Search results

This study aimed to examine the relationship between leader humility, civility climate and employee voice and uncover the moderating effect of competitive climate on the relationship between leader humility, civility climate and employee voice.

Three hundred seventy-nine respondents from various sectors in Indonesia participated in this study. All hypotheses were examined using hierarchical multiple regression analysis using the Hayes' macro PROCESS.

Leader humility positively and significantly impacts civility climate and employee voice. Competitive climate was confirmed as a moderator in the relationship between leader humility and civility climate and employee voice. The effect of team humility and civility climate on employee voice was strongest in a highly competitive climate.

By encouraging the adoption of leader humility, organizations can develop a civility climate and promote employee voice in the workplace. Leader humility is congruent with leadership practices in Asian countries, which are more strongly influenced by the virtues of certain religions. Leaders should demonstrate humble behaviors to generate a civility climate and employee voice. Authoritarian leadership and the high power distance inherent in Asian countries pose a challenge to the prioritization of humble behavior.

This study adds to the extant literature by revealing that leader humility fosters a civility climate and civility climate has positive consequences on employee voice; it is the first study to examine these relationships. Drawing on the social exchange theory, new insights explain the psychological mechanism underlying the relationship between leader humility, civility climate and employee voice while proposing a competitive climate as the boundary condition.

Given the rise of individuals who have complex communication needs (CCN), it is important to identify appropriate assistive technology systems that can support the individual's communication needs. Augmentative and alternative communication (AAC) systems can serve as a means to assist individuals to communicate independently. The goal of AAC is to enhance or replace the individual's current and limited verbal or written communication skills. This chapter focuses on feature matching, aided communication and the selection process for aided communication systems including low to high technology systems. It also emphasises other key considerations pertaining to person-centred planning such as conducting preference assessments and trial periods to minimise system abandonment.

This chapter explores ways that tablet devices can be used to support the inclusion of students with disability in inclusive classrooms. A short description of the evidence of efficacy of using tablets to support students with disability is provided. Ways to use tablet devices to support students with disability in the areas of communication, academics, organisation and social emotional skills to support their inclusion in mainstream classrooms are addressed. Lastly, barriers to using tablets to support students with disability in inclusive classrooms are described and ways to remove these barriers are suggested.

Pupils with autism spectrum disorders (ASD) face many challenges to achieving their educational potential, including difficulties with social interaction, communication, flexibility of thought and anxiety management. Handheld interactive technologies such as iDevices (iPods, iPhones and iPads) could offer a non‐stigmatising tool that could be used to complement or replace existing support strategies. This study aims to investigate how iDevices could be used by teaching assistants (TAs) to support pupils with ASD in a mainstream secondary school.

The project used an action research approach. Six TAs used the iDevices and selected applications (apps) in their work with pupils with ASD. The TAs commented on how the iDevices supported their role and the usefulness of different apps and features by using daily diary sheets. The apps supported pupils in the following ways: curriculum support, visual structure, organisation, communication, social interaction, anxiety reduction, relaxation, reward, and motivation.

A thematic analysis of the diary sheets showed that the most frequent uses of the iDevices were to develop communication, practise key skills, increase independence and to offer alternative activities. Quantitative analysis showed that TAs considered the iDevices to be very useful or useful on the overwhelming majority of occasions.

Future considerations of implementing interactive technological interventions in schools include the provision of training, IT support and individual planning to ensure iDevices are best utilised to address individual pupil needs.

The paper shows some of the ways that TAs can use this increasingly popular technology to support ASD pupils in mainstream schools.

The purpose of this paper is to examine the effect of the Enron scandal, Arthur Andersen's demise and the Sarbanes‐Oxley Act on audit fees.

The paper uses empirical methodology (univariate and multivariate).

Audit fees and the Big‐4 premium increased in 2002. Increase was larger for bigger and riskier clients. Evidence is also consistent with a competitive market for former Andersen clients.

Data requirements might bias the sample towards larger sized firms. Data availability limits the number of observations.

