Regan N. Schmidt and Britney E. Cross
– The purpose of this paper is to examine how audit partner rotation impacts the negotiation strategies client management intends to use to resolve a financial reporting issue.
Abstract
Purpose
The purpose of this paper is to examine how audit partner rotation impacts the negotiation strategies client management intends to use to resolve a financial reporting issue.
Design/methodology/approach
An experiment that manipulates between participants on whether the audit partner rotates from the prior fiscal year (rotation versus non-rotation) is conducted to test the theoretical implications of rapport. Participants with a high level of business and managerial experience indicate their intended use of 25 reliable negotiation tactics that client management may use to resolve a financial reporting issue with the external auditor. These tactics underlie three distributive (contending, compromising, conceding) and two integrative (problem solving, expanding the agenda) negotiation strategies.
Findings
The results of the study indicate that client management is less contentious and more concessionary (i.e. accommodating) to a newly rotated audit partner, as compared to an audit partner that has established rapport with client management. Further, client management is more willing to intend using integrative and compromising (i.e. co-operative) negotiation strategies when negotiating with an audit partner with established rapport in contrast to a newly rotated audit partner.
Research limitations/implications
These findings underscore the merits and costs of audit partner rotation in auditor-client management (ACM) negotiations and document that partner rotation affects not only auditor behaviour, but also the behaviour of client management.
Originality/value
This paper is the first that considers how developing and maintaining rapport impacts ACM negotiations. The study provides empirical evidence to further inform debates over auditor rotation.
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The most significant event for the School has been the announcement of the creation of the National Centre for Management Research and Development. The Centre is due to open in…
Abstract
The most significant event for the School has been the announcement of the creation of the National Centre for Management Research and Development. The Centre is due to open in 1986 and will provide research facilities for up to 20 major projects designed to improve the competitiveness of Canadian business practices.
This study looks at the development of critical literacy for three pre-service teacher participants, relevant support systems, and pedagogies. It considers how pre-service teacher…
Abstract
This study looks at the development of critical literacy for three pre-service teacher participants, relevant support systems, and pedagogies. It considers how pre-service teacher participants construct knowledge on critical literacy within the methods course. The participants started with their own literacy histories in order to began developing internalization and critical consciousness within the methods and field experience course. Throughout the course, the participants took social action by using some of the critical literacy approaches that were presented as instructional strategies in the methods course. However, the participants were still internalizing two essential components of critical pedagogy in their own teaching: problem posing and dialogue. They acknowledged the value of problem posing and dialogue in their own learning but had some difficulty using these methods in their own teaching. The implications from this study suggest that teacher educators and future teachers take a stance on critical education and push for structural changes in common teaching practices and school curriculum mandates.
This paper aims to explore some initial and necessarily broad ideas about the effects of the world wide web on our methods of understanding and trusting, online and off.
Abstract
Purpose
This paper aims to explore some initial and necessarily broad ideas about the effects of the world wide web on our methods of understanding and trusting, online and off.
Design/methodology/approach
The paper considers the idea of trust via some of the revolutionary meanings inherent in the world wide web at its public conception in 1994, and some of its different meanings now. It does so in the context of the collaborative reader‐writer Web2.0 (of today), and also through a brief exploration of our relationship to the grand narratives (and some histories) of the post‐war West. It uses a variety of formal approaches taken from information science, literary criticism, philosophy, history, and journalism studies – together with some practical analysis based on 15 years as a web practitioner and content creator. It is a starting point.
Findings
This paper suggests that a pronounced effect of the world wide web is the further atomising of many once‐shared Western post‐war narratives, and the global democratising of doubt as a powerful though not necessarily helpful epistemological tool. The world wide web is the place that most actively demonstrates contemporary doubt.
Research limitations/implications
This is the starting place for a piece of larger cross‐faculty (and cross‐platform) research into the arena of trust and doubt. In particular, the relationship of concepts such as news, event, history and myth with the myriad content platforms of new media, the idea of the digital consumer, and the impact of geography on knowledge that is enshrined in the virtual. This paper attempts to frame a few of the initial issues inherent in the idea of “trust” in the digital age and argues that without some kind of shared aesthetics of narrative judgment brought about through a far broader public understanding of (rather than an interpretation of) oral, visual, literary and multi‐media narratives, stories and plots, we cannot be said to trust many types of knowledge – not just in philosophical terms but also in our daily actions and behaviours.
