Search results

The purpose of the study is to examine how awareness of the prior year fraud detection testing strategy impacts auditor judgments at differing levels of engagement risk.

A 2 × 2 between-subject experiment was conducted using 64 practicing auditors as participants. The independent variables are manipulated at two levels – awareness of prior-year testing strategy (aware versus unaware) and engagement risk (high versus low). The dependent measures are identified risk factors, targeted areas of auditors’ risk assessments, proposed audit procedures and the desire to consult with a forensic specialist.

Although continuing auditors anchor on prior-year audit strategies, new auditors (who are unaware of prior-year testing strategies) focus on generally known high-risk areas and firm standard procedures while planning the audit.

This paper contributes to the ongoing debate regarding how auditor tenure impacts auditors’ decision-making at a time when the profession and US regulators are focused on enhancing audit quality. The findings further suggest that auditors should take steps to enhance their judgments and avoid potential biases, particularly when planning continuing engagements.

Although the extant literature document anchoring by continuing auditors, this paper is the first to examine successor auditors’ fraud testing strategies. The findings suggest auditors on high-risk engagements who are unaware of the prior-year testing strategy may process information at a deeper level, as they are more likely to seek consultation with a forensic specialist rather than relying on simple heuristics.

How top management teams (TMTs) adapt and change to create and sustain competitive advantage is a fundamental challenge for human resource management studies. This paper examines the effects of TMT composition (human capital) and managerial ties (social capital) as factors that interactively explain managerial adaptive capability and organizational performance.

A unique survey dataset, derived through privileged access to organizational CEOs and CFOs of 101 Chinese organizations, was used to investigate a path between TMT functional diversity and organizational performance through adaptive managerial capability. Data were analysed using hierarchical multiple regression and Hayes (2012) PROCESS macro for SPSS.

Unexpectedly, the results show that functional diversity has no direct positive effect on firm performance; however when functionally-diverse TMTs are embedded in external networks, there is a significant positive impact on managerial adaptive capability and, through this, competitive advantage.

By identifying TMT functional diversity as an important driver of adaptive managerial capability, contingent on managerial ties, this study addresses a significant research gap pertaining to how TMT characteristics potentially contribute to the development of a core organizational capability.

The authors’ results highlight the importance of ensuring that recruitment into TMTs considers the complementarity of member functional background; however, benefit is only achieved when TMT members establish external ties with other organizations.

The authors’ findings provide evidence of the interactive effect of human and social capital on adaptive capability development and, through this, organizational performance.

There is a long line of human resource management and employee relations research that points to the important function that line managers play within organisations. The purpose of this paper is to focus on the level of line manager closest to the employees, the front-line manager (FLM), to understand the role they play in informal voice pathways.

The research project from which these data are drawn is of mixed method design in a multi-site case study organisation. The organisation is a quasi-military, public sector organisation with around 2,000 front-line employees. While this paper focuses primarily on one aspect of data collection, survey results are provided to allow a deeper contextual understanding while the qualitative data progresses the theoretical contribution.

The findings suggest that the FLMs play an important role in informal voice, however, the context of a strong and militant union means that the power dimension is different from previous studies into informal voice that have been conducted in the poorly unionised hospitality sector. In this context, informal voice with the FLM becomes just one pathway for employees to take when raising issues.

The single case study used is an exceptional case, therefore, has limited generalisability, nevertheless it does provide the opportunity to progress the theoretical understanding of voice pathways.

This paper has originality in that the research focus is the role of FLMs in informal voice in an organisation that is strongly unionised and militant. It provides a conceptual development of employee voice pathways that can be further developed and tested in the future.

Critical drug studies have developed a significant body of work that illuminates understanding of gender and drug use as well as drug pleasures. However, framing the study of women and their drug pleasures through critical drug studies presents potential limitations. The posthuman turn de-emphasises the primary goal of drug use: a particular subjective experience. Both the language and theoretical frameworks of new materialism potentially distance researchers, as interlocutors, from engaging the human experience of drug pleasures, rendering drug use abstract and unknowable.

In a historical context in which women’s intoxication has invoked shaming and criminalisation, control of their bodies, and silencing of dissent, scholarly activism by and inclusion of women who use drugs should be foundational to critical drug studies. Autoethnography offers a modality by which personal narrative becomes a convention of academic writing. It also presents a way of performing the self critically and authentically within conceptual frameworks that explore the complex, intersectional politics of women’s drug use, ways that are representationally missing in the scholarship. An ethics of care as part of one’s practice of the self proposes a radically different way of framing drug use. The recognition and normalisation of drug pleasures as the complicated, emergent, expressions of ethical self-care that they are for women (and all people who use drugs) promises fertile ground for future scholarly exploration. Research based in the lived experience of women who use drugs will help establish languages that resituate drug use in the phenomenology of their experience.

Despite their responsibility for mitigating the influence of commercial culture on children, parents' views of fun food marketing aimed at children remain largely unexplored. This article aims to probe parents' views of supermarket fun foods and the packaging used to promote them to children.

In total 60 in‐depth interviews were conducted with parents from different educational backgrounds, living in three different Canadian cities. Interview responses were analyzed and coded thematically using an iterative process in keeping with grounded theory.

Parents generally discussed the promotion of supermarket fun foods to children as either an issue of the nutritional quality of foods promoted to children and/or in light of the communication quality of marketing aimed at children. Parents were also divided along education lines: parents with higher educational backgrounds were more likely to oppose fun foods and praise more pastoral ideals food production and consumption, while those with less education more often praised fun foods.

These findings cannot be generalized to other parents or parents in other countries. The findings, however, suggest that a more nuanced consideration of differences within and across parents' views is warranted in debates about responsible marketing to children.

This article provides a qualitatively rich snapshot of the views of 60 Canadian parents regarding child‐targeted food marketing, and raises important questions about how to incorporate parents' views into discussions about responsible marketing, rather than presuming they are all of one mindset.

The purpose of this study was to explore the role social entrepreneurship has played in post conflict recovery in Gulu district in northern Uganda.

An exploratory and qualitative research design was used to examine the role of social entrepreneurship in post conflict recovery in the Gulu community located in Uganda. A sample of five social entrepreneurs and 15 beneficiaries were interviewed.

The findings revealed that there is an association between active social entrepreneurship and post conflict recovery. Social entrepreneurship was found to create opportunity recognition, networking and innovation at both an individual and societal level.

The generalization of the findings was limited by sample and method. A cross-sectional design that was used does not allow for a long-term impact study and limited empirical published research done.

This in-depth richness provides a clearer appreciation of the role social entrepreneurs’ play in post conflict recovery.

The January 1987 issue of Access, a quarterly update from R.R. Bowker Company, contains a brief article entitled “Ulrich's: A Prime Source in Any Format.” This short piece tells us that 1987 marked the silver anniversary of the founding of Ulrich's International Periodicals Directory and that we have good reason to celebrate. The reason is that Ulrich's, and its sister publications, Irregular Serials and Annuals and Bowker's Serials Database Update, are now available on CD‐ROM and known as Ulrich's Plus. The article states that “this electronic disc format offers high speed access, multiple search points and ease of use.” The article also informs us that data for Ulrich's are continuously revised and updated by no less than thirteen editors who have multilingual skills and whose combined efforts provide indepth profiles of seventy thousand serials and thirty‐five thousand irregulars published worldwide, that there are updates for more than sixty‐five thousand entries, and that there is a “descriptive analysis of the content and point of view of each publication.” And, finally, that all periodicals are subject indexed.