scholarly journals The impact of financial restatements on financial markets: a systematic review of the literature

2020 ◽  
Vol 28 (6) ◽  
pp. 1119-1147
Author(s):  
João L.F.R. Fragoso ◽  
Rúben M.T. Peixinho ◽  
Luís M.S. Coelho ◽  
Inna C.S. Paiva
Keyword(s):  
Systematic Review ◽  
Financial Markets ◽  
Academic Community ◽  
Theory And Practice ◽  
Future Research ◽  
Review Of The Literature ◽  
Content Type ◽  
Financial Restatements ◽  
Research Questions ◽  
The Impact

Purpose The purpose of this paper is to discuss the most relevant issues related to the impact of financial restatements in the dynamics of financial markets and identify several research gaps to be investigated in future research. Design/methodology/approach The methodology is based on a systematic review of the literature described by Tranfield et al. (2003). The final sample includes 47 academic papers published from 1996 to 2019. Findings Papers in this domain discuss three main topics: how the market prices the announcement of a financial restatement; how financial restatements affect the announcing firm’s cost of capital and how financial restatements affect firms’ reputation. There are several issues to explore in future research, including whether financial restatements affect the dynamics of financial markets in Europe, whether the market fully and promptly assimilates the information content of a restatement, the role of financial analysts’ information disclosures in this process or how regulators may improve the way they provide investors with timely information about firms’ restating problems. Research limitations/implications There is always some degree of subjectivity in the definition of the keywords, search strings and selection criteria in a systematic review. These are all important aspects, as they delimitate the scope of the study and define the sample of papers to be reviewed. Practical implications The answers to the research questions identified in this paper may provide regulators with information to improve financial accounting and reporting standards and strengthen investors’ confidence in accounting information and the dynamics of financial markets. Originality/value This paper systematically reviews the relevant literature exploring the connection between financial restatements and the dynamics of financial markets. It contributes to the academic community by identifying several research questions that may impact the theory and practice related to accounting quality and capital markets.

Total quality management 4.0: adapting quality management to Industry 4.0

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fabiane Florencio de Souza ◽  
Alana Corsi ◽  
Regina Negri Pagani ◽  
Giles Balbinotti ◽  
João Luiz Kovaleski
Keyword(s):  
Systematic Review ◽  
Quality Management ◽  
Industry 4.0 ◽  
Ecosystem Model ◽  
Future Research ◽  
Total Quality ◽  
Review Of The Literature ◽  
Content Type ◽  
Industrial Sectors ◽  
Data Collections

PurposeThe purpose of this article is to explore the new concept of TQM 4.0 as a way of adapting quality management (QM) in Industry 4.0 (I4.0), guiding industries to this new phase, which has generated adaptations in numerous areas, one of which is QM and human resources.Design/methodology/approachA systematic review of the literature was carried out. Methodi Ordinatio was applied to build the portfolio of articles with scientific relevance, which is the source of data collections and content analysis. To help out in the analysis, NVivo 12 and VOSviewer software programs were used.FindingsThe results demonstrate that when adapting the QM to the technologies of I4.0, the result is an ecosystem that supports the integration between technology, quality and people in the industrial scenario.Research limitations/implicationsThis article presents a systematic review of the literature, but without delving into specific issues such as the different industrial sectors and the culture of countries in which industries may be inserted, for example, which characterizes a limitation of this research.Practical implicationsThis study provides an ecosystem model that can guide future research, regarding the concept of TQM 4.0, in addition to pointing out some ways of combining technologies, quality and people in the industrial context.Originality/valueThis is one of the first articles to employ a systematic review of the literature using Methodi Ordinatio to build a bibliographic panorama on the intertwining of the themes total QM (TQM) and I4.0, focusing on the emerging concept of TQM 4.0.

The Imposter Phenomenon in the Medical Profession

2020 ◽  
pp. 148-166
Author(s):  
Rebecca C. Grossman
Keyword(s):  
Mental Health ◽  
Systematic Review ◽  
Coping Strategies ◽  
Ethnic Minorities ◽  
Medical Profession ◽  
Future Research ◽  
Review Of The Literature ◽  
Imposter Phenomenon ◽  
Internal Experience ◽  
The Impact

The imposter phenomenon, or imposter syndrome, is defined as an internal experience of feeling like an intellectual fraud, despite external evidence of an individual's accomplishments, and results in an inability to internalise a sense of success. It is common among high-achieving people, and appears to be more common in women and ethnic minorities. In this chapter, a systematic review of the literature will be presented on imposter syndrome in the medical profession. Topics covered include purported aetiology, implications (including the impact on mental health and career progression), limitations of research, potential coping strategies, and avenues for future research.

