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1 – 10 of 116Brandon Ater, Christine Gimbar, J. Gregory Jenkins, Gabriel Saucedo and Nicole S. Wright
This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s…
Abstract
Purpose
This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred methods for performing reviews and the stylization or framing of communicated review comments.
Design/methodology/approach
A survey was administered in which practicing auditors were asked about workpaper review process prompts, methods and preferences. The survey was completed by 215 auditors from each of the Big 4 accounting firms and one additional international firm. The final data set consists of quantitative and qualitative responses from 25 audit partners, 33 senior managers, 30 managers, 75 in-charge auditors/seniors and 52 staff auditors.
Findings
Findings indicate reviewers and preparers differ in their perceptions of the review process based on their defined roles. First, reviewers and preparers differ in their perspectives on which factors initiate the review process. Second, the majority of reviewers and preparers prefer face-to-face communication when discussing review notes. Reviewers, however, are more likely to believe the face-to-face method is an effective way to discuss review notes and to facilitate learning, whereas preparers prefer the method primarily because it reduces back-and-forth communication. Finally, reviewers believe they predominantly provide conclusion-based review notes, whereas preparers perceive review notes as having both conclusion- and documentation-based messages.
Research limitations/implications
This paper advances the academic literature by providing a unique perspective on the review process. Instead of investigating a single staff level, it examines the workpaper review process on a broader scale. By obtaining views from professionals across all levels, this work intends to inspire future research directed at reconciling differences and filling gaps in the review process literature. The finding that reviewers and preparers engage in role conformity that leads to incongruent perceptions of the review process should encourage the consideration of mechanisms, with the potential to be tested experimentally, by which to reconcile the incongruities.
Practical implications
Results support recent regulator concerns that there are breakdowns in the workpaper review process, and the findings provide some insight into why these breakdowns are occurring. Incongruent perceptions of review process characteristics may be the drivers of these identified regulatory concerns.
Originality/value
This is the first study to examine current workpaper review processes at the largest accounting firms from the perspective of both preparers and reviewers. From this unique data set, one key interpretation of the findings is that workpaper preparers do not appear to recognize a primary goal of the review process: to ensure that subordinates receive appropriate coaching, learning and development. However, workpaper reviewers do, in fact, attempt to support preparers and work to create a supportive team environment.
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Nicole V.S. Ratzinger-Sakel and Glen L. Gray
The Pathways Commission on Accounting Higher Education Report (2012) recommends turning the accounting profession into a learned profession through the purposeful integration of…
Abstract
The Pathways Commission on Accounting Higher Education Report (2012) recommends turning the accounting profession into a learned profession through the purposeful integration of accounting research, education and practice. This paper develops an approach to identifying and quantifying the specific dimensions of the gap between the accounting academic and practice communities, thereby contributing to moving the accounting profession to a learned profession. For this we focus on audit research, because the discussion of the perceived gap between audit research and audit practice is extensive; yet no one has actually quantified that gap to date. While researchers have classified and quantified audit research, no one has done likewise for publications issued by the practice community. We choose the 38 distinct recommendations in the Advisory Committee on the Auditing Profession (ACAP) Final Report as an initial benchmark. We compare those recommendations to the 16 audit research themes from Lesage and Wechtler (2012) and to the publications spanning 33 years of audit research posted on the American Accounting Association website. Eight Lesage and Wechtler themes, comprising 50% of the themes, were not explicitly included in any ACAP distinct recommendation. Conversely, seven distinct recommendations had zero direct matches in the audit literature. This gap suggests future research opportunities in terms of exploring underrepresented topics and, maybe more importantly, the reasons why some topics are underrepresented.