The research findings on audit fees in post‐Enron and Arthur Andersen period reported in this paper are important for policy makers.

It is found that the premium charged by Big 4 over non‐Big 4 has increased in 2002, and that the ability of an auditor to charge a premium is adversely affected when its reputation is tarnished. It is also reported that the frequency of voluntary switches within the Big 4 is lowest in 19 years. The audit fee model was also refined by adding two ownership variables to control for agency aspect of client firms; inside and institutional ownership.

There is limited evidence on how differences in economic environments affect the demand for and supply of auditing. Research on audit pricing has mainly focused on large client markets in developed economies; in contrast, the purpose of this paper is to focus on the small client segment in the emerging economy of Thailand which offers a choice between auditors of two different qualities.

This paper is based on a random stratified sample of small clients in Thailand qualifying for audit exemption. The final sample consists of 1,950 firm-year observations for 2002-2006.

The authors find evidence of product differentiation in the small client market, suggesting that small firms view certified public accountants as superior and pay a premium for their services. The authors also find that audit fees have a positive significant association with leverage, metropolitan location and client size. Audit risk and audit opinion are not, however, significantly associated with audit fees. Furthermore, the authors find no evidence that clients whose financial year ends in the auditors’ busy period pay significantly higher audit fees, and auditors engage in low-balling on initial engagements to attract audit clients.

The research shows the importance of exploring actual decisions regarding audit practice and audit pricing in different institutional and organizational settings.

The paper extends the literature from developed economies and large/listed market setting to the emerging economy and small client market setting. As far as the authors are aware, this is the first paper to examine audit pricing in the small client market in an emerging economy.

The purpose of this paper is to analyse whether the major international audit firms reach collusive agreements in Spain, in order to exercise market power and impose higher prices than those of competitors. According to the traditional theory of oligopoly, the ability to achieve these agreements is dependent primarily on the high level of market concentration, so that multiple studies have analysed the relationship between concentration and prices. However, the concentration has serious limitations to infer collusion and therefore the exercise of market power (Dedman and Lennox, 2009).

Based on an alternative current of the theory of industrial organisation, the authors use measures of industrial mobility as a measure of collusion or rivalry of firms in oligopolistic markets.

The results reveal that international audit firms do not reach collusive agreements to limit competition between them.

According to the empirical evidence obtained, the measures taken by the regulatory bodies to avoid market concentration would not be necessary or efficient and they would have significant costs for the audit market (GAO, 2003, 2008; FRC, 2009; European Commission, 2010; Competition Commission, 2013).

To the authors’ knowledge, this is the first study to introduce mobility measures to explain market collusion and the exercise of market power in the audit market.

El objetivo de este trabajo es analizar si las Grandes Firmas Internacionales de auditoría alcanzan acuerdos colusivos en España con la finalidad de ejercer poder de mercado e imponer precios superiores a los de los competidores. Según la teoría tradicional del oligopolio, la capacidad para alcanzar estos acuerdos se hace depender fundamentalmente del alto nivel de concentración del mercado, por lo que múltiples estudios han analizado la relación entre concentración y precios. Sin embargo, la concentración presenta serias limitaciones para inferir la colusión y, por tanto, el ejercicio del poder de mercado (Dedman y Lennox, 2009).

Basándonos en una corriente alternativa de la teoría de la organización industrial, utilizamos medidas de movilidad industrial como medida de la colusión o rivalidad de las empresas en mercados oligopolistas.

Nuestros resultados revelan que las firmas internacionales de auditoría no alcanzan acuerdos colusivos para limitar la competencia entre ellas.

Según la evidencia empírica que obtenemos, las medidas adoptadas por los organismos reguladores con la finalidad de desconcentrar el mercado, las cuales presentan importantes costes para el mercado de auditoría, no resultarían ni necesarias ni eficientes (GAO, 2003, 2008; FRC, 2009; Comisión Europea, 2010; Competition Commission, 2013).

