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Article
Publication date: 20 October 2023

Judy Brook, Charlotte Kemp and Stephen Abbott

Large numbers of nursing students and the COVID-19 pandemic made it necessary to relieve the pressure on UK hospitals to host clinical placements. One hospital innovated by…

Abstract

Purpose

Large numbers of nursing students and the COVID-19 pandemic made it necessary to relieve the pressure on UK hospitals to host clinical placements. One hospital innovated by providing a virtual placement online, immediately before an in-person placement. The purpose of this study is to evaluate the participant responses to the online virtual placement.

Design/methodology/approach

This was a pilot study evaluated after the placement, including a student survey (25 responses), four semi-structured interviews with students and four with staff in spring 2021.

Findings

High levels of approval of the innovation were recorded among both students and staff. Students were pleased to be taught by clinical experts, though some found it difficult to study at home and some found the hours long. High satisfaction levels may reflect the pandemic context: the placement reduced social isolation and the sense of education being interrupted. Participating students were in their final year of study, and the placement took place in the second year of the pandemic, so mutual familiarity and well-developed information technology skills may have made the innovation more acceptable.

Practical implications

The innovation has value and should be maintained post-pandemic to increase mental health in-person placement capacity and scaffold student learning.

Originality/value

This study added new knowledge to understanding about the utility of virtual placements in mental health nursing education.

Details

The Journal of Mental Health Training, Education and Practice, vol. 18 no. 5
Type: Research Article
ISSN: 1755-6228

Keywords

Article
Publication date: 6 February 2023

Joseph Akadeagre Agana, Anna Alon and Stephen Zamore

With Sarbanes–Oxley Act of 2002 (SOX), the self-regulation of the auditing profession was replaced with standard setting and oversight by the government. The authors focus on the…

Abstract

Purpose

With Sarbanes–Oxley Act of 2002 (SOX), the self-regulation of the auditing profession was replaced with standard setting and oversight by the government. The authors focus on the audit fees literature to examine how this change impacted research trends over time and shaped different aspects of audits.

Design/methodology/approach

The authors utilized bibliometric and content analysis to identify research themes pre- and post-SOX.

Findings

The change in regulation contributed to an increased focus on clients and continued interest in engagement characteristics as added requirements emphasized the client's governance structure, the auditor's tenure and the type of services provided.

Originality/value

The prominent issue that emerged is how deficiencies in the audit processes and in the client's internal controls are translated into audit fees. The authors discuss regulatory initiatives pursued in other jurisdictions, including mandatory rotation of firms, joint audits and further limitations on non-audit services, as intended and unintended consequences of these requirements warrant further examination.

Details

Journal of Accounting Literature, vol. 45 no. 2
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 7 February 2022

Juma Bananuka and Stephen Korutaro Nkundabanyanga

This study aims to examine the contribution of audit committee effectiveness (ACE), internal audit function (IAF) and firm-specific attributes to internet financial reporting…

Abstract

Purpose

This study aims to examine the contribution of audit committee effectiveness (ACE), internal audit function (IAF) and firm-specific attributes to internet financial reporting (IFR). It also seeks to understand which ACE and IAF attributes contribute to variances in IFR.

Design/methodology/approach

Data are collected through a questionnaire survey of 40 financial services firms.

Findings

The analysis shows that ACE and IAF significantly contribute to positive variances in IFR. It also shows that among the firm-specific attributes, only capital structure significantly contributes to positive variances in IFR. Audit committee meetings and authority contribute significantly to positive variances in IFR unlike audit committee expertise and independence. In terms of the IAF attributes, the risk management role and the regulatory compliance role contribute significantly to positive variances in IFR as compared to the governance processes role and evaluation of the internal control role.

Originality/value

This study enhances our understanding of the relationship between ACE, IAF, firm-specific attributes and IFR in an environment where IFR is not mandated and where corporate governance practices are very much in infancy. This is especially so given that for the first time, to the best of the authors’ knowledge, the contribution made by ACE, IAF and firm-specific attributes in IFR using evidence from an African developing country (Uganda) is now documented in a single study.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 5
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 2 March 2023

Bharat Taneja and Kumkum Bharti

During COVID-19, this study aims to evaluate the crisis communication strategies (CCS) of Fortune 500 medical device businesses. These companies’ CCS adoption is evaluated using…

Abstract

Purpose

During COVID-19, this study aims to evaluate the crisis communication strategies (CCS) of Fortune 500 medical device businesses. These companies’ CCS adoption is evaluated using data from the microblogging site Twitter.

Design/methodology/approach

A total of 11,569 tweets were collected over the course of a year, from 31 December 2019 to 31 December 2020, and analysed using COVID-19’s pre-crisis, crisis and new normal stages. The data acquired from Twitter is assessed using latent Dirichlet allocation-based topic modelling, valence aware dictionary for sentiment reasoning sentiment analysis and emotion recognition analysis and then further examined using fuzzy set qualitative comparative analysis to build a configurational model. The findings were compared to Cheng’s (2018, 2020) integrated strategy toolkit for organisational CCS, which included 28 strategies.

