bluuebunny/crossref_metadata_2025_split huggingface dataset:
An examination of the impact of compliance with internal audit standards on financial reporting quality
Authors: Alzeban Abdulaziz 
Published: October 2019

Purpose
The purpose of this study is to explore the impact of internal audit (IA) compliance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA) on financial reporting quality (FRQ).

Design/methodology/approach
Data were gathered from 142 chief audit executive from Saudi listed companies, and also from the annual reports of the participating companies. Two proxies are used to measure FRQ, namely, discretionary accruals and accruals quality.

Findings
The findings reveal that companies demonstrating higher IA compliance with standards have better FRQ. They also indicate that the interaction between IA competency and its compliance with standards has an impact on FRQ. Further, the findings provide evidence that FRQ is higher in companies where IA departments have formal documentation, that is, entirely consistent with the ISPPIA. These results retain their robustness after further analysis.

Originality/value
In offering these findings, the paper contributes to the existing IA literature by introducing evidence from a Middle Eastern context, namely, Saudi Arabia, of the link between IA compliance with the ISPPIA and FRQ. It confirms the role of IA in FRQ, and hence, as an element of corporate governance, information, which is valuable for both the institute of internal auditors and companies.
A materialistic perspective of consumer decision-making styles
Authors: Chaudhary Sartaj , Dey Ajoy Kumar 
Published: October 2019

Purpose
Materialism has become a topic of increasing interest to researchers and policymakers because it can influence consumer behavior. However, a clear picture of how this phenomenon impacts consumers has proven to be elusive. Using an integrated framework, this paper aims to derive hypotheses from theoretical concepts of materialism and consumer decision-making styles and uses a survey of 1,216 respondents in India to test the hypotheses.

Design/methodology/approach
The present study is the first of its kind to test the impact of materialist values on consumer decision-making styles among a sample of 13-18 years old school children. The constructs are validated through a first- and second-order confirmatory factor analysis and an integrated second-order structural model is developed.

Findings
This study finds that materialism is a positive predictor of “recreation/ hedonistic”,; “confused by over-choice”; “brand consciousness”; “perfectionistic high-quality consciousness”; and “habitual brand loyal” style of consumers. Further, materialism has a negative impact on “price value consciousness” of consumers. These findings have important implications for theory and practice.

Research limitations/implications
This study is restricted to school children in the National Capital Region and hence cannot be generalized to the whole young population in India.

Originality/value
Conceptualizing both materialism and consumer decision-making styles as second-order constructs, this is a maiden study that examines the impact of materialistic values on the consumer decision-making styles of young consumers.
The characteristics and treatment needs of fire setters with intellectual disability: descriptive data and comparisons between offence type
Authors: Curtis Ashlee , McVilly Keith R. , Day Andrew , Lindsay William R. , Taylor John L. , Hogue Todd E. 
Published: October 2019

PurposeFire setters who have an intellectual disability (ID) are often identified as posing a particular danger to the community although relatively little is known about their characteristics, treatment and support needs. The paper aims to discuss this issue.Design/methodology/approachThis study describes the characteristics of 134 residents of low, medium and high security ID facilities in the UK who have either an index offence of arson, a violent index offence or a sexual index offence.FindingsIndex arson offenders who had an ID had multiple prior convictions, a history of violent offending and a high likelihood of having a comorbid mental disorder. There were many shared characteristics across the three groups.Practical implicationsThe current study suggests that offenders who have ID who set fires have treatment needs that are similar to those of violent and sex offenders. It follows that fire setters who have an ID may also benefit from participating in more established offending behaviour treatment programs, such as cognitive behaviour therapy programs, developed for other types of offender.Originality/valueThis study is one of the few which has investigated the characteristics and treatment needs of persons who have an ID who set fires. In particular, it is one of the first to compare the characteristics and treatment needs for persons with ID who set fires, to those who have committed violent and sexual offences.
The big bang: the birth of human resource management in New Zealand hotel sector
Authors: Williamson David Dunlop , Rasmussen Erling 
Published: October 2019

