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Article
Publication date: 19 October 2020

The purpose of this study is to carry out a literature review on interim leadership and management focusing on interim assignment performance and the antecedent characteristics of…

211

Abstract

Purpose

The purpose of this study is to carry out a literature review on interim leadership and management focusing on interim assignment performance and the antecedent characteristics of effective interim leaders.

Design/methodology/approach

A targeted review of the literature on the literature on interim leadership and management is carried out and reported.

Findings

A cycle of interim assignments is proposed consisting of four stages, preparation, entry, delivery and exit. Individual characteristics seen as antecedents of effectiveness are then applied to each of these stages.

Practical implications

The interim assignment cycle proposed in this paper can help to address gaps in the literature and aid the development of methods and tools for selection of interims and management of effectiveness during assignments.

Originality/value

This paper has an original approach in providing a model through which interim assignments can be better understood.

Details

Human Resource Management International Digest , vol. 29 no. 1
Type: Research Article
ISSN: 0967-0734

Keywords

Open Access
Article
Publication date: 27 June 2022

Hsiao-Lun Lin and Ai-Ru Yen

This study investigates the association between interim audits and final audits. The authors focus on whether interim audits affect the audit time lag and the risk of restatement…

1792

Abstract

Purpose

This study investigates the association between interim audits and final audits. The authors focus on whether interim audits affect the audit time lag and the risk of restatement associated with final audits.

Design/methodology/approach

Two regression models are established to empirically test if an interim audit helps to reduce the audit time lag and the restatement risk on annual reports based on a sample of Chinese listed firms.

Findings

The authors find that performing interim audits helps to reduce the audit time lag. This result suggests that final audits can be completed more efficiently when interim audits are performed during the same period. The authors also find that the decision to audit interim reports is associated with a lower risk of restating annual reports. The lower risk of restatement in turn suggests more effective final audit results.

Originality/value

Together, the results from this study demonstrate that interim audits could benefit final audits, which highlight the value and importance of the continuous auditing.

Details

Asian Journal of Accounting Research, vol. 8 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Article
Publication date: 17 May 2021

Sophie Hennekam, Pauline de Becdelièvre and François Grima

This study examines how the collective construction of career sustainability takes place through a career community of interim managers.

Abstract

Purpose

This study examines how the collective construction of career sustainability takes place through a career community of interim managers.

Design/methodology/approach

We draw on 31 interviews with interim managers who are part of a career community in the form of a professional association of interim managers in France.

Findings

The findings show the importance of career communities as a vehicle through which to create a sustainable career. More specifically, we show that occupational career communities provide mutual and reciprocal career support, collective being and belonging through sense-making as well as collective learning leading to the collective creation of a sustainable career.

Originality/value

We add to the literature on sustainable careers by providing a collective community-level analysis and make a theoretical contribution by using the concept of career communities in shedding light on the career sustainability of interim managers. In the light of the increase in non-standard forms of employment, career communities might become an interesting vehicle for career management and development.

Details

Personnel Review, vol. 51 no. 4
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 10 July 2020

Stephen A. Woods, Nick Diprose, Mary Murphy-Diprose and Geoff Thomas

This paper reviews literature on interim leadership and management through the lens of effective interim performance. The purpose of this review is to advance understanding of…

Abstract

Purpose

This paper reviews literature on interim leadership and management through the lens of effective interim performance. The purpose of this review is to advance understanding of interim assignment performance and the antecedent individual psychological characteristics of effective interim leaders and managers, to improve the practice of managing interim leaders from a human resources (HR) perspective.

Design/methodology/approach

The paper reports a targeted review of the literature on interim leadership and management.

Findings

The main proposition from this review is that the influence of individual factors on interim performance operates within the stages and contexts of assignments. Accordingly, the authors propose a framework of the demands on interim assignments (the interim assignment cycle), comprising stages of preparation, entry, delivery and exit. The paper subsequently reviews evidence of the potential individual characteristics (focussing on individual differences in personality, leadership approach, motivation and competencies) of effective preparation and entry to an assignment, actions and performance during an assignment and exit/disengagement.

Practical implications

The findings of the review have implications for the selection and placement of interims into organizations and their management once appointed.

Originality/value

The main original contribution of the paper is to provide a framework around which interim assignments can be modelled and better understood. The paper discusses implications for future research, theory and human resource management practice and calls for a renewed research effort in this critical area of management and leadership.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 7 no. 2
Type: Research Article
ISSN: 2051-6614

Keywords

Article
Publication date: 1 June 2002

Paul L. Vousden

More and more companies are employing senior interim Managers to handle short‐term assignments. The people who handle these fixed‐term contracts are senior, highly experienced…

584

Abstract

More and more companies are employing senior interim Managers to handle short‐term assignments. The people who handle these fixed‐term contracts are senior, highly experienced managers, who have reached a point in their career where they feel confident to handle almost any challenge. The market is growing and is estimated to be worth £400m per year. Its importance is reflected in the establishment of a number of industry bodies, such as the Institute of Interim Management. Interims are often seen as troubleshooters, which they can be, but more and more companies are recognizing the importance of this senior resource to handle change and to spearhead new projects. It would seem that interims are here to stay, and with a recession on the horizon they could come into their own as a way of handling senior management challenges in a highly cost‐effective way.

