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Article
Publication date: 30 August 2021

Clive Roland Boddy, Ross Taplin, Benedict Sheehy and Brendon Murphy

Influential research has posited that empirical investigation provides no evidence for the existence of white-collar/successful psychopaths. The purpose of this current paper is…

Abstract

Purpose

Influential research has posited that empirical investigation provides no evidence for the existence of white-collar/successful psychopaths. The purpose of this current paper is to review evidence for their existence and report on new, primary research that examines ethical outcomes associated with their presence.

Design/methodology/approach

Leading psychopathy researchers called for research using samples of white-collar workers to explore workplace psychopathy. Therefore, the authors undertook a two-stage research process to examine this. Firstly, a structured literature review sought evidence for “corporate psychopaths”, “white-collar psychopaths” and “successful psychopaths” in existing literature. Secondly, original research was undertaken among 261 Australian workers to examine this further.

Findings

Findings indicate that white-collar psychopaths exist. Where they have been found not to exist, investigation reveals that the samples used were inadequate for the purpose of attempting to find them.

Practical implications

Although there is an inconsistent nomenclature, white-collar, industrial, successful, organisational, workplace or corporate psychopaths do exist and are found in white-collar workplaces.

Social implications

Their existence is important because findings indicate that they have a significant, ethically malign and long-lasting impact on employee well-being and organisational ethical outcomes.

Originality/value

To the best of the authors’ knowledge, this is perhaps the first paper to specifically examine the literature for evidence of whether white-collar psychopaths exist. To the best of the authors’ knowledge, this is also the first paper to determine that corporate psychopaths are linked with aggressive humour, gender discrimination, fake corporate social responsibility and reduced communications integration.

Details

Society and Business Review, vol. 17 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 5 September 2016

Clive Roland Boddy and Ross Taplin

The purpose of this paper is to investigate job satisfaction and workplace psychopathy.

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Abstract

Purpose

The purpose of this paper is to investigate job satisfaction and workplace psychopathy.

Design/methodology/approach

Job satisfaction has previously been seen as a function of various constructs. The authors take one step back from the literature to re-examine the relationship not just between job satisfaction, workplace conflict, organizational constraints, withdrawal from the workplace and perceived levels of corporate social responsibility, but also between all of these constructs and the presence of corporate psychopaths.

Findings

The authors find that there is a direct link between corporate psychopaths and job satisfaction. There are also indirect links through variables such as conflict, since corporate psychopaths influence conflict and other variables.

Originality/value

Importantly, the research establishes that psychopathy is the dominant predictor of job satisfaction.

Details

International Journal of Manpower, vol. 37 no. 6
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 27 June 2019

Yeut Hong Tham, Nigar Sultana, Harjinder Singh and Ross Taplin

The purpose of this paper is to assess whether multiple directorships have an influence on earnings management for Australian publicly listed firms. This paper attempts to…

Abstract

Purpose

The purpose of this paper is to assess whether multiple directorships have an influence on earnings management for Australian publicly listed firms. This paper attempts to determine whether boards with multiple directorships are effective monitors and are able to constrain earnings management activities.

Design/methodology/approach

The study adopts resource dependency theory on the relationship between multiple directorships and the extent of earnings management. Data analysis is based on publicly listed firms on Australian Stock Exchange utilising SIRCA database with a final pooled sample of 1,815 firm-year observations from 2008 to 2012.

Findings

Using different measures of multiple directorships, it is found that firms having board of directors with multiple directorships exhibit lower levels of earnings management. The results validate the applicability of resource dependency theory on the relationship between multiple directorships and the extent of earnings management suggesting that directors with multiple board seats by sharing experiences, skills, information and other resources limit the extent of earnings management by firms. Evidence also suggests that earnings management behaviour is more pronounced in larger firms compared to smaller firms and as predicted, industry audit specialists restrain earnings management activities.

Practical implications

This study introduces methodological enhancements to the literature as it measures the multiple directorships in a number of different ways. Firms may be encouraged to actively seek board members with diverse backgrounds, international exposure/experience and pertinent skill-sets with multiple board memberships. These benefits will assist firms to determine the optimal board composition that will enable it to function effectively.

Originality/value

Empirical studies on the association between multiple directorships and earnings management in Australia are scarce and this paper provides an update of the effect of multiple directorships on earnings quality in Australia.

