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The purpose of this study is to explore the rationale that governs implementation of information systems and network security expenditures through a case study approach.

The research method took the form of a mixed‐method assessment of the perceptions of persons of authority in the management and the network security areas of an organization that has implemented network security protocols. Two stages of the research process were completed in order to gather the necessary data for the study. The first stage of the study was the administration of a Likert‐type questionnaire in which respondents answered 30 unique items on network security. In the second phase of the study, a number of responders were contacted to further expand upon the themes presented in the Likert‐type questionnaire.

Empirical evidence gathered justifies theoretical claims that personnel from general management have different perspectives towards network security than personnel from the network security management. In particular, the study indicates that such differences are demonstrated on a number of areas such as the effectiveness and the efficiency of the networked system; control of network security; security‐related decision‐making processes; and users of the network. The latter being the most controversial issue with one side indicating that users should be allowed to use the network in an efficient manner, and the other side emphasizing that users pose one of the greatest security risks to the system.

The limitations of the study are found in its focus on a specific company and on its perception‐centred nature of risk and risk analysis. No two persons identify and frame risk in an identical manner. This creates potential conflict of interest when the participants within a risk assessment process approach the issues and present their arguments as to how to best identify and respond to risks.

Through comparing and contrasting the perspectives of the two sample populations, the research assists in demonstrating how, why, and to what extent specific problems are recognized by those within management and those within network security. This allowed the analysis of how these problems are defined and what steps can be taken that would help to reduce or eliminate its impact in the organization used in our case study.

It has been argued in the literature that there is lack of empirically based research to explore and effectively analyze the perceptions held by management and by security specialists within organizations with respect to security. This paper presents the results of the application of a novel two‐stage framework on an empirical case study focused on a large national bank. The work allowed the identification of the various perceptions held by management and by security specialists, and the degree to which these perceptions are similar.

The librarian's basic duty has always been to acquire, to organize and to exploit a collection of books and other sources of information. Concerning his ability to perform the first two tasks there has never been much doubt, but about the third responsibility he has either kept very quiet or done little—or both!—if we are to judge by the dictionary definitions attached to our profession. Emphasis on exploitation arrived with the twentieth century when closed access was swept away in the public library. It was not long before the merits of subject specialization became apparent to those who administered the public library, and subject departments were born in the days following the First World War. It took another World War before similar ideas had impact on the academic library world—witness the developments at University College, London, at the end of the 1940s, described by Scott—and only in the past twenty years have the results become apparent. And yet this is a strange situation, because the librarian of an academic library has traditionally been a subject specialist himself. As far back as the Renaissance, universities had learned librarians who were scholars in law, or literature or theology. This tradition has been carried on until the present century. Libraries in German universities in particular appear to have seen the need for the continuance of the scholar‐librarian, with their scheme of ‘Referenten’. In Britain, university libraries have remained faithful to the idea of the scholar‐librarian but it has not resulted in much ‘exploitation’ of the stock until recent years, with the emergence of the ‘subject specialist librarian’.

This article aims to summarize the employers' requirements of scientific data specialists and the status quo of LIS education organizations' training system for scientific data specialists. It also focuses on the matching analysis between the course content and the responsibilities as well as requirements of scientific data specialists. Moreover, in order to provide some indications for LIS education of scientific data specialists in China, it presents the training objectives and modes.

Some job portals for librarians and the comprehensive job portals are investigated as information sources and the keywords such as “scientific data management”, “data service”, “data curation”, “e-Science”, “e-Research”, “data specialist” are selected to retrieval library-released job advertisements for scientific data specialists to understand the library's requirements towards scientific data specialists' core capabilities. Meanwhile the course catalogues of all iSchools' web sites are searched directly in order to find if scientific data courses are provided.

Libraries value teamwork ability, communication ability, interpersonal ability and a good use of data curation tools as the core competences for scientific data specialists. Candidates who possess a second advanced degree, who understand libraries, who hold demonstrated knowledge of metadata standards, and who emphasize details, under the same condition, are more likely to be considered first. Libraries do not have a unified title for scientific data specialists yet. The current curriculums of iSchools mainly cover research method, data science, data management and data service, data statistic and analysis, data warehouse, information studies and technologies, and so on.

