Search results

This paper aims to investigate how congruent keywords are used in information security policies (ISPs) to pinpoint and guide clear actionable advice and suggest a metric for measuring the quality of keyword use in ISPs.

A qualitative content analysis of 15 ISPs from public agencies in Sweden was conducted with the aid of Orange Data Mining Software. The authors extracted 890 sentences from these ISPs that included one or more of the analyzed keywords. These sentences were analyzed using the new metric – keyword loss of specificity – to assess to what extent the selected keywords were used for pinpointing and guiding actionable advice. Thus, the authors classified the extracted sentences as either actionable advice or other information, depending on the type of information conveyed.

The results show a significant keyword loss of specificity in relation to pieces of actionable advice in ISPs provided by Swedish public agencies. About two-thirds of the sentences in which the analyzed keywords were used focused on information other than actionable advice. Such dual use of keywords reduces the possibility of pinpointing and communicating clear, actionable advice.

The suggested metric provides a means to assess the quality of how keywords are used in ISPs for different purposes. The results show that more research is needed on how keywords are used in ISPs.

The authors recommended that ISP designers exercise caution when using keywords in ISPs and maintain coherency in their use of keywords. ISP designers can use the suggested metrics to assess the quality of actionable advice in their ISPs.

The keyword loss of specificity metric adds to the few quantitative metrics available to assess ISP quality. To the best of the authors’ knowledge, applying this metric is a first attempt to measure the quality of actionable advice in ISPs.

This study aims to examine whether and why subsidiary-unit managers’ prior international work experiences across multinational enterprises’ (MNEs) home and host countries impact their subsidiary-unit performance, considering the mediating effect of their advice networks.

A survey on 222 subsidiary-unit managers (154 parent country nationals [PCNs] and 68 host country nationals [HCNs]) of a Korean MNE operating in China, Vietnam, Thailand, Singapore, Hungary and Slovakia was conducted. The authors analyzed the data using partial least square structural equation modeling, multigroup analysis and bootstrapping techniques.

PCN subsidiary managers with more prior international work experience manage better-performing units due to the strength of the manager’s advice networks across local parties. However, for HCN subsidiary managers, this study did not find such mediating roles of the size and strength of their advice networks in the MNE home country.

This study provides novel insights and empirical evidence about the effect of the length of prior international work experience of subsidiary managers on their advice-seeking networks and subsidiary-unit performance. In addition, it draws on and add to social capital theory about how international work experience impacts dealing with local businesses and the relationship with corporate headquarters.

The present study aims to examine the scope and contribution of behavioural investigative advice (BIA) reports from the National Crime Agency (NCA).

The 77 BIA reports reviewed were written between 2016 and 2021. They were evaluated using Toulmin’s (1958) strategy for structuring pertinent arguments, current compliance with professional standards, the grounds and backing provided for the claims made and the potential utility of the recommendations provided.

Consistent with previous research, most of the reports involved murder and sexual offences. The BIA reports met professional standards with extremely high frequency. The 77 reports contained a total of 1,308 claims of which 99% were based on stated grounds. A warrant and/or backing was provided for 73% of the claims. Most of the claims in the BIA reports involved a behavioural evaluation of the crime scene and offender characteristics. The potential utility of the reports was judged to be 95% for informative behavioural crime scene analysis and 40% for potential new lines of enquiry.

The reports should serve as a model for the work of behavioural investigative advisers internationally.

To the best of the authors’ knowledge, this is the first study to systematically evaluate BIA reports commissioned by the NCA; it adds to previous similar studies by evaluating the largest number of BIA reports ever reviewed, and uniquely provides judgement of overall utility.

Career burnout is prevalent in the PR industry, precisely when demand for professionals is increasing. While career burnout has been included in studies and theorising on professionalism and feminisation, issues with turnover and burnout remain.

Using a grounded theory approach, this qualitative study draws upon the lived experiences of 30 current and former female Australian PR professionals to gain an understanding of how they perceive signs of career burnout and the factors that contribute to it.

Career burnout is an occupational syndrome whereby someone gradually morphs from being highly motivated in their role to emotionally exhausted, cynical and/or experiencing feelings of failure. It is a protracted response to chronic workplace demands and stressors, and includes three dimensions: emotional exhaustion, depersonalisation and reduced personal accomplishment. It is specifically a workplace phenomenon, distinguished from anxiety and depression, which can emerge in any context.

A key contributor to career burnout were PR-specific workplace stressors that were perceived to stem from a lack of respect for, or understanding of, PR as a profession. The stressors included the need to‘prove the spend’of PR, unreasonable deadlines, clients disregarding advice or counsel, as well as broader societal perceptions of PR as ‘spin doctors’. This often led to the PR practitioner undertaking work that went against their own advice or resulted in unsuccessful organisational outcomes they felt could have been avoided had their advice been listened to and valued. The workplace factors contributing to burnout overlap in complex ways and the study supports the idea that burnout is a product of situational contexts, despite being acutely felt at the individual level.

