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21 – 30 of over 5000
Article
Publication date: 25 August 2017

Candice T. Hux

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of…

Abstract

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’ involvement, it is important to review the specialist literature as a whole. By integrating research across these four domains, I identify commonalities and differences related to: (1) factors associated with the use of specialists on audit engagements (including the nature, timing, and extent of use); (2) factors impacting auditors’ interactions with specialists (including specialists contracted by the auditor or management); and (3) outcomes associated with the use of specialists. This integrated analysis of the specialist literatures shows variation in the use of specialists, and various factors affecting both if and how they are involved and whether auditors use specialists internal or external to the audit firm. Additionally, research has sometimes (but not always) linked specialist involvement to higher audit quality. The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research.

Details

Journal of Accounting Literature, vol. 39 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 3 September 2021

Maheswar Singha Mahapatra and Dinesh Shenoy

Maintenance organizations continue to be under pressure to systematically eliminate maintenance wastes and deliver services that their customers value. To this end, maintenance…

Abstract

Purpose

Maintenance organizations continue to be under pressure to systematically eliminate maintenance wastes and deliver services that their customers value. To this end, maintenance managers are implementing lean maintenance practices. But how does one consistently estimate the leanness of these practices in their organization? The purpose of this paper is to develop a framework for a metrics – referred to as the lean maintenance index (LMI) that can help managers estimate the leanness of maintenance practices.

Design/methodology/approach

Based on a comprehensive review of literature in the domain, this study identifies four factors and nineteen subfactors that are essential for the success of a lean maintenance program. A fuzzy-set-theory-based assessment framework is developed that can be used by an in-house team to measure the degree of implementation of lean maintenance practices in their organization. The authors applied the framework to a maintenance workshop that services diesel engines and other prime movers.

Findings

The framework provides maintenance managers valuable insights to help identify the strengths and weaknesses of their organization vis-à-vis their maintenance practices, thus enabling them come up with a firm action plan for future process improvements.

Originality/value

This paper adapts the concept of agility and readiness to maintenance work. A key contribution of this study is the identification of factors and subfactors that forms the basis to estimate the leanness of maintenance practices in an organization. Another contribution is its application to a large maintenance workshop that demonstrates the ease of its implementation. Future research in this area can help identify more factors and subfactors and thus improve the estimation of leanness.

Details

Journal of Quality in Maintenance Engineering, vol. 28 no. 4
Type: Research Article
ISSN: 1355-2511

Keywords

Article
Publication date: 23 September 2022

Jingyan Liu and Jiaman Liu

This study aims to address the gap in hospitality and tourism (H&T) research concerning green creativity (GC) and seeks to identify the ways in which the interaction between…

Abstract

Purpose

This study aims to address the gap in hospitality and tourism (H&T) research concerning green creativity (GC) and seeks to identify the ways in which the interaction between spiritual incentives (SI) and material incentives (MI) affects the relationships among green intrinsic motivation (GIM), green extrinsic motivation (GEM) and GC.

Design/methodology/approach

In accordance with the preferred reporting items for systematic reviews and meta-analyses (PRISMA) guidelines, this paper examines studies related to GC in the H&T industry and analyses them using content analysis and critical analysis.

Findings

By integrating self-determination theory and the componential theory of creativity, this study enhances the understanding of the interactive moderating role played by SI and MI in the relationship between green motivation and GC. When the level of SI is high and the level of MI is low, GIM has the strongest positive impact on GC. When the levels of MI and SI are both high, GEM has the strongest positive effect on GC.

Practical implications

In practical terms, “high SI-low MI” is the optimal combination for achieving high GC and promoting sustainable long-term green-oriented incentives.

Originality/value

To the best of the authors’ knowledge, this paper represents the first investigation of the interactive moderating effects of SI and MI on the relationships among GIM, GEM and GC, thus enriching the research on the factors influencing green motivation and GC. In addition, this paper proposes a better decision-making basis for organizations facing a green-oriented incentive situation, according to which “high SI-low MI” can facilitate the achievement of high GC at a low cost.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 3
Type: Research Article
ISSN: 0959-6119

Keywords

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-85724-726-1

Article
Publication date: 1 November 1994

Delavar G. Shenas

Presents results of data obtained regarding faculty attitudes concerning the ethical propriety of and estimated faculty involvement with 38 activities. A questionnaire was sent to…

249

Abstract

Presents results of data obtained regarding faculty attitudes concerning the ethical propriety of and estimated faculty involvement with 38 activities. A questionnaire was sent to 480 randomly selected information systems (IS) academicians. Insights into the ethical standards of IS faculty are provided by the data, as well as the indication that a significant minority of faculty are estimated to be involved in most activities contrary to normative standards of ethical conduct, as prescribed by peers. Also identifies several attitudinal differences, based on demographic characteristics of respondents and institutions.

Details

Kybernetes, vol. 23 no. 8
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 1 June 2002

Maximilian J.B. Hall

Late in 2001, the Financial Services Authority (FSA) introduced a new set of arrangements fordeposit protection in the UK. While the changes involve a welcome improvement on…

Abstract

Late in 2001, the Financial Services Authority (FSA) introduced a new set of arrangements for deposit protection in the UK. While the changes involve a welcome improvement on previous arrangements, much more could be done to enhance their overall cost‐effectiveness. This paper explains the flaws in previous and current arrangements and, using a relatively crude but nevertheless objective measure of the extent of their compliance with International Monetary Fund (IMF) best practice ‘rules’, compares their degree of ‘incentive‐compatibility’ (or economic efficiency ‐ ie the extent to which they minimise the problems created by adverse selection, moral hazard and principal/agency conflict) with the counterpart schemes operating elsewhere in the European Union and beyond. In this way, areas for future improvements are identified, which will ideally require accommodating changes in the guiding Deposit Guarantee Schemes Directive.

