Dennis James Foster, Terrence Hays and Frances Alter
This paper aims to assist researchers considering the benefits and constraints of re‐using previously collected data (sourced from media in the public domain) as the sample for a…
Abstract
Purpose
This paper aims to assist researchers considering the benefits and constraints of re‐using previously collected data (sourced from media in the public domain) as the sample for a grounded theory qualitative research inquiry.
Design/methodology/approach
The paper identifies what were perceived by the researchers as methodological challenges, encountered in the context of a study using grounded theory methodology. The seven areas included: the re‐use of qualitative data, forming the research question, developing the research approach, refining the methodology, ensuring data quality, maintaining methodological integrity, and developing ethical boundaries. It outlines the process of working through these challenges and explains the solutions adopted throughout the course of the research project.
Findings
The findings from this study indicate that while re‐using data can be perceived as a constraint in qualitative research, what is not adequately taken into consideration is the actual quality of the archival material that forms the body of collected data. The researchers also illustrate the benefits of using rich archival material in the context of a single research project and caution that the re‐use of previously collected data is not a soft option, nor does it offer a fast track to completion.
Research limitations/implications
Solutions to challenges described in the article may not be immediately applicable to other research contexts or archives of data.
Practical implications
Researchers can adopt approaches similar to those outlined in the paper to assess the applicability of archives of previously‐collected qualitative data as the sample for complementary or supplementary research.
Originality/value
The paper presents solutions to seven commonly perceived challenges to the re‐use of previously collected data as the sample for qualitative research.
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Zhuoan Feng, Lina Zixuan Li, Hau Yan Wong and Jilnaught Wong
This paper aims to examine how auditors respond through audit fees and audit quality following disciplinary actions imposed by audit regulators in an emerging market setting.
Abstract
Purpose
This paper aims to examine how auditors respond through audit fees and audit quality following disciplinary actions imposed by audit regulators in an emerging market setting.
Design/methodology/approach
This paper uses the disciplinary actions in 2017 against two major audit firms in China as an exogenous shock to examine the effect of tougher enforcement actions on auditor behavior as reflected in their emended audit fees and audit quality. This paper sampled from publicly listed firms in China with requisite data for the period 2015 through 2018. Using a difference-in-differences model, this paper examines whether the enforcement action (i.e. the suspension of audit firms) significantly impacted the audit fees and audit quality for clients of the disciplined audit firms (hereafter, suspended audit firms) in the two-year period postsuspension relative to audit firms that were not disciplined (hereafter, nonsuspended audit firms).
Findings
This paper finds evidence of increased audit fees and improved audit quality by the suspended audit firms relative to the nonsuspended audit firms in the two-year period postsuspension. These findings suggest that in contrast to symbolic disciplinary actions such as public censures documented in prior literature (Boone et al.,2015), tougher punitive disciplinary actions are followed by an increase in audit fees and an improvement in audit quality by the suspended audit firms. This paper also finds that the deterrent effect from the audit firm suspension is exclusive to the penalized audit firms and had no positive spillover effects on their peers.
Research limitations/implications
A limitation of this study is the focus on the effect of audit firm suspension against two large local audit firms in China. Given the unique characteristics of the Chinese audit market and the Chinese regulatory environment, our findings may not be generalizable to audit firms in other countries and jurisdictions, especially where the audit market is dominated by the international Big 4 auditors that possess greater brand name capital than second-tier local audit firms.
Originality/value
This paper provides novel evidence on the impact of strengthened enforcement on auditor behavior in an emerging market setting. This paper contributes to the existing literature examining the impact of regulatory interventions on financial reporting outcomes and audit quality. While there is evidence on how regulations affect financial statement preparers’ demand for high audit quality, there is limited research on how regulatory interventions affect auditor’s incentive to supply higher audit quality. This paper also contributes to the scant existing evidence on the effect of disciplinary actions against audit firms in emerging economies.
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Jan Hansen and Terrence C Sebora
We propose that strategies typically applied to support corporate entrepreneurship can be extended and applied at the national level, with the objective of stimulating not just…
Abstract
We propose that strategies typically applied to support corporate entrepreneurship can be extended and applied at the national level, with the objective of stimulating not just entrepreneurship – but new ventures that grow. Only when individual ventures grow, can sustained growth occur at the level of the macroeconomy. Keys to growth of new ventures in this model include effective management of knowledge, resources, rewards, and infrastructure.
Robert A. Henning and Terrence H. Witkowski
– This article aims to document and analyze how E. Remington & Sons built a valuable firearms brand through its advertising in the period 1854-1888.
Abstract
Purpose
This article aims to document and analyze how E. Remington & Sons built a valuable firearms brand through its advertising in the period 1854-1888.
Design/methodology/approach
The study uses qualitative methods. Primary source documents include newspapers, journals, and catalogs. The advertising analyzed came primarily from three periodicals – Harper's Weekly, The Army Navy Journal, and American Agriculturalist – that together reached a broad audience of American firearms consumers.
