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Article
Publication date: 28 April 2022

David B. Bryan and Terry W. Mason

This study aims to examine whether earnings autocorrelation affects the risk of an accounting restatement.

Abstract

Purpose

This study aims to examine whether earnings autocorrelation affects the risk of an accounting restatement.

Design/methodology/approach

This paper uses logistic regression and identifies restatements between 2004 and 2016. Following prior research, (Dao et al., 2012; Francis and Michas, 2013; Francis et al., 2013; Lennox and Li, 2014; Lobo and Zhao, 2013; Paterson and Valencia, 2011), this study allows time between the end of our sample period and the date that this study obtained the restatement data because it takes time for material misstatements to be identified.

Findings

Bryan et al. (2018) report a negative association between autocorrelation and audit fees, suggesting that auditors view lower autocorrelation as increasing inherent risk. This study finds that autocorrelation is negatively related to accounting restatements, implying that although auditors react to lower autocorrelation by increasing their risk assessments (Bryan et al., 2018), their risk response is not sufficient. This study finds that autocorrelation has a fairly large effect: a shift from the 75th to the 25th percentile of autocorrelation is associated with a 9.38% increase in the likelihood of a restatement.

Originality/value

This study contributes to the stream of research that investigates the determinants of restatements. Not only do this study identifies autocorrelation as a factor that contributes to restatements, but importantly, this study’s results reveal a fairly substantial effect size: a shift from the 75th to the 25th percentile of autocorrelation is associated with a 9.38% increase in the likelihood of a restatement. While Bryan et al. (2018) find that autocorrelation affects audit fees, this study links autocorrelation to a more drastic consequence: accounting restatements.

Details

Review of Accounting and Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 21 December 2021

Amy Faye Bocko, LuMarie Guth and Micha Broadnax

In September 2015 protests erupted at the University of Missouri following a series of racist incidents on campus and culminating in the resignation of the university…

Abstract

Purpose

In September 2015 protests erupted at the University of Missouri following a series of racist incidents on campus and culminating in the resignation of the university president in November 2015. In solidarity with the protests student activists at universities across the United States and Canada organized into the Black Liberation Collective and held the first #StudentBlackoutOut day of protests on university campuses on November 15 followed by the publication of lists of demands to over 80 colleges in 28 states, the District of Columbia and Canada in the hopes of creating more-equitable and inclusive institutions. These demands shared similarity in requests for equity as those put forth during the Black Campus Movement of the late 1960s which led to the establishment of Black studies and cultural centers at colleges and universities. Academic libraries in particular were included with several demands to better serve the Black Indigenous People of Color (BIPOC) community.

Design/methodology/approach

While librarianship has largely been a historically White profession, libraries have undertaken many diversity and inclusion initiatives over the years. This article will examine seven case studies concerning college and university libraries addressing demands collated by the Black Liberation Collective in 2015. Six years out from the publication of the lists, we will evaluate statements issued by the libraries and posted on their websites, the promises that have been made to address inequities and the ensuing actions the libraries have taken to create a welcoming, inclusive community.

Findings

The authors examine seven institutions where demands from student activists speak directly to the library. We examine the library's response to make changes and subsequent actions.

Originality/value

The authors take a journalist approach to their research and examination of library responses.

Details

Reference Services Review, vol. 50 no. 1
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 27 August 2021

Dan Asher and Micha Popper

The notion of tacit knowledge is mostly discussed with regard to experts’ knowledge (Sternberg et al., 1995). It is less discussed in the context of interpersonal…

Abstract

Purpose

The notion of tacit knowledge is mostly discussed with regard to experts’ knowledge (Sternberg et al., 1995). It is less discussed in the context of interpersonal interactions, which are very common in organizations and in certain occupations (e.g. negotiations and therapy). The limited reference to this aspect is due to the lack of appropriate methodologies. This study aims to deal with this lacuna; specifically, how to elicit tacit knowledge in professions based on interpersonal interactions.

Design/methodology/approach

A case study was chosen to demonstrate the use of symbolic interaction key concepts (Goffman, 1959) as a method to evoke tacit knowledge. The information was gathered from interviews conducted among 20 business negotiation experts. The “onion” model (Asher and Popper, 2019) was used as a tool to analyze various layers of tacit knowledge.

Findings

The suggested framework enabled the exploration and characterization of tacit knowledge in professions based on interpersonal interaction, which would not have otherwise emerged.

