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Article
Publication date: 10 April 2017

Wendy Green, Stuart Taylor and Jennifer Wu

This paper surveys corporate officers responsible for greenhouse gas (GHG) reporting and assurance to determine the attributes that influence their choice between an accounting…

Abstract

Purpose

This paper surveys corporate officers responsible for greenhouse gas (GHG) reporting and assurance to determine the attributes that influence their choice between an accounting and a non-accounting GHG assurance provider. Differences in the relative importance of these attributes between those selecting accounting and non-accounting assurers are also explored.

Design/methodology/approach

A survey questionnaire was completed by 25 corporate officers responsible for reporting and voluntarily assurance of GHG emissions in Australia. The questionnaire asked the respondents to indicate the relative importance of 41 company and assurer attributes in influencing their assurance provider choice.

Findings

Results indicate that attributes related to the assurance provider, such as team and team leader assurance knowledge, reputation, objectivity and independence, are more influential than attributes related to the nature of the company or the nature of the GHG emissions. Attributes such as geographical dispersion of operations were found to be differently important to this decision between companies purchasing assurance from accounting and non-accounting firms.

Research limitations/implications

The study’s main limitation is the small number of participants. Future research may extend this study by exploring the conditions under which companies voluntarily assure GHG emissions as well the motivations of responsible officers in their assurer choice.

Practical implications

This paper provides valuable insights to GHG assurers to assist their understanding of the attributes that are important to potential GHG assurance clients.

Originality/value

The study makes unique contributions to the assurer choice literature by not only addressing this issue in the context of the dichotomous GHG assurance market but also by addressing it from the perspective of the assurance purchaser.

Details

Meditari Accountancy Research, vol. 25 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 18 September 2018

Wendy M. Green

The purpose of this paper is to explore the role of employee resource groups (ERGs) in a multi-national, for-profit corporation. The paper focuses on how ERGs facilitate learning.

2572

Abstract

Purpose

The purpose of this paper is to explore the role of employee resource groups (ERGs) in a multi-national, for-profit corporation. The paper focuses on how ERGs facilitate learning.

Design/methodology/approach

A qualitative case study approach was used to examine six social identity based ERGs in one multi-national for-profit organization headquartered in the USA.

Findings

The study found that ERGs facilitate learning and development activities in order to support their membership. ERGs, operating as communities of practice, also engaged in informal learning opportunities that were designed to shift perspectives of non-members and executive-level leaders in the organization.

Originality/value

There is a growing body of literature on ERGs across organizations and higher education that examine how these groups engage in activism, advocacy, recruitment, retention and education. This study examines the processes by which these groups facilitate learning and development activities and the benefits perceived by the membership. The paper provides value to human resources professionals and others who are interested in how ERGs function as learning communities and outcomes the membership perceive as most important.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 37 no. 7
Type: Research Article
ISSN: 2040-7149

Keywords

Book part
Publication date: 8 December 2023

Angela M. Kaufman-Parks, Monica A. Longmore, Wendy D. Manning and Peggy C. Giordano

The majority of emerging adults in the United States spend time in cohabiting unions. Prior research has suggested that higher levels of sexual non-exclusivity may exist among…

Abstract

The majority of emerging adults in the United States spend time in cohabiting unions. Prior research has suggested that higher levels of sexual non-exclusivity may exist among those in cohabiting relationships compared to marital unions. Although these basic patterns have been explored in prior work, research examining the potential reasons why levels of sexual non-exclusivity differ by union status has been limited. Drawing on a relational perspective and using the fifth wave of data from the Toledo Adolescent Relationships Study (TARS), the present study found that higher levels of sexual non-exclusivity in cohabiting relationships were explained by intimate relationship characteristics and sexual histories rather than sociodemographic factors, partner heterogamy, or partner- and couple-level drug use. These findings highlighted that understanding the higher rates of sexually non-exclusive experiences in cohabiting relationships, compared to marital relationships, requires attention to specific dynamics of the intimate partnership and prior relational experiences of both partners. The study concluded that cohabitation has a unique place in emerging adults’ relationship landscape and may set the groundwork for future relationship functioning.

