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Article
Publication date: 3 April 2019

Mangesti Sri and Solimun Solimun

The purpose of this paper is to evaluate the effect between audit quality and risk taking on value creation.

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Abstract

Purpose

The purpose of this paper is to evaluate the effect between audit quality and risk taking on value creation.

Design/methodology/approach

Population under study is companies on the Jakarta Stock Exchange from 2004 to 2015. Considering the limitations, 145 companies studied in this research, which made a sample containing 1,740 company-years. This study is based on the panel data and multivariate regression method. This research uses fixed and random effects to estimate the regression. In this paper, five components of audit quality, including auditor specialization, tenure, audit firm size, ownership concentration and the percentage of unbounded members of the board, are studied.

Findings

The results of this study indicate that among these five components as well as the risk factor, only tenure and ownership concentration have a significant effect on value creation of companies. In other words, both ownership concentration and tenure are positively effective in value creation and other variables have no significant effect on value creation. Besides, none of them could affect the risk taking on value creation.

Originality/value

The outcomes of the current study help audit market and capital market in developing nations.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 2
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 10 July 2017

André Manoel Correia-Santos, Gabriela Câmara Vicente and Gilson Teles Boaventura

The purpose of this review of the literature is to provide data about flaxseed intake during pregnancy and/or lactation and its effects in the offspring from birth to adulthood.

133

Abstract

Purpose

The purpose of this review of the literature is to provide data about flaxseed intake during pregnancy and/or lactation and its effects in the offspring from birth to adulthood.

Design/methodology/approach

This review includes up-to-date information from evidence-based sources on flaxseed intake and its by-products, during pregnancy and lactation and its effects on male and female offspring, from post-weaning until adulthood. Topics included are effects on body mass; glycaemic metabolism; lipid profile; blood pressure and aortic structure; reproductive system and brain tissue.

Findings

The main effects of flaxseed or its by-products were observed in the cardiovascular system, where a lipid profile improvement and minor aortic remodelling were noticed, and in the cerebral development, where greater n-3 PUFA incorporation in the brain was detected.

Originality/value

The research done in this study, to understand the offspring response that were early exposed to the flaxseed components during pregnancy and lactation, may be the first step toward guiding future strategies for recommending the use of this seed during the offspring’s perinatal period.

Details

Nutrition & Food Science, vol. 47 no. 4
Type: Research Article
ISSN: 0034-6659

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Article
Publication date: 31 May 2011

Michael R. Smith and Rhys Hester

The purpose of this paper is to analyze an important new US Supreme Court decision on automobile searches, Arizona v. Gant, and to discuss its implications for police policy and…

600

Abstract

Purpose

The purpose of this paper is to analyze an important new US Supreme Court decision on automobile searches, Arizona v. Gant, and to discuss its implications for police policy and practice.

Design/methodology/approach

Using legal analysis and comparative methods, the paper illustrates how Gant changed settled case law on searches of automobiles incident to arrest, while at the same time leaving important questions unanswered in its wake.

Findings

In Arizona v. Gant (2009), the US Supreme Court held that police may search a motor vehicle incident to arrest, only if the arrestee is unsecured and within reaching distance of the vehicle when the search takes place, or when it is reasonable to believe that officers may find evidence in the vehicle related to the offense for which the arrest was made. This new rule places limitations on police who previously had broad authority to search the passenger compartment of a vehicle whenever the driver or a recent occupant was arrested.

Practical implications

In the wake of Gant, police must adapt their search policies and practices to reflect the new Gant restrictions. Officers should resist the temptation to leave arrestees unsecured while searching a vehicle. At the same time, the seizure of vehicles and subsequent use of inventory searches following an arrest likely will increase.

Originality/value

Police scholars and policy makers will find the analysis of Gant useful in illuminating the legal issues left unresolved by the decision, and the decision's implications for policy and practice.

