The purpose of this paper is to examine whether external auditor traits influenced the reporting of internal control deficiencies (ICDs) prior to SOX‐mandated audits, holding…
Abstract
Purpose
The purpose of this paper is to examine whether external auditor traits influenced the reporting of internal control deficiencies (ICDs) prior to SOX‐mandated audits, holding constant the existence of a control weakness.
Design/methodology/approach
Data are collected from publicly available sources such as Securities and Exchange Commission filings and Audit Analytics database.
Findings
Companies that were audited by industry leading auditors were more likely to disclose ICDs prior to SOX‐mandated audits and that companies with longer client‐auditor tenure were less likely to disclose ICDs prior to SOX‐mandated audits.
Originality/value
These findings suggest that while external auditors were not required to participate in internal control evaluation and certifications prior to their audit of internal control for the 2004 fiscal year, they nevertheless influence the likelihood of ICD disclosure prior to their initial audit.
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Stephen Dealler, Nathaniel Rotowa and Richard Lacey
Three new microwave ovens that had been “approved” bythe Ministry of Agriculture, Fisheries and Food (MAFF) were each used toheat ten convenience meals. These meals were designed…
Abstract
Three new microwave ovens that had been “approved” by the Ministry of Agriculture, Fisheries and Food (MAFF) were each used to heat ten convenience meals. These meals were designed for microwave reheating and packet instructions were followed exactly. The foods were inoculated with 10⊃5−10⊃6/g of both S. typhimurium and L. monocytogenes, and core temperatures and bacterial numbers were measured before and after heating. Some viable listeria were still present in 97 per cent of the meals and viable salmonella in 80 per cent after heating. End core temperatures were much lower than expected with one food only reaching 43°C. The three types of microwave gave similar results. The reasons for these findings and their implications are discussed.
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Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these…
Abstract
Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these shortages are very real and quite severe.
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 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, Term. 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.
It is now forty years since there appeared H. R. Plomer's first volume Dictionary of the booksellers and printers who were at work in England, Scotland and Ireland from 1641 to…
Abstract
It is now forty years since there appeared H. R. Plomer's first volume Dictionary of the booksellers and printers who were at work in England, Scotland and Ireland from 1641 to 1667. This has been followed by additional Bibliographical Society publications covering similarly the years up to 1775. From the short sketches given in this series, indicating changes of imprint and type of work undertaken, scholars working with English books issued before the closing years of the eighteenth century have had great assistance in dating the undated and in determining the colour and calibre of any work before it is consulted.
Jonathan Glazzard and Anthea Rose
The detrimental effects of increased workloads and high-stakes accountability that impact on teachers’ job satisfaction and wellbeing have been well documented in the…
Abstract
The detrimental effects of increased workloads and high-stakes accountability that impact on teachers’ job satisfaction and wellbeing have been well documented in the international literature (Holloway et al., 2017; Perryman et al., 2011). This chapter will explore the factors which influence staff mental health and wellbeing in schools. The authors unpack issues of burnout, job satisfaction and teacher attrition. The authors consider the concept of teacher resilience by situating resilience within a socio-ecological framework. Specifically, the authors draw on Greenfield’s (2015) model of teacher resilience. The authors draw on our own research to explore the relationship between staff wellbeing and student wellbeing (Glazzard & Rose, 2020). In addition, the authors consider the specific issues related to the wellbeing of school leaders.
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Aurelia Engelsberger, Jillian Cavanagh, Timothy Bartram and Beni Halvorsen
In this paper, the authors argue that multicultural skills and relational leadership act as enablers for open innovation, and thereby examine the process through which teams can…
Abstract
Purpose
In this paper, the authors argue that multicultural skills and relational leadership act as enablers for open innovation, and thereby examine the process through which teams can utilize multicultural skills to support the development of relational leadership and knowledge sourcing and sharing (KSS) through individual interaction and relationship building. The authors address the following research question: How does relational leadership enable open innovation (OI) among employees with multicultural skills?
Design/methodology/approach
This paper applies a multi-level approach (team and individual level) and builds on interviews with 20 employees, middle and senior managers with multicultural experiences, working in open innovation environments.
Findings
The authors’ findings shed light on the process through which social exchange relationships among team members (e.g. R&D teams) and knowledge exchange partners are enhanced by the use of multicultural skills and support the development of relational leadership to facilitate KSS and ultimately OI. The decision for participants to collaborate and source and share knowledge is motivated by individual reward (such as establishing network or long-lasting contacts), skill acquisition (such as learning or personal growth in decision-making) and a sense of reciprocity and drive for group gain. The authors encourage greater human resource (HR) manager support for relational leadership and the development and use of multicultural skills to promote KSS.
Research limitations/implications
Despite the value of our findings, this paper is not without limitations. The authors explained that the focus of this study design was on the work activities of the participants and their skill development and not specific projects or organizations. It was outside the scope of this study to examine variations across organizations and individuals as the authors wanted to focus on multicultural skills and relational leadership as enablers for OI. The authors recommend that future studies extend our research by unpacking how various boundary conditions including relational leadership and multicultural skills impact KSS and OI over the life cycle of innovation teams within large multinational organizations, across countries and ethnicities.
Practical implications
The study’s findings provide managers with improved understandings of how to enable an individual's willingness and readiness to source and share knowledge through multicultural skills and relational leadership. Managers need to ensure that human resource management (HRM) practices celebrate multicultural skills and support relational leadership in innovation teams. The authors suggest managers engaged in OI consider the components of social exchange as described by Meeker (1971) and utilize reciprocity, group gain, rationality and status consistency to support the emergence relational leadership and KSS in innovation teams.
Originality/value
In this paper, the authors contribute to the dearth of literature on the boundary conditions for OI by examining the role of relational leadership and characteristics/skills of the workforce, namely multicultural skills and contribute to the scarce research on the role of employees with multicultural skills and their impact on OI and present multicultural skills/experiences and relational leadership as enablers for OI.
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Do these reference requests sound familiar? “I need to know what has happened on this day in history. Can you help me?” Or, “I'm doing a paper on Thornton Wilder. He was born on…
Abstract
Do these reference requests sound familiar? “I need to know what has happened on this day in history. Can you help me?” Or, “I'm doing a paper on Thornton Wilder. He was born on 17 April. Can you tell me who else was born on that day?” Or, “Are any national or regional anniversaries coming up next Friday?” These questions call for a special type of reference work—a book of days. A book of days (or day book) lists important events that have occurred on each day of the year throughout history, and is arranged by month and day. These works often include not only historical, cultural, and literary events, but also the dates of the births and deaths of notable people, commemorative days of saints, and special anniversaries. A book of days, for example, can reveal that historians Will and Ariel Durant were married in New York City Hall on Halloween in 1913, or that Hart Crane and Ernest Hemingway were born on the same day in 1899 (21 July). This article will review some of the more useful books of days that are often found in reference collections—works that are uniquely suited to answer questions about each day of the year.