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Open Access
Article
Publication date: 17 February 2022

Salem M. AL Fayi

The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how internal auditors’ competency and objectivity…

3841

Abstract

Purpose

The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how internal auditors’ competency and objectivity affect their resistance to pressure from host entities regarding their reports. Thus, the main objective of this study is to examine the influence of internal audit functions' (IAF) quality factors on chief audit executives' (CAEs) ability not to modify internal audit report.

Design/methodology/approach

This study uses data from the Global Internal Audit Common Body of Knowledge to investigate the relationship between IAF quality and auditor resistance to pressure related to changes in internal audit reports. IAF quality is calculated using a composite measure comprising four IAF quality components. Auditors' resistance is measured using the extent to which internal auditors experienced a situation wherein they were directed to modify a valid audit finding in a report.

Findings

The analyses provide evidence that CAEs experience, certification, training and objectivity were all significantly associated with resistance to pressure. In other words, a greater quality of IAF leads to a greater ability to resist pressure to change their reports.

Research limitations/implications

Despite the statistically significant results that confirm the impact of IAF competence and objectivity on the resistance of CAEs to pressure, some other factors should be considered simultaneously in future research. In addition, the study sample contains 2,193 CAEs from different regions, environments, sectors and business areas. Focussing on a particular environment, sector or organisation size may generate different results.

Practical implications

The following practical implications are proposed: First, internal audit regulators will find this study helpful in formulating strategies for creating balanced relationships between CAEs and other authorities and users. Second, CAEs can be encouraged to undergo constant training and complete professional development (as required by the Institute of Internal Auditors [IIA] standard). Finally, it would be interesting to apply this study to a particular environment, sector and size.

Originality/value

This study builds on the limited research that investigates the relationship between IAFs’ quality and the resistance of CAEs to pressure. It extends Calven’s (2021) study that investigates the impact of adherence to the IIA's Core Principles on the likelihood of IAFs modifying valid audit findings. This study examines the influence of IAF quality factors on CAEs' ability not to modify internal audit report.

Open Access
Article
Publication date: 2 March 2023

Teresa Almeida, Nelson Ramalho and Francisco Esteves

Follower's individual differences have been receiving increased attention in studying destructive leadership because followers may enable or disable it. One of these yet…

1292

Abstract

Purpose

Follower's individual differences have been receiving increased attention in studying destructive leadership because followers may enable or disable it. One of these yet under-researched features is the role of followers' leadership coproduction beliefs (a role construal) in explaining their resistance to destructive leaders. Departing from the proactive motivation theory, this paper explores the robustness of coproduction beliefs by testing its ability to predict followers' resistance to destructive leaders across four situations – abusive supervision, exploitative leadership, organization directed behaviors and laissez-faire.

Design/methodology/approach

With a sample of 359 participants that answered a scenario-based survey, the present study tests the relationship between coproduction beliefs and resistance behaviors in the four mentioned groups, while controlling for alternative explanations. A multigroup analysis was conducted with PLS-SEM.

Findings

Constructive resistance is always favored by coproduction beliefs independently of the leader's type of destructive behavior. Dysfunctional resistance, however, is sensitive to the leader's type of destructive behavior.

Originality/value

This paper extends knowledge on the role of coproduction beliefs as an individual-based resource against destructive leaders.

Details

Leadership & Organization Development Journal, vol. 44 no. 2
Type: Research Article
ISSN: 0143-7739

Keywords

Open Access
Article
Publication date: 5 June 2020

Krzysztof Jakub Stojek, Jan Felba, Johann Nicolics and Dominik Wołczyński

This paper aims to develop thermal analysis method of thermal joints characterization. The impact on convection on thermal resistance analysis with use thermography for…

Abstract

Purpose

This paper aims to develop thermal analysis method of thermal joints characterization. The impact on convection on thermal resistance analysis with use thermography for silver-based thermal joints were investigated for non-metallized and metalized semiconductor surfaces. Heat transfer efficiency depends on thermal conductivity; radiation was used to perform thermographic analysis; the convection is energy loss, so its removing might improve measurements accuracy.

Design/methodology/approach

Investigation of thermal joints analysis method was focused on determination of convection impact on thermal resistance thermographic analysis method. Measuring samples placed in vacuum chamber with lowered pressure requires transparent window for infrared radiation that is used for thermographic analysis. Impact of infrared window and convection on temperature measurements and thermal resistance were referred.

Findings

The results showed that the silicon window allowed to perform thermal analysis through, and the convection was heat transfer mode which create 15% energy loss.

Originality/value

It is possible to measure thermal resistance for silver-based thermal joints with convection eliminated to improve measurements accuracy.

