bluuebunny/crossref_metadata_2025_split huggingface dataset:
Antecedents and consequences of audit expectation gap
Authors: Taebi Noghondari Amirhossein , Foong Soon‐Yau 
Published: May 2013

PurposeThis study aims to investigate the effects of individual knowledge/experience on the audit expectation gap of loan officers in Malaysia and the subsequent effect of the audit expectation gap on their loan decision quality. In addition, the mediation role of the audit expectation gap is examined.Design/methodology/approachCopies of a structured questionnaire were randomly distributed to three hundred and twenty loan officers of the top four commercial banks in Malaysia. A total of 212 completed questionnaires were analysed using structural equation modelling.FindingsThe findings indicate that the knowledge/experience factors could significantly mitigate the audit expectation gap. More importantly, the audit expectation gap is found to adversely affect the loan decision quality. The mediating role of the audit expectation gap is also supported.Research limitations/implicationsThe findings of this study may not be generalizable to other economic, cultural and political settings.Practical implicationsBanks may narrow their loan officers' audit expectation gap and hence, their non‐performing loans through selective recruitment or appropriate knowledge/skill enhancement in‐house training programmes.Originality/valueThis study provides the needed empirical evidence of the adverse effect of audit expectation gap on the loan decision quality of bank officers in Malaysia. Unlike the 2009 findings of Noghondari and Foong, which was based on an Islamic banking context in Iran, this study, which was based on the conventional banking context, found that accounting‐related and job‐related work experience of bank officers had significantly mitigated the audit expectation gap. The findings have important implications on the recruitment and training of loan officers by banks.
The effects of recurring and non‐recurring non‐audit services on auditor independence
Authors: Alexander Deborah , Hay David 
Published: May 2013

PurposeThis study seeks to examine whether there are differences between companies that purchase either recurring or non‐recurring audit services and those that do not, and whether auditors discount their audit fees for either type of non‐audit service.Design/methodology/approachThe study examines associations between audit and non‐audit fees in New Zealand, for the period 1995 to 2001. The advantage of this setting is that data on non‐audit services was disclosed in this period and that the period pre‐dates more recent controversies over whether non‐audit services are permissible.FindingsCompanies that purchase any type of non‐audit services from their auditors are larger and more complex than companies that purchase auditing only. Companies that obtain tax services from their auditors usually do so on a recurring basis. In contrast, consulting services do not tend to occur every year. Auditors do not discount their fees for either recurring or non‐recurring non‐audit services.Research limitations/implicationsWhile useful data is available about the type of non‐audit services provided, there are limitations to the extent to which this information provides a precise measure of whether the services were recurring or not.Originality/valueThe research contributes to understanding the issues regarding auditors providing non‐audit services by providing evidence that neither recurring nor non‐recurring services are associated with a reduction in audit fees. This finding is relevant when considering whether regulation of non‐audit services should permit certain types of services, or should prohibit all non‐audit services.
Collaborative writing at Bobcatsss. Two heads are better than one?
Authors: Sveum Tor 
Published: May 2013

PurposeThe purpose of this paper is to discuss learning experiences, mutual benefits and possible drawbacks from collaborative writing and presentation of scientific papers at Bobcatsss international library conferences.Design/methodology/approachA web‐based questionnaire was sent to participants who co‐authored and presented papers at the Bobcatsss 2012 conference. The results are measured against the viewpoints and experiences of five Norwegian students, who have collaborated with the author of this paper, at four Bobcatsss conferences, in 2006, 2009, 2010 and 2012.FindingsResponses from the survey and the student interviews indicate that collaborative writing is a superior strategy for learning LIS subjects. None of the interviewees and few of the respondents had attended a writing course to improve their writing skills. Many had not read literature of the type: “How to write a scientific paper”.Practical implicationsThe study may be useful for future LIS students who arrange Bobcatsss conferences and for those who plan to write and present a scientific paper. Contributors could benefit from a study that highlights the theoretical, didactic and practical problems in the field of collaborative writing.Originality/valueWhile the data are exclusively from Bobcatsss, the findings may be more widely relevant. There are few studies on Bobcatsss, except for the annual reports. This paper explores the educational rewards, the complexity and difficulties of collaborative writing.
A review of the open access concept in the UAE
Authors: Mavodza Judith 
Published: May 2013