Hasta donde conocemos, éste es el primer estudio que introduce medidas de movilidad del mercado para explicar la colusión y el ejercicio del poder de mercado en el mercado de auditoría.

Purpose – The purpose of this research is to study the process conditions that give best yield and expected compositions of liquid smoke products that result during the pyrolisis process relying on predetermined variables.

Design/Methodology/Approach – Pyrolisis process running times are varied, that is, 0.5, 1, 1.5, 2, 2.5, 3, 3.5, 4, 4.5, 5, 5.5, and 6 hourly. Condensing temperature maintained remained 25–30 °C. Products identification was applied by using gas chromotography mass spectroscopy.

Findings – Based on the research output, it was concluded that process conditions which give maximum yield were achieved when using double unit condenser (DUC) and time optional four hours, and it provides maximum volume liquid smoke product, and compositions of pyrolisis products. The process also created seven components, namely nepthalene, propanoic acid, 3,7 nanodiena, 2 metilguaiakol, 2-metoksi 4-methyl phenol, 4 ethyl-2 metoksil phenol, oxybanzene. Applying DUC during condensation phase may increase condensing force thereafter obtaining resulted products between 200% and 300% rather than using single unit condenser (SUC).

Research Limitations/Implications – This research was conducted on a fixed batch reactor made of a metal plate with a thickness of 3.0 mm. It carries 200 kg in capacity. In this phase, the moisture of candlenut shells might be kept in 10–12.5% wt. Process temperature applied ranged within 350–500 °C.

Originality/Value – In addition the study increased the theorical of understanding about pyrolisis process and Improving the production of liquid smoke from candlenut shell by pyrolisis process using the method of vapor condensation (Double unit condensor).

The paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by Goodwin‐Stewart and Kent, which used data from 2000.

The paper uses publicly available information to analyse the relationship between internal audit and audit fees.

The findings support Goodwin‐Stewart and Kent's result that the existence of an internal audit function in a firm has a significantly positive relationship with audit fees. In fact, the strength of this relationship has increased since 2000.

The study focuses on the top 300 public companies from a market capitalisation perspective and, therefore, the results may not be generalisable to other smaller public companies or to private firms. Second, the dichotomous experimental variable used in the study (existence of internal audit) might not be an ideal measure of internal audit usage since it may not be sensitive enough to capture all the variation in external audit fees. The findings suggest that companies use internal audit and audit fees in a complementary way to strengthen their overall control/operating environment.

Although the study extends and validates work already completed by Goodwin‐Stewart and Kent, the true value of its result is that users can use publicly available information to determine that firms with an internal audit function are more likely to use it in a complementary way with audit fees, thereby potentially indicating a commitment by that firm to a stronger monitoring/control environment.

In the evolving digital work landscape, where cyberloafing has become a notable challenge, this study aims to investigate the mechanisms through which organizations can effectively reduce such behaviors. Specifically, the research explores the role of employee adaptability in mitigating cyberloafing, taking into account the influences of temporal leadership, teamwork attitudes, and competitive work environments.

Utilizing the broaden-and-build theory and the job demands-resources (JD-R) model, we analyzed data from 245 employees through structural equation modeling (SEM) to investigate how various factors influence cyberloafing.

The results indicate that employee adaptability significantly mitigates cyberloafing and serves as a mediating factor between temporal leadership, teamwork attitudes, and the impact of competitive work environments on cyberloafing. Temporal leadership and teamwork attitudes positively correlate with increased adaptability, thereby reducing cyberloafing. Conversely, competitive work environments, while slightly enhancing adaptability, substantially increase cyberloafing.

The study contributes new insights into the dynamics of cyberloafing, emphasizing the critical roles of adaptability, teamwork attitudes, and temporal leadership in reducing such behaviors. It underscores the need for organizations to foster a supportive culture that minimizes competitive pressures and promotes teamwork and leadership strategies conducive to high productivity and minimal cyberloafing. This research offers practical implications for designing workplace strategies aimed at boosting productivity and curbing undesirable online behaviors during work hours.