Fredrik Hartwig, Emil Hansson, Linn Nielsen and Patrik Sörqvist
The purpose of this study is to examine the relationship between auditing/non-auditing and accounting timeliness among Swedish private firms.
Abstract
Purpose
The purpose of this study is to examine the relationship between auditing/non-auditing and accounting timeliness among Swedish private firms.
Design/methodology/approach
This paper uses regression analysis to test the relationship between auditing and two measurements of timeliness; lead time and late filing. The sample consists of Swedish private firms.
Findings
This paper finds that audited firms, when compared with unaudited firms, are significantly less timely. Moreover, greater profitability was associated with more timeliness but only for audited firms. The results of this paper also show that firms being audited by a big 4 auditor are significantly timelier than firms being audited by a non-big 4 auditor.
Practical implications
The findings in this paper suggests that one aspect of accounting quality, timeliness, does not seem to benefit from auditing in a Swedish context. There is a debate about whether the threshold levels in Sweden should be raised so that more firms voluntarily can opt out of audit. Those opposing a raised threshold level claim that auditing has positive effects on accounting quality and consequently that a raised level would have adverse effects. The findings in this paper do not support such a claim.
Originality/value
Little is known about timeliness in private firms compared to public firms and this paper fills that void. Contrary to prior research, findings show that unaudited firms in a Swedish regulatory setting actually are timelier than their audited counterparts. This questions one of the (presumed) benefits of auditing and should stimulate more research on this issue.
Details
Keywords
This chapter highlights the close relationship between the wellbeing of faculty and students in higher education and the quality of teaching and learning. Improving teaching and…
Abstract
This chapter highlights the close relationship between the wellbeing of faculty and students in higher education and the quality of teaching and learning. Improving teaching and learning is crucial for promoting the wellbeing of both faculty and students. As such, instructional leadership, an approach that focuses on enhancing teaching and learning, should be a priority for higher education leaders. However, the involvement of higher education leaders in instructional leadership is often limited. Therefore, a customized version of instructional leadership that considers the unique priorities, characteristics, and norms of this specific educational context should be implemented in higher education to prioritize the improvement of teaching and learning and, consequently, enhance the wellbeing of faculty and students.
Details
Keywords
Tore Bonsaksen, Kjell Emil Granå, Cecilia Celo, Brian Ellingham and Ingunn Myraunet
The purpose of this paper is to describe an addition to the practice placement design for occupational therapy students in Oslo, and to report on the learning experiences related…
Abstract
Purpose
The purpose of this paper is to describe an addition to the practice placement design for occupational therapy students in Oslo, and to report on the learning experiences related to this modified practice placement design among the participants.
Design/methodology/approach
Occupational therapy students and practice educators were interviewed in focus groups after having participated in an exploration of the utility of the Assessment of Communication and Interaction Skills during mental health placement. Thematic analysis was applied to the data material.
Findings
Four themes emerged relating to the students’ learning experiences during practice placement. They were theory-practice integration; the role of supervision; self-awareness of communication; and socialization to the therapist role.
Practical implications
The practice placement design addition presented in this paper was well received by students and practice educators. It contributed to students’ focussed experience and to their active participation within a community of practice. The program appears to be one way of organizing placement with a potential for making a substantial contribution to occupational therapy students’ learning.
Originality/value
The study adds to the existing literature in providing an example of a successful addition to the practice placement design, and in the detailed account of the learning experiences among the participants.