PurposeThe purpose of this paper is to present a narrative history of the birth of human resource management in the New Zealand hotel sector. This historical development is analysed through the influence of changes in the national economic and employment relations context, the demise of national corporatist structures and individual and enterprise level agency. Thereby, the paper provides a new explanatory framework for the origins of human resource management in hotels and also presents this unique birth of human resource management as a microcosm of the wider social, political and economic “big bang” that fundamentally changed the course of employment relations in New Zealand during the 1980s and 1990s.Design/methodology/approachThe data for this paper were gathered as part of a larger historical study of employment relations in the New Zealand hotel sector from 1955 to 2000. The sources for the study included semi-structured interviews and archival research, which were interpreted using manual thematic analysis.FindingsThe paper presents an original explanation of the birth of human resource management in New Zealand hotels by drawing on historical changes in national frameworks, corporatist approaches and individual agency, and thereby, it illustrates the uniqueness and intensity associated with the implementation of human resource management in New Zealand hotels.Originality/valueThis paper makes a significant contribution to the scant literature on the historical origins of human resource management. It also explains the historical and contextual embeddedness of various employment relations approaches in New Zealand hotels.
SEC adopts rules and interpretive guidance designed to enhance and clarify the obligations of financial professionals
Authors: Rosella Michael R. , Avdeychik Vadim , Capozzi Justin R. 
Published: October 2019

Purpose
This article provides an overview of the US Securities and Exchange Commission’s (SEC) recent approval of a package of rulemakings and interpretations designed to enhance the quality and transparency of investors’ relationships with investment advisers and broker-dealers.

Design/Methodology/Approach
The article provides legal analysis for and historical context of the requirements of the SEC’s adopted rules, Regulation Best Interest and Form CRS in addition to the two separate interpretations under the Investment Advisers Act of 1940, the Standard of Conduct for Investment Advisers; and the Broker-Dealer Exclusion from the Definition of Investment Adviser.

Findings
The SEC’s adopted regulatory package does not adopt a uniform fiduciary standard for broker-dealers and investment advisers but instead promulgates legal requirements and mandated disclosures in order to conform to the SEC’s perceived expectations for reasonable investors.

Practical implications
Investment advisers and broker-dealers should consult with their legal counsel in assessing how and to what extent the new regulatory package is applicable to them.

Originality/Value
This article provides practical guidance from lawyers who have extensive experience with the Investment Company Act, Investment Advisers Act, and the Securities Acts.
How knowledge sharing leads to innovative work behaviour
Authors: Phung Van Dong , Hawryszkiewycz Igor , Chandran Daniel 
Published: October 2019

PurposeStudies have examined the influence of knowledge-sharing factors on attitudes and intentions to share knowledge; thus, there is a need to add to the limited research to examine individuals’ actual knowledge-sharing behaviour (KSB). Drawing upon the social cognitive theory (SCT) and transformational leadership, this study aims to develop a new research model which modifies the standard SCT model and augments it with other theories to examine academics’ KSBs.Design/methodology/approachQuestionnaire surveys based on literature and pilot study were conducted with 785 academic staff from four Vietnamese public universities. This study applied structural equation modelling to test the proposed research model and hypotheses.FindingsThe findings show that environmental factors (subjective norms, trust) and personal factors (knowledge self-efficacy, enjoyment in helping others) had positive impacts on KSB; KSB had a strongly positive effect on innovative behaviour; and transformational leadership positively moderated the effects of subjective norms, trust and knowledge self-efficacy on KSB. Interestingly, psychological ownership of knowledge was found to have insignificant associations with KSB.Practical implicationsThe study findings can be used by university leaders, academic staff and researchers in other similar contexts.Originality/valueUntil now, to the best of the researchers’ knowledge, no studies have applied SCT as a primary lens, in which transformational leadership positioned in a focal behaviour also affected KSB, to investigate research on KSB in organisations, especially in institutions of higher education.
Workplace corruption: a resource conservation perspective
Authors: Kakavand Benjamin , Neveu Jean-Pierre , Teimourzadeh Aria 
Published: October 2019

PurposeThe purpose of this paper is to provide elements for human resource management to better understand workplace corruption in order to prevent and to manage corrupt behaviors at work.Design/methodology/approachIn this study, a quantitative research methodology (n=575) is used; the sample is selected from French public sector employees. Multiple regression analysis assesses the impact on corrupt behaviors (e.g. bribary and property deviance) of selected determinant psychological resources (e.g. powerlessness, distributive and procedural justice and sense of mastery).FindingsMain results highlight that sense of mastery, distributive justice and procedural justice have a negative impact on workplace corruption, whereas powerlessness has a positive impact on workplace corruption. The direct impact and relationships that are explored between selected determinant psychological resources and workplace corruption contribute to the literature on corrupt acts and conservation of resources (COR) theory. Sense of mastery, power, procedural and distributive justices are considered as personal resources for employees at workplace. Individuals thoughtfully engage in corrupt acts and behaviors as a defensive move to protect perceived threats on valued motivation factors.Research limitations/implicationsAt an empirical level, the research is limited to a sample from public sector employees. Similar to the structures of public and private organizations, which are different, determinants of organizational corruption in public and private sectors are also different. Another main limitation is the cross-sectional design. Investigating motivation-based dynamics of corruption would benefit from longitudinal methodology.Practical implicationsThe present research suggests that a COR-based management of human resources can be of functional use on at least two grounds. First, COR theory shifts the perspective from a moral and macro-economic issues to a psychological plane. Second, and by staying in tune with motivational processes, a COR-based management is suited to prevent corrupt mechanisms fueled by frustrated or endangered motivational resources.Originality/valueOn the basis of an original taxonomy of workplace corruption, a research model is developed using the framework of COR theory (Hobfoll, 1989). As a non-inductive approach, corruption is considered from the standpoint of a rational defensive attitude on the part of employees seeking to preserve valued psychological resources. A COR-based perspective also allows for a preventive “salutogenic” management style of corrupt behaviors.
Testing activity reduces conflict associated strain (ARCAS) model
Authors: Kuriakose Vijay , S. Sreejesh , Jose Heerah , Jose Shelly 
Published: October 2019

