Facilitating the application of auditors’ underlying skeptical disposition

2020 ◽  
Vol 33 (1) ◽  
pp. 34-56
Author(s):  
Jahanzeb Khan ◽  
Noel Harding
Keyword(s):  
Design Methodology ◽  
Audit Quality ◽  
Future Research ◽  
Relative Importance ◽  
Content Type ◽  
Professional Skepticism ◽  
Schwartz Value Survey ◽  
Auditor Judgments ◽  
The Relationship ◽  
Practical Implications

Purpose Motivated by ongoing calls for auditors to exercise an elevated level of professional skepticism, this paper aims to examine the relationship between basic human values (values) and an underlying skeptical disposition (trait skepticism). Understanding the values that are associated with levels of trait skepticism will help in the design of audit environments that make the application of an underlying skeptical disposition more likely. Design/methodology/approach A survey was administered in which 140 postgraduate auditing students responded to the Schwartz value survey to measure the relative importance of different values, and the Hurtt trait skepticism scale to measure trait skepticism. The relative importance of the ten values was regressed against trait skepticism. Findings This study finds that the importance placed in the values of tradition and power, relative to other values, is negatively associated with levels of trait skepticism. Research limitations/implications The use of postgraduate auditing students as participants may limit the generalizability of the study’s findings. Practical implications Qualified by the need for future research to test the generalizability of the findings to an audit practitioner sample, the results of this study suggest that auditors with higher levels of trait skepticism may experience negative affect in environments that emphasize values of power and tradition. To the extent that current audit environments emphasize tradition and power, the results may help explain why trait skepticism is not consistently reflected in audit judgments and actions. Originality/value The affective implications of the environment within which auditors exercise professional skepticism is emerging as an important area by which to understand and improve audit quality. By identifying the values that those with a high skeptical disposition place relatively less importance in, this study informs an understanding of the circumstances where an underlying skeptical disposition is more or less likely to be reflected in auditor judgments and actions.

Toward better theory on the relationship between commitment, participation and leadership in unions

2012 ◽  
Vol 33 (8) ◽  
pp. 715-731 ◽  
Author(s):  
Gregor Gall ◽  
Jack Fiorito
Keyword(s):  
Design Methodology ◽  
Academic Research ◽  
Critical Assessment ◽  
Future Research ◽  
Research Needs ◽  
Union Commitment ◽  
Content Type ◽  
Extant Literature ◽  
The Relationship ◽  
Practical Implications

PurposeThe aim of this paper is to give a critique of the extant literature on union commitment and participation in order to develop remedies to identified weaknessesDesign/methodology/approachThe paper uses a critical assessment of extant literature.FindingsA number of critical deficiencies exist in the literature to which remedies are proposed.Research limitations/implicationsThe remedies need testing through empirical research.Practical implicationsFuture research needs to have different research foci and questions.Social implicationsWith a reorientation of future research on union commitment, participation and leadership, unions may be better able to benefit from academic research in the area.Originality/valueThe paper suggests that a reorientation of future research on union commitment, participation and leadership will allow more incisive and more robust contributions to be made to understanding unions as complex social organisms.

scholarly journals Identity, diversity and diversity management

2016 ◽  
Vol 35 (1) ◽  
pp. 48-64 ◽  
Author(s):  
Lotte Holck ◽  
Sara Louise Muhr ◽  
Florence Villesèche
Keyword(s):  
Design Methodology ◽  
Management Practices ◽  
Diversity Management ◽  
Future Research ◽  
Policy Makers ◽  
Content Type ◽  
Hr Managers ◽  
The Relationship ◽  
Practical Implications ◽  
Diversity Research

Purpose – The purpose of this paper is to examine the relationship between the identity and diversity literatures and discuss how a better understanding of the theoretical connections between the two informs both diversity research and diversity management practices. Design/methodology/approach – Literature review followed by a discussion of the theoretical and practical consequences of connecting the identity and diversity literatures. Findings – The authors inform future research in three ways. First, by showing how definitions of identity influence diversity theorizing in specific ways. Second, the authors explore how such definitions entail distinct foci regarding how diversity should be analyzed and interventions actioned. Third, the authors discuss how theoretical coherence between definitions of identity and diversity perspectives – as well as knowledge about a perspective’s advantages and limitations – is crucial for successful diversity management research and practice. Research limitations/implications – The authors argue for a better understanding of differences, overlaps and limits of different identity perspectives, and for a stronger engagement with practice. Practical implications – The work can encourage policy makers, diversity and HR managers to question their own practices and assumptions leading to more theoretical informed diversity management practices. Originality/value – The theoretical connections between identity and diversity literature have so far not been reviewed systematically. The work foregrounds how important it is for diversity scholars to consider identity underpinnings of diversity research to help further develop the field within and beyond the three streams the authors discuss.