Practical implications

As interpersonal interaction is a complex and abstract occurrence, the authors propose a conceptual framework (symbolic interaction), which allows for the characterization of such occurrences and a tool (the “onion” model) that allows for the classification of the elicited tacit knowledge.

Originality/value

The study suggests an original framework, which enables the identification and analysis of tacit knowledge in a context that is very common in organizations but is, yet, partially explored – personal interactions. The use of the suggested framework can possibly bridge the gap between unconscious personal learning and knowledge that can be used at the organizational level.

Details

The Learning Organization, vol. 28 no. 6
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 1 April 1993

Micha Popper and Ury M. Gluskinos

Argues that hierarchical level is frequently not given enoughconsideration in analysing managerial jobs. Describes the qualitativedifferences existing at the various…

Abstract

Argues that hierarchical level is frequently not given enough consideration in analysing managerial jobs. Describes the qualitative differences existing at the various hierarchical levels in terms of time‐span, task complexity, and mental capabilities required. Specifically argues that the cognitive complexity required at senior managerial levels may be a liability at lower managerial levels where direct judgment and quick action are needed. Consequently, postulates an inverse “Peter Principle”. Elaborates on the implications of this inverse “Peter Principle” for management selection promotion and development of these hierarchical differences.

Details

Management Decision, vol. 31 no. 4
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 6 February 2020

Seralathan Sivamani, Murugan M., Hariram Venkatesan and Micha Premkumar T.

Nanofluid exhibits higher density, higher viscosity, higher thermal conductivity and reduced specific heat capacity along with improved heat transfer characteristics. It…

Abstract

Purpose

Nanofluid exhibits higher density, higher viscosity, higher thermal conductivity and reduced specific heat capacity along with improved heat transfer characteristics. It is comparatively better than conventional fluids in terms of thermo-physical properties. This paper aims to investigate experimentally the overall performance of the shell and tube heat exchanger operated under two different configurations – without baffles (STHX_1) and with baffles (STHX_2) using 0.01 Vol.% and 0.02 Vol.% of CuO-W nanofluid.

Design/methodology/approach

Two different configurations, one without baffles (STHX_1) and other with single segmental baffles (STHX_2), are chosen with all other dimensional details of shell and tube remaining same. Water is used as base fluid. CuO nanoparticle is chosen, as its thermal conductivity is higher compared to other metal oxides. A comparative study on the thermal performance of these shell and tube heat exchangers are performed by considering different Vol.% concentrations of CuO-W nanofluid and the outcome are compared with the base fluid (i.e., water). The influence of varying the mass flow rate of the tube side fluid by keeping shell side fluid mass flow rate as constant and vice versa on the thermal performance of shell and tube heat exchanger are studied.

Findings

The modified shell and tube heat exchanger with baffles (STHX_2) give an improved performance. The heat transfer coefficient improved by about 11.28 and 7.54 per cent for 0.02 and 0.01 Vol.% of CuO-W nanofluid compared to water. Overall heat transfer coefficient for STHX_2 enhanced between 118.26% to 123.06% in comparison with base fluid for 0.02 Vol.% of CuO-W nanofluid whereas, it improved between 79.20% to 87.51% for 0.01 Vol.% of CuO-W nanofluid. Similarly, the actual heat transfer enhanced between 71.79% to 77.77% and between 48.71% to 55.55% for 0.02 and 0.01 Vol.% of CuO-W nanofluid, respectively. Moreover, mass flow rates of the working fluids significantly influence the performance of the shell and tube heat exchanger.

Originality/value

Two cases are considered here. first, by varying the shell side fluid mass flow rate and keeping the tube side fluid mass flow rate as constant. Later, tube side fluid mass flow rates are varied and shell side fluid mass flow rate is kept constant. It is found that in Case 2, for both 0.01 and 0.02 Vol.% of CuO-W nanofluid, highest performance is obtained for 150 kg/h of shell side and tube side fluid flows involving STHX_2. Finally, the modified shell and tube heat exchanger with baffle arrangement gives the best performance by using 0.02 Vol.% of CuO-W nanofluid.

