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Article
Publication date: 11 May 2022

Derrald Stice, Han Stice and Roger White

This study aims to examine the effect of individual auditor quality (below the partner level) on overall audit quality.

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Abstract

Purpose

This study aims to examine the effect of individual auditor quality (below the partner level) on overall audit quality.

Design/methodology/approach

We aggregate audit employee-level individual performance evaluations to create a measure of auditor quality at the office level.

Findings

We find that high-quality audit offices are associated with a lower likelihood of client restatement, fewer client abnormal accruals and a higher likelihood of a client receiving a going concern opinion. We partition employees into low, medium and high level, based on job title, to investigate which employee levels drive these results. We find that the restatement results are driven by high quality high-level employees (Senior Managers/Directors), whereas the going concern results are driven by high quality low-level employees (Seniors). Furthermore, we find evidence that high-quality audit teams are associated with all aspects of audit quality and the magnitude of these team effects are much larger than those of the effects for any individual employee type.

Originality/value

Our findings are consistent with higher-level auditors preventing the most serious financial statement deficiencies, low-level employees contributing to audit firm independence and overall team quality creating synergy which has the strongest effect on all aspects of audit quality. These insights based on individual auditor evaluations are new to the literature. Overall, our empirical results suggest that individual auditor quality is associated with higher quality audits and that employees at all levels affect audit outcomes.

Details

Managerial Auditing Journal, vol. 37 no. 8
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 4 December 2009

Left Quarter Collective

Against the prevalent assumption that the United States is and has been a nation-state, this article proposes to reconceptualize it as an empire-state, a state encompassing…

Abstract

Against the prevalent assumption that the United States is and has been a nation-state, this article proposes to reconceptualize it as an empire-state, a state encompassing hierarchically differentiated spaces and peoples. In addition to being descriptively more apt, an empire-state approach provides a firmer basis for understanding the United States as a racial state, a state of white supremacy. Drawing on evidence from constitutional law, I examine the early development of the U.S. empire-state, the long 19th century. The article demonstrates how U.S. state formation has always entailed the racial construction of colonial spaces, specifically “territories” and American Indian lands. Through an extended consideration of Dred Scott v. Sandford, the 1857 Supreme Court case associated almost exclusively with African Americans and hardly ever with empire, I argue for a unified framework to analyze the different but linked racial subjections of colonized and noncolonized peoples. The article concludes with several implications of an empire-state approach to the United States.

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Political Power and Social Theory
Type: Book
ISBN: 978-1-84950-667-0

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Book part
Publication date: 26 March 2020

James Chapman

The enduring popular image of James Bond is (in the words of the theatrical trailer for Dr No) ‘the gentleman agent with the licence to kill’. Yet the screen Bond is hardly a hero…

Abstract

The enduring popular image of James Bond is (in the words of the theatrical trailer for Dr No) ‘the gentleman agent with the licence to kill’. Yet the screen Bond is hardly a hero in the manner of gentlemanly archetypes such as Cary Grant and David Niven (reputedly Ian Fleming’s preferred choice for the role). This chapter will explore how the image of Bond in the films has changed over time both in response to wider social and cultural archetypes of masculinity and due to the different performance styles of the various actors to play the role: Sean Connery, whose rough-hewn Scottishness can be seen as a means of representing the ‘otherness’ of Fleming’s character (‘Bond always knew there was something alien and un-English about himself’); George Lazenby, whose one-off appearance as an emotionally damaged Bond in On Her Majesty’s Secret Service anticipated later portrayals of the character; the parodic variant of Roger Moore; the brooding Byronic hero of Timothy Dalton; the ‘Milk Tray Man’ charm of Pierce Brosnan; and Daniel Craig, whose combination of bull-in-a-china-shop physicality and vulnerable masculinity (literally so in Casino Royale) has by common consent successfully transformed Bond from a cartoon superman into a twenty-first century action hero.

