Search results

This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no prior research has examined the drivers for using one.

Financial and non-financial data were collected from the annual reports of 332 UK non-financial companies listed on the London Stock Exchange (LSE) Main Market. Univariate tests and multivariate logistic regression tests were used to test the research hypotheses. A theoretical framework based on both agency theory and transaction cost economics (TCE) theory was used to explain the economic factors affecting the use of an IAF.

The study provides evidence that firm size, level of internal risks, agency problem between owners and managers and existence of an effective audit committee are associated with the existence of an IAF. Thus, the need to have strong internal control and risk management systems and to reduce both internal and external agency costs drives companies to have an IAF. These results suggest the importance of IAF as an internal corporate governance tool and the effectiveness of UK governance regulations in monitoring the effectiveness of internal control systems.

Given the importance of the IAF’s corporate governance role, the study provides some policy implications. Regulators should pay more attention to the issue of maintaining an IAF, especially by large companies, the relationship between the IAF and other governance parties, especially the audit committee, and the disclosure of more relevant information about the IAF’s characteristics and practices.

This is the first study to examine the factors affecting the existence of the IAF within the UK’s distinctive regulatory approach of “comply or disclose reasons”. Furthermore, it provides a theoretical framework that explains how both the agency theory and TCE theory can interpret the adoption of internal audit.

The authors systematically review empirical dyadic service encounter research published in top-tier journals between 1972 and 2022.

The authors employed bibliometric techniques, co-citation analysis and bibliographic coupling analysis to map schools of thought and research frontiers within the dyadic service encounter literature. In total, the authors analyzed 155 articles. To ensure inclusion of high-quality research, the authors screened articles from 139 journals with “4” or “4*” ratings on the 2021 Chartered Association of Business Schools (ABS) journal list, in addition to articles published in three service sector-specific journals: Journal of Service Management, Journal of Services Marketing and Journal of Service Theory and Practice.

The authors' co-citation analysis identified four distinct clusters within the dyadic service encounter literature: (1) shaping and explaining service encounters; (2) emotions in service work; (3) modeling, manipulating and measuring encounter service quality and (4) emotional labor and regulation in dyadic service encounters. Furthermore, the authors' bibliographic coupling analysis generated three research clusters: (1) service encounter characteristics; (2) emotions and emotional labor and (3) service encounter interaction content.

The authors' comprehensive review synthesizes knowledge, summarizing similarities among research clusters within the service encounter realm. Noteworthy are research clusters that clarify the emotion-based underpinnings and reciprocal nature of behaviors and emotions within dyadic encounters. By conducting complementary bibliometric analyses, the authors trace the evolution of the service encounter literature, providing an overview of the present state of dyadic service encounter research. These analyses offer valuable insights into the current landscape of the field, identifying future dyadic service encounter research opportunities.

Mainstream pornography is popular, freely accessible, and infused with themes of male dominance, aggression, and female subservience. Through depicting sex in these ways, mainstream pornography has the potential to influence the further development of harmful sexual scripts that condone or endorse violence against women and girls. These concerns warrant the adoption of a harms-based perspective in critical examinations of pornography's influence on sexual experiences. This chapter reports on findings from interviews with 24 heterosexual emerging adults living in Aotearoa/New Zealand about how pornography has impacted their lives. Despite a shared awareness among participants of mainstream pornography's misogynistic tendencies, and the potential for harm from those displays, men's and women's experiences were profoundly gendered. Men's reported experiences were often associated with concerns about their own sexual behaviors, performances, and/or abilities. Conversely, women's experiences were often shaped by how pornography had affected the way that men related to them sexually. Their experiences included instances of sexual coercion and assault which were not reported by the men. These findings signal the need for a gendered lens, situated within a broader harms-based perspective, in examinations of pornography's influence.

The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.

The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.

The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.

The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.

Social relationships play an important role in organizational entrepreneurship. They are crucial to entrepreneurs’ decisions because, despite the bleeding-edge technological advancements observed nowadays, entrepreneurs as human beings will always strive to be social. During the COVID-19 pandemic many companies moved activities into the virtual world and as a result offline Social relationships became rarer, but as it turns out, even more valuable, likewise, the inter-organizational cooperation enabling many companies to survive.

This chapter aims to develop knowledge about entrepreneurs’ SR and their links with inter-organizational cooperation. The results of an integrative systematic literature review show that the concept of Social relationships, although often investigated, lacks a clear definition, conceptualization, and operationalization. This chapter revealed a great diversity of definitions for Social relationships, including different scopes of meaning and levels of analysis. The authors identify 10 building blocks and nine sources of entrepreneurs’ Social relationships. The authors offer an original typology of Social relationships using 12 criteria. Interestingly, with regard to building blocks, besides those frequently considered such as trust, reciprocity and commitment, the authors also point to others more rarely and narrowly discussed, such as gratitude, satisfaction and affection. Similarly, the authors discuss the varied scope of sources, including workplace, family/friendship, past relationships, and ethnic or religious bonds. The findings of this study point to a variety of links between Social relationships and inter-organizational cooperation, including their positive and negative influences on one another. These links appear to be extremely dynamic, bi-directional and highly complex.