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Book part
Publication date: 30 April 2024

John C. Pruit, Carol Rambo and Amanda G. Pruit

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings…

Abstract

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings. The authors rely on “strange accounting” to consider their experiences in the academy from various standpoints: before and after promotion, before and after leaving academia. While reflecting on our past experiences, we introduce the concept of “everyday precariousness” as a way of explaining the normalization of instability, insecurity, and negative affect that is part of everyday life for those with devalued statuses in academic settings and beyond. Everyday precariousness is an embodied experience for those in vulnerable positions. Normalized exposure to risks, such as discrimination, harassment, bullying, or structural instability, produces an undercurrent of threat that permeates academic culture. Our stories of everyday precariousness span race, ethnicity, class, academic roles, and gender boundaries (among many others). Analyzing these experiences furthers previous work on the uses of strange accounting as well as the dynamics of status silencing. In the final analysis, unresisted and unabated, everyday precariousness and status silencing can lead to institutional failure and resonance disasters.

Details

Symbolic Interaction and Inequality
Type: Book
ISBN: 978-1-83797-689-8

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Article
Publication date: 25 April 2024

Mohd Azril Rezza Mohd Razmin, Amri Mohamad and Maheran Zakaria

This study aims to investigate the factors that influence asset misappropriation fraud among police officers in the Internal Security and Public Order (Malay: Keselamatan Dalam

Abstract

Purpose

This study aims to investigate the factors that influence asset misappropriation fraud among police officers in the Internal Security and Public Order (Malay: Keselamatan Dalam Negeri dan Ketenteraman Awam [KDNKA]) Department, Royal Malaysian Police (RMP).

Design/methodology/approach

Primary data were collected from a questionnaire-based survey and the data were analysed using descriptive analysis, correlation analysis and multiregression.

Findings

The element of pressure was found to have a negative relationship with asset misappropriation fraud. This result shows the uniqueness of the KDNKA Department in the RMP. The other three elements are found to have a significant positive relationship with asset misappropriation fraud.

Practical implications

This study’s findings can aid academicians in gaining a better understanding of the literature surrounding fraud diamond theory and aid the policymakers in recognizing the signs and possibilities of asset misappropriation fraud in public agencies.

Originality/value

To the best of the authors’ knowledge, this is the first study that uses the KDNKA Department which is the second largest department in RMP as a population in fraud study.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

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Book part
Publication date: 6 May 2024

Mohsen Anwar Abdelghaffar Saleh, Dejun Wu and Azza Tawab Abdelrahman Sayed

This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the…

Abstract

This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the pre-whistleblowing policy period is 2014–2016 and the post-whistleblowing policy period is 2017–2019 with a total of 780 observations and the data are analyzed using ordinary least squares (OLS) regression analysis. Data are collected from annual reports, corporate governance reports, and companies’ website. The empirical analysis shows that whistleblowing policy coefficient is negative and significantly impacts EM in Egyptian firms. The result shows that when the firm adopts a whistleblowing policy, it led to decrease in EM. In addition, we provide strong and robust evidence by the difference-in-difference (DID) method to show that whistleblowing is significantly negatively associated with the extent of EM, which indicates that firms have an effective whistleblowing policy and can have several benefits. Firstly, it can help to identify and prevent illegal or unethical behavior within an organization, which can ultimately save the company from potential legal and reputational damage. Secondly, a whistleblowing policy can empower employees to speak up about any concerns they have, without fear of retaliation, which can help to create a more transparent and ethical work environment. Overall, an effective whistleblowing policy can contribute to the long-term success of a company and the broader economy. The findings of this chapter are relevant to policymakers, governments, management, employees, and shareholders to constraining EM in Egyptian firms.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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Article
Publication date: 12 June 2023

Geng Wang, Yangchun Xiong, Yang Cheng and Hugo K.S. Lam

This study aims to explore the spillover effects of supply chain corruption practices (SCCPs) on stock returns along the supply chain and within the industry. Specifically, it…

Abstract

Purpose

This study aims to explore the spillover effects of supply chain corruption practices (SCCPs) on stock returns along the supply chain and within the industry. Specifically, it investigates how SCCPs affect the stock returns of corrupt firms' bystander supply chain partners and industry peers, both of which are not involved in the SCCPs.

Design/methodology/approach

The authors employ the event study methodology to quantify SCCPs' spillover effects in terms of abnormal stock returns. The analysis is based on 117 SCCPs occurring in China between 2014 and 2021.

Findings

The event study results show that SCCPs have negative effects on the stock returns of corrupt firms' bystander supply chain partners. Such negative effects are more pronounced for bystander buyers than bystander suppliers. However, SCCPs do not have a significant impact on the stock returns of corrupt firms' industry peers. Additional analysis further suggests that SCCPs are more likely to affect the stock returns of domestic rather than overseas bystander supply chain partners.

Originality/value

This study is the first attempt to thoroughly examine the spillover effects of SCCPs along the supply chain and within the industry, advancing the understanding of the financial consequences of SCCPs and providing important implications for future research and practices related to supply chain corruption.