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Jonathan D. Ritschel, Tamiko L. Ritschel and Nicole B. York
Aircraft availability (AA) is a key metric for assessing operational readiness. The declining trend in AA is a documented concern for senior Air Force leaders. This paper aims to…
Abstract
Purpose
Aircraft availability (AA) is a key metric for assessing operational readiness. The declining trend in AA is a documented concern for senior Air Force leaders. This paper aims to investigate the components of non-available time and subsequently focuses on the largest and fastest growing category: not mission capable maintenance unscheduled (NMCMU). Then, utilization of aircraft platforms is examined to determine the readiness benefits of increasing available hours.
Design/methodology/approach
Stepwise regression is conducted on a data set of 30 aircraft platforms, consisting of 542 observations from 1998 to 2017, to reveal drivers of NMCMU. Next, utilization of aircraft platforms is examined through regression and correlation analysis of aircraft platforms and sorties or hours flown.
Findings
Regression analysis reveals drivers of NMCMU include platform type, average age of aircraft, fleet size, breaks and cannibalization. These factors explain 80.6 per cent of the variance in the data set when predicting NMCMU. Additionally, the utilization results show that when more hours are made available, 5 per cent of each new hour is used for flying. Further analysis at the individual platform level finds a strong or moderate correlation between available hours and sorties flown for 93 per cent of the platforms.
Originality/value
Implications from the regression analysis demonstrate there are remedies to increase AA, but many of these remedies may be costly. The utilization analysis expresses the potential readiness benefits of increasing available hours.
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Dereck Barr-Pulliam, Marc Eulerich and Nicole Ratzinger-Sakel
This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The…
Abstract
Purpose
This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.
Design/methodology/approach
The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.
Findings
Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.
Originality/value
With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.
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Eric Beauregard and Matt DeLisi
The purpose of this paper is to examine the role of a variety of developmental factors on sexual homicide offenders (SHOs), while taking into account other components of sexual…
Abstract
Purpose
The purpose of this paper is to examine the role of a variety of developmental factors on sexual homicide offenders (SHOs), while taking into account other components of sexual homicide theoretical models.
Design/methodology/approach
A series of logistic regression models are performed using a total of 616 incarcerated adult male sexual offenders from Canada to distinguish between three groups of sexual offenders, SHOs, violent non-homicidal sex offenders (NHSOs) and NHSOs.
Findings
Results indicate that contrary to theoretical models, experiences of victimization are not central to the development of SHOs. Instead, it is the adoption of various problematic behaviors in childhood that appear as most important in the etiology of this particular type of sexual crime. This suggests that the various existing theoretical models of sexual homicide need to be revised and/or tested with additional empirical data.
Originality/value
This is the first study to look at developmental factors using two control groups of NHSOs and violent NHSOs.
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The purpose of this paper is to explore how online interaction with an organization impacts not only those users participating in the exchange, but also those that witness the…
Abstract
Purpose
The purpose of this paper is to explore how online interaction with an organization impacts not only those users participating in the exchange, but also those that witness the interaction and are influenced as suggested by social cognitive theory.
Design/methodology/approach
This study utilized a mixed methodological approach. First, 20 interviews with social media users were conducted to explore their perceptions of observed two-way communication between organizations and other users within social media spaces. An experiment then compared the effects of interacting with an organization via social media vs simply observing organizations interacting with other users.
Findings
The findings from both studies support the assertion that publics do not have to actively participate in two-way communication with an organization for an observed exchange to have an impact. When an organization has a conversation with one follower, others see that interaction and are affected by it.
Practical implications
This study has implications for the practice of online communication by organizations. Practitioners must consider how interactions impact those publics who are observing rather than only the few who are engaging. In the social media realm, priority should be given to followers posting legitimate questions or concerns. Responding to positive comments can also improve perceptions of the organization but is seen as going above and beyond.
Originality/value
This paper introduces the concept of vicarious interaction – a phenomenon warranting further investigation by strategic communication scholars. Distinguishing between the effects of “vicarious interaction” and direct interaction could have significant consequences for the study of relational or symmetrical approaches to social media.
