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Article
Publication date: 2 September 2014

Jacob Peng and Caroline O. Ford

The purpose of this paper is to explore the role of manager responsiveness and social presence in the decision to engage in fraudulent expense reporting. While research has…

762

Abstract

Purpose

The purpose of this paper is to explore the role of manager responsiveness and social presence in the decision to engage in fraudulent expense reporting. While research has focussed on the direct effect of information technology (IT) on user behaviors, there is a lack of research investigating possible mediating factors of this relationship. As such, the paper examines the impact of affect and its effect on users’ behavior when using ITs.

Design/methodology/approach

The authors conduct an experiment to investigate possible behavior differences due to affect formulated in the early phase of pre-travel approval and the use of IT in the expense reporting phase. Consistent with social presence theory, the experiment participants engage in the pre-travel approval and expense reporting phases using either face-to-face communication (high-social presence) or web-based communication (low-social presence). The authors manipulate conditions in which affect is formulated by varying the manager's responses to the pre-travel approval request between positive and negative. All participants in the experiment then file an expense report.

Findings

The authors find that negative managerial support for employees’ pre-travel requests and the resulting negative employee affect have a significant impact on expense reporting behavior. Social presence during the pre-travel approval and expense reporting phases itself is not a sufficient factor to explain variations in final expense reporting behavior. However, when considering manager responsiveness, employee affect, and social presence together, the authors find that social presence is not an isolated factor. If an employee forms negative feelings, a low-social presence as observed in web-based communication leads to more undesired expense reporting behavior.

Research limitations/implications

Results of this study contribute both to research and practice. This research is the first to investigate expense reporting fraud in a controlled experiment to isolate possible causes of the behavior using an experiment methodology. In addition, the paper investigates two very important factors identified in the prior literature as critical factors explaining the effect of using ITs on actual behaviors: manager responsiveness and social presence.

Practical implications

As companies seek help from ITs to process and manage expense reports in order to curb ever-rising operating costs, an important but unapparent assumption is consistently overlooked: do people act the same way when facing the less-human IT as when facing a real person? This study contributes to the literature by investigating this issue from two perspectives, the psychological factor due to manager responsiveness and the effect of social presence by using less-human IT to complete the expense report process.

Originality/value

Recent economic situations have put pressure on organizations to cut costs by implementing new technologies to streamline expense reporting processes. At the same time, deterring fraudulent behavior is also a top priority in many organizations. This study provides evidence that psychological factors cannot be overlooked when information systems are used to improve business processes and prevent fraud.

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Journal of Applied Accounting Research, vol. 15 no. 2
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 10 August 2010

Surendranath R. Jory, Jacob Peng and Caroline O. Ford

Section 404 of the Sarbanes‐Oxley Act of 2002 (SOX 404) requires auditors to attest to, and report on, management's assessment and effectiveness of the company's internal control…

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Abstract

Purpose

Section 404 of the Sarbanes‐Oxley Act of 2002 (SOX 404) requires auditors to attest to, and report on, management's assessment and effectiveness of the company's internal control systems. This paper aims to examine investor reaction to companies' announcements of new information technology (IT) or improved existing IT to satisfy requirements of Section 404 of the Sarbanes‐Oxley Act of 2002.

Design/methodology/approach

Using a sample of 124 SOX‐related IT announcements from 2003 to 2007, an event study measuring market reactions using average cumulative abnormal return is undertaken. Additionally, the cross‐sectional variation in the marketplace is analyzed to test the effect of firm‐specific factors on market responses.

Findings

The empirical results suggest that the stock market reacts favorably to corporations that invest in SOX 404‐related IT. The reaction is more favorable toward companies without prior reported internal control deficiencies/weaknesses. Additionally, the results marginally support the notion that firms with higher risk and poorer financial reporting quality can demonstrate their commitment to improve internal control over financial reporting by investing in IT for SOX 404 compliance.

Originality/value

The findings will influence companies' IT investment decisions, particularly IT decisions that are SOX Section 404‐related. Potential benefits of SOX 404 IT investments include favorable market returns. Additionally, the study contributes to a deeper understanding of SOX for standard‐setting and regulation bodies examining past rulings and preparing for future regulation.

Details

Review of Accounting and Finance, vol. 9 no. 3
Type: Research Article
ISSN: 1475-7702

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Available. Content available
Article
Publication date: 17 February 2012

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Abstract

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Review of Accounting and Finance, vol. 11 no. 1
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 16 March 2012

Paul Hewlett and Emma Wadsworth

The aim of this paper is to determine lifestyle factors associated with different drink choices as past research has suggested some differences.

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Abstract

Purpose

The aim of this paper is to determine lifestyle factors associated with different drink choices as past research has suggested some differences.

