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Article
Publication date: 2 November 2020

Marcus Doxey and Robert Ewing

Changes in external auditing over four decades motivates a historical investigation of how client employees' perceptions of auditors have changed across this period.

Abstract

Purpose

Changes in external auditing over four decades motivates a historical investigation of how client employees' perceptions of auditors have changed across this period.

Design/methodology/approach

This paper uses a longitudinal quasi-experiment to compare current client employees' perceptions of the auditor with results from 1972.

Findings

Changes in client employees' perceptions of the audit, its usefulness and of auditor-client conflict suggest increases in auditor independence. However, this paper also finds that despite decades of efforts to strengthen auditor independence and skepticism, the primary analogy client employees apply to the external auditor remains “consultant”.

Practical implications

The findings contribute to the discussion of whether regulatory and standard changes in the audit environment have changed aspects of client employees' perceptions of auditors.

Originality/value

The paper contributes by presenting a unique approach to partially replicating a historic study using a quasi-experimental research design.

Details

American Journal of Business, vol. 36 no. 2
Type: Research Article
ISSN: 1935-5181

Keywords

Content available
Book part
Publication date: 10 June 2009

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84855-739-0

Article
Publication date: 13 December 2021

Muhammad Ali

The purpose of this study is to bring to light the downside of the positive effects of corporate social responsibility (CSR) concerning employee work practices. The focus…

Abstract

Purpose

The purpose of this study is to bring to light the downside of the positive effects of corporate social responsibility (CSR) concerning employee work practices. The focus is on the aspects of excess work ethic (EWE) that are hypothesized as the result of increased organizational identification (OI) due to CSR engagement. This excessive involvement by employees in their work results in neglect of their personal lives.

Design/methodology/approach

The sample has been taken from employees of various organizational sectors in Pakistan. Structural equation modeling is used to analyze the hypothesized relationships among the variables in the conceptual framework.

Findings

The findings of the study reveal that CSR perception of employees negates the excessive work ethic but the introduction of a higher level of OI due to work meaningfulness indirectly positively affects EWE with pro-environmental orientation (PEO) as a moderator.

Originality/value

The relationship between CSR and variables such as work engagement has been explored in the recent literature but the heightened level of OI indulging the employees into overwork is rarely been explored. Also, the use of PEO as a mediator adds to the knowledge on the subject.

Article
Publication date: 1 October 1972

LORD ORR‐EWING, chairman of the Metrication Board, is tall and slim and walks with the effortlessly controlled quickness of an athlete. But this is not surprising, because…

Abstract

LORD ORR‐EWING, chairman of the Metrication Board, is tall and slim and walks with the effortlessly controlled quickness of an athlete. But this is not surprising, because he is an athlete, if only a part‐time one.

Details

Industrial Management, vol. 72 no. 10
Type: Research Article
ISSN: 0007-6929

Article
Publication date: 21 November 2008

G.E. Gorman

The purpose of this short paper is to focus on the parallel games of journal rankings and citation counts.

604

Abstract

Purpose

The purpose of this short paper is to focus on the parallel games of journal rankings and citation counts.

Design/methodology/approach

The paper analyses journal ranking and citation procedures.

Findings

Journal rankings can often reflect personal bias, and therefore can be flawed.

Originality/value

The paper highlights the differences in ranking journals and citations, globally.

Details

Online Information Review, vol. 32 no. 6
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 14 November 2017

Robert E. Kleine, Susan Schultz Kleine and Douglas R. Ewing

This paper aims to provide evidence that theory-based effects of role-identity cultivation stages on self-symbolizing consumption activities do exist.

Abstract

Purpose

This paper aims to provide evidence that theory-based effects of role-identity cultivation stages on self-symbolizing consumption activities do exist.

Design/methodology/approach

Specific focus is placed upon differing motives between rookie versus veteran role-identity actors and how these differences lead to symbolic self-completion and self-retention behaviors. Effects of these motives are examined in the context of college student identity transitions.

