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Article
Publication date: 2 November 2015

Barri Litt, Vikram Desai and Renu Desai

The purpose of this paper is to explore the audit price reactions of local accounting firms to the entry of the Big Four accounting firms into the Indian audit market, providing…

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Abstract

Purpose

The purpose of this paper is to explore the audit price reactions of local accounting firms to the entry of the Big Four accounting firms into the Indian audit market, providing unique insight into emerging market dynamics.

Design/methodology/approach

Using financial data from Indian audit clients for a ten-year period from 1996 to 2005, the authors conduct a multivariate regression analysis based on extant audit fee literature.

Findings

This study finds evidence of a price-cutting strategy on behalf of the local incumbent accounting firms in response to the entry of the Big Four firms. It also shows small-sized incumbent firms to cut prices more drastically relative to medium-sized incumbent firms.

Originality/value

This study provides empirical insight into the pricing dynamics of professional services in an emerging market setting. Such insight is increasingly important in our evermore globalized economy where emerging markets are frequently the targets of expansion.

Details

Journal of Accounting in Emerging Economies, vol. 5 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 1 January 2014

Barri Litt, Divesh Sharma and Vineeta Sharma

The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms…

3561

Abstract

Purpose

The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms participating in environmental initiatives to report relatively stronger financial performance. Moreover, firms with superior performance have been shown to engage in greater levels of earnings management. A natural question that arises is to what extent do firms with environmental initiatives engage in earnings management to report better financial performance?

Design/methodology/approach

The study draws on two theoretical frameworks, external monitoring and internal corporate culture, to predict an inverse association between environmental initiatives and earnings management. The authors test this prediction using an earnings management regression model, estimating discretionary accruals using the modified-Jones approach.

Findings

The study finds that firms with environmental initiatives exhibit lower earnings management proxied by absolute and income-increasing total discretionary accruals. The authors further find pollution prevention and climate related initiatives to help explain this inverse association. The results imply that firms practising environmental responsibility report better financial performance, with the most likely reason being due to real economic performance rather than through earnings management techniques.

Originality/value

This study provides initial evidence on the association between environmental initiatives and earnings management, an area of importance to all stakeholders in a market with increasing interest in corporate environmental performance and its implications.

Details

Managerial Auditing Journal, vol. 29 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 30 November 2022

Jenna Jacobson, Adriana Gomes Rinaldi and Janice Rudkowski

The paper aims to examine how employees influence their employer’s brand by applying Taylor’s (1999) six segment message strategy wheel in an employee influencer context.

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Abstract

Purpose

The paper aims to examine how employees influence their employer’s brand by applying Taylor’s (1999) six segment message strategy wheel in an employee influencer context.

Design/methodology/approach

The research uses a content analysis of employees’ public social media posts – including captions and images – to analyze the message strategies employees use to promote their employers.

Findings

While ego and social were popular message strategies in both the images and captions, the findings evidence the varying message strategies employees use in text-based versus image-based messages. Four “imagined audiences” of employee influencers are identified: current customers, prospective customers, current employees and prospective employees.

Research limitations/implications

The research provides insight into how employees act as influencers in building their employer brand on social media.

Practical implications

A unique measurement tool is developed that can be used by companies and future researchers to decode employees’ online communications.

Originality/value

This research contributes to theory and practice in the following important ways. First, the research provides a modernization of an existing framework from an offline setting to an applied industry context in an online setting. Second, this research focuses on a subtype of social media influencer, the employee influencer, which is an underdeveloped area of research. Third, a unique measurement tool to analyze text-based and image-based social media data is developed that can be used by companies and future researchers to decode employees’ online communications.

Details

European Journal of Marketing, vol. 57 no. 1
Type: Research Article
ISSN: 0309-0566

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Book part
Publication date: 11 November 2019

Barry King

With the ubiquitous spread of the Selfie as a central feature of millennial digital practices, this article examines the impact of digital media on the traditional uses of the…

Abstract

With the ubiquitous spread of the Selfie as a central feature of millennial digital practices, this article examines the impact of digital media on the traditional uses of the snapshot as a record of private life, particularly in terms of the family and circles of friends. It argues that the affordances of digital photography and social media lead to a transformation of the snapshot into the Selfie. The Selfie as a kind of performance impacts the social practices of family photography in a variety of ways. Some positive, in that the affordances of digital photography put the opportunity for the public circulation of self-selected Kodak “moments” which show the individual in the best possible light; and some negative since the new emphasis on the body as a vehicle of self-expression sustains a tournament based on appearances. The resultant shift from notions of the gift economy implicit in practices of family photography leads to the personal snapshot becoming a proto-commodity form in which the competitive logic of Celebrity culture pervades the social exchange of the photograph. The chapter closes with consideration of the importance of the Selfie across the life course and the logic of self-impression management as a digital performance.

