Search results

1 – 10 of 20
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 August 1996

Dan C. Kneer, Philip M.J. Reckers and Marianne M. Jennings

In 1988, the US standard form audit report experienced its first major modification in 39 years. Among the objectives of the “new” report were better auditor/user communications…

1525

Abstract

In 1988, the US standard form audit report experienced its first major modification in 39 years. Among the objectives of the “new” report were better auditor/user communications leading to, among other things, an abridgement of auditor liability. Nearly a decade later, this issue has yet to be addressed empirically and with rigour. The empirical research reported examines the ability of the “new” audit report to reduce perceptions of auditor responsibility/liability across two instances of alleged audit failure. It is argued that a jurist’s advantage of “perfect hindsight” may mitigate the effectiveness of revised communications contained in the audit report, in instances where audit risk at the time of the audit appears high. Accordingly, consideration of environments of both high and low perceived risk were provided in a behavioural experiment conducted with 81 investors serving as subjects. Findings reveal that the revised audit report language may provide relief for auditor liability, but the presence of red‐flags, or red‐flag related environmental conditions, may exacerbate negative perceptions.

Details

Managerial Auditing Journal, vol. 11 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

Access Restricted. View access options
Article
Publication date: 1 November 2005

Aimee Bui and Brian H. Kleiner

The worlds of literature and business are as different as they get. While literature often revels in the artistic and abstract aspects, business focuses on the more practical and…

871

Abstract

The worlds of literature and business are as different as they get. While literature often revels in the artistic and abstract aspects, business focuses on the more practical and realistic facets of life. Literature talks ideas, business speaks money. Writers express themselves with words, business men prove themselves through numbers. Former US President Calvin Coolidge once exclaimed, “The business of America is business. Not Art!” (West brook, 1980:1). However, this difference is, at most, on the surface. Literature and business intertwine on more perspectives than one might think. For example, there are traces of corporate capitalism in Upton Sinclair’s The Jungle in which workers are portrayed as “slaves to the economic system” (Watts, 1982:77). Or Joseph Heller’s Something Happened depicts the harsh rules of business by which any one who is not contributing efficiently to the success of a company will be discarded, also known as corporate Darwinism (Horner, 1992:27). Or in Mark Twain’s A Connecticut Yankee in King Arthur’s Court, with a humourous tone, medieval England is modernised with various economic measures, such as new currency, stock exchange in the court, and full‐time employment for the knights, and hence saved from financial ruins (West brook, 1980:49). In other words, literature has been drawing inspirations from the financial market. Therefore, it might not be surprising if there are major themes in literature than can be applied to the corporate world. In fact, managers at all levels can learn valuable lessons for the many areas of business from literature.

Details

Management Research News, vol. 28 no. 11/12
Type: Research Article
ISSN: 0140-9174

Keywords

Access Restricted. View access options
Article
Publication date: 11 October 2019

Sunil Babbar, Xenophon Koufteros, Ravi S. Behara and Christina W.Y. Wong

This study aims to examine publications of supply chain management (SCM) researchers from across the world and maps the leadership role of authors and institutions based on how…

722

Abstract

Purpose

This study aims to examine publications of supply chain management (SCM) researchers from across the world and maps the leadership role of authors and institutions based on how prolific they are in publishing and on network measures of centrality while accounting for the quality of the outlets that they publish in. It aims to inform stakeholders on who the leading SCM scholars are, their primary areas of SCM research, their publication profiles and the nature of their networks. It also identifies and informs on the leading SCM research institutions of the world and where leadership in specific areas of SCM research is emerging from.

Design/methodology/approach

Based on SCM papers appearing in a set of seven leading journals over the 15-year period of 2001-2015, publication scores and social network analysis measures of total degree centrality and Bonacich power centrality are used to identify the highest ranked agents in SCM research overall, as well as in some specific areas of SCM research. Social network analysis is also used to examine the nature and scope of the networks of the ranked agents and where leadership in SCM research is emerging from.

Findings

Authors and institutions from the USA and UK are found to dominate much of the rankings in SCM research both by publication score and social network analysis measures of centrality. In examining the networks of the very top authors and institutions of the world, their networks are found to be more inward-looking (country-centric) than outward-looking (globally dispersed). Further, researchers in Europe and Asia alike are found to exhibit significant continental inclinations in their network formations with researchers in Europe displaying greater propensity to collaborate with their European-based counterparts and researchers in Asia with their Asian-based counterparts. Also, from among the journals, Supply Chain Management: An International Journal is found to exhibit a far more expansive global reach than any of the other journals.

Research limitations/implications

The journal set used in this study, though representative of high-quality SCM research outlets, is not exhaustive of all potential outlets that publish SCM research. Further, the measure of quality that this study assigns to the various publications is based solely on a publication score that accounts for the quality of the journals, as rated by Association of Business Schools that the papers appear in and nothing else.

Practical implications

By informing the community of stakeholders of SCM research about the top-ranked SCM authors, institutions and countries of the world, the nature of their networks, as well as what the primary areas of SCM research of the leading authors in the world are, this research provides stakeholders, including managers, researchers and students, information that is helpful to them not only because of the insights it provides but also for the gauging of potential for embedding themselves in specific networks, engaging in collaborative research with the leading agents or pursuing educational opportunities with them.