Details

World Journal of Engineering, vol. 17 no. 1
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 1 April 1990

Raanan Lipshitz and Micha Popper

The history of a management development programme in the IsraelDefence Forces (IDF) is presented. The programme was developed inresponse to two problems which handicapped…

Abstract

The history of a management development programme in the Israel Defence Forces (IDF) is presented. The programme was developed in response to two problems which handicapped internal consultants in the IDF, their low power position and the inappropriateness of organisation development as a paradigm for applying behavioural sciences in this organisation. Both problems were alleviated by institutionalising a management development programme in the curriculum of two officer schools of the IDF, and by changing behavioural scientists′ roles from consultants to instructors.

Details

Leadership & Organization Development Journal, vol. 11 no. 4
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 1 July 1992

Micha Popper and Raanan Lipshitz

Coaching is a much‐discussed topic on which little has been writtenat a thoeretical level. Relates coaching to Bandura′s theory ofsefefficacy and Schon′s work on…

2665

Abstract

Coaching is a much‐discussed topic on which little has been written at a thoeretical level. Relates coaching to Bandura′s theory of sefefficacy and Schon′s work on developing reflective practitioners. Claiming that enhancement of self‐efficacy (a sense of mastery in a particular domain) is central to coaching, describes how self‐efficacy is acquired in general, how it can be enhanced in coaching on leadership, and what characterizes good coaches.

Details

Leadership & Organization Development Journal, vol. 13 no. 7
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 1 August 2000

Micha Popper and Raanan Lipshitz

The approach to organizational learning in this article is anchored in structural and cultural facets. The structural facet focuses on organizational learning mechanisms…

2676

Abstract

The approach to organizational learning in this article is anchored in structural and cultural facets. The structural facet focuses on organizational learning mechanisms, which are institutionalized structural and procedural arrangements allowing organizations to systematically collect, analyze, store, disseminate, and use information that is relevant to the performance of the organization. The cultural facet focuses on the shared values, without which these mechanisms are likely to be enacted as rituals rather than as means for real learning. The article describes examples of this approach and focuses mainly on the role and style of organizational leaders in determining values that facilitate effective learning.

Details

The Learning Organization, vol. 7 no. 3
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 1 January 1992

Micha Popper, Ori Landau and Ury M. Gluskinos

The transformational leadership concept differentiates betweeninstrumental motivation and normative commitment. The high motivationlevels, the relative freedom given to…

Abstract

The transformational leadership concept differentiates between instrumental motivation and normative commitment. The high motivation levels, the relative freedom given to junior officers, and the esprit de corps in infantry units in the Israeli Defence Forces (IDF) have made the concept of transformational leadership highly suitable for junior commanders. Reports on a three‐day transformational leadership workshop for officer cadets designed and conducted by civilian psychologists at the IDF School for Leadership Development. Found qualitative and quantitative attitudinal data collected for six consecutive training cycles over a period of 18 months to be very favourable. A further programme attempts to integrate the transformational leadership model as an ongoing effort throughout the infantry cadets′ six‐month training programme.

Details

Leadership & Organization Development Journal, vol. 13 no. 1
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 24 April 2019

Dan Asher and Micha Popper

This paper aims to clarify the term “tacit knowledge” and suggests the “onion model” as a way to explore conceptually linked layers of tacit knowledge. The model allows…

1421

Abstract

Purpose

This paper aims to clarify the term “tacit knowledge” and suggests the “onion model” as a way to explore conceptually linked layers of tacit knowledge. The model allows the application of different methodologies to elicit tacit knowledge in each layer, the ability to infer tacit knowledge in other layers from tacit knowledge gained in another layer and the exploration of the dynamics of tacit knowledge among the various layers presented in the model. Conceptual and practical advantages compared to prior works on tacit knowledge are discussed.

Design/methodology/approach

The main theoretical and methodological dilemmas discussed in the literature regarding tacit knowledge are reviewed. The “onion model” presented in this paper suggests an approach and methodologies that address the issues raised in the literature. The different layers of the model are demonstrated by prior research studies.

Findings

The “onion model” discussed in this study points to various layers of tacit knowledge and the links among them, allowing a research-based approach, as well as various practices.

Research limitations/implications

This paper discusses different layers of tacit knowledge relying on previous works that have dealt with these layers independently. The model as a whole and the dynamics among the layers are yet to be empirically investigated.

Practical implications

The “onion model” provides a conceptual framework that can be used for research and diagnosis aimed at exploring tacit knowledge that can serve individual and organizational development.

Originality/value

The approach discussed in this paper addresses some major problems discussed in the literature on tacit knowledge.

1 – 10 of 141