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Article
Publication date: 10 July 2017

Therese Grohnert, Roger H.G. Meuwissen and Wim H. Gijselaers

This study aims to investigate how organisations can discourage covering up and instead encourage learning from errors through a supportive learning from error climate. In…

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Abstract

Purpose

This study aims to investigate how organisations can discourage covering up and instead encourage learning from errors through a supportive learning from error climate. In explaining professionals’ learning from error behaviour, this study distinguishes between espoused (verbally expressed) and enacted (behaviourally expressed) values with respect to learning from errors.

Design/methodology/approach

As part of mandatory training sessions, 150 early-career auditors completed an online questionnaire measuring error orientation and help-seeking behavior after making an error as attitude- and behavior-based measures, next to measuring perceived organizational learning from error climate. Multiple mediation analysis is used to explore direct and indirect effects.

Findings

Covering up errors was negatively and learning from errors positively related to an organisation’s learning from error climate. For covering up, this relationship is an indirect one – espoused and enacted values need to match. For learning from errors, this relationship is direct: espoused values positively relate to learning behaviour after errors.

Practical implications

By designing a supportive learning from error climate in which members at all hierarchical levels role-model learning from errors behaviour, organisations can actively discourage covering up and encourage learning from errors.

Originality/value

This study applies the theory of espoused versus enacted values to learning from error using a triangulation of measures in an understudied research setting: auditing.

Details

Journal of Workplace Learning, vol. 29 no. 5
Type: Research Article
ISSN: 1366-5626

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 March 2022

Laura Smeets, Wim Gijselaers, Roger Meuwissen and Therese Grohnert

Learning from errors is a complex process that requires careful support. Building on affective events theory, the purpose of this paper is to explore how a supportive learning…

1461

Abstract

Purpose

Learning from errors is a complex process that requires careful support. Building on affective events theory, the purpose of this paper is to explore how a supportive learning from error climate can contribute to social learning from errors through affective and cognitive error responses by individual professionals.

Design/methodology/approach

A total of 139 early-career auditors completed an online questionnaire consisting of validated survey scales, allowing for serial mediation analysis to compare direct and indirect effects.

Findings

Learning from error climate was directly and positively related to engagement in social learning activities after committing an error. Furthermore, the authors found a double mediation by error strain (an affective error response) and reflecting on errors (a cognitive error response) on this relationship.

Practical implications

Organizations can actively encourage professionals to learn from their errors by creating a supportive learning from error climate and holding professionals accountable for their errors.

Originality/value

The present study enriches the authors’ understanding of the mechanisms through which learning from error climate influences engagement in social learning activities. It extends prior research on learning from errors by investigating the sequential effects of engagement in error-related learning activities performed individually and in social interaction.

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Article
Publication date: 12 October 2010

Harold Hassink, Roger Meuwissen and Laury Bollen

The primary research question of this study is to what extent auditors comply with auditing standards once they encounter fraud and whether compliance is associated with…

11590

Abstract

Purpose

The primary research question of this study is to what extent auditors comply with auditing standards once they encounter fraud and whether compliance is associated with particular fraud characteristics (i.e. material versus immaterial fraud, management versus employee fraud, statutory versus voluntary audit and external versus internal fraud) as well as with auditor (experience) and audit firm characteristics (Big Four versus non‐Big Four). The study also aims to provide evidence on the role of auditors in redressing fraud. Redress refers to the auditee taking measures to nullify the consequences of the fraud, insofar as possible, and to prevent any recurrence of such fraud.

Design/methodology/approach

To gather data on the role of auditors in fraud cases, a survey was conducted among all audit partners of the top 30 Dutch audit firms. In total, 1,218 audit partners were selected and received a postal questionnaire. In total, 326 questionnaires were returned (27 per cent), of which 296 (24 per cent) were usable.

Findings

The results reveal that auditors fail to comply with some important elements of fraud standards. There are substantial differences among audit firms regarding compliance with the relevant auditing standards. Furthermore, auditors appear to encounter corporate fraud only incidentally. About half of the auditors believe they have a “significant” impact on redressing fraud.

