bluuebunny/crossref_metadata_2025_split huggingface dataset:
How to regain public trust in audit firms? The case of the Financial Reporting Council
Authors: Eldaly Mohamed Khaled , Abdel-Kader Magdy 
Published: July 2018

Purpose
This study aims to provide a better understanding of the role of the Financial Reporting Council (FRC), as the unified regulator of the audit profession in the UK, in restoring public trust in audit profession in the UK. It further analyses the views of partners in the Big 4 audit firms on this role.

Design/methodology/approach
The research data were gathered by conducting 17 semi-structured interviews with the top management of FRC’s members and executive partners of the Big 4 firms in the UK. The interviews were complemented by analysing data available on the web pages of the Big 4 firms and published reports related to the FRC’s projects.

Findings
This study identified three main strategies followed by the FRC to promote the trust and enhance the choice of auditors in the UK audit market. These strategies are improving the audit quality, increasing the transparency of the big audit firms and reducing the barriers to compete in the big audit market.

Practical implications
An analysis of the FRC’s efforts may help auditors to identify what they are expected to do to improve the reliability of information provided in the capital market. Audit committees can get a better understanding of the criteria that they need to improve the process of auditors’ choice. Auditors will also better understand how and why current audit regulations have been issued. This may improve their satisfaction with regulations and standards, and their efficient implementation. Furthermore, it is believed that audit regulators need to get feedback additional to the formal feedback they receive to improve their performance and current regulations.

Originality/value
This paper contributes to the literature by discussing the auditors’ criticism to the Audit Inspection Unit’s inspectors and the way the inspectors defend themselves. The findings suggest that partners of the Big 4 believe that the FRC’s projects effectively participate in improving the audit quality, as well as providing wider information about the audit firms to the public. However, different actions need to be taken to enhance the choice of auditors and increase the number of big audit firms that compete in the market.
Corporate governance and carbon transparency: Australian experience
Authors: Elsayih Jibriel , Tang Qingliang , Lan Yi-Chen 
Published: July 2018

PurposeThe purpose of this paper is to explore the association between corporate governance (CG) mechanisms and the extensiveness of carbon disclosure.Design/methodology/approachThis paper uses Ordinary Least Squares (OLS) regression model with data from 2009 to 2012 for largest Australian companies that voluntarily disclose their information to the carbon disclosure project.FindingsThe authors find that board independence, board diversity and managerial ownership are significantly correlated with the degree of carbon transparency, while the existence of environmental committee is not.Practical implicationsThe findings of this paper should be useful for government and capital market regulators who concern the quality of CG and carbon actions. First, the evidence in this paper suggests that current CG practice that emphasize board diversity and independence seems encouraging an environment friendly decision and adopt carbon reduction initiatives. Second, however, the current version of CG codes need more stress on none financial goals that should help corporate executives to balance value enhancement vis-à-vis ecosystem protection. Finally, another implication for policy-makers is CG should be re-structured so as to motivate firms to pursue long-term sustainable development instead of taking short-sight view of firm performance.Originality/valueThis paper contributes in the increasing body of literature indicating that CG encourages a proactive corporate strategy in general and carbon disclosure in particular. The authors add new empirical evidence which has policy implication that CG should be improved so as to encourage executives to engage in more sustainable development and stakeholder long-term value protection.
Improving public sector service delivery: a developing economy experience
Authors: Adaku Ebenezer , Amoako-Gyampah Kwasi , Lomotey Seth Nii Anang , Amoatey Charles Teye , Famiyeh Samuel 
Published: July 2018

Purpose
The Pension Trust Company (PTC) in Ghana is the sole agency responsible for the management of the first-tier pension scheme as well as processing of claims submitted by beneficiaries for this scheme. The claim processing system at PTC was wrought with significant delays resulting in severe customer dissatisfaction and hardship to retirees. Hence, a new system – Age 54+ project – was developed to address the problems related to claims processing. The purpose of this paper is to report on the efficiency gains from the new claim processing system implemented at PTC and to use the philosophies behind the lean operations concept to explain the results.

Design/methodology/approach
Data for this study were obtained from the benefits system of PTC for the period 2009–2013. The data consist of a series of benefits processing time for two groups of 56,000 claimants – those cleared under the Age 54+ project and those cleared under the old processing system. The processes of the two claim processing systems were analysed and their processing times compared.

Findings
The new system – Age 54+ – decreased the average processing time for new claims by 20 per cent. The new system is a simple approach which is driven by a “Let’s Start in Time” idea.