Details

Cohabitation and the Evolving Nature of Intimate and Family Relationships
Type: Book
ISBN: 978-1-80455-418-0

Keywords

Article
Publication date: 1 January 2012

Wendy Green and Qixin Li

This paper aims to examine whether an expectation gap exists between different stakeholders (i.e. emissions preparers, emissions assurers and shareholders) in relation to the…

3136

Abstract

Purpose

This paper aims to examine whether an expectation gap exists between different stakeholders (i.e. emissions preparers, emissions assurers and shareholders) in relation to the assurance of greenhouse gas emissions. Further, the paper seeks to explore whether stakeholder expectations are influenced by the uncertainties inherent in the assurance engagement for different industry sectors (i.e. greenhouse gas emitter or greenhouse gas user entities).

Design/methodology/approach

An experimental survey was used to address the stated aims. Three stakeholder groups: shareholders, greenhouse gas emissions preparers and assurers, completed a survey based on the greenhouse gas emissions assurance for either an emitter or user entity.

Findings

The results provide support for the existence of an expectation gap in the emission assurance setting. Fundamental differences were identified between the stakeholder groups in relation to the responsibilities of the assurer and management; as well as the reliability and decision usefulness of the emissions statement. Moreover, the extent of the gap was found to differ between user entity engagements and emitter entity engagements.

Research limitations/implications

The paper highlights the need for the assurance services profession and assurance standard setters to consider mechanisms to enhance the effectiveness of communicating the assurance function in this setting in order to enhance the credibility and social value of emissions assurance.

Originality/value

The paper is the first to examine the expectation gap in the greenhouse gas emissions assurance context. It thereby also contributes to the literature on the expectation gap in the assurance of non‐financial information. Moreover, the research findings provide standard setters with unique insights into areas to consider as they work toward the development of an international assurance standard for greenhouse gas emissions statements.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 18 September 2009

Wendy Green, Robert Czernkowski and Yi Wang

The purpose of this paper is to trace the behaviour of Chinese companies receiving a special treatment (ST) designation in order to determine the extent to which the application…

797

Abstract

Purpose

The purpose of this paper is to trace the behaviour of Chinese companies receiving a special treatment (ST) designation in order to determine the extent to which the application of this regulation may have led companies to engage in activities conducive to the removal of the ST designation. In particular, the paper examines evidence of opinion shopping or earnings manipulation by these companies.

Design/methodology/approach

Empirical analysis of annual report databases for Chinese‐listed companies, including statistical significance testing relating to ST companies.

Findings

Most ST companies have removed the ST status by the third year after the initial ST designation. Compared to non‐ST companies, ST companies losing the ST status are more likely to engage in practices indicating earnings manipulation. Also, compared to non‐ST companies, ST companies are more likely to change auditors after an initial or second year of ST designation. However, while this behaviour suggests opinion shopping, auditor switching for the ST companies is not associated with losses becoming profits nor with improved audit opinions.

Research limitations/implications

The results reported in this paper must be considered in light of the limitations inherent in empirical analyses. That is, the relationships identified in this paper are indicative of potential earnings management or audit opinion shopping; however, the study cannot provide the actual reasons for these empirical results.

Practical implications

The results suggest the ST regulation did not lead to unintended consequences in terms of auditor switching by ST companies to improve either their reported earnings or their audit opinion.

Originality/value

The ST status is unique to China and this paper is the first to report on potential reporting and audit quality implications of this regulation.

Details

Asian Review of Accounting, vol. 17 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 22 July 2010

Wendy Green, Richard D. Morris and Haiping Tang

The purpose of this paper is to report the impact of the Chinese capital market split equity (SE) reform in 2005 on the corporate financial transparency of Chinese listed…

1294

Abstract

Purpose

The purpose of this paper is to report the impact of the Chinese capital market split equity (SE) reform in 2005 on the corporate financial transparency of Chinese listed companies.

