Search results

This paper investigates the application of the product differentiation and shared efficiency approaches to understand the impact of the auditor industry specialisation (IS) on audit fees in relation to Fair Value Disclosures (FVD).

The study uses 1,470 firm-year observations for the period 2005–2018 and is focused on Jordanian financial firms. Two competing theoretical approaches of IS proxied by audit fee-based measures were employed: firstly, the product differentiation approach measured using Market Share-based (MS) measure and secondly, the shared efficiency approach measured using Portfolio Share-based (PS) measure. The paper employs the Ordinary Least Squares regression to test the association between the proportion of fair-valued assets (using fair value hierarchy inputs) and audit fees.

The results suggest that the association between the proportion of fair-valued assets and audit fees is strengthened (weakened) when the client hires specialist auditors identified by MS (PS). This association varied across the fair value inputs. Level 1 assets were found to be only moderated by both scenarios positively (negatively) for MS (PS) experts. The results are robust after controlling the endogeneity of auditor self-selection.

The results provide valuable insights for policymakers into challenges of auditing FVD. These insights present a valuable input for the development of FVD policies and practices as well as providing guidance for updating auditor prices. Additionally, the results provide a foundation for policymakers and regulators to introduce and update fair value auditing practices. The current findings are generalisable to other countries, including the Middle East and North Africa, and are particularly beneficial for those countries which have adopted the fair value model.

This study contributes to the theory by demonstrating the impact of the auditor industry expertise on post-implementation costs of FVD. The novelty of the study lies in introducing principle-based standards requirements of FVD to test the relationship. This approach is based on the IFRS disclosure requirements using data from the Jordanian financial sector to examine this relationship.

Technology triggers business collaboration and partnership as well as becomes an essential part for disruptive business strategies. The literature on this topic is dispersed, and the chapter addresses this gap. This chapter aims to present a systematic literature review of academic studies in disruptive collaborative innovation frameworks and provide guidance for future research by identifying current research gaps. The study uses the PRISMA framework and collects literature from 2015 to 2023 from highly ranked academic venues with the final sample of 112 papers. The section is structured around the PRISMA framework, and results are reported accordingly. The analysis was conducted using a range of methods, including bibliometric analysis, multiple correspondence analysis (MCA), and text network analysis.

The analysis of the literature is presented to identify the main areas of research as well as to gauge the emerging streams. The overall results suggest that this area is starting to develop with limited research available to date. The study identified four theoretical foundations for existing research, aligned with behavioral, network, resource-based (RBV), and knowledge-based views (KBV). The identified theoretical views and themes are discussed, and examples of the studies are provided.

The purpose of this paper is to investigate group work perceptions of international and domestic accounting students. Although prior studies have demonstrated differences between domestic and international students in terms of their generic skill development, the present study explores this development via the use of a group work assessment task and offers practical suggestions for accounting instructors.

This paper utilises non-parametric tests (Mann-Whitney) and a thematic analysis to identify differences between the two accounting student cohorts.

The findings reveal that international accounting students were more optimistic about participating in group work and enjoyed higher levels of perceived generic skill development arising from the group work activity. However, domestic students gained more in terms of discipline-specific content knowledge while language barriers between the two cohorts were viewed as an obstacle to effective group work.

This study is based on the data collected from a single university and would benefit with replication at other institutions. For accounting educators of similar cohorts, suggestions are given as to how group work activities can be incorporated into an effective teaching practice.

The study contributes to the existing literature by examining differences between international and domestic accounting students’ attitudes of group work and their perceived generic skill development.

Two perspectives provide alternative insights into household composition in contemporary Eastern Europe. The first stresses that individuals have relatively fixed preferences about living arrangements and diverge from them only when they cannot attain their ideal. The second major approach, the adaptive strategies perspective, predicts that individuals have few preferences. Instead, they use household composition to cope with economic hardship, deploy labor, or care for children or the elderly. This article evaluates these approaches in five post‐socialist East‐European countries, Bulgaria, Hungary, Poland, Romania, and Russia, using descriptive statistics and logistic regression. The results suggest that household extension is common in these countries and provide the most evidence for the adaptive strategies perspective. In particular, the results show that variables operationalizing the adaptive strategies perspective, including measures of single motherhood, retirement status, agricultural cultivation, and poverty, increase the odds of household extension.

The purpose of this paper is to identify the sustainability indicators disclosed by ten British Coffee Association corporate members in their sustainability reporting and examine whether the indicators correspond to the sustainability challenges faced by the coffee industry, as identified in the literature.

A normative account of sustainability challenges was developed based on a review of extant literature. A content analysis of the sustainability reports and/or Webpages of the companies was conducted to identify quantitative and qualitative sustainability indicators. Frequency and thematic analysis enabled the subsequent examination.

A total of 94 sustainability indicators (44 environmental, 30 social and 20 economic) were identified in company reporting. The indicators correspond to the sustainability challenges identified in the literature. In addition to broad challenges, indicators are used to communicate specific issues. A significant number (47) of single-use indicators were identified, communicating less frequently reported challenges. Some companies account for sustainability from bean to cup, attributed to crucial differences in organisational characteristics (degree of vertical integration). Furthermore, the findings highlight the discretionary nature of sustainability reporting, finding considerable variance in indicators disclosed.

As this paper relies on self-reported corporate disclosures, it critically examines the reporting practices of organisations, as opposed to verifying the activities associated with their claims. The authors minimised subjectivity by reducing the interpretation of what constituted “an indicator” using a clearly agreed definition and multiple rounds of coding.

This paper examines the reporting practices of organisations, providing a useful insight and a competitor benchmark. By comprehensively examining the sustainability challenges faced by the coffee industry, it offers “sustainability context” that can be used by organisations to improve their accounting and reporting practices.

This paper acknowledges and addresses social initiatives that call for the systematic development of practical and appropriate sustainability indicators that can become embedded in policy and decision-making, affecting the measurement of progress and responses to important sustainability challenges.

This paper presents the first systematic review of sustainability indicator disclosure in an industry that faces significant sustainability challenges.