Financial services industry is increasingly showing interest in automated financial advisors, or robo-advisors, with the aim of democratizing access to financial advice and stimulating investment behavior among populations that were previously less active and less served. However, the extent to which consumers trust this technology influences the adoption of rob-advisors. The resemblance to a human, or anthropomorphism, can provide a sense of social presence and increase trust.

In this paper, we conduct an experiment (N = 223) to test the effect of anthropomorphism (low vs medium vs high) and gender (male vs female) of the robo-advisor on social presence. This perception, in turn, enables consumers to evaluate personality characteristics of the robo-advisor, such as competence, warmth, and persuasiveness, all of which are related to trust in the robo-advisor. We separately conduct an experimental study (N = 206) testing the effect of gender neutrality on consumer responses to robo-advisory anthropomorphism.

Our results show that consumers prefer human-alike robo-advisors over machinelike or humanoid robo-advisors. This preference is only observed for male robo-advisors and is explained by perceived competence and perceived persuasiveness. Furthermore, highlighting gender neutrality undermines the positive effect of robo-advisor anthropomorphism on trust.

We contribute to the body of knowledge on robo-advisor design by showing the effect of robot’s anthropomorphism and gender on consumer perceptions and trust. Consequently, we offer insightful recommendations to promote the adoption of robo-advisory services in the financial sector.

The use of generative artificial intelligence (genAi) language models such as ChatGPT to write assignment text is well established. This paper aims to assess to what extent genAi can be used to obtain guidance on how to avoid detection when commissioning and submitting contract-written assignments and how workable the offered solutions are.

Although ChatGPT is programmed not to provide answers that are unethical or that may cause harm to people, ChatGPT’s can be prompted to answer with inverted moral valence, thereby supplying unethical answers. The authors tasked ChatGPT to generate 30 essays that discussed the benefits of submitting contract-written undergraduate assignments and outline the best ways of avoiding detection. The authors scored the likelihood that ChatGPT’s suggestions would be successful in avoiding detection by markers when submitting contract-written work.

While the majority of suggested strategies had a low chance of escaping detection, recommendations related to obscuring plagiarism and content blending as well as techniques related to distraction have a higher probability of remaining undetected. The authors conclude that ChatGPT can be used with success as a brainstorming tool to provide cheating advice, but that its success depends on the vigilance of the assignment markers and the cheating student’s ability to distinguish between genuinely viable options and those that appear to be workable but are not.

This paper is a novel application of making ChatGPT answer with inverted moral valence, simulating queries by students who may be intent on escaping detection when committing academic misconduct.

This study aims to examine whether the presence of advisory directors affects firm discretionary accruals (DACC), a widely used proxy for financial reporting quality. The authors argue that the advisory director weakens the board monitoring role and impairs the firm financial reporting quality by increasing DACC.

The sample consists of listed firms on the Australian Stock Exchange from 2001 to 2015 using 7,649 firm-year observations. The authors perform descriptive statistics, regression and propensity score matching analyses to examine the research hypothesis.

The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.

The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.

The research contributes valuable insights for regulators and policymakers seeking to comprehend the implications of firms using more advisory directors. Additionally, the authors recognize the potential significance of the findings for the institution of directors, as they can provide a nuanced understanding of the specific roles played by advisory directors in organizational dynamics.

While the extensive body of literature on corporate governance and financial reporting quality has been well-established, a noticeable void exists in academic research delving into the relationship between advisory directors and DACC management. This study seeks to fill this gap, making a distinctive and original contribution to the existing literature on corporate governance.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

This study aims to investigate basic/core principles and practical tools behind successful manuscript writing for education journals. Drawing on the insights of journal editors and related literature, this paper seeks to clarify the craft of preparing quality manuscripts to meet the expectations of academic journals.

This paper uses an interpretivist framework by incorporating a qualitative analysis of the literature with the authors’ experiences to identify key principles and issues in academic publishing. These narratives provide an empirical basis for understanding the mechanics and essence of effective manuscript crafting. The study integrates theoretical knowledge with actionable strategies, focusing on identifying the objectives and processes of writing, determining common challenges and directing readers toward comprehensive resources for guidance in article writing.

This study reveals that manuscript rejections often transcend technical shortcomings. Issues that are central to nonacceptance include misalignment with a journal’s thematic focus, absence of a coherent and persuasive argument, methodological weaknesses and insufficient evidence underpinning the assertions. Successful publication depends not just on data presentation and adherence to submission norms but also on developing a narrative that enriches the prevailing scholarly discourse. Our findings advocate for manuscripts that strike an appropriate balance between lucidity and analytical rigor, avoid superfluous technical language and express a mix of assertiveness and scholarly modesty.

Although there is literature on academic writing, very few recent articles have been uncovered that probe the intricacies of crafting education manuscripts and point to resources.