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The purpose of this study is to explore the internal audit actors and stakeholders' perceptions of the IA status in Iranian companies, and those actors and stakeholders' roles in shaping the current situation of IA in Iran.

This paper uses the interpretive qualitative method. Data comprises of semi-structured interviews with board of directors, audit committees, chief executive officers and chief audit executives. The paper analyzes internal audit policy documents, reports and legislations.

The results illustrate that the internal audit in Iran is perceived as a “perfunctory” practice among its stakeholders due to being recognized as an inefficient process. The key actors and stakeholders in internal audit process–including executive and board managers, audit committee members and chief audit executives–play important roles in shaping the current status of internal audit via their perceptions and actions.

The fact that internal audit in Iran is perceived as an inefficient process and is used as a perfunctory practice highlights the importance of addressing this issue at the standardization and regulation level. The deficits in the roles of key actors and stakeholders need to be considered as the legislative guide in different levels.

Prior studies mostly focus on the role of internal audit in organizations. In contrast, this study focuses on the role of key actors and stakeholders of internal auditing process in shaping the current perceived role of internal audit in organizations. Also, the study examines an emerging economy, which differs from advanced economies in important ways, including regulations, organizational culture, internal control structure and internal audit.

This study aims to examine the impacts of formal and informal hierarchical governances (HGs) on the performance of mega-projects and the mediating role of contractor behavior (i.e. perfunctory and consummate behaviors) in these relationships.

A total of 375 valid data entries from managers representing 375 mega-projects were analyzed through path analysis.

Both formal and informal HGs exert positive effects on the performance of mega-projects. While formal HG positively affects contractor perfunctory behavior and contractor consummate behavior, informal HG affects contractor perfunctory behavior only. Contractor behavior mediates the relationship between formal HG and project performance.

The impacts of potential moderators (e.g. institutional arrangement and complexity) on the relationship between HG and contractor behavior have not been considered in this study.

This study is useful for owners to enhance formal HG to improve contractor perfunctory and consummate behaviors, which in turn can enhance the performance of mega-projects.

This study expands the knowledge of mega-project performance management from the perspective of HG. It also contributes to the literature of contractor behavior within the context of mega-projects.

The purpose of this research is to explore the nature of virtual tipping in live game streaming from the perspective of tippers.

This qualitative research involved six naturalistic group interviews with 27 young adult game streaming tippers in China.

The research revealed a typology of four virtual tipping exchanges – perfunctory exchange, transactional (commodity) exchange, relational (gift) exchange and hybrid exchange. The most notable finding is hybrid exchange, a synergistic hybrid of transaction and gift-giving.

The authors recommend that both streamers and streaming platforms acknowledge and accommodate both transactional and relational tipping motivations. The authors also recommend platforms to recruit skillful streamers with high emotional intelligence to better convert perfunctory tippers into tippers who tip more generously.

The result of hybrid exchange suggests going beyond the traditional commodity vs gift dichotomy to examine the potential market-gift complementary in a single exchange in the sharing economy.

The present study aims to investigate how textual features, depth of citation treatment, reasons for citation, and relationships between citers and citees predict author‐rated citation importance.

A total of 49 biology and 50 psychology authors assessed the importance, reason for citation, and relationship to the cited author for each cited reference in his or her own recently published empirical article. Participants performed their evaluations on individualized web‐based surveys.

The paper finds that certain textual features, such as citation frequency, citation length, and citation location, as well as author‐stated reasons for citation predicted ratings of importance, but the strength of the relationship often depended on citation features in the article as a whole. The relationship between objective citation features and author‐rated importance also tended to be weaker for self‐citations.

The study sample included authors of relatively long empirical articles with a minimum of 35 cited references. There were relatively few disciplinary differences, which suggests that citation behavior in psychology may be similar to that in natural science disciplines. Future studies should involve authors from other disciplines employing diverse referencing patterns in articles of varying lengths and types.

Findings of the study have enabled a comprehensive, profound level of understanding of citation behaviors of biology and psychology authors. It uncovered a number of unique characteristics in authors' citation evaluations, such as article‐level context effects and rule‐ versus affective‐based judgments. The paper suggests possible implications for developing retrieval algorithms based on automatically predicted importance of cited references.

The purpose of this paper is to sensitize researchers to qualitative citation patterns that characterize original research, contribute toward the growth of knowledge and, ultimately, promote scientific progress.

This study describes how ideas are intertextually inserted into citing works to create new concepts and theories, thereby contributing to the growth of knowledge. By combining existing perspectives and dimensions of citations with Foucauldian theory, this study develops a typology of qualitative citation patterns for the growth of knowledge and uses examples from two classic works to illustrate how these citation patterns can be identified and applied.

A clearer understanding of the motivations behind citations becomes possible by focusing on the qualitative patterns of citations rather than on their quantitative features. The proposed typology includes the following patterns: original, conceptual, organic, juxtapositional, peripheral, persuasive, acknowledgment, perfunctory, inconsistent and plagiaristic.

In contrast to quantitative evaluations of the role and value of citations, this study focuses on the qualitative characteristics of citations, in the form of specific patterns of citations that engender original and novel research and those that may not. By integrating Foucauldian analysis of discourse with existing theories of citations, this study offers a more nuanced and refined typology of citations that can be used by researchers to gain a deeper semantic understanding of citations.

Part VII highlights certain accounting pronouncements that call for a specific application of materiality to certain financial statement items.

After reviewing the general debate of whether the same concept of materiality should apply evenly to financial statements or it should be standard-, entity-, or topic-specific, it considers the use of a specific unit of account for materiality considerations in revenue recognition, the object of materiality in related-party transactions, and specific items or circumstances that trigger materiality judgments,

The part includes a checklist of accounting pronouncements relating to specific materiality decisions. It also lists where, according to the IASB, each specific standard indicates the need for a specific attention of users to materiality.

The purpose of this paper is to present a narrative review of studies on the citing behavior of scientists, covering mainly research published in the last 15 years. Based on the results of these studies, the paper seeks to answer the question of the extent to which scientists are motivated to cite a publication not only to acknowledge intellectual and cognitive influences of scientific peers, but also for other, possibly non‐scientific, reasons.

The review covers research published from the early 1960s up to mid‐2005 (approximately 30 studies on citing behavior‐reporting results in about 40 publications).

The general tendency of the results of the empirical studies makes it clear that citing behavior is not motivated solely by the wish to acknowledge intellectual and cognitive influences of colleague scientists, since the individual studies reveal also other, in part non‐scientific, factors that play a part in the decision to cite. However, the results of the studies must also be deemed scarcely reliable: the studies vary widely in design, and their results can hardly be replicated. Many of the studies have methodological weaknesses. Furthermore, there is evidence that the different motivations of citers are “not so different or ‘randomly given’ to such an extent that the phenomenon of citation would lose its role as a reliable measure of impact”.

Given the increasing importance of evaluative bibliometrics in the world of scholarship, the question “What do citation counts measure?” is a particularly relevant and topical issue.

NOW that the Edinburgh Conference has come and gone I suppose there is no particular harm in summing it up as unusually interesting from the social point of view, that of necessity owing to the American and other visitors, but in no way outstanding from the point of view either of the discussions or the papers. The presentation of the Government Report by Sir Frederic Kenyon was of course important, but no one could say much of the discussion of it. In the nature of the case discussion of the detailed recommendations of a long Report of this kind by a large meeting could never be anything else than perfunctory, particularly seeing that it is safe to assume half the audience had not read it, and the other half had given no adequate consideration to it.