Details

Asian Review of Accounting, vol. 27 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 24 August 2021

Michael Volgger, Claudia Cozzio and Ross Taplin

The effectiveness of a message to persuade tourists to consume healthier and more ecological food may be influenced by (1) the message content, (2) the message sender and (3) the…

Abstract

Purpose

The effectiveness of a message to persuade tourists to consume healthier and more ecological food may be influenced by (1) the message content, (2) the message sender and (3) the receiver of the message. This study analyses effective persuasion of tourists by simultaneously investigating how these three characteristics influence tourists' healthy and ecological food choices at hotel buffets.

Design/methodology/approach

A randomised 4 × 2 between-subject experimental design, replicated in two hotels, collected perceptions of 329 participants on four persuasive messages aimed at increasing food consumption in a realistic and natural setting at hotel buffets. The eight treatments included four persuasive messages (placebo appeal, health appeal, environmental appeal, local origin appeal), each with and without endorsement (i.e. with/without a specific sender).

Findings

Message content, in particular health and local provenance-related messages, and the characteristics of the receiver (tourists' attitudes and habits) influence food choices on holiday while the sender (endorsement) was found to be less influential. This implies that appropriate messages can persuade tourists to eat in a considerate manner from hotel buffets, especially for tourists with favourable attitudes and everyday behaviours.

Originality/value

This paper contributes to theory and practice in persuasive communication to encourage healthier and more ecological choices in hedonistic consumption. Specifically, this paper is the first to present an integrated empirical analysis on the simultaneous influence of (1) message content, (2) presence of an identifiable sender and (3) receiver characteristics, on healthy and ecological eating behaviour of tourists.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 34 no. 5
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 1 February 2003

Chyi Woan Tan, Ross Taplin, Phil Hancock and Greg Tower

Non‐response bias is rarely explored in business research utilising annual reports. Such studies may reach incorrect conclusions in instances where there are systematic…

Abstract

Non‐response bias is rarely explored in business research utilising annual reports. Such studies may reach incorrect conclusions in instances where there are systematic differences between companies who respond and those who do not. A global study into airline accounting practices by Tan, Tower, Hancock and Taplin (2002) enabled examination of this important research issue because a database provided an independent source of annual reports. The results indicate minimal response bias in a sample of annual reports obtained from a mail request. Publically listed airline companies that did not respond to a request for their annual report tended to use accounting methods that are considered least favourable by the industry. Therefore, caution needs to be exercised and the assumption that non‐respondents' accounting policy choices are aligned with those of respondents should be tested. Increased availability of annual reports on the internet also raises questions of possible database bias.

Details

Asian Review of Accounting, vol. 11 no. 2
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 1 January 2003

Endang Soewarso, Greg Tower, Phil Hancock and Ross Taplin

The study analyses de jure disclosure harmony between Australia and Singapore by examining selected disclosure requirements from the statutes, stock exchange listing rules and…

Abstract

The study analyses de jure disclosure harmony between Australia and Singapore by examining selected disclosure requirements from the statutes, stock exchange listing rules and five accounting standards. Empirical evidence as to Australian and Singaporean companies' de facto disclosure is provided. Two disclosure indices, specifically the no‐violation‐for‐non‐disclosure (NVND) index and the violation‐for‐non‐disclosure (VND), were used to assess the extent of company's disclosure of the selected requirements contained within their respective country's rules.

Details

Asian Review of Accounting, vol. 11 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 1 February 2000

Wee Lin Chong, Greg Tower and Ross Taplin

This paper examines accounting harmonisation and determinants explaining accounting measurement policy choice decisions by Asia‐Pacific listed manufacturing companies. Using…

Abstract

This paper examines accounting harmonisation and determinants explaining accounting measurement policy choice decisions by Asia‐Pacific listed manufacturing companies. Using Thomas' (1991) theoretical framework, four contingent variables (country of reporting, company size, profitability and debt leverage) are examined as possible determinants of firms' accounting choices concerning non‐current asset valuation measurement base, goodwill and depreciation. 130 listed manufacturing companies' annual reports were examined from Australia, Hong Kong, Indonesia, Malaysia, and Singapore. This study involves two phases. The first phase evaluates accounting harmonisation measurement indices in comparison with the extant literature. An important innovation is the operationalisation of Archer et. al. (1995) between‐country and within‐country C indices. Computed comparability indices indicated variations in the level of harmony across the five countries for all three accounting measurement practices. The second phase employed logistic regression to examine possible determinants of accounting policy choice decisions. Such a combined research approach should lead to a better understanding of de facto accounting harmonisation and practices.

