Search results

We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the PCAOB deems that remediation was insuffcient after at least 12 months have passed. Starting around the time of the 2007 Deloitte censure (Boone et al., 2015), the PCAOB shifted from a soft synergistic approach to an antagonistic approach, such that Part II reports were imminent, despite delays that ultimately led to their release one to four years later than expected. Our study spans the period from 2007 to 2015, and examines the effect on audit fees and audit quality at the earliest date that the Part II report could have been released – 12 months after the Part I report was issued. We find that following the 12 month period, that annually inspected audit firms eventually lost reputation by lower audit fees, while they concurrently made remedial efforts to increase the quality of their client’s financial reporting quality (abnormal accruals magnitude and restatements). However, three years after the Part II report was actually released, audit fees increased.

The purpose of this paper is to explore the corporate social responsibility (CSR) paradox, when a social campaign hurts the sponsoring brand even while raising concern for the campaign issue.

A between-subjects experiment tested the effects of regulatory frames, issue involvement and collective efficacy on brand attitude, attitude toward the campaign messages, and concern for the issue.

A promotion-oriented frame (vs prevention-oriented frame) produced a more unfavorable brand attitude among consumers who had low levels of collective efficacy, even though the promotion-oriented frame generated strong concern for the issue itself. Attitudes toward the campaign messages remained favorable, suggesting that the negative effect of message frames was directly specifically at the brand.

Using real-world campaign materials demonstrated that a firm’s CSR campaign efforts can create important brand risks.

The paper aims to understand how state and non-state domestic terrorism impacts MNEs in foreign markets. Despite the burgeoning literature on terrorism within international business (IB), most research has focused on international terrorism, or terrorism generally. Consequently, there has been limited research examining how domestic or local based terrorism impacts foreign firms.

This is a conceptual paper.

Domestic terrorism is the most common form of terrorism in the world today and involves the state and non-state actors. Non-state domestic terrorism can be low intensity or high intensity. High intensity non-state-domestic terrorism typically involves regular and protracted political violence, along with inter-communal violence. This can expose MNEs to considerable operational, governance and legitimacy pressures.

The paper contributes to the gap in IB terrorism research with regards domestic or local based terrorism. Drawing on IB theory and critical terrorism research, the paper addresses the nature and impact of domestic terrorism within IB. The authors’ paper shows the operational, governance and legitimacy pressures of both state and non-state domestic terrorism for MNEs in host markets. While most IB scholars consider the threat of non-state terrorism for international firms, this study shows how domestic state terrorism benefits and constrains foreign firms.

The purpose of this study is to propose a set of design recommendations for crowdsourcing platforms with a focus on user engagement. A sample of New Zealand (NZ) cultural heritage institutions (CHIs) crowdsourcing platforms were assessed, with the aim of offering insights into how they have been designed to encourage dialogue and engagement and to sustain participation.

The design recommendations were derived from a review of related works. Following this, 12 crowdsourcing projects overseen by libraries, museums and an archive in NZ were assessed against the recommendations through content analysis.

The recommendations were classified into four main categories. These were promote ease of use, attract and sustain user interest, foster a community of users and show users that their work is contributing to the institution and society. The findings indicated that the sample of crowdsourcing projects assessed were generally successful at displaying the credibility and significance of their projects, and promoting their crowdsourced collections. Many of the projects could nevertheless benefit from providing further support to promoting dialogues and engagement with their users and contributors and sustaining offline community interaction.

The content analysis conducted was focused on the functionality of design elements of the crowdsourcing platforms. The design recommendations derived from the analysis were intended as a starting point for discussion and they would need to be validated in further studies. Other relevant project information such as funding and staffing, promotion and outreach efforts were not solicited in this study. Such information could provide important contextualisation. Future research could take the form of in-depth case studies, including surveying those involved in the projects and stakeholders to investigate such contextual aspects of crowdsourcing projects.

Previous research on crowdsourcing in NZ CHIs consisted of single case studies. This study provides a wider snapshot and insights into digital crowdsourcing platforms from public NZ CHIs. The study findings have practical implications for project managers and Web designers involved in crowdsourcing projects, particularly those in the cultural heritage sector.

Although there are welcome signs that mortality from coronary heart disease is declining, both in the United States and more recently in Britain, the condition remains a major source of disability and premature death. In our increasingly health‐conscious age, much public attention is focused on the identification and avoidance of risk‐factors such as smoking, lack of exercise and a high level of blood cholesterol due to an unhealthy diet.

This article examines the national and international connections made by women graduates of the School of Home Science in their efforts to develop the scholarly expertise and professional capacity that would enable them to pursue academic careers and to improve the position of women in universities. It argues that despite the obstacles, many women were able to pursue academic pathways and to establish their own authority. By undertaking a transnational analysis, this article examines webs of influence that linked women scholars in New Zealand, Australia, Canada and the United States as well as those in the so called “centre” (Europe and the United Kingdom). It explores the networks formed by a select number of middle class women ‐ scholars such as Ann Gilchrist Strong, Elizabeth Gregory and Neige Todhunter ‐ as they attempted to expand the range of their scholarly work beyond national borders. It considers the influence of appointments of women academics from the United States and the United Kingdom on; the significance of post graduate study opportunities for home science graduates; and the role of scholarships and awards that enabled two way travel between the southern and northern hemispheres. A number of tensions are evident in the way women scholars located their work in new and emerging fields of academic knowledge within the university. This article explores interrelationships between women academics and graduates from the School of Home Science at the University of Otago and academic women in the United Kingdom and the United States. The final section of the paper examines the academic and scholarly life of Catherine Landreth who exemplifies the experience of a select group of women who gained personally, culturally and professionally from their international opportunities, experiences and networks. It considers Landreth’s transnational travels in search of scholarly expertise, the influence of her personal and professional networks, the significance of her pioneering work in the emerging field of early childhood education and the constraints experienced in a highly gendered academic enclave. To begin however it gives a brief overview of the introduction of Home Science at the University of New Zealand and the influence of initial international appointments on the expansion of women’s academic work at the University of Otago.