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This study provides evidence that auditors analyzing board composition in terms of the percentage of internal directors should concurrently consider the presence of a nominating committee and management ownership, since the latter is a substitute for each of the other characteristics. Decision support tools should incorporate the alternative nature of these traits, as well as the positive relation of chairman/CEO duality, subsidiary CEO board membership, the proportion of other CEOs on a board, and institutional ownership to both accounting and market performance measures. A disproportionate share of the board as key executives of the auditee is associated with poorer performance. Since inherent risk of going concern relates to performance and such risk has implications for management control structure, auditors could improve risk assessments by considering the relative weights of corporate governance traits' association with performance. The linkage of these findings with prior literature, the use of checklists, and further research is discussed.

Evaluating the consequences of brand equity management is one of the most important measurement issues for intangible assets in the new economy. Studies have validated the effect of brand equity on the value of the firm and addressed the capital market effects of intangible associations such as brand value. Yet, there is not sufficient evidence on which dimensions of brand equity should be measured and monitored to support financial performance. Using regression analysis on a sample of managers in Austrian organizations, this study investigates the effect of perceived brand equity on brand profitability, brand sales volume, and perceived customer value. Results indicate strong support for measures of perceived quality, brand loyalty, and brand awareness as antecedents of firm performance, customer value and willingness to buy.

Seeks to compare the three auditor attributes of brand name or reputation, concentration and structure to determine how they collectively influence the auditor selection process. The methodology for this study involves a comparison of the financial characteristics of the client base of Big Eight and non‐Big Eight firms. Overall, this study finds that comparison of client financial characteristics reveals significant differences in auditor brand name. In addition, the analysis indicates that differences also exist, based on audit structure and auditor reputation. Concludes that the auditor selection process, as proxied by a client′s systematic risk, is influenced by a joint combination of auditor attributes. Therefore the results of the study appear to support the theory that clients and auditors seek to match on desired traits.

Pharmaceutical companies have received a tremendous amount of attention in the media regarding increases in drug prices at rates much in excess of the rate of inflation. Synthesizes the numerous issues affecting drug pricing and the role that the auditor should play in determining a “fair” price. Evaluates the role of the auditor with regard to the call from investors for additional information in the annual report and more in‐depth analysis of management′s ethical and operational practices. The pharmaceuticals industry represents a unique area for consideration, given ethical and regulatory pressures and the nature of the drug development and distribution process. With the complexities of this process, considers the auditor′s responsibility to understand unfair pricing practices along with the ability to detect such practices.

As the current volunteer work force ages, hospitals are faced with the challenge of evolving their student volunteers into active adult volunteers. Engaged student volunteers may be nurtured by the hospital to become future employees, links to the community or potential donors. Currently, retention rates among student volunteers indicate that once the majority of students begin post secondary education, they discontinue their association with the hospital. Using a scientific marketing research approach, this paper addresses three questions aimed at producing a model to increase long‐term retention among student volunteers. Why do seemingly committed volunteers discontinue their association with the hospital? How does the hospital develop a system that allows and encourages students to maintain contact with the hospital? How can a hospital integrate a virtual volunteering model into its traditional volunteering model? The conclusions lead the reader to reassess the way they view student volunteers and strongly encourage the reader to view the students not just as volunteers, but also as long‐term potential active members of the hospital community.

This article outlines a process, whereby public research efforts can be joined with private sector product needs creating a commercialization culture that can help provide opportunities and address the barriers of new product concepts for the marketplace. The issues discussed here were identified through research efforts that explored the opportunity to align academic research with private sector commercialization efforts. The purpose is to identify academic and private sector linkages that may benefit and enhance new product research efforts with the goal of moving faculty‐driven product research from inception to marketplace commercialization. The end result is a process by which public sector (institutions of higher education) and private sector organizations can interact to develop new products for the commercial marketplace that will meet the burgeoning product needs of current and future customers.

In an experience economy, the alternative options for higher education are varied; resulting in competition and a deliberate focus on student experience to create competitive advantage. In this regard, the various constituents of the university, including the library, are required to transform the organisational culture, specifically, the service culture, to engage students in a way that creates a memorable experience. In response, The UWI, Mona Library re-launched its Customer Service programme: using an in-house inspired 10 element service model, with initiatives aimed at realising each element, the library purposed to build a service culture. This paper seeks to assess employees' perception of the impact of the initiatives of this model.

This survey research employed individual interviews to assess employees' perception of the impact of the initiatives of the service model, with the objective of refining the model, where needed, for continued use in the Mona Library, and for use in libraries desirous of implementing the model.

The initiatives of the service model are creating the desired customer service culture and aspects have been identified for refinement.

The model is based on the needs, experiences, history, culture and strategic priorities of one Caribbean university library. It centres on the employees and their perception. As such, it focuses less on the product, space and the external customer; but it is hoped that by focusing on the employees (specifically creating a service culture amongst them) that this will ultimately impact product, space and the overall customer experience.

Provides the top priorities and considerations for a practicing Caribbean / developing country academic library manger, with an interest in a model for nurturing service culture amongst the employees.

This paper is of value as it centres on creating a service culture, rather than on the usual customer service satisfaction survey, offers a service model and adds to the literature on customer service in academic libraries.

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

This study aims to explore how care staff working with people with learning disabilities experienced psychologist-facilitated team formulation sessions in a cognitive analytic style (contextual reformulation).

Eleven participants attended at least one contextual reformulation session regarding a client their team referred because of challenging behaviour. Post-intervention semi-structured interviews were analysed using qualitative inductive thematic analysis.

Five themes were developed: multiple roles and functions of sessions and clinicians; challenging behaviour in relationship; making links – understanding can be enlightening, containing and practical; the process of developing a shared understanding and approach; and caught between two perspectives. Findings suggested contextual reformulation helped staff see challenging behaviour as relational, provided them with the space to reflect on their emotions and relate compassionately to themselves and others, and ultimately helped them to focus their interventions on understanding and relationally managing rather than acting to reduce behaviour.

Qualitative methodology allows no causal inferences to be made. Ten of 11 participants were female.

This qualitative study adds to the limited research base on team formulation in learning disabilities settings and specifically that using a cognitive analytic approach.