The objective of this study is to examine the effects of superior preference and information source on staff auditor reporting decisions in the presence of time deadline pressure…
Abstract
Purpose
The objective of this study is to examine the effects of superior preference and information source on staff auditor reporting decisions in the presence of time deadline pressure (TDP).
Design/methodology/approach
A total of 67 graduate and upper‐level undergraduate accounting students, serving as proxies for staff auditors, participated in a between‐subjects experiment.
Findings
The majority of participants reported information concerning a subjective materiality issue regardless of senior preference, information source, and TDP. The results suggest that staff auditors are motivated both by desires to avoid responsibility for decisions concerning subjective audit issues and by concerns about audit quality.
Originality/value
This study extends prior research that has examined senior and manager reactions to manager and partner preferences by investigating staff auditor reactions to senior preferences.
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Keywords
Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are…
Abstract
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.
This study examines the fashioning of a model for a surrogate to facilitate user selection of the most appropriate film or video work for a particular use. Such a surrogate is…
Abstract
This study examines the fashioning of a model for a surrogate to facilitate user selection of the most appropriate film or video work for a particular use. Such a surrogate is intended to enable a user to bring to a collection of moving image documents the habits of scrutiny characteristic of the selection and critical use of print linguistic works. Images bear a different relationship to objects and events than do words and the manner in which moving image documents generate meaning differs from the way strings of words communicate. A matrix of a time line and several characteristics of the film or video document is proposed as the primary aspect of the surrogate graphic record. Issues of description and sampling within the abstracting process are raised. The proposed surrogate is seen as a system for achieving an individual, more book‐like use of film and video documents.
Bali’s tourism sector has seen a dramatic expansion over the past two decades, despite temporary security concerns following the 2002 and 2005 terrorist attacks. The growing…
Abstract
Bali’s tourism sector has seen a dramatic expansion over the past two decades, despite temporary security concerns following the 2002 and 2005 terrorist attacks. The growing influx of foreign and domestic tourists has put increasing strain on the island’s natural resources, including its freshwater sources and marine environment. This review chapter addresses conflicts within the tourism–environment–security nexus as a consequence of the increasing resource scarcity associated with the unfettered growth of tourism. This involves a fundamental conflict between economic growth and environmental preservation and – more specifically – between the promotion of the tourism industry and the protection of traditional wet-rice agriculture and cultural heritage. The ongoing transformations of Bali’s communal water management (subak) system and the threat to coastal and marine environments by the controversial Benoa Bay Reclamation Project are particularly highlighted. The authors explore conflicting views over the value of natural resources through a discussion of different approaches to achieving a balance between economic, ecological and socio-cultural goals. This includes investigation of rights-based and polycentric approaches to resource governance as well as attempts to foster qualitative growth through the promotion of ecotourism and other niche markets.
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John O. Ogbor and Johnnie Williams
Examines the interaction between Western leader ship and authority practices and those of a non Western culture (Nigeria) in their managerial and or ganisational context. Data…
Abstract
Examines the interaction between Western leader ship and authority practices and those of a non Western culture (Nigeria) in their managerial and or ganisational context. Data concerning the experience of an organisational change in a non‐Western cultural context fail to confirm some of the ideas advanced in the convergence and divergence theses. An alternative framework for conceptualising the process of interaction and outcome of organisational development in situations of cross‐cultural transfer and application of management practices is proposed.
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Karen E. Fisher, Ann Peterson Bishop, Philip Fawcett and Lassana Magassa
InfoMe is an innovative research program that explores and facilitates how ethnic minority youth help members of their social networks, especially elders, with everyday life…
Abstract
Purpose
InfoMe is an innovative research program that explores and facilitates how ethnic minority youth help members of their social networks, especially elders, with everyday life situations through information and technology.
Methodology/approach
The project employs mixed methods, iteratively using Teen Design Days and a stratified random, classroom-based survey (n = 500) in six schools, with multiple community partners in King County, WA.
Findings
InfoMe inductively demonstrates how ethnic minority youth help others with situations of daily living through information and technology.
Practical and social implications
The findings are being used to develop InfoMe applications with the youth and InfoMe Train-the-Trainer workshops for professionals who work with youth.
Originality/value
The research is developing a model of how ethnic minority youth engage as information mediaries in different community settings, how individuals and communities benefit; and it is contributing to our general understanding of specific concepts related to the human information experience.