Purpose
The purpose of this paper is to test the activity reduces conflict associated strain (ARCAS) model with the aid of AET examining the direct effect of relationship conflict on employee well-being and also discussing the mechanism through which relationship conflict influences employee well-being, and also to test the ARCAS model examining whether passive and active conflict management styles influence this relationship.

Design/methodology/approach
Responses were collected from 554 software engineers using structured questionnaire and postulated relationships were tested using Process Macros.

Findings
The study established that relationship conflicts are detrimental to employee well-being. It also established the indirect effect of relationship conflict on employee well-being through negative affect state. Negative affect state is an intra-personal mechanism linking relationship conflict and employee well-being. The study also extended the ARCAS model by establishing that passive ways of handling conflict amplify and problem-solving conflict management style mitigates the adverse impact of relationship conflict. Contrary to the prediction, forcing conflict management style was found to amplify the adverse effect of relationship conflict on well-being through negative affect state.

Practical implications
The findings of the study highlight the detrimental effect of relationship conflict on well-being and highlight the vital role of individual affective states in the conflict process. Furthermore, the study provides valuable insights for managers on how individuals’ conflict management styles influence the effect of relationship conflict on well-being.

Originality/value
The study specifically examined the effect of relationship conflict on employee well-being and explored the psychological process through which relationship conflict diminishes well-being. Moreover, the study tested and extended ARCAS model with the aid of Affective Events Theory.
The future of banking in the platform economy
Authors: Diamond Sarah , Drury Nick , Lipp Anthony , Marshall Anthony , Ramamurthy Shanker , Wagle Likhit 
Published: October 2019

Purpose
To better understand where the banking industry is heading and how it can thrive in the new environment of converged industries and competition, the IBM Institute for Business Value, in collaboration with Oxford Economics, surveyed 850 banking and financial markets executives across all major geographies and a variety of C-suite roles.

Design/methodology/approach
The survey sought answers to three key questions: What impacts are the changing currents around ecosystems, business models and business economics having on banking and other financial services organizations? What strategies are likely to be most successful for banks to adopt over the next few years? What steps can banking leaders adopt today to accelerate their progress toward obtaining a leading competitive position?

Findings
Most senior executives surveyed – 72 percent – agree that platform business models – and the ecosystems that underpin them – are disruptive for the banking industry: 70 percent of executives say that platform business models are driving changes in traditional value chains across the industry. 69 percent acknowledge that platforms are disrupting their organization’s own business and operating models.

Practical implications
As many as 79 percent of banking executives globally say that adoption of platform business models will help them achieve sustainable differentiation and competitive advantage with benefits across multiple dimensions. They identify profitability, innovation and access to markets as the top-three areas where platform models can drive advantage.

Originality/value
Visionary banks believe engagement with partners across platforms should increase their commitment to innovation, especially relating to the search for new and more valuable product and service combinations. They realize that radical transformation is required across business and operating models and in the way resources, business processes and technologies are assembled to create value.
Two distinct variants of mycosis fungoides (MF): Folliculotropic MF and erythrodermic MF
Authors: Kamijo Hiroaki , Sugaya Makoto 
Published: October 2019

