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1 – 10 of 54Md Jahidur Rahman, Mo Lai Lan Phllis and Lam Mo
The purpose of this paper is to study the impact of the prohibition of certain non-audit services by the Securities and Exchange Commission (SEC) of Bangladesh on the…
Abstract
The purpose of this paper is to study the impact of the prohibition of certain non-audit services by the Securities and Exchange Commission (SEC) of Bangladesh on the profitability of the audit firms which are affiliated with Big-4 international audit firms. This paper is based on personal in-depth interviews with the Big-4-affiliated audit firms. A qualitative approach, in a way which is descriptive and illustrative, is adopted in this research. This research provides evidence for the fact that audit services are the most significant and stable source of income for an audit firm. Although respondents generally admit that non-audit services might be more profitable, they all agree that audit services are indeed the core operations of an audit firm. Findings in this paper reveal a contemporary picture of the auditing profession in Bangladesh and elucidate the impact that the implementation of Corporate Governance Order 2006 has on an audit firm's profitability. This research is the first in-depth study of the impact of the prohibition of non-audit services on the profitability of the Big-4-affiliated audit firms in Bangladesh. Financial reporting regulatory authorities in Bangladesh or other developing countries may find the findings in this paper useful.
Muhammad Rifqi Abdillah, Agus Widodo Mardijuwono and Habiburrochman Habiburrochman
The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used…
Abstract
Purpose
The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor.
Design/methodology/approach
Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial).
Findings
The results showed that partially variables of the audit committee effectiveness and profitability had a significant negative effect on audit report lag while the variable financial condition had a significant positive effect on audit report lag. Meanwhile, variables of the accounting complexity, auditor reputation, audit tenure and auditors’ industry specialization did not show significant influence on audit report lag.
Originality/value
This study tests both company’s and auditor’s characteristic on audit report lag that as far as authors know never been tested simultaneously.
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Patrick Kraus, Peter Stokes, Neil Moore, Ashok Ashta and Bernd Jürgen Britzelmaier
Elite interviewing is a well-established area of interview research methods. Nevertheless, the actual casting of an “elite” has been generally conducted in a prima facie or broad…
Abstract
Purpose
Elite interviewing is a well-established area of interview research methods. Nevertheless, the actual casting of an “elite” has been generally conducted in a prima facie or broad manner. A consideration of entrepreneurs and owner-managers as “elites” has been less profiled and received less attention, therefore the paper views the entrepreneurs and owner-managers as constituting a form of “local elite” within given and varying sectorial, regional and community boundaries. The authors argue that a consideration of entrepreneurs as “local elites” and transferring knowledge from an elite interviewing perspective may strongly support scholarly research in the entrepreneurship field.
Design/methodology/approach
The study conducts a comprehensive narrative literature review of elite interviewing literature and transfers key methodological insights to the entrepreneurship field. The methodological contribution based on literature is complemented by experiences and observations from an extensive inductive interview study with over 30 entrepreneurs of German manufacturing Small and Medium-sized Entities (SMEs) and are used to reflect on, and refine, interview research approaches with entrepreneurs.
Findings
The reflections and discussions in this paper provide valuable insights for other researchers conducting research in entrepreneurship domains regarding the power dynamics of negotiating access, procedural issues of interviews and thereby enhancing the quality of data.
Originality/value
The contribution to knowledge is mainly of a methodological nature. While the paper takes a novel act of recasting elite interviewing in the SME and entrepreneurship context, the paper methodologically contributes to the entrepreneurship and elite interview literature thereby facilitating higher quality interviews.
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Scott Munro Strachan, Stephen Marshall, Paul Murray, Edward J. Coyle and Julia Sonnenberg-Klein
This paper aims to share the University of Strathclyde’s experience of embedding research-based education for sustainable development (RBESD) within its undergraduate curricula…
Abstract
Purpose
This paper aims to share the University of Strathclyde’s experience of embedding research-based education for sustainable development (RBESD) within its undergraduate curricula through the use of an innovative pedagogy called Vertically Integrated Projects (VIP), originated at Georgia Institute of Technology.
Design/methodology/approach
This paper discusses how aligning VIP with the SDG framework presents a powerful means of combining both research-based education (RBE) and education for sustainable development (ESD), and in effect embedding RBESD in undergraduate curricula.
