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Book part
Publication date: 23 April 2005

S. Hoti and Michael McAleer

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Modelling the Riskiness in Country Risk Ratings
Type: Book
ISBN: 978-0-44451-837-8

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Article
Publication date: 12 January 2024

Hsin-Yi Liu and Jhao-Ying Wu

The theoretical findings serve as a foundation for further research into understanding sulfide-based solid-state electrolytes, ultimately advancing the progress of all-solid-state…

50

Abstract

Purpose

The theoretical findings serve as a foundation for further research into understanding sulfide-based solid-state electrolytes, ultimately advancing the progress of all-solid-state batteries.

Design/methodology/approach

The electronic properties of Li7P3S11 are thoroughly explored through first-principles calculations.

Findings

This investigation encompasses the intricate atom-dominated valence and conduction bands, spatial charge density distribution and the breakdown of atom and orbital contributions to van Hove singularities. Additionally, the compound’s wide and discrete energy spectra reflect the substantial variations in bond lengths and its highly anisotropic geometric structure. The complex and nonuniform chemical environment indicates the presence of intricate hopping integrals.

Originality/value

This study provides valuable insights into the critical multiorbital hybridizations occurring in the Li-S and P-S chemical bonds. To validate the theoretical predictions, experimental techniques can be employed. By combining theoretical predictions with experimental data, a comprehensive understanding of the geometric and electronic characteristics of Li7P3S11 can be achieved.

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Multidiscipline Modeling in Materials and Structures, vol. 20 no. 1
Type: Research Article
ISSN: 1573-6105

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Article
Publication date: 31 January 2018

Tamer Elshandidy, Philip J. Shrives, Matt Bamber and Santhosh Abraham

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal…

1517

Abstract

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement.

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Journal of Accounting Literature, vol. 40 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 25 August 2017

Candice T. Hux

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of…

846

Abstract

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’ involvement, it is important to review the specialist literature as a whole. By integrating research across these four domains, I identify commonalities and differences related to: (1) factors associated with the use of specialists on audit engagements (including the nature, timing, and extent of use); (2) factors impacting auditors’ interactions with specialists (including specialists contracted by the auditor or management); and (3) outcomes associated with the use of specialists. This integrated analysis of the specialist literatures shows variation in the use of specialists, and various factors affecting both if and how they are involved and whether auditors use specialists internal or external to the audit firm. Additionally, research has sometimes (but not always) linked specialist involvement to higher audit quality. The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research.

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Journal of Accounting Literature, vol. 39 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 14 March 2018

Keryn Chalmers, David Hay and Hichem Khlif

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An…

4524

Abstract

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.

Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.

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Journal of Accounting Literature, vol. 42 no. 1
Type: Research Article
ISSN: 0737-4607

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Available. Open Access. Open Access
Article
Publication date: 21 December 2017

Xin Li, Verner Worm and Peihong Xie

The paper debunks Peter P. Lis assertion that Yin-Yang is superior to any other cognitive frames or logical systems for paradox research. The purpose of this paper is to alert…

3385

Abstract

Purpose

The paper debunks Peter P. Lis assertion that Yin-Yang is superior to any other cognitive frames or logical systems for paradox research. The purpose of this paper is to alert the Chinese indigenous management researchers to the danger of Chinese exceptionalism and over-confidence.

Design/methodology/approach

To show that Peter P. Lis assertion is doubtful, the authors identify the flaws in his analysis.

Findings

The authors find that there are three serious flaws in Peter P. Lis analysis. First, there are four defects in the typology of cognitive frames he built in order to compare Yin-Yang with the others. Second, his understanding of dialectics in general and Hegelian dialectics in particular is flawed. And finally, without resorting to Yin-Yang, many scholars can develop theories that are equivalent to those derived from Yin-Yang.

Research limitations/implications

Due to the page limit, this paper only focuses on arguing that Yin-Yang is not superior to other cognitive frames or logical systems without going one step further to explain in which situations Yin-Yang are valuable and might be more suitable than others for helping us understand some research issues.

Practical implications

This paper implies that we should not blindly believe that the Chinese way of thinking and acting is superior to other people’s. Chinese people should be open-minded in the globalized era, not only promoting their own culture but also appreciating and learning from other cultures.

Social implications

The reduction of cultural exceptionalism and ethnocentrism can make cross-cultural communication and interaction smoother.

Originality/value

This paper is a rigorous critique on the “Yin-Yang being superior” assertion of Peter P. Li.

