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1 – 10 of over 109000Li Jen He and Faradillah Amalia Rivai
This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature…
Abstract
Purpose
This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature environment.
Design/methodology/approach
The authors used the unique institutional setup of Taiwan, where the law requires that audit reports be signed by two audit partners. The authors examined the effect of gender diversity composition among engagement auditors on KAM disclosure, considering behavioral differences between female and male auditors.
Findings
The empirical results indicate that gender diversity composition in the dual-signature environment is associated with the number of disclosed KAM items (KAMIT) and the length of the explanations for each KAMIT. Furthermore, the authors found that gender diversity composition, particularly when led by female audit partners, has a more pronounced impact on the explanation of each KAMIT rather than on the disclosure of KAMIT. The authors also noted that the moderating effect of audit firm specialization does not influence the gender diversity composition of audit partners in disclosing KAMs.
Originality/value
This study’s empirical findings demonstrate that the interaction between different gender compositions in a dual-signature environment influences KAM disclosure.
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Carlos Ferro-Soto, Carmen Padin, Mornay Roberts-Lombard, Goran Svensson and Nils Høgevold
This study aims to explore the direct and indirect effects of sales opportunism and sales conflict as well as of non-economic and economic satisfaction in business-to-business…
Abstract
Purpose
This study aims to explore the direct and indirect effects of sales opportunism and sales conflict as well as of non-economic and economic satisfaction in business-to-business (B2B) sales relationships. This understanding offers B2B buyers enhanced knowledge of sales business expectations towards sustainable business relationships in the future.
Design/methodology/approach
Through self-administered questionnaires, data were obtained from 237 sales or marketing managers/directors of small- and medium-sized companies across industries in Spain, who were randomly contacted via LinkedIn. The multivariate analysis of measurement and structural models was based on IBM SPSS Amos 27.
Findings
The study confirms that sales opportunism positively affects sales conflict. Moreover, sales opportunism is negatively associated with non-economic sales satisfaction, whereas non-economic sales satisfaction is positively associated with economic sales satisfaction. Consequently, if all associates are pleased with the relationship and the gains it can provide, a long-standing orientation can be achieved.
Research limitations/implications
The study expands existing theory on seller–buyer relationships in a B2B context. It contextualises direct and indirect relationships between two antecedents (sales opportunism and sales conflict) and two postcedents (economic sales satisfaction and non-economic sales satisfaction) in sales business–buyer settings.
Practical implications
The study guides buyers in B2B relationships towards an improved understanding of how sales businesses perceive opportunism and conflict (as negative precursors) to impact non-economic satisfaction and how it can influence economic satisfaction.
Originality/value
Most studies explore B2B relationship building from the perspective of the buyer, thereby creating a shortfall in developing an understanding of all partner expectations in B2B relational intent. Moreover, the measurement of satisfaction as a multidimensional construct secured the integration of non-economic satisfaction and economic satisfaction within a single model allowing the constructs measured in this study to be holistically assessed.
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Tania Nery-Kjerfve and Daiane Polesello
Extant expatriate literature largely adopts a global north/western focus and expatriate-centric approach in investigating spousal/partners’ motives for supporting expatriation…
Abstract
Purpose
Extant expatriate literature largely adopts a global north/western focus and expatriate-centric approach in investigating spousal/partners’ motives for supporting expatriation. Contrastingly, this study focuses on the lived experiences of dual-career female partners from an emerging global south economy and a patriarchal society as it relates to motives for supporting a partner’s international assignment (IA) to a developed country.
Design/methodology/approach
This investigation adopts a hermeneutic interpretive phenomenology research design. Twelve career-oriented female partners from an emerging global south economy (Brazil) who supported a partner’s IA to a developed country (USA) participated in this study. The data included semi-structured interviews and field notes.
Findings
The study indicates that societal constraints, gendered career experiences and career and life stage reasons influenced women’s decision to engage in career opt out and/or interruption in support of their partners' IA. Further, patriarchal long-lasting structures and ideologies shaped women’s career experiences; women perceived IAs as a means of acquiring embodied and institutionalized cosmopolitan capital for themselves and their families in order to gain a better position in a transnational/globalized world.
Research limitations/implications
Although the sample size of this study is appropriate for the methodological choice adopted, future studies should include more participants and address different socioeconomic, political and cultural contexts.
Originality/value
This study highlights dual-career female partners' lived experiences in an emerging global south economy and a patriarchal society as it relates to motives for supporting IAs.
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Ilaria Armaroli and Mehtap Akgüç
This study explores how social partners contribute to the successful return to work (RTW) of individuals affected by chronic diseases, employing the framework of actor-centred…
Abstract
Purpose
This study explores how social partners contribute to the successful return to work (RTW) of individuals affected by chronic diseases, employing the framework of actor-centred institutionalism.
Design/methodology/approach
This paper adopts a comparative case study methodology to assess the role of social partners in the workplace (re-)integration of people with chronic disease in Belgium and Italy, both of which represent well-developed industrial relations systems yet having different institutional and policy frameworks on RTW.
Findings
Institutional factors are found to affect the type and degree of social partners' commitment and contribution to RTW. Differences in their commitment can be explained by their varied degrees of integration in public policy formation, which explain their different preferred stages of interactions in this field: national tripartite social dialogue for Belgium; and sectoral collective bargaining for Italy. Unsatisfactory outcomes of social partners’ contribution in facilitating RTW processes are attributed to the fragmentation of the legal framework and uneven development of collective bargaining in Italy. In Belgium, the authors find the presence of cumbersome RTW procedures downplaying the role of the worker representative.
Originality/value
This paper adds empirical evidence to the limited literature on the role of social partners in facilitating RTW and sheds light on how to improve the current policy context. It suggests involving the social partners in the development of a comprehensive public policy framework, which should allow for an early, flexible and multi-stakeholder (re-)integration procedure following chronic disease.
