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The authors gathered the core information for this case using publicly available filings from the US Department of Justice and the US Securities and Exchange Commission. Publicly available news articles were used to complement the core information. All sources are cited.

This case involves an assumed fraud perpetrated by the C-suite members of Celadon Group, Inc. – formerly one of the largest trucking companies in North America. By 2016, the value of Celadon’s truck inventory significantly decreased in value. Instead of reducing the inventory to its market value on the Balance Sheet, management engaged in a series of trades and creative accounting to conceal the fact they had overvalued the trucks.

Investment analysts at Prescience Point Capital Management and Jay Yoon (both published on Seeking Alpha) found inconsistencies and red flags in Celadon’s 2016 and 2017 financial reports and reported their suspicions to the public. Soon after, Celadon’s audit committee declared the company’s recent financial statements could no longer be relied upon, resulting in an immediate market loss of $62.3m. In 2019, Celadon entered into a Deferred Prosecution Agreement and was ordered to pay $42.2m in restitution. The Department of Justice (DOJ) criminally charged Danny Williams (president of Quality, a Celadon subsidiary) and he entered a plea agreement. The DOJ also criminally charged Bobby Lee Peavler (CFO) and William Eric Meek (COO). Celadon filed for bankruptcy and operations ceased. Then, in an unexpected turn of events, in 2022, the DOJ dismissed the criminal case against Peavler and Meek.

This case allows students to apply theory learned in a fraud examination or forensic accounting course to an actual fraud case. It discusses red flags and how perpetrators of fraud often need to keep perpetrating wrongdoing to keep the original fraud from being discovered. The authors designed the case for upper-level or graduate business students. It should be included in the course when covering financial statement fraud.

This paper aims to answer questions pertinent to whether or not services provided by smart hotels are really what customers are looking for, as well as to ascertain what are some unintended experiences guests may encounter. In essence, to the best of the authors’ knowledge, this research is the first in the field to acknowledge the paradox of smart service.

This inquiry adopts a qualitative approach with data-driven from online customer reviews and semistructured interviews. Thematic analysis was undertaken to interpret review comments.

Results point to a new phenomenon, which is coined as the smartness paradox. In particular, customers on one hand enjoy an array of smart-infused experiences that jointly offer patrons a sense of a futuristic lifestyle. On the other hand, smart devices superimpose a number of hindrances that bring guests dismay and annoyance.

This investigation brings smart service failure to the fore to highlight several key failure themes that could jeopardize the entire operation with debased customers’ satisfaction and loyalty inclination.

The smartness-paradox framework used in the present inquiry entails both approach and avoidance consequences customers enact depending on their smart experiences.

The emergence of Construction 4.0 technologies provides an impetus for radical change and rejuvenates the interest of stakeholders in addressing long-standing performance issues in the construction sector. However, construction firms struggle to implement Construction 4.0 technologies for performance measurement and improvement. Therefore, the purpose of this research is to develop a conceptual model of innovation management for implementing Construction 4.0 that guides and facilitates the strategic transformation of construction firms.

A conceptual model of innovation management is presented, and the findings are synthesised based on a literature review, 20 semi-structured interviews, two focus group discussions, three workshops, expert consultation and observations on three digitally-enabled projects. Data were inductively analysed using thematic analysis.

The analysis of empirical data revealed: (i) Four scenarios that could lead the industry to different futures, based on the extent of research and development, and the extent of integration/collaboration; (ii) Construction 4.0 capability stages for a sustained implementation route; (iii) Possible business model configurations derived from servitisation strategies; and (iv) Skills management challenges for organisations.

First, the empirical data was only collected in the UK with its unique industry context, which may limit the applicability of the results. Second, most of the research data comes from the private sector, without the views of public sector organisations. Third, the model needs to be further validated with specific data-driven use cases to address productivity and sustainability issues.

Successful Construction 4.0 transformation requires a concerted effort of stakeholders, including those in the supply chain, technology companies, innovation networks and government. Although a stakeholder’s action would depend on others’ actions, each stakeholder should undertake action that can influence the factors within their control (such as the extent of collaboration and investment) and the outcomes.

The conceptual model brings together and establishes the relationships between the scenarios, Construction 4.0 capability stages, business models and skills management. It provides the first step that guides the fuzzy front-end of Construction 4.0 implementation, underpins the transformation to the desired future and builds long-term innovation capabilities.