Design/methodology/approach

Caffeinated tea and coffee consuming habits in a South Wales sample were investigated by postal questionnaire. Multiple regression was used to determine odds ratios for demographic, health and lifestyle factors associated with drink patterns. There were 7,979 questionnaire respondents, 58 per cent of whom were female. Their mean age was 45.61 years (SD =18.00, range =16‐97).

Findings

Caffeinated tea/coffee consumption was associated with both alcohol and smoking behaviours. The results also suggested that non‐consumers of caffeinated tea or coffee were not a homogeneous group, as different demographic and lifestyle profiles were identified for: those that did not drink tea or coffee at all; and those that drank only decaffeinated tea or coffee.

Research limitations/implications

Future caffeine research may need to consider whether a broad distinction based on caffeine consumption or non‐consumption alone is always appropriate.

Originality/value

The findings suggest some differences within the caffeinated drink consuming population, including demographic profiles relating to whether consumers drank tea or coffee. They add to the data already available in comparing not only caffeine versus no caffeine, but also characteristics associated with different caffeinated drinks.

Details

British Food Journal, vol. 114 no. 3
Type: Research Article
ISSN: 0007-070X

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Book part
Publication date: 19 January 2005

Shin-Kun Peng

Abstract

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Urban Dynamics and Growth: Advances in Urban Economics
Type: Book
ISBN: 978-0-44451-481-3

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Book part
Publication date: 28 November 2022

Manjula S. Salimath and Leyla Orudzheva

Family businesses have several distinct features that distinguish them from other businesses. This aspect makes it imperative that scholars investigate issues with an additional…

Abstract

Family businesses have several distinct features that distinguish them from other businesses. This aspect makes it imperative that scholars investigate issues with an additional focus on the interplay of family business dynamics. In this chapter, we explore the issues of power and corruption within family business, with the understanding that prior examinations of this phenomenon were primarily restricted to large public corporations that are not family owned. The key contribution of this chapter is to shed light on the dark side of family business, namely power enabled corruption. We do so by considering three dimensions that are unique to family firms, namely, ownership and control, generations, and governance. In particular, we highlight how these dimensions can facilitate corruption. It is possible that they may also challenge family business that try to detect, deter, and control corruption within their ranks. The lack of objective external evaluation, the ineffectiveness of internal checks, generational issues, family control, and the restricted nature of governance appear to contribute to exacerbating tensions that promote corruption becoming entrenched within family businesses. Following a case method approach, several illustrative examples of cases of power and corruption within family firms are provided, representing different geographic regions of the world, to showcase the widespread nature of this phenomenon. The three family business cases we illustrate (Grupo Odebrecht in Latin America, Sahara Group in South Africa and Foremost Maritime Group in China) represent multiple countries, continents, and geo-political frontiers. Each case illustrates how both corruption and power reinforce each other in family businesses. Implications of the magnifier effect of power on corruption in family business are discussed in terms of its impact, scale, and its enabling effect by providing a road map to corruption.

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Family Business Debates
Type: Book
ISBN: 978-1-80117-667-5

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Book part
Publication date: 24 November 2016

Xiaoyan Luo and Michał K. Lemański

To understand the rationale for foreign direct investment of Chinese electronic companies, their location decisions and entry mode choices

Abstract

Purpose

To understand the rationale for foreign direct investment of Chinese electronic companies, their location decisions and entry mode choices

Methodology/approach

Secondary data on foreign direct investment of the top 100 companies in China’s electronics industry are analysed. The first part covers an exploratory analysis of the industry and the second part presents a comparative longitudinal analysis of three case studies of representative companies: Haier, Huawei, and Lenovo.

Findings

The three key findings are: (1) market-seeking is the primary motivation for foreign direct investment of Chinese companies in the electronics industry, yet the strategic-asset-seeking gains importance as the internationalization of the company advances; (2) foreign investment path normally starts at adjacent foreign markets, but more distant markets are gradually targeted and become more important for the company; (3) wholly owned investments are the preferred market entry modes in the international expansion.

Research limitations/implications

This research is based on secondary data, and more in-depth, interview-based studies are needed to explore the perceptions of decision-makers, and a plethora of contextual factors, which result in specific market entry decisions. As only the 100 largest companies were studied, future research should put under scrutiny also internationalization of smaller firms.

Practical implications

Implications of such findings are discussed in the light of classic internationalization theories as well as the current research on internationalization of companies from emerging/developing countries.

Originality/value

Provides an account of foreign direct investment in a context of a substantial and growing importance for the practice of international business, and identifies an agenda for promising future scholarly inquiries.

