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Article
Publication date: 27 January 2023

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.

1837

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

Journal of Financial Regulation and Compliance, vol. 31 no. 3
Type: Research Article
ISSN: 1358-1988

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Book part
Publication date: 17 July 2024

Haim Shaked

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

The Emerald Handbook of Wellbeing in Higher Education: Global Perspectives on Students, Faculty, Leaders, and Institutions
Type: Book
ISBN: 978-1-83797-505-1

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Article
Publication date: 29 November 2013

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…

565

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

The Journal of Mental Health Training, Education and Practice, vol. 8 no. 4
Type: Research Article
ISSN: 1755-6228

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Book part
Publication date: 11 April 2013

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

Principles and Strategies to Balance Ethical, Social and Environmental Concerns with Corporate Requirements
Type: Book
ISBN: 978-1-78190-627-9

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Article
Publication date: 16 May 2016

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…

534

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

International Journal of Climate Change Strategies and Management, vol. 8 no. 3
Type: Research Article
ISSN: 1756-8692

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Article
Publication date: 28 January 2020

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…

4156

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.

Details

British Food Journal, vol. 122 no. 5
Type: Research Article
ISSN: 0007-070X

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