bluuebunny/crossref_metadata_2025_split huggingface dataset:
Variability in gene expression is associated with incomplete penetrance in inherited eye disorders
Authors: Green David J. , Sallah Shalaw R. , Ellingford Jamie M. , Lovell Simon C. , Sergouniotis Panagiotis I. 
Published: January 2020

AbstractInherited eye disorders (IED) are a heterogeneous group of Mendelian conditions that are associated with visual impairment. Although these disorders often exhibit incomplete penetrance and variable expressivity, the scale and mechanisms of these phenomena remain largely unknown. Here, we utilize publicly-available genomic and transcriptomic datasets to gain insights into variable penetrance in IED. Variants in a curated set of 340 IED-implicated genes were extracted from HGMD 2019.1 and cross-checked with the gnomAD 2.1 control-only dataset. Genes for which >1 variant was encountered in both HGMD and gnomAD were considered to be associated with variable penetrance (n=56). Variability in gene expression levels was then estimated for the subset of these genes that was found to be adequately expressed in two relevant resources, GTEx and EyeGEx. We found that genes suspected to be associated with variable penetrance tended to have significantly more variability in gene expression levels in the general population (p=0.0000015); this finding was consistent across tissue types. The results of this study point to a possible influence ofcisand/ortrans-acting elements on the expressivity of variants causing Mendelian disorders. They also highlight the potential utility of quantifying gene expression as part of the investigation of families showing evidence of variable penetrance.
Fast diffraction-enhanced imaging using continuous sample rotation and analyzer crystal scanning
Authors: Yoneyama Akio , Lwin Thet Thet , Kawamoto Masahide 
Published: January 2020

Diffraction-enhanced imaging (DEI) has high sensitivity and a wide dynamic range of density and thus can be used for fine imaging of biological and organic samples that include large differences in density. A fast DEI method composed of continuous fast sample rotations and slow analyzer crystal scanning was developed to shorten the measurement period. Fine sectional images of a biological sample were successfully obtained within a half measurement period of the conventional step-scanning method while keeping the same exposure time. In addition, a fine three-dimensional image of a rat tail was obtained with a 375 s measurement period.
Decision-making in a dynamic task: effects of goal orientation on stocks and flows performance
Authors: Yang Feifei , Huang Jiaqi , Feng Xiao , Yang Miles M. 
Published: January 2020

Purpose
This paper aims to investigate the effects of goal orientation on understanding the dynamics of stocks and flows (SF).

Design/methodology/approach
The authors use the well-established department store task as the experimental task to evaluate people’s understanding of SF and implement a survey to assess different goal orientation levels. Ordinary least square is used to test the effects of goal orientations on the SF performance.

Findings
The findings suggest that learning goal orientation is positively associated with SF performance. However, prove and avoid performance goal orientation are unrelated to SF performance.

Originality/value
The study has important theoretical and practical contributions. From a theoretical perspective, the authors examine the impact of goal orientation in dynamic decision-making to advance the knowledge on the role of goal orientation. Practically, the research demonstrates that learning-goal-oriented people perform better in stock and flow tasks, suggesting that goal orientation is an important trait for recruiting organizational members whose work involves SF decision-making tasks.
Gender and financing in entrepreneurship: research evidence from China
Authors: Zhang Hui , Chen Ying , Zhou Xiaohu 
Published: January 2020

Purpose
The purpose of this paper is to investigate ways to mitigate gender bias in entrepreneurial financing. The authors aim to unveil the role entrepreneurs’ gender played in formal and informal financing under Chinese context, as well as the moderating role corporate social responsibility (CSR) played in such relationships.

Design/methodology/approach
This paper adopts ANOVA test and multiple regression method to empirically examine the relationship of entrepreneurs’ gender, formal financing, informal financing and CSR with second hand data from The Eleventh Private Enterprise Survey covering a sample of firms across China.

Findings
The results demonstrate that comparing to start-ups led by men, start-ups led by women are less likely to get either formal or informal financing. The results also suggest that CSR negatively moderates the impact entrepreneurs’ gender has on formal financing but not on informal financing.

Originality/value
By focusing on both formal and informal financing, the research of gender’s effects on firms’ financing has been extended. Also, by proving that CSR can help to mitigate gender bias in formal financing, contribution has also been made to the research field of gender financing. This paper contributes to the CSR literature by sorting out another benefit CSR has in new venture financing. Overall, findings of this study deepen the existing understanding of gender issues in the context of entrepreneurial financing.
Whistleblowing in India: evidence from accounting students and professionals
Authors: Brody Richard G. , Gupta Gaurav , White Todd 
Published: January 2020

Purpose
The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India.

