Search results

1 – 10 of 40

Abstract

Details

The Impact of ChatGPT on Higher Education
Type: Book
ISBN: 978-1-83797-648-5

Book part
Publication date: 3 May 2023

Ben Spencer, Tim Jones, Juliet Carpenter and Sue Brownill

This chapter explores the potential for involving the public in planning healthy urban mobility using a case study of two neighbourhoods in Oxford, UK. We draw specifically on…

Abstract

This chapter explores the potential for involving the public in planning healthy urban mobility using a case study of two neighbourhoods in Oxford, UK. We draw specifically on lessons learned from the UK case of a large-scale international study entitled Healthy Urban Mobility (HUM). The HUM project was based on the need to address health inequalities within urban areas by implementing new approaches to planning and health that use novel research methods to encourage active dialogue with a wide range of stakeholders. The two principal objectives of the research were firstly, to understand the impact of everyday (im)mobility on health and wellbeing within different social groups, and secondly, to explore the potential for participatory mobilities planning with local communities to support and develop solutions for healthy urban mobility.

The chapter is organised into six parts. Following the introduction, we highlight the theories behind the need for public participation in urban mobility planning and calls for active dialogue and mutual learning between practitioners and communities for effective action on improving urban health. Then in the third and fourth parts, we provide an overview of the approach to participatory mobilities planning with local communities in the UK as part of the HUM project. In the fifth part, we report the outcomes of the project and critically reflect on the overall approach and lessons learned that may be of use to practitioners and communities. Finally, we conclude with the significance of the study and implications for public participation in planning healthy urban mobility. The research demonstrates the significant potential of participatory methods in transport infrastructure project but also highlights the complexities of public engagement and points to the need for a continual, long-term process to build trust between partners.

Details

Public Participation in Transport in Times of Change
Type: Book
ISBN: 978-1-80455-037-3

Keywords

Open Access
Article
Publication date: 30 November 2023

Domenico Campa, Alberto Quagli and Paola Ramassa

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

1920

Abstract

Purpose

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

Design/methodology/approach

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

Findings

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

Research limitations/implications

This study outlines directions for future accounting research on fraud.

Practical implications

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

Originality/value

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

Details

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

Keywords

Abstract

Details

Occupational Therapy With Older People into the Twenty-First Century
Type: Book
ISBN: 978-1-83753-043-4

Book part
Publication date: 2 October 2023

Rachel Berman, Patrizia Albanese and Xiaobei Chen

In keeping with the long-standing focus on cities and urbanism in sociology, the researchers in this volume contribute to our knowledge of children, youth, and the city. These…

Abstract

In keeping with the long-standing focus on cities and urbanism in sociology, the researchers in this volume contribute to our knowledge of children, youth, and the city. These scholars take up ideas connected to agency, belonging, citizenship, identity, participation, power, and relationality and explore both historical and contemporary ways children and youth co-construct, contribute to, are constructed by, navigate, negotiate, and resist their urban social worlds and urban relationships.

Details

Sociological Research and Urban Children and Youth
Type: Book
ISBN: 978-1-80117-444-2

Keywords

Content available
Book part
Publication date: 1 December 2023

Gail Anne Mountain

Abstract

Details

Occupational Therapy With Older People into the Twenty-First Century
Type: Book
ISBN: 978-1-83753-043-4

Content available
Book part
Publication date: 30 June 2023

Lisa M. Given, Donald O. Case and Rebekah Willson

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

Content available
Book part
Publication date: 30 June 2023

Lisa M. Given, Donald O. Case and Rebekah Willson

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

Article
Publication date: 3 January 2024

Zain Ul Abideen and Han Fuling

This study highlights the influence of non-financial sustainability reporting and firm reputation (FR) on the China Stock Exchange. The study is based on the components of…

Abstract

Purpose

This study highlights the influence of non-financial sustainability reporting and firm reputation (FR) on the China Stock Exchange. The study is based on the components of sustainability reporting that influence FR.

Design/methodology/approach

A simple ordinary least squares (OLS) regression model is initially run to test the hypotheses. Advanced econometric methods are used to detect the presence of heteroskedasticity. The study utilizes fixed-effect, two-stage least squares (2SLS) and two-step generalized method of moments (GMM) regression models to address endogeneity issues.

Findings

Findings suggest that NFSR has a negative influence on FR. Conversely, environmental, social and governance (ESG) sustainability reporting exhibited positive associations with a FR in fixed-effect, 2SLS and GMM results.

Research limitations/implications

This study has limitations, and data collection is restricted to the period from January 2018 to June 2023, limiting the scope of findings due to data constraints. Brand equity measurement is considered only one aspect of a company's activities, and other methods can also be considered for measuring brand equity. Another limitation is a standardized method for measuring NFSR. While this study used the Arianpoor and Salehi (2021) model to measure sustainability reporting in the Chinese market, future research could explore different methods.

Practical implications

The findings of this study have important practical implications for corporate management, highlighting reputation challenges and the strategic importance of sustainability. Managers are encouraged to use NFSR strategically to enhance their reputation and corporate strategy.

Social implications

The social implications highlight ownership and regulatory structures, promoting enhanced sustainability reporting in China's business culture. This insight informs policymakers, businesses and stakeholders regarding the importance of sustainability reporting, guiding decisions on corporate reputation and sustainability regulations.

Originality/value

The research indicates the importance of context-specific sustainability reporting for enhancing reputation. It provides insights into sustainability's impact on a company's reputation, promoting responsible practices for a sustainable global economy. To the best of the authors' knowledge, this is the first research that utilizes the NFSR frameworks and a sample of firms in China to discuss sustainability reporting with different guidelines.

Details

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

Keywords

Article
Publication date: 27 March 2023

Laurence Ferry, Henry Midgley and Stuart Green

The study explains why Parliamentarians in the United Kingdom (UK) focused on accountability through data during the COVID-19 pandemic, as well as on how data could be used to…

Abstract

Purpose

The study explains why Parliamentarians in the United Kingdom (UK) focused on accountability through data during the COVID-19 pandemic, as well as on how data could be used to improve the government’s response to the pandemic.

Design/methodology/approach

Understanding the implications of accountability for COVID-19 is crucial to understanding how governments should respond to future pandemics. This article provides an account of what a select committee in the UK thought were the essential elements of these accountability relationships. To do so, the authors use a neo-Roman concept of liberty to show how Parliamentary oversight of the pandemic for accountability was crucial to maintaining the liberty of citizens during the crisis and to identify what lessons need to be learnt for future crises.

Findings

The study shows that Parliamentarians were concerned that the UK government was not meeting its obligations to report openly about the COVID-19 pandemic to them. It shows that the government did make progress in reporting during the pandemic but further advancements need to be made in future for restrictions to be compatible with the protection of liberty.

Research limitations/implications

The study extends the concept of neo-Roman liberty showing how it is relevant in an emergency situation and provides an account of why accountability is necessary for the preservation of liberty when the government uses emergency powers.

Practical implications

Governments and Parliaments need to think about how they preserve liberty during crises through enhanced accountability mechanisms and the publication of data.

Originality/value

The study extends previous work on liberty and calculation, providing a theorisation of the role of numbers in the protection of liberty.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of 40