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Article
Publication date: 17 August 2021

Hyeesoo (Sally) Chung, Sudha Krishnan, John Lauck and Jinyoung Wynn

This paper aims to investigate whether the stock market reacts to presentation options available to auditors under AS 2 (providing separate financial statement audit and internal…

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Abstract

Purpose

This paper aims to investigate whether the stock market reacts to presentation options available to auditors under AS 2 (providing separate financial statement audit and internal control over financial reporting [ICOFR] audit reports, or presenting a combined report with both audit opinions).

Design/methodology/approach

Drawing on psychology theory, the authors hypothesize that presenting material weaknesses in ICOFR with an unqualified financial statement audit in a combined report effectively dilutes the weight placed on the material weaknesses perceived by investors. The authors further hypothesize the presentation format effect to vary by type of material weaknesses since some material weaknesses are considered more serious than others. The authors examine ICOFR and audit reporting and cumulative abnormal return data from 2007 to 2017 using two-stage least squares regression analysis.

Findings

The results show that a combined report of ineffective ICOFR and unqualified financial statement audit reduces the negative impact of material weakness disclosures on stock price reactions, but only when the weaknesses involve more serious entity-wide controls, as opposed to controls over specific accounts.

Practical implications

The findings help inform preparers, auditors, regulators and investors about the potentially unintended consequences of reporting format choice.

Originality/value

The findings contribute to the literature on internal control disclosures by demonstrating that market reactions to these disclosures depend not only on the types of material weaknesses disclosed but also on their presentation format.

Details

Managerial Auditing Journal, vol. 36 no. 7
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 11 July 2013

Ping Lin, Sudha Krishnan and Debra Grace

This chapter reports how accounting professionals and students perceive the proficiency of their communication skills. We find that professionals perceive themselves as having…

Abstract

This chapter reports how accounting professionals and students perceive the proficiency of their communication skills. We find that professionals perceive themselves as having higher interpersonal skills, writing skills, and speaking skills than do students. Despite decades of accounting curricula’s focus on communication skills, there remains a perception gap between students and professionals on the importance of these skills. Professionals not only perceive that they have stronger communication skills, but they also consider these skills as more important for career success than do students. Furthermore, we find that, even after controlling for the difference in perceived communication skill levels, this perception gap continues to exist between accounting professionals and students.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78190-840-2

Keywords

Available. Content available
Book part
Publication date: 11 July 2013

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78190-840-2

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Article
Publication date: 2 October 2019

Wai Kwan Lau, Loan N.T. Pham and Lam Dang Nguyen

The purpose of this paper is to lay the necessary conceptual and empirical groundwork that advances knowledge about paternalistic leadership (PL). PL is reinterpreted as a…

937

Abstract

Purpose

The purpose of this paper is to lay the necessary conceptual and empirical groundwork that advances knowledge about paternalistic leadership (PL). PL is reinterpreted as a leadership style consisting of authoritative, moral and benevolent leadership. The mediating role of trust is examined, and a formal, unified construct model of PL is suggested through evidence of construct validity.

Design/methodology/approach

An on-site survey was used to collect data from 312 full-time employees in nine organizations in China. Factor analysis, reliability and validity test, and an analysis of bivariate correlations were conducted.

Findings

The new construct of PL achieved a positive alignment and coherence among the three dimensions. Subordinates’ trust was found to be critical for paternalistic leaders to be perceived as effective leaders.

Research limitations/implications

Leadership and its effectiveness were examined only at the dyadic level. The levels of the supervisors and their effectiveness differ because some were from middle management, whereas others were from first line managers.

Practical implications

Trust is an important explanatory mechanism for the relationship between PL and employee performance, especially in China. It is a key factor that creates loyalty and builds a good relationship between leaders and subordinates.

Social implications

Trust signals a strong sense of sharing within the relationship. It induces positive emotional feelings in their leader by the subordinates and, therefore, taps into positive evaluations about the effectiveness of their leader.

Originality/value

This study developed the theoretical underpinnings and provided measurement instruments for PL. It offered a formal, unified construct model of PL.

Details

Leadership & Organization Development Journal, vol. 40 no. 7
Type: Research Article
ISSN: 0143-7739

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Article
Publication date: 7 August 2020

Thangamani M., Ganthimathi M., Sridhar S.R., Akila M., Keerthana R. and Ramesh P.S.