Originality/value

This research is the first of its kind to identify and rank the top SCM authors and institutions from across the world using a representative set of seven leading SCM and primary OM journals based on publication scores and social network measures of centrality. The research is also the first of its kind to identify and rank the top authors and institutions within specific areas of SCM research and to identify future research opportunities relating to aspects of collaboration and networking in research endeavors.

Access Restricted. View access options
Article
Publication date: 1 June 2020

Mohammadreza Akbari and Robert McClelland

The purpose of this research is to provide a systematic insight into corporate social responsibility (CSR) and corporate citizenship (CC) in supply chain development, by analyzing…

3312

Abstract

Purpose

The purpose of this research is to provide a systematic insight into corporate social responsibility (CSR) and corporate citizenship (CC) in supply chain development, by analyzing the current literature, contemporary concepts, data and gaps for future discipline research.

Design/methodology/approach

This research identifies information from existing academic journals and investigates research designs and methods, data analysis techniques, industry involvement and geographic locations. Information regarding university affiliation, publishers, authors, year of publication is also documented. A collection of online databases from 2001 to 2018 were explored, using the keywords “corporate social responsibility”, “corporate citizenship” and “supply chain” in their title and abstract, to deliver an inclusive listing of journal articles in this discipline area. Based on this approach, a total of 164 articles were found, and information on a chain of variables was collected.

Findings

There has been visible growth in published articles over the last 18 years regarding supply chain sustainability, CSR and CC. Analysis of the data collected shows that only five literature reviews have been published in this area. Further, key findings include 41% of publications were narrowly focused on four sectors of industry, leaving gaps in the research. 85% centered on the survey and conceptual model, leaving an additional gap for future research. Finally, developing and developed nation status should be delineated, researched and analyzed based on further segmentation of the industry by region.

Research limitations/implications

This research is limited to reviewing only academic and professional articles available from Emerald, Elsevier, Wiley, Sage, Taylor and Francis, Springer, Scopus, JSTOR and EBSCO containing the words “corporate social responsibility”, “corporate citizenship” and “supply chain” in the title and abstract.

Originality/value

This assessment provides an enhanced appreciation of the current practices of current research and offers further directions within the CSR and CC in supply chain sustainable development.

Details

Benchmarking: An International Journal, vol. 27 no. 6
Type: Research Article
ISSN: 1463-5771

Keywords

Access Restricted. View access options
Article
Publication date: 1 September 1996

Marianne Jennings, Dan C. Kneer and Philip M.J. Reckers

“The definition of auditing calls for the communication of the degree of correspondence between assertions and established criteria” [ASOBAC, 1973]. As the profession has rejected…

225

Abstract

“The definition of auditing calls for the communication of the degree of correspondence between assertions and established criteria” [ASOBAC, 1973]. As the profession has rejected adoption of universal quantitative definitions of materiality as infeasible [FASB, 1979], Don Leslie [1984] recommended adoption of a standard requiring disclosure of specific engagement materiality thresholds in the auditor's report. This study examines how such disclosures might affect perceptions of an auditor's culpability and liability in instances where post publication errors are discovered which alternately aggregate to more or less than reported materiality thresholds. A behavioral experiment was conducted in which eighty‐seven U.S. general jurisdiction judges participated. Findings support the potential for meaningful modifications to the standard auditor's report to reduce perceived auditor liability but also note the importance of jurists' pre‐experimental attitudes and beliefs respecting the public accounting profession. In 1985, the Canadian Institute of Chartered Accountants published Materiality: The Concept and its Application to Auditing [CICA, 1985]. In that research study, Don Leslie focused on his perceptions of the communication deficiencies of the standard form audit report used in Canada and the U.S. — the most critical of which he found to be the continuing lack of a quantitative definition of materiality. Leslie's remedy for the problem was novel and controversial even if his recognition of this problem was not without precedent. Leslie did not recommend the prompt adoption of universal, quantitative materiality standards (a proposal which has stalemated progress in the profession for years) but rather adoption of a standard making it compulsory that auditors disclose their individual materiality standards, whatever they may be, on each specific audit, in the audit report. To date, no serious research has examined this proposal since the report's publication, and yet the costs of the communications gap between accounting/auditing professionals and the public seem to be getting greater. The Auditing Standards Board recently readdressed the communications provided by the standard form audit report. One of the clearest observa‐tions to emerge from those deliberations was that there is a lack of reliable research data upon which to base regulatory decisions in this area [Elliott and Jacobson, 1987]. This paper contributes to reduce that vacuum. Specifically, on the following pages we outline the genesis of a research project and the findings of that study in which eighty‐seven (87) U.S. judges evaluated whether and to what degree an altered form of the audit report (including quantitative definition of materiality) would reduce the assessed culpability and legal liability of auditors. The remaining sections of this paper are organized as follows: in section one, we will summarize representative recent relevant literature; in section two, we develop testable hypotheses from that background literature; in section three, we provide a description of the design of our study; in section 4, our findings are reported and in section 5 we discuss implications for practice and future research.