Details
Keywords
Karina A. Branum, Laura E. Cepeda, Cody Howsmon and Anatoly Zhuplev
Purpose – The purpose of this research is to compare trends, drivers, and best sustainable development (SD) practices in the Nordic region and California…
Abstract
Purpose – The purpose of this research is to compare trends, drivers, and best sustainable development (SD) practices in the Nordic region and California, USA.Design/methodology/approach – Four research propositions are explored: (1) SD is driven by governmental, economic, and social/cultural influences. (2) Social democracy and mixed economies in the Nordic region influence SD differently than the free market system of the United States. (3) The profit-centered, short-term view in the United States impacts SD differently than the longer-term approach in the Nordic region. (4) The egalitarian culture in the Nordic region influences SD differently than the entrepreneurial culture in the United States. The study incorporates a comprehensive literature review, 34 field interviews and research observations in the United States and the Nordic region.Findings – California and the Nordics have similar market economies where SD is largely driven by private sector; however, the role of government more directly influences SD in the Nordic region. Also, the profit-centered, entrepreneurial view of the United States drives innovation in SD based on short-term profitability gains, which ultimately hinders long-term solutions. Alternatively, the egalitarian culture in the Nordic region manifests in more focused and quicker adoption of SD policies. Lastly, the Nordics have a broad range of SD goals and a competitive advantage in key SD technologies. Conversely, California pursues a large variety of technologies without clearly defined goals that tend to be less effective than the Nordic countries.Originality/value of chapter – The chapter identified similarities and differences in SD trends, best practices, policies, and attitudes: California compared to Nordic countries.
Details
Keywords
Gerd Lupp, Linda Heuchele, Christina Renner, Ralf-Uwe Syrbe, Werner Konold and Dominik Siegrist
Implementing climate change adaptation measures immediately is considered both to minimize considerably negative impacts on biodiversity as well as on outdoor recreation in…
Abstract
Purpose
Implementing climate change adaptation measures immediately is considered both to minimize considerably negative impacts on biodiversity as well as on outdoor recreation in protected area management. This study aims to give answers, why, however, climate change issues receive very limited implementation by practitioners in day-to-day-management.
Design/methodology/approach
Using a motivation model by Rheinberg (2006), a more differentiated understanding was gained why stakeholders took almost no action regarding climate change adaptation. A participatory spatial scenario method including a map exercise was used to motivate stakeholders to develop, discuss, exchange and negotiate strategies under different possible future developments and their implementation in protected area management.
Findings
According to the motivation model, taking action is dependent on a number of factors and will only happen when all correlations are positive. It can be shown that for adaptation to climate change, concerning almost all of the various factors, no stimuli existed or actors expected a positive outcome when taking action. More motivation was generated for halting the loss of biodiversity and visitor management. In the participatory spatial scenario planning work, stakeholders from different sectors and decision-makers found consensus to implement integrated strategies, considering adaptation to climate change, reduction of greenhouse gases, better protection of biodiversity and different future developments in outdoor recreation activities.
Originality/value
The paper demonstrates the importance of single motivation factors such as perceived competence, abilities to act and perceived positive outcomes including rewards for taking action. Using participatory spatial scenario planning methods can be powerful tools to stimulate joint action, though implementing organizations must be willing to make real use of the outcome of such work.
Details
Keywords
Marcel Bogers, Henry Chesbrough and Robert Strand
This paper describes the case of how the Danish beer manufacturer, Carlsberg, developed the Green Fiber Bottle as part of its sustainability program through an open innovation…
Abstract
Purpose
This paper describes the case of how the Danish beer manufacturer, Carlsberg, developed the Green Fiber Bottle as part of its sustainability program through an open innovation approach in collaboration with complementary partners. It thereby illustrates how a grand challenge associated with sustainability can be effectively addressed through open innovation and reveals the opportunities and challenges that emerge in that context.
Design/methodology/approach
The paper summarizes some key elements of the case and, in particular, discusses some of the lessons learned, which can be further explored in future research, practice, and policy.
Findings
The case suggests a number of key issues that are relevant when attempting to address grand challenges, in general, and sustainability in the food and beverage (F&B) industry, in particular, namely: leveraging open innovation in the face of sustainability as a grand challenge; sustainability beyond a solid business case; opportunities and challenges in the face of new business models; the importance of early wins for addressing societal challenges for signals and scaling; and the importance of the Nordic context and long-term vision.
Originality/value
The case describes a recent (and to some extent still ongoing) initiative of how a particular F&B company has explored new approaches to developing its sustainability program. Therefore, it highlights some of the unique characteristics of this case. This paper also lays the groundwork for the establishment of “Sustainable Open Innovation” as a domain in its own right.