Corporate social irresponsibility: humans vs artificial intelligence

2019 ◽  
Vol 15 (6) ◽  
pp. 786-802 ◽  
Author(s):  
Kristijan Krkač
Keyword(s):  
Artificial Intelligence ◽  
Design Methodology ◽  
Point Of View ◽  
Future Research ◽  
Content Type ◽  
Basic Concepts ◽  
Corporate Social Irresponsibility ◽  
Corporate Social ◽  
The Relationship ◽  
Practical Implications

Purpose The supposedly radical development of artificial intelligence (AI) has raised questions regarding the moral responsibility of it. In the sphere of business, they are translated into questions about AI and business ethics (BE) and corporate social responsibility (CSR). The purpos of this study is to conceptually reformulate these questions from the point of view of two possible aspect-changes, namely, starting from corporate social irresponsibility (CSI) and starting not from AIs incapability for responsibility but from its ability to imitate human CSR without performing typical human CSI. Design/methodology/approach The author draws upon the literature and his previous works on the relationship between AI and human CSI. This comparison aims to remodel the understanding of human CSI and AIs inability to be CSI. The conceptual remodelling is offered by taking a negative view on the relation. If AI can be made not to perform human-like CSI, then AI is at least less CSI than humans. For this task, it is necessary to remodel human and AI CSR, but AI does not have to be CSR. It is sufficient that it can be less CSI than humans to be more CSR. Findings The previously suggested remodelling of basic concepts in question leads to the conclusion that it is not impossible for AI to act or operate more CSI then humans simply by not making typical human CSIs. Strictly speaking, AI is not CSR because it cannot be responsible as humans can. If it can perform actions with a significantly lesser amount of CSI in comparison to humans, it is certainly less CSI. Research limitations/implications This paper is only a conceptual remodelling and a suggestion of a research hypothesis. As such, it implies particular morality, ethics and the concepts of CSI and AI. Practical implications How this remodelling could be done in practice is an issue of future research. Originality/value The author delivers the paper on comparison between human and AI CSI which is not much discussed in literature.

Determinants of greenhouse gas assurance provider choice

2017 ◽  
Vol 25 (1) ◽  
pp. 114-135 ◽  
Author(s):  
Wendy Green ◽  
Stuart Taylor ◽  
Jennifer Wu
Keyword(s):  
Greenhouse Gas ◽  
Design Methodology ◽  
Ghg Emissions ◽  
Future Research ◽  
Relative Importance ◽  
Accounting Firms ◽  
Content Type ◽  
Provider Choice ◽  
Geographical Dispersion ◽  
Practical Implications

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.

Why do people use social computing? An experiential perspective

2015 ◽  
Vol 25 (3) ◽  
pp. 338-357 ◽  
Author(s):  
Abiyot B. Tehone ◽  
Hangjung Zo ◽  
Andrew P. Ciganek
Keyword(s):  
Information System ◽  
Conceptual Framework ◽  
Design Methodology ◽  
Social Computing ◽  
Future Research ◽  
Relationship Formation ◽  
Computing Systems ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose – The purpose of this paper is to develop a conceptual framework to describe the continual usage of social computing systems from an experiential perspective. Design/methodology/approach – A conceptual framework is developed using theories formulated from a variety of disciplines including information system (IS) continuance, relationship formation, human-computer interaction, and motivation theory. Findings – The conceptual framework encompasses the relationship and experiential perspective of user-computer interactions. The framework also identifies factors that contribute to the continual usage of social computing by users and how these factors are related with system features. Research limitations/implications – This study does not include an empirical analysis to validate the conceptual framework proposed in this study. Future research is encouraged to examine the ten propositions from the proposed conceptual framework. Practical implications – The conceptual framework takes a different approach which is well suited for examining the continual usage of social computing applications (SCAs). Originality/value – Previous research investigating factors that contribute to the continual usage of social computing often examined using static and utilitarian-based models. The conceptual framework in this study provides a different perspective for explaining why people use SCAs.