Details

Managerial Finance, vol. 22 no. 9
Type: Research Article
ISSN: 0307-4358

Access Restricted. View access options
Article
Publication date: 22 April 2003

Frederick R. Post

The preceding article, “The Social Responsibility of Corporate Management: A Classical Critique,” argues that the Shareholder Theory, which the authors refer to as the “Friedman…

1304

Abstract

The preceding article, “The Social Responsibility of Corporate Management: A Classical Critique,” argues that the Shareholder Theory, which the authors refer to as the “Friedman Paradigm” represents the only intellectually and ethically meritorious model for assessing corporate social responsibility. This response argues that the 19th Century Shareholder Theory is based upon numerous factual and legal inaccuracies and fictions when evaluated in the context of the modern era. Requiring that management serve only the interests of the shareholders is morally untenable. The authors’ assertion that the competing theory, The Stakeholder Theory, is unworkable is based upon both a misunderstanding and misinterpretation of the theory. Refinements and clarifications about who qualifies as a stakeholder make the Stakeholder Theory both workable and a very useful way to improve corporate governance. Now is the time to apply the Stakeholder Theory as part of the ongoing process of improving the moral and social responsibility of corporation management.

Details

American Journal of Business, vol. 18 no. 1
Type: Research Article
ISSN: 1935-519X

Keywords

Access Restricted. View access options
Book part
Publication date: 11 July 2019

Tanya Fitzgerald and Sally Knipe

Abstract

Details

Historical Perspectives on Teacher Preparation in Aotearoa New Zealand
Type: Book
ISBN: 978-1-78754-640-0

Access Restricted. View access options
Book part
Publication date: 12 April 2005

Chester Whitney Wright (1879–1966) received his A.B. in 1901, A.M. in 1902 and Ph.D. in 1906, all from Harvard University. After teaching at Cornell University during 1906–1907…

Abstract

Chester Whitney Wright (1879–1966) received his A.B. in 1901, A.M. in 1902 and Ph.D. in 1906, all from Harvard University. After teaching at Cornell University during 1906–1907, he taught at the University of Chicago from 1907 to 1944. Wright was the author of Economic History of the United States (1941, 1949); editor of Economic Problems of War and Its Aftermath (1942), to which he contributed a chapter on economic lessons from previous wars, and other chapters were authored by John U. Nef (war and the early industrial revolution) and by Frank H. Knight (the war and the crisis of individualism); and co-editor of Materials for the Study of Elementary Economics (1913). Wright’s Wool-Growing and the Tariff received the David Ames Wells Prize for 1907–1908, and was volume 5 in the Harvard Economic Studies. I am indebted to Holly Flynn for assistance in preparing Wright’s biography and in tracking down incomplete references; to Marianne Johnson in preparing many tables and charts; and to F. Taylor Ostrander, as usual, for help in transcribing and proofreading.

Details

Further University of Wisconsin Materials: Further Documents of F. Taylor Ostrander
Type: Book
ISBN: 978-0-76231-166-8

Access Restricted. View access options
Article
Publication date: 1 February 2005

Margaret Severson, Judy L. Postmus and Marianne Berry

The increasing rate of imprisonment of women in the United States and the over‐representation of women victims of violence in the corrections system confirms that there are…

169

Abstract

The increasing rate of imprisonment of women in the United States and the over‐representation of women victims of violence in the corrections system confirms that there are long‐term, often substantially debilitating consequences to women victims of intimate partner violence, sexual violence and youth maltreatment and injury, including incarceration. As part of a study funded by the National Institute of Justice, the authors pursued an exploration of the personal risks, resiliencies and life opportunities that make a difference in the lives of women who have ended up incarcerated. The findings of this study about the prevalence and consequences of youth maltreatment and adult victimization and the mitigating factors, which may have had an impact on the life trajectories of adult incarcerated women will be reviewed. Recommendations will be given for preventive and interventive policy and practice measures that stand to reduce the negative consequences of victimization, particularly those that can prevent incarceration.

Details

International Journal of Prisoner Health, vol. 1 no. 2/3/4
Type: Research Article
ISSN: 1744-9200

Keywords

Access Restricted. View access options
Article
Publication date: 28 October 2003

Philip R. P. Coelho, James E. McClure and John A. Spry

Frederick R. Post’s response (2003) to our paper (“The Social Responsibility of Corporate Management: A Classical Critique,” 2003) is factually mistaken, inconsistent, and…

265

Abstract

Frederick R. Post’s response (2003) to our paper (“The Social Responsibility of Corporate Management: A Classical Critique,” 2003) is factually mistaken, inconsistent, and confused over: 1) the contents of our paper, 2) how corporate capitalism works, and 3) the consequences of what he advocates. This reply discusses these points, and revisits both our critique of the stakeholder paradigm and defense of shareholder primacy.

Details

American Journal of Business, vol. 18 no. 2
Type: Research Article
ISSN: 1935-519X

Keywords

1 – 10 of 20
Per page
102050