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Available. Open Access. Open Access
Article
Publication date: 27 January 2023

Fredrik Hartwig, Emil Hansson, Linn Nielsen and Patrik Sörqvist

The purpose of this study is to examine the relationship between auditing/non-auditing and accounting timeliness among Swedish private firms.

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Abstract

Purpose

The purpose of this study is to examine the relationship between auditing/non-auditing and accounting timeliness among Swedish private firms.

Design/methodology/approach

This paper uses regression analysis to test the relationship between auditing and two measurements of timeliness; lead time and late filing. The sample consists of Swedish private firms.

Findings

This paper finds that audited firms, when compared with unaudited firms, are significantly less timely. Moreover, greater profitability was associated with more timeliness but only for audited firms. The results of this paper also show that firms being audited by a big 4 auditor are significantly timelier than firms being audited by a non-big 4 auditor.

Practical implications

The findings in this paper suggests that one aspect of accounting quality, timeliness, does not seem to benefit from auditing in a Swedish context. There is a debate about whether the threshold levels in Sweden should be raised so that more firms voluntarily can opt out of audit. Those opposing a raised threshold level claim that auditing has positive effects on accounting quality and consequently that a raised level would have adverse effects. The findings in this paper do not support such a claim.

Originality/value

Little is known about timeliness in private firms compared to public firms and this paper fills that void. Contrary to prior research, findings show that unaudited firms in a Swedish regulatory setting actually are timelier than their audited counterparts. This questions one of the (presumed) benefits of auditing and should stimulate more research on this issue.

Details

Journal of Financial Regulation and Compliance, vol. 31 no. 3
Type: Research Article
ISSN: 1358-1988

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Article
Publication date: 12 August 2021

Ziggi Ivan Santini, Vibeke Koushede, Carsten Hinrichsen, Malene Kubstrup Nelausen, Katrine Rich Madsen, Charlotte Meilstrup, Ai Koyanagi and Line Nielsen

Previous studies have shown a positive association between being engaged or challenged through a leisure activity and good mental health; however, this relationship may vary by…

473

Abstract

Purpose

Previous studies have shown a positive association between being engaged or challenged through a leisure activity and good mental health; however, this relationship may vary by the extent to which individuals feel challenged at work or school. This study aims to examine whether a challenging work/study (or the lack of it) moderates the relationship between engaging in challenging leisure activity and mental health.

Design/methodology/approach

Data from 2,406 adults 16–64 years old from The Danish Mental Health and Well-Being Survey 2016 were linked to Danish national register-based data. Mental well-being (outcome) was assessed using the Warwick-Edinburgh Mental Well-being Scale and depression/anxiety symptoms (outcome) were assessed using the Patient Health Questionnaire-4. Multivariable linear regressions were performed to estimate the association between challenging leisure activity (predictor) and challenging work/study (potential moderator).

Findings

Overall, engaging in a challenging leisure activity was positively associated with mental well-being and negatively associated with anxiety symptoms. For these two, a challenging work/study significantly moderated the relationships. The positive association between a challenging activity and mental well-being was strongest among individuals not employed or studying as well as individuals feeling less challenged at work/school. Similarly, the negative association between a challenging activity and anxiety symptoms was strongest among individuals not employed or studying as well as individuals feeling less challenged at work/school. Among individuals with a very challenging work/study, challenging leisure activity was not associated with anxiety symptoms. Finally, engaging in a challenging leisure activity did not significantly predict depression symptoms.

Originality/value

Mental health promotion strategies may focus on promoting challenging leisure activities especially among groups not employed or enrolled in education or among individuals that do not feel challenged through their work or studies. The results may further have implications for efforts to address and protect employee/student mental health at workplaces or schools.

Details

Mental Health and Social Inclusion, vol. 26 no. 1
Type: Research Article
ISSN: 2042-8308

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Article
Publication date: 29 July 2021

Line Nielsen, Carsten Hinrichsen, Katrine Rich Madsen, Malene Kubstrup Nelausen, Charlotte Meilstrup, Ai Koyanagi, Vibeke Koushede and Ziggi Ivan Santini

Workplace and study environments generally provide opportunities for social connectedness, however, not all individuals in such settings are equally well connected. It is possible…

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Abstract

Purpose

Workplace and study environments generally provide opportunities for social connectedness, however, not all individuals in such settings are equally well connected. It is possible that potential mental health benefits of participation in social leisure activities may be greater for individuals that lack social connectedness through a workplace or study environment. This study aims to examine if the association between social leisure activities and mental health is moderated by the degree of social connectedness at work/school.