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Cross Cultural & Strategic Management, vol. 25 no. 3
Type: Research Article
ISSN: 2059-5794

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Article
Publication date: 1 December 2000

G.G. Chowdhury and Sudatta Chowdhury

A number of digital libraries have been set up in the course of various research and development activities in different parts of the world during the last few years. How do these…

1563

Abstract

A number of digital libraries have been set up in the course of various research and development activities in different parts of the world during the last few years. How do these digital libraries fair in terms of information retrieval features? This paper looks into this question by reviewing the information retrieval features of 20 digital libraries chosen from around the globe. The first part of the paper briefly describes the features of the chosen digital libraries in terms of their nature and content. The second part looks into the information retrieval features of each digital library. Unique features of some digital libraries have been indicated. Major areas of research that would improve the information retrieval features of the future digital libraries have been indicated.

Details

Program, vol. 34 no. 4
Type: Research Article
ISSN: 0033-0337

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Abstract

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Contingent Valuation: A Critical Assessment
Type: Book
ISBN: 978-1-84950-860-5

Available. Open Access. Open Access
Article
Publication date: 10 November 2017

Xin Li

The purpose of this paper is to comment on Peter Ping Lis understanding of Zhong-Yong balancing, presented in his article titled “Global implications of the indigenous…

2198

Abstract

Purpose

The purpose of this paper is to comment on Peter Ping Lis understanding of Zhong-Yong balancing, presented in his article titled “Global implications of the indigenous epistemological system from the East: How to apply Yin-Yang balancing to paradox management.” Seeing his understanding of Zhong-Yong balancing being incorrect and incomplete, the author proposes an alternative perspective on Zhong-Yong as dynamic balancing between Yin-Yang opposites.

Design/methodology/approach

The author first explain why Peter P. Lis “asymmetry” and “superiority” arguments are flawed by referring to the original text of the classical book of Zhong-Yong (中庸) and a comparison between Zhong-Yong and Aristotle’s doctrine of the mean. The author then propose an alternative approach to Zhong-Yong balancing that is embedded in the original text Zhong-Yong but somehow has been neglected by many Chinese scholars. The author concludes the commentary by unifying the two alternative approaches to Zhong-Yong balancing under the inclusion-selection-promotion-transition (ISPT) framework of Zhong-Yong balancing.

Findings

There are three main findings. First, as the original text of Zhong-Yong does not prescribe asymmetry, Peter P. Lis notion of “Yin-Yang balancing” is ironically unbalanced or anti-Zhong-Yong due to his emphasis on asymmetry to the exclusion of symmetry. Second, due to the equivalency between Zhong-Yong and Aristotle’s doctrine of the mean, Peter P. Lis assertion that “Yin-Yang balancing” is superior as a solution to paradox management is flawed. Third, his “Yin-Yang balancing” solution is only (the less sophisticated) one of two alternative approaches to Zhong-Yong balancing, i.e., ratio-based combination of Yin-Yang opposites. What Peter P. Li and many other Chinese have neglected is another approach to Zhong-Yong that is embedded in the original text of Zhong-Yong, which I call “analysis plus synthesis.”

Research limitations/implications

As it is a commentary there are no specific limitations except for what can be covered in the space available.

Practical implications

The “analysis plus synthesis” approach to Zhong-Yong can be adopted by practitioners who are demanded to balance between opposite forces in daily life and work.

Social implications

The rejection of the “Yin-Yang balancing being superior” assertion facilitates reduction of friction and non-cooperation between intellectual traditions.

Originality/value

This commentary contributes to the “West meets East” discourse by debunking Peter P. Lis assertion that Yin-Yang balancing is superior as a solution to paradox management and his prescription that balancing between Yin-Yang opposites must be asymmetric. It also contributes to the Chinese indigenous management research by identifying a largely neglected approach to Zhong-Yong balancing (i.e. “analysis plus synthesis”) that is alternative to the commonly understood ratio-based combination approach (e.g. “Yin-Yang balancing”). In addition, it contributes to the management literature by proposing the ISPT framework of Zhong-Yong balancing.

Details

Cross Cultural & Strategic Management, vol. 25 no. 2
Type: Research Article
ISSN: 2059-5794

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Article
Publication date: 13 September 2017

Marsha B. Keune, Timothy M. Keune and Linda A. Quick

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework…

192

Abstract

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes.

Details

Journal of Accounting Literature, vol. 39 no. 1
Type: Research Article
ISSN: 0737-4607

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