Findings
The paper reports on the University of Strathclyde’s practice and experience of establishing their VIP for Sustainable Development programme and presents a reflective account of the challenges faced in the programme implementation and those envisaged as the programme scales up across a higher education institution (HEI).
Research limitations/implications
The paper is a reflective account of the specific challenges encountered at Strathclyde to date after a successful pilot, which was limited in its scale. While it is anticipated these challenges may resonate with other HEIs, there will also be some bespoke challenges that may not be discussed here.
Practical implications
This paper offers a practical and scalable method of integrating SDG research and research-based education within undergraduate curricula.
Social implications
The paper has the potential to deliver SDG-related impact in target communities by linking research-based teaching and learning with community outreach.
Originality/value
The alignment of VIP with the SDG research area is novel, with no other FE institutions currently using this approach to embed SDG research-based teaching within their curricula. Furthermore, the interdisciplinary feature of the VIP programme, which is critical for SDG research, is a Strathclyde enhancement of the original model.
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Kristien Zenkov, Marion Taousakis, Jennifer Goransson, Emily Staudt, Marriam Ewaida, Madelyn Stephens, Megan Hostutler, Jasmin Castorena and Matt Kitchen
Policy makers, professional associations and scholars continue to advocate for the integration of enhanced clinical experiences for future teachers’ preparation. These…
Abstract
Purpose
Policy makers, professional associations and scholars continue to advocate for the integration of enhanced clinical experiences for future teachers’ preparation. These recommendations reflect the growing recognition that few events in preservice teachers’ education are more significant than their experiences in the classrooms of veteran peers. Aware of the fact that the field of teacher education needs examples of effective clinical experiences, the authors examined the “critical, project-based” (CPB) model, employing Photovoice activities in a dropout prevention course in a secondary education partner school at the beginning of the COVID-19 pandemic. This paper aims to discuss the aforementioned objective.
Design/methodology/approach
Aware that the field of teacher education needs examples of effective clinical experiences, the authors examined the CPB model, employing Photovoice activities in a dropout prevention course in a secondary education partner school at the beginning of the COVID-19 pandemic. In this article they detail a practitioner research examination that explores the experiences of 12 preservice middle/high school teachers, reporting on these individuals’ considerations of general pedagogies, writing instruction strategies and teaching personas.
Findings
Results suggest that preservice teachers might best identify pedagogical practices that are consistent with their nascent teaching identities via experiences that occur in school-university partnerships in which future teachers are positioned as pedagogues.
Originality/value
This manuscript explores the use of the “CPB” clinical experience model, identifying the impacts of this approach for preparing future teachers.
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Simone Aiolfi, Silvia Bellini and Davide Pellegrini
The research aims to investigate how individuals can be persuaded to make purchases through repeated and personalized messages. Specifically, the study proposes a framework of the…
Abstract
Purpose
The research aims to investigate how individuals can be persuaded to make purchases through repeated and personalized messages. Specifically, the study proposes a framework of the potential benefits and risks of the online behavioral and data-driven digital advertising (OBA), which can help researchers and practitioners to better understand shopping behavior in the online retailing setting. In addition, the research focuses on the role of privacy concerns in affecting avoidance or adoption of OBA.
Design/methodology/approach
The authors apply a structural equation modeling (SEM) approach with partial least square (PLS) regression method to test the research hypotheses through data coming from a structured questionnaire.
Findings
OBA is a controversial type of advertising that activates opposing reactions on consumers' perspective. Specifically, acceptance of the OBA is positively related to relevance, usefulness and credibility of the personalized advertisements, while the intention to avoid personalized ads is strictly related to the privacy concerns. Consequently, OBA acceptance and avoidance affected the click intention on the ad and the behavioral intention that are decisive for the success of data-driven digital advertising.
Originality/value
Prior research came up with complex theoretical frameworks that explain antecedents of OBA focusing only on ethical issues in marketing, on the effectiveness of a single OBA campaign or on how to create a successful advertising campaign. However, no study focuses on the intended or actual behavior of shoppers. Specifically, filling the gap in the existing literature, our research applies an SEM approach to identify both benefits and risks and the antecedents of the actual behavior of individuals in terms of actual purchases promoted by OBA.