Details

Policing: An International Journal of Police Strategies & Management, vol. 34 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Available. Open Access. Open Access

Abstract

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

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Article
Publication date: 13 December 2019

Valsaraj Payini, Badrinarayan Srirangam Ramaprasad, Jyothi Mallya, Megha Sanil and Vidya Patwardhan

The purpose of this paper is to investigate the influence of two personality traits (i.e. food neophobia (FN) and domain-specific innovativeness (DSI)) on revisit intentions of…

966

Abstract

Purpose

The purpose of this paper is to investigate the influence of two personality traits (i.e. food neophobia (FN) and domain-specific innovativeness (DSI)) on revisit intentions of consumers in the food festival context.

Design/methodology/approach

The study adopted a FN scale, DSI scale and food festival revisit intention scale to capture the study constructs. Furthermore, data were collected from 265 food festival attendees in the town of Udupi (State of Karnataka, India). Furthermore, the study adopted structural equating modeling to investigate the relationship between the three study constructs.

Findings

The findings of this study reveals that DSI seems to exercise significant positive influence on consumers revisit intentions for the food festival. On the contrary, FN seems to exercise a negative influence on consumers revisit intentions. This relation, however, is found to be non-significant.

Practical implications

The findings of this study are expected to help food festival event managers, organizers and practitioners outline and delineate marketing strategies so as to increase the revisit intentions of consumers for the food festivals.

Originality/value

FN and DSI have been extensively studied in the context of consumers’ food consumption and related behaviors. On the contrary, majority of the studies that relate to festival revisit intentions situate consumers’ experiential values and satisfaction with attributes of the festival itself (e.g. location, affordability, quality of food, infrastructure, venue ambiance, service quality, entertainment avenues, timing and duration and size of the festival) as key precursors to their revisit propensity. This research endeavor, however, attempts to investigate whether, notwithstanding other food festival attributes, personality traits of individuals (i.e. FN and DSI) exercise any influence on food festival revisit intentions.

Details

British Food Journal, vol. 122 no. 6
Type: Research Article
ISSN: 0007-070X

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Book part
Publication date: 9 December 2009

Abstract

Details

Tourism Branding: Communities in Action
Type: Book
ISBN: 978-1-84950-720-2

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Article
Publication date: 17 February 2025

Helmi Hentati, Maha Khemakhem Jardak and Neila Boulila

The purpose of this study is to examine the effect of contingency factors, namely, strategy and the technological environment, on the degree of digitalization and on operational…

11

Abstract

Purpose

The purpose of this study is to examine the effect of contingency factors, namely, strategy and the technological environment, on the degree of digitalization and on operational performance in accounting firms.

Design/methodology/approach

The methodology used in this research relies on the utilization of a structural equation model. Data was collected from the perspectives of 128 directors and managers from various accounting firms. We try to test the moderator effect of strategy and technological environment affecting the digitalization level and the operational performance in accounting firms.

Findings

The study confirmed the contingency theory in the digital transformation process, impacting operational performance. Accounting firms have demonstrated that the adoption of digital strategies contributes to enhancing the relationship between digitalization levels and operational performance. However, the risky technological environment poses a challenge, as it has a negative moderating influence on the degree of digitization and the performance of accounting firms.

Research limitations/implications

The study adds a valuable nuance to the understanding of digitalization and technological transitions in accounting firms. The research enriches the existing literature by highlighting the consistency of contingency theory explaining the success or failure of the digital transformation of accounting firms.

Practical implications

This research encourages managers to proactively adopt technological advances and provides recommendations on aligning strategies with technology, considering the technological environment. Managers must be aware that the success of the digital transformation process in accounting firms depends on two important factors: actively engaging in the development of clear digital strategies and encouraging technology adoption within their teams. By equipping themselves with an environment that accounts for financial, resistance, regulatory, dependency and security risks, managers can better manage the risks associated with digitization to optimize operational performance.

