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Publication date: 25 May 2021

Derya Timucin Hayat and Blend Ibrahim

Introduction Summary: Tourism is accepted as a multidisciplinary industry .Hoteliers and tour operators/travel agencies (TO/TA) count as two main stakeholders in the…

Abstract

Introduction Summary: Tourism is accepted as a multidisciplinary industry .Hoteliers and tour operators/travel agencies (TO/TA) count as two main stakeholders in the tourism sector, and they are interdependent with regard to their marketing and service objectives. Distribution channels, as TO and TA, are an important part of tourism growth. As TOs and TAs are the intermediaries between tourist and tourism service providers. Tourists travel to satisfy or fulfill their dreams because travel is a need for psychological relief that motivates people for temporary movement to different places and different countries. The research aims to examine the effects of perceived stakeholder conflict factors (PSCF) issues identified from the existing literature on guests’ outcomes in accommodation establishment located in Kyrenia, Northern Cyprus. PSCF is, namely, misinformation, unmanaged bookings and operational mistakes involving quality-price inconsistency and unsolved guest’s problems should be considered by both parties. Therefore, the objective of this study is to address the research gap regarding the effects of PSCFs on guests’ perceived value (GPV), guest satisfaction (GS) and behavioral intention (BI). Purpose: This study aims to investigate stakeholders conflict and its effects on guests’ outcomes, namely GPV, GS and BI associated with accommodation establishments, which has not been examining empirically before. Design/Methodology/Approach: This study conceptualized PSCFs and developed a scale for assessing this conflict and its outcomes. Through careful instrument development process, four sub-dimensions and 17 items of PSCFs were identified. Findings: The overall PSCFs’ effects obtained indicate that GPV, GS and BI are associated with accommodation establishments, and are negatively affected by the unsatisfactory relationship between these two key stakeholders. Originality/Value: The study empirically tested the conceptual model through conducting survey research to collect data from the guests whose trips were organized through a TO/TA and staying in five-star or four-star accommodation establishments located in Kyrenia, Northern Cyprus.

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Contemporary Issues in Social Science
Type: Book
ISBN: 978-1-80043-931-3

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Article
Publication date: 10 August 2015

David Hay

The purpose of this paper is to examine issues at the frontiers of auditing research. After the global financial crisis and the earlier round of reforms, there are many…

Abstract

Purpose

The purpose of this paper is to examine issues at the frontiers of auditing research. After the global financial crisis and the earlier round of reforms, there are many opportunities for research, some driven by current proposals for reforms and some by fundamental research issues. Research can contribute to the development of policy in response to current issues. Research can also be valuable in exploring issues raised in past research.

Design/methodology/approach

Issues that are currently of concern to regulators and for which research would be of value are reviewed, together with fundamental issues arising from previous research.

Findings

The introduction of independent regulation, increasing levels of globalization and increased attention to research by regulatory bodies have drawn attention to some research issues, especially auditors providing non-audit services, rotation of audit firms, joint audits and ways to provide increased competition. In addition, there are a number of areas in which there seems to be an obvious need for auditing research, but surprisingly little research is being done. These topics include the impact of higher-quality auditing in developing economies, and assurance for other entities such as charities and small companies. As more attention is now being given to auditing research, there are opportunities in established areas of research as well.

Originality/value

Research is starting to make a contribution in policy making with relation to auditing, but there is still a need for much more research. The paper provides guidance on areas where further research will be valuable.

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Meditari Accountancy Research, vol. 23 no. 2
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 29 May 2019

Mohammad A. Karim and Sayan Sarkar

The purpose of this paper is to investigate the role of auditors in financial statement readability. Using a simple proxy for financial statement obfuscation (number of…

Abstract

Purpose

The purpose of this paper is to investigate the role of auditors in financial statement readability. Using a simple proxy for financial statement obfuscation (number of footnotes), the authors examine the relationship between auditor quality, financial statement readability and earnings persistence.