Findings

With positive sentiments across stages, companies chose “information providing”, “monitoring” and “good intentions” as the CCS. In the crisis and new normal stages of COVID, the emotion of “depression” was observed.

Research limitations/implications

Researchers would be able to assess the CCS used through visual aids in the future by conducting a cross-industry examination using image analytics. Furthermore, by prolonging the study’s duration, long-term changes in the CCS can be investigated.

Practical implications

Companies should send real-time information to their stakeholders via social media during a pandemic, conveying good intentions and positive sentiments while remaining neutral.

Originality/value

To the best of the authors’ knowledge, this is one of the first studies to investigate the CCS patterns used by medical device businesses to communicate via social media during a pandemic.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 17 no. 2
Type: Research Article
ISSN: 1750-6123

Keywords

Article
Publication date: 7 June 2022

Kimberly Gleason, Brian Nagle, Yezen H. Kannan and Stephen Rau

This study aims to examine whether two periods of extreme market conditions – the governance crisis and Sarbanes-Oxley Act regulatory shock of 2002 and the 2007–2008 global…

Abstract

Purpose

This study aims to examine whether two periods of extreme market conditions – the governance crisis and Sarbanes-Oxley Act regulatory shock of 2002 and the 2007–2008 global financial crisis – incrementally impacted the self-fulfilling prophecy effect, by examining the propensity of US firms receiving going concern modification (GCM) opinions to go bankrupt relative to their non-GCM distress risk-matched counterparts during these two crisis periods.

Design/methodology/approach

To assess the potential influence of the governance/regulatory shock of 2002 and the global financial crisis moderate or mitigate the self-fulfilling prophecy effect, the authors use multivariate logit analysis, regressing t + 1 bankruptcy status on time t GCM and other bankruptcy determinants, interacting crisis period dummies with the GCM variable.

Findings

GCM firms were more likely to declare bankruptcy than their distressed non-GCM counterparts, confirming prior research documenting the existence of a self-fulfilling prophecy effect. The authors also find that the self-fulfilling prophecy effect was exacerbated by the governance crisis/Sarbanes-Oxley Act regulatory shock, but not the global financial crisis, a financial/banking sector shock.

Originality/value

This study contributes to the financial crisis and auditing literatures by examining whether exogenous shocks exacerbate the self-fulfilling prophecy effect. The present analysis and findings have implications for future academic research related to systemic shocks and for auditors in documenting the inducement effect arising from the issuance of GCMs during crisis periods.

Details

Meditari Accountancy Research, vol. 31 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 January 2024

R. Anthony Inman, Kenneth W. Green and Matthew D. Roberts

The purpose is to replicate and extend Ambulkar et al.’s (2015) work testing resource reconfiguration as a mediator of the supply chain disruption/firm resilience relationship and…

Abstract

Purpose

The purpose is to replicate and extend Ambulkar et al.’s (2015) work testing resource reconfiguration as a mediator of the supply chain disruption/firm resilience relationship and testing risk management infrastructure as a moderator. This study extends the work of Ambulkar in that it uses analysis of survey data gathered from manufacturing firms during an actual disruption event (COVID-19). The previous work is also in extended in that the authors include a pandemic disruption impact variable and supply chain performance is an expanded model.

Design/methodology/approach

Partial least squares structural equation modeling techniques were used to analyze data gathered from 184 US manufacturing managers during the height (Summer 2021) of the COVID-19 pandemic.

Findings

Two of four of Ambulkars et al.’s (2015) hypotheses were confirmed as relevant to firm resilience during the pandemic while two were not confirmed. Results also show that supply chain disruption orientation, risk management infrastructure and resource reconfiguration combine to improve firm resilience, which in turn improves supply chain performance while mitigating the disruption impact of COVID-19.

Originality/value

Previous work is replicated and extended, using data from an actual disruption event (COVID-19). This study presents a more comprehensive model using a newly developed and validated scale to measure pandemic impact and including supply chain performance.

Details

Supply Chain Management: An International Journal, vol. 29 no. 2
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 2 November 2023

Olivier Furrer, Mikèle Landry and Chloé Baillod

This study aims to develop a comprehensive, theoretically grounded framework of customer-to-customer interaction (CCI) management, by revisiting three older services marketing…

Abstract

Purpose

This study aims to develop a comprehensive, theoretically grounded framework of customer-to-customer interaction (CCI) management, by revisiting three older services marketing models: the servuction model, the services marketing triangle and the services marketing pyramid.

Design/methodology/approach

Noting the lack of theoretical frameworks of CCI management, this study adopts a problematization approach to identify foundational services marketing models, question their underlying assumptions, develop an alternative conceptual framework and evaluate its adequacy for CCI management, on the basis of a systematic literature review and content analyses.

Findings

By revisiting the assumptions underlying three relevant models in the light of the present-day, technology-infused service environment, this study proposes a four-triangle CCI management framework encompassing four specific modes of CCI management: managerial decisions by the firm; frontline employees; the design of the physical environment; and technology. Furthermore, this study emphasizes the triadic relationships involving the focal customer, other customers and the four modes of CCI management. Building on these findings, this study concludes with an extensive research agenda.

