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1 – 10 of 708Muhammad Usman, Jacinta Nwachukwu, Ernest Ezeani, Rami Ibrahim A. Salem, Bilal Bilal and Frank Obenpong Kwabi
The authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany.
Abstract
Purpose
The authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany.
Design/methodology/approach
This paper used various audit committee variables (size, meetings, gender diversity and financial expertise) to measure AQ and its impact on CS. The authors used a total of 2,110 firm-year observations from 2010 to 2019.
Findings
The authors found that the presence of female members on the audit committee and audit committee financial expertise deter the UK and German managers from shifting core expenses and revenue items into special items to inflate core earnings. However, audit committee size is positively related to CS among German firms but has no impact on UK firms. The authors also document evidence that audit committee meetings restrain UK managers from engaging in CS. However, the authors found no impact on CS among German firms. The study results hold even after employing several tests.
Research limitations/implications
Overall, the study findings provide broad support in an international setting for the board to improve its auditing practices and offer essential information to investors to assess how AQ affects the financial reporting process.
Originality/value
Most CS studies used market-oriented economies such as the USA and UK and ignored bank-based economies such as Germany, France and Japan. The authors provide a comparison among bank and market-oriented economies on whether the AQ has a similar impact on CS or not among them.
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Martin Götz and Ernest H. O’Boyle
The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and…
Abstract
The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).
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John Posillico, David Edwards, Chris Roberts and Mark Shelbourn
This research presents a profile of the current skills and competencies that underpin construction management programmes' (CMP) curricula within United Kingdom (UK) higher…
Abstract
Purpose
This research presents a profile of the current skills and competencies that underpin construction management programmes' (CMP) curricula within United Kingdom (UK) higher education institutes (HEIs). In doing so, the work: synthesises disparate taught provisions across a range of HEIs; conducts a cross-comparative analysis between these provisions and engenders wider discourse and new insight into the consistency of current higher education practice.
Design/methodology/approach
Both interpretivism and pragmatism are adopted to analyse secondary data sourced from construction management undergraduate programmes in the UK inductive reasoning and inferential analysis (i.e. quantitative rank correlation, text/data mining and qualitative inquiry) are utilised to help underscore the current technical and interpersonal skills and competencies noted within the programmes and develop new theories on curriculum shortfalls and inadequacies.
Findings
Research findings demonstrate that the specific content of CMP are bespoke and tailored by the programme teaching team at each individual HEI; albeit, all programmes reviewed are in congruence regards the importance of broad technical and interpersonal themes. However, the degree to which these themes are publicly presented differ from the curricular and institutional documentation; specifically, a more “technical-based skill” image is being portrayed publicly whilst “interpersonal skills” are doing the heavy curriculum lifting. Hence, the foundational curriculum skills and competencies are firmly rooted in a sense of employability and career preparedness; a balance of technical and interpersonal skills. Identification of these skills and competencies provides a springboard for supplementary research to augment curriculum development.
Originality/value
This research constitutes the first attempt to conduct a cross-comparative analysis of descriptive metadata contained with curriculum development documents sourced from various UK HEIs. Emergent findings unearth the key skills and competencies that serve as the curriculum's foundation but also question whether a more consistent approach to construction management education should be sought.
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Emily Rice and Shelley O'Connor
Care leavers are identified as a vulnerable group within UK society and, unsurprisingly, are more susceptible to mental health problems. Research highlights inadequacies among UK…
Abstract
Purpose
Care leavers are identified as a vulnerable group within UK society and, unsurprisingly, are more susceptible to mental health problems. Research highlights inadequacies among UK Government provisions combined with poorer outcomes for care leavers. This paper aims to measure the effectiveness of provisions on mental health when transitioning from the care system to adulthood.
Design/methodology/approach
A systematic review was conducted to identify and highlight the inadequacies of provisions in place to aid a care leaver’s transition and the effects on their mental health. Of the 211 studies identified from the search, six studies met the eligibility criteria and were deemed eligible by the researcher for further exploration of themes.
Findings
The findings identified feeling isolated, training given to care professionals and caregivers, collaboration, lack of preparation and support and access and gaps in provisions as the five key themes. The overarching theme of interconnectedness and interplay between subthemes, mental health and a care leaver’s transition, is strongly presented throughout. Many participants within the individual studies reported negative findings illustrating the weaknesses of provisions and the negative effect on their mental health. Furthermore, the findings emphasise the unique nature of everyone’s experience transitioning out of the care system.
Research limitations/implications
A limitation of the review is the selection of key words, which may have restricted the results produced during the main search, subsequently affecting the amount of relevant data extracted and synthesised. Finally, less emphasis on grey literature and more on empirical studies reduces the probability of discovering null or negative findings, therefore increasing the chances of publication bias (Paez, 2017). A small number of eligible studies increase the risk of not making important comparisons, prompting a wider search to be conducted in the future. An unequal ratio between national and international research in the systematic review restricts fresh perspectives and strategies concerning the mental health of care leavers.
Practical implications
Care leavers are identified as a vulnerable group within society and, unsurprisingly, are more susceptible to mental health problems. The UK Government enforces national and local policies to support young adults leaving the care system and transitioning to independence. However, previous research highlights inadequacies among provisions, combined with poorer mental health outcomes for care leavers.
Social implications
Following on from gaps in the current findings, an investigation into regional disparities across provisions aimed at assisting care leavers transitioning to independence would produce useful information for the field and policymakers. Although current research addresses the essence of interplay between mental health and transitioning, further research is required to help build a supporting argument for adaptations and improvements in policies and practice.
Originality/value
This study supports the argument for an increase in attention from the UK Government and policymakers to improve the quality and quantity of support for a population often underserved and marginalised, especially in terms of reducing poorer mental health outcomes.
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This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common…
Abstract
Purpose
This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common curricular resources depict an American icon with a complicated past.
Design/methodology/approach
In this paper, the author conducted a content analysis of biographies and expository compilations featuring Sanger. The entire data pool were sampled and analyzed.
Findings
The trade books, particularly the biographies, historically represented Sanger in most categories. Sanger's international direct action and eugenics were two misrepresented areas. Expository compilations, with more limited space than biographies, contained more omissions and minimized or vague depictions of key areas. Findings did not appear dependent upon date of publication.
Originality/value
This study explores an icon of America's free speech battles and birth control rights at a time when culture wars are shaping current events. No researchers have previously explored Sanger's historical representation within trade books.
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