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Article
Publication date: 7 November 2016

Pamela Kent, Richard Anthony Kent, James Routledge and Jenny Stewart

The purpose of this paper is to examine the effectiveness of voluntary governance mechanisms in Australia.

Abstract

Purpose

The purpose of this paper is to examine the effectiveness of voluntary governance mechanisms in Australia.

Design/methodology/approach

This study identifies similar choices of corporate governance by Australian firms and tests the effectiveness of the choices made based on the earnings quality of reported firms. Cluster analysis is conducted using governance best practice variables, firm size and an earnings quality variable.

Findings

This paper’s results support the voluntary governance approach for smaller firms, but suggest that mandatory governance requirements could be beneficial for larger firms. Evidence suggests that a benefit accrues for larger firms with the adoption of governance best practice. Cluster analysis indicates that larger firms tend to exhibit higher levels of adoption of governance best practice than smaller firms.

Originality/value

This paper adds to the literature by providing important information regarding the suitability of adoption of voluntary governance mechanisms in Australia.

Details

Accounting Research Journal, vol. 29 no. 4
Type: Research Article
ISSN: 1030-9616

Keywords

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Article
Publication date: 23 October 2007

Don Stewart and Jenny McWhirter

The purpose of this paper is to introduce the papers in this special issue and outline the essential features of the resilient school approach, and the child‐focused…

Abstract

Purpose

The purpose of this paper is to introduce the papers in this special issue and outline the essential features of the resilient school approach, and the child‐focused approach of Noreen Wetton in her work in health education on understanding children and young people.

Design/methodology/approach

The paper shows distillation of the key principles used in the two complementary approaches.

Findings

The paper finds that resilience is a life event phenomenon that buffers against circumstances that normally overwhelm a person's coping capacity. It is linked with “coherence”, or the ability to handle stress‐related problems, “connectedness” and the ecological model encompassing a lifespan approach, within key settings that influence the individual's psychosocial development. Preventive population health practices that address the strengthening of human, social and organisational capital may well promise greater success in fostering population health, and particularly resilience, than traditional psycho‐educational strategies. These become increasingly effective as the whole school approach is implemented as young people engage and participate fully in research and decision making – key principles of Noreen Wetton's approach to health promotion.

Practical implications

The paper shows the need to focus on seeking the positive in any educational opportunity, to listen to young people and find out what they believe and feel, and to address health problems through attempting to strengthen people's capacity to cope rather than just shielding them from adversity.

Originality/value

The paper, in showing this is the first time these two strands have been brought together in this way, has a wide value widely across health education and health promotion.

Details

Health Education, vol. 107 no. 6
Type: Research Article
ISSN: 0965-4283

Keywords

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Article
Publication date: 8 January 2018

Wendy Jarvie and Jenny Stewart

Given the importance of context in shaping learning, the authors argue that there is a need for research aimed specifically at elucidating organizational learning in a…

Abstract

Purpose

Given the importance of context in shaping learning, the authors argue that there is a need for research aimed specifically at elucidating organizational learning in a public sector environment. To address this need, the purpose of this paper is to present both critical and practical insights into the nature of public sector learning, based on a detailed mapping of learning in a knowledge-based public sector organization.

Design/methodology/approach

A purposive case study is employed to explore learning in a knowledge-based organization facing few of the known impediments to learning.

Findings

Learning occurred in a range of ways, through both formal and informal mechanisms. Four learning sites were observed: project, program, operational and strategic. Little use was made of formal evaluation products. Learning was constrained by mental models and organizational context and was, thus, found to be strongest in areas relating to the agency’s core business and dominant professional expertise (international agricultural research).

Research limitations/implications

The findings of the study are based on the learning experience of a single public sector organization in the applied research and development sector. Further work is needed on public sector organizations operating in a variety of situations to determine the generalizability of the patterns reported here and to develop and validate the mapping approach employed in the study.

Practical implications

The mapping approach enabled parts of the organization that were not included in the learning conversation to be identified. The involvement of the researchers also precipitated learning activities and consciousness, suggesting that practically-oriented research may be a useful learning catalyst for small organizations.

Originality/value

Learning in public sector organizations is usually approached through the “lens” of models developed in business settings. Mapping learning provides a way of showing what is learned, how it is learned, and its relationship to the public sector environment, characterized by legislation, political variables and ministerial oversight. This approach offers a way forward in the understanding and development of public sector learning.