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The Challenge of Bric Multinationals
Type: Book
ISBN: 978-1-78635-350-4

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Article
Publication date: 16 November 2023

Ram Shankar Uraon, Rashmi Bharati, Kritika Sahu and Anshu Chauhan

This study aims to examine the impact of two dimensions of agile work practices (i.e. agile taskwork and agile teamwork) on team efficacy and creativity. Further, it examines the…

460

Abstract

Purpose

This study aims to examine the impact of two dimensions of agile work practices (i.e. agile taskwork and agile teamwork) on team efficacy and creativity. Further, it examines the mediating effect of team efficacy in the relationship between two dimensions of agile work practices and team creativity.

Design/methodology/approach

The data were collected from 563 professionals working in 290 information technology (IT) companies in India using a self-reporting structured questionnaire. Partial least squares-structural equation modeling (PLS-SEM) was used to test the hypothesized model.

Findings

The results demonstrate that agile taskwork and agile teamwork positively impact team creativity and team efficacy, and team efficacy positively impacts team creativity. Furthermore, team efficacy partially mediates the impact of agile taskwork and agile teamwork on team creativity.

Practical implications

This study shows the importance of agile work practices and team efficacy to enhance team creativity. The research offers managers strategies to boost team creativity.

Originality/value

There is a dearth of research examining the distinct effects of agile taskwork and agile teamwork on team efficacy and team creativity. Also, this study is one of its kind that examines the mediating mechanisms that explain the effect of agile taskwork and agile teamwork on team creativity.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 11 no. 2
Type: Research Article
ISSN: 2051-6614

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Article
Publication date: 11 February 2025

Marta Jacob, Mónica Martínez-Gómez, Carmen Florido and Aldric Vives

A study was conducted in Gran Canaria to analyse the driving factors that lead to higher loyalty amongst tourists staying in green hotels.

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Abstract

Purpose

A study was conducted in Gran Canaria to analyse the driving factors that lead to higher loyalty amongst tourists staying in green hotels.

Design/methodology/approach

A conceptual model was designed to assess whether circular preferences and behaviour amongst guests (at home/in the hotel) and a hotel’s environmental policy affect guest loyalty to green hotels. A survey in hotels collected 211 responses. A new conceptualisation of the loyalty to green hotels construct was defined.

Findings

The model detects key success predictors and connects them to different measures to improve performance in terms of circular hotel practices. This paper identifies tourist segments with more pro-circular behaviour and the highest loyalty levels to green hotels and uses a multi-group analysis by partial least squares to assess the moderation of control variables for the proposed theoretical model, identifying segments with more pro-circular behaviour and loyalty levels to green hotels.

Practical implications

This study determines tourism segments with higher loyalty to green hotels by analysing commitment levels across market segments. The findings help eco-friendly hotels design plans to attract and retain guests that are environmentally aware and evaluate their acceptance of circular behaviour. Insights also support revenue strategies to encourage repeat business.

Originality/value

The study enhances research on tourists’ circular behaviour by focusing on island destinations, bridging a gap from continental studies. It highlights 3R-based practices, explores factors like gender, age, booking channel, board and traveller type that influence pro-circular behaviour and offers insights for destination management organizations and hotel marketers to attract long-term sustainable demand.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

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Article
Publication date: 4 February 2025

Rasha Najib Al-Jabali, Norasnita Ahmad and Saleh F.A. Khatib

The purpose of this study is to review the literature on the adoption determinants of mobile health (M-health) applications for health behavior change following a systematic…

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Abstract

Purpose

The purpose of this study is to review the literature on the adoption determinants of mobile health (M-health) applications for health behavior change following a systematic methodology.

Design/methodology/approach

This review systematically identified 134 peer-reviewed studies out of 10,687 from Scopus, Web of Science, PubMed and the Association for Computing Machinery (ACM) published between 2010 and 2021. This review used a thematic analysis to produce the main themes conceptualizing a holistic framework of the investigated M-health application adoption factors.

Findings

Despite the exploration of multifaceted adoption determinants and behaviors, the current publications exhibit limitations. The studies not only show a lack of representation of multiple health behaviors and medical conditions but also fail to involve data from low- and middle-developing countries, where M-health application utilization is crucial. Findings revealed that there is a considerable absence of a solid theoretical foundation that unveils a gap in interpreting the adoption factors effectively. Understanding cultural and demographic variances and exploring financial factors and healthcare provider involvement is essential for tailoring M-health application interventions. Continuous assessment of technological factors and evaluation of the actual impact of M-health application usage on behavioral changes and health outcomes will further enhance the effectiveness and adoption of these technologies.

Originality/value

This review is one of the first comprehensive reviews of determinants of M-health application adoption targeting health behavior change for the general public and patients.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6123

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