Details

Asian Review of Accounting, vol. 8 no. 2
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 27 July 2012

Corina Joseph and Ross Taplin

The purpose of this paper is to explain the role of mimetic isomorphism in relation to reporting sustainability information on local authority websites.

1074

Abstract

Purpose

The purpose of this paper is to explain the role of mimetic isomorphism in relation to reporting sustainability information on local authority websites.

Design/methodology/approach

The paper adopts a case study approach using semi‐structured interviews of 16 Malaysian local councils.

Findings

The paper finds that 15 out of 16 of the interviewed councils mimicked the sustainability information on websites of other councils. Interviews revealed that they do so to copy ideas about sustainability activities implementation rather than reporting format. Councils imitate both Malaysian and international websites.

Practical implications

Websites play an important role in the improvement of sustainability development for learning, benchmarking and cost reduction. The pattern of copying websites suggests a hierarchical model where councils lower in the hierarchy copy councils at the next level in the hierarchy.

Originality/value

This paper adds to the limited literature on mimetic isomorphism of public sector website sustainability reporting in developing countries.

Details

Social Responsibility Journal, vol. 8 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 28 September 2012

Corina Joseph and Ross Taplin

The purpose of this paper is to investigate the influence of the international initiative (Agenda 21) on the level of sustainability disclosures by Malaysian local authority…

Abstract

Purpose

The purpose of this paper is to investigate the influence of the international initiative (Agenda 21) on the level of sustainability disclosures by Malaysian local authority websites.

Design/methodology/approach

The influence of the LA 21 program is considered using the institutional isomorphism and a mixed method research design.

Findings

Content analysis of website disclosures by 139 local authorities shows that it is the council's commitment to the LA 21 program by explicitly stating this commitment on their website that is linked to higher sustainability disclosures and not the council's actual involvement in the program. Interview findings provided evidence of both normative and mimetic isomorphism in relation to the LA 21 program. The paper identifies the multiple effect of isomorphism for the LA 21 program using both quantitative and qualitative research designs.

Practical implications

The LA 21 program is an example of an international commitment by many countries towards improving sustainability reporting. This paper shows how the decision by Malaysia to agree to this program has improved website sustainability reporting by Malaysian local authorities, starting from the LA 21 pilot project involving only a few authorities to involvement by all 145 authorities.

Originality/value

This adds to a growing body of literature in public sector disclosure and sustainable development by showcasing how an international initiative can impact sustainability reporting at the local level.

Details

Social Responsibility Journal, vol. 8 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 5 May 2015

Monir Zaman Mir, Bikram Chatterjee and Ross Taplin

– The purpose of this paper is to investigate the relationship between “political competition” and “environmental reporting” by New Zealand local governments.

Abstract

Purpose

The purpose of this paper is to investigate the relationship between “political competition” and “environmental reporting” by New Zealand local governments.

Design/methodology/approach

The research method includes a longitudinal analysis of environmental reporting by New Zealand local governments in their annual reports for the financial years 2005-2006 to 2009-2010. “Content analysis” was used to attach scores to the extent of environmental reporting. The “number of candidates divided by the number of available positions at the previous election” was used as the proxy for “political competition”.

Findings

The study reports a positive relationship between “political competition” and “environmental reporting” in 2007-2008. The number of local governments reporting voluntary environmental information increased in 2006-2007 and 2007-2008 compared to 2005-2006, followed by a reduction in such numbers following the 2007-2008 financial year. This trend in disclosure can be attributed to the local government elections in October 2007. This finding is consistent with the expectation of “agency theory” and provides insight into the pattern of perceived agency costs. The study also finds a dearth in reporting “monetary” and “bad” news.

Originality/value

The study contributes towards the previous literature on environmental reporting by concentrating on the public sector and New Zealand, together with investigating the relationship of such reporting with “political competition” through a longitudinal analysis. The theoretical contribution of this study is the adoption of “agency theory” in the context of public sector voluntary reporting and investigating the significance attached by agents to environmental reporting to minimise agency cost. The practical contribution of the study is in the area of future development of reporting standards in regards to environmental reporting.

Details

Asian Review of Accounting, vol. 23 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

1 – 10 of 42