Can halal certification influence logistics performance?

2016 ◽  
Vol 7 (4) ◽  
pp. 461-475 ◽  
Author(s):  
Mohamed Syazwan Ab Talib ◽  
Abu Bakar Abdul Hamid ◽  
Thoo Ai Chin
Keyword(s):  
Design Methodology ◽  
Theoretical Framework ◽  
Government Support ◽  
Future Research ◽  
Role Of Government ◽  
Resource Based View ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to establish the halal certification–logistics performance relationship by means of developing a theoretical model and to suggest areas for future research undertakings. The relationship between various forms of certification and logistics performance has been reported in many logistics literature. However, there is paucity in research concerning the relationship between halal certification and logistics performance. Design/methodology/approach The literature representing the concept of halal, halal logistics, institutional support and logistics performance are synthesised to develop a framework. Two distinguished management theories, namely, the resource-based view (RBV) and institutional theory, set the foundation of the proposed theoretical framework. Findings The paper suggests that proper application of resources, in this case halal certification, could positively influence logistics performance. The paper asserts that governmental factors act as the moderator between the halal certification–logistics performance relationship, or could directly influence logistics performance. Research limitations/implications The paper presents a synthesis of previously unconnected variables of halal certification and logistics performance, and integrates the RBV and institutional theories as the basis for a theoretical framework. However, the proposed theoretical framework requires further validation through the supports of additional empirical research. Practical implications Apart from implementing halal certification as a tool to gain business legitimacy, the paper offers insights to logistics service provider as to how halal certification can be used as a mechanism to improve organisational performance, particularly logistics performance. Originality/value This paper is one of the first to establish the relation between halal certification and logistics performance and highlights the prominent role of government support as an independent and moderating factor. It constitutes a preliminary argument that entices research within the halal certification and halal logistics spectrum.

Use, abuse or contribute!

2014 ◽  
Vol 31 (1) ◽  
pp. 79-97 ◽  
Author(s):  
Niki Hynes ◽  
Barbara Caemmerer ◽  
Emeline Martin ◽  
Eliot Masters
Keyword(s):  
Web Sites ◽  
Design Methodology ◽  
Future Research ◽  
Country Image ◽  
Policy Makers ◽  
Company Strategy ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications ◽  
Made In

Purpose – The purpose of this paper is to examine the use of a positive country image (CI) by companies. First, it examines how organisations embed dimensions of a positive country image into their external marketing communications. Second, it examines the alignment between the countries’ image dimensions and those of the company and how company values and actions could act to either use, abuse and detract from an established CI. Design/methodology/approach – A two-part methodology was adopted. Two countries with strong positive CIs were chosen for comparison purposes. Content analysis of web sites, together with interviews with company representatives, were undertaken. Findings – The use of the CI/country-of-origin framework is extended from an extrinsic “made in” cue for consumers, to being part of the value offering of a particular product or service from an organisational perspective is extended. Evidence is structured into a framework of companies which use and/or contribute to the CI. Research limitations/implications – The two chosen countries both have positive CIs: future research should examine this relationship in countries with different images. The sample size is relatively small and future research should determine the generalisability of the proposed typology. Practical implications – Generating, communicating and maintaining a CI requires co-ordinated efforts from policy makers but needs to be built on solid foundations of reality: companies using CIs should be cognisant of the alignment between their actions, messages and the CI. Originality/value – This study extends prior work by examining the relationship between CI, company strategy, products and services offered and the manner in which companies action's can affect CI.