Originality/value
This paper initiates debate about whether the creation of a new academic “space” in which cross‐faculty collaborations into the nature of modern narrative (in terms of production and consumption; producers and consumers) might be able to help us to understand more of the social implications of the collaborative content produced for consumption on the world wide web.
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The aim of this paper is to summarize the celebrity endorsement literature to identify trends and challenges related to key research areas. Based on a critical review of existing…
Abstract
Purpose
The aim of this paper is to summarize the celebrity endorsement literature to identify trends and challenges related to key research areas. Based on a critical review of existing literature, this paper presents several recommendations regarding potential future directions of celebrity endorsement research in hospitality and tourism.
Design/methodology/approach
The paper presents a critical review of literature from both the general marketing and hospitality and tourism fields.
Findings
Over the past decade, significant progress has been made in hospitality and tourism celebrity endorsement research, with several new constructs being revealed and tested. However, the extant findings are rather mixed and inconclusive because industry features have not been systematically examined and study contexts and samples have varied widely. To advance the hospitality and tourism celebrity endorsement research, an extended meaning transfer model with six propositions is proposed. Several areas for future research are also discussed.
Practical implications
This paper offers up-to-date findings on celebrity endorsement to practitioners, and the proposed extended meaning transfer model can provide marketers useful guidelines on selecting appropriate endorsers for their products/brands.
Originality/value
In previous studies, scholars mainly used one or more of the three types of celebrity endorser selection models and only examined specific antecedents of effective endorsement. To date, researchers have not yet conceptualized a modified model that captures the unique features of the hospitality and tourism industry and reconciles the mixed findings in the extant literature. This paper proposes an extended meaning transfer model to explain the endorser selection process, provides a good foundational understanding of the extant celebrity endorsement research and makes several recommendations regarding future research directions for hospitality and tourism scholars with implications for practitioners.
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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
Abstract
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
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Stephen Chi-Tsun Huang and Tsui-Ju Huang
The purpose of this paper is to discuss four main research questions which are as follows: how does a consumer turn into a devoted fan? How does a devoted fan react to the…
Abstract
Purpose
The purpose of this paper is to discuss four main research questions which are as follows: how does a consumer turn into a devoted fan? How does a devoted fan react to the expansion of a human brand? What kind of strategies does a devoted fan take when facing challenges encountered by a human brand? And are devoted fans homogeneous, or can they be further divided into different subgroups?
Design/methodology/approach
The basis of grounded theory process is intensive depth interviews with 14 devoted fans of a famous Taiwanese pop singer in a qualitative manner along with content analysis of messages from online fan clubs.
Findings
Using the metaphor of kingdom to parallel the phenomenon of fandom, the research also explicates the importance of initial brand position, and the construction and expansion from the core castle – the core positioning of the human brand – to become a kingdom where devoted fans swear to be loyal to the human brand and cross-buy the derivative products of the latter. Five fan’s subgroup and a theoretical framework are obtained.
Originality/value
The theoretical framework derived in this study explicates how consumers’ initial perceptions of the human brand are formed and reinforced and how they become different kinds of fans which in turn influence the strategies they take in the face of the expansion or withdraw of the human brand.
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A comprehensive review of the literature established that several investigations have been made of operations management teaching in the USA, whereas almost nothing has been…
Abstract
A comprehensive review of the literature established that several investigations have been made of operations management teaching in the USA, whereas almost nothing has been published on European teaching. Therefore, an exploratory investigation was made of operations management teaching on the MBA courses of ten leading European business schools. The results show that course content is similar across schools, but there are large variations on three dimensions: the time allocated by schools to the subject; the balance between operations strategy and tools and techniques in teaching; and the level of emphasis given to service operations. The results also indicate the emerging importance of integrating operations management with other subjects in the MBA curriculum and the key challenge facing faculty ‐ the need to raise the perceived importance of operations management. The comparison of courses will be of interest to all operations management faculty who teach core courses and particularly those who are looking for ideas on how to re‐design courses.
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This chapter draws on 17 months of ethnographic observations in the Parade department at an American theme park that I call Wonderland. The Parade department is a homonormative…
Abstract
This chapter draws on 17 months of ethnographic observations in the Parade department at an American theme park that I call Wonderland. The Parade department is a homonormative workplace, numerically and culturally dominated by gay men. I examine how this work culture challenges the dominance of heteronormative masculinity often embedded at work through an exploration of backstage interactions among performers. I also explore the gendered and racialized meanings of the camp aesthetic that performers embody. I argue that while Parade culture undermines workplace heteronormative masculinity, it also reproduces the epistemology of the closet through its reliance on the gay/straight binary.