Details

International Journal of Operations & Production Management, vol. 44 no. 5
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 29 December 2023

Peter Bannister, Elena Alcalde Peñalver and Alexandra Santamaría Urbieta

This purpose of this paper is to report on the development of an evidence-informed framework created to facilitate the formulation of generative artificial intelligence (GenAI…

Abstract

Purpose

This purpose of this paper is to report on the development of an evidence-informed framework created to facilitate the formulation of generative artificial intelligence (GenAI) academic integrity policy responses for English medium instruction (EMI) higher education, responding to both the bespoke challenges for the sector and longstanding calls to define and disseminate quality implementation good practice.

Design/methodology/approach

A virtual nominal group technique engaged experts (n = 14) in idea generation, refinement and consensus building across asynchronous and synchronous stages. The resulting qualitative and quantitative data were analysed using thematic analysis and descriptive statistics, respectively.

Findings

The GenAI Academic Integrity Policy Development Blueprint for EMI Tertiary Education is not a definitive mandate but represents a roadmap of inquiry for reflective deliberation as institutions chart their own courses in this complex terrain.

Research limitations/implications

If repeated with varying expert panellists, findings may vary to a certain extent; thus, further research with a wider range of stakeholders may be necessary for additional validation.

Practical implications

While grounded within the theoretical underpinnings of the field, the tool holds practical utility for stakeholders to develop bespoke policies and critically re-examine existing frameworks.

Social implications

As texts produced by students using English as an additional language are at risk of being wrongly accused of GenAI-assisted plagiarism, owing to the limited efficacy of text classifiers such as Turnitin, the policy recommendations encapsulated in the blueprint aim to reduce potential bias and unfair treatment of students.

Originality/value

The novel blueprint represents a step towards bridging concerning gaps in policy responses worldwide and aims to spark discussion and further much-needed scholarly exploration to this end.

Article
Publication date: 7 June 2023

Seema Das and Sumi Jha

Despite the significance of a gender-diverse workforce, there is a lack of comprehensive review of gender diversity and women's career advancement literature. Moreover, past…

Abstract

Purpose

Despite the significance of a gender-diverse workforce, there is a lack of comprehensive review of gender diversity and women's career advancement literature. Moreover, past literature focuses on women-on-board and other subsets based on outcomes like firm financial and non-financial performance, corporate social performance and board interlocks. The purpose of this study is to examine the research on gender diversity and women's career advancement through an analysis of 143 articles published during past decade. Theoretical frameworks, contexts and constructs-based contribution to scholarship were reviewed. The authors attempt to highlight key theories, constructs and contexts and provide direction for future research.

Design/methodology/approach

A comprehensive systematic literature review of 143 articles spanning January 2008–March 2023 about gender diversity and women’s career advancement was conducted.

Findings

Majority of the past studies have focused on women on board and top management team, and most of them have been conducted in the context of the USA and China. There is no specific industry which has been covered extensively. Resource dependency, resource-based views and agency theories are the primary theoretical frameworks used in the past studies. Furthermore, these findings suggest the scope to further focus on women’s retention and career growth initiatives, especially at levels other than top levels, for a stronger leadership pipeline.

Originality/value

This study has been conducted with a focused analysis of the context, constructs and theoretical frameworks, enabling future researchers to decide how and where to focus, to now strengthen retention of women.

Details

International Journal of Ethics and Systems, vol. 40 no. 2
Type: Research Article
ISSN: 2514-9369

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Article
Publication date: 23 April 2024

Salvatore Cincimino, Salvatore Gnoffo, Fabio La Rosa and Sergio Paternostro

Scholarly interest in the business effects of organised crime (OC) has recently increased. This study aims to conduct a systematic literature review (SLR) on the conditions under…

Abstract

Purpose

Scholarly interest in the business effects of organised crime (OC) has recently increased. This study aims to conduct a systematic literature review (SLR) on the conditions under which OC could pose a threat to or take control of firms within a particular context.

Design/methodology/approach

We use narrative synthesis and thematic analysis, with a sample of 46 theoretical and empirical studies published over the past 30 years on the relationship between OC and firms within the disciplines of Business, Management and Accounting (BMA).

Findings

SLR and thematic analysis show that scholarly interest has focused on four key domains: OC as a firm, the impact of OC on firms, firms’ efforts to counter OC’s influence and governmental interventions. Using medical metaphors, we also develop a diagram depicting the interplay between OC and firms within the BMA literature.

Originality/value

This study contributes to the literature shaping an agenda to steer future research towards these four key themes. The effectiveness of anti-OC tools and measures depends on a thorough understanding of local norms, behaviours and business practices. In addition to measurement and methodological challenges, several grey areas remain, including the distinction between criminal enterprises and legitimate businesses. Ambiguities also surround the circumstances under which the OC preys upon firms or employs them to establish dominance over a territory.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1462-6004

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