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This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.

The purpose of this study is to examine the impact of technological diversification (TD) on enterprise innovation performance, meanwhile focusing on the moderating effects of various organizational slack (i.e. absorbed and unabsorbed slack) and ownership types (i.e. state-owned or privately-owned) in the context of Chinese listed firms.

This study formulates five hypotheses based on organization and agency theories. Our empirical analysis employs a fixed-effect regression estimator with a unique panel dataset of Chinese-listed manufacturing firms and 13,566 firm-year observations over 9 years from 2012 to 2020.

Our findings show that an inverted U-shaped relationship exists between TD and innovation performance, varying with different types of organizational slack and ownership. In state-owned enterprises (SOEs), unabsorbed slack negatively moderates the inverted U-shaped relationship; however, in privately-owned enterprises (POEs), this relationship is positively moderated. Although absorbed slack has negative moderating effects in both SOEs and POEs, its impact is only significant for POEs.

Our results imply that organizational slack has a contrasting impact on the relationship between TD and innovation performance when the type of ownership varies. Therefore, the managers that intend to achieve optimal innovation performance through TD should understand how organizational slack can be leveraged.

This study contributes to the existing literature by applying the relationship between TD and innovative performance to the transition economy, as well as examining the double-edged sword impact of state ownership on firm innovation performance.

India liberalized its economy in 1991, which resulted in intense global competition, quality-conscious and demanding customers. Additionally, significant technological advancements lead to enhancements in products and processes. These forced Indian organizations to adopt innovative business strategies in the past 30 years. Meanwhile, the Lean Six Sigma methodology has significantly grown with vast applicability during the past 30 years. Thus, the purpose of this study is to develop the learning on Lean Six Sigma methodology in the Indian context through investigation of literature.

A three-stage systematic literature review approach was adopted to investigate the literature during the present study. In total, 187 articles published in 62 journals/conference proceedings from 2005 to 2022 (18 years) were shortlisted. The first part of the article summarizes the significant milestones towards the quality journey in the Indian context, along with the evolution of the Lean Six Sigma methodology. The second part examines the shortlisted papers on Lean Six Sigma frameworks, their applicability in industrial sectors, performance metrics, outcomes realized, publication trends, authorship patterns and leading researchers from the Indian perspective.

Lean Six Sigma has emerged as a highly acclaimed and structured business improvement strategy worldwide. The Indian economy has seen remarkable growth in the past decade and is one of the fastest-growing economies in the 21st century. Lean Six Sigma implementation in India has significantly increased from 2014 onward. The study revealed that researchers have proposed several different frameworks for Lean Six Sigma implementation, the majority of which are conceptual. Furthermore, the balanced applicability of Lean Six Sigma in manufacturing and service sectors was observed with the highest implementation in the health-care sector. Additionally, the widely adopted tools, techniques along with performance metrics exploring case studies were reported along with a summary of eminent and leading researchers in the Indian context.

This study is confined to reviewed papers as per the research criteria with a significant focus on the Indian context and might have missed some papers due to the adopted papers selection strategy.

The present study is one of the initial attempts to investigate the literature published on Lean Six Sigma in the Indian context, including perspective on the Indian quality movement. Therefore, the present study will provide an understanding of Lean Six Sigma methodology in the Indian context to graduating students in engineering and management and entry-level executives. The analysis and findings on Lean Six Sigma frameworks, research approach, publications details, etc., will be helpful to potential research scholars and academia. Additionally, analysis of case studies on Lean Six Sigma implementation by Indian industries will assist the managers and professionals in decision making.

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.

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.

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.

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.

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.

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.

This study aims to investigate the influence of CEO’s only-child status on corporate social responsibility (CSR) practices. It seeks to extend the understanding of upper echelon theory by examining unexplored CEO characteristics and their impact on CSR decisions.