The role of Guanxi on international business-to-business relationships: a systematic review and future directions

2019 ◽  
Vol 35 (7) ◽  
pp. 1125-1140 ◽  
Author(s):  
Birce Dobrucalı
Keyword(s):  
Systematic Review ◽  
Social Exchange ◽  
International Business ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
Future Research Directions ◽  
The Subject ◽  
The Impact ◽  
Business To Business

Purpose This paper aims to provide a comprehensive and systematic review of the extant empirical body of knowledge regarding the impact of Guanxi on international Business-to-Business (B-to-B) relationships. Design/methodology/approach After the collection and refinement of studies that appeared in marketing, business and management literature during 1995-2018 period, a systematic review was conducted to discover the current situation and future research directions on the subject. Findings Theoretically, vast majority of the reviewed studies lacked a theoretical foundation, with the remainder anchored primarily on the resource-based view, social network theory and social exchange theory. Methodologically, Ganqing, Xinren and Mianzi are the most frequently investigated dimensions, whereas Renqing is the least investigated dimension. Data are mostly obtained from both Chinese and Western counterparts through survey and analyzed through univariate and multivariate data analysis techniques. Empirically, extant research focused on many diverse outcomes including trust, financial performance, cooperation, satisfaction, time orientation, opportunism and liability of foreignness, while under-examining the drives of Guanxi. Research limitations/implications This study provides a synthesis of extant line of research on the subject that are published in peer-reviewed international journals, which publish research in English. A meta-analysis may be conducted for providing a further detailed framework. Originality/value This study contributes to international marketing literature by providing an in-depth and synthesized inventory of knowledge to scholars; deriving a comprehensive analysis of theoretical foundations, methodological approaches and findings addressed by scholars in the field; noticing theoretical, methodological and empirical gaps to be examined; and providing future research directions.

The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rosa Lombardi ◽  
Charl de Villiers ◽  
Nicola Moscariello ◽  
Michele Pizzo
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
Theory And Practice ◽  
Future Research ◽  
Content Type ◽  
Main Research ◽  
Research Areas ◽  
The Impact ◽  
Practical Implications

PurposeThis paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda for future research.Design/methodology/approachThe authors include studies from 2010 to 2020 in their structured literature review (SLR), using accounting journals on the Scopus database, which yielded 40 articles with blockchain and auditing at its core.FindingsOne of the contributions of the authors’ analyses is to group the prior research, and therefore also the agenda for future research, into three main research areas: (1) Blockchain as a tool for auditing professionals to improve business information systems to save time and prevent fraud; (2) Smart contracts enabling Audit 4.0 efficiency, reporting, disclosure and transparency; (3) Cryptocurrency and initial coin offerings (ICOs) as a springboard for corporate governance and new venture financing. The authors’ findings have several important implications for practice and theory.Practical implicationsThe results of this study emphasise that (1) the disruption of blockchain in auditing is in a nascent phase and there is a need for compelling empirical studies and potential for the involvement of practitioners; (2) there may be a need to reconsider audit procedures especially suited for digitalisation and BT adoption; (3) standards, guidelines and training are required to pivot towards and confront the challenge BT will represent for auditing; and (4) there are two sides to the BT coin for auditing, enthusiasm about the potential and risk upon implementation. These practical implications can also be seen as a template for future research in a quest to align theory and practice.Originality/valueThe authors’ SLR facilitates the identification of research areas and implications, forming a useful baseline for practitioners, professionals and academics, as they draft the state of the art on the disruption of blockchain in auditing, highlighting how BT is changing auditing activities and traditions.

scholarly journals Lean implementation within SMEs: a literature review

2015 ◽  
Vol 26 (7) ◽  
pp. 980-1012 ◽  
Author(s):  
Qing Hu ◽  
Robert Mason ◽  
Sharon J. Williams ◽  
Pauline Found
Keyword(s):  
Operations Management ◽  
Success Factors ◽  
Descriptive Analysis ◽  
Academic Community ◽  
Future Research ◽  
Systematic Review Methodology ◽  
Lean Implementation ◽  
Content Type ◽  
Road Map ◽  
The Impact