Details

International Journal of Public Sector Management, vol. 31 no. 1
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 1 May 2019

Saeed Rabea Baatwah, Zalailah Salleh and Jenny Stewart

The purpose of this paper is to investigate whether the characteristics of the audit committee (AC) chair affect audit report timeliness. In particular, the direct…

Abstract

Purpose

The purpose of this paper is to investigate whether the characteristics of the audit committee (AC) chair affect audit report timeliness. In particular, the direct association between AC chair accounting expertise and audit report delay, and the moderating effect of other characteristics of AC chair on this association are examined.

Design/methodology/approach

To achieve the purpose of this study, the characteristics examined by this study are AC chair expertise, shareholding, tenure and multiple directorships. Furthermore, a sample of Malaysian companies during the period 2005–2011 and the fixed effects panel data method are utilized.

Findings

The results suggest that an AC chair with accounting expertise is associated with a reduction in audit delay. The reduction is more obvious when the chair holds shares in the company, but is weakened by longer tenure and multiple directorships. These results are robust after conducting several robust tests. Using mediating analysis, the authors also document that an AC chair with accounting expertise can enhance the timeliness of audit reports even when the quality of financial reporting is lower. The reported result is supported by additional analysis that finds that AC chairs with accounting expertise and AC chairs with accounting expertise and shareholding are significantly associated with shorter abnormal audit delay.

Originality/value

This study provides comprehensive analysis concerning the association between AC chair and audit report timeliness using a unique setting. It is among the limited evidence that reports the moderating effect of AC chair characteristics on the role of such chair on audit report timeliness.

Details

Asian Review of Accounting, vol. 27 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 7 August 2017

Fang Hu, Jenny Stewart and Weiqiang Tan

The purpose of this paper is to investigate whether audit opinions of listed firms in China vary systematically with the political connections of the firm’s chief…

Abstract

Purpose

The purpose of this paper is to investigate whether audit opinions of listed firms in China vary systematically with the political connections of the firm’s chief executive officer (CEO). Prior literature only shows the importance of political influence to auditor choice and audit quality.

Design/methodology/approach

A politically connected firm is defined as a firm in which the CEO has a political background. The authors use a “difference-in-difference” model to control for self-selection problems.

Findings

The authors find that the likelihood of receiving a favourable opinion in the subsequent period is positively associated with a CEO’s political connections. This positive association is stronger with CEOs connected to local government within the same region. The authors further find that the CEO’s political connections have more influence on favourable audit opinions in non-state-owned enterprises (non-SOEs) in a less developed and lower investor protection region. The influence is also less significant in the regions where there are more non-state-owned or foreign banks and where there are greater penalties for political corruption and relationship-based contracting.

Originality/value

The study complements and extends the existing literature on the role of political connections in the economy by providing evidence on the effect of a CEO’s political connections on audit opinions. The authors extend the research on auditing in emerging markets by explicitly accounting for unique institutional and market factors in China. They explore audit quality by observing how audit opinions are directly shaped by political and institutional factors.

Details

Pacific Accounting Review, vol. 29 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

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Case study
Publication date: 20 January 2017

Andrew C. Wicks, Jenny Mead and Nicholas Stewart

The manager of a meatpacking factory allows his 100-plus Muslim workers to take breaks believing that it is an appropriate response to the religious needs of this large…

Abstract

The manager of a meatpacking factory allows his 100-plus Muslim workers to take breaks believing that it is an appropriate response to the religious needs of this large part of his employee base. But the breaks have begun to interfere with the overall operation of the plant, resulting in a loss of productivity. Other employees have become irritated resenting what they see as preferential treatment. Because of the productivity issues, other employees' complaints, and concerns about the credibility of his management, the manager considers reneging on his agreement.

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Article
Publication date: 31 May 2013

Ali Abington

The purpose of this paper is to present the results of an independent, solution‐focused evaluation of the Expert Internal Coach program, accredited at level 5 by the

Abstract

Purpose

The purpose of this paper is to present the results of an independent, solution‐focused evaluation of the Expert Internal Coach program, accredited at level 5 by the Institute of Leadership and Management (ILM) and delivered to managers at Croydon Health Services NHS Trust.

Design/methodology/approach

Explains the reasons for the program, the form it took and the results it has achieved.

Findings

Reveals that the program is designed to give participants a solid foundation in core coaching skills, to increase their knowledge and confidence so that they can create an internal team of coaches in the organization – one that can provide a confident, credible, ethical and professional service to support improved performance, change and leadership development.