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There exists no detailed account of the 40 Australian women teachers employed within the “concentration camps” established by British forces in the Orange River and Transvaal…
Abstract
Purpose
There exists no detailed account of the 40 Australian women teachers employed within the “concentration camps” established by British forces in the Orange River and Transvaal colonies during the Boer War. The purpose of this paper is to critically respond to this dearth in historiography.
Design/methodology/approach
A large corpus of newspaper accounts represents the richest, most accessible and relatively idiosyncratic source of data concerning this contingent of women. The research paper therefore interprets concomitant print-based media reports of the period as a resource for educational and historiographical data.
Findings
Towards the end of the Boer War in South Africa (1899-1902) a total of 40 Australian female teachers – four from Queensland, six from South Australia, 14 from Victoria and 16 from New South Wales – successfully answered the imperial call conscripting educators for schools within “concentration camps” established by British forces in the Orange River and Transvaal colonies. Women’s exclusive participation in this initiative, while ostensibly to teach the Boer children detained within these camps, also exerted an influential effect on the popular consciousness in reimagining cultural ideals about female teachers’ professionalism in ideological terms.
Research limitations/implications
One limitation of the study relates to the dearth in official records about Australian women teachers in concentration camps given that; not only are Boer War-related records generally difficult to source; but also that even the existent data is incomplete with many chapters missing completely from record. Therefore, while the data about these women is far from complete, the account in terms of newspaper reports relies on the existent accounts of them typically in cases where their school and community observe their contributions to this military campaign and thus credit them with media publicity.
Originality/value
The paper’s originality lies in recovering the involvement of a previously underrepresented contingent of Australian women teachers while simultaneously offering a primary reading of the ideological work this involvement played in influencing the political narrative of Australia’s educational involvement in the Boer War.
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Liza Howe-Walsh and Nicole Torka
The purpose of this paper is to explore the role of and interaction between (potential) repatriation supporters to develop understanding of how this affects the repatriate…
Abstract
Purpose
The purpose of this paper is to explore the role of and interaction between (potential) repatriation supporters to develop understanding of how this affects the repatriate experience.
Design/methodology/approach
A (single) case study strategy was employed, using a multiple stakeholder approach, involving 21 in-depth interviews in a large UK-based institution with repatriates, home and host HR managers, international human resource (IHR) practitioners and line managers from both home and host locations.
Findings
Although line managers, senior managers, family members and third party providers (e.g. relocation agencies, tax advisors) are important for repatriation support, the case study evidence highlights that HR professionals are mainly responsible for the quality of the support delivered by other repatriation supporters. Inadequate support from the headquarters IHR department caused by a lack and unclear information about repatriation procedures and related responsibilities results in insufficient support for home and host HR managers. This negatively impacts repatriates line managers (perceptions of) HR support. Weaknesses in the support chain (headquarter IHR, home and host HR and line managers) are responsible for repatriates (perceived) limited or non-support.
Research limitations/implications
The small size of our sample, the single case study design and the method precludes generalisation of the findings. However, the authors’ “look inside” increased the understanding of repatriation support and in particular the support quality. By linking this information to the knowledge of previous studies on organisational support and the devolution of human resource management, the authors are able to identify several topics future studies in the field of repatriation management.
Practical implications
IHRM policies have to reflect the role of multiple stakeholders including home and host line managers and HR professionals as well as third party providers and assign clear lines of responsibility to provide a transparent and consistent experience. Repatriates family has to be acknowledged as a stakeholder that has a major influence on repatriation success and failure. Excluding partners and children issues from international career policies has to be considered as a serious HR shortcoming. Second, ensuring timely information regarding return positions. Providing debriefing interviews upon repatriation can help to identify future roles within the organisation. Equally important is exit interviews to explore whether the person has completed an assignment within the previous 24 months and whether this experience has contributed to their decision to leave the organisation. Opportunities to ensure repatriates are being considered for positions as part of the talent pool is crucial. Finally, the authors emphasise the need to acknowledge that third party vendors are part of the repatriation process and must be considered in terms of (perceived) organisational support.