Design/methodology/approach
Using a case-based approach, data were collected from 263 accounting students and 268 accounting professionals in India.

Findings
Using multivariate and univariate analyses of variance and logistic regressions, the authors provided evidence on how accounting students and professionals behave in a whistleblowing environment. Specifically, the authors found mixed results when comparing the behavior of accounting students and professionals in a whistleblowing scenario. All subjects reflected a more collectivist attitude, although professionals were more concerned about “fixing” the identified internal control problem (a “shared” problem). Both groups expressed a firm desire to collect more evidence against the likely fraudster.

Practical implications
In this era of global offshoring of services including accounting, the current study makes significant contributions to the accounting ethics literature and the accounting profession by analyzing whistleblowing behavior from an Indian perspective – a highly underrepresented area in the accounting ethics literature. The study aims to guide companies and investors in the US and elsewhere that do business in India.

Originality/value
While the accounting literature has plenty of research on whistleblowing in the Western world, there is a dearth of literature on whistleblowing in India. This paper is among the first to document whistleblowing behavior in India, a country that prides itself on its vast availability of English-speaking and technically sound accounting professionals.
Service quality in multichannel fashion retailing: an exploratory study
Authors: Patten Elena , Ozuem Wilson , Howell Kerry 
Published: January 2020

Purpose
Consumer purchasing behaviour has changed substantially in the light of recent developments in E-commerce. So-called “multichannel customers” tend to switch retail channels during the purchasing process. In order to address changing consumer behaviour, multichannel fashion retailing companies must continue to learn how to provide excellent service to such customers. The purpose of this paper is to contribute to the interpretation of multichannel service quality by explaining it from the perspective of the so-called “multichannel customers”.

Design/methodology/approach
Drawing on social influence theory, this paper aims to investigate these issues from the perspective of multichannel customers. In contrast with dualist and objectivist studies, this paper uses a constructivist epistemology and ethnographic methodology. Such an approach is associated with an interpretivist ontological worldview, which postulates the existence of “multiple realities”. The sample size for this research consisted of 34 in-depth interviews and 2 focus groups comprising 10 focus group participants.

Findings
The data analysis fundamentally found that multichannel customers tended to continually adjust choices regarding retailer and retail ckhannel when making purchases. The perspective of this paper is different from mainstream positivist service quality research which sees service quality as static, objectively measurable and dualistic. As an alternative, this paper acknowledges service quality as a dynamic, subjective and pluralistic phenomenon.

Originality/value
This paper contributes to the interpretation of multichannel service quality with a new concept that explains the phenomenon from the perspective of customers and thus considers it necessary for multichannel retailers to adopt strategies relating to customers’ changing behaviour.
Self-esteem, organizational citizenship behavior and commitment among university students
Authors: Azila-Gbettor Edem Maxwell , Atatsi Eli Ayawo , Mensah Christopher , Abiemo Martin K. 
Published: January 2020

PurposeThe purpose of this paper is to investigate the relationships between self-esteem (SE), university commitment and organizational citizenship behaviors (OCBs) within a higher education setup.Design/methodology/approachA convenience sample of 354 students in a three-year higher national diploma awarding technical university in Ghana participated in the study via the completion of self-administered questionnaires. Descriptive statistics and partial least square-based structural equation modeling (PLS-SEM) were used to analyze data.FindingsPath results using a PLS-SEM analysis showed a positive and significant association between SE and OCBs and university commitment among the students. Furthermore, OCBs were found to partially mediate the relationship between SE and university commitment.Practical implicationsThe findings of the study provide important implication for management of higher education institutions. Management of higher education institutions must orient academic and non-academic staff to adopt communication strategies that help to improve students’ self-worth and assertiveness. All students should be encouraged to participate in extra-curricular activities in order to build students’ beliefs about themselves and self-confidence.Originality/valueThis paper is one of the first to have tested a model including SE, university commitment and OCBs in a technical university setup from a developing country perspective.
A new model of practical spiritual intelligence for the leadership development of human capital in Indian Universities
Authors: Prabhu Chetan Jayant , Mehta Mita , Srivastava Anugamini Priya 
Published: January 2020

Purpose
The purpose of this paper is to make a case for linking spiritual intelligence to the Indian university curriculum for creating sustainable leaders and change agents. The growing emphasis on higher education sustainability involves taking a step back from the daily rigors of academic life and giving a thought to the unique approaches to promote sustainability. Though there are several initiatives for making the environment in the campus sustainable – switching off lights/fans, reducing consumption, etc., there are very few initiatives promoting the transformation of the individual. This paper defines a new conceptual framework linking spiritual intelligence to leadership and sustainability of the higher education system.