Details

Journal of Financial Regulation and Compliance, vol. 10 no. 2
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 1 August 2006

Yai‐Hung Chiang and Chun‐Kei Joinkey

The first Hong Kong Real Estate Investment Trust (HK‐REIT), the Link REIT, was successfully launched in late 2005. The retail tranche of its initial public offering (IPO) was 19…

463

Abstract

The first Hong Kong Real Estate Investment Trust (HK‐REIT), the Link REIT, was successfully launched in late 2005. The retail tranche of its initial public offering (IPO) was 19 times oversubscribed, and the IPO is the largest of its kind in the world until now. Despite the initial phenomenon success, there have been only three others to follow and get listed. Indeed, it took Hong Kong over two years to have her first Link REIT listed after the legislation for REIT products had come into force. The development of REIT market in Hong Kong has been slow compared to its counterparts in some other Asian countries. This paper aims to explain the somewhat sluggish growth of the HK‐REIT market. Its development is compared with some emerging Asian markets as well as the more mature markets in the USA and Australia. The study is focused on the legislations that govern REITs in different jurisdictions, their different REIT market envi‐ronments and the rationale from the respective governments to introduce their REITs. It is concluded that the sluggish development of HK‐REITs is mainly due to its market environment and industry structure. There is not enough incentive for developers to dispose their assets in the form of REITs. Besides, the HK‐REIT Code was initially criticized by the industry as being too restrictive. Though subsequent amendments on the HK‐REIT Code have been made to make it more conducive to the development of REIT market, further sustainable success will however hinge on the willingness from sponsors, particularly large developers, to offer their portfolios of properties for sale through REITs.

Details

Journal of Financial Management of Property and Construction, vol. 11 no. 2
Type: Research Article
ISSN: 1366-4387

Keywords

Article
Publication date: 1 February 2000

Harold A. Black, M. Cary Collins and Breck L. Robinson

Outlines the US development of the “too‐big‐to‐fail” (TBTF) doctrine following the collapse of the Continental Illinois Bank, reviews relevant research and explores the impact on…

Abstract

Outlines the US development of the “too‐big‐to‐fail” (TBTF) doctrine following the collapse of the Continental Illinois Bank, reviews relevant research and explores the impact on the efficiency of the banking system. Uses 1983‐1985 call report data, explains the methodology and presents the results, which analyse economies and diseconomies of scope and scale between different types of loans; and levels of inefficiency for TBTF and non‐TBTF banks. Shows that TBTF banks had the greatest increase in inefficiency following Continental’s failure but reduced this in the following year, as did small banks which did not benefit from complete depository coverage. Confirms that the TBTF doctrine increased stability for all banks, but particularly those covered by the doctrine.

Details

Managerial Finance, vol. 26 no. 2
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 11 March 2005

Chu‐hua Kuei Ph D., Christian N. Madu Ph D., Wing S. Chow, D. Ph and Min H. Lu

There exists an association between Supply Chain Quality Management(SCQM) and supply chain competence. To verify such claims, data wascollected from Hong Kong based firms. The…

320

Abstract

There exists an association between Supply Chain Quality Management (SCQM) and supply chain competence. To verify such claims, data was collected from Hong Kong based firms. The data showed in most cases an association could be established between SCQM initiatives and the supply chain competence. Some fi rms with SCQM initiatives tend to perform better in terms of customer service or product quality. Supply chains managers may therefore, perform better when their managerial foci are consistent with recognized dimensions of supply chain quality and excellence. In today’s global economy supply chain management is crucial in achieving organizational effectiveness.

Details

Multinational Business Review, vol. 13 no. 1
Type: Research Article
ISSN: 1525-383X

Keywords

Article
Publication date: 11 October 2023

Bozong Jiao, Baofeng Pan and Naisheng Guo

The purpose of this article is to determine the parameters of the preparation process for devulcanized and pyrolytic crumb rubber modified asphalt (DCRMA) and then study the…

Abstract

Purpose

The purpose of this article is to determine the parameters of the preparation process for devulcanized and pyrolytic crumb rubber modified asphalt (DCRMA) and then study the rheological and microscopic properties of DCRMA through experiments.

Design/methodology/approach

In this study, a new preparation process for DCRMA was developed, then the penetration, softening point and viscosity tests were employed to determine the parameters of the preparation process. The crumb rubber (CR) solubility, Fluorescence microscopy (FM), Fourier Transform Infrared (FTIR) spectroscopy and thermogravimetric analysis tests were conducted to verify the devulcanized and pyrolytic effectiveness of the preparation process. Furthermore, dynamic shear rheometer and bending beam rheometer were used to characterize the high and low-temperature rheological properties of DCRMA.

Findings

The results showed that the penetration balanced the CR degradation and the virgin asphalt aging well and thus could be used as a main parameters control indicator. The CR solubility, FM and FTIR tests proved that the CR has been fully devulcanized and pyrolytic via the preparation process. The DCRMA exhibited better low-temperature and fatigue performance and lower rutting performance than the conventional crumb rubber modified asphalt (CRMA) with the same CR content. Finally, the time–temperature superposition principle could be employed for all binders in this study.

Originality/value

A new preparation process for DCRMA was developed.

Details

Multidiscipline Modeling in Materials and Structures, vol. 19 no. 6
Type: Research Article
ISSN: 1573-6105

Keywords

21 – 30 of over 5000