Antony Young and Yi Wang
The literature has revealed auditors' going concern risk disclosures are examined in research as a homogenous risk class. This is despite the various going concern modifications…
Abstract
Purpose
The literature has revealed auditors' going concern risk disclosures are examined in research as a homogenous risk class. This is despite the various going concern modifications auditors are entitled to give pertaining to this issue. A five‐level risk class is established in this paper derived from Australian Auditing Standard pronouncements to examine the appropriateness of auditors' going concern reporting relating specifically to the likelihood of firm failure.
Design/methodology/approach
Time is necessary to reveal the appropriateness of going concern reporting therefore a longitudinal research methodology was adopted. The research focuses on all Australian listed companies within the building industry in 1989 and follows all of the reporting of going concern by auditors and directors through until 2007. The building industry was selected because of its volatility, which increased the possibility of going concern reporting allowing a more in‐depth focus in the research. All auditors' going concern modifications were examined along with all indications of going concern problems identified by directors. To properly investigate the appropriateness of auditors' reporting, all sampled audit reports were examined using Altman's Z‐score model which were matched with a risk class model using the relevant requirements to report in order to determine the appropriateness of the auditors' and directors' opinions.
Findings
The level of under reporting of going concern risk by auditors (75 per cent) implies they are more affected by the agency relationship found in literature than directors who are found to have an incidence of underreporting of 57 per cent.
Research limitations/implications
Literature classifies auditors along with directors as part of the agency problem. Altman's Z‐score bankruptcy prediction model is used because of its enduring nature, reliability and ability to be externally calculated to independently compare the going concern reporting performance of auditors and directors as part of the contribution to this research area.
Originality/value
The paper for the first time examines going concern reporting at a multi‐risk level rather than the binomial level used in research previously. The approach is developed in this paper using auditing pronouncements. These risk levels are linked with an independent measure being the Altman Z‐score to determine the appropriateness of auditors' and directors' reporting of going concern issues.
Details
Keywords
Jiju Antony, Stavros Karamperidis, Frenie Antony and Elizabeth A. Cudney
The purpose of this paper is to demonstrate the power of experimental design as a technique to understand and evaluate the most important factors which influence teaching…
Abstract
Purpose
The purpose of this paper is to demonstrate the power of experimental design as a technique to understand and evaluate the most important factors which influence teaching effectiveness for a postgraduate course in a higher education (HE) context.
Design/methodology/approach
The methodology involves the execution of a case study in the form of an experiment in a business school setting. The experiment was carried out with the assistance of over 100 postgraduate students from 26 countries. The data were collected over a two year period (2015 and 2016) from a postgraduate course offered by the same tutor for repeatability reasons.
Findings
The key findings of the experiment have clearly indicated that students’ perceptions of teaching effectiveness based on intuition and guesswork are not identical to the outcomes from a simple designed experiment. Moreover, the results of the experiment provided a greater stimulus for the wider applications of the technique to other processes across the case study HE sector.
Research limitations/implications
One of the limitations of the study is that the experiment was conducted for a popular postgraduate course. It would be beneficial to understand the results of the experiment for less popular postgraduate courses in the university in order to drive improvements. Moreover, this research was conducted only for postgraduate courses and the results may vary for undergraduate courses. This would be an interesting study to understand the differences in the factors between undergraduate and postgraduate teaching effectiveness.
Practical implications
The outcome of this experiment would help everyone who is involved in teaching to understand the factors and their influences to improve students’ satisfaction scores during the delivery of teaching.
Originality/value
This paper shows how experimental design as a pure manufacturing technique can be extended to a HE setting.
Details
Keywords
In the last few years, signs of material excess by organizational and political leaders have often evoked public outcry. The paper aims to argue that there is insight to be…
Abstract
Purpose
In the last few years, signs of material excess by organizational and political leaders have often evoked public outcry. The paper aims to argue that there is insight to be gleaned from drawing together strands from the leadership literature with the literatures on moral economy and conspicuous consumption. The premise is that views of leader conspicuous consumption are shaped by their moral economy, the interplay between moral attitudes and economic activities. The paper seeks to juxtapose tales of Cleopatra and Antony's display of wealth with current media accounts to contribute to the leadership literature on ethics, specifically its intersection with power and narrative representation.
Design/methodology/approach
The paper adopts an analytic approach, with an international orientation and an interdisciplinary perspective. It acknowledges the role of narrative representation in shaping leadership and the psychological ambivalence with which societies approach their leaders' practices, focus here on desire-disdain and discipline-decadence. Cleopatra and Antony's conspicuous consumption generated a legacy of condemnation for millennia. Drawing from the retellings of their story, four moralizing representations – by Plutarch, Shakespeare, Sarah Fielding and Hollywood – are analyzed and juxtaposed with current media accounts. Altogether, the paper combines the interest in leadership across history with moralizing perspectives on the display of wealth by leaders.
Findings
The intersection of the literatures on leadership, moral economy and conspicuous consumption draws together several dynamics of relevance to leadership. First, evaluations of the display of wealth on the part of a leader are contextual: they change across time and place. Second, interpretations of conspicuous consumption involve aesthetic judgment and so sit at the nexus of morality and taste. Third, following tragedies, tales of leader conspicuous consumption offer critics another knife to dig into the fallen tragic hero. Fourth, views of conspicuous consumption are gendered. Last, conspicuous consumption by leaders attracts condemnation through support for social responsibility and sustainability.