Design/methodology/approach

Using an International Financial Reporting Standards‐based checklist, the paper investigates whether the post‐reform 2005 annual reports of reformed companies improved transparency compared to pre‐reform 2004 reports. The transparency of the reformed companies was also compared to a control group of companies unreformed on December 31, 2005.

Findings

Results indicate that the SE reform increased corporate disclosures. Reformed companies had higher mandatory and voluntary disclosures in their post‐reform 2005 annual reports compared to their pre‐reform 2004 annual reports. In addition, the improvement in mandatory and voluntary disclosures for reformed companies is greater than that of the unreformed control group.

Research limitations/implications

The SE reform provides a unique natural experimental setting in which to examine the impact of the SE reform, with its associated change in ownership structure and corporate governance, on corporate disclosure.

Practical implications

The results of this paper suggest that the SE reform has had a positive effect on corporate financial transparency in China, thereby indicating the positive response to regulation in this emerging market. Further, the results suggest that as the proportion of government ownership falls, management has increased incentive to voluntarily supply additional information to the market.

Originality/value

The SE reform is unique to China and this paper is the first to report on financial reporting disclosure implications of this reform.

Details

Accounting Research Journal, vol. 23 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 25 May 2010

Robert Czernkowski, Wendy Green and Yi Wang

The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the…

1497

Abstract

Purpose

The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the confidence of investors in the audit function.

Design/methodology/approach

The question is addressed by examining the market response to modified audit opinions of companies listed on the Shanghai Stock Exchange.

Findings

In contrast to earlier research, this paper does not find evidence that modified audit opinions have significant information value to Chinese investors, despite the regulatory changes. However, when partitioning the sample by year, there is weak evidence of a stock price response to modified audit opinions in 2003. Examination of the impact of different types of audit opinions shows no consistent results.

Research limitations/implications

The results reported in this paper must be considered in light of the limitations inherent in empirical analyses. That is, the relationships identified in this paper are indicative of potential earnings management or audit opinion shopping, however, the paper cannot provide the actual reasons for these empirical results.

Practical implications

The results suggest the Chinese market is beginning to value audit opinions in the same fashion way as more developed markets.

Originality/value

The paper refines market reaction models used in earlier studies through the introduction of additional explanatory variables, together with an improved methodology.

Details

Managerial Auditing Journal, vol. 25 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

Book part
Publication date: 3 September 2015

Abstract

Details

Violence and Crime in the Family: Patterns, Causes, and Consequences
Type: Book
ISBN: 978-1-78560-262-7

Article
Publication date: 5 September 2008

Wendy Green

The purpose of this paper is to examine whether the repetition effect bias noted in prior psychology literature impacts auditor judgments. Were auditors to succumb to this bias…

1397

Abstract

Purpose

The purpose of this paper is to examine whether the repetition effect bias noted in prior psychology literature impacts auditor judgments. Were auditors to succumb to this bias, repeated statements would be perceived to have higher validity than single exposure to the same statement, potentially impairing subsequent judgments, including audit opinions and thereby undermining audit quality.

Design/methodology/approach

Multiple explanatory hypotheses, including repeated explanations, were evaluated by audit seniors in an experimental analytical procedures setting where the nature (error or non‐error) and number (six or ten) of explanations was varied.

Findings

Auditors were not found to exhibit a repetition effect (measured as an absolute increase in perceived validity) however differences did occur in their judgments owing to both the nature and number of explanations considered. Consistently the likelihood for repeated items on short lists was increased and on longer it was decreased, while for non‐errors it was increased and for errors it was decreased.

Practical implications

These results suggest that audit quality could be impaired if auditors do not consider a broad set of plausible explanations, particularly where they receive repeated non‐error explanations.

Originality/value

No prior study has addressed this issue in this context.

Details

Managerial Auditing Journal, vol. 23 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

Content available
Article
Publication date: 1 January 2013

553

Abstract

Details

Managerial Auditing Journal, vol. 28 no. 1
Type: Research Article
ISSN: 0268-6902

1 – 10 of 455