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Article
Publication date: 18 February 2025

Parveen P. Gupta, Heibatollah Sami, Joseph H. Zhang and Haiyan Zhou

SOX Section 404 requires that public companies evaluate and have their auditors attest to the effectiveness of their internal control over financial reporting (ICFR). These…

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Abstract

Purpose

SOX Section 404 requires that public companies evaluate and have their auditors attest to the effectiveness of their internal control over financial reporting (ICFR). These companies compare their ICFR effectiveness to the Internal Control Frameworks issued by Committee of the Sponsoring Organizations of the Treadway Commission (COSO). This paper aims to examine whether the implementation of the 2013 Control Framework has a positive impact on the information environment of U.S. public companies.

Design/methodology/approach

The study sample comprises firms from the S&P 1500 index and the Russell 2000 index firms that filed their annual reports after December 15, 2014. This paper uses bid-ask spread as a primary measure of information asymmetry, while controlling for the simultaneous effects of the new COSO framework on trading volumes and price volatility.

Findings

This paper finds a significant reduction in bid-ask spreads – a proxy for an improved information environment – among our sample firms following the adoption of the 2013 Control Framework, leading us to conclude that the 2013 Control Framework represents a substantial improvement.

Research limitations/implications

This study specifically examines the impact of control frameworks on the information environment under SOX 404. Future research could explore other economic consequences associated with the adoption of the new COSO Framework. Additionally, it would be valuable to investigate whether the Cadbury model, which also qualifies as a “suitable” control framework under the SEC rules for ICFR assessments, produces similar or different outcomes. Future studies could also analyze the implementation details across all five components concerning the three types of objectives.

Practical implications

The findings will provide valuable insights for policymakers on the effectiveness of the COSO 2013 Framework in enhancing internal control reporting.

Social implications

The findings will also contribute to improving the information environment in the capital markets by guiding policymakers and regulators in assessing the effectiveness of the new COSO framework.

Originality/value

While extensive research has focused on the consequences of accounting and related internal control disclosures, there has been limited examination of how the underlying internal control benchmarks affect the quality and reliability of ICFR assessments and disclosures. This research aims to address this gap.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 13 January 2022

Parveen P. Gupta, Kevin C.K. Lam, Heibatollah Sami and Haiyan Zhou

In this paper, the authors examine how religious and political factors affect a firm's corporate governance diversity policies.

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Abstract

Purpose

In this paper, the authors examine how religious and political factors affect a firm's corporate governance diversity policies.

Design/methodology/approach

The authors develop five basic empirical models. Model 1 examines how religious beliefs and political affiliation determine whether a firm will establish diversity incentive in its senior executives' performance assessment. Model 2 investigates how the diversity goal, religious beliefs and political affiliation separately affect the level of actual diversity achieved. Model 3 examines how the diversity goal and environmental factors interact to affect the level of actual diversity achieved. Model 4 and Model 5 examine whether the diversity incentive in senior executives' compensation plan and the environmental factors (religious belief and political affiliation) help to reduce the compensation differentials between male and female executives.

Findings

The authors find that firms located in more liberal counties with more Mainline Protestants and less Republican voters in the United States are more likely to include workforce diversity as a criterion in evaluating their senior executives. The authors also provide evidence that firms with diversity goals have more female directors, more female senior executives and more minority directors. However, they find no evidence that the compensation differentials between male and female executives are smaller in these firms. Finally, they find that external environment affects the effectiveness of the implementation of the diversity goals.

Originality/value

In line withthis branch of research, the authors expand the literate on the link between corporate culture and corporate decision-making by investigating the non-financial performance measures. Besides the corporate decision-making in investment, financial reporting and social responsibilities as documented in prior studies, the authors argue that the religious beliefs and political affiliations could also affect the development and implementation of corporate non-financial performance goals in executive incentive contracts.

Details

Asian Review of Accounting, vol. 30 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 January 1992

Parveen P. Gupta and Manash R. Ray

Marks the 50th anniversary in 1991 of the Institute of InternalAuditors (IIA). Established in 1941 by a group of forward‐lookinginternal auditors, the IIA has given great impetus…

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Abstract

Marks the 50th anniversary in 1991 of the Institute of Internal Auditors (IIA). Established in 1941 by a group of forward‐looking internal auditors, the IIA has given great impetus to the professional upgrading of internal auditors. Provides an overview of the evolving role of the internal auditor: tracing the ancient roots of the internal audit function; examining in detail the role played by the IIA in advancing the interests of the profession, and providing an outlook for the future. Concludes by observing that the role of the internal auditor will continue to expand at a rapid pace in the coming decades and beyond.

