Search results
1 – 10 of over 1000While prior research has established that traumatic brain injury (TBI) is a risk factor for violent offending, there is little understanding of mechanisms that may underpin this…
Abstract
Purpose
While prior research has established that traumatic brain injury (TBI) is a risk factor for violent offending, there is little understanding of mechanisms that may underpin this relationship. This is problematic, as a better understanding of these mechanisms could facilitate more effective targeting of treatment. This study aims to address these gaps in the extant literature by examining TBI as a predictor of violent offending and test for mediation effects through cognitive constructs of dual systems imbalance and hostility among a sample of justice-involved youth (JIY).
Design/methodology/approach
The Pathways to Desistance data were analyzed. The first three waves of this data set comprising the responses of 1,354 JIY were analyzed. Generalized structural equation modeling was used to test for direct and indirect effects of interest. A bootstrap resampling process was used to compute unbiased standard errors for determining the statistical significance of mediation effects.
Findings
Lifetime experience of TBI was associated with increased violent offending frequency at follow-up. Hostility significantly mediated this relationship, but dual systems imbalance did not. This indicated that programming focused on reducing hostility among JIY who have experienced TBI could aid in reducing violent recidivism rates.
Originality/value
To the best of the author’s knowledge, this study was the first to identify significant mediation of the relationship between TBI and violent offending through hostility.
Details
Keywords
Kiyavash Irankhah, Soheil Asadimehr, Golnaz Ranjbar, Behzad Kiani and Seyyed Reza Sobhani
To effectively combat the increasing rates of obesity, it is crucial to explore how environmental factors like sidewalk access impact weight-related outcomes. This study aimed to…
Abstract
Purpose
To effectively combat the increasing rates of obesity, it is crucial to explore how environmental factors like sidewalk access impact weight-related outcomes. This study aimed to systematically examine the association between sidewalk accessibility and weight-related outcomes.
Design/methodology/approach
Databases were searched by keywords for relevant articles, which were published before March 3, 2024, to report the role of neighborhood sidewalk access on weight-related outcomes. The main findings of the selected articles were extracted from eligible studies by two independent reviewers.
Findings
A total of 20 out of 33 studies indicated a significant negative relationship between access to sidewalks and weight-related outcomes. Three studies demonstrated an indirect relationship between access to sidewalks and weight-related outcomes by greater access to physical environments. In addition, five studies reported no clear relationship, and three studies reported a significantly positive relationship between access to sidewalks and weight-related outcomes.
Practical implications
In general, people who live in urban areas with better sidewalk access benefit from better weight-related outcomes. Adults showed this correlation more prominently than adolescents and children. Therefore, sidewalks that have a positive effect on physical activity levels could be considered as a preventive measure against obesity.
Originality/value
One of the weight-related outcomes is obesity. Every community faces numerous challenges due to obesity, which adversely affects the quality of life and health. Environmental factors such as access to sidewalks could be associated with body weight due to lifestyle influences.
Details
Keywords
Haroon Iqbal Maseeh, Charles Jebarajakirthy, Achchuthan Sivapalan, Mitchell Ross and Mehak Rehman
Smartphone apps collect users' personal information, which triggers privacy concerns for app users. Consequently, app users restrict apps from accessing their personal…
Abstract
Purpose
Smartphone apps collect users' personal information, which triggers privacy concerns for app users. Consequently, app users restrict apps from accessing their personal information. This may impact the effectiveness of in-app advertising. However, research has not yet demonstrated what factors impact app users' decisions to use apps with restricted permissions. This study is aimed to bridge this gap.
Design/methodology/approach
Using a quantitative research method, the authors collected the data from 384 app users via a structured questionnaire. The data were analysed using AMOS and fuzzy-set qualitative comparative analysis (fsQCA).
Findings
The findings suggest privacy concerns and risks have a significant positive effect on app usage with restricted permissions, whilst reputation, trust and perceived benefits have significant negative impact on it. Some app-related factors, such as the number of apps installed and type of apps, also impact app usage with restricted permissions.
Practical implications
Based on the findings, the authors provided several implications for app stores, app developers and app marketers.
Originality/value
This study examines the factors that influence smartphone users' decisions to use apps with restricted permission requests. By doing this, the authors' study contributes to the consumer behaviour literature in the context of smartphone app usage. Also, by explaining the underlying mechanisms through which the principles of communication privacy management theory operate in smartphone app context, the authors' research contributes to the communication privacy management theory.
Details
Keywords
Christiana Osei Bonsu, Chelsea Liu and Alfred Yawson
The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this…
Abstract
Purpose
The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.
Design/methodology/approach
To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.
Findings
The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.
Practical implications
CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.
Originality/value
Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.
Details
Keywords
Lisa Maria Beethoven Steene, Lisa Gaylor and Jane L. Ireland
The current review aims to focus on how risk and protective factors for self-harm in secure mental health hospitals are captured in the literature.
Abstract
Purpose
The current review aims to focus on how risk and protective factors for self-harm in secure mental health hospitals are captured in the literature.
Design/methodology/approach
Fifty-seven articles were included in a systematic review, drawn from an initial 1,119 articles, post duplicate removal. Databases included Psycinfo, Psycarticles, Psycnet, Web of Science and EBSCO host. A thematic analysis was used, which included a meta-ethnographic approach for considering qualitative papers.
Findings
There was a clear focus on risk factors, with eight identified (in order of occurrence): raised emotional reactivity and poor emotion regulation; poor mental health; traumatic experiences; personality disorder diagnosis and associated traits; increased use of outward aggression – dual harm; constraints of a secure environment and lack of control; previous self-harm and suicide attempts; and hopelessness. Protective factors featured less, resulting in only three themes emerging (in order of occurrence): positive social support and communication; positive coping skills; and hope/positive outlook.