Findings
Advertising to both civilian and military markets, Remington used a number of appeals including expert testimonials, fears of robbery and home invasion, and boasts of quality, military contracts, and honors from shooting competitions. Until the late 1870s, Remington used manufacturer's advertising more than its competitors.
Originality/value
Business historians have not seriously addressed Remington or other gun advertising and branding during the nineteenth century, while firearms historians have largely relegated these ads and other promotional ephemera to illustrative accessory roles, not as subjects of independent consideration. By investigating the rise of this important firearms brand, the research sheds light on the evolution of the American firearms industry and the prevailing gun culture.
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The following annotated bibliography of materials on orienting users to the library and on instructing them in the use of reference and other resources covers publications from…
Abstract
The following annotated bibliography of materials on orienting users to the library and on instructing them in the use of reference and other resources covers publications from 1979. A few items from 1978 were included because information about them had not been available in time for the 1978 listing. Some entries were not annotated because the compiler was unable to secure a copy of the item. The bibliography includes publications on user instruction in all types of libraries and for all types of users from children to adults. To facilitate the use of the list, it has been divided into categories by type of library. Even though the library literature includes many citations to items on user instruction in foreign countries, this bibliography includes only publications in the English language.
Marnie Regen, Sheigla Murphy and Terrence Murphy
We present findings from a National Institute on Drug Abuse funded study of drug use and health care. Our data indicate that stigmatization of illicit drug-users in health care…
Abstract
We present findings from a National Institute on Drug Abuse funded study of drug use and health care. Our data indicate that stigmatization of illicit drug-users in health care settings and health care providers' diagnostic focus on the contributions of drug use to their illnesses delays treatment, lengthens hospitalizations, and increases health care costs. Our findings show that, not unlike their conventional counterparts, drug users consult their peers for advice, self-treatment, referrals to services, or simply to obtain non-judgmental counsel prior to or in lieu of seeking formal care. Such lay consultation processes influence symptom recognition, attribution, and management as well as the process of formal care seeking and its timing. Discussions with drug-using peers shape perceptions of potential problematic health care interactions. In this regard, interviewees and their lay consultants believe that to be labeled as a drug user, either through self-admission or medical diagnosis, compromises the care they receive. We conclude our chapter by discussing appropriate strategies to improve the quality of care and lower the health care costs of treating drug-using patients. Such interventions include acknowledging and supporting existing lay consultation processes, disseminating better health care information through and within drug users' networks, and encouraging health care providers to conduct more holistic evaluations of drug users' health and illnesses.
The new authorities created by this Act, probably the most important local government measure of the century, will be voted into existence during 1973 and commence functioning on…
Abstract
The new authorities created by this Act, probably the most important local government measure of the century, will be voted into existence during 1973 and commence functioning on 1st April 1974. Their responsibilities and the problems facing them are in many ways quite different and of greater complexity than those with which existing councils have had to cope. In its passage through the Lords, a number of amendments were made to the Act, but in the main, it is a scheme of reorganization originally produced after years of discussion and long sessions in the Commons. Local government reorganization in Scotland takes place one year later and for Northern Ireland, we must continue to wait and pray for a return of sanity.
Maria Alejandra Gonzalez-Perez
Purpose – This chapter provides a theoretical and conceptual overview of Corporate Social Responsibility (CSR). It is written as a descriptive document to enhance the…
Abstract
Purpose – This chapter provides a theoretical and conceptual overview of Corporate Social Responsibility (CSR). It is written as a descriptive document to enhance the understanding of CSR within the context of international business.Design/methodology/approach – This chapter is built based on an extensive literature review.Findings – This chapter contains six subsections. The first subsection looks at the concept of CSR, and it highlights the possible role of CSR in mitigating the negative consequences of globalisation. The second subsection looks at the evolution of CSR since the 1990s. The third section looks at ethics theories. The fourth section looks at political theories to explain CSR. The fifth section looks at the business case for CSR. And finally the sixth section looks at specific CSR initiatives.Practical implications – This chapter provides a response to the necessity for this analysis that arises from the effects of CSR actions in international business.Originality/value of chapter – This chapter provides a summary of the conceptual and theoretical framework of CSR. It could be used as a teaching tool for undergraduate and masters’ courses on either international business or corporate social responsibility.
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Paula Phillips Carson, Patricia A. Lanier and Kerry David Carson
Through the application of Hirst’s “forms of knowledge” theory, it is shown that the Shakers’ nineteenth century management principles had many similarities to Deming’s tenets…
Abstract
Through the application of Hirst’s “forms of knowledge” theory, it is shown that the Shakers’ nineteenth century management principles had many similarities to Deming’s tenets. For example, Shakers were committed to perfection in work, taking their time in pursuit of quality. Training was accomplished through sharing community expertise, apprenticing, and rotating jobs. Also, equality and cooperation were encouraged among the “brothers” and “sisters.” This example of management history research provides a baseline from which management concepts can be understood and potential mistakes avoided.