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Sam Prince, Stephen Chapman and Peter Cassey
The paper introduces a new conceptualisation of entrepreneurship that promotes a broader perspective of the phenomenon. The purpose of the paper is to re-conceptualise the act of…
Abstract
Purpose
The paper introduces a new conceptualisation of entrepreneurship that promotes a broader perspective of the phenomenon. The purpose of the paper is to re-conceptualise the act of entrepreneurship so as to reduce it to the fundamental behaviours and processes.
Design/methodology/approach
The paper sets out the motivations for and challenges in establishing a broader definition of entrepreneurship. Following this, current approaches to defining entrepreneurship are reviewed. In light of these, a definition of entrepreneurship is offered that captures a new perspective in understanding entrepreneurship. A critique of the offered definition is offered with regards to promoting theory development, empirical research, quality predictions and a distinctive research domain.
Findings
The authors argue that a definition of entrepreneurship that is focussed on the development and validation of ideas provides a thought-provoking re-conceptualisation of entrepreneurship. Extant perspectives on entrepreneurship as business/organisation creation, uncertainty, innovation, value creation and opportunity recognition/creation are drawn on to demonstrate the applicability of the definition.
Originality/value
The pursuit for an encompassing definition of entrepreneurship has been both extensive and earnest, which has inadvertently resulted in a sizable pool of definitions. The authors offer a re-conceptualisation of entrepreneurship with the intent to provide a broad yet coherent definition that encompasses all acts of entrepreneurship. A benefit of this conceptualisation is the establishment of the endpoint of the entrepreneurship process that delineates it from the domain of management.
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The purpose of this paper is to analyze marketability constructed from market share and concentration and to test its effect on the profitability and the mediation effects of…
Abstract
Purpose
The purpose of this paper is to analyze marketability constructed from market share and concentration and to test its effect on the profitability and the mediation effects of profit‒loss sharing under stewardship theory.
Design/methodology/approach
This research employs data of financial statements published by ten sharia commercial banks listed in the Indonesia Financial Services Authority during the period 2011–2016. The data are analyzed into path analysis model using multiple mediators.
Findings
The result reveals that sharia banks’ marketability in Indonesia tends to be low. Based on the test of significance through Partial Least Square, it is found that marketability has a positive effect on the level of profitability, indicating that market share and concentration of sharia banks positively lead the change on the level of Return on Asset and Return on Equity. This paper further identifies the mediation effects emerged through mudharabah and musharakah. The results point out that mudharabah has a partial effect and musharakah has a competitive effect on the relationship between market share and profitability.
Practical implications
This paper can be a decision-maker for Central Bank and Financial Services Authority for encouraging sharia banks to enhance the power market through the mode of finances with profit‒loss sharing.
Originality/value
The growth of sharia banks is currently becoming highlight of the literature of sharia banks. This paper provides insights into stewardship theory that sharia banking management provides the concept of the alignment of interest.
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Service robots are expected to become increasingly common, but the ways in which they can move around in an environment with humans, collect and store data about humans and share…
Abstract
Purpose
Service robots are expected to become increasingly common, but the ways in which they can move around in an environment with humans, collect and store data about humans and share such data produce a potential for privacy violations. In human-to-human contexts, such violations are transgression of norms to which humans typically react negatively. This study examines if similar reactions occur when the transgressor is a robot. The main dependent variable was the overall evaluation of the robot.
Design/methodology/approach
Service robot privacy violations were manipulated in a between-subjects experiment in which a human user interacted with an embodied humanoid robot in an office environment.
Findings
The results show that the robot's violations of human privacy attenuated the overall evaluation of the robot and that this effect was sequentially mediated by perceived robot morality and perceived robot humanness. Given that a similar reaction pattern would be expected when humans violate other humans' privacy, the present study offers evidence in support of the notion that humanlike non-humans can elicit responses similar to those elicited by real humans.
Practical implications
The results imply that designers of service robots and managers in firms using such robots for providing service to employees should be concerned with restricting the potential for robots' privacy violation activities if the goal is to increase the acceptance of service robots in the habitat of humans.
Originality/value
To date, few empirical studies have examined reactions to service robots that violate privacy norms.
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