This unique study explores some required qualifications of science data specialist surveyed by job openings, including the core skills, position requirements, responsibilities of the job, and some qualifications. It also investigates the related curriculum setting of iSchool universities through course descriptions. This study is very useful for curriculum development in Chinese LIS education of scientific data specialists including required core courses and selected electives, and to promote the practice of data service in Chinese academic libraries.

The purpose of this paper is to examine the impact of institutional holdings and corporate debts on audit quality, proxied by auditor industry specialization.

The tests use regression analysis for a sample of 396 company-years from 2003 to 2008 and control for factors known to affect auditor industry specialization.

The results show a positive association between institutional ownership and auditor industry specialization. These results are consistent across most measures of auditor industry specialization and different thresholds of audit firm market share. In addition, a positive link is reported between corporate debt and industry specialization by auditors. This result, however, holds under the composite proxy in terms of total assets only.

The major limitation is the unavailability of data on audit fees and sales (revenues) to measure auditor market share.

Institutional investors and debtholders have preference for auditors who can enhance the credibility of financial reporting and improve the quality of financial information and the results document that the choice of specialist auditors can potentially influence this objective.

The paper provides information to academics, regulators, companies, and auditors concerning the impact of institutional investors and creditors on the choice of industry specialists. Also, it shows the importance of industry specialization on audit quality.

Specialist CAMHS provide skilled assessment and interventions for children, young people and their families who have mental health disorders. The training needs of the staff who work in specialist CAMHS are not always clear or prioritised, due to the complexities and differing contexts in which specialist CAMHS are provided. The aim of this paper was to establish stakeholders' experiences of service complexities and challenges that affect training within specialist CAMHS. The project employed interviews to gain wide‐ranging consultation with key stakeholder groups. The sample consisted of 45 participants recruited from policy departments, professional bodies, higher education providers, commissioners, service managers, and practitioners. The participants identified a number of themes that limit training, and put forward solutions on how these could be facilitated in the future. Emerging themes related to leadership and the role of service managers, strategic management of training, commissioning, levels of staff training, resources, impact of training on service users, and availability of training programmes. The findings emphasise the need for the strategic workforce planning of training to meet service delivery goals. Policy, commissioning, workforce training strategies, service needs, and delivery of training should be integrated and closely linked.

This paper aims to investigate the effect of auditor switching and lowballing on conditional conservatism, particularly how different types of auditor switching, namely, upward, downward and lateral switching to/from Big 4 and industry specialists, affect earnings quality in the following selected Asian countries: Indonesia, Malaysia, the Philippines, South Korea and Thailand.

Using conditional conservatism as a proxy for earnings quality, this study hypothesises that upward switching from non-Big 4 to Big 4 auditors, or from non-specialist to specialist auditors, would result in high conditional conservatism, while downward switching would lead to low conditional conservatism. The study further tests whether lowballing provides a viable explanation for reduced earnings conservatism in firms that switch from Big 4 to non-Big 4 auditors, or from specialist to non-specialist auditors.

The analysis, on a sample of 28,073 firm-year observations from 2007 to 2016, shows that the decision to downgrade auditors leads to lower conditional conservatism in the year of switching, compared with other firms and the pre-switching year. The evidence further shows that, when firms downgrade their auditors, lowballing contributes to a decrease in conditional conservatism in the first year of audit switching. Further, this research finds that switching to specialist auditors will result in increased conditional conservatism, while switching from specialist auditors to non-specialist auditors will result in reduced conditional conservatism.

The findings of this study are useful to investors who are looking to diversify their investment portfolio in developing markets, as evidence about auditor switching and quality of financial reporting may be an important factor in their investment decisions. Downward auditor switches and lowballing could act as red flags to investors in the sense that these events could signal a decrease in conditional conservatism and, hence, quality of earnings.

This research offers new evidence to support the view that management decisions to switch to lower-quality auditors will force newly appointed auditors to acquiesce to clients’ demands for reporting low-quality earnings.