Details

Soldering & Surface Mount Technology, vol. 32 no. 4
Type: Research Article
ISSN: 0954-0911

Keywords

Open Access
Article
Publication date: 8 February 2023

Anna Schreuer, Annina Elisa Thaller and Alfred Posch

This paper aims to explore the manoeuvring room of higher education institutions to take action to reduce emissions from academic flying. In particular, this study investigates…

1283

Abstract

Purpose

This paper aims to explore the manoeuvring room of higher education institutions to take action to reduce emissions from academic flying. In particular, this study investigates how university staff and central actors in university management evaluate potential measures in this area.

Design/methodology/approach

The authors applied a single case study design encompassing an online survey directed at staff (N = 338) and 11 semi-structured interviews with key actors from management at an Austrian university. The authors used descriptive statistics and qualitative content analysis to examine the data.

Findings

This study found considerable support among university staff in principle for implementing measures to reduce academic flying, but also serious concerns about the fairness and viability of some restrictive measures, especially disincentives and caps on flying. However, bans on short-haul flights were largely supported. Actors from university management saw their manoeuvring room limited by the potential resistance and non-compliance of staff, as well as by framework conditions external to the university.

Practical implications

Dedicated leadership is needed to facilitate broad commitment within the university and to avoid shifting the responsibility between different governance levels. Restrictive measures to reduce academic air travel will be more readily accepted if perceived as fair and viable.

Originality/value

Although several papers have addressed the behavioural and institutional factors that sustain extensive flying in academia, to the best of the authors’ knowledge, this is one of the first contributions to investigate the potentials and challenges of introducing measures to reduce air travel in higher education institutions.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 28 January 2022

Kiranmai Uppuluri and Dorota Szwagierczak

The purpose of this work was to characterize NiMn2O4 spinel-based thermistor powder, to use it in screen printing technology to fabricate temperature sensors, to study their…

1036

Abstract

Purpose

The purpose of this work was to characterize NiMn2O4 spinel-based thermistor powder, to use it in screen printing technology to fabricate temperature sensors, to study their performance for different sintering temperatures of thermistor layer, with and without insulative cover, as well as to investigate stability of the fabricated thermistors and their applicability in water quality monitoring.

Design/methodology/approach

After the characterization of starting NiMn2O4 spinel-based thermistor powder, it was converted to thick film paste which was screen printed on alumina substrate. Thermistor layers were sintered at four different sintering temperatures: 980°C, 1050°C, 1150°C and 1290°C. An interdigitated pattern of Ag-Pd conductive layer was used to reduce the resistance. Temperature-resistance characteristics were investigated in air and water, with and without insulative cover atop the thermistor layer. Stability of the fabricated thermistors after aging at 120°C for 300 h was also examined.

Findings

Thick film NiMn2O4 spinel thermistors, prepared by screen printing and sintering in the temperature range 980°C–1290°C, exhibited good negative temperature coefficient (NTC) characteristics in the temperature range −30°C to 145°C, including high temperature coefficient of resistance, good stability and applicability in water.

Originality/value

This study explores the range of sintering temperature that can be applied for NiMn2O4 thermistor thick films without compromising on the temperature sensing performance in air and water, as well as stability of the thermistors after aging at elevated temperatures.

Details

Sensor Review, vol. 42 no. 2
Type: Research Article
ISSN: 0260-2288

Keywords

Open Access
Article
Publication date: 21 April 2022

Myeongjin Kim and Joo Hyun Moon

This study aims to introduce a deep neural network (DNN) to estimate the effective thermal conductivity of the flat heat pipe with spreading thermal resistance.

1626

Abstract

Purpose

This study aims to introduce a deep neural network (DNN) to estimate the effective thermal conductivity of the flat heat pipe with spreading thermal resistance.

Design/methodology/approach

A total of 2,160 computational fluid dynamics simulation cases over up to 2,000 W/mK are conducted to regress big data and predict a wider range of effective thermal conductivity up to 10,000 W/mK. The deep neural networking is trained with reinforcement learning from 10–12 steps minimizing errors in each step. Another 8,640 CFD cases are used to validate.

Findings

Experimental, simulational and theoretical approaches are used to validate the DNN estimation for the same independent variables. The results from the two approaches show a good agreement with each other. In addition, the DNN method required less time when compared to the CFD.

Originality/value

The DNN method opens a new way to secure data while predicting in a wide range without experiments or simulations. If these technologies can be applied to thermal and materials engineering, they will be the key to solve thermal obstacles that many longing to overcome.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 33 no. 2
Type: Research Article
ISSN: 0961-5539

Keywords

Open Access
Article
Publication date: 18 September 2023

Fabio Monteduro, Giuseppe D'Onza and Riccardo Mussari

Corruption is a major social problem, and scholars have devoted considerable attention to this phenomenon. However, less attention has been paid to how corruption spreads among…

Abstract

Purpose

Corruption is a major social problem, and scholars have devoted considerable attention to this phenomenon. However, less attention has been paid to how corruption spreads among organizations and what factors can make its spread more likely. This study aims to fill the gap by modelling corruption as an interorganizational contagion.