Originality/value
This is one of the first studies that highlights the role and interaction of (potential) repatriation supporters. Specifically, this study contributes to addressing three knowledge gaps: it identifies a lack of communication among HR professionals and between them and line managers as a potential source of insufficient organisational support; the findings highlight HR professionals responsibility for supporting line managers and other repatriation supporters in operational repatriation management; and finally, the results support the assumption that HR professionals and line managers own (non-)experience with working abroad might affect the quality of support policies and practices for repatriates.
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Nicole Hartnett, Luke Greenacre, Rachel Kennedy and Byron Sharp
This study aims to independently test the predictive validity of the Persuasion Principles Index (PPI) for video advertisements for low-involvement products with a measure of…
Abstract
Purpose
This study aims to independently test the predictive validity of the Persuasion Principles Index (PPI) for video advertisements for low-involvement products with a measure of in-market sales effectiveness. This study follows the inaugural test conducted by Armstrong et al. (2016) for print advertisements for high-involvement utilitarian products with a measure of advertising recall.
Design/methodology/approach
The method was in line with that developed by Armstrong et al. (2016) for rating advertisements and assessing the reliability of ratings. Consensus PPI scores were calculated for a data set of 242 matched pairs of television advertisements. For each pair, the authors determined whether the advertisement that better adhered to the persuasion principles performed better in-market.
Findings
Consensus PPI scores predicted the more sales effective television advertisement for 55% (confidence interval (CI) = 49%, 61%) of the 242 pairs. This result is no better than chance and much weaker than the result from the initial validation study, which found that the consensus PPI scores predicted the more recalled print advertisement for 74.5% (CI = 66%, 83%) of 96 pairs.
Research limitations/implications
This study replicated the application of the PPI as per Armstrong’s guidelines and extended validity testing to a different set of advertising conditions. Findings indicate that better adherence to the persuasion principles produces only a weak, positive effect for predicting the performance of television advertisements for low-involvement products. A research agenda that flows from the results is discussed.
Practical implications
The authors suggest that the PPI in its present form is best used to predict advertising performance under conditions as per the inaugural validation test (Armstrong et al., 2016).
Originality/value
Advertisers will require compelling evidence of the PPI’s predictive accuracy to adopt the tool for pre-testing advertising. This study is the first independent test of the predictive validity of the PPI and its generalisability across advertising conditions. Another contribution of this study is the assessment of Armstrong’s advice to remove unreliable ratings. The authors show that this procedure, surprisingly, does not improve the predictive accuracy of the PPI.
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Focussing on the dynamic nature of entrepreneurship, the purpose of this paper is to advance an understanding of entrepreneurial practice in phases of radical change, which the…
Abstract
Purpose
Focussing on the dynamic nature of entrepreneurship, the purpose of this paper is to advance an understanding of entrepreneurial practice in phases of radical change, which the authors conceptualize as periods of liminality. A particular focus on the management of tension is taken to investigate destabilization of practices, sources of resistance and enablers of change during shifts from a familiar past into an unfamiliar and uncertain future.
Design/methodology/approach
An exploratory longitudinal study of a single case firm was conducted to study the entrepreneurial change process during radical transition phases. To understand and theorize liminality and practice renewal in the entrepreneurial firm, the authors leveraged data collection tools from ethnography and engaged in data analysis inspired by grounded theory.
Findings
The authors build a process model of becoming that maps the following processes: destabilizing incumbent practices, sources of resistance and enablers of change, acceptance of upheaval and trying on a new state of being. A research agenda for future research in this area is also formulated.
Originality/value
The research contributes to contemporary entrepreneurship-as-practice research and to research considering the concept of liminality in entrepreneurship. Through processual theory building based on empirical research, the authors highlight that simultaneously handling the practices of the past whilst breeding new trajectories in an unknown future create tensions that can make or break the entrepreneurial firm.
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