The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications…
Abstract
Purpose
The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline.
Design/methodology/approach
The approach takes the form of a literature review.
Findings
The paper challenges the extent of one's knowledge of audit practice, highlighting a variety of concerns with dominant research approaches/traditions and pin‐pointing a range of research questions and approaches which offer potentially rewarding insights of the audit practice arena.
Practical implications
The paper emphasises the scope for auditing researchers and practitioners to think differently about audit practice and to work collectively in pursuing advances in auditing knowledge and educational processes more generally.
Originality/value
The paper illustrates just how vibrant contemporary auditing research agendas can be when the focus is directly on understanding the practice of audit and the work of associated regulatory institutions. It argues that the development of the auditing research discipline has been hindered by desired attachments to so‐called notions of “scientific rigour” and a reluctance across significant parts of the discipline to undertake (or even acknowledge) research of a more “qualitative” or “critical” dimension.
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Guro Huby, Bruce Guthrie, Suzanne Grant, Francis Watkins, Kath Checkland, Ruth McDonald and Huw Davies
The purpose of this article is to provide answers to two questions: what has been the impact of nGMS on practice organisation and teamwork; and how do general practice staff…
Abstract
Purpose
The purpose of this article is to provide answers to two questions: what has been the impact of nGMS on practice organisation and teamwork; and how do general practice staff perceive the impact?
Design/methodology/approach
The article is based on comparative in‐depth case studies of four UK practices.
Findings
There was a discrepancy between changes observed and the way practice staff described the impact of the contract. Similar patterns of organisational change were apparent in all practices. Decision‐making became concentrated in fewer hands. Formally or informally constituted “elite” multidisciplinary groups monitored and controlled colleagues' behaviour for maximum performance and remuneration. This convergence of organisational form was not reflected in the dominant “story” each practice constructed about its unique ethos and style. The “stories” also failed to detect negative consequences to the practice flowing from its adaptation to the contract.
Originality/value
The paper highlights how collective “sensemaking” in practices may fail to detect and address key organisational consequences from the nGMS.
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In this chapter, Ravind Jeawon and I discuss the ideas around being responsive to diversity in an evidence based manner. Although this chapter belongs within the evidence based…
Abstract
In this chapter, Ravind Jeawon and I discuss the ideas around being responsive to diversity in an evidence based manner. Although this chapter belongs within the evidence based responsiveness section discussed in the previous chapter, we both considered it essential to provide a whole chapter on its theory and application, as it is an integral area often overlooked in clinical training and provided a curtesy overview during ongoing professional development and clinical supervision. The multicultural literature uses different terminology to refer to the practice of responsiveness, we discuss these ideas and the evidence base for them, while introducing the reader to other processes and theories which will help developing practitioners make sense of what can be a vastly complex area of clinical work. Several adapted, real life case examples are drawn from Ravind’s clinical experience to encourage reflection and provide insight into these processes.
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Rakia Riguen, Bassem Salhi and Anis Jarboui
The purpose of this paper is to empirically examine how women in board represent moderates the relationship between audit quality and corporate tax avoidance.
Abstract
Purpose
The purpose of this paper is to empirically examine how women in board represent moderates the relationship between audit quality and corporate tax avoidance.
Design/methodology/approach
The study is based on a sample consisting of 270 UK firms over the 2005–2017 period. This study is motivated by moderating regression analysis.
Findings
The results show that audit quality influences the corporate tax avoidance. Audit quality measured by two proxies audit specialization and audit fees has a negative effect on corporate tax avoidance. Board gender diversity “BGD” moderates the relationship between audit quality and tax avoidance. The impact of the BGD level increases as the presence of woman in the board escalated from 40 to 60 percent but, then, weakens at 10 percent level.
Practical implications
The findings may be of interest to the academic researchers, practitioners and regulators who are interested in discovering relation between audit quality and tax avoidance with the presence of woman in the board. This study should be of interest to tax policymakers concerned about declining corporate tax revenues.
Originality/value
This paper extends the existing literature by examining the moderating effect of BGD on the relation between audit quality and corporate tax avoidance using the sensitivity analysis.
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Jemimah Young, Bettie Ray Butler, Kellan Strong and Maiya A. Turner
This paper aims to argue that culturally responsive approaches to literacy instruction are necessary not only to celebrate Black girl literacies but to also expose, challenge and…
Abstract
Purpose
This paper aims to argue that culturally responsive approaches to literacy instruction are necessary not only to celebrate Black girl literacies but to also expose, challenge and disrupt antiblackness in English education. However, without explicit exemplars to guide classroom practice, this type of instruction will remain elusive. The present paper expands upon the original conceptualization of Counter Fairy Tales (CFT) by further explicating the framework and providing recommendations to inform culturally responsive literacy practices to disrupt antiblackness.
Design/methodology/approach
The question that drives this study asks how can the CFT model be applied as a form of culturally responsive literacy instruction to best teach Black girls?
Findings
The CFT framework places value on Black girls’ ways of knowing and gives primacy to their voice and unique experiences through culturally responsive literacy instruction.
Research limitations/implications
The larger implication of this research is for teachers to begin to create culturally responsive literacy instruction that honors the lived experiences of today’s Black adolescent girls, particularly those in young grades. Inclusive and affirming literary practices must be established, an environment in which Black girls can share their voices and visions as they explore themselves through writing.
Originality/value
This conceptual paper is one of few that specifically focuses on how teachers can use CFTs to facilitate the inclusion of Black girls’ experiential and communal ways of knowing to support culturally responsive literacy instruction in younger grades.
