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Examines the effects of the outcome of an over‐budget audit on supervisors' perceptions of the auditor's performance.

Uses a cognitive model developed by Lipe. In a computer‐based experiment and an external audit context, professional auditors assumed the role of a supervisor evaluating a subordinate. Participants assessed the excess audit time in terms of perceived benefits to the firm and subsequently evaluated the job performance of the auditor.

The results provide partial support for Lipe's model, but differ in some respects. Interestingly, the effect of audit findings on the perceived benefit to the firm was not significant after considering experience in public accounting, but experience was not related to the actual performance evaluation. Instead, the audit outcome significantly affects the evaluation.

The level of benefit perceived from the audit was also associated with framing the audit time in terms of a “cost” or “loss”. Finally, as subjects tended toward framing the excess time as a “cost”, they evaluated the auditor more favorably.

The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate governance–accruals quality relationship during periods of relative financial stability. However, little is known about periods of unexpected financial shocks such as the GFC.

The sample consists of 340 companies (1,020 firm years) listed on the ASX during 2007-2009. Factor analysis is used to compute corporate governance factors. Seemingly unrelated regression (SUR) is used to test the impact of pre-GFC corporate governance on accruals quality during the GFC.

Consistent with prior research, the findings suggest that good corporate governance is positively related to accruals quality before the GFC. More importantly, the impact of good governance intensifies during the GFC, where the mitigating role of governance is arguably under pressure. Furthermore, during the GFC, good corporate governance also affects the level of asset impairment.

The study provides empirical evidence that the relationship between good corporate governance practices and accruals quality is amplified during the GFC. The results support the efforts of market regulators to improve the governance of companies and make them stronger during financial crises.

The study is an important addition to corporate governance research because it tests governance dynamics in a unique crisis period and establishes that corporate governance structures are effective when most needed.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Inventory management is an extremely important function to any business, since inadequacies in control can result in serious problems. If inventories are managed in an inefficient manner, it is likely that delays in production, dissatisfied customers, or curtailment of working capital will result.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

This paper aims to investigate how digital capabilities associated with building information modelling (BIM) can integrate a wide range of information to improve built asset management (BAM) decision-making during the in-use phase of hospital buildings.

A comprehensive document analysis and a participatory case study was undertaken with a regional NHS hospital to review the type of information that can be used to better inform BAM decision-making to develop a conceptual framework to improve information use during the health-care BAM process, test how the conceptual framework can be applied within a BAM division of a health-care organisation and develop a cloud-based BIM application.

BIM has the potential to facilitate better informed BAM decision-making by integrating a wide range of information related to the physical condition of built assets, resources available for BAM and the built asset’s contribution to health-care provision within an organisation. However, interdepartmental information sharing requires a significant level of time and cost investment and changes to information gathering and storing practices within the whole organisation.

This research demonstrated that the implementation of BIM during the in-use phase of hospital buildings is different to that in the design and construction phases. At the in-use phase, BIM needs to integrate and communicate information within and between the estates, facilities division and other departments of the organisation. This poses a significant change management task for the organisation’s information management systems. Thus, a strategically driven top-down organisational approach is needed to implement BIM for the in-use phase of hospital buildings.

34. Ground mustard seed, mustard meal, is the unbolted, ground mustard seed and conforms to the standards for mustard seed.

The purpose of this paper is to present results of an action research addressing climate change adaptation of selected social housing stock in the UK. Climate change continues to pose major challenges to those responsible for the management of built assets. The adaptation required to address long-term building performance affected by climate change rarely get prioritised above more immediate, short-term needs (general built asset management needs).

The study adopts an in-depth participatory action research with a London-based social landlord and integrates climate change adaptation framework and performance-based model established through author’s previous research projects.

A staged process for including adaptation measures in built asset management strategy is developed along with metrics to analyse the performance of the housing stock against climate change impact of flooding. The prioritisation of adaptation measure implementation into long-term built asset management plans was examined through cost-based appraisal.

The research was carried out with a singular organisation, already acquainted with potential climate change impact, vulnerability and adaptive capacity assessment. The process adopted will differ for similar organisation in the sector with different settings and limited working knowledge of climate change impact assessment.

The paper concludes with a ten-step process developed as an aide memoir to guide social landlords through the climate change adaptation planning process.

In addition to the practical results from the study, the paper outlines a novel process that integrates resilience concepts, risk framing (to climate change impact) and performance management into built asset management (maintenance and refurbishment) planning.