Details

From Blofeld to Moneypenny: Gender in James Bond
Type: Book
ISBN: 978-1-83867-163-1

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Crises and Popular Dissent
Type: Book
ISBN: 978-1-80043-362-5

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Crises and Popular Dissent, Second Edition
Type: Book
ISBN: 978-1-83549-549-0

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Book part
Publication date: 3 July 2018

Mike McCardle, J. Chris White and Roger Calantone

Firms with market foresight – knowledge of market changes ahead of competitors – can convert that knowledge into creative and timely new product offerings. Based on a…

Abstract

Purpose

Firms with market foresight – knowledge of market changes ahead of competitors – can convert that knowledge into creative and timely new product offerings. Based on a discovery-oriented process, working closely with managers throughout the research process, we develop and test a framework delineating market information determinants and new product outcomes of market foresight.

Methodology

Using data collected primarily from senior executives of industrial manufacturers, the hypotheses were tested using partial least squares.

Findings

The results indicate that external (active scanning, lead user collaboration, and market experiments) and internal sources (boundary spanner input and interdepartmental connectedness) of market information positively affect market foresight. Further, the effects of active scanning, market experiments, and interdepartmental connectedness on market foresight are positively moderated by the organization’s open-mindedness. These findings also provide evidence that firms with superior market foresight develop more creative products, introduce them to the market faster, and introduce them at a more opportune time.

Practical implications

Our findings demonstrate that managers’ knowledge of market changes ahead of competitors is enhanced through acquiring both external and internal sources of market information. Furthermore, market foresight is significantly enhanced by managers being open-minded to the information gained from these sources as it may challenge long-held assumptions.

Originality/value

This chapter introduces a new construct, market foresight capability, to the literature that will aid managers in developing greater insight into emerging shifts in the market. For researchers, this new line of inquiry expands our understanding as to the critical sources and new product outcomes of obtaining future-focused market information.

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Article
Publication date: 1 April 1994

Sea‐Nine Biocide ‐ Rohm and Haas Company announced that Sea‐Nine 211 biocide has been registered for use in marine paints by the US Environmental Protection Agency. Sea‐Nine 211…

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Abstract

Sea‐Nine Biocide ‐ Rohm and Haas Company announced that Sea‐Nine 211 biocide has been registered for use in marine paints by the US Environmental Protection Agency. Sea‐Nine 211 is the first new generation organic biocide to earn this registration.

Details

Pigment & Resin Technology, vol. 23 no. 4
Type: Research Article
ISSN: 0369-9420

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Article
Publication date: 1 January 1994

Belverd E. Needles

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in…

503

Abstract

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in the United States and, second, a bibliographical data base and index of twenty‐six years of articles on this region of the world. It accomplishes the first objective by presenting a tabular profile of research in international accounting as it pertains to countries in the Asian/Pacific Rim region as shown in articles published in the International Journal of Accounting (formerly, the International Journal of Accounting, Education and Research) and related publications which appeared from 1965 to 1990. The articles are classified according to country, research methodology, subject, and five‐year time periods. The paper accomplishes the second objective by providing an annotated bibliography of 125 articles on Asian/Pacific Rim countries and indices by country and methodology, and subject.

Details

Asian Review of Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 9 October 2020

Matthew Boland

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Article
Publication date: 13 July 2015

Chandana Sanyal, Doirean Wilson, Charlotte Sweeney, Jude Smith Rachele, Satwant Kaur and Christine Yates

– Highlights some of the things that can be done to ensure that organizations embed diversity and inclusion.

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Abstract

Purpose

Highlights some of the things that can be done to ensure that organizations embed diversity and inclusion.

Design/methodology/approach

Considers the need for effective engagement, the importance of performance indicators for diversity and inclusion and the key role of sharing stories. Discusses, too, how critical race theory could help to bring about improvements.

Findings

Advances the view that a transformational process that supports employees with the knowledge and sustainable skills needed to improve business performance via ethical means will form a significant part of future-proofing organizations.

Practical implications

Argues that, to achieve this organizations have to drive home the message that diversity and inclusion are everyone’s business.

Social implications

Advances the view that a unified approach to diversity and inclusion, which is embedded in the business ethics of the organization, can have a sustainable positive impact on the health and well-being of individuals, business and society.

Originality/value

Considers diversity and inclusion from diverse perspectives and draws conclusions that can help organizations to perform better in these areas.

Details

Human Resource Management International Digest, vol. 23 no. 5
Type: Research Article
ISSN: 0967-0734

Keywords

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