Originality/value
The operations management literature suggests that process redesign approaches and the implementation of continuous improvement techniques represent mechanisms for achieving performance improvements at governmental agencies. This study shows and discusses the redesign of a social security scheme process using a lean operation concept of waste elimination method and application of kanban to deliver performance improvement.
USA Triathlon
Authors: Omondi-Ochieng Peter 
Published: July 2018

Purpose
The purpose of this paper is to examine the 2010–2015 financial performance (FP) of the national non-profit USA Triathlon (UST) using financial effectiveness (FE) indicators and financial efficiency (FY) ratios.

Design/methodology/approach
Archival data were used together with a case study method. FP was evaluated by net income; FE was indicated by total assets and total revenues, while FY was examined by program services ratios and support services ratios.

Findings
On average, the FP of the organization was positive ($2,100,591 net income per year), FE was moderate (66 percent increases in assets and revenues) and the FY was mixed (80 percent revenues spent on program services with an impressive return on asset of 14 percent).

Research limitations/implications
By using case study method, the results may not be generalizable to other national non-profit sports organizations with non-financial objectives.

Practical implications
The results revealed that overall FP is a product of both FE and FY, making the study valuable to managers who are often faced with unreliable financial resources.

Originality/value
The study utilized both FE and FY measures to evaluate the FPs of UST – a major shortfall in similar studies.
Abnormal audit fees and accrual and real earnings management: evidence from UK
Authors: Alhadab Mohammad 
Published: July 2018

Purpose
This paper aims to examine the relationship between abnormal audit fees and accrual-based and real-based earnings management by using a sample of 1,055 UK firm-year observations from 2006 to 2015.

Design/methodology/approach
Linear regression was used to test the hypothetical relation between abnormal audit fees and accrual and real earnings management. Following prior research, several proxies have been used to measure abnormal audit fees, accrual earnings management and real earnings management.

Findings
Abnormal audit fees were negatively associated with real earnings management. A higher level of abnormal audit fees was the major driver of enhanced audit quality, in turn reducing managers’ flexibility to use real earnings management and to manipulate reported earnings. Abnormal audit fees were found to be negatively associated with abnormal discretionary expenses, abnormal production costs and the aggregated measure of real earnings management.

Practical implications
This paper outlines the importance of considering any abnormal audit fees paid to audit firms. It is expected that the abnormal audit fees might compromise auditor independence and lead to a higher level of earnings management. However, the findings of this paper provide a new insight to many interested parties, e.g. regulators, audit firms, investors and creditors, that abnormal audit fees are associated with higher audit quality and higher financial reporting quality in the UK. Regulators in the meanwhile should reform the audit market by, e.g. revising the types of non-audit services that are provided for the same client, setting a cap on the maximum fees that can charged by auditors and monitoring earnings management practices. Audit firms should take into consideration that any charged abnormal level of audit fees may have a direct impact on audit quality.

Originality/value
This is the first study to examine the impact of abnormal audit fees on accruals and real earnings management after major regulatory changes that took place in the UK. These major changes are the adoption of the International Financial Reporting Standards in 2005 and the new legislation concerning the ethical standards issued by the UK Audit Practice Board in 2004. These two major changes are expected to have a direct impact on both earnings management and audit fees, notably for the largest public listed firms. This study also focuses on one of the very developed and attractive stock markets in the world, the UK FTSE 350 stock index, that incorporates that largest 350 public firms.
Co-creating services—conceptual clarification, forms and outcomes
Authors: Oertzen Anna-Sophie , Odekerken-Schröder Gaby , Brax Saara A. , Mager Birgit 
Published: July 2018

PurposeThe purpose of this paper is to assess, clarify and consolidate the terminology around the co-creation of services, establish its forms and identify its outcomes, to resolve the conceptual pluralism in service co-creation literature.Design/methodology/approachA focused literature review screened the articles published in five major service research journals to determine relevant contributions on the concept of co-creation of services. Then, a thematic analysis identifies the forms, themes and outcomes of co-creating services in the set of 80 qualifying articles.FindingsThe study reduces conceptual pluralism by establishing different forms of co-creating services and developing an explicit definition of co-creation in services. The authors develop an integrative framework that recognizes involvement, engagement and participation as prerequisites for co-creation. Relating to the different phases of the service process, the specific co-creation forms of co-ideation, co-valuation, co-design, co-testing and co-launching are classified as regenerative co-creation, while the specific co-creation forms of co-production and co-consumption are recognized as operative co-creation. Both beneficial and counterproductive outcomes of co-creation are identified and arranged into a typology.Research limitations/implicationsThe integrative framework illustrates that service providers and customers are involved, engaged and participate in co-creating services, which manifests in specific forms of co-creation; they attain beneficial and counterproductive outcomes (personal, social, hedonic, cognitive, economic and pragmatic); and are influenced by a contextual multi-actor network.Practical implicationsCo-creation in services is actionable; the typology of outcomes suggests service managers ways to motivate customers and employees to participate in co-creating services.Originality/valueThis paper defines and establishes the conceptual forms of co-creating services and the identified outcomes, and develops an integrative framework of co-creation in services.
The impact of public debt on state borrowing cost in the US bond market before the great recession
Authors: Charles Cleopatra , Shon Jongmin 
Published: July 2018

