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Book part
Publication date: 14 December 2023

Leslie S. Stratton

Relationships have changed dramatically in the last 50 years. Fewer couples are marrying, more are cohabiting. Reasons for this shift include more attractive labor market…

Abstract

Relationships have changed dramatically in the last 50 years. Fewer couples are marrying, more are cohabiting. Reasons for this shift include more attractive labor market opportunities for women and changing social norms, but the shift may have consequences of its own. A number of models predict that those cohabiting will specialize less than those marrying. Panel data on time use – particularly housework time – as well as on the degree of specialization in more narrowly defined household tasks from the 2001–2019 waves of the Household, Income and Labour Dynamics in Australia survey are used to test this prediction.

The time use data for men provides only limited supporting evidence for specialization. The results for women are much stronger. Women who marry without first cohabiting increase their reported housework time more than those who enter cohabitations (by 3.7 hours versus 1.2 hours). The latter generally make up a third of the difference if they do marry. Expanding the analysis to other uses of time yields some further evidence of specialization.

Survey responses on the degree of specialization are more informative. The raw data show substantial intrahousehold specialization and further analysis reveals that on average married couples specialize more than cohabiting couples. Adding couple-specific fixed effects reveals that specialization increases when cohabiting couples marry. Interestingly, there does not appear to be a substantial tradeoff between tasks; partners who report specializing more on one task are more likely to report specializing on other tasks as well. Given the important roles couples have in family formation and the labor market, it is important to understand this intrahousehold behavior.

Details

Time Use in Economics
Type: Book
ISBN: 978-1-83753-604-7

Keywords

Article
Publication date: 17 July 2023

Yosra Mnif and Marwa Tahri

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.

Abstract

Purpose

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.

Design/methodology/approach

This study uses a multivariate regression analysis based on hand-collected data consisting of 180 observations from Australian domestic banks between 2010 and 2018.

Findings

The primary results of the empirical analysis indicate that audit partner industry specialization is negatively associated with the level of tax avoidance in Australian banks. Regarding the audit committee, the proportion of industry specialists among audit committee members reduces the magnitude of tax avoidance. These results are robust, as they hold the same for alternative measures of tax avoidance and industry specialization of audit partner and audit committee members. Results from supplementary analysis reveal that the interactive effect of both audit firm and audit partner industry specialization strengthens the auditors’ effectiveness in reducing the level of tax avoidance.

Practical implications

As this study highlights the importance of the industry specialization in decreasing tax avoidance, it can be beneficial for policymakers to assess the impact of good governance on the level of tax avoidance in the banking industry.

Originality/value

Even though the existing studies examine the link between the governance actors’ industry specialization and tax avoidance in nonfinancial firms, this paper explores the banking industry that differs from nonfinancial firms in among others; accounting and fiscal regulations. This study further provides unique evidence indicating that industry specialization of the audit partner constitutes a significant determinant of minimizing the bank’s level of tax avoidance.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 29 November 2022

Xiaofang Jia and Xingan Wang

This study intends to explore the relationship between digital finance and the vertical specialization of firms. The following questions are discussed: (1) As a representative new…

Abstract

Purpose

This study intends to explore the relationship between digital finance and the vertical specialization of firms. The following questions are discussed: (1) As a representative new financial development model, what is the role of digital finance in the vertical specialization of firms? (2) If digital finance improves the level of vertical specialization of firms, what is the mechanism behind such improvement? (3) How does digital finance impact the vertical specialization of firms in different regions, industries, and firms?

Design/methodology/approach

A two-way fixed-effect model of panel data is proposed to verify the relationship between digital finance and the vertical specialization of firms. This model is constructed by matching the city-level data of digital finance with the data of China's A-share listed companies from 2011 to 2018. Meanwhile, the instrumental variable (IV) method and difference-in-difference (DID) method are adopted to deal with the endogeneity problem of the model.