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Book part
Publication date: 12 April 2019

Eric K. Austin and Kelly N. Green

The purpose of this chapter is to outline the rationale for and approach to enhancing community participation in traffic safety initiatives. It describes a process that…

Abstract

The purpose of this chapter is to outline the rationale for and approach to enhancing community participation in traffic safety initiatives. It describes a process that practitioners can use to engage members of the public in the development of community-based solutions to traffic safety problems. The approach used draws on contemporary social theory, historical antecedents, and demonstrated best practices for effective engagement efforts.

The implications of the ideas developed in this chapter include the need for traffic safety and related agencies to develop and deploy new or expanded capacities as they implement community-level traffic safety initiatives. One such capacity is the development of greater interdisciplinary understanding of sociopolitical dynamics that support and/or inhibit the effectiveness of behavior change efforts. Another is the ability to employ practical participatory processes that engage community members so as to draw out the tacit but critical knowledge about barriers to and avenues for supporting behavior change strategies. These increase the likelihood of developing traffic safety strategies that are effective within the specific and unique culture of each community.

Details

Traffic Safety Culture
Type: Book
ISBN: 978-1-78714-617-4

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Book part
Publication date: 12 April 2019

Christopher Schlembach and Susanne Kaiser

The present chapter puts one perspective center stage and looks at the relationship between TSC and its manifestation in individuals. More specifically, we are concerned with the…

Abstract

The present chapter puts one perspective center stage and looks at the relationship between TSC and its manifestation in individuals. More specifically, we are concerned with the relationship between processes of attitude formation and attitude change. The concept of attitudes is one out of several psychological constructs which are known to have mediating influence on actual behavior. Thus, it is a possible starting point to positively influence behavior in road traffic toward higher levels of (commitment to) safety. Understanding how safety culture is internalized by individuals and how it shapes safe conduct shall be theoretically described and practically exemplified to show how this approach can become useful and relevant for practitioners in the field of road safety.

The argument is developed in three parts. In the first part, Herbert Kelman’s (1958) conceptual scheme of three stages of attitude change is presented in which the levels of compliance, identification, and internalization of values are distinguished. In the second part, it is argued that these different levels of value integration correspond with three different kinds of psychological theories which address the relationship between attitudes and deliberately conducted behavior (action). It is a well-known fact in the science of human action that there is no direct relationship between attitudes, decision making, and action. Using Kelman’s three levels of value internalization as a scheme of reference, the conditions under which persons act in line with their attitudes can be conceptualized more precisely. From a normative point of view, it is argued that persons who align their actions and attitudes with reference to socially appreciated values are said to be elaborated. They orient their conduct by an ethos of safety to which they feel committed and they are able to interact in mindful ways. We discuss some of the basic constructs at each level and underpin their importance with reference to behavioral change toward higher levels of safety with empirical findings that have been published. In a third part, we present our findings in a summarizing table and suggest a list of factors and themes which mainly correspond to one of the three stages of attitudinal change and value internalization. Finally, we outline some examples of how traffic safety interventions can be conceptualized at these different levels.

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Article
Publication date: 1 July 1923

THE fact that the forthcoming conference of the Library Association is to be held at Eastbourne this year should provide it with an additional official interest, as it is here…

35

Abstract

THE fact that the forthcoming conference of the Library Association is to be held at Eastbourne this year should provide it with an additional official interest, as it is here that the Association Hon. Solicitor and Legal Adviser holds the important office of Town Clerk. Mr. Fovargue is the authority on Library Law in all its aspects, and is the author of several books on this important subject. We are particularly happy in being able to print an article from his pen in our special Conference number. The programme of the proceedings is by now, no doubt, in the hands of our readers, and will be found to be less crowded, but no less useful for that, than in previous years. Apart from the usual business programme, which should prove full of interest, the social side has been fully catered for and delightfully arranged. Several interesting motor trips are to take place, and delegates will be afforded an opportunity of enjoying the charms of the beautiful county of Sussex as well as those of one of our most favoured of seaside resorts.

Details

New Library World, vol. 26 no. 2
Type: Research Article
ISSN: 0307-4803

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Book part
Publication date: 20 July 2023

Claire Sinnema, Alan J. Daly, Joelle Rodway, Darren Hannah, Rachel Cann and Yi-Hwa Liou

Abstract

Details

Improving the Relational Space of Curriculum Realisation: Social Network Interventions
Type: Book
ISBN: 978-1-80382-513-7

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Article
Publication date: 1 June 1923

THIS issue of The Library World marks the commencement of a new volume, and we take the opportunity of thanking our many readers for their continued good feeling and support. It…

19

Abstract

THIS issue of The Library World marks the commencement of a new volume, and we take the opportunity of thanking our many readers for their continued good feeling and support. It is a pleasure to us to record the fact that we are able to enlarge this initial number of the volume and that we feel the time has come when we shall make such enlargement a permanency, without any corresponding increase in the subscription price.

Details

New Library World, vol. 26 no. 1
Type: Research Article
ISSN: 0307-4803

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Book part
Publication date: 1 September 2000

John Wagstaff

Abstract

Details

Advances in Librarianship
Type: Book
ISBN: 978-0-12024-624-3

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