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This study aims to explore the dual-path effects of challenge (CTP) and hindrance time pressure (HTP) on knowledge sharing, which provides theoretical reference for knowledge teams to carry out knowledge sharing smoothly.

This study collected two waves of data and surveyed 416 employees in China. Regression analysis, bootstrapping and structure equitation modeling was adopted to test the hypotheses.

CTP has a positive impact on employee knowledge sharing, while HTP has a negative impact on employee knowledge sharing. Self-efficacy plays a mediating role between CTP and knowledge sharing, and emotional exhaustion plays a mediating role between HTP and knowledge sharing. The perceived organizational support can moderate the relationship between CTP and self-efficacy and between HTP and emotional exhaustion.

This study explains the reasons for the academic controversy about the effect of time pressure, enhances the scholars’ attention and understanding of the dual-path mechanism between time pressure and knowledge sharing and augments the theoretical research of time pressure and knowledge sharing.

Section 404 of the Sarbanes–Oxley Act (SOX) altered the relationship between auditors and their clients by requiring an external audit of companies’ internal controls. Regulatory guidance is interpreted and applied by external auditors to comply with SOX. The purpose of this paper is to apply service operations management theories and techniques to the internal control audit process to better understand the role regulatory guidance plays in audit services. We discuss service operations management theories that apply to the production of audit services and employ the operations management technique of simulation to examine the effects of a historical relationship between the client and the auditor, information sharing between the client and the auditor, and the auditor’s perceived risk of the client on the internal control audit process. The application of service operations management theories and the simulation results illustrate that risk and information sharing are key factors for the audit process. The results suggest the updated Public Company Accounting Oversight Board guidance from Auditing Standard 2 to Auditing Standard 5 appropriately increased audit effectiveness by encouraging risk-based judgments and information sharing. This paper merges accounting and service operations management research to examine the effects of regulatory guidance on the internal control audit process. The paper uses simulation to illustrate the importance of interpreting regulatory guidance and the specific effects of risk and information sharing on the internal control audit process.

This article outlines the longitudinal consequences for men who participated in the work‐sharing couples study which was a Norwegian, experimental research project in the early 1970s. The aim of the original project was to promote gender equality and a better work/life balance in families; the design involved both spouses working part‐time and sharing childcare and housework. This paper aims to present the results of a longitudinal follow‐up study of the participants in the work‐sharing couples study. In this paper the work‐sharing men's part‐time adaptations and the impact of the work‐sharing arrangement on their careers is the main focus.

The original project had a small scale, interventionist design based on couples working part‐time and sharing childcare and housework; effects were documented by questionnaires and time diaries. In the follow‐up study 30 years later, retrospective life‐course couple interviews with the original participants were used. The current paper is based on an analysis of the couple interviews with a particular focus on the men's careers.

Obtaining part‐time work was not difficult, and working part‐time was mostly uncomplicated for the men. Neither did their working part time for a substantial amount of time have negative career effects, and they were rather successful professionally. Their experiences as work sharers were mainly positively valued at their workplaces as adding to managerial skills. For those who did not have a managerial career, this was due to personal choice rather than any negative effect of working part‐time.

Changing men's adaptations to work and care is high on the agenda in family research as well as in policy making and the findings from this study contributes to new knowledge which is of interest in research as well as policy making.

The original project was unique internationally, and so is the longitudinal follow‐up of this experiment. The work‐sharing men's part‐time adaptations and the longitudinal impact on their careers provide new and contra‐intuitive insights into the question of men, work and family.

The purpose of this paper is to outline the background as well as methodological and epistemological aspects to, and the effects of, a follow‐up study 30 years later of the work‐sharing couples project, which is a Norwegian, experimental research project in the early 1970s. The aim of the project is to promote gender equality and a better work/life balance in families. In this paper the variation in work‐sharing and post work‐sharing trajectories over the life‐course is explored, mainly focusing on the impact of the work‐sharing arrangement on the couples' relations, their work/life balance and the well‐being of participants, the core objectives of the original project.