Work values ethic and personal discretionary non-work activities

2019 ◽  
Vol 40 (4) ◽  
pp. 704-716 ◽  
Author(s):  
Adela McMurray ◽  
Don Scott ◽  
Claire A. Simmers
Keyword(s):  
Design Methodology ◽  
Work Values ◽  
Future Research ◽  
Manufacturing Companies ◽  
Valid Measure ◽  
Content Type ◽  
Work Activities ◽  
The Subject ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the constituents of personal discretionary non-work activities and their influence on the work values ethic (WVE). Design/methodology/approach The constituents of personal discretionary non-work activities and their relationship to the WVE for 1,349 employees drawn from three manufacturing companies were surveyed. The data was used to test a measure of WVE, to develop a valid measure of personal discretionary non-work activities and to test a model of the relationship between personal discretionary non-work activities and a WVE. Findings Data obtained from the survey enabled the identification of a valid measure of personal discretionary non-work activities and the components that made up this measure. A measure of WVE was shown to be both valid and reliable, and a model of the relationship between personal discretionary non-work activities and WVE was tested. Research limitations/implications A positive relationship between personal discretionary non-work activities and WVE was identified. However, the study was not designed to investigate motivations and such relationships should be the subject of future research. Practical implications Personal discretionary non-work activities were shown to be of importance for a major proportion of the study’s respondents and to contribute to the employees’ work ethic. Originality/value The study has extended the non-work and work literature and has identified a formative non-work measure that was able to be tested in an overall model.

scholarly journals Antecedents of word of mouth behaviour among female grocery shoppers in Iran

2017 ◽  
Vol 8 (1) ◽  
pp. 2-15 ◽  
Author(s):  
Patricia Harris ◽  
Nasim Alsadat Khatami
Keyword(s):  
Design Methodology ◽  
Word Of Mouth ◽  
Future Research ◽  
Grocery Shopping ◽  
Relative Importance ◽  
Content Type ◽  
Factors Affecting ◽  
Grocery Retailing ◽  
Retail Managers ◽  
Practical Implications

Purpose The purpose of this paper is to report on research on the antecedents of word of mouth (WOM) behaviour among Iranian women in the context of grocery shopping. Design/methodology/approach Using a survey instrument, the authors empirically test the conceptual model of De Matos and Rossi. Findings This paper finds support for the model and finds satisfaction, commitment, loyalty, trust, perceived value and quality to be significant antecedents of WOM. Commitment is found to be the most significant predictor of WOM. Research limitations/implications This paper examines only factors affecting the initiation of positive WOM; future research should examine also drivers of negative WOM. The study sample consists of female shoppers at Tehran branches of one grocery retailer. There is scope to extend the research to shoppers of other grocery retailers and to other parts of Iran. Practical implications The findings provide useful insight for practitioners in identifying the relative importance of drivers of WOM. This research suggests that satisfaction is the weakest predictor of WOM, and therefore, it is dangerous for grocery retail managers to rely on customer satisfaction metrics as indicators of WOM initiation. Originality/value This research appears to be the first study of WOM in the context of Iranian grocery retailing, a sector which is both fast growing and undergoing structural change.

New insights into underreporting of time: the audit partner context

2015 ◽  
Vol 28 (4) ◽  
pp. 494-514 ◽  
Author(s):  
Itsaso Barrainkua ◽  
Marcela Espinosa-Pike
Keyword(s):  
Design Methodology ◽  
Detrimental Effect ◽  
Audit Quality ◽  
Content Type ◽  
Audit Firms ◽  
Behavioural Patterns ◽  
Ethical Conflicts ◽  
Ethical Acceptability ◽  
The Relationship ◽  
Practical Implications

Purpose – The purpose of this paper is to provide evidence on underreporting of time (URT) by audit partners and the factors that drive URT at their level. In particular the study tests the relationship between URT and the following variables: pressures perceived by auditors related to audit budgets, the ethical acceptability of URT, the influence of peers and superiors on the resolution of ethical conflicts, and organisational ethical culture. A deeper analysis of URT practices is necessary, as failing to correctly report the total hours worked by audit partners poses a threat to audit quality, and can have a detrimental effect on individual auditors, audit firms, and even the auditing profession itself. Design/methodology/approach – A multiple regression data analysis was conducted, based on 84 responses from Spanish audit partners working in small- and medium-sized audit firms. Findings – The results reveal that URT is affected by the pressures perceived by auditors related to audit budgets, the ethical acceptability of URT, and the influence of peers and superiors on the resolution of ethical conflicts. Originality/value – This study contributes to international literature on the organisational context of audit firms by analysing URT from the perspective of audit partners. It also has practical implications, as it focuses on understanding the beliefs and behavioural patterns of audit partners, which is critical to proposing mechanisms for avoiding dysfunctional behaviour at all levels of audit firms.

Sign in / Sign up

Export Citation Format

Share Document