Originality/value

To the best of the authors’ knowledge, this study represents the first scholarly effort in services marketing literature to provide a comprehensive, theoretically grounded framework of CCI management. With its basis in foundational models, the new framework is well-suited to address future challenges to service marketplaces too.

Open Access
Article
Publication date: 8 June 2022

Federico Brunetti, Angelo Bonfanti, Andrea Chiarini and Virginia Vannucci

This paper explores how digitalization affects the academic research publication process by taking into account the perspective of management scholars. It provides an overview of…

3320

Abstract

Purpose

This paper explores how digitalization affects the academic research publication process by taking into account the perspective of management scholars. It provides an overview of the digital professional services dedicated to academic research, and investigates academics' awareness of, the impact on the publication process of, and scholars' expectations regarding digital services and software.

Design/methodology/approach

This explorative study adopted a qualitative approach by performing direct observations of websites regarding digital professional research services and in-depth interviews with national and international management scholars.

Findings

The multiple digital professional services dedicated to academic research enable authors to develop a scientific paper independently or with the support of professionals. The scholars' awareness regarding the digital services and software was limited, because of both the plethora of options on the market and the frequent use of the same digital tools over time. In impact terms, these tools enable scholars to improve research quality and to increase productivity. However, the negative effects led scholars to express different expectations about how they can be improved and what difficulties should be overcome to favor the publication process.

Practical implications

The results of this study provide suggestions both for scholars who engage in academic research and digital services and software providers.

Originality/value

To the best of the authors' knowledge, this is the first study to examine the ongoing development of digitalization in support of the research publication process from the perspective of academics.

Article
Publication date: 28 February 2023

Iman Shaat, Husam Aldamen, Kim Kercher and Keith Duncan

The paper examines the relationship between board effectiveness and audit fees for state-owned enterprises (SOEs). Furthermore, given the unique nature of SOEs, the paper assesses…

Abstract

Purpose

The paper examines the relationship between board effectiveness and audit fees for state-owned enterprises (SOEs). Furthermore, given the unique nature of SOEs, the paper assesses country-level influences, such as economic freedom, political democracy and protection of minority shareholders, which can impact board effectiveness and audit fees.

Design/methodology/approach

A combination of two-stage and ordinary least squares regression is used to examine the board characteristics-audit fee relationship for SOEs in a multinational setting during the period from 2016 to 2018.

Findings

The results indicate that board characteristics that represent a high level of effectiveness are associated with higher audit fees in SOEs. Furthermore, the findings suggest SOE's operating in countries evidencing medium levels of democracy and economic freedom and medium to high levels of protection of minority shareholders may be motivated to reduce agency conflicts by promoting accountability and transparency, thereby demanding increasing levels of corporate governance, monitoring and audit quality, thereby increasing audit fees.

Practical implications

The results provide further support for the OECD (2015) guidelines promoting the use of high-quality external audits in SOEs.

Originality/value

As a result of the scarceness of research in this area, the current study extends the literature by examining the role of corporate governance and audit fees in SOEs, while examining the influence of economic freedom, political democracy and protection of minority shareholders.

Details

Asian Review of Accounting, vol. 31 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 14 September 2023

Saltanat Akhmadi and Mariza Tsakalerou

This study aims to investigate the gender diversity within innovation and entrepreneurship teams and the perceptions of gender imbalance in digital skills among team members in…

Abstract

Purpose

This study aims to investigate the gender diversity within innovation and entrepreneurship teams and the perceptions of gender imbalance in digital skills among team members in Kazakhstan, a Central Asian country belonging to the Global South.

Design/methodology/approach

Primary data were collected from ten leading firms in Kazakhstan's manufacturing, construction and oil and gas sectors, which have international connections or perspectives. The members of the research and development (R&D) departments of these firms completed an online, structured closed-question questionnaire anonymously. A total of 169 completed responses were analyzed using regression analysis, controlling for company size and sector, with gender as the independent variable.

Findings

The gender diversity within innovation teams is not as high as anticipated, even though there is a substantial representation of women in the scientific workforce across many firms. Similarly, there is a gender gap in entrepreneurship teams involved in business innovation, although it is slightly less pronounced. Female employees report a greater disparity compared to their male counterparts. Surprisingly, over 60% of both male and female respondents agree that women lack the same level of digital expertise and knowledge as men.

Research limitations/implications

The findings of this research should be interpreted in light of the fact that they are based on a perception-based survey. Local firms exhibit skepticism toward external researchers due to privacy concerns, making their participation challenging. However, it is noteworthy that the survey targeted front-line workers in the innovation and entrepreneurship field, providing informed perspectives that strengthen the study's outcomes.

Originality/value

This study reveals that while women form a considerable proportion the scientific workforce, gender diversity in innovation and entrepreneurship teams is lacking in a Global South country. Gender imbalance in innovation and entrepreneurship is thus present in both developing and developed countries, highlighting the need for interventions to promote gender diversity at the firm level.

Details

International Journal of Gender and Entrepreneurship, vol. 15 no. 3
Type: Research Article
ISSN: 1756-6266

Keywords

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