Design/methodology/approach

The authors use regression analysis to test two hypotheses. In the first hypothesis, the authors investigate whether firms audited by Big 4 auditors have a lower number of footnotes than firms audited by non-Big 4 auditors. In the second hypothesis, the authors show that the firms with more footnotes have less earning persistence in comparison to the firms with less footnotes.

Findings

The authors find that firms audited by Big 4 auditors have fewer footnotes than firms audited by non-Big 4 auditors, and a larger number of footnotes reduces earnings persistence one-year and two-years ahead of the financial statement, although a larger number of footnotes does not reduce earning persistence when firms use Big 4 auditors. Overall, firms that use non-Big 4 auditors tend to obfuscate annual reports by using more footnotes and, in turn, reduce earnings persistence.

Originality/value

This is the first paper that has used number of footnotes in 10Ks as a proxy for financial statement readability. This paper shows how auditors’ reputation plays a key role in the readability of the financial statement. Prior studies related to readability have ignored the importance of auditors’ quality with respect to the readability of financial statements.

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Managerial Finance, vol. 46 no. 2
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 21 June 2021

Suzanna ElMassah and Heba Abou-El-Sood

As the popularity of Islamic banking and financial instruments continues to rise globally, a recurring empirical question is what specifically makes consumers choose…

Abstract

Purpose

As the popularity of Islamic banking and financial instruments continues to rise globally, a recurring empirical question is what specifically makes consumers choose Islamic banking. This paper aims to investigate the determinants of bank type selection, especially in culturally diverse settings where the Islamic banking sector is well-established. It further examines whether consumers’ gender/religion influences their choices. One intuitive prediction is that Muslim consumers opt for Islamic banking products as “ethical” because of conviction-related reasons. However, the reality is not necessarily straightforward.

Design/methodology/approach

This paper uses structural equation modeling to examine data collected from a survey questionnaire of 790 respondents in an emerging market setting. Further analysis is made based on gender and religion to remove related bias.

Findings

Results suggest that overall consumer awareness significantly affects the selection of Islamic banking products. The positive effect of awareness is more significant for Muslim consumers relative to non-Muslims. Interestingly, social stimuli and bank attributes have an insignificant effect on the banking choices of both Muslims and non-Muslims.

Practical implications

Results suggest that Islamic banks’ marketing managers should adopt differentiated strategies for men and women, focusing on the core benefits of the service or personal interactions with consumers, respectively, along with a focus on different aspects of personal service for each gender. Awareness should be enhanced by adopting informative and effective marketing strategies to attract and retain consumers in the competitive bank environment. Islamic banks (IB) should pay attention to the religious effect without considering it as the sole variable motivating potential customers. They should design segmented and customized marketing strategies based on gender-religion market segmentation to suit different groups’ needs.

Originality/value

The findings fill a gap in the literature and provide Islamic bankers with insights to help design and articulate their business strategies to appeal to consumers in a multicultural context. Examining an integral part of gender and religion mitigates biased estimates due to the omission of variables. The study contributes to the existing literature on customer preferences for IB with a relatively large, new data set.

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Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 8 December 2020

Nick Cowen and Rachela Colosi

The purpose is to assess the impact of online platforms on the sex industry, focusing specifically on direct sex work, and evaluate what approaches to platform regulation…

Abstract

Purpose

The purpose is to assess the impact of online platforms on the sex industry, focusing specifically on direct sex work, and evaluate what approaches to platform regulation is likely to align with the interests of sex workers.

Design/methodology/approach

The paper presents a review of interdisciplinary conceptual and empirical literature on sex work combined with analysis of key issues using a transaction cost framework.

Findings

Online platforms generally make sex work safer. Regulation aimed at preventing platforms from serving sex workers is likely to harm their welfare.

Research limitations/implications

Regulation of online platforms should take great care to differentiate coercive sex from consensual sex work, and allow sex workers to experiment with governance mechanisms provided by entrepreneurs.

