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1 – 10 of 632Jennifer N. Howard, Helena Voltmer, Abigail Ferrell, Nikki Croteau-Johnson and Michael Lepore
Self-neglect is a public health concern that can manifest as failure to provide oneself adequate food, water, clothing, shelter, personal hygiene, medication or safety…
Abstract
Purpose
Self-neglect is a public health concern that can manifest as failure to provide oneself adequate food, water, clothing, shelter, personal hygiene, medication or safety precautions. This paper sought to inform federal policy and research priorities regarding effective strategies to detect, prevent and address self-neglect. This study aims to inform federal policy and research priorities regarding effective strategies to detect, prevent, and address self-neglect.
Design/methodology/approach
The authors conducted a rapid review of self-neglect literature and interviews with five national subject matter experts to inform federal policy and research priorities.
Findings
This study identified gaps in the literature and several approaches and numerous challenges to preventing, identifying and addressing self-neglect. The lack of a nationally accepted definition of self-neglect, a dearth of longitudinal studies which has limited research on self-neglect etiology and trends, and limited development and validation of screening tools, are among the challenges.
Research limitations/implications
Findings indicate that comparisons of self-neglect definitions, and longitudinal studies of self-neglect by subpopulations, are needed areas of future research. Issues for policy consideration include national self-neglect data collection and reporting requirements.
Originality/value
This study synthesizes recent literature on self-neglect, highlights gaps in the literature on self-neglect and points toward federal policy priorities for advancing effective strategies to detect, prevent and address self-neglect.
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Young-Won Her, Jennifer Howard and Myungsoo Son
The purpose of this study is to examine whether the timing of auditor terminations signals the riskiness of client firms.
Abstract
Purpose
The purpose of this study is to examine whether the timing of auditor terminations signals the riskiness of client firms.
Design/methodology/approach
This empirical study uses a sample of auditor switches during 2003-2014 to conduct univariate tests and multivariate regression analyses. Auditor switches occurring after the audit report date but before the shareholders’ meeting are classified as “planned” terminations and auditor switches that occur outside of this window are classified as “abrupt” terminations.
Findings
First, abrupt terminations are more strongly related to client risk factors than planned terminations. Second, relative to planned terminations, abrupt terminations are more likely to result from an auditor resignation rather than a client dismissal. Third, abrupt termination firms are more likely to have internal control weaknesses and experience delistings in the following year. Future operating performance is also worse after an abrupt termination. Finally, auditors and investors view abrupt terminations as riskier than planned terminations.
Practical implications
As the timing of the auditor termination is publicly available information, it can provide an important signal of deteriorating financial performance to shareholders and potential investors. Abrupt terminations could be costly to shareholders because those firms likely have lower quality financial reporting (due to internal control weakness) and deterioration of future operating performance.
Originality/value
While concurrent studies investigate the relation between the timing of new auditor appointment and audit quality, this is the first study to document the relation between the timing of auditor termination and the riskiness of client firms.
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Jennifer Howard-Grenville and Jonas Spengler
Research on grand challenges in the management literature is vibrant and growing. Given that the term “grand challenges” was first invoked in our field 10 years ago, it is timely…
Abstract
Research on grand challenges in the management literature is vibrant and growing. Given that the term “grand challenges” was first invoked in our field 10 years ago, it is timely to reflect on how we came to this point – and where we might go from here. In this article, we first explore the origins of the concept of grand challenges in order to trace core assumptions and developments and understand how they shape the current conversation about grand challenges in management scholarship. We next convey findings from our review of 161 papers that cite the editorial for a grand challenges special issue (George, Howard-Grenville, Joshi, & Tihanyi, 2016), uncovering four ways in which papers are shaping the conversation on grand challenges. Finally, based on our perspective on how we got here and where we are now, we make several suggestions for what should come next in driving forward research on grand challenges. We urge scholars to go beyond the study of collaboration for tackling grand challenges and shift toward a more critical, yet generative, exploration of their construction, persistence, and unintended consequences. We also call for increased attention to theorizing grand challenges to guide practitioners’ understanding of the nature of the thing they are trying to address. In these ways, we hope to inspire management scholars to leverage expertise on processes – not content per se – that shape how grand challenges manifest and how they may be tackled.
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Laura Claus, Mark de Rond, Jennifer Howard-Grenville and Jan Lodge
We explore the lived experience of organizational scholars who have conducted fieldwork in unsettling contexts. Through analyzing our interviews with these scholars, we find…
Abstract
We explore the lived experience of organizational scholars who have conducted fieldwork in unsettling contexts. Through analyzing our interviews with these scholars, we find themes around the causes and consequences of unsettling fieldwork, and the coping strategies employed. We reflect on the often overlooked emotional and relational aspects of conducting and coping with unsettling fieldwork, and offer some suggestions for how scholars might support each other, especially given the increasing prevalence of organizational scholarship that pushes boundaries by engaging unconventional topics and settings.
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Jennifer Howard and Norman Massel
Schedule UTP requires that firms disclose to the IRS the uncertain tax positions that comprise the federal portion of the tax reserve disclosed on their financial statements. To…
Abstract
Schedule UTP requires that firms disclose to the IRS the uncertain tax positions that comprise the federal portion of the tax reserve disclosed on their financial statements. To investigate whether Schedule UTP has been an effective audit tool to the IRS, we use financial statement disclosures of reductions in reserves due to a lapse in the statute of limitations (Lapse). We find that the probability of a Lapse is 3.4 percent lower after Schedule UTP. However, this result is driven by domestic firms; we do not find evidence that Schedule UTP has been effective in the audit of multinational firms.
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Ali Aslan Gümüsay, Emilio Marti, Hannah Trittin-Ulbrich and Christopher Wickert
Societal grand challenges have moved from a marginal concern to a mainstream issue within organization and management theory. How diverse forms of organizing help tackle – or…
Abstract
Societal grand challenges have moved from a marginal concern to a mainstream issue within organization and management theory. How diverse forms of organizing help tackle – or reinforce – grand challenges has become centrally important. In this introductory paper, we take stock of the contributions to the volume on Organizing for Societal Grand Challenges and identify three characteristics of grand challenges that require further scholarly attention: their interconnectedness, fluidity, and paradoxical nature. We also emphasize the need to expand our methodological repertoire and reflect upon our practices as a scholarly community.
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The purpose of this short paper is to focus on the parallel games of journal rankings and citation counts.
Abstract
Purpose
The purpose of this short paper is to focus on the parallel games of journal rankings and citation counts.
Design/methodology/approach
The paper analyses journal ranking and citation procedures.
Findings
Journal rankings can often reflect personal bias, and therefore can be flawed.
Originality/value
The paper highlights the differences in ranking journals and citations, globally.
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