The original project has a small scale, interventionist design based on couples working part‐time and sharing childcare and housework; effects on family life and gender equality are documented by questionnaires and time diaries. In the follow‐up study, retrospective life‐course couple interviews with the original participants are used.

Revisiting the original project produced new insights into, the subversive and radical use of sex‐role theory in early Norwegian family sociology as an instrument of changing gender relations. In the follow‐up study, the high level of participation and the long duration of the arrangement would seem to qualify for a heightened level of expectation as to the effects of the experiment on the participants' lives. A high proportion of the couples are still married, and the work‐sharing arrangement has been regarded by the majority of participants to have had a positive impact on their marital relation, work/life balance and well‐being.

Insights gained from revisiting this project may prove fruitful when confronting contemporary dilemmas of work/life balance, as well as demographic and environmental challenges.

The original project is unique internationally owing to its theoretically subversive, interventionist design and reformatory ambition. The longitudinal follow‐up of the experiment is also unique in family research, and of great value for researchers into gender equality and the family.

The purpose of this paper is to empirically investigate the joint effects of lead time, information sharing and the accounts receivable period on reverse factoring (RF) adoption from the suppliers’ perspective.

Supported by one of the largest commercial banks in China, survey data are collected from 424 Chinese manufacturing firms and analyzed using regression methods.

The results suggest that lead time positively affects suppliers’ RF adoption directly and indirectly through the accounts receivable period. Meanwhile, information sharing has a positive, direct and a negative, indirect influence on suppliers’ RF adoption.

The findings give suppliers and financial institutions a better understanding of how to leverage the benefits of RF.

To measure the effects of work‐sharing arrangements on participants’ subsequent labor market outcomes in Taiwan such as full‐time employment rates, working hours of women and men and the difference in scale effect and effect of substitution between hours and employment for women and men.

Using the data from Manpower Utilization Survey, we applied the differences‐in‐differences estimation method to test the effects of work‐sharing arrangements on working hours, wage and employment. Multinomial logit was used to measure the effects of work sharing on full‐time employment. In order to correct the simultaneity and selectivity problems, we followed the Heckman two‐stage selection procedures to solve the selection bias, and used weighted least squares to solve heteroskedasticity in the wage and hour equations. The instrumental variable (IV) method was used to avoid simultaneity bias in the hour equation.

This paper found the restrictions enforced by law on working hours have negative effects on employees’ working conditions in certain industries in Taiwan. After controlling the working hours, we found the wages paid to women and men have increased subsequent to the enforcement of law. However, compared to men the net wage earned by women has increased to a lesser extent. It was further observed that with enactment of work‐sharing law, the employment rate of women has considerably declined since 2001. Main findings assimilating the results for hour, wage and full‐time employment suggest that a country like Taiwan (with work‐sharing arrangements implemented by law) has witnessed a smaller gap between women's and men's working time and wages during 2001‐2002. However, for the period of 2003‐2006 the amendment that introduced compressed work week brought a larger gender gap in working hours as well as wages. In other words, the implementation of work‐sharing law has reduced the gender gap in hours and wages during 2001‐2002, but the prevailing gender gap in hours as well as wages has worsened after the introduction of compressed work week during 2003‐2006.

An in‐depth analysis of labor market effects of work‐sharing law will be useful for the policymakers, especially those interested in understanding the impact of their policies on labor market outcomes like wage, hour and employment, and finding out whether policies were effective at reducing the gender gap in given outcomes.

Findings of the present study should not only provide the broad lessons for policymakers in Taiwan, but the results that have emerged from the country case study may be referred by other Asian countries who want to bring a change in working and employment conditions for their labor by implementing work‐sharing law.

The purpose of this study is to empirically examine the cause–effect relationships between workplace friendship and knowledge-sharing behavior, from a static perspective. Furthermore, it investigates the bi-directional relationship between the increase in both workplace friendship and knowledge-sharing behavior over same time periods, and also endeavors to identify whether there is a significant negative lagged effect of the increase in both workplace friendship on knowledge-sharing behavior, and vice versa, across time from a dynamic perspective.