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Psychotherapy and clinical supervision outcomes are influenced by client and supervisee factors, one of which is cultural identity. Those with diverse racial and ethnic…
Abstract
Purpose
Psychotherapy and clinical supervision outcomes are influenced by client and supervisee factors, one of which is cultural identity. Those with diverse racial and ethnic minoritised identities often experience disparities in therapy outcomes. Therapists and supervisors need to be responsive to the identity of those they support. The multicultural orientation (MCO) framework is an emerging concept in psychotherapy and clinical supervision that may offer these practitioners a framework to be responsive.
Design/methodology/approach
A preferred reporting items for systematic reviews and meta-analyses extension for scoping reviews was conducted. Six databases, PubMed, Scopus, Embase, Academic Search Complete, Web of Science and PsychInfo, were searched for peer-reviewed literature published in English between the years 2000 and 2023.
Findings
A total of 1,553 sources were identified, of which (n = 42) are included in this review. Findings suggest that MCO is still in its infancy as applied to therapy and clinical supervision. Most of the research has been conducted in America, using quantitative methodologies with white western populations. Cultural humility is the most studied MCO pillar, and variables such as reductions in psychological stress, the working alliance and microaggressions are reported on as outcomes. MCO applied to the group therapy process is an emerging finding of interest. However, more research is needed, especially experiential designs across different and diverse populations and contexts.
Originality/value
MCO is an emerging therapy and clinical supervision process that has the potential to improve the outcomes for therapy clients and supervisees. Further research is needed to replicate current studies, and further research with diverse populations, countries and contexts should be undertaken as a priority.
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Abstract
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The purpose of this paper is to demonstrate how the practice of program management can be used to manage strategically‐oriented initiatives such as mergers and acquisitions (M&As)…
Abstract
Purpose
The purpose of this paper is to demonstrate how the practice of program management can be used to manage strategically‐oriented initiatives such as mergers and acquisitions (M&As).
Design/methodology/approach
The methodology applied is high‐level reflective retrospective qualitative field research conducted by a practitioner‐scholar in response to the research question: How does the program management approach applied to a small‐scale acquisition compare to the current joint bodies of program management and M&A theory and practice?
Findings
The practice of program management provides a means for managing strategically oriented initiatives such as small‐scale acquisitions.
Research limitations/implications
This paper is constrained by a high‐level literature review of English language publications only, and high‐level reflective retrospective qualitative field research conducted by a single practitioner‐scholar upon a single relatively small‐scale acquisition, which cannot necessarily be scaled up to be representative of a larger‐scale acquisition, nor given the differences between M&As be used as a direct template for other M&As. Also, as a purely qualitative field research study into an area of intermediate maturity, the response to the research question lacks statistical support.
Practical implications
M&As are increasing in frequency and yet continue to have relatively high‐failure rates. Based on the findings of this paper, the practice of program management provides a means of managing strategic initiatives such as acquisitions.
Originality/value
This paper adds to the bodies of program management and M&A literature, from the dual perspectives of practice and research, particularly with reference to small acquisitions and acquisitions in the small and medium enterprise sector.
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Michal Golan and Rivka Reichenberg
The MOFET Institution, which began under the auspices of the Ministry of Education, is Israel’s national center for research and professional development on teacher education. It…
Abstract
The MOFET Institution, which began under the auspices of the Ministry of Education, is Israel’s national center for research and professional development on teacher education. It consists of three communities: (1) the Writing Channel; (2) the Study Channel; and (3) the Research Channel. MOFET additionally has an Academic Committee that assists the aforementioned communities in their deliberations if needed. Although the MOFET Institute deals with multiple and sometimes conflicting agendas (i.e., Ministry of Education, participating teacher education colleges, the institute’s own goals), it remains one of the most unique and powerful ways to nationally address teacher education research and dissemination and the development of teacher educators in the world.
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Boreum (Jenny) Ju and Sunjin Pak
This study aims to address workplace cyber incivility in digital environments by proposing human resource (HR) management strategies derived from a systematic review of the…
Abstract
Purpose
This study aims to address workplace cyber incivility in digital environments by proposing human resource (HR) management strategies derived from a systematic review of the literature. It seeks to clarify the concept of cyber incivility, identify its antecedents and outcomes and provide practical recommendations for HR practices to mitigate its effects.
Design/methodology/approach
A systematic review following PRISMA guidelines analyzed 31 empirical studies (2006–2024) using Google Scholar, PsycINFO, Business Source Complete and Web of Science databases with keywords, including “cyber incivility,” “digital workplace” and “employee well-being.” Studies were included if they focused on workplace cyber incivility, provided primary data and were published in English, while those on cyber aggression or bullying were excluded. Two authors independently screened studies, resolving discrepancies through discussion. Thematic analysis synthesized findings on definitions, antecedents, outcomes and moderators.
Findings
The review identifies gaps in the literature, including inconsistent measurement approaches, limited understanding of cyber incivility’s multidimensional nature, insufficient examination of dyadic perspectives between perpetrators and targets and fragmented research across different digital platforms. The included studies (n = 31) examined diverse professional contexts, with sample sizes ranging from 69 to 830 participants. Cyber incivility is shaped by individual factors (e.g. personality traits, demographic characteristics), situational factors (e.g. workload, stress) and technology-driven factors (e.g. misinterpretation in digital communication). Its negative impacts include reduced job satisfaction, heightened stress, burnout and increased turnover intentions. Evidence-based HR recommendations include developing digital communication guidelines, implementing resilience-building programs and offering training on digital etiquette and conflict resolution.
Originality/value
This study provides a comprehensive framework for understanding cyber incivility in digital work environments and offers evidence-based HR interventions to foster respectful communication and improve employee well-being. It bridges existing research gaps by synthesizing fragmented studies and highlighting actionable strategies for HR professionals.