Research limitations/implications
This includes a proposal to move focus away from “risk” factors, to incorporate “needs”, in terms of individual and environmental factors. There is also a need for more attention to focus on developing high quality research in this area.
Originality/value
The research captures an area where a synthesis of research has not been comprehensively undertaken, particularly with regards to capturing protective as well as risk factors.
Details
Keywords
The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More…
Abstract
Purpose
The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.
Design/methodology/approach
The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.
Findings
The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.
Research limitations/implications
The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.
Practical implications
The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.
Originality/value
The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.
Details
Keywords
Marwa Elnahass, Xinrui Jia and Louise Crawford
This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit…
Abstract
Purpose
This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.
Design/methodology/approach
Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.
Findings
The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.
Research limitations/implications
The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.
Practical implications
This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.
Social implications
With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.
Originality/value
This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.
Details
Keywords
Shubhangi Verma, Purnima Rao and Satish Kumar
This study aims to establish the factors affecting the financial investment decision-making of an investor, with specific reference to investors’ emotions and how various events…
Abstract
Purpose
This study aims to establish the factors affecting the financial investment decision-making of an investor, with specific reference to investors’ emotions and how various events such as festivals, the pandemic and sports matches affect their investors’ investment decision-making. The authors further intend to understand the role of these investor emotions in creating stock market anomalies.
Design/methodology/approach
Twenty-nine semistructured exploratory interviews with fund managers from the top 10 asset management companies in India, who deal with individual investors regularly, were taken. The interviews were conducted to identify and describe the underlying ideas and sentiments that influence an individual’s investment behavior.
Findings
Although risk and return are the primary motivators of investment decisions, fund managers’ daily interactions with individual investors are affected by unpredictability and technical ambiguity, and investing is an inherently emotionally arousing process, according to the findings of the in-depth interviews.
Originality/value
To the best of the authors’ knowledge, this study is one of the first studies in Indian market to report the views of financial professionals about the emotional aspect of investors in making an investment decision. With most of the research conducted using quantitative methods, the current study brings in the perspective of financial professionals using primary data.
Details
Keywords
Tiep Nguyen, Nicholas Chileshe, Duc Ty Ho, Viet Thanh Nguyen and Quang Phu Tran
Urban rail projects are typically large-scale transport infrastructure projects (megaprojects) which have many potential risks that can influence the strategic goals of owners…
Abstract
Purpose
Urban rail projects are typically large-scale transport infrastructure projects (megaprojects) which have many potential risks that can influence the strategic goals of owners. However, there is a paucity of studies which explore the impact of risks on both “urban rail” project time and cost together considering quantitative assessments. Therefore, this paper focuses on investigating critical risks and quantifying such risk impacts on urban railway project schedule and cost in practice.
Design/methodology/approach
A combination of qualitative and quantitative research methods comprising semi-interviews with five experts and a questionnaire survey of 132 professional respondents is used. The data were modeled using Monte Carlo Simulation to predict the probability of project schedule and cost.
Findings
The results show that 30 risk variables are categorized into seven main groups which have significant impacts on both project time and cost. Outstanding five risk variables were highlighted as follows: (1) project site clearance and land compensation; (2) design changes; (3) physical project resources; (4) contractors’ competencies and (5) project finance. Such findings were supported by Monte Carlo simulation which predicted in the worst case that the project may suffer 11.03 months’ delays and have cost overrun with a contingency of US$287.68 million.
Originality/value
This study expands our knowledge about time and cost contingency of urban metro railway implementation across developing economies and particularly within the context of Vietnam. Policymakers will not only gain an understanding about risk structure but will also recognize the significant impacts of critical risk through risk impact modeling and simulation. Such an approach provides insights into risk treatment priorities for planners so that they can proactively establish suitable strategies for risk mitigation in practice.
Details
Keywords
Maria Dodaro and Lavinia Bifulco
The purpose of this paper is to explore two financial inclusion measures adopted within the local welfare context of the city of Milan, Italy, examining their functioning and…
Abstract
Purpose
The purpose of this paper is to explore two financial inclusion measures adopted within the local welfare context of the city of Milan, Italy, examining their functioning and underpinning representations. The aim is also to understand how such representations take concrete shape in the practices of local actors, and their implications for the opportunities and constraints regarding individuals' effective inclusion. To this end, this paper takes a wide-ranging look at the interplay between the rise of financial inclusion and the individualisation and responsibilisation models informing welfare policies, within the broader context of financialisation processes overall.
Design/methodology/approach
This paper draws on the sociology of public action approach and provides a qualitative analysis of two case studies, a social microcredit service and a financial education programme, based on direct observation and semi-structured interviews conducted with key policy actors.
Findings
This paper sheds light on the rationale behind two financial inclusion services and illustrates how the instruments involved incorporate and tend to reproduce, individualising logics that reduce the problem of financial exclusion, and the social and economic vulnerability which underlies it, to a matter of personal responsibility, thus fuelling depoliticising tendencies in public action. It also discusses the contradictions underlying financial inclusion instruments, showing how local actors negotiate views and strategies on the problems to be addressed.
Originality/value
The paper makes an original contribution to the field of sociology and social policy by focusing on two under-researched instruments of financial inclusion and improving understanding of the finance-welfare state nexus and of the contradictions underpinning attempts at financial inclusion of the most vulnerable.
Details