Misunderstanding and harmful stereotyping have become commonplace amongst people in the United States and the Middle East/North Africa (MENA) region since 2001, if not earlier. If universities are the locus of transformative education, work remains towards remedying these issues.One non-profit organisation, “Natafaham (pseudonym, Arabic for « we understand each other”), works to undo this negativity student by student. It brings participants from the MENA and Europe/North America into dialogue via Zoom each week. The inter-cultural dialogue availed to participants is empowering to actors, including the dialogue facilitator. This narrative is an autoethnographic exploration of my experience as an intercultural dialogue facilitator. Yet reviewing contemporaneous notes and reflections revealed structural aspects of this programme that empower voices from the MENA region, while facilitating learning amongst participants on both sides of the Atlantic. Such aspects include the format and the location of the programme, its focus on individuals rather than institutions or groups, its mixed top-down and bottom-up approach, and the opportunities it avails for ascension to positions of authority. This narrative analyses these aspects through several lenses and academic traditions, including those of global citizenship, critical internationalisation, (reciprocal) global service learning, and socio-cultural frameworks of second language acquisition. The chapter urges that these aspects are recognised as key catalysts of (more) equal relationships between youth in the MENA region and the United States, which merit widespread replication. It concludes by envisioning a still more equal relationship predicated upon more equitable language usage.

Prior research suggests a chief executive officer’s (CEO) background is highly predictive of the strategic predisposition. This paper aims to focus on the need for accuracy in the categorization of CEO background and the impact that modest, nuanced changes in coding definitions yield.

This study evaluates the use of biographic and demographic information of CEOs to provide a more nuanced and expansive approach to understanding the influence of legal education and experience on business strategy. Propositions as to more nuanced coding definitions are developed. Building upon Fligstein (1987), a proof-of-concept example is developed using CEO information available for 2010. That data is then reexamined using an altered method (Modified Fligstein) to discern changes in the number of CEOs contained within the background categories.

The two categorizations performed reveal that substantial differences in the number of CEOs coded into a category can come from relatively small changes in categorical definitions. In comparing the first categorization to the second, each of the vocational categories experienced a change, ranging from a decrease of 11.1% to an increase of 142.9%.

This study informs both theory and practice by increasing the efficacy of the use of biographic and demographic information to assess the strategic orientation of executives. It postulates and demonstrates that simple changes in the categorical definition produce significant changes and can skew empirical results that reduce the utility of prior studies.

This in-depth case study examined the mentor's role in mediating a culturally diverse community of student teachers-as-learners in the context of practice teaching in university teacher education in Israel. Specifically, it explored how the mentor's response to cultural aspects of learning to teach shaped the group's learning environment.

Data collection included 23 video-recorded meetings of the learning community and semi-structured interviews with all four participants.

Findings proposed six actions of the mentor that aimed at promoting an empathetic and supportive learning environment that encouraged collaborative talk around culturally diverse issues that surfaced during practice teaching. Implications for teacher education programs are presented and discussed.

The study offers a practical framework of tools (or mentor actions) that can help mentors to promote social interactions in culturally diverse mentoring conversational settings.

The study identified six actions that can serve as tools in mediating sensitive discourse to issues of diversity in communities of culturally diverse learners.

The existing literature on abusive supervision, defined as a perception by subordinates that their supervisor displays hostility toward them (but falling short of physical abuse), is deficient insofar as it fails to account for workgroup differences in employees' perceptions of abusive supervision. We therefore sought to study such differences, which refer to as “abusive supervision dispersion (ASD).”

We interviewed 40 employees from a variety of organizations in Australia, focusing on the role of affective events in ASD dynamics, with a view to understanding how this phenomenon relates to individual and team processes.

We found that ASD stimulates employees to harbor negative emotions and resentment toward their supervisor, causing them to perceive even positive events negatively. We found further that, while low ASD facilitates team-member exchange by forcing abused members to band together resulting in low team conflict, high dispersion facilitates formation of subgroups and high team conflict.

These findings illuminate the paradoxical nature of ASD and suggest that employees experience dispersion through three paradoxes: (1) dispersion paradox, (2) resentment paradox, and (3) team paradox. Overall, these findings suggest that subordinates' perceptions of high ASD are associated with detrimental impacts on team performance.

Globally, climate change governance continues to be a significant challenge to policymakers, environmentalists and politicians despite international summits, conferences and programmes designed to find sustainable solutions to the climate change crises. Climate change continues to be viewed primarily as a challenge for the future, whereas many leaders and administrators globally regard it as an environmental issue rather than a challenge that encompasses all aspects of life. In South Africa, these misleading perceptions of climate change continue to prevail both at national and local levels. The government and private organisations do not attach the required levels of urgency needed to address the climate change crisis. While numerous policies and institutions have been established to address these challenges, they lack financial backing, coordination and synergy that cut across the broad objectives of environmental, social and economic agendas. Additionally, weak, eroding trust and manipulating of institutions continue to hinder effective policy implementation and focus-driven governance. This paper aims to explore the structural and governance weaknesses of climate change administration in the KwaZulu-Natal province and South Africa in general.

This paper used extensive literature reviews and a triangulated approach to investigate the weaknesses of the current governance structure in the context of institutional and capacity constraints.

The findings uncovered that most institutions and organisations mandated to address climate change challenges operate in silos, lack required investment and capacity and have weak accountability mechanisms with a shallow understanding of climate change governance.

This paper recommends better coordination between national, provincial and local governments as well as the private sector towards climate change activities and capacity to ensure that climate change actions are effectively implemented.