Design/methodology/approach

Data stem from 2,406 adults (age range 16-64 years old) from The Danish Mental Health and Well-Being Survey 2016. Validated scales were used to measure mental well-being and depression/anxiety symptoms. Multivariable linear regression analyses were conducted.

Findings

Participation in social leisure activities (i.e. participation in community/social groups such as a sports association, art club, book club, running group, card game club, cultural or political group) was positively associated with mental well-being and negatively associated with depression/anxiety symptoms. The associations were stronger among individuals feeling less socially connected at work/school and strongest among individuals that were unemployed or not enrolled in education.

Originality/value

Mental health promotion strategies may focus on promoting social leisure activities especially among unemployed or otherwise socially isolated groups, as well as among individuals that are not well connected at their workplace or school. Workplaces and schools may also monitor employee/student social connectedness and potentially intervene accordingly.

Details

Mental Health and Social Inclusion, vol. 25 no. 4
Type: Research Article
ISSN: 2042-8308

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Book part
Publication date: 14 October 2009

Rune Elvik, Alena Høye, Truls Vaa and Michael Sørensen

Abstract

Details

The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

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Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Article
Publication date: 29 November 2018

Kailash Chandra Garg and Suresh Kumar

The purpose of this paper is to examine the quantum of research papers and the citations these papers received for the plant Jatropha curcas Linn.

175

Abstract

Purpose

The purpose of this paper is to examine the quantum of research papers and the citations these papers received for the plant Jatropha curcas Linn.

Design/methodology/approach

Articles published on Jatropha curcas Linn during 1987–2016 were downloaded from Science Citation Index-Expanded (SCIE) by using the keyword Jatropha* on October 18, 2017. The search resulted in 4,276 records in all. The authors analyzed only 4,111 documents which were published as review articles, research articles and proceeding papers using the complete count methodology. The data were analyzed to examine the pattern of growth of output, most prolific countries, institutions and authors. It also identified highly cited authors and journals used for communicating research results.

Findings

The study indicates that India, China and Brazil are the main contributors to the field and the pattern of growth indicates a steep rise in publication output especially in the last block of 2015–2016. Most of the prolific institutions and authors were also located in these countries. However, the impact of output was different from the pattern of output. The publication output is scattered in more than 1,000 journals published from different parts of the globe.

Originality/value

The plant of Jatropha curcas Linn is a highly useful plant as a source of biofuel energy. This is the second study in English language on this plant and has used a large set of publication data as compared to the first. The findings of the study may be useful for policy makers as well as for researchers working in the field of biofuel energy.

Details

Performance Measurement and Metrics, vol. 20 no. 1
Type: Research Article
ISSN: 1467-8047

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 August 2021

Suzanna Opree, Moniek Buijzen and Eva van Reijmersdal

The aim of this study is to determine which of previously used survey measures can be considered the most appropriate to assess children’s advertising exposure. First, three…

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Abstract

Purpose

The aim of this study is to determine which of previously used survey measures can be considered the most appropriate to assess children’s advertising exposure. First, three levels of content specificity for assessing children’s exposure to advertising were distinguished as follows: exposure to the medium, exposure to broad content and exposure to specific (i.e. commercial) content. Second, using longitudinal data from 165 children between 8 and 11 years old, the test-retest reliability and content validity of survey measures from all three levels were examined.

Design/methodology/approach

Due to societal concerns about the effects of advertising on children’s well-being, research into this topic is expanding. To enhance knowledge accumulation and bring uniformity to the field, a validated standard survey measure of advertising exposure is needed. The aim of this study is to provide such measures for television and internet advertising.

Findings

The findings suggest that all measures provided solid estimates for children’s television and internet advertising exposure. Yet, due to minor differences in reliability and validity, it may be concluded that television advertising exposure can best be measured by asking children how often they watch certain popular (commercial) television networks, either weighting or not weighting for advertising density. Internet advertising exposure can best be measured by asking children how often they use the internet or how often they visit certain popular websites, weighting for advertising density.