Design/methodology/approach

The authors used social contagion theory to model corruption as an interorganizational contagion, influenced by the susceptibility of organizations and the strength of contagion sources. The study analysed 736 medium and large Italian municipalities over a five-year period, with 3,146 observations (excluding missing data). The authors conducted a longitudinal analysis using panel logistic regression techniques and performed robustness and endogeneity checks through a dynamic panel data model.

Findings

The authors found that municipalities with a higher percentage of corrupt neighbouring municipalities were more likely to experience corruption. The probability of experiencing corruption was also significantly higher for municipalities with weaker organizational resistance to corruption contagion.

Originality/value

Previous studies have not clearly explained the organizational mechanisms behind the spread of corruption at the interorganizational level. The study suggests that corruption contagion at the municipal level occurs via reduced uncertainty in decision-makers and is influenced by the prevalence of corruption locally. The spread can be driven by conscious or unconscious mechanisms. This study challenges the idea that corruption contagion is immediate and inevitable. Organizational resistance to corruption can affect the risk of contagion, highlighting the importance of anti-corruption controls and ethical systems in preventing it.

Details

International Journal of Public Sector Management, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 16 July 2020

Tomasz Matusiak, Arkadiusz Dabrowski and Leszek Golonka

The purpose of this paper is to present the properties of thick-film resistors made of novel pastes prepared from glass and graphite.

1241

Abstract

Purpose

The purpose of this paper is to present the properties of thick-film resistors made of novel pastes prepared from glass and graphite.

Design/methodology/approach

Graphite-based resistors were made of thick-film pastes with different graphite-to-glass mass fraction were prepared and examined. Sheet resistance, temperature coefficient of resistance, impact of humidity and short-term overload were investigated. The properties of the layers fired in atmospheres of air at 550°C and nitrogen at 875°C were compared.

Findings

Graphite-based resistors with various graphite-to-glass ratios made possible to obtain a wide range of sheet resistance from single O/square to few kO/square. These values were dependent on firing atmosphere, paste composition and the number of screen-printed layers. The samples made of paste with 1:1 graphite-to-glass ratio exhibited the temperature coefficient of resistance of about −1,000 ppm/°C, almost independently on the firing atmosphere and presence of a top coating. The resistors fired in the air after coating with overglaze, exhibited significantly lower sheet resistance, reduced impact of humidity and improved power capabilities.

Originality/value

In this paper, graphite-based resistors for applications in typical high-temperature cermet thick-film circuits were presented, whereas typical graphite-based resistors were fabricated in polymer thick-film technology. Owing to very low cost of the graphite, the material is suitable for low-power passive circuits, where components are not subjected into high temperature, above the typical temperature of operation of standard electronic components.

Details

Circuit World, vol. 47 no. 2
Type: Research Article
ISSN: 0305-6120

Keywords

Open Access
Article
Publication date: 12 July 2021

Xusen Cheng, Ying Bao, Alex Zarifis, Wankun Gong and Jian Mou

Artificial intelligence (AI)-based chatbots have brought unprecedented business potential. This study aims to explore consumers' trust and response to a text-based chatbot in…

14430

Abstract

Purpose

Artificial intelligence (AI)-based chatbots have brought unprecedented business potential. This study aims to explore consumers' trust and response to a text-based chatbot in e-commerce, involving the moderating effects of task complexity and chatbot identity disclosure.

Design/methodology/approach

A survey method with 299 useable responses was conducted in this research. This study adopted the ordinary least squares regression to test the hypotheses.

Findings

First, the consumers' perception of both the empathy and friendliness of the chatbot positively impacts their trust in it. Second, task complexity negatively moderates the relationship between friendliness and consumers' trust. Third, disclosure of the text-based chatbot negatively moderates the relationship between empathy and consumers' trust, while it positively moderates the relationship between friendliness and consumers' trust. Fourth, consumers' trust in the chatbot increases their reliance on the chatbot and decreases their resistance to the chatbot in future interactions.

Research limitations/implications

Adopting the stimulus–organism–response (SOR) framework, this study provides important insights on consumers' perception and response to the text-based chatbot. The findings of this research also make suggestions that can increase consumers' positive responses to text-based chatbots.

Originality/value

Extant studies have investigated the effects of automated bots' attributes on consumers' perceptions. However, the boundary conditions of these effects are largely ignored. This research is one of the first attempts to provide a deep understanding of consumers' responses to a chatbot.

Details

Internet Research, vol. 32 no. 2
Type: Research Article
ISSN: 1066-2243

Keywords

Open Access
Article
Publication date: 14 July 2023

David S. Bedford, Markus Granlund and Kari Lukka

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of…

Abstract

Purpose

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

Design/methodology/approach

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

Findings

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Originality/value

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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