Purpose – Lean business ideology has been one of the recent dominant research areas in operations management. However, there is a dearth of research focusing on Lean in small- and medium-sized enterprises (SMEs). The purpose of this paper is to fill this gap by systematically reviewing the literature in relation to the implementation of Lean in SMEs. Design/methodology/approach – Tranfield et al.’s (2003) systematic review methodology was employed covering three stages: planning, conducting and reporting/dissemination. Findings – A descriptive analysis of the papers reviewed is provided. From the thematic analysis of the literature four main themes are identified: the scope/type of Lean being adopted by SMEs, how Lean is used in SMEs, the impact of Lean implementation on SMEs and the critical success factors for Lean implementation in SMEs. Key inhibitors and enablers related to firm size when implementing Lean are also identified in the concluding discussion. Research limitations/implications – Nine recommendations for future research are developed associated with Lean implementation in SMEs. Practical implications – The authors suggest SMEs to integrate organisational factors such as employee empowerment and the development of a supportive strategy into their Lean implementation plans. A preliminary “Staircase Road Map” to guide SMEs in implementing Lean is also developed. Originality/value – This paper goes beyond previous literature reviews of Lean by systematically and critically evaluating key themes of Lean implementation within an SME environment. It not only provides a road map for SME owners/managers who intend to implement Lean, but also provides the academic community with an agenda for future research.

The impact of telematics on the insurability of risks

2020 ◽  
Vol 21 (2) ◽  
pp. 77-109
Author(s):  
Martin Eling ◽  
Mirko Kraft
Keyword(s):  
New Technologies ◽  
Market Development ◽  
Future Research ◽  
Content Type ◽  
Risk Pooling ◽  
New Information ◽  
Research Questions ◽  
Legal Restrictions ◽  
Claims Frequency ◽  
The Impact

Purpose The purpose of this paper is to analyze the use of telematics in insurance and its consequences for the insurability of risks. Empirical results on monitoring policyholders or insured objects and its consequences for asymmetric information, as well as claims frequency and severity are discussed. Furthermore, potential future research questions that arise from the use of telematics in risk management and insurance are outlined. Design/methodology/approach The paper systematically reviews existing studies and then investigates the consequences of telematics using Berliner’s insurability criteria. The results are based on 52 academic studies and industry papers published from 2000 to 2019. Findings The findings emphasize the effects of new information on information asymmetry and risk pooling, the implications of new technologies on loss frequency and severity, legal restrictions and ethical consequences of the use of telematics in the insurance field. Problems with the insurability impede the market development of innovations such as telematics tariffs. Originality/value Despite its increasing relevance for businesses at present, research on telematics in insurance is limited. Some papers can be found in the IT domain, but relatively little research has been done in the business and economics literature. The authors illustrate where the research stands currently and outline directions for future research.

scholarly journals Exploring academics’ identities in today’s universities: a systematic review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Javier Mula-Falcón ◽  
Katia Caballero ◽  
Jesús Domingo Segovia
Keyword(s):  
Higher Education ◽  
Systematic Review ◽  
Future Research ◽  
International Studies ◽  
New Governance ◽  
Content Type ◽  
Starting Point ◽  
Bibliographic Search ◽  
The Impact ◽  
Clear Predominance

Purpose The study aims to analyse international studies on the impact that new forms of control and performativity in higher education have on academics’ identity. The aim was threefold, namely, to provide an overview of the main published findings; to establish biases and future lines of research and to offer a starting point to stimulate a debate on the future of universities. Design/methodology/approach The present study consists of a systematic review aimed at providing an overview of the main professional identities (PIs) described in the literature in the past 10 years. A bibliographic search was conducted on the Web of Science, SCOPUS and Education Resources Information Centre, which yielded a total of 26 articles that were subsequently subjected to thematic analysis. Findings The study provides an overview of the types of identities developed by academics as a result of the new forms of control. Among the main findings, this study reveals a clear predominance of PIs characterised by submission to the new neoliberal demands. The professional, social and health consequences associated with these identities are also highlighted. Finally, a proposal is made for future research to better understand how these new PIs are constructed and developed. Research limitations/implications Because of the chosen filters or databases, the study could have omitted possible articles relevant to this review. Therefore, researchers are encouraged to replicate such a study by expanding, for example, the languages used. Originality/value This study helps us to obtain a detailed description of the different identities generated as a consequence of the new governance of higher education. Furthermore, possible implications for mitigating this situation are mentioned.

Sustainability for competitiveness in firms – a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gabriela Citlalli Lopez-Torres ◽  
Salomón Montejano-García ◽  
Francisco Javier Alvarez-Torres ◽  
Marcelo de Jesus Perez-Ramos
Keyword(s):  
Systematic Review ◽  
Negative Impact ◽  
Future Research ◽  
Review Of The Literature ◽  
Research Directions ◽  
Content Type ◽  
Moderating Factors ◽  
Future Research Directions ◽  
Negative Impacts ◽  
New Research

