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Article
Publication date: 9 October 2007

Carey K.L. Goh and Rob Law

The purpose of this paper is to bring a new scientific theory into practice in the hotel industry.

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Abstract

Purpose

The purpose of this paper is to bring a new scientific theory into practice in the hotel industry.

Design/methodology/approach

In‐depth open‐ended interviews were used with eight hospitality practitioners, consumers, and academic researchers.

Findings

The article lays out current practices of security and privacy measurements in the hospitality industry and points out the related limitations. More importantly, it provides insights to hotel operators on possible future applications of a new scientific invention and how it could help alleviate the limitations found in the existing security and privacy measures.

Practical implications

The paper raises the awareness of a new scientific breakthrough that sheds new lights to security and privacy strategies in hotel operations. Hotels, which are able to react quickly to gain the first‐mover‐advantage in leading the industry on the application of such technology, will certainly gain tremendous publicity, and more importantly will be the first to create a new level of confidence in the market on security and privacy strategies implemented in their daily hotel operations.

Originality/value

This paper communicates a recent scientific development and its possible applications in the hotel industry. In this way, it bridges the gap between a scientific invention and its real‐world application. It is expected to provide insights for hoteliers who are interested in technology applications.

Details

International Journal of Contemporary Hospitality Management, vol. 19 no. 7
Type: Research Article
ISSN: 0959-6119

Keywords

Available. Content available
Book part
Publication date: 29 November 2014

Abstract

Details

Inquiry-based Learning for Faculty and Institutional Development: A Conceptual and Practical Resource for Educators
Type: Book
ISBN: 978-1-78441-235-7

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Book part
Publication date: 5 June 2023

Jan Macfarlane and Jerome Carson

Abstract

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Positive Psychology for Healthcare Professionals: A Toolkit for Improving Wellbeing
Type: Book
ISBN: 978-1-80455-957-4

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Abstract

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Care and Compassion in Capitalism
Type: Book
ISBN: 978-1-83549-149-2

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Book part
Publication date: 23 July 2019

Claretha Hughes, Lionel Robert, Kristin Frady and Adam Arroyos

Abstract

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Managing Technology and Middle- and Low-skilled Employees
Type: Book
ISBN: 978-1-78973-077-7

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Book part
Publication date: 1 December 2023

Gail Anne Mountain

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Occupational Therapy With Older People into the Twenty-First Century
Type: Book
ISBN: 978-1-83753-043-4

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Book part
Publication date: 28 October 2024

Meena Gupta, Prakash Kumar and Aniket Mishra

As the today's world is leading toward the digital dependency and after the world pandemic of COVID-19, the dependency of students and the university is completely through a…

Abstract

As the today's world is leading toward the digital dependency and after the world pandemic of COVID-19, the dependency of students and the university is completely through a digital medium, in context with that the higher education according to the demand of the generation is leading towards digital transformation. The digital transformation in the sector of education is the road map for the sustainable management and development of education. The digital transformation is the new pillar of education in which the students are mostly reliable. The digitalization in the field of education will lead to simple and clarified as well as multiple way for acquiring the knowledge. As the integration of the new model of education system is applied and implemented throughout the globe, the digital medium plays a significant role for the smooth and the systemic development of the model. In this chapter, the pathway for the development of the well-stable and well-developed strategies is considered in which the integration of the essential requirements, proper guidance, and advantages of the model is dependent for the transformation to digital medium of the higher education that will be leading to the development of the management and the education system. The foundation of that transformation model is detailed in the paper for the digitalization of higher education.

Details

Digital Transformation in Higher Education, Part B
Type: Book
ISBN: 978-1-83608-425-9

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Book part
Publication date: 9 September 2024

Muhammad Hassan Raza

Free Access. Free Access

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The Multilevel Community Engagement Model
Type: Book
ISBN: 978-1-83797-698-0

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Article
Publication date: 18 April 2023

Essam Elshafie

This study aims to address the following four research questions: first, whether auditors report critical audit matters (CAMs) to shield themselves against possible litigation;…

616

Abstract

Purpose

This study aims to address the following four research questions: first, whether auditors report critical audit matters (CAMs) to shield themselves against possible litigation; second, whether reporting quality affects auditors’ propensity to report CAMs; third, whether auditors’ tenure length – reflecting familiarity with clients’ financial reporting – affects their likelihood to report CAMs; and fourth, whether auditors’ conservatism increases the likelihood of CAMs reporting.

Design/methodology/approach

Data are manually collected from audit reports including CAMs in 10-K, then financial data are collected from the Capital IQ database, and market data are collected from the CRSP database. Using propensity score matching, the initial sample of companies with CAMs is matched with companies without reported CAMs. Performance adjusted discretionary accruals, real earnings management proxy, Khan and Watts’ (2009) C-score, propensity to issue a going concern opinion, Dechow et al.’s (2011) F-Score, Rogers and Stocken’s (2005) model and Houston et al.’s (2010) model are used to measure reporting quality, auditor conservatism, misstatement risk and litigation risk, respectively.

Findings

The results do not show that auditors report CAMs opportunistically to shield themselves from litigation risk. However, the results do suggest that auditors have a greater tendency to report CAMs when reporting quality is low and when they are more conservative. On the other hand, they have less tendency to report CAMs in their first year of engagement.

Research limitations/implications

The findings of this study have important implications for the auditor behavior literature as it shows that, when it comes to reporting CAMs, auditors actually behave objectively and do not report in a trite way. This study also provides early archival evidence on a standard that relates to the first major change to the auditor’s report in decades. To the best of the author’s knowledge, it is the first to provide evidence on the association between auditor conservatism and auditors tendency to report CAMs and the first to triangulate prior research on auditor litigation risk by providing the first archival evidence on the auditors “litigation-shielding” concern.

Practical implications

This study examines whether auditors attempt to meet the stated objective of reporting CAMs by signaling information about reporting quality. This study demonstrates that reporting CAMs is not a “boilerplate” communication. This study has implications for standards setters, as it shows that CAMs are reported in a way consistent with the objectives of the new standard, namely, via signaling information in the audit report on the quality of the financial statements.

Originality/value

In terms of originality, this paper uses a manually collected sample and, to the best of the author’s knowledge, is the first to focus on auditor’s behavior rather than on investors or clients reactions to CAMs. Also, this paper addresses a recently issued standard using US data and archival approach, rather than experimental. This paper also provides relevant evidence related to concerns raised earlier but were not empirically examined, such as reporting CAMS as “boilerplate” expectations. This paper provides new evidence on the auditors’ behavior with regard to litigation risk.

Details

Review of Accounting and Finance, vol. 22 no. 3
Type: Research Article
ISSN: 1475-7702

Keywords

Available. Content available
Book part
Publication date: 28 May 2013

Abstract

Details

(Dis)Honesty in Management
Type: Book
ISBN: 978-1-78190-602-6

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