Findings

The authors' study finds that digital finance has significantly improved the level of vertical specialization of firms. The result is robust under the endogeneity consideration and a series of robustness tests. After the dimensionality of the index is reduced, the depth of digital finance usage is more conducive to the improvement of the vertical specialization of firms compared with the width of digital finance coverage and the level of financial digitization. Digital finance mainly improves the level of vertical specialization of firms by reducing transaction costs and increasing the market thickness of the intermediate products. Moreover, digital finance has certain heterogeneity in promoting the vertical specialization of firms, an effect that is more significant in the eastern region, manufacturing industry and state-owned enterprises (SOEs).

Research limitations/implications

The first limitation is the mechanism test. This research only analyzes the mechanism from transaction cost and the market thickness of the intermediate products. With the rapid development of information technology, digital finance will be further integrated into people's production and life. There will then be more mechanisms that should be explored between digital finance and the vertical specialization of firms. Another limitation is the data sample of this paper. The conclusions of this research are based only on the data of listed companies. However, in the authors' opinion, the specialization level of small and medium-sized enterprise (SMEs) should be higher. Therefore, the conclusions of this work are underestimated, which can be considered as the lower limit of digital finance for enterprise specialization.

Social implications

As a favorable financing channel to supplement traditional financial service functions, digital finance plays a critical role in the operating efficiency of enterprises and the effective allocation of macro resources. The authors' research shows that digital finance has significantly improved the vertical specialization of firms. This conclusion provides guides to improve the production efficiency of enterprises and the quality of economic development.

Originality/value

This paper has three main contributions. (1) The relationship between financial development and the vertical specialization of firms is innovatively discussed from the perspective of digital finance, which implies that digital finance can effectively promote the level of vertical specialization of firms. (2) This paper provides new perspectives and ideas to reveal the impact mechanism of digital finance on the real economy by systematically analyzing the mechanism of digital finance on the vertical specialization of firms from the perspectives of transaction costs and financing constraints. (3) The regional differences in the development of digital finance, industry differences in the vertical specialization of firms and differences in the nature of enterprise property rights are all under consideration, which improves the effectiveness and pertinence of digital finance in promoting the vertical specialization of firms.

Details

Kybernetes, vol. 53 no. 1
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 14 July 2022

Satya Prasad Padhi

The paper underpins an advanced domestic manufacturing that comes with some advanced employment specialization status of individual industries as the key determinant of foreign…

Abstract

Purpose

The paper underpins an advanced domestic manufacturing that comes with some advanced employment specialization status of individual industries as the key determinant of foreign direct investment (FDI) and considers how FDI in the food processing industry in India relates to this focal point.

Design/methodology/approach

This paper investigates how inward FDI inflows relate to domestic investment and revival in the industry using Auto Regressive Distributed lags (ARDL) model over the period 2000–2017. The model allows for different specifications to study whether FDI is responsible for the revival or the prior revival induces the FDI.

Findings

The results show the lack of proper advanced specialized employment status of the food processing industry. FDI in food processing is mainly guided by exports and imports opportunities and FDI plays no role in the revival of advanced growth in the industry. This finding explains why FDI in the industry is predominantly service sector oriented.

Originality/value

The paper underlines (1) the proper conceptualization of human capital as an important determinant of FDI; (2) reinterpretation of Kaldor's technical progress function that uncovers how employment dynamics embedded in intermediate goods specializations play a key role in supporting a higher pace of investment (and FDI); (3) labor costs' importance should involve not only the wage rate but also the advantages that a specialized employment base and (4) FDI in manufacturing demands a greater policy focus on developing domestic bases of intermediate goods specializations.

Details

International Journal of Emerging Markets, vol. 19 no. 3
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 13 September 2021

You-De Dai, Fei-Hsin Huang, Kuan-Yang Chen, Wei-Jen Chen and Tzung-Cheng Huan

Recreational scuba diving is one of the fastest growing tourism industries around the world and has become a popular activity in Taiwan. Few studies focus on enduring involvement…

Abstract

Purpose

Recreational scuba diving is one of the fastest growing tourism industries around the world and has become a popular activity in Taiwan. Few studies focus on enduring involvement with a high risk or difficult activity specialization, so this study aims to explore the causal relationship between enduring involvement and specialization and seeks to explain sustained involvement in scuba diving activity as a recreation specialization.