Details

Managerial Auditing Journal, vol. 7 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 January 1993

Parveen P. Gupta and Manash R. Ray

Addresses two important aspects which need to be considered whenattempting to maximize excellence in an internal audit department.Suggests that individual auditors′ risk‐taking…

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Abstract

Addresses two important aspects which need to be considered when attempting to maximize excellence in an internal audit department. Suggests that individual auditors′ risk‐taking propensity and tolerance for ambiguity can adversely affect many important decisions, such as sample size selection, which in turn leads to costly as well as ineffective audits; and that internal audit directors utilize interpersonal methods of control, personality assessment of audit team members, and continuous evaluation of budgeted with actual audit hours, to overcome any such adverse effects.

Details

Managerial Auditing Journal, vol. 8 no. 1
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 21 November 2024

Munish Gupta, Vikas Sharma and Nasima Mohamed Hoosen Carrim

Employee performance and job satisfaction are crucial factors that influence organizational success, particularly in the insurance industry. The advent of data-driven approaches…

Abstract

Introduction

Employee performance and job satisfaction are crucial factors that influence organizational success, particularly in the insurance industry. The advent of data-driven approaches has led to the emergence of Employee-Performance Data Management (EPDM) practices, which play a pivotal role in shaping employee outcomes. This study, with its clear focus on the impact of EPDM on job satisfaction within the insurance sector, aims to provide an understanding of this relationship, employing a positivist perspective grounded in existing theories.

Purpose

The primary objective of this research is to investigate the influence of EPDM variables, such as data integration, technology integration, and ethical considerations, on job satisfaction among employees in the insurance industry.

Methodology

We adopted a causal-comparative research design. This design allowed us to discern the cause-and-effect relationships among the variables under study. We collected data through structured questionnaires, ensuring a diverse sample of 415 employees across various job roles within the insurance sector. Our analytical framework encompassed multiple regression analysis, f-tests, t-tests, and calculations of means and standard deviations, all of which were used to rigorously assess the data.

Findings

Our study's findings have significant implications for the insurance industry. We found that aspects of EPDM variables, including data integration, technology integration, and ethical consideration, have a profound impact on job satisfaction. These results underscore the critical role of effective data management in enhancing employee outcomes. They also highlight the need for insurance companies to invest in robust data management strategies, potentially leading to improved job satisfaction and enhanced organizational performance.

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Book part
Publication date: 22 November 2024

Manisha Paliwal, Sasikanta Tripathy, Nishita Chatradhi and Yash Ranga

The importance of entrepreneurship as a force for economic progress and poverty alleviation has grown in recent years. Innovation is at the core of entrepreneurship, whereas…

Abstract

The importance of entrepreneurship as a force for economic progress and poverty alleviation has grown in recent years. Innovation is at the core of entrepreneurship, whereas entrepreneurship is a tool for innovation. Forbye, social innovation has become a new way of thinking and strategy for solving social problems. Additionally, to study the ever-growing and dynamic space of entrepreneurship followed by an analysis of the actors in the ecosystem, including an emphasis on its outcome and social impact on poverty. Drawing on the insights from the framework of the Theory of Change, the authors present the case of PYXERA Global. Using a qualitative research strategy to create insights from the organisation's activities in over 100 countries, we exhibit the entrepreneurial ecosystem approach followed and implemented by them. Through meticulous interviews, the chapter produces in-depth insights from the strategists and entrepreneurs of the organisation that create a balanced and focused social impact. The study reveals the importance of entrepreneurial training, education, technical skills and gender balance in poverty alleviation. Through collaborations with the private, public and social sectors, the organisation ensures to the creation of an ecosystem that provides technical support and access to skills to develop an entrepreneurial mindset. The Theory of Change undertaken by PYXERA informs how tri-sector partnerships and deep organisational involvement can aid towards sustainable development and poverty alleviation. The findings contribute to the development of an attitude that poverty reduction and community development can be achieved through co-creation, which is possible through entrepreneurship and innovation.

Details

Creating Pathways for Prosperity
Type: Book
ISBN: 978-1-83549-122-5

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Book part
Publication date: 15 May 2023

Swati Bankar and Kasturi Shukla

Artificial Intelligence (AI) is one of the newest technology that is quickly advancing and can be utilised to improve human resource competence in the age of rapid digital…

Abstract

Artificial Intelligence (AI) is one of the newest technology that is quickly advancing and can be utilised to improve human resource competence in the age of rapid digital transformation. The present competitive scenario demands accurate data that need to be collected and analysed for organisational growth.

Purpose: The research examines the applications and usage of AI in performance management and further analyses the future of PM from the perspectives of AI.

Methodology: The study is conceptual and relies on secondary data from research papers, publications, HR blogs, survey reports and other sources. Employee performance and attitudes were monitored using digital technologies, big data analytics and AI. The quality of employee performance continues to increase with the integration of AI, enabling predictive analytics to increase employee performance.