Originality/value

The paper demonstrates how a transactions costs approach to market behaviour as applied to personal services like ridesharing can also shed light on the challenges that sex workers face, partly as a result of criminalisation, and the dangers of over-regulation.

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Journal of Entrepreneurship and Public Policy, vol. 10 no. 2
Type: Research Article
ISSN: 2045-2101

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Article
Publication date: 3 April 2020

Georg Josef Loscher and Stephan Kaiser

This study aims to explore how commercial and professional management instruments are combined in accounting firms.

Abstract

Purpose

This study aims to explore how commercial and professional management instruments are combined in accounting firms.

Design/methodology/approach

The authors conducted a qualitative study based on 30 semi-structured interviews with partners from 30 different accounting firms (sole practitioners to Big Four) in Germany. The study mainly draws from the literature on the management of accounting firms.

Findings

The findings of this study indicate that professional and commercial management instruments structure the use of time by accountants. In these management instruments, professional and commercial goals are interwoven by three mechanisms revealed in this study and named as ambivalence, assimilation and integration. The authors further identify the managerial aspects of professional instruments.

Originality/value

This paper offers three mechanisms that combine commercial and professional goals in the management of accounting firms. The authors thereby contribute to the literature on the management of accounting firms by analysing these mechanisms that enable the pursuit of both goals simultaneously. Further, the authors argue that the minimum organisation, defined by regulators, of accounting firms is an essential infrastructure for the commercialisation of accounting.

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Journal of Accounting & Organizational Change, vol. 16 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 18 March 2019

Hong Li, David Hay and David Lau

Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial…

Abstract

Purpose

Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes on audit quality and audit fees in the New Zealand context.

Design/methodology/approach

The authors examined audit quality measured by absolute abnormal accruals and audit fees for New Zealand listed companies.

Findings

The evidence suggests the enhanced audit reports were followed by an improvement in audit quality as proxied by a reduction in absolute abnormal accruals upon the adoption of the new audit reporting requirements. There was also a significant increase in audit fees.

Practical implications

Although the new auditor reporting requirements are associated with improvements in audit quality, such benefit does not come without cost.

Originality/value

The study provides evidence about the impact of this recent substantial reform to auditing.

Details

Pacific Accounting Review, vol. 31 no. 1
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 1 July 2005

James Fisher, James Gilsinan, Ellen Harshman, Muhammed Islam and Fred Yeager

Outlines the requirements of the PATRIOT Act of October 2001; together with subsequent legislation, it has led to a dramatic increase in surveillance activities affecting…

Abstract

Outlines the requirements of the PATRIOT Act of October 2001; together with subsequent legislation, it has led to a dramatic increase in surveillance activities affecting both traditional financial institutions and the newer types known as Money Service Businesses. Lists its demands, that all financial institutions: establish a more formal anti‐money laundering programme with a compliance officer, implement an employee training programme, file Suspicious Activity Reports, verify new customers’ identities etc. Indicates the cost to the financial services industry of compliance. Concludes that, given the massive quantities of information collected, even the best technology may not ensure that the tiny minority of terrorist traces actually get followed up

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Journal of Money Laundering Control, vol. 8 no. 3
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 1 December 2001

Maria M. Johnstone, Paul S. Phillips and Antony R. Denman

An extensive radon remediation programme in National Health Service properties in Northamptonshire has been conducted since 1992 and has resulted in many buildings with…

Abstract

An extensive radon remediation programme in National Health Service properties in Northamptonshire has been conducted since 1992 and has resulted in many buildings with raised levels being identified and remediated. In the autumn of 1997, several of the remediated properties were surveyed in order to determine the viability of the remedial measures and the dose reduction to staff. The initial assumption that reduction factors in radon levels would be greater than reduction factors in radiation dose per person was partially confirmed. This was due to the part‐time working patterns of staff and their mobility during working hours.

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Environmental Management and Health, vol. 12 no. 5
Type: Research Article
ISSN: 0956-6163

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Abstract

Details

Agricultural Markets
Type: Book
ISBN: 978-0-44482-481-3

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