Design/methodology/approach

This research selects four diving sites in Taiwan as survey locations, specifically Yeliou, Longdong, Kenting and Green Island. The questionnaire consists of three sections, including demographic information, enduring involvement and specialization. By analyzing the data collected from 810 scuba divers in Taiwan, structural equation modeling is used to examine the causal relationships among the variables.

Findings

The primary findings of this study are as follows: attraction positively affects divers’ commitment and lifestyle through joy, relaxation and sharing diving experiences; the results indicate that self-expression is associated with past experience of participating in scuba diving activity; and centrality indicates that participants’ daily life and recreation are related to each other and become central to their life. Results show that most theoretical hypotheses are supported, but there is no significant evidence of attraction impacting past experience or self-expression influencing commitment and lifestyle.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the causal influence of enduring involvement and specialization in the scuba diving context. The findings provide a solid theoretical basis for the study of sustained involvement motivation and behavior on specialization. Implications and recommendations for future research are discussed.

水肺潜水作为一种特殊的旅游方式:台湾经验

目的

休闲水肺潜水是全球发展最快的旅游业之一, 已成为台湾的热门活动。很少有研究关注持续涉入高风险或困难活动的专门化, 因此本研究探讨持续涉入和专门化之间的因果关系, 并试图解释持续参与水肺潜水活动作为休闲专门化。

设计/方法/步骤

这项研究选择了台湾的四个潜水地点作为调查地点, 特别是野柳, 龙洞, 垦丁和绿岛。问卷分为三个部分, 包括人口统计信息, 持续参与和专门化。通过分析从台湾810名潜水员那里收集的数据, 使用结构方程模型检查变量之间的因果关系。

研究结果

这项研究的主要发现是:(1)吸引力通过愉悦, 放松和分享潜水经历积极影响潜水员的承诺和生活方式; (2)结果表明自我表达与过去参加水肺潜水活动的经历有关(3)中心性表示参与者的日常生活和娱乐彼此相关, 并成为他们生活的中心。结果表明, 大多数理论假设均得到支持, 但没有显着证据表明吸引力会影响过去的经历或自我表达影响承诺和生活方式。

独创性/价值

据我们所知, 本研究是第一个研究在潜水环境中持续涉入和专门化的因果关系影响的研究。研究结果为专门化持续参与动机和行为的研究提供了坚实的理论基础。 讨论了对未来研究的影响和建议。

Objetivo

El buceo recreativo es una de las industrias turísticas de más rápido crecimiento en todo el mundo y se ha convertido en una actividad popular en Taiwán. Pocos estudios se centran en la participación duradera con una especialización de actividad difícil o de alto riesgo, por lo que este estudio explora la relación causal entre la participación duradera y la especialización y busca explicar la participación sostenida en la actividad de buceo como una especialización recreativa.

Diseño/Metodología/Enfoque

Esta investigación selecciona cuatro sitios de buceo en Taiwán como lugares de estudio, específicamente Yeliou, Longdong, Kenting y Green Island. El cuestionario consta de tres secciones, que incluyen información demográfica, participación duradera y especialización. Al analizar los datos recopilados de 810 buzos en Taiwán, se utiliza un modelo de ecuaciones estructurales para examinar las relaciones causales entre las variables.

Resultados

Los hallazgos principales de este estudio son: (1) la atracción afecta positivamente el compromiso y el estilo de vida de los buceadores a través de la alegría, la relajación y el intercambio de experiencias de buceo, (2) los resultados indican que la autoexpresión está asociada con la experiencia pasada de participar en actividades de buceo., y (3) la centralidad indica que la vida diaria y la recreación de los participantes están relacionadas entre sí y se vuelven centrales en su vida. Los resultados muestran que la mayoría de las hipótesis teóricas están respaldadas, pero no hay evidencia significativa de que la atracción afecte la experiencia pasada o la autoexpresión que influya en el compromiso y el estilo de vida.

