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Article
Publication date: 11 March 2014

Melissa Bauer

137

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Reference Reviews, vol. 28 no. 3
Type: Research Article
ISSN: 0950-4125

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Reference Reviews, vol. 28 no. 2
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 26 April 2013

Melissa Bauer

278

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Reference Reviews, vol. 27 no. 4
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 25 August 2017

Candice T. Hux

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of…

846

Abstract

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’ involvement, it is important to review the specialist literature as a whole. By integrating research across these four domains, I identify commonalities and differences related to: (1) factors associated with the use of specialists on audit engagements (including the nature, timing, and extent of use); (2) factors impacting auditors’ interactions with specialists (including specialists contracted by the auditor or management); and (3) outcomes associated with the use of specialists. This integrated analysis of the specialist literatures shows variation in the use of specialists, and various factors affecting both if and how they are involved and whether auditors use specialists internal or external to the audit firm. Additionally, research has sometimes (but not always) linked specialist involvement to higher audit quality. The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research.

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Journal of Accounting Literature, vol. 39 no. 1
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 17 August 2020

Melissa G. Keith, Peter D. Harms and Alexander C. Long

Despite widespread interest in the gig economy, academic research on the topic has lagged behind. The present chapter applies organizational theory and research to compose a…

Abstract

Despite widespread interest in the gig economy, academic research on the topic has lagged behind. The present chapter applies organizational theory and research to compose a working model for understanding participation in the gig economy and how gig work may impact worker health and well-being. Drawing from past research this chapter defines the gig economy in all its diversity and advances a framework for understanding why individuals enter into gig economy. Next, the authors discuss how various characteristics of the gig economy and gig workers can be understood as both demands and resources that influence how gig work is likely to be experienced by the individual. To understand how these characteristics are likely to influence worker health and well-being, we draw from past research on alternative work arrangements and entrepreneurship, as well as the limited extant research on the gig economy. Finally, a research agenda is proposed to spur much needed research on the gig economy and its workers.

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Entrepreneurial and Small Business Stressors, Experienced Stress, and Well-Being
Type: Book
ISBN: 978-1-83982-397-8

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Book part
Publication date: 15 January 2021

Anna Sheppard and Emily S. Mann

Purpose: To understand how lesbian, bisexual, transgender, queer, and asexual (LBTQA+) young women interpret the social construction of “lesbian obesity” in the context of their…

Abstract

Purpose: To understand how lesbian, bisexual, transgender, queer, and asexual (LBTQA+) young women interpret the social construction of “lesbian obesity” in the context of their lived experiences and membership in the LGBTQ+ community.

Methodology: Individual, in-depth interviews were conducted with a convenience sample of 25 LBTQA+ women, ages 18–24, to explore how participants perceive and experience dominant discourses about gender, sexuality, and weight. Interviews were analyzed using a combination of deductive and inductive coding approaches.

Findings: Participants resisted public health discourse that frames obesity as a disease and the implication that their sexual identities put their health at risk. Many participants viewed their sexual identities and membership in the LGBTQ+ community as protective factors for their health statuses in general and their body image in particular.

Implications: Our findings suggest a need to reconsider the utility of the concept of “lesbian obesity” to characterize the significance of elevated rates of overweight and obesity in this population. Public health and clinical interventions guided by body positive approaches may be of greater relevance for sexual minority women.

Originality: This study centers the perceptions and experiences of LBTQA+ young women in order to examine how the intersections of sexual minority identity, dominant cultural ideals about weight, and obesity discourse inform their health.

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Sexual and Gender Minority Health
Type: Book
ISBN: 978-1-83867-147-1

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Book part
Publication date: 16 August 2005

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Status and Groups
Type: Book
ISBN: 978-1-84950-358-7

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Article
Publication date: 7 June 2011

Melissa Cheung and Jan Hidders

This paper aims to present how iterative round‐trip modelling between two different business process modelling tools can be enabled on a conceptual level. Iterative round‐trip…

1913

Abstract

Purpose

This paper aims to present how iterative round‐trip modelling between two different business process modelling tools can be enabled on a conceptual level. Iterative round‐trip modelling addresses model transformations between high‐level business and executable process models, and how to maintain these transformations in change time. Currently, the development of these process models is supported by different tools. To the authors' best knowledge, no coherent collaborative tool environment exists that supports iterative round‐trip modelling.