Originality/value

The current measures for children’s advertising exposure through traditional media can easily be adapted to fit new media.

Details

Young Consumers, vol. 22 no. 4
Type: Research Article
ISSN: 1747-3616

Keywords

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Book part
Publication date: 22 May 2013

Barbara McClanahan and Anne Stojke

Purpose – Describes the various ways mobile devices are becoming part of the 21st century classroom and how best practices of reading instruction are applied to the use of these…

Abstract

Purpose – Describes the various ways mobile devices are becoming part of the 21st century classroom and how best practices of reading instruction are applied to the use of these devices to support struggling readers.Design/methodology/approach – Situates mobile devices within the framework of other information and communication technologies (ICTs), especially as related to struggling readers. Following that discussion, uses of various mobile devices are addressed based on the learning/reading task rather than a specific device.Findings – Uses of mobile devices in the classroom often build on or simply “digitize” traditional reading/learning strategies. Other implementations of the devices can take students beyond such basic approaches to engage them in multimedia and New Literacies to create their own texts and multimedia projects that enhance reading skills rather than just consume them.Research limitations/implications – The field of mobile devices in the classroom is quite new and extremely fluid. It is certain that there are other great applications and strategies being implemented in schools all over the world. More research to gain further understandings is needed.Practical implications – While obviously not exhaustive, this chapter offers instructors and researchers an opportunity to become aware of the issues related to mobile devices in the classroom and to launch their own exploration of this field.Originality/value of paper – It is hoped that instructors and researchers will be inspired to try out some of the strategies and/or devices discussed and find even more inventive ways to positively impact learning for their students.

Details

School-Based Interventions for Struggling Readers, K-8
Type: Book
ISBN: 978-1-78190-696-5

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Article
Publication date: 22 June 2023

Nusrat Hafiz, Md. Fazla Mohiuddin, Ahmad Shaharudin Abdul Latiff, Ida Md. Yasin, Sazali Abd Wahab and Ahmed Razman Abdul Latiff

Although scaling is considered a “hot topic”, very little is known about how knowledge management (KM) assists in scaling social impact. To fill this gap, the authors draw on…

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Abstract

Purpose

Although scaling is considered a “hot topic”, very little is known about how knowledge management (KM) assists in scaling social impact. To fill this gap, the authors draw on knowledge-based and social capital theories and investigate how various KM practices and external networks (e.g. bridging social capital) affect scaling social impact in developing countries.

Design/methodology/approach

Applying structural equation modeling (SEM) with AMOS version 23, the authors conducted a survey with 354 women leaders who are working in women-led social enterprises in Dhaka, Bangladesh.

Findings

The authors found that knowledge codification, training and mentoring, and bridging social capital are positively and significantly associated with scaling social impact.

Originality/value

This is one of the pioneering study that explore how KM impacts scaling social impact for women-led social enterprises in the context of a developing country. The authors also extend knowledge-based theory by applying it at the individual level. Finally, the authors enhance the understanding of women entrepreneurship by showing that women entrepreneurs in developing countries are also utilizing bridging social capital to overcome challenges associated with scaling social impact.

Details

Management Decision, vol. 61 no. 7
Type: Research Article
ISSN: 0025-1747

Keywords

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Book part
Publication date: 17 March 2010

E. Kevin Kelloway, Michelle Inness, Julian Barling, Lori Francis and Nick Turner

We introduce the construct of loving one's job as an overlooked, but potentially informative, construct for organizational research. Following both empirical findings and…

Abstract

We introduce the construct of loving one's job as an overlooked, but potentially informative, construct for organizational research. Following both empirical findings and theoretical developments in other domains we suggest that love of the job comprises a passion for the work itself, commitment to the employing organization, and high-quality intimate relationships with coworkers. We also suggest that love of the job is a taxonic rather than a dimensional construct – one either loves their job or does not. In addition, we propose that loving your job is on the whole beneficial to individual well-being. Within this broad context, however, we suggest that loving one's job may buffer the effect of some stressors while at the same time increase vulnerability to others. These suggestions provide some initial direction for research focused on the love of one's job.

Details

New Developments in Theoretical and Conceptual Approaches to Job Stress
Type: Book
ISBN: 978-1-84950-713-4

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