PurposeThis paper seeks to highlight the recent open access (OA) initiatives in the United Arab Emirates (UAE).Design/methodology/approachThe paper finds that the UAE open access initiatives may be the beginning of advances towards encouraging contributing to OA peer‐reviewed article publication for enabling knowledge creation. The OA initiative appears to be a harbinger of things to come particularly at UAE institutions of higher learning where most of the academic research happens. For librarians, the time has come to be involved with the creation of institutional repositories as their roles evolve.FindingsThe research is based on literature rather than a field study. This means an actual survey may be more informative in the future.Research limitations/implicationsIt is important for librarians and the academic community to understand what OA means in order to both contribute and benefit from it.Practical implicationsOA as a concept implies giving the responsibility to librarians to give more advice to patrons about effective use of OA resources.Originality/valueThis paper reinforces many of the concepts being discussed regarding OA initiatives both in the UAE and globally.
Affective and cognitive antecedents of customer loyalty towards e-mail service providers
Authors: Kumar Ranganathan Sampath , Madupu Vivek , Sen Sandipan , R. Brooks John 
Published: May 2013

Purpose– The purpose of this study is to identity cognitive and affective determinants of customer loyalty towards e-mail services, including interrelationships, and to understand the process by which the cognitive and affective antecedents influence customer loyalty.Design/methodology/approach– An online survey was conducted to gather data from Gmail users. Data were analyzed using structural equation modeling.Findings– Results indicate electronic service quality and e-trust (cognitive) impact customer loyalty through affective variables like emotions, satisfaction, e-trust (affective) and affective commitment. Results also indicate that e-mail service providers who intend to build long term relationships with their customers will benefit by investing in emotional factors along with cognitive factors.Research limitations/implications– A predominantly male audience responded to the research query based on one e-mail service setting. Based on the responses, it was determined that e-mail service providers can benefit by building emotional bonds with customers. Enhancing consumption emotions leads to development of emotional bonds and customer loyalty.Originality/value– Much of the extant literature has examined the role played by cognitive antecedent variables in determining e-loyalty. Studies that researched the role of affective variables are scant. This paper is unique in that it examines both cognitive and affective variables in determining e-loyalty. This study differs from other studies in that it uses antecedents such as emotions, affective commitment, and e-trust (affective) to determine customer loyalty toward e-mail services. Interrelationships among the antecedents were also explored.
Embodied transformative metaphors and narratives in organisational life‐worlds of change
Authors: Küpers Wendelin M. 
Published: May 2013

PurposeThe purpose of this paper is to describe how a phenomenological approach can help to understand embodied dimensions and compare different and shared qualities, functions and potential, as well as ambivalences and limitations of metaphors and stories in organisations.Design/methodology/approachBased on a phenomenological understanding and use of multiple discourses, the specific expressive and communicative nature, linkages to meaning, mediation and integration, as well as transformational, innovating and generating potentials of metaphors respectively, narratives are analysed conceptually and discussed. Accordingly similarities and differences, overlapping and conflicting patterns, thus correspondences and rapprochements of both metaphors and narratives are shown and illustrated.FindingsThe critical comparison of various, especially transformative functions, ambivalences and ambiguous uses of metaphorical and narrative sides and practices reveals their inherently dynamic inter‐relational nexus. The analysis shows how metaphors and stories/narratives can serve each other, as well as how they work together and contribute for transformation in organizations. In turn, this also offers new potential for understanding the practical opportunities and obstacles to the management of change.Originality/valueThe originality of this paper lies in that besides using multiple discourse, it follows an advanced Merleau‐Pontyian phenomenological approach and thus considers embodied dimensions of metaphors and stories/narratives and its implication for organizations critically. Working out the intriguing relationship between metaphor and narrative offers significant new insight and avenues for the research of organizational inertia and change.
A study on weak form of market efficiency during the period of global financial crisis in the form of random walk on Indian capital market
Authors: Jain Priyanka , Vyas Vishal , Roy Ankur 
Published: May 2013