Design/methodology/approach
This present study is analytical and comprises secondary data which are collected from research papers, books, periodicals and journals. Using keywords search in the Scopus database, a list of papers was arrived at, analyzed and distilled to arrive at select journals. These journals were cross-reference to the SCimago’s journal portal ranking and established journal selected. Papers based on these established journals were taken for systematic review and synthesis of literature. Literature studies for bibliometric analysis work were also conducted using the using tools like “VOSviewer” for precisely arriving at current and future areas of research.

Findings
There were three main findings: defined a new conceptual model/framework of practical spiritual intelligence in the higher education system; defined the key shared language of spiritual intelligence in a higher education system; and defined the key attributes of practical spiritual leadership and sustainability.

Originality/value
This research is based on developing a conceptual model of interaction between spiritual intelligence and spiritual leadership in a higher education university environment that can give us a new insight into the manifestation of practical spirituality in universities. The extent of research work, both conceptual as well as empirical, as evidenced, does indicate the growing and sustained interest in the subject of spirituality and spiritual intelligence, but there is limited research in the area of leadership development and sustainability in the higher education system.
Personality traits common to fraud investigators
Authors: Clements Lynn H. 
Published: January 2020

Purpose
The purpose of this paper is to investigate the personality traits common to fraud investigators utilizing the ten-item personality inventory (TIPI) instrument. Moreover, the paper seeks to encourage employers and academics to consider identifying the personality traits common to fraud investigators in hiring and educating potential future investigators.

Design/methodology/approach
A survey was administered to 183 professionals using the TIPI instrument

Findings
The professionals surveyed self-reported a high level of conscientiousness, measured as a mean of > 12 on a scale of 14. A secondary finding is that the professionals surveyed who are “more experienced” at fraud investigation exhibit more openness and less neuroticism than those with less investigation experience.

Research limitations/implications
The first limitation is the small number of usable responses (183). A second limitation is that surveys were administered in only two states, and the results may not reflect the general population of professionals who search for fraud. A third limitation is that the survey respondents had a wide variety of careers, and the results may have differed if the survey had been administered to only one type of investigator.

Practical implications
The results have implications for employers, fraud investigators and academics. Given that fraud is prevalent in all industries around the world, employers may wish to pinpoint current or potential employees who have the personality type(s) that are best suited to detect fraud. Also, academics may identify students who have the personality type(s) that are best suited for a career in fraud detection.

Originality/value
This the first study to explore the personality types that may identify persons who are well suited for fraud detection.
The rising phenomenon of financial scams: evidence from Japan
Authors: Kadoya Yoshihiko , Khan Mostafa Saidur Rahim , Yamane Tomomi 
Published: January 2020

Purpose
This study aims to examine the demographic, socio-economic and personality determinants of financial scams.

Design/methodology/approach
This study uses data on scams collected in Hiroshima prefecture in Japan for the analysis and analyzes using the logit regression model.

Findings
The results show that the current level of financial dissatisfaction increases the probability of being a victim of a financial scam. No other demographic or socio-economic factor is related to incidents of financial scams. Using the “big five personality traits,” this study finds that lower conscientiousness is the only personality trait that increases the probability of being a victim of a financial scam.

Research limitations/implications
Overall, the results suggest that people with low conscientiousness could be easy targets of financial scams and financially dissatisfied people could engage in potentially risky and fraudulent projects.

Originality/value
Financial scams are a long-standing concern for Japan. Every year, an increasing number of financial scams are being reported, though there are very few empirical studies examining victims’ profiles and other determining factors.
Critiques and further directions for fraud studies
Authors: Maulidi Ach 
Published: January 2020

Purpose
The purpose of this study is to reconstruct the use of disposition variables as determinants of fraudulent behaviours. It is hoped, it stimulates our critical understanding of psychological aetiology on individual’s intention to perpetrate partial fraud or to co-offend.

Design/methodology/approach
This study was developed as a reflection of empirical work conducted in Indonesia public sectors.

Findings
By suggesting the important process of individual’s cognitive reasoning, this study identifies that there is an overlooked process made by prior studies in terms of personality traits as a strong predictive power for individual’s intention to commit fraudulent behaviours or white-collar crimes. This study argues that they should not be independently predictive of fraud behaviours. This study acknowledges that in the prediction of social behaviours, whether fraudulent behaviours or not, there are no absolute answers to or analyses of it. However, it is instructive to consider social cognitive theory in elucidating the psychological pathways associated with fraudulent behaviours. This is because it can bridge an appropriate lens in positioning personalised behaviours as a predictor of perpetrating fraudulent behaviours. Then, this study does not have any serious concerns about how many antecedents influence behaviours of intention to perform wrongdoings. However, the functioning of individual cognitive reasoning should not be ignored. Both theoretical and managerial implications from this study are discussed to suggest alternative theories on causes of fraudulent behaviours.