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Although corporate real estate organisations use partnering and alliances extensively, many alliances fail or fall short of expectations. Such shortfalls result from corporate…
Abstract
Although corporate real estate organisations use partnering and alliances extensively, many alliances fail or fall short of expectations. Such shortfalls result from corporate real estate’s traditional emphasis on making the deal rather than on managing it for the long term, the limited skills set that even experienced managers possess when it comes to true collaboration, and the sheer complexity of managing alliances. To improve partnering results, the author outlines a four point plan based on successful partnering methods used in large construction projects: (1) bring all the key players together specifically to address and manage communications issues, (2) clarify partnering goals by writing and signing a Goals Statement, (3) develop specific communications procedures and (4) build mutual understanding and trust with tools such as the Myers‐Briggs Type Indicator and collaborative communications skills.
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The purpose of this paper is to examine the effects of auditor specialization, at both the partner and office levels, on audit quality within a developed market (the USA).
Abstract
Purpose
The purpose of this paper is to examine the effects of auditor specialization, at both the partner and office levels, on audit quality within a developed market (the USA).
Design/methodology/approach
This study exploits the environment created when several large accounting firms purchased select Andersen offices following the firm's demise in 2002. OLS regressions were estimated from a sample of companies that assumingly followed their Andersen partner to the purchased accounting firm to examine the association between abnormal discretionary accruals and auditor specialization at both the office and partner levels.
Findings
The descriptive statistics and regression results show a significant negative relation between audit partner specialization and abnormal accruals. Furthermore, the results suggest that partner level specialization has a greater effect on audit quality than that of office level specialization.
Originality/value
This study contributes to the literature by examining the effects of auditor specialization at both the office and partner levels on audit quality within a developed market. The results of this study should be of interest to academics, investors, and regulators and help them in their assessments of auditor quality.
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In 2000, the concept of partnering was introduced as a pilot project in an in‐house contract for operation and maintenance of railway infrastructure. A facilitator introduced the…
Abstract
In 2000, the concept of partnering was introduced as a pilot project in an in‐house contract for operation and maintenance of railway infrastructure. A facilitator introduced the client, the Swedish National Rail Administration (Banverket), and the in‐house contractor, Banverket Produktion in partnering procedures before a contract was finalised. A contract with a target cost combined with incentives was negotiated. The partnering process was started by forming a team consisting of key personnel from the client and contractor. A charter containing mutual objectives was developed. Expected targets from the partnering process were achieved during 2001 and Banverket has decided to continue with the partnering process during the current year 2002 and expects to improve upon results to date. This paper presents the experiences from the implementation of partnering process to enhance the effectiveness of maintenance processes in order to enhance railway network efficiency in Sweden.
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Highlights the reasons for the move to HR partnering and the advantages it can bring.
Abstract
Purpose
Highlights the reasons for the move to HR partnering and the advantages it can bring.
Design/methodology/approach
Suggests three essentials of successful HR partnering – understanding, resources and credibility. Explores each in some depth, and illustrates them with cases based on the experience of European companies.
Findings
Advances the view that there is no one best way to implement partnering; the HR model and its pace of introduction should be tailored to the organization.
Practical implications
Offers practical advice and suggestions on judging readiness for partnering, and for putting the key requirements in place.
Originality/value
Helps readers to gauge their organizations’ readiness for partnering, and to avoid some of the pitfalls. Also proves valuable to organizations that have begun their partnering journey.
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Relationship marketing focuses on building strong relationships with individual customers. Its emergence in the 1980s was however not so much a discovery, but a rediscovery of a…
Abstract
Relationship marketing focuses on building strong relationships with individual customers. Its emergence in the 1980s was however not so much a discovery, but a rediscovery of a truth which formed the foundation of many businesses. Partnering, at its best, is a long term commitment between two or more organisations for the purpose of achieving specific business objectives by maximising the effectiveness of each participant’s resources. The relationship is based upon trust, dedication to common goals and understanding each other’s individual expectations and values. This seems to suggest many similarities between relationship marketing and partnering. It is, however, still unclear as to what these similarities are. The objectives of this paper are, firstly, to compare relationship marketing with the partnering concept in the construction industry and, secondly, draw lessons from partnering in construction for relationship marketing.
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Liz Price, Rosario Michel-Villarreal, Hanna Pimanava and Chang Ge
This chapter explores the key role of industry partners in the adoption of challenge-based learning (CBL) in higher education institutions (HEIs). Considering that one defining…
Abstract
This chapter explores the key role of industry partners in the adoption of challenge-based learning (CBL) in higher education institutions (HEIs). Considering that one defining feature of CBL is the use of real-world challenges situated within an authentic real-world context or scenario, partnerships that include students, academics, and industry partners are often established. These partnerships usually involve students, academics, and industry partners working together to define challenges, create and implement solutions, and provide feedback. Existing CBL literature has largely focused on the evaluation of challenges and benefits for students and academics, including disciplinary knowledge acquisition and the development of competencies and soft skills. Nevertheless, little attention has been paid to the expected input from industry partners, as well as their perceptions and benefits that they can gain from CBL partnerships. Thus, the focus of this chapter is on discussing industry partners' perceptions of the practical challenges, as well as potential opportunities that can translate into benefits, stemming from CBL partnerships. Based on empirical evidence, the chapter summarizes the current challenges of CBL within the context of HEIs. We discuss industry partners' perceptions of the practical challenges and the potential opportunities emerging from the CBL partnership, and whether these translate into benefits. We consider the practicalities of working across academia, industry, and government on the implementation of CBL, and the lessons for HEIs seeking to develop CBL activities to support innovation in their regions.
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