AbstractMycosis fungoides (MF) is the most frequent type of cutaneous T‐cell lymphoma. Folliculotropic MF (fMF) and erythrodermic MF (eMF) are two distinct variants of MF. Both variants have been considered aggressive and most cases are less responsive to standard skin‐directed therapies than classical MF. We, however, experienced many cases with fMF or eMF who showed indolent clinical courses. In this article, we reviewed 10 cases with fMF and 13 cases with eMF who came to our department between 2005 and 2017. In patients with fMF, monotherapy with topical corticosteroid was effective in two cases (20%) and ultraviolet phototherapy with oral retinoid controlled disease activity in two cases (20%). Five patients with eMF (38%) responded well to ultraviolet phototherapy. In conclusion, patients with early fMF and a subgroup of eMF patients have an indolent disease course, as was proposed among the specialists. Skin‐directed therapies are preferable rather than aggressive treatment in those cases.
Autonomic effects induced by pharmacological activation and inhibition of Raphe Pallidus neurons in anaesthetized adult pigs
Authors: Zucchelli Mino , Bastianini Stefano , Ventrella Domenico , Barone Francesca , Elmi Alberto , Romagnoli Noemi , Hitrec Timna , Berteotti Chiara , Di Cristoforo Alessia , Luppi Marco , Amici Roberto , Bacci Maria L. , Cerri Matteo 
Published: October 2019

AbstractThe Raphe Pallidus (RPa) is a region of the brainstem that was shown to modulate the sympathetic outflow to many tissues and organs involved in thermoregulation and energy expenditure. In rodents, the pharmacological activation of RPa neurons was shown to increase the activity of the brown adipose tissue, heart rate, and expired CO2, whereas their inhibition was shown to induce cutaneous vasodilation and a state of hypothermia that, when prolonged, leads to a state resembling torpor referred to as synthetic torpor. If translatable to humans, this synthetic torpor‐inducing procedure would be advantageous in many clinical settings. A first step to explore such translatability, has been to verify whether the neurons within the RPa play the same role described for rodents in a larger mammal such as the pig. In the present study, we show that the physiological responses inducible by the pharmacological stimulation of RPa neurons are very similar to those observed in rodents. Injection of the GABAA agonist GABAzine in the RPa induced an increase in heart rate (from 99 to 174 bpm), systolic (from 87 to 170 mm Hg) and diastolic (from 51 to 98 mm Hg) arterial pressure, and end‐tidal CO2 (from 49 to 62 mm Hg). All these changes were reversed by the injection in the same area of the GABAA agonist muscimol. These results support the possibility for RPa neurons to be a key target in the research for a safe and effective procedure for the induction of synthetic torpor in humans.
Sorghum Grain: From Genotype, Nutrition, and Phenolic Profile to Its Health Benefits and Food Applications
Authors: Xiong Yun , Zhang Pangzhen , Warner Robyn Dorothy , Fang Zhongxiang 
Published: October 2019

AbstractGlobally, sorghum is one of the most important but least utilized staple crops. Sorghum grain is a rich source of nutrients and health‐beneficial phenolic compounds. The phenolic profile of sorghum is exceptionally unique and more abundant and diverse than other common cereal grains. The phenolic compounds in sorghum are mainly composed of phenolic acids, 3‐deoxyanthocyanidins, and condensed tannins. Studies have shown that sorghum phenolic compounds have potent antioxidant activity in vitro, and consumption of sorghum whole grain may improve gut health and reduce the risks of chronic diseases. Recently, sorghum grain has been used to develop functional foods and beverages, and as an ingredient incorporated into other foods. Moreover, the phenolic compounds, 3‐deoxyanthocyanidins, and condensed tannins can be isolated and used as promising natural multifunctional additives in broad food applications. The objective of this review is to provide a comprehensive understanding of nutrition and phenolic compounds derived from sorghum and their related health effects, and demonstrate the potential for incorporation of sorghum in food systems as a functional component and food additive to improve food quality, safety, and health functions.
Using the endowment effect to explain managerial resistance towards codetermination: Implications for employment relations from the German case
Authors: Harcourt Mark , Gall Gregor , Wilkinson Adrian , Croucher Richard , Lam Helen 
Published: October 2019

AbstractThis article provides an innovative defence of codetermination by way of exploring two of the most significant theorised objections to it from neo‐liberal and libertarian perspectives, namely the defence of the right to manage as freely chosen by employees and employers alike, and the right to manage being the most efficient, lowest transaction cost mode of employee governance. Instead, we focus upon management preference emanating from the endowment effect, and manifested in management style and ideology, as a more credible explanation for management's support for its prerogative to manage. The endowment effect prompts both strong employer and manager objections to codetermination and weak employee willingness to seek it because humans place more value upon items currently in their possession than upon those they do not possess. We explore this argument by examining the experience of codetermination in Germany. The significance of our argument lies in identifying managerial preference as the key variable to be challenged and changed in order to pacify management opposition to codetermination through political, ideological, and institutional means.