The purpose of this paper is to identify coronavirus contact using internet of things. The disease is said to be highly contagious with the contact of infected persons. Feared to…

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Abstract

Purpose

The purpose of this paper is to identify coronavirus contact using internet of things. The disease is said to be highly contagious with the contact of infected persons. Feared to be air-borne, droplets of body fluids can transmit the disease in a matter of hours. The predominant symptoms of the COVID-19 are high fever, cough, breathing problem, etc. Recent studies have demonstrated the evolution of the disease to hide its symptoms. As it is highly transmissible, this disease might spread at an exponential rate costing the lives of thousands of people. The chain of transmission has to be detected with utmost priority through early detection and isolation of infected people. Automated internet of things (IoT) devices can be used in design and implementation of a prediction scheme for reporting the health-care risks of the patients with various parameters such as temperature, humidity and blood pressure.

Design/methodology/approach

IoT is a configuration of multiple autonomous and embedded wireless devices for serving a purpose. Every object possesses an individual identity and will serve to register critical events as entries for future learning and decisions. IoT plays an inevitable role in medical industries, detection of vital signs of diseases and monitoring. Among other life-threatening diseases, a new pandemic is on rise among world nations. COVID-19, a novel severe acute respiratory syndrome virus originated from animals in December 2019 and is becoming a serious menace to Governments, despite serious measures of lockdowns.

Findings

In this paper, the authors defined an architecture of an IoT system to predict the Covid-19 disease by getting the data from the human through sensors and send the data to the doctor using mobile, computer, etc. The main goal is early health surveillance by predicting COVID-19. Accordingly, the authors are able to identify both symptomatic and asymptomatic patients, which will help in the early prediction of disease.

Originality/value

Using the proposed method, the authors can save the time of both patient and doctor by ensuring timely medical treatment and contribute toward breaking the transmission chain. In so doing, the method also contributes toward avoiding unnecessary expenses and saving human lives.

Details

International Journal of Pervasive Computing and Communications, vol. 16 no. 5
Type: Research Article
ISSN: 1742-7371

Keywords

Available. Open Access. Open Access
Article
Publication date: 6 July 2023

Sudha Hegde

By studying Annie Besant’s leadership style as a transformational leader, women can learn how to effectively lead and empower themselves and others in their pursuits.

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Abstract

Purpose

By studying Annie Besant’s leadership style as a transformational leader, women can learn how to effectively lead and empower themselves and others in their pursuits.

Design/methodology/approach

This qualitative study explores the potential of Annie Besant’s personality traits and leadership style to derive a model for sustainable women’s empowerment.

Findings

This study provides valuable insights into a potential framework for sustainable women empowerment based on Annie Besant’s personality traits and proposes a sustainable women empowerment model.

Research limitations/implications

This is a theoretical model represented in a graphical mode, the societal impact of the model is yet to be ascertained.

Originality/value

This article is an original concept inspired by the life of Annie Besant, an Irish woman of many virtues.

Details

Journal of Humanities and Applied Social Sciences, vol. 5 no. 5
Type: Research Article
ISSN: 2632-279X

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Article
Publication date: 4 November 2024

Parul Munjal and Deergha Sharma

Reporting on triple bottom line (TBL) practices has emerged as an essential aspect in banking sector due to evolving social and environmental concerns. Engaging in social and…

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Abstract

Purpose

Reporting on triple bottom line (TBL) practices has emerged as an essential aspect in banking sector due to evolving social and environmental concerns. Engaging in social and environmental activities is a strategic means to uphold dynamic alliances with stakeholders and eventually attain sustainable development. Furthermore, perception towards social and environmental practices is strategic to satisfy stakeholders’ interests. This paper aims to examine managers’ perception about reporting on social-environmental performance and its impact on financial performance (FP) in Indian banking sector. Research further assesses moderating effect of gender and experience in influencing the relationship between the constructs and also determines importance and performance of the constructs.

Design/methodology/approach

A well-structured questionnaire was distributed to 400 bank managers across India’s public, private, regional-rural, foreign and cooperative banks. The collected data were analysed through Smart PLS structural equation modelling. The moderating effect of demographics of bank managers in influencing the relationship was assessed using PLS-multi-group analysis (MGA). Besides, importance performance map analysis (IPMA) was used to understand the importance and performance of the constructs.

Findings

Findings indicate that bank managers believe that social and environmental activities strengthen relations between banks and stakeholders, resulting in better FP, thereby endorsing the stakeholder theory. Results of MGA suggest that gender and experience of bank managers are not effectual moderators in determining relationship between the constructs. Using IPMA, findings advocate that managers perceive environmental performance as a relatively high performance and a more important construct in influencing FP than social performance.

Social implications

Research would pave the way for banks to effectively communicate their commitment to sustainable development goals, engage stakeholders and demonstrate their commitment to creating positive social and environmental impacts. Furthermore, managerial perceptions can have a marked effect on customers’ understanding of social and environmental practices. This may influence customer satisfaction, conviction, commitment and constancy. Besides, a better understanding of the performance on social and environmental aspects over and above the FP of banks would facilitate the investors to make more informed and effectual decisions.