PurposeThis paper aims to study the weak form of efficiency of Indian capital market during the period of global financial crisis in the form of random walk.Design/methodology/approachThe study considered daily closing prices of S&P CNX Nifty, BSE, CNX100, S&P CNX 500 from April 1, 2005 to March 31, 2010. The data source is the equity market segment of NSE and BSE. Both parametric and nonparametric tests (“ex‐posts” in nature) are applied for the purpose of testing weak‐form efficiency. The parametric tests include Augmented Dickey‐Fuller (ADF) unit root tests and nonparametric tests include Phillips‐Perron (PP) unit root tests and Run test. ADF tests use a parametric autoregressive structure to capture serial correlation and PP tests use non‐parametric corrections based on estimates of the long‐run variance of ΔYt.FindingsThe results suggested that the Indian stock market was efficient in its weak form during the period of recession. It means that investors should not be able to consistently earn abnormal gains by analysing the historical prices. Hence one should not be able to make a profit from using something that everybody else knows.Practical implicationsThe study reports that all the stocks in these selected indices are fundamentally strong and their prices are not influenced largely by historical prices and other relevant factors which came from industry and any other information that is publically available. Thus it can be concluded that the Indian stock market was informationally efficient and no investor can usurp any privileged information to make abnormal profits.Originality/valueWhere past studies have examined the weak‐form of efficiency of various markets and the effect of globalisation and global financial crisis on the various sectors of developing and emerging economies, this paper attempts to study the weak form of efficiency of the Indian capital market in the period of recession in the form of random walk.
Corporate social responsibility
Authors: Ahamad Nalband Nisar , Al‐Amri Mohammed S. 
Published: May 2013

PurposeThe world is becoming global, digital, health conscious and spiritual. In this new and evolving international environment with a large private sector and global integration of world capital markets, Corporate social responsibility (CSR) has become the prominent topic of institutional reform. This issue of CSR is of great importance as the Saudi economy is opening up and the government is trying to diversify its investments and reduce its reliance on the petroleum sector. The proposed research study is aimed at identifying perceptions of managers, company practices and performance of companies concerning CSR practices of 21 listed companies in Saudi Arabia.Design/methodology/approachFrom each company, ten managers were chosen randomly totaling two hundred and ten respondents. Primary and secondary data was collected for the study. Primary data were collected by conducting interviews and discussions with management respondents through questionnaires structured for the purpose.FindingsThe empirical findings in the KSA study support the applicability of Carroll's Pyramid of CSR constructs and Lawrence et al.'s charity and stewardship principles.Research limitations/implicationsThere is excellent scope for future research on the current topic and in improving the instruments, measures and constituent concepts of CSR constructs in order to provide better guidance to policy makers and managers, as well as academic interest.Originality/valueSaudi Arabia is known for its charity and stewardship principles, but not much empirical work based on CSR constructs has been done. Hence, this study attempts to measure perception and construct validity.
Unspeakable stories: when counter narratives are deemed unacceptable
Authors: Gair Susan , Moloney Sharon 
Published: May 2013

PurposeQualitative researchers embrace insider narratives and affirm an environment where stories of lived experiences are acceptable and welcomed. Equally, subjective narratives often are presented for publication with an assumption that they will reach a readership, after a rigorous but empathic review process. Such assumptions and expectations underpin Indigenous, postmodern, feminist, critical and narrative research and writing approaches, all of which seek to foreground non‐dominant stories, and expose untold lived experiences through publications. However, this paper aims to challenge the somewhat implicit narrative that “lived experiences would always be welcomed”.Design/methodology/approachThe authors discuss qualitative researchers and narratives, including excluded stories, and then reveal their own experiences of trying to publish less common, confronting, adoption narratives.FindingsThe authors find that stories that do not meet the authorized or conventional version of a social transcript, or those beyond current comprehension, may remain silenced. They speculate that the adoption stories they presented for publication were rejected because they were too confronting.Originality/valueThe authors contend that some stories challenge convention to such an extent that they become unacceptable. They tell different but interwoven stories of rejected, adoption‐related manuscripts, before reflecting on implications for the presentation of qualitative narratives.
Narrative inquiry and nursing research
Authors: Green Brenda 
Published: May 2013