The study conducts a three-wave questionnaire survey to test the research model. A latent change score approach was used to test the direct relationship between changes in workplace friendship and changes in knowledge-sharing behavior.

The findings reveal that knowledge-sharing behavior fosters workplace friendship and workplace friendship promotes the emergence of knowledge-sharing behavior. An increase in workplace friendship promotes an increase in knowledge-sharing behavior over same time periods. However, an increase in workplace friendship will lead to a lagged decrease of knowledge-sharing behavior across time, and vice versa.

The time interval in this study is a little short to capture the full changes in workplace friendship. Some important control factors and mediating mechanisms are not included in the research model.

This study guides managers to focus on various motivators to better strengthen workplace friendship and knowledge-sharing behavior and to consider and effectively respond to the negative side of workplace friendship and knowledge-sharing behavior across time.

This study emphasizes the predictivity of one important interaction patterns, namely, knowledge-sharing behavior on friendship at the workplace, from a static perspective. This study also shows the benefits of an increase in workplace friendship for the development of knowledge-sharing behavior in the same time period. Furthermore, the study presents a counterintuitive finding when taking the lag effect into consideration in exploring the relationship between changes both in workplace friendship and knowledge-sharing behavior, and identifies a negative side of both when viewed over longer periods.

Interest in car-sharing initiatives, as a tool for improving transport network efficiency in urban areas and on interurban links, has grown in recent years. They have often been proposed as a more cost effective alternative to other modal shift and congestion relief initiatives, such as public transport or highway improvement schemes; however, with little implementation in practice, practitioners have only limited evidence for assessing their likely impacts.

This study reports the findings of a Stated Preference (SP) study aimed at understanding the value that car drivers put on car sharing as opposed to single occupancy trips. Following an initial pilot period, 673 responses were received from a web-based survey conducted in June 2008 amongst a representative sample of car driving commuters in Scotland.

An important methodological aspect of this study was the need to account for differences in behaviour to identify those market segments with the greatest propensity to car share. To this end, we estimated a range of choice model forms and compared the ability of each to consistently identify individual behaviours. More specifically, this included a comparison of:

Standard market segmentation approaches based on multinomial logit with attribute coefficients estimated by reported characteristics (e.g. age, income, etc.);

A two-stage mixed logit approach involving the estimation of random parameters logit models followed by an examination of individual respondent's choices to arrive at estimates of their parameters, conditional on know distributions across the population (following Revelt & Train, 1999); and

A latent-class model involving the specification of C classes of respondent, each with their own coefficients, and assigning each individual a probability that they belongs to a given class based upon their observed choices, socioeconomic characteristics and their reported attitudes.

As hypothesised, there are significant variations in tastes and preferences across market segments, particularly for household car ownership, gender, age group, interest in car pooling, current journey time and sharing with a stranger (as opposed to family member/friend). Comparing the sensitivity of demand to a change from a single occupancy to a car-sharing trip, it can be seen that the latter imposes a ‘penalty’ equivalent to 29.85 IVT minutes using the mixed logit structure and 26.68 IVT minutes for the multinomial specification. Segmenting this latter value according to the number of cars owner per household results in ‘penalties’ equivalent to 46.51 and 26.42 IVT minutes for one and two plus car owning households respectively.

This paper starts with the assumption that local authorities, under the new public management, may use job sharing as part of an equal opportunities policy in order to attract and retain experienced and professional employees. Data collected from 32 councils in England and Scotland have shown that although most of the female employees would possibly prefer to work flexibly through job sharing, there was little or no established policies for the implementation of job sharing as a means of providing equal opportunities. With the consolidation of the new public management in local authorities in the late 1990s, the approach to the use of job sharing and flexible working in general has changed from emphasising equality to meeting business objectives. The promotion of job sharing is very limited and its implementation often restricted. Job sharing is undermined by a culture of full‐time work and determined by economic motives.