Abstract
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Abstract
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Explores worker choices to become self‐employed contractors. Adopts a qualitative method and uses data from in‐depth interviews with workers from two contrasting occupational…
Abstract
Explores worker choices to become self‐employed contractors. Adopts a qualitative method and uses data from in‐depth interviews with workers from two contrasting occupational groups. Reveals five sets of factors which appear to be central to worker decision making. Contrasts the perspectives of the workers and draws conclusions relating to the impact of skill and labor market power on the choice of employed/self‐employed status, and subsequent career prospects. Suggests that recent views of “boundaryless careers” are more relevant to highly‐skilled groups of workers, and discusses the tensions between structural forces that constrain individuals’ career autonomy and the desire of many workers to be proactive agents in the construction of their own careers. The findings suggest that a balanced examination of “new careers” should account for the complexity of a new world of work that advantages only some. Argues for greater understanding of the choice between different modes of employment rather than just occupational choice. Finally, suggests that researchers and career practitioners need to be able to weigh the advantages and disadvantages of different modes of employment from a sound knowledge base.
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In Information: The Key to Effective Management published by MCB University Press (1989, ISBN 0 86176 443 9), Bob Norton and Malcolm Peel argue that the role of information within…
Abstract
In Information: The Key to Effective Management published by MCB University Press (1989, ISBN 0 86176 443 9), Bob Norton and Malcolm Peel argue that the role of information within management is in the throes of dramatic transformation. It is vital that managers act on the implications of this change if they are to maintain their market position. While information technology continues to expand at an experiential rate, it is an extension of what has gone before and should be understood in this light. Managers need to learn to take advantage of the resources available to them in order to remain well placed — yet they suggest that the librarian is still well positioned within the overall situation.
Xiaoli (Charlie) Yuan, Dennis M. López and Dana A. Forgione
The purpose of this paper is to analyze the market for audit services for publicly traded companies operating in the US for-profit (FP) healthcare sector. Complex national and…
Abstract
The purpose of this paper is to analyze the market for audit services for publicly traded companies operating in the US for-profit (FP) healthcare sector. Complex national and local healthcare laws and regulations suggest the importance of assessing fee effects of joint nationallevel and city-specific expertise among auditors. Using cross-sectional OLS regression analysis, we find that joint expertise significantly affects audit pricing in the healthcare sector. We find a fee premium of 33.6 percent on engagements where auditors are both national and city-specific specialists. We also find that Big-4 auditor reputation is significantly priced over and above the effects of joint auditor expertise, and a significant positive association exists between audit and non-audit service fees-indicating the presence of knowledge spillover effects among healthcare company auditors.
Cathy Parker, Nikos Ntounis, Steve Millington, Simon Quin and Fernando Rey Castillo-Villar
The purpose of this paper is to document the results and the impact of the ESRC-funded High Street UK 2020 (HSUK2020), a project designed to take the existing academic knowledge…
Abstract
Purpose
The purpose of this paper is to document the results and the impact of the ESRC-funded High Street UK 2020 (HSUK2020), a project designed to take the existing academic knowledge relating to retail and high street change directly to UK High Streets, to improve local decision-making and, ultimately, their vitality and viability.
Design/methodology/approach
Through a systematic literature review, and by following the tenets of engaged scholarship, the authors identified 201 factors that influence the vitality and viability of town centres. Through the consensus-building Delphi technique, a panel of 20 retail experts identified the top 25 priorities for action.
Findings
Taking a place management approach led to the development of a more strategic framework for regeneration, which consisted of repositioning, reinventing, rebranding and restructuring strategies (4R’s of regeneration). Collaboration with the project towns resulted in identification of the strategy area that would add the most value, and the impact of the 4R’s and the top 25 priorities is demonstrated via numerous town examples.
Originality/value
Knowledge exchange projects, such as High Street UK2020, have an important contribution to make, not by developing even more theory that is unlikely to get utilised, instead their contribution is to bring existing theory into practical use.
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Mahbub Zaman and Jaravee Chayasombat
There is limited evidence on how differences in economic environments affect the demand for and supply of auditing. Research on audit pricing has mainly focused on large client…
Abstract
Purpose
There is limited evidence on how differences in economic environments affect the demand for and supply of auditing. Research on audit pricing has mainly focused on large client markets in developed economies; in contrast, the purpose of this paper is to focus on the small client segment in the emerging economy of Thailand which offers a choice between auditors of two different qualities.
Design/methodology/approach
This paper is based on a random stratified sample of small clients in Thailand qualifying for audit exemption. The final sample consists of 1,950 firm-year observations for 2002-2006.
Findings
The authors find evidence of product differentiation in the small client market, suggesting that small firms view certified public accountants as superior and pay a premium for their services. The authors also find that audit fees have a positive significant association with leverage, metropolitan location and client size. Audit risk and audit opinion are not, however, significantly associated with audit fees. Furthermore, the authors find no evidence that clients whose financial year ends in the auditors’ busy period pay significantly higher audit fees, and auditors engage in low-balling on initial engagements to attract audit clients.
Research limitations/implications
The research shows the importance of exploring actual decisions regarding audit practice and audit pricing in different institutional and organizational settings.
Originality/value
The paper extends the literature from developed economies and large/listed market setting to the emerging economy and small client market setting. As far as the authors are aware, this is the first paper to examine audit pricing in the small client market in an emerging economy.
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The study investigates the structure of audit fees in an emerging economy, Jordan.
Abstract
Purpose
The study investigates the structure of audit fees in an emerging economy, Jordan.
Design/methodology/approach
The following regression model will be tested: ADFEES = f (SIZE, AUST, COMP, INDS, PROF, RISK, YEND, TLAG). The model is tested by running a cross‐sectional linear ordinary least squares (OLS) regression of the audit fees on corporate size, the status of the audit firm, the degree of corporate complexity, profitability, risk, corporate accounting year end and the lag between the audit report and the end of the accounting year.
Findings
The results of the analysis revealed that corporate size, status of the audit firm, industry type, degree of corporate complexity and risk are the main determinants of audit fees. However, variables such as corporate profitability, corporate accounting year‐end (YEND) and time lag between YEND and the audit report date appeared to be insignificant determinants of audit fees.
Research limitations/implications
In order to generalize the outcome of the study, the same study needs to be conducted over a long period of time (five years). Other variables such as the market share of the audit firm and the economic conditions of the country need to be included in the regression model in future research.
Originality/value
The outcome of the study can be used by audit firms to determine audit fees. Companies' management can also use the results of the study to predict the amount of audit fees that they will pay.