Research Implication: In employee performance appraisal, a digital performance management system leads to openness and honesty with time, effort and sincerity. It is based on the performance management system’s practical usefulness.

Theoretical Implication: The study’s findings provide HR managers, academics, IT professionals and practitioners with an understanding of how AI may be used for performance management and its consequences on their operations. In addition, the connection between the HR devolution theory on performance management and AI is discussed.

Details

Contemporary Studies of Risks in Emerging Technology, Part B
Type: Book
ISBN: 978-1-80455-567-5

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Article
Publication date: 31 August 2021

Ciro Troise, Leo Paul Dana, Mario Tani and Kyung Young Lee

The aim of this paper is to investigate how social media use (SMU) affects the entrepreneurial orientation (EO) and entrepreneurial opportunities (EOP) of start-ups.

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Abstract

Purpose

The aim of this paper is to investigate how social media use (SMU) affects the entrepreneurial orientation (EO) and entrepreneurial opportunities (EOP) of start-ups.

Design/methodology/approach

The hypothesis testing and analysis were conducted using the partial least squares approach to structural equation modeling (PLS-SEM).

Findings

The research shows that SMU has a strong positive impact on EOP, while it has no impact on start-ups' EO. Interestingly, the impact of SMU on EOP is stronger than the impact of EO on EOP.

Originality/value

The findings add new knowledge to the emerging research stream that focuses on SMU in the context of entrepreneurship and provides useful insights for both scholars and practitioners. In particular, the evidence suggests implications for stakeholders with regard to their firms' entrepreneurial activities. This research offers several possible avenues for future research.

Details

Journal of Small Business and Enterprise Development, vol. 29 no. 1
Type: Research Article
ISSN: 1462-6004

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Book part
Publication date: 16 June 2022

Ines Testoni, Lorenza Palazzo, Teresa Tosatto, Livia Sani, Gabriella Rossi and Jenny Ferizoviku

Purpose: The purpose of this study is to assess the effect of social isolation of minors with a parent or grandparent suffering from amyotrophic lateral sclerosis (ALS) and to

Abstract

Purpose: The purpose of this study is to assess the effect of social isolation of minors with a parent or grandparent suffering from amyotrophic lateral sclerosis (ALS) and to determine whether the psychological support offered by an Italian no-profit association helped them to manage stress.

Methodology: This study followed a qualitative research design. The participants responded to in-depth interviews that were processed with inductive thematic analysis.

Findings: Five themes emerged: feedback on the psychological intervention; learning and changes after the intervention; discourses on illness and death in the family; experiences and difficulties during the lockdown and suggestions for other peers who might face the same situation.

Social Implications: Psychological support is necessary for these minors, and it helped them to manage both the stress of living with ALS and the limitations of social relationships during the pandemic. It showed the importance of authentic and honest communication about illness and death that allowed minors to manage anxiety and fear. Positive reinterpretation of these experiences by transforming them into opportunities was also revealed.

Originality: Studies on families with ALS patients are numerous, but studies on children of these patients are still rare, and no study has investigated the impact of the COVID-19 pandemic on these children. This research investigated a topic that has not been covered previously and it also provided the opportunity to know how these children, preadolescents and adolescents living in an already complex environment, have experienced lockdown and restrictions. The study also enriched the literature on this important issue.

Details

Facing Death: Familial Responses to Illness and Death
Type: Book
ISBN: 978-1-80382-264-8

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Article
Publication date: 31 July 2023

Prasetyo Adi Nugroho, Nove E. Variant Anna and Parveen Babbar

The aim of this study is to investigate the benefits and weaknesses of OpenVPN to access Osiris.

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Abstract

Purpose

The aim of this study is to investigate the benefits and weaknesses of OpenVPN to access Osiris.

Design/methodology/approach

This study uses a case study approach to describe a phenomenon. The data collected from observation of the real-world environment.

Findings

The benefits of OpenVPN are the following: librarian can access the Osiris and other resources remotely and safely; OpenVPN protects the connection when accessing the Osiris; and librarian can also manage Osiris systems easily to control access, monitoring the users efficiently. However, there are some drawbacks of OpenVPN, such as network infrastructure dependency, require stabile internet connection, configuration complexity, to arrange and configurate OpenVPN needs skills and knowledge on the related field, data protection and security breach.

Originality/value

The originality of this study is the use of OpenVPN to access Osiris that is managed by library. There are some variables to determine the benefits and drawbacks of the OpenVPN such as managing access, data security and efficiency. This study gives an original contribution to the use of OpenVPN in academic libraries.

Details

Library Hi Tech News, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0741-9058

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