Originality/value

The added value of this research lies in its significant contribution to the understanding of digital transformation within accounting firms, particularly by highlighting the relevance of contingency theory in this specific context. It confirms how accounting firms can optimize their performance by crucially aligning their contingency variables: strategy and environment.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 6 August 2024

Erik Cateriano-Arévalo, Ross Gordon, Jorge Javier Soria Gonzáles (Pene Beso), Richard Manuel Soria Gonzáles (Xawan Nita), Néstor Paiva Pinedo (Sanken Bea), Maria Amalia Pesantes and Lisa Schuster

In marketing and consumer research, the study of Indigenous ideas and rituals remains limited. The authors present an Indigenous-informed study of consumption rituals co-produced…

137

Abstract

Purpose

In marketing and consumer research, the study of Indigenous ideas and rituals remains limited. The authors present an Indigenous-informed study of consumption rituals co-produced with members of the Shipibo–Konibo Indigenous group of the Peruvian Amazon. Specifically, the authors worked with the Comando Matico, a group of Shipibos from Pucallpa, Peru. This study aims to investigate how Indigenous spiritual beliefs shape health-related consumption rituals by focusing on the experience of the Shipibos and their response to COVID-19.

Design/methodology/approach

Drawing upon the principles of Indigenous research, the authors co-produced this study with the Comando Matico. The authors collaboratively discussed the research project’s design, analysed and interpreted data and co-authored this study with members of the Comando Matico. This study uses discourse analyses. The corpus of discourse is speech and text produced by the Comando Matico in webinars and online interviews during the COVID-19 pandemic. The full and active participation of the Comando Matico informed the discourse analysis by ensuring Indigenous knowledge, and worldviews were infused throughout the process.

Findings

The authors foreground how Indigenous spiritual beliefs act as a force that imbues the knowledge and practice of health, wellbeing and illness, and this process shapes the performance of rituals. In Indigenous contexts, multiple spirits coexist with consumers, who adhere to specific rituals to respond to and relate to these spirits. Indigenous consumption rituals involve the participation of non-human beings (called rao, ibo, yoshin and chaikoni by the Shipibos) and this aspect challenges the traditional notion of rituals and ritual elements in marketing.

Originality/value

The authors demonstrate how Indigenous spiritual beliefs shape consumption rituals in the context of health and draw attention to how the acknowledgement of alternative ontologies and epistemologies can help address dominant hierarchies of knowledge in marketing theory.

Details

Qualitative Market Research: An International Journal, vol. 27 no. 5
Type: Research Article
ISSN: 1352-2752

Keywords

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Article
Publication date: 9 April 2021

Avijit Mahala and Rajesh Singh

The present study aims to trace out the science research output of top Indian universities from 2015 to 2019, as reflected in the Web of Science (WOS) database.

713

Abstract

Purpose

The present study aims to trace out the science research output of top Indian universities from 2015 to 2019, as reflected in the Web of Science (WOS) database.

Design/methodology/approach

The present study has selected the Science Citation Index (SCI) of WOS core collection for selecting top Indian universities in terms of total publications in the last five years (2015–2019). The University of Delhi (DU), Banaras Hindu University (BHU), Anna University (AU), Jadavpur University (JU) and Punjab University (PU) have been selected. The study identified the most prolific authors, collaborating countries, collaborating institutions and the impact of their output in terms of citations per paper (CPP) and relative citation impact (RCI). For visualizing purposes, VOSviewer was used. The study also identified frequently used keywords and channels used for communicating research results.

Findings

The authors retrieved 26,173 documents consisting of journal articles, review papers and proceeding papers. The consistent growth of science research output has been observed. The University of Delhi (DU) has the maximum science publications. The study reflects that multi-authored papers have more research impact in terms of citation received. The USA, South Korea and Germany are the most collaborating countries. The top Indian Universities have a major collaboration with Anna University, Indian Institute of Technology, Center for Scientific and Industrial Research (CSIR) of India.

Originality/value

The present study reveals how the science research output of top Indian universities has grown in the last few years. The findings of the study can be used for identifying specific science research areas where special attention can be given.

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