Research limitations/implications

One of the main research findings is that it is difficult for individual auditors to build up expertise in fraud detection. There appears to be a need for specific training programs for auditors to help them to detect fraud, emphasizing the need for mandatory consultation with the technical department of the audit firm once “red flags” indicating fraud are found. Indeed, this need for change has been addressed by the Dutch professional accountancy body NIVRA as a direct result of the findings of this study.

Originality/value

This study extends existing research by investigating the compliance of auditors with fraud standards and it sheds light on the actual redress experiences of auditors. It focuses on the actions taken by auditors – or the lack thereof – in situations where auditors encounter fraud signals. The study indicates that in the absence of good oversight, auditors have mixed incentives when they are confronted with signals for fraud, resulting in actions that are not always in line with existing regulatory requirements.

Details

Managerial Auditing Journal, vol. 25 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 31 January 2011

Eric Emerson and Susannah Baines

4479

Abstract

Details

Tizard Learning Disability Review, vol. 16 no. 1
Type: Research Article
ISSN: 1359-5474

Available. Content available
Article
Publication date: 10 July 2017

Christian Harteis and Martin Gartmeier

461

Abstract

Details

Journal of Workplace Learning, vol. 29 no. 5
Type: Research Article
ISSN: 1366-5626

Available. Open Access. Open Access
Article
Publication date: 8 April 2024

Vikas Mishra, Ariun Ishdorj, Elizabeth Tabares Villarreal and Roger Norton

Collaboration in agricultural value chains (AVCs) has the potential to increase smallholders’ participation in international value chains and increase their benefits from…

1463

Abstract

Purpose

Collaboration in agricultural value chains (AVCs) has the potential to increase smallholders’ participation in international value chains and increase their benefits from participation. This scoping review explores existing collaboration models among stakeholders of AVCs in developing countries, examines enablers and constraints of collaboration and identifies policy gaps.

Design/methodology/approach

We systematically searched three databases, CAB Abstracts, Econlit (EBSCO) and Agricola, for studies published between 2005 and 2023 and included 59 relevant studies on AVC collaboration.

Findings

The primary motivations for collaboration are to enhance market access and improve product quality. Key outcomes of collaboration include improvements in farmers’ welfare, market participation and increased production; only a few studies consider improved risk management as an important outcome. Robust support from government and non-governmental entities is a primary enabler of collaboration. Conversely, conflicts of interest among stakeholders and resource limitations constrain collaboration possibilities. Collaboration involving high-value crops prioritizes income increases, whereas collaboration involving staple crops focuses on improving household food security.

Research limitations/implications

This study may have publication bias as unsuccessful instances of collaboration are less likely to be published.

Originality/value

This study is unique in highlighting collaboration models’ characteristics and identifying AVC policy and programmatic areas where private firms, farmers’ groups, local governments and donor agencies can contribute.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

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Article
Publication date: 11 May 2012

Sigrid Quack

This paper aims to explore internationalisation strategies of service firms in sectors where markets become increasingly globalised while resource environments still remain…

5226

Abstract

Purpose

This paper aims to explore internationalisation strategies of service firms in sectors where markets become increasingly globalised while resource environments still remain distinctively shaped by national institutions.

Design/methodology/approach

A theoretical framework is proposed that suggests that the more firms expand their business activities across borders by building up offices abroad or merging with firms from other countries, the more likely they are to embrace recombinant strategies to blend elements of different societal legacies. Subsequently, a comparative case study of internationalisation strategies, governance modes and organisational forms of European and US law firms is presented to illustrate the value of the framework, followed by the analysis of a novel data set on multi‐jurisdictional qualifications of partners in these international law firms.

Findings

By virtue of their integrative organisational model and mobilisation of versatile legal competences, large pan‐European law firms are challenging the dominance of US law firms in international legal markets, while the latter in response are revising their own previous export‐oriented internationalisation strategy.

Research limitations/implications

The present study provides a starting point for further research on internationalisation in service industries.

Originality/value

The framework is useful to expand effect societal analysis to dynamic international environments.

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