Practical implications

Describes how the program gives participants a better appreciation of their personal style and the capacity to implement this immediately in the organization.

Social implications

Highlights how employees' new skills are helping Croydon Health Services NHS Trust to provide a more individual service to patients.

Originality/value

Explains that the program has made a significant impact at individual level and the building blocks are in place to move towards provision of a more formalized internal‐coaching service at Croydon.

Details

Human Resource Management International Digest, vol. 21 no. 4
Type: Research Article
ISSN: 0967-0734

Keywords

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Article
Publication date: 10 April 2007

Jenny Stewart and Michael O'Donnell

The article aims to investigate implementation problems arising from the introduction of a new computer system in a public agency.

Abstract

Purpose

The article aims to investigate implementation problems arising from the introduction of a new computer system in a public agency.

Design/methodology/approach

Two analytical lenses were employed: a prescriptive model of technology‐based implementation and planned and emergent models of change.

Findings

Unintended consequences tested the organisation's resilience. It was found that those parts of the organisation with enhanced resilience exhibited localised leadership.

Practical implications

Successful implementation of change involving new technology requires a balance between “top‐down” planning and distributed leadership. Adequate attention to organisational learning is also a significant factor.

Originality/value

Implementation involving new computer systems is a commonly‐encountered problem in the public sector, yet there are few empirically‐based studies that deal with organisational and management issues in this context.

Details

International Journal of Public Sector Management, vol. 20 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

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Article
Publication date: 13 April 2012

Zalailah Salleh and Jenny Stewart

The purpose of this paper is to examine external auditors' perceptions of the impact of audit committee financial expertise and industry expertise on the mediating role…

Abstract

Purpose

The purpose of this paper is to examine external auditors' perceptions of the impact of audit committee financial expertise and industry expertise on the mediating role played by the committee in resolving auditor‐client disagreements.

Design/methodology/approach

The study is a 2×2 between subjects experimental design, using 61 Malaysian auditors as participants. The authors manipulate audit committee financial expertise and industry expertise at high and low levels.

Findings

It is found that external auditors perceive that audit committees play a greater mediating role and use mediating techniques to a greater extent when committee members' financial and industry expertise is high compared to when expertise is lower.

Originality/value

This is the first paper to examine the importance of audit committee expertise on the mediating role of the audit committee. The major contribution of the paper is the finding that auditors believe the audit committee's role as a mediator is strengthened not only by the committee members' accounting and auditing expertise but also by their industry expertise. The paper's findings have implications for practitioners and regulators who are concerned with the role of the audit committee in enhancing the integrity of the financial reporting and audit process.

Details

Managerial Auditing Journal, vol. 27 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 23 October 2007

Fiona Rowe, Donald Stewart and Carla Patterson

The purpose of this paper is to develop a framework to demonstrate the contribution of whole school approaches embodied by the health‐promoting school approach, to the…

Abstract

Purpose

The purpose of this paper is to develop a framework to demonstrate the contribution of whole school approaches embodied by the health‐promoting school approach, to the promotion of school connectedness, defined as the cohesiveness between diverse groups in the school community, including students, families, school staff and the wider community.

Design/methodology/approach

A cross‐disciplinary review of literature was conducted to identify strategies consistent with the health‐promoting school approach and the values and principles that promote school connectedness. The review included peer‐reviewed articles and published books and reports identified from the databases spanning the education, health, social science and science disciplines and used search terms encompassing health and mental health promotion, schools, social connectedness, belonging and attachment. The paper is also a framework of the contribution of the health‐promoting school approach to promoting school connectedness and was developed drawing on health promotion strategies at the broader community level known to foster connectedness.

Findings

The paper found that the framework developed illustrates how the health‐promoting school approach has the potential to build school connectedness through two major mechanisms: inclusive processes that involve the diversity of members that make up a community; the active participation of community members and equal “power” relationships, or equal partnerships among community members; and supportive structures such as school policies, the way the school is organised and its physical environment, that reflect the values of participation, democracy and inclusiveness and/or that promote processes based on these values.

Practical implications

In this paper the detailed mechanisms outlined in the framework provide practical strategies for health promotion practitioners and educators to use in the everyday school setting to promote school connectedness.

Originality/value

This paper draws together substantial bodies of evidence and makes a persuasive case for the contribution of the health‐promoting school approach to building school connectedness.

Details

Health Education, vol. 107 no. 6
Type: Research Article
ISSN: 0965-4283

Keywords

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