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This paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers.

The study empirically examines a sample of large banks that are included in the S&P Composite 1500.

The paper reports significantly lower audit fees and a higher proportion of non-audit fees to total fees when the audit committee chair is an alumnus of the incumbent audit firm. Moreover, additional analysis reveals that these findings are stronger for banks with more earnings management.

Overall, the findings indicate that audit firms might consider banks using their alumni as audit committee chairs to be less risky or easier to audit, thus requiring relatively less effort from the auditors. The reduced effort required to audit clients with audit firm alumni on their audit committees then has the effect of reducing the audit fees charged. Alternatively, their auditing experience and cognitive proximity might influence the assessment of the need for auditing or the ability to negotiate lower audit fees on the part of audit firm alumni.

This paper provides empirical evidence of the association between audit firm alumni in influential positions on an audit committee and fees paid to those audit firms in the banking industry. The findings contribute to the literature by suggesting that banks with affiliated former auditors chairing their audit committees not only have significantly lower audit fees but also a higher proportion is spent on non-audit services.

The purpose of this paper is to examine what impacts university students perceived from their short-term intensive international courses as part of undergraduate multidisciplinary education.

The study design was informed by interpretative phenomenological analysis. Semi-structured interviews explored informants’ views of their experience to elicit key themes of their experience.

The analysis resulted in four major themes: personal development, generic skills, global perspectives and subject-specific matter. Some text segments were coded with multiple themes, which suggests that the impacts of short-term international courses are multifaceted.

Academic topics of the courses substantially centred around humanities and social sciences at a particular university. This paper furthermore primarily depended on students’ self-reported answers, and it is possible that the participants who chose to enrol in the elective international courses may be principally willing to acquire global competence. Therefore, this study did not set out to present the generalised impacts of any short-term international courses.

The findings could be used as a conceptual tool for the design and evaluation of new and existing courses. In addition, the four major themes that this study elicited are useful as a cue for students’ self-reflection about their own learning experiences.

There have been significant efforts devoted to increasing the quantity of short-term international programs, but there has been less focus on the quality of these programs. This study supports the findings of existing literature but also identified one of the potential unfavourable impacts that short-term international courses may have on students’ development.

Building on work that explores the relationship between individual beliefs and ability to recognize discrimination (e.g., Kaiser and Major, 2006), we examine how an adherence to beliefs about gender essentialism, gender egalitarianism, and meritocracy shape one’s interpretation of an illegal act of sexual harassment involving a male supervisor and female subordinate. We also consider whether the role of the gendered culture of engineering (Faulkner, 2009) matters for this relationship. Specifically, we conducted an online survey-experiment asking individuals to report their beliefs about gender and meritocracy and subsequently to evaluate a fictitious but illegal act of sexual harassment in one of two university research settings: an engineering department, a male-dominated setting whose culture is documented as being unwelcoming to women (Hatmaker, 2013; Seron, Silbey, Cech, and Rubineau, 2018), and an ambiguous research setting. We find evidence that the stronger one’s adherence to gender egalitarian beliefs, the greater one’s ability to detect inappropriate behavior and sexual harassment while gender essentialist beliefs play no role in their detection. The stronger one’s adherence to merit beliefs, the less likely they are to view an illegal interaction as either inappropriate or as sexual harassment. We account for respondent knowledge of sexual harassment and their socio-demographic characteristics, finding that the former is more often associated with the detection of inappropriate behavior and sexual harassment at work. We close with a discussion of the transferability of results and policy implications of our findings.

This study aims to contribute to the open innovation (OI) literature by investigating the transitions between three phases in the OI process (i.e. idea generation, idea promotion and idea realization) and how these are moderated by different forms of shared leadership (i.e. transactional, and transformational) as perceived by participants in the OI process.

The authors tested a set of hypotheses using moderated mediation PLS-SEM models on a bootstrapped sample of OI participants (N = 173).

The authors found a direct relationship between idea generation and realization, as well as indirectly through idea promotion. This study implies that the promotion of ideas by participants can be beneficial in inter-organizational OI teams, as promotion of ideas provides a linkage between the generation of ideas and the idea realization phase. However, while shared leadership has been shown to be beneficial in conventional teams, the authors found evidence that this may not be the case in inter-organizational OI teams. Higher levels of shared transformational leadership from colleagues with whom employees do not share the same organizational background may hamper the promotion of ideas.

In contrast to the mainstream view, the authors found significant evidence that transformational shared leadership negatively moderates the direct relationship between idea generation and the promotion of ideas and the indirect relationship between idea generation and realization via idea promotion.

Exercise training has been shown to be an effective and integral component of non-pharmacological intervention for the control of blood pressure. The purpose of this paper is to compare the effectiveness of a supervised modified exercise program of moderate-intensity exercise for one hour per week including the use of a pedometer, and with the use of a pedometer alone without additional exercise in reducing blood pressure.

The study was a randomized control trial, with an experimental group of 30 people and a control group of 26 people. Participants were males and females aged 30-65 years with pre- to mild hypertension, and who were not receiving any drugs for the treatment of hypertension. Participants of the experimental group were assigned to a fitness program with supervised exercise once a week at the Golden Jubilee Medical Fitness Center, given access to a pedometer, and provided with health education. Participants in the control group were assigned to use a pedometer only. All experimental and control group members participated in the study for three months, as well as a follow-up at the third and sixth month.