PurposeThe purpose of this paper is to use data on municipal bond sales in the US primary market for the period 1984–2007 to explore the effect of debt levels on the cost of borrowing for state governments.Design/methodology/approachThis paper employs OLS and two-stage least squares regression model using instrumental variables.FindingsThe empirical analysis finds that despite the steady increase of state debt in recent years, there is no evidence that the market penalizes states with high-debt levels relative to other states.Originality/valueThe findings urge states to exercise prudence when making borrowing decisions because high-debt levels have the potential to crowd out spending for essential services and can lead to budget imbalances in the long term.
Institutional isomorphism and cash management practices in Mississippi
Authors: Nukpezah Julius A. , Abutabenjeh Sawsan 
Published: July 2018

PurposeThe purpose of this paper is to draw on the theory of institutional isomorphism to investigate how Mississippi’s centralized cash management policy affects the cash management practices in the state’s rural and urban counties.Design/methodology/approachThe study uses a sequential exploratory mixed methods design involving a qualitative documentary analysis and a quantitative analysis of a survey of Mississippi counties.FindingsThe study finds that institutional isomorphism drives cash management practices in the counties by influencing how they follow state and agency mandates. Moreover, while urban counties have superior socio-economic indicators compared to their rural counterparts, no differences exist regarding standardized financial indicators, which suggest that local governments in the state may be imitating the practices of one another.Practical implicationsFirst, states should consider the different financial and economic conditions of their local governments when prescribing cash management policies because uniform policies could stifle local innovation and reduce efficiency in cash management. Second, when there is pressure from a higher-level government or a state agency, local governments may end up imitating one another rather than exploring opportunities for innovation within state policies. Third, state policies should consider requiring education and training in cash management practices that help identify strategies to add value to public funds within the scope of local fiscal capabilities.Originality/valueThe study uses one state to investigate a unique case of centralized cash management practices. The lessons learned can apply to other states seeking to develop a policy for their small local governments without placing the larger ones at a disadvantage.
Does high-rise residential building design shape antisocial behaviour?
Authors: Yau Yung 
Published: July 2018

Purpose
The purpose of this paper is to examine links between environmental design of high-rise housing communities and residents’ perceptions about antisocial behaviour (ASB).

Design/methodology/approach
A conceptual framework was proposed to investigate correlations between architectural design parameters and perceived severity of ASB activity. A questionnaire was administered to test the relationships. Residents of 14 public rental housing estates in Hong Kong participated, and 422 complete responses were analysed.

Findings
Strong correlation was discovered between elements of residential design and residents’ perceptions of ASB severity. Block layout, building height and number of flats per floor affected residents’ feelings about ASB threat. Access to outside air in communal corridors also significantly reduced residents’ complaints about ASB.

Practical implications
This study offers insights into how architectural design of high-rise residences might reduce residents’ perception of ASB severity. Findings impact current ASB research, but also architects’ and developers’ designs. Better planned built environments will enhance residents’ security and satisfaction, reinforcing communities.

Originality/value
Previous studies have ignored whether architectural design of high-rises could directly influence residents’ perception of ASB severity. This study is the first to focus on the relationship.
Paradoxes of organizational change in a merger context
Authors: Cunha Miguel Pina e , Neves Pedro , Clegg Stewart R. , Costa Sandra , Rego Arménio 
Published: July 2018