Details

Industrial and Commercial Training, vol. 34 no. 3
Type: Research Article
ISSN: 0019-7858

Keywords

Article
Publication date: 1 November 1998

Roger Hussey and Sarah Woolfe

The interim report was introduced by the Stock Exchange in 1964 and, despite its importance, remains lightly regulated. Despite the lack of regulatory pressures there have been…

1499

Abstract

The interim report was introduced by the Stock Exchange in 1964 and, despite its importance, remains lightly regulated. Despite the lack of regulatory pressures there have been significant changes in practice and one has been the appearance of the auditors’ review report. Compares various features of the interim reports of 138 companies for 1992 and 1997. Demonstrates the changes which have taken place over that period and seeks to explain the variables which are most closely associated with the presence of an auditors’ review report. Finds that it is the larger companies which are most likely to publish an auditors’ review report. There is also evidence that the presence of auditor involvement is not associated with delay in the issue of interim reports, but is associated with the voluntary disclosure of additional information. Suggests that the practice of publishing an auditors’ review report is likely to increase and that it is appropriate for the Auditing Practices Board to issue relevant guidance on the subject.

Details

Managerial Auditing Journal, vol. 13 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 February 1997

Hannu J. Schadewitz and Dallas R. Blevins

Globally, there are more than 16 stock markets that are undergoing drastic enough growth to be considered emerging. These markets possess characteristics very distinct from those…

Abstract

Globally, there are more than 16 stock markets that are undergoing drastic enough growth to be considered emerging. These markets possess characteristics very distinct from those which may be characterised as mature. This paper compares interim reporting regimes in two markets with these different characteristics. The regulatory environment within the USA represents a mature market, and the Finnish regulatory environment depicts an emerging market. First, historical developments are detailed for both of these contexts. Similarities and differences in the regulation are systematically pointed out. Second, the potential consequences of some differences in regulatory schemes are discussed. Special emphasis is placed on the influences these variations have on both legislators and the producers of interim reports. This paper should offer valuable insights for the regulation of a large number of emerging markets.

Details

Journal of Financial Regulation and Compliance, vol. 5 no. 2
Type: Research Article
ISSN: 1358-1988

Article
Publication date: 1 April 2001

J.G.I. Oberholster and M.J. Nieuwoudt

For years, interim financial reports in South Africa were regulated by the South African Companies Act No. 61 of 1973 (as amended) (i.e. statutory requirements) and by the…

Abstract

For years, interim financial reports in South Africa were regulated by the South African Companies Act No. 61 of 1973 (as amended) (i.e. statutory requirements) and by the Johannesburg Stock Exchange (JSE) Listing Requirements (i.e. regulatory requirements) only. However, on the international front, major progress was being made in respect of improving the quality of interim financial reporting. South Africa soon followed suit and issued its own accounting statement, AC 127, which is based on the international standard (IAS 34). The School of Accountancy at the University of Pretoria commenced a research project on interim financial reporting in 1997 to investigate compliance with related reporting requirements. This paper is a product of the project. The purpose of the study reported in this paper was to: [a] Compare the requirements stated in IAS 34 and AC 127 with the local regulatory and statutory requirements, to determine whether these requirements are duplicated and to establish in which respect the accounting standards require additional disclosure requirements. [b] Provide an overview of the extent to which companies listed on the JSE adhered to IAS 34 and AC 127 and complied with regulatory and statutory requirements in their interim financial reports in the period 1997 to 1999. [c] Make recommendations regarding the improvement of local statutory and regulatory disclosure requirements.

Details

Meditari Accountancy Research, vol. 9 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Article
Publication date: 1 June 2003

Sandra J. Weingart

Examines several interim managerial appointments at Utah State University Libraries during the period 2000‐2002. Standard practices as illustrated in the literature of…

404

Abstract

Examines several interim managerial appointments at Utah State University Libraries during the period 2000‐2002. Standard practices as illustrated in the literature of librarianship, education and business are compared with the actual experiences of nine individuals at the Utah State University. Costs and benefits to the organisation and to the employee are delineated.

Details

Library Management, vol. 24 no. 4/5
Type: Research Article
ISSN: 0143-5124

Keywords

Article
Publication date: 3 October 2008

Apostolos Dasilas, Katerina Lyroudi and Demetrios Ginoglou

The purpose of this paper is to empirically investigate stock price and trading volume reactions to simultaneous interim dividend and earnings announcements by the Greek firms…

1679

Abstract

Purpose

The purpose of this paper is to empirically investigate stock price and trading volume reactions to simultaneous interim dividend and earnings announcements by the Greek firms listed on the Athens stock exchange (ASE).

Design/methodology/approach

Classical event study methodology was employed to examine the share price and trading volume reaction to interim dividends and earnings announcements.

Findings

Results confirm the signaling hypothesis which predicts positive market reaction to the joint dividend and earnings announcements. However, the magnitude of the price reaction initiated by the final dividend announcement seems to be higher than the one by the interim dividend announcement.

Research limitations/implications

The observations are not many, although the whole population was included, since there are no data available prior to 1998.

Practical implications

The findings are useful to researchers, practitioners and investors who have an interest in firms listed on the ASE for their proper strategic decision making.

Originality/value

For the first time, the stock price and trading volume behaviour of firms listed on the ASE around contemporaneous dividend and earnings announcement dates is examined.

Details

Studies in Economics and Finance, vol. 25 no. 4
Type: Research Article
ISSN: 1086-7376

Keywords

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