Comparison of the experimental and control groups at the first, third, and sixth month, using repeated measures analysis found that interaction effect groups and times were significantly different for mean systolic blood pressure (SBP), body mass index (BMI), hip circumference (HC), and high-density lipoprotein (HDL) (p<0.05). Mean SBP, diastolic blood pressure (DBP), BMI, waist circumference (WC), HC, and low-density lipoprotein (LDL) within groups were significantly different (p<0.05). Mean WC, cholesterol, LDL, and triglyceride between groups were significantly different (p<0.05). Both groups had SBP improved at the third and sixth month when compared with baseline data. Mean HDL increased in the experimental group and decreased in the control group. Multiple regression analysis showed that both groups were not statistically different after intervention, SBP was reduced in the experimental group when compared to the control group. However, at six months, members in the experimental group reported spending less time sitting or reclining on a typical day than members of the control group.

A supervised one-time per week fitness program combined with pedometer and pedometer alone were not different in reducing blood pressure, as both groups showed decreases in blood pressure. However, the group with the supervised exercise program tended to change sedentary behaviors in the longer term compared to those who used the pedometer alone.

The purpose of this paper is to assess, clarify and consolidate the terminology around the co-creation of services, establish its forms and identify its outcomes, to resolve the conceptual pluralism in service co-creation literature.

A focused literature review screened the articles published in five major service research journals to determine relevant contributions on the concept of co-creation of services. Then, a thematic analysis identifies the forms, themes and outcomes of co-creating services in the set of 80 qualifying articles.

The study reduces conceptual pluralism by establishing different forms of co-creating services and developing an explicit definition of co-creation in services. The authors develop an integrative framework that recognizes involvement, engagement and participation as prerequisites for co-creation. Relating to the different phases of the service process, the specific co-creation forms of co-ideation, co-valuation, co-design, co-testing and co-launching are classified as regenerative co-creation, while the specific co-creation forms of co-production and co-consumption are recognized as operative co-creation. Both beneficial and counterproductive outcomes of co-creation are identified and arranged into a typology.

The integrative framework illustrates that service providers and customers are involved, engaged and participate in co-creating services, which manifests in specific forms of co-creation; they attain beneficial and counterproductive outcomes (personal, social, hedonic, cognitive, economic and pragmatic); and are influenced by a contextual multi-actor network.

Co-creation in services is actionable; the typology of outcomes suggests service managers ways to motivate customers and employees to participate in co-creating services.

This paper defines and establishes the conceptual forms of co-creating services and the identified outcomes, and develops an integrative framework of co-creation in services.

Involvement of youth in electronic sports is increasing and outdoor sports are decreasing day by day. It not only affects their health but also leads them towards noncommunicable diseases. Risk of noncommunicable diseases is associated with physical inactivity and affects physical and mental health. It results in different personal and social implications. Therefore, the purpose of this paper is to highlight the importance of outdoor sports and risks of electronic sports for health.

The data for study is collected from 450 university students using purposive sampling technique. In order to measure outdoor sports, a four items instrument developed by Simon and Smoll (1974) is used. For electronic sports, instrument is adopted from Lemmens et al. (2009) and for health of youth, instrument by Bailis et al. (2003) is used. After reliability and validity check, structural equation modeling is used to analyze data.

The results reveal that perceived outdoor sports have significant positive impact on health, whereas electronic sports have negative impact on youth health that lead them to certain noncommunicable diseases. There is need to emphasize and encourage youth for outdoor sports and avoid indulging in esports that may lead to addiction.

Electronic games have various risks for the development of syndromes among younger generation. Awareness should be provided that physical activities are essential for healthy life and how risky be the esports for their health. This study may be helpful for government as well to reduce dependency of youth on technological devices and provide necessary recreation facilities to engage in. This research study validates that outdoor sports have significantly positive impact on health of youth and it reduces health related problems and destructive behaviors among youth.

Involvement of youth in electronic sports is increasing and outdoor sports are decreasing day by day. It not only affects their health, but also leads them toward non-communicable diseases. The present study examines the impact of esports and physical sports on youth health.

Drawing on equity theory, social exchange theory and goal setting theory, the purpose of this paper is to investigate the contingencies on the link between employees’ budgetary participation and their work performance. Specifically, this study addresses the research questions: whether vertical information sharing and budget goal commitment mediate the relationship between employees’ budgetary participation and their work performance; and whether employees’ perceived budget fairness can strengthen the positive effects of budgetary participation on vertical information sharing and budget goal commitment.

Survey data were collected from a sample of 556 low to middle level managers of business organizations in Vietnam. The research model and its hypotheses were tested using PLS-SEM. The standardized root mean squared residual value of the composite model was employed to assess model fit. Common method bias was also checked using the marker-variable approach.

This study has two key findings: both vertical information sharing and budget goal commitment partially mediate the positive effects of budgetary participation on work performance; and both dimensions of perceived budget fairness (distributive and procedural) elevate the positive relationships of budgetary participation – vertical information sharing and budgetary participation – budget goal commitment.

The findings could benefit businesses in Vietnam and similar market contexts. Specifically, top management needs to select a proper level of budgetary participation that can facilitate information sharing vertically within the organization and motivate their employees to be more committed to achieve budget goals. Besides, the top management also needs to ensure that their employees perceive the fairness in the budgeting process.

The study contributes a greater understanding as regards the mediating roles of vertical information sharing and budget goal commitment as well as the moderating role of perceived budget fairness on the relationship between employees’ participation in the budgetary process and their work performance, especially in the context of an emerging market – Vietnam. Overall, this study contributes to the management and accounting literature with insights concerning a more complex process explaining employees’ work performance and triggered by their budgetary participation.