Originality/value
The paper establishes a novel articulation between the literatures on leadership, moral economy and conspicuous consumption.
Details
Keywords
Jobin Jacob, Arun Antony Chully, Benny J. Godwin and Jossy P. George
The purpose of this paper is to assess green marketing as an influential factor in the purchase of real estate. In this study, the consumer citizenship behaviour of young…
Abstract
Purpose
The purpose of this paper is to assess green marketing as an influential factor in the purchase of real estate. In this study, the consumer citizenship behaviour of young individuals will be studied with an assessment of real estate purchase intention, strategic green marketing orientation (GMO) and tactical GMO.
Design/methodology/approach
The sample frame consists of young consumers from India’s metropolitan cities. The respondents were in the range of 18 to 35 years of age. These cities provide a high standard of living, more career options and better educational opportunities. Five separate sections of a standardised questionnaire were used, and a structural equation model was used to assess a total of 393 valid replies.
Findings
Green marketing impacts the behaviour that influences the desire of young customer to buy green real estate.
Research limitations/implications
As the focus of this study is primarily on major cities, future research may study similar behaviour in non-metropolitan cities. The study can also be conducted among consumers of other age groups.
Originality/value
The originality, to the best of the author’s knowledge, exists in examining how young consumers’ opinions about green marketing impact their intentions to purchase green houses and real estate in India. This study will be accessible to all parties involved in the housing and real estate industries.
Details
Keywords
A MAN'S LAST WORDS carry presumption of credibility not associated with utterances made earlier in life. William Shakespeare acknowledged this credibility in at least three of his…
Abstract
A MAN'S LAST WORDS carry presumption of credibility not associated with utterances made earlier in life. William Shakespeare acknowledged this credibility in at least three of his plays. When the physician, Cornelius, told Cymbeline that the Queen had confessed that she loved him not, Cymbeline declared, ‘She alone knew this;/And, but she spoke it dying, I would not/Believe her lips in opening it.’
Mahipal Singh and Rajeev Rathi
The purpose of present study is to expose the detailed review for benefits and challenges about implementation of Lean Six Sigma (LSS) in business organization and spread of LSS…
Abstract
Purpose
The purpose of present study is to expose the detailed review for benefits and challenges about implementation of Lean Six Sigma (LSS) in business organization and spread of LSS literature in term of various sectors wise, research methodology wise and journal wise.
Design/methodology/approach
This paper covers the literature on LSS from 2000 to 2018. The authors have selected a large number of research papers using the keywords as Lean Six Sigma implementation in automotive, micro small medium enterprises, health care, education, financial sectors and many more. A total of 216 research papers have been reviewed on LSS distribution of sector wise, research methodology adopted, active countries, year of publication and critical barriers in implementation of LSS.
Findings
The present literature classifies the spread of LSS in four important sectors of manufacturing, health care, human resource, financial and education. It presents the critical barriers and benefits of LSS implementation in various sectors mentioned above and an important research gap, where practitioner/researcher can focus more during their research on LSS.
Practical implications
It is important for industry, researchers and LSS practitioners to be aware about challenges and success factor during LSS implementation in various sectors such as manufacturing, education, financial, human resource and health care. Hence, this paper could provide significant and valuable insights to industry and practitioners for successful implementation of LSS projects.
Social implications
LSS results in reduced waste, defects and improve process, which in turn provide high-quality products at minimum cost, and this leads to customer delight, which ultimately raises the societal living standard. The results encourage LSS practices without fear because there is a huge discussion of near about all success and failure parameters about LSS.
Originality/value
To the authors’ best knowledge, no studies have still covered the literature review of LSS implementation in three different sectors: manufacturing, service and process. The present study was mainly focused on presenting a systematic review of literature in said sectors and found the gap between current status and future direction for the implementation of LSS in different areas.
Details
Keywords
In early 2017 I was watching YouTube, and being bounced around by its algorithmic recommendations. One suggestion appearing down the side bar column of jpegs was MARROW, from…
Abstract
In early 2017 I was watching YouTube, and being bounced around by its algorithmic recommendations. One suggestion appearing down the side bar column of jpegs was MARROW, from Anohni’s 2016 album Hopelessness. It figures a black background and foregrounds an ageing, smiling, bejewelled woman lip-syncing to the song. She is the American artist Lorraine O’Grady. Watching it felt odd, as if something was `out of place’.
Anohni speaks through her, using ventriloquist tactics to displace her own body and O’Grady’s voice. This interested me. It was the first time I had been presented with the body of an ageing woman without knowing what she looked like in youth (unlike Madonna or Aretha Franklin for example). And it was the first time I had seen lip syncing done in such an eerie fashion. The tactic is used on other music videos for tracks taken from the album where ageing women and women of colour are centre stage.
Using the idea of a place that it is ‘out of time’, in that the music videos are set in a blank space and the lip- syncing upsets the idea of a single sutured speaking author, the chapter explores the idea of `queer temporality’ by using Judith Halberstam’s 2005 work. It suggests that the music videos are potentially transgressive in their presentation of a non-normative and fractured bodies. It uses work from ageing studies (Baars, 2012) and trans-ageing (Moglen, 2008) to suggest the transgressive potential of Anonhi’s music videos in how they position transgendered voices and ageing bodies.