The purpose of this paper is to examine the relationship between the intensity of accruals and auditor industry specialization. It investigates whether a client firm’s accruals intensity is a factor associated with the firm being audited by an industry specialist auditor.

This paper employs an empirical archival methodology using publicly available data. The sample consists of client firms that switched auditors from 2004 to 2014.

The results show that accruals intensity is positively associated with the choice of an industry specialist auditor, measured both at the national and the city levels. These findings imply that companies with high levels of accruals choose an industry specialist auditor to signal the quality of their accruals and to gain more credibility for their financial reporting.

This paper provides original empirical evidence of the association between accruals intensity and the choice of an industry specialist auditor. This link is new to the literature. Extant literature shows that firms with high levels of accruals are regarded as risky and suffer from reduced credibility in financial markets. This study contributes to the literature by showing that these firms choose an industry specialist auditor to alleviate investors’ credibility concerns about the high levels of accruals. These findings provide insightful information to audit firms, to managers of firms that inherently display high levels of accruals and to the capital markets participants in general.

The purpose of this study is to learn what factors liaison librarians in academic research libraries consider in determining whether to refer chat reference patrons to subject specialists.

Subject specialists were asked what policies guided their decisions to refer to a specialist and then assessed unreferred chat session transcripts both within and outside their specializations to determine need for a referral.

Few respondents were guided by formal policies. Contrary to an initial hypothesis, subject area was not a key factor in referring chat. A broader set of criteria included reference interviewing, provision of relevant resources and information literacy instruction. Respondents valued both the depth that subject specialists can provide to reference interactions and the ability of a skilled generalist to support information literacy.

Findings are most applicable to large, public doctoral universities with liaison librarian programs. Assignment of respondents to subject specialist categories was complicated by their broad range of background and expertise.

The study contributes new understanding of referrals to subject specialists who have potential to guide development of formal referral policies in academic library virtual reference services.

The study is the first empirical examination of chat reference referral decisions.

The purpose of this article is to explore the association of the Relational Capital (RC) embedded in a medical specialist’s social–professional network with the specialist’s economic performance based on social network analysis (SNA).

Using health insurance claims data regarding ∼108,000 physicians treating ∼72,000,000 patients, social–professional networks (patient-sharing-networks (PSNs)) of ∼26,000 medical specialists were simulated. To explore the correlation of the network's characteristics (degree centrality, density, relative betweenness centrality and referrer concentration) with economic performance, ordinary-least-squares (OLS)-regression models were estimated for ten common specialties (gynecology, internal medicine, orthopedics, ophthalmology, otolaryngology, dermatology, urology, neurology, radiology and rehabilitative medicine).

The study confirms the applicability and strong explanatory power of SNA metrics for RC measurement in ambulatory healthcare. Degree centrality and relative betweenness centrality correlate positively with economic performance, whereas density and referrer concentration exhibit negative coefficients. These results confirm the argument that RC has a strong association with the economic performance of medical specialists.

The study pioneers SNA for RC measurement in healthcare. It is among the first publications on specialists' PSNs. Questions for future research are proposed.

The purpose of this article is to enhance understanding of influences on interaction between corporate personnel and development specialists and line functions associated with expatriating managers. Line managers are expected to accept greater responsibility for people management and development. But line managers' strategies for managing risks inherent in supervising expatriate managers may cause to surface incompatibilities with specialists' corporate “policy conscience” role. A pluralistically inclined perspective on “managerial interest streams” offers insights into inter‐group perceptions and behaviour.

Focusing on organisational actors' interpretations, a non‐standardised survey by e‐mail, covering a small sample of expatriate managers (n=20) employed in various countries by a large UK‐headquartered healthcare retail group, was complemented by semi‐structured interviews with personnel and development specialists in a further seven large multinational companies.

Potential tensions around the application of corporate expatriation policy may be attributed to factors “educating” line and specialist orientations to expatriate managers.

The value of the paper is in the development of an original model sketching pluralistically located interaction around expatriation management. While limited to an exploratory empirical investigation, the practical implications derive from specification of opportunities and threats to partnership building between those involved in expatriating managers.