Design/methodology/approach

This paper is primarily based on a literature review of state‐of‐the‐art business to IT transformations regarding business process modelling. The architecture of integrated information systems (ARIS) and Cordys tools are used as an example case in this research. ARIS is a business process analysis (BPA) tool suited for analyzing and designing business processes, while the execution and monitoring of these processes is allowed by Cordys, a business process management suite (BPMS). The theory is used for transforming between ARIS event‐driven process chains from the business perspective and business process modelling notation in Cordys from the IT perspective.

Findings

A conceptual framework is proposed to couple a BPA and BPMS tool for round‐trip business process modelling. The framework utilizes concepts from the model‐driven architecture for structurally addressing interoperability and model transformations. Ensuring iterative development with two tools requires traceability of model transformations.

Practical implications

In many organizations, BPA and BPMS tools are used for business process modelling. These are in practice often two different worlds, while they concern around the same business processes. Maintaining multiple versions of the same process models across two tools is a considerable task, as they often are subject to design changes. Interoperability between a BPA and BPMS tool will minimize redundant activities, and reduce business to IT deployment time.

Originality/value

This research provides a theoretical base for coupling a BPA and BPMS tool regarding iterative round‐trip modelling. It provides an overview of the current state‐of‐the‐art literature of business process modelling transformations, and what is necessary for maintaining interoperability between tools. The findings indicate what is expected in tool support for iterative development in business process modelling from analysis and design to execution.

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Article
Publication date: 22 August 2019

Hosam Al-Samarraie, Atef Eldenfria, Melissa Lee Price, Fahed Zaqout and Wan Mohamad Fauzy

This paper aims to investigate the influence of map design characteristics on users’ cognitive load and search performance. Two design conditions (symbolic vs non-symbolic) were…

428

Abstract

Purpose

This paper aims to investigate the influence of map design characteristics on users’ cognitive load and search performance. Two design conditions (symbolic vs non-symbolic) were used to evaluate users’ ability to locate a place of interest.

Design/methodology/approach

A total of 19 students (10 male and 9 female, 20-23 years old) participated in this study. The time required for subjects to find a place in the two conditions was used to estimate their searching performance. An electroencephalogram (EEG) device was used to examine students’ cognitive load using event-related desynchronization percentages of alpha, beta and theta brain wave rhythms.

Findings

The results showed that subjects needed more time to find a place in the non-symbolic condition than the symbolic condition. The EEG data, however, revealed that users experienced higher cognitive load when searching for a place in the symbolic condition. The authors found that the design characteristics of the map significantly influenced users’ brain activity, thus impacting their search performance.

Originality/value

Outcomes from this study can be used by cartographic designers and scholars to understand how certain design characteristics can trigger cognitive activity to improve users' searching experience and efficiency.

Details

The Electronic Library , vol. 37 no. 4
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 11 April 2016

Melissa S. Woodard, Jane K. Miller, Daniel J. Miller, Kirk D. Silvernail, Chun Guo, Sudhir Nair, Mehmet Devrim Aydin, Ana Heloisa da Costa Lemos, Paul F. Donnelly, Vilmante Kumpikaite-Valiuniene, Robert Marx and Linda M. Peters

– The purpose of this paper is to examine the relationship between individual- and country-level values and preferences for job/organizational attributes.

1183

Abstract

Purpose

The purpose of this paper is to examine the relationship between individual- and country-level values and preferences for job/organizational attributes.

Design/methodology/approach

Survey data were collected from 475 full-time employees (average of nine years work experience, and three years in a managerial position) enrolled in part-time MBA programs in seven countries.

Findings

Preference for a harmonious workplace is positively related to horizontal collectivism, whereas preference for remuneration/advancement is positively related to vertical individualism. The authors also find a positive relationship between preference for meaningful work and horizontal individualism, and between preference for employer prestige and social adjustment (SA) needs.

Research limitations/implications

Although the sample comprised experienced, full-time professionals, using graduate business students may limit generalizability. Overall, the results provide initial support for the utility of incorporating the multi-dimensional individualism and collectivism measure, as well as SA needs, when assessing the relationships between values and employee preferences.

Practical implications

For practitioners, the primary conclusion is that making assumptions about preferences based on nationality is risky. Findings may also prove useful for enhancing person-organization fit and the ability to attract and retain qualified workers.

Originality/value

This study extends research on workers’ preferences by incorporating a new set of values and sampling experienced workers in a range of cultural contexts.

Details

Journal of Managerial Psychology, vol. 31 no. 3
Type: Research Article
ISSN: 0268-3946

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