The paper uses manually collected CEO family information and Chinese Stock and Market Accounting Research data as a basis to examine the influence of CEOs’ early-life experiences on their engagement in CSR activities. The study applies attachment security theory from developmental psychology and uses upper echelon theory, particularly focusing on CEOs’ only-child status. A comparative analysis of philanthropic donations between CEOs who are only children and those who have siblings is conducted. The study also examines the moderating effects of corporate slack resources and CEO shareholdings.

Preliminary findings suggest that CEOs who are only children are more likely to engage in CSR compared to their counterparts with siblings. However, the difference in donation amounts between the two groups tends to attenuate with decreased slack resources and increased CEO shareholdings.

To the best of the authors’ knowledge, this research represents the first attempt to investigate being the only child in one’s family and the CSR-related decision of CEOs, which extends the upper echelon theory by introducing the family science theory into the management domain.

Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on their technical aspects rather than social. This study aims to hypothesize that improving both the technical maturity of EVMS and the social environment elements of EVMS applications together will significantly impact project performance outcomes. For the first time, empirical evidence supports a strong relationship between EVMS maturity and environment.

Data was collected from 35 projects through four workshops, attended by 31 industry practitioners with an average of 19 years of EVMS experience. These experts, representing 23 organizations, provided over 2,800 data points on sociotechnical integration and performance outcomes, covering projects totaling $21.8 billion. Statistical analyses were performed to derive findings on the impact of technical maturity and social environment on project success.

The results show statistically significant differences in cost growth, compliance, meeting project objectives and business drivers and customer satisfaction, between projects with high EVMS maturity and environment and projects with poor EVMS maturity and environment. Moreover, the technical and social dimensions were found to be significantly correlated.

Key contributions include a novel and tested performance-driven framework to support integrated project management using EVMS. The adoption of this detailed assessment framework by government and industry is driving a paradigm shift in project management of some of the largest and most complex projects in the U.S.; specifically transitioning from a project assessment based upon a binary approach for EVMS technical maturity (i.e. compliant/noncompliant to standards) to a wide-ranging scale (i.e. 0–1,000) across two dimensions.

The main aim of the current study is to investigate the effect of Anti-Crack HP 67/36 glass fibre on the mechanical performance of mortars made of cement, with a focus on post-cracking evaluations using the digital image correlation (DIC) technique.

Experimental tests were carried out on 36-mm long fibres at 0.8% by volume and added to the normal strength (NSM), high strength (HSM) and high strength mortar with fly ash (HSMFA) mortars. CEM I 52.5 CP2 NF, CEM II/A-L 42.5 NF and CEM III/C 32.5 N-SR PM were used for each series of mortar to assess the performance of the glass fibres with the types of cement. F-class fly (FA) ash was used to reduce global CO₂ emissions.

The mortar’s strength decreased as the cement types changed from CEM I to CEM II and III. However, due to changes in the portlandite content of the cement, water porosity increased for both types of mortar, without and with fibre. It was also found that using glass fibre increased flexural strength more than compressive strength, regardless of the type of cement used. For all the strength classes, it was found that the mortar mixes with CEM I had the highest critical crack opening (w_c) and fracture energy (G_F), followed by CEM II and III. No significant effects were observed in the mortar’s property by replacing fly ash (12%).

Only mortars were formulated in this study, but the results must be verified at the concrete scale.

Validation of the DIC technique to characterize the post-cracking behaviour of cement-based material. Use of glass fibres to improve the material’s resistance to cracking.

Use of CEM II and CEM III cements with low CO₂ footprint instead of CEMI without altering the mechanical performance of the material.

The work is a further contribution to studying the cracking behaviour of several series of variable mortars depending on the resistance class and the type of cement used.