Originalidad/Valor

Hasta donde sabemos, este estudio es el primero en examinar la influencia causal de la participación y la especialización duraderas en el contexto del buceo. Los hallazgos proporcionan una base teórica sólida para el estudio de la motivación y el comportamiento de participación sostenida en la especialización. Se discuten las implicaciones y recomendaciones para futuras investigaciones.

Open Access
Article
Publication date: 8 January 2024

Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry

This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry…

Abstract

Purpose

This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry specialization influences this relationship.

Design/methodology/approach

The data used in this study are extracted from public financial reports of 39 firms listed on Palestine Stock Exchange (PEX), spread across the service, insurance, industry and investment sectors, for the time period 2011–2022. A model is developed to test 4 hypotheses about the relationships between long-term and short-term debts, and earnings management, and then to examine the influence of audit industry specialization on these relationships.

Findings

The results depict a significant, negative relationship between long-term debt and earnings management. Whereas the association between short-term debt and earnings management is insignificant. Audit industry specialization is proven to have no influence on the relationships between the independent and the dependent variables. Results are robust for firms that changed their accounting policies and using different audit industry specialization proxies.

Originality/value

The association between leverage and earnings management is a significant research topic, given that previous research identifies credit ratings and debt covenant violations as key factors which motivate earnings management. This paper fills a substantial research gap by examining the relationship between the two variables in the context of Palestinian-listed firms, while emphasizing the distinction between long-term and short-term debts. It also highlights key relationships that have been neglected in this particular context, which adds to the body of literature. Furthermore, the research's findings provide a solid information base that is of great interest to accounting and auditing experts and that may be seriously evaluated to support and advance the PEX sector.

Details

Asian Journal of Accounting Research, vol. 9 no. 1
Type: Research Article
ISSN: 2459-9700

Keywords

Article
Publication date: 13 October 2023

Faisal Khan, Mohamad Ali Bin Abdul-Hamid, Saidatunur Fauzi Saidin and Shatha Hussain

This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries.

Abstract

Purpose

This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries.

Design/methodology/approach

The research study uses a panel data set of 6,084 firm-year observations of nonfinancial firms from GCC economies from 2009 to 2022. First, the study uses an ordinary least square estimator to examine the association of firm complexity with ARL. Second, for robustness purposes, the study applies the propensity score matching technique.

Findings

This research study finds that the firms’ complexity increases ARL. Supporting the argument that auditors respond to firm complexity with increased effort, the authors find a positive relation of firm complexity with ARL. This relationship is augmented by auditor change, auditors’ tenure, auditor-qualified opinion and adoption of IFRS. In addition, the authors also find that Big-4 and audit firm industry specialization curtail the positive impact of firm complexity on ARL.

Research limitations/implications

Firms in the GCC have less time to complete their audit and complex firms are likelier to have bigger ARLs. This study provided evidence regarding the curtailing effect of audit quality in GCC. Our findings suggest policymakers and reformers choose improved audit quality to reduce the possibility of larger ARL.

Originality/value

This study enriches the scholarship by presenting a mechanism for reducing the ARL of complex firms through higher audit quality. This study contributes to agency theory by emphasizing audit quality’s important role in emerging markets.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 21 December 2023

Ami Fitri Utami, Arnold Japutra, Sebastiaan van Doorn and Irwan Adi Ekaputra

This study assesses how the transactive memory systems (TMS) framework extends to cross-organizational ties. This research also treats TMS dimensions (i.e. knowledge…

Abstract

Purpose

This study assesses how the transactive memory systems (TMS) framework extends to cross-organizational ties. This research also treats TMS dimensions (i.e. knowledge specialization, coordination and trust) as distinct variables, each with unique contributions toward innovation.