Purpose This paper aims to present a systematic review of the literature on sustainability for the competitiveness of firms to identify the state of the art, significant discussions and new research directions. Recently, due to the negative impacts that traditional and unsustainable practices of companies have caused the Planet (e.g. climate change, sanitary crisis), national and international research urgently calls for the assessment of sustainable practices in firms. However, progress seems slow due to a poor understanding of the necessary changes that companies must make in their specific reality. Competitiveness has remained as firms’ primary strategy to endure. Some have associated sustainability with an increment of costs, sometimes with a negative impact on its competitiveness. Sometimes generating oppositions from stakeholder and institutions regulations, it is important to explore how these behaviors and dynamics of this relationship between sustainability and competitiveness affect the pursued transition to sustainability. Design/methodology/approach A systematic review of the literature, which is a scientific tool, is used in this research. It allows reliably and accurately analyzing and constructing conclusions from a broad database. The search was leaked over the 10 years, from 2010 to 2019. As a basis, 182 scientific articles were identified and revised based on methodology selection criteria and 51 articles were revised in detail. Findings This paper identifies critical variables analyzed in the selected articles, sustainability strategies for competitiveness, strategies for sustainability, organizational aspects for sustainability and competitiveness, measurement of sustainability, models, moderating factors for sustainability and new future research directions. Originality/value This paper presents state of art about sustainability for competitiveness and identifying key themes and future research directions.

scholarly journals Pre-paradigmatic status of industrial sustainability: a systematic review

2017 ◽  
Vol 37 (10) ◽  
pp. 1425-1450 ◽  
Author(s):  
Palie Smart ◽  
Stefan Hemel ◽  
Fiona Lettice ◽  
Richard Adams ◽  
Stephen Evans
Keyword(s):  
Systematic Review ◽  
Operations Management ◽  
Research Field ◽  
The Body ◽  
Theory And Practice ◽  
Future Research ◽  
Economic Resilience ◽  
Content Type ◽  
Industrial Sustainability ◽  
Scientific Status

Purpose The purpose of this paper is to progress operations management theory and practice by organising contributions to knowledge production, in industrial sustainability, from disparate researcher communities. It addresses the principal question “What scholarly dialogues can be explicated in the emerging research field of industrial sustainability?” and sub-questions: what are the descriptive characteristics of the evidence base? and what thematic lines of scientific inquiry underpin the body of knowledge? Design/methodology/approach Using an evidenced-based approach, a systematic review (SR) of 574 articles from 62 peer-reviewed scientific journals associated with industrial sustainability is conducted. Findings This paper distinguishes three prevailing dialogues in the field of industrial sustainability, and uses Kuhn’s theory of paradigms to propose its pre-paradigmatic scientific status. The three dialogues: “productivity and innovation”, “corporate citizenship” and “economic resilience” are conjectured to privilege efficiency strategies as a mode of incremental reductionism. Industrial sustainability espouses the grand vision of a generative, restorative and net positive economy, and calls for a future research trajectory to address institutional and systemic issues regarding scaling-up and transition, through transformative strategies. Research limitations/implications The review is limited by the nature of the inquiries addressed in the literatures by specific researcher communities between 1992 and 2014. Originality/value This study performs the first SR in the field of industrial sustainability, synthesises prevailing scholarly dialogues and provides an evaluation of the scientific status of the field.

The “ties that bind” board interlocks research: a systematic review

2016 ◽  
Vol 39 (11) ◽  
pp. 1516-1542 ◽  
Author(s):  
Nai H. Lamb ◽  
Philip Roundy
Keyword(s):  
Systematic Review ◽  
Corporate Governance ◽  
Design Methodology ◽  
Future Research ◽  
Review Of The Literature ◽  
Comprehensive Review ◽  
Content Type ◽  
Global Context ◽  
Board Interlocks ◽  
Methodological Rigor

Purpose Board interlocks are a phenomenon of widespread prevalence and one of the most vibrant topics in corporate governance research. However, despite sustained academic interest in interlocks, there has not been a comprehensive review of the literature in nearly two decades. To address this need for an up-to-date review, this paper aims to conduct an assessment and integration of the empirical research on board interlocks. Design/methodology/approach In reviewing the board interlocks literature, the “systematic review” approach, which emphasizes methodological rigor and transparency, has been used. Using this method, 81 empirical papers that became the focus of this analysis have been identified. Findings This review reveals that board interlocks research can be categorized based on the theoretical lens used, its focus on antecedents or outcomes of interlock activities and the perspective of the study (i.e. firm- or director-level). Moreover, a number of commonly examined themes have been identified. Several unexpected omissions in the literature have also been uncovered. For instance, it was found that scholars have neither examined the implications of engaging in interlocks in a global context nor have they explored the phenomenon of international interlocks (i.e. interlocks between firms located in different countries). Originality/value In developing a deeper understanding of the board interlocks literature, this review identifies several topics and disciplines that, if pursued, could enrich the literature and open promising avenues for future research.

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