Despite the deployment of state-of-the-art methodologies for project management, employee turnover in projects remains high. Such turnover has significant costs in terms of replacing personnel, potential deadline overruns and financial expenditure. Employee turnover in project contexts may stem from time-related issues associated with multiple parallel projects and short deadlines. Using person–environment fit and time congruence theories, this research examines the relationship between employee turnover intentions and individual–organizational (I–O) polychronicity fit, which captures the degree of match between individuals’ and organizational preferences for focusing on multiple tasks simultaneously.

Survey data were collected from 309 software project employees in Pakistan. Hypotheses were tested using polynomial regressions and response surface modeling.

I–O polychronicity fit is related to turnover intentions. Turnover intentions are lower when I–O polychronicity fit occurs on the lower end of the polychronicity continuum, whereas turnover intentions are higher when fit is observed on the higher end of the polychronicity continuum. The relationship between I–O polychronicity fit and turnover intentions is significantly explained by exhaustion and perceptions of work overload.

The study’s insights provide recommendations for organizations to optimally manage multitasking to help retain project employees.

These findings extend our understanding of the underlying mechanisms between I–O polychronicity fit and turnover intentions. Furthermore, this research expounds on how employee exhaustion and perceptions of work overload explain the relationship between I–O polychronicity fit and turnover intentions.

Migration is on the rise due to globalization and human mobility. This has led to increased impacts that have affected many industries, including the construction industry. A large number of migrants are employed in the construction sector, and employers are challenged to make sure all employees are properly integrated to meet the demands needed for construction projects. This article addresses key differences between migrant and native workers to help hiring departments in the construction industry analyse workers' attitudes based on cultural and motivational factors to have the workforce they need to succeed.

The research used both quantitative and qualitative surveys. A two-part questionnaire, designed through a comprehensive literature review, was carried out to identify key differences between native and migrant workers. The data were obtained and then analysed using different statistical approaches, including factor analysis protocol, factor structure model, reliability analysis, relative importance index and nonparametric test analysis. A semi-structured interview was then conducted to discuss all the findings.

The study indicated that migrant workers, compared to natives, tend to give more importance to their working environment, particularly accommodation, work safety and relations with teammates. Also, migrants typically take a socialistic approach instead of an individual approach while at work and reveal an extensive range of behaviours based on a sense of belonging. It might be more important for migrants to have a place in society, to have a settled life and to be integrated into an established order than to improve their rights and benefits. On the other hand, the study argued that native workers tend to prioritize their benefits at work, such as regular payments for overtime and insurance premiums. Their behaviours might carry a more neutral and individual attitude as well as specific cultural traces.

The study is limited to a sample of participants in the Turkish construction sector. Further research based on more cultural models and motivational factors with a larger group of respondents from different countries could offer better results. The results of the study might not apply to a broad context due to many other factors that affect worker behaviours, such as geography, cultural structures and working conditions. Despite these drawbacks, the present paper may help employers and other stakeholders understand the best way to incorporate migrants into the construction industry.

This research is very important for the construction industry in various countries that are currently employing thousands of migrants. Being able to address the key differences between migrants and native workers based on cultural and motivational factors might help with engagement and create a level of harmony in the field for greater productivity.

In this work, the authors analyze the dynamic interdependencies between military expenditures and the real economy for the period 1970–2018, and the authors' approach allows for the existence of dominant economies in the system.

In this study, the authors employ a Network General Equilibrium GVAR (global vector autoregressive) model.

By accounting for the interconnection among the top twelve military spenders, the authors' findings show that China acts as a leader in the global military scene based on the respective centrality measures. Meanwhile, statistically significant deviations from equilibrium are observed in most of the economies' military expenses, when subjected to an unanticipated unit shock of other countries. Nonetheless, in the medium run, the shocks tend to die out and economies converge to an equilibrium position.

With the authors' methodology the authors are able to capture not only the effect of nearness on a country's military spending, as the past literature has documented, but also a country's defense and economic dependencies with other countries and how a unit's military expenses could shape the spending of the rest. Using state-to-the-art quantitative and econometric techniques, the authors provide robust and comprehensive analysis.