Findings

Evidence is found for a pattern, whereby role-identity rookies with fewer role-identity-related possessions are more likely to self-symbolize the role-identity outwardly than veteran consumers having more role-identity-related resources, such as possessions. Self-retention via possessions is also more evident with rookies making the transition from one role-identity to the next, replacement role-identity. Findings are replicated for both readily available and favorite possessions related to a role-identity.

Research limitations/implications

Future role-identity research in marketing may miss unique and important insights without accounting for role-identity cultivation stage.

Practical implications

Current evidence highlights the importance of identity cultivation stage, symbolic self-completion and self-retention as factors to consider in understanding market segments associated with respective role-identities.

Originality/value

Extant research does not yet account for how consumption activities serving both symbolic and functional purposes support role-identity transitions. This inquiry is directed at contributing to this need.

Details

European Journal of Marketing, vol. 51 no. 11/12
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 1 February 1991

Peter Hoare

The Librarians of Glasgow University since 1641 are identified, andtheir periods of office summarised and assessed as far as informationallows. The terms of appointment in…

Abstract

The Librarians of Glasgow University since 1641 are identified, and their periods of office summarised and assessed as far as information allows. The terms of appointment in early years and pattern of town and university alternating nominations are outlined, and the gradual development of the post into that of a professional librarian in the twentieth century is illustrated.

Details

Library Review, vol. 40 no. 2/3
Type: Research Article
ISSN: 0024-2535

Keywords

Book part
Publication date: 16 June 2017

William Riggs and Ruth L. Steiner

This chapter introduces how the built environment and walking are connected. It looks at the interrelationships within the built environment, and how those are changing…

Abstract

This chapter introduces how the built environment and walking are connected. It looks at the interrelationships within the built environment, and how those are changing given planning and policy efforts to facilitate increased walking for both leisure activity and commuting. Using a broad review and case-based approach, the chapter examines this epistemological development of walking and the built environment over time, reviews the connections, policies and design strategies and emerging issues. The chapter shows many cases of cities which are creating a more walkable environment. It also reveals that emerging issues related to technology and autonomous vehicles, vision zero and car-free cities, and increased regional policy may play a continued role in shaping the built environment for walking. This dialogue provides both a core underpinning and a future vision for how the built environment can continue to influence and respond to pedestrians in shaping a more walkable world.

Book part
Publication date: 26 August 2014

Raymond Henry and Lisa Bosman

This study analyzes the impact of different types of social capital (structural, relational, cognitive) from different sources (internal and external) generated in…

Abstract

Purpose

This study analyzes the impact of different types of social capital (structural, relational, cognitive) from different sources (internal and external) generated in electronic social networks on organizational performance.

Design/methodology/approach

We test our hypotheses using OLS regression analysis of data obtained from nonprofit organization (NPO) fundraising on a popular online social networking website.

Findings

The results provide insights into the multifaceted, complex nature of social capital in electronic environments. We find that electronic social capital does indeed impact organizational outcomes, but that these impacts vary depending on the type of social capital, the type of outcomes, and roles within the social network.

Originality/value

These results clearly indicate the need to further research exploring social capital, in all its forms, within increasingly popular online and electronic social networks. While specifically applicable to NPOs, the findings also provide important insights for a wide variety of organizations.

Details

Social Media in Strategic Management
Type: Book
ISBN: 978-1-78190-898-3

Keywords

Book part
Publication date: 1 January 2005

Frank Slesnick, James Payne and Robert J. Thornton

Over the past 15 years or so, a very large proportion of the forensic economics literature has been devoted to research concerning better ways of estimating damages in…

Abstract

Over the past 15 years or so, a very large proportion of the forensic economics literature has been devoted to research concerning better ways of estimating damages in cases involving personal injury and wrongful death (PI/WD). This is probably not surprising since the largest fraction of consulting income for forensic economists (at least those in the National Association of Forensic Economics, NAFE) comes from such cases.

Details

Developments in Litigation Economics
Type: Book
ISBN: 978-1-84950-385-3

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