Practical implications
This study uses social cognitive theory as a basis of analysis. Through a simple analysis, a different perspective of treating the antecedents of fraud has been proposed, so that it can be used to develop more effective intervention that can deter fraudulent behaviours within an organisation.

Originality/value
This study theoretically explores psychological mechanisms or pathways related to the functioning of individual’s reasoning. Then, this study proposes the critiques, in which it is intended to stimulate another research on deepening and broadening a theory of fraud. In short, this study importantly also offers recommendations and opportunities for future research and organisations to develop effective prevention that can deter fraudulent behaviours.
Historic analogs of civil confiscation of unexplained wealth – the case of Bulgaria
Authors: Kolarov Todor 
Published: January 2020

Purpose
Using Bulgarian legislation on civil confiscation and analysing the nature of the substantive authority to confiscate unexplained wealth, as well as evaluating research in common and continental law, this paper aims to seek historic parallels for non-punitive civil confiscation of unexplained wealth.

Design/methodology/approach
The design of this paper is centred on determining whether the substantive authority of the state to confiscate unexplained wealth has a Roman law equivalent. Conducting a review of key elements of the substantive authority for the action in Bulgaria, the research examines the validity of the hypothesis that the right to confiscate has a Roman law equivalent.

Findings
The research supports the position that the substantive authority to seek civil confiscation relief in Bulgaria has its origin in the overarching principle of unjustified enrichment in Roman law. Considering needed adjustments related to the developed demarcation between public and private law in contemporary law, the action to confiscate unexplained wealth in civil proceedings in the case study jurisdiction has its equivalent in the Roman condictio furtiva.

Originality/value
This paper sheds light on the theoretical basis for civil asset confiscation of unexplained wealth in one continental law jurisdiction, thus contributing to the on-going debate on the compatibility of civil confiscation of unexplained wealth with the continental law tradition.
Is Nigeria really fighting to win the anti-corruption war?
Authors: Nwozor Agaptus , Olanrewaju John Shola , Oshewolo Segun , Ake Modupe Bosede 
Published: January 2020

Purpose
The purpose of this paper is to evaluate the seeming paradox that underpins Nigeria’s war on corruption. This paradox centres on the undue interference of the presidency in the war against corruption. This interference has resulted in selective prosecutions and a deceleration in the tempo of the anti-corruption crusade.

Design/methodology/approach
The study used an admixture of primary and secondary data to evaluate whether indeed Nigeria is fighting against corruption to win it. The primary data were derived from key informant interviews. A total of ten diverse experts were interviewed through the instrumentality of unstructured set of questions, which were administered to them with room for elaboration. The secondary data were sourced from archival materials.

Findings
The findings of the study centre on three key issues: a characteristic one-sidedness in the prosecution of alleged corruption offenders by the anti-graft agencies. Those with pending corruption cases who have decamped to the ruling All Progressives Congress have had their cases placed in abeyance. There is evidence of the politicisation of the war against corruption as well as evidence of weak institutionalisation, which robs the anti-corruption agencies of the capacity to act independently.

Practical implications
The anti-corruption war may likely be derailed if the operational efficiency of the anti-graft agencies is not enhanced and their independence guaranteed.

Social implications
If the anti-corruption crusade fails, it will have multiple negative domino effects on national development and quality of life of the Nigerian people.

Originality/value
The paper is original because no recent study has interrogated the declining efficiency of Nigeria’s anti-graft agencies or linked this declining efficiency on weak institutionalisation and interference from the presidency.
The determinants of AAOIFI governance disclosure in Islamic banks
Authors: Elgattani Tawida , Hussainey Khaled 
Published: January 2020

Purpose
The purpose of this study is to investigate the influence of corporate governance mechanisms on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) governance disclosure in Islamic Banks.

Design/methodology/approach
To test the research hypotheses, the authors created a comprehensive AAOIFI governance disclosure index and used regression analysis for a sample of Islamic banks for the financial years within the period 2013-2015.

Findings
The authors found that audit committee size is the main determinant of the AAOIFI governance disclosure.

Research limitations/implications
This study has a number of limitations that could be taken as avenues for a future study such as, the study used the six variables of CG and the four variables of firm characteristics, based on available data. This research is limited to just Islamic banks.

Originality/value
The research contributes to Islamic accounting literature by identifying the driver for the AAOIFI governance disclosure for Islamic banks that mandatorily adopt AAOIFI standards.