Design/methodology/approach

This study used a survey to collect data. Out of the 140 Fintech firms registered with OJK in Indonesia in 2021, 101 firms responded to the invitation to participate in the survey. Structural equation modeling was used to analyze the data.

Findings

The authors find evidence that collaborating with partners displaying high knowledge specialization leads to radical innovation, while low knowledge specialization collaborations lead to incremental innovation. Both relationships are moderated by the level of coordination and trust between collaborating partners, underlining the impact of TMS on the cross-organizational collaboration aspect. Finally, while incremental innovation leads to higher performance, radical innovation does not enhance performance in the short term.

Originality/value

This study explains how Fintech peer-to-peer lending firms' proficiency in pursuing innovation depends on their liaison with the collaborative partners.

Details

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

Keywords

Article
Publication date: 21 February 2024

Kim Brooks and Thomas Nichini

This paper aims to use the origin story of Dalhousie’s Faculty of Management as a foil for unpacking the tensions between deep disciplinary specialization and liberal education in…

Abstract

Purpose

This paper aims to use the origin story of Dalhousie’s Faculty of Management as a foil for unpacking the tensions between deep disciplinary specialization and liberal education in business schools in Canada and the USA. Ultimately, the paper reveals that those tensions are not irreconcilable, and that through the fortunes of historical contingencies and deliberate decision-taking, a faculty can embrace the benefits of both breadth and depth.

Design/methodology/approach

The paper proposes a critical organizational history of management education through a case study. By drawing on secondary literature and archival sources, the authors focus on moments in business education, such as the founding of the Wharton School of Business, the release of the Carnegie and Ford Reports and the trend towards increased specialization to situate a case study of Dalhousie University’s Faculty of Management.

Findings

The authors find that the evolution of business education in North America from its broad, liberal origins towards narrow, specialization has come at a cost to some of the benefits of business and management education. An alternative approach, one reflected in the design of Dalhousie’s Faculty of Management, its programme offerings and its interconnection with other disciplines, enables the advantages of deep disciplinarity to co-exist (and cross-inform) with the advantages of liberal approach to knowledges.

Originality/value

The Dalhousie model offers business schools an example of a faculty that balances the rich insights of liberal interdisciplinarity with the need for sophisticated approaches to more granular, often disciplinary, topics. In addition, the paper offers the story of a multidisciplinary management faculty, some explanation for how that faculty was maintained despite pressures towards specialization; and in doing so, contributes to the limited historical research of management education, particularly in Canada, post-2000.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 5 December 2023

Indria Handoko and Hendro A. Tjaturpriono

Along their journey to achieve exponential growth, startups must process a vast amount of information and make quick decisions, reevaluate and adjust strategies and simultaneously…

Abstract

Purpose

Along their journey to achieve exponential growth, startups must process a vast amount of information and make quick decisions, reevaluate and adjust strategies and simultaneously redesign their organization along with the venture lifecycle. This paper delineates the evolution of startups' organizational design and identifies the influencing factors in every phase of the lifecycle.

Design/methodology/approach

This study adopts an explorative qualitative approach using a multiple case study methodology for six Indonesian startups. Indonesia is chosen as an emerging country in Southeast Asia with tremendous growth in digital startup businesses.

Findings

The research findings suggest that, as they experience exponential growth, startups strive to manage the tension between being structured and being flexible and hence remain innovative by combining management-centric and employee-centric approaches. In particular, this study identified three main factors that potentially influence the evolution of startups' organizational design: founders, investors and the characteristics of business and market.

Research limitations/implications

The present study focuses mainly on Indonesian digital startups and does not fully explain how the influencing factors work in each phase of the venture journey.

Practical implications

This study offers practical contributions for startups pursuing business growth by focusing on the importance of balancing the tension between structured and flexible organizational design and placing more attention on founders, investors and business-market characteristics.

Originality/value

This empirical study is among the first to delineate nuances of organizational design evolution during the startup lifecycle by adopting an explorative qualitative method.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

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