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Article
Publication date: 27 August 2024

Rabih Nehme, ALCheikh Edmond Kozah and Sandra Khalil

This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore…

Abstract

Purpose

This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore changes in DAB among experienced/inexperienced auditors as well as differences between male/female auditors while facing time budget and time deadline pressures.

Design/methodology/approach

This study uses surveys administered to a group of junior auditors joining a Big 4 firm in the UK and compares the results to surveys completed by the same group of auditors after three years of experience. The survey assesses participant’s perception of DAB in the presence of time budget and time deadline.

Findings

The results of this paper show that experienced auditors have more tolerant views of DAB then inexperienced auditors. In terms of gender, inexperienced male auditors are more accepting of DAB when compared to their inexperienced female counterparts. Female auditors surveyed in both time periods seem to be unfavorable of DAB.

Originality/value

The uniqueness of this study derives from the fact that it explores the same group of auditors and assesses variances in their perception of DAB in two different periods over a passage of three years during which inexperienced auditors become experienced.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 15 April 2024

Nadia Jimenez, Sonia San Martin and Paula Rodríguez-Torrico

This study aims to focus on how smartphone addiction impacts young consumer behavior related to mobile technology (i.e. the compulsive app downloading tendency). After a thorough…

Abstract

Purpose

This study aims to focus on how smartphone addiction impacts young consumer behavior related to mobile technology (i.e. the compulsive app downloading tendency). After a thorough literature review and following the risk and protective factors framework, this study explores factors that could mitigate its effects (resilience, family harmony, perceived social support and social capital).

Design/methodology/approach

The study used the covariance-based structural equation modeling approach to analyze data collected from 275 Generation Z (Gen Z) smartphone users in Spain.

Findings

Results suggest that resilience is a critical factor in preventing smartphone addiction, and smartphone addiction boosts the compulsive app downloading tendency, a relevant downside for younger Gen Z consumers.

Originality/value

Through the lens of the risk and protective factors framework, this study focuses on protective factors to prevent smartphone addiction and its negative side effects on app consumption. It also offers evidence of younger consumers’ vulnerability to smartphone addiction, not because of the device itself but because of app-consumption-related behaviors.

Details

Young Consumers, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 8 April 2024

Cosmas Gatot Haryono and Louisa Christine Hartanto

This paper aims to explore how Indonesian males who are entrepreneurs in make-up artists navigate their businesses in a society that relies on hegemonic masculinity. This goal is…

Abstract

Purpose

This paper aims to explore how Indonesian males who are entrepreneurs in make-up artists navigate their businesses in a society that relies on hegemonic masculinity. This goal is reached by concentrating on male make-up artist entrepreneurs in five Indonesian provinces and investigating how they actively rewrite their gender and inherent vocations by societal norms.

Design/methodology/approach

This paper adopts a qualitative phenomenological approach with methods. In-depth interviews and observations were conducted with 28 informants in five provinces of Indonesia.

Findings

These findings show that, aside from self-concept, family support is the most crucial determining factor that pushes men make-up artists to become businesses in the face of so many rejections. Persistence in battling for their fate is also critical in efforts to erase themselves, who are constantly subjected to hegemonic masculinity. Aside from that, it appears that the government's role in attempts to promote gender equality in all fields of business in Indonesia remains limited.

Originality/value

This paper contributes to the gender and entrepreneurship literature by providing a broader exploration of male entrepreneurs working in the field of female make-up artists in a society that still adheres to hegemonic masculinity.

Details

International Journal of Gender and Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-6266

Keywords

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