Originality/value

Considering the paucity of studies on the managerial perception of social and environmental activities and determining how the perception affects financial success, this study makes significant contribution to the literature. It would facilitate banks to design appropriate strategies and legislations to incorporate reporting on TBL practices for improved performance analysis. This would eventually ensure profitability along with sustainability in the Indian banking sector.

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Case study
Publication date: 3 May 2022

Amy Fisher Moore and Tracey Toefy

The case can be used at undergraduate and postgraduate level, in management development programmes or in Executive Education programmes.

Abstract

Study level/applicability

The case can be used at undergraduate and postgraduate level, in management development programmes or in Executive Education programmes.

Subject area

Social entrepreneurship, social inclusion, business model innovation, sustainability, strategy design and strategy execution.

Case overview

The case explores the development of MITTI Café, an organisation that trains and employs individuals with intellectual, physical and/or psychiatric disabilities to work in inclusive kitchens and cafes in India. The protagonist is the founder of the café, Alina Alam, who has won several international awards for her work. The case highlights Alam’s approach and how she is trying to challenge societal and business perspectives relating to disability. From 2017 to 2021, Alam has scaled and operationalised the business, building her core team, leveraging several partnerships with stakeholders and putting into place offerings, processes and procedures that created a sustainable business model and blueprint.MITTI Café aligns itself with several of the Sustainable Development Goals (SDGs), with sustainability and social impact at the core of its strategy. As Alam considers the future in July 2021, what else needs to be taken into consideration to scale either within India or abroad?

Expected learning outcomes

Following reading and exploring the case, students should be able to identify how social exclusion and inclusion manifests in a business context, and how social entrepreneurship ventures such as MITTI Café can address this challenge; identify capabilities in the context of people with disabilities; recognise how stakeholder relationships can be leveraged as a force for good and for growth, and address SDGs through social enterprise; identify and categorise resources and capabilities within organisations; evaluate opportunities for growth and scale.

Social implications

The case explores how the protagonist is challenging the concept of “ability” and through her work with the differently abled providing scalable opportunities for social inclusion and dignity.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 11: Strategy.

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Article
Publication date: 17 October 2016

Ridhi Arora and Santosh Rangnekar

The purpose of this paper is to investigate the role of personality factors in influencing mentoring relationships in the South-Asian context.

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Abstract

Purpose

The purpose of this paper is to investigate the role of personality factors in influencing mentoring relationships in the South-Asian context.

Design/methodology/approach

The sample included 363 subjects from public and private sector organizations in North India.

Findings

Results revealed that in the Indian context, conscientiousness acts as significant predictor of perceived psychosocial mentoring, agreeableness acts as significant predictor of perceived career mentoring support, and emotional stability acts as significant predictor of both categories of mentoring relationships. Further, managers employed in public sector organizations were found to be high on all the Big Five personality factors and mentoring functions in contrast to managers from private sector organizations.

Research limitations/implications

Overall, the results suggest that mentoring relationships should operate in organizations with a firm understanding of employees’ personality traits. Implications and future research directions were also discussed. Further, suggestions have also been given for incorporating various interventions in order to handle employees with different personality attributes such as counseling for helping emotionally unstable employees manage their emotions and stress.

Originality/value

To the knowledge, this is the first study that seeks to examine impact of personality factors on mentoring relationships in the South-Asian context.

Details

South Asian Journal of Global Business Research, vol. 5 no. 3
Type: Research Article
ISSN: 2045-4457

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Article
Publication date: 14 January 2025

Qaisar Iqbal, Katarzyna Piwowar-Sulej and Naïma Cherchem

This study aims to examine the direct and indirect effects of team-level sustainable leadership on employees’ organizational citizenship behavior (OCB) towards sustainability…

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Abstract

Purpose

This study aims to examine the direct and indirect effects of team-level sustainable leadership on employees’ organizational citizenship behavior (OCB) towards sustainability through team-level procedural justice and employees’ organizational commitment.

Design/methodology/approach

The study adopted a time-lagged approach, and data from 267 employees and 53 supervisors from 21 large manufacturing firms in Pakistan were collected. Furthermore, a multilevel modeling analysis was conducted to test the proposed hypotheses.

Findings

Sustainable leadership significantly and positively influences employees’ OCB towards sustainability. Empirical evidence confirmed that a procedural justice climate (PJC) and employees’ organizational commitment significantly mediate the relationship between sustainable leadership practices and employees’ OCB towards sustainability.

Originality/value

To the best of the authors’ knowledge, this study is the first to explore the multilevel role of sustainable leadership concerning OCB towards sustainability, PJC and organizational commitment.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

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