PurposeThe reorganization of the Portuguese national healthcare system around networks of hospital centers was advanced for reasons promoted as those of effectiveness and efficiency and initially presented as an opportunity for organizational transcendence through synergy. The purpose of this paper is to study transcendence as felt by the authors’ participants to create knowledge about the process.Design/methodology/approachThe paper consists of an inductive approach aimed at exploring the lived experience of transcendence. The authors collected data via interviews, observations, informal conversations and archival data, in order and followed the logic of grounded theory to build theory on transcendence as process.FindingsTranscendence, however, failed to deliver its promise; consequently, the positive vision inscribed in it was subsequently re-inscribed in the system as another lost opportunity, contributing to an already unfolding vicious circle of mistrust and cynicism. The study contributes to the literature on organizational paradoxes and its effects on the reproduction of vicious circles.Practical implicationsThe search for efficiency and effectiveness through strategies of transcendence often entails managing paradoxical tensions.Social implicationsThe case was researched during the global financial crisis, which as austerity gripped the southern Eurozone gave rise to governmental decisions aimed at improving the efficiency of organizational healthcare resources. There was a sequence of advances and retreats in decision making at the governmental level that gave rise to mistrust and cynicism at operational levels (organizations, teams and individuals). One consequence of increasing cynicism at lower levels was that as further direction for change came from higher levels it became interpreted in practice as just another turn in a vicious circle of failed reform.Originality/valueThe authors contribute to the organizational literature on paradoxes by empirically researching a themes that has been well theorized (Smith and Lewis, 2011) but less researched empirically. The authors followed the processin vivo, as it unfolded in the context of complex strategic change at multiple centers.
Assemblages of Urban Leisure Culture in Inner‐City Bucharest
Authors: Bürkner Hans‐Joachim , Totelecan Silviu G. 
Published: July 2018

AbstractInner‐city redevelopment in the south‐eastern European metropolis of Bucharest has been an intriguing object of analysis. Having been neglected for a long time by its inhabitants, urban politics and the local economy, the historical inner city recently experienced tremendous development of its evening/night‐time economy and leisure culture, as though it had received fresh impulses from European integration. However, there is no single cause which effected this unexpected proliferation. Therefore, this article traces the contingent ways in which the inner city has been affected, mainly through an empirical reconstruction of socio‐material assemblages of inner‐city leisure culture. A typology of (partial) assemblages is developed, which illustrates the heterogeneity, contingency and changeability of emerging temporary relations between various social, material and ideational elements. We demonstrate how localism and internal replication of limited business concepts have triggered the selective adaptation of various symbols of modernization. Against this background we argue that post‐transformational urbanity involves contingent social self‐referencing and socio‐material assemblage, rather than the adoption of prevailing translocal models of urban development. A critical reassessment of assemblage theory, as applied to this particular urban context, leads to final considerations concerning possible theoretical readjustments.
Altered brain structural topological properties in type 2 diabetes mellitus patients without complications
Authors: Zhang Yang , Cao Yujuan , Xie Yingjie , Liu Linlin , Qin Wen , Lu Shan , Zhang Quan 
Published: July 2018

AbstractBackgroundType 2 diabetes mellitus (T2DM) is a risk factor for cognitive dysfunction, and white matter (WM) microstructural impairments play a critical role in T2DM‐related cognitive decline. Disruptions to the WM have been detected in T2DM patients before clinical diagnosis of cognitive dysfunction. Herein, we investigated changes in brain structural topological properties and their correlation with behavior in T2DM patients without complications.MethodsDiffusion tensor imaging (DTI) structural network topological analysis was performed on T2DM patients and healthy controls. Intergroup differences in global and nodal parameters were analyzed, and correlations between the network parameters and behavioral performance were tested.ResultsType 2 diabetes mellitus patients exhibited preserved small‐world properties, but altered nodal properties, including decreased efficiency in the right hippocampus, right amygdala, left pallidum, left postcentral gyrus, and right pole of the superior temporal gyrus, and increased degree in the right inferior frontal gyrus. Correlations were also found between the altered global and nodal parameters and behavioral performance.ConclusionsThe results verified the existence of WM structural network changes and the association between structural properties and cognitive state in T2DM patients before the occurrence of complications. Research of structural properties may contribute to our understanding of the intrinsic links between T2DM and cognition.
Implementation of Electronic Records Related to Nursing Diagnoses
Authors: da Costa Cíntia , Linch Graciele Fernanda da Costa 
Published: July 2018

INTRODUCTIONThe quality of nursing care is related to the execution of the nursing process, which should be properly documented. In this context, there is an evident need to implement electronic health records with the use of standardized languages.OBJECTIVETo implement electronic records related to nursing diagnoses in a computerized health management system.METHODOLOGYThe project followed four stages, based on the plan‐do‐check‐act tool. This tool guided the activities to be carried out in the axes: planning, execution of activities, evaluation, and action. The activities performed included: registration of nursing diagnoses and related factors, as well as the association of these in the Tasy software, test execution, and applicability assessment.RESULTSWe included 229 nursing diagnoses and these were associated with 1,664 related factors, a decision tree with 436 defining characteristics was also constructed, which allows the software to suggest nursing diagnoses according to the related signs and symptoms.CONCLUSIONThe practical consolidation of the steps of the nursing process was verified as well as the possibility of nurses assessing the patients by way of a clinical reasoning and decision making in coherence with the human needs of the patient.