PurposeTraditional academic discourse in qualitative studies is devoid of the subjective individual, and lacks the particulars of experience and the lifelikeness that evokes meaning when researchers address real‐life problems. This paper aims to explore the value and application of utilizing narrative inquiry in nursing research. As a result, this review seeks to argue that understanding the lived experience allows nurse researchers an “insider view” and a deeper understanding of health and social issues that arises from the relationship between the participant and researcher. Additionally this paper aims to highlight some of the challenges and tensions in narrative work including the researcher's self‐reflection within the research process.Design/methodology/approachThis paper takes the form of a literature review.FindingsThis paper highlights some of the challenges and tensions in narrative work including the researcher's self‐reflection within the research process. It argues that understanding the lived experience allows nurse researchers an “insider view” and a deeper understanding of health and social issues that arises from the relationship between the participant and researcher.Originality/valueThis original article presents an argument that suggests narrative inquiry in nursing research offers a particular way of caring about how knowledge is produced and the importance of the relationship between the researcher and the co‐researcher.
Information sharing through inter‐organisational systems in local government
Authors: Ziaee Bigdeli Alinaghi , Kamal Muhammad , de Cesare Sergio 
Published: May 2013

PurposeThe dilemma of implementing and adopting inter‐organisational systems (IOS) that enable information sharing in an electronic fashion has been regarded as an inevitable issue for the public sector. The majority of previous studies have mainly focused on Central or Federal level organisations, and more importantly applied so‐called old fashion theoretical lenses, hence failed to capture the extensive picture of information sharing in an inter‐organisational and inter‐departmental settings. Therefore, the purpose of this paper is to investigate the barriers and enablers of information sharing in local level in order to clarify why sharing information in local level differs from the central/federal level, and why innovation adoption theories are not sufficient enough to explore an inter‐organisational phenomenon.Design/methodology/approachA systematic literature review on technology adoption in public sector is carried out in order to select a suitable theoretical lens. Hence, based on previous research on information sharing in public/private sector, inter‐organisational systems adoption, and inter‐departmental collaboration, the factors and participation phases that are relevant to the context of local government have been summarised and discussed.FindingsThis paper proposes a novel conceptual framework that can be used as a tool for decision‐making while sharing information electronically. The framework consists of four main levels: investigation and presentation of factors influencing EIS in LGAs based on external environment, organisational capacity, technology environment, EIS characteristics, and inter‐departmental environment; investigation and presentation of the processes that an LGA department should carry out to decide whether to share information with another department; mapping of the influential factors on the participation phases; and prioritisation of the factors influencing EIS in LGAs in different decision‐making phases.Research limitations/implicationsThe proposed framework should be tests and validated through empirical cases, focusing on inter‐departmental collaboration in local level.Originality/valueFrom theoretical perspective, almost none of the previous research have investigated the effectiveness of DOI or TOE in studying the adoption of inter‐organisational innovation. Also, they have failed to examine and prioritise the importance of the factor influencing EIS on the participation phases.
Social capital, networks, trust and immigrant entrepreneurship: a cross‐country analysis
Authors: Turkina Ekaterina , Thi Thanh Thai Mai 
Published: May 2013

PurposeThis study is devoted to the empirical assessment of the macro‐level impact of social capital on immigrant entrepreneurship (the general levels of immigrant entrepreneurship, as well as high‐value added immigrant entrepreneurship).Design/methodology/approachThe paper applies multiple regression analysis to the data on immigrant entrepreneurship and high‐value added immigrant entrepreneurship provided by OECD. The measures of the independent variables (the components of social capital) are based on World Value Survey.FindingsThe results reveal that social capital does play a significant role in high‐value added immigrant entrepreneurship in particular and immigrant entrepreneurship in general. With strong statistical significance, three social capital factors – networking, interpersonal trust, and institutional trust – provide an explanation for variations in immigrant entrepreneurship across countries.Originality/valueAlthough the literature has long pointed out the importance of social capital as a determinant of economic activity, entrepreneurship researchers have focused much attention on the impact of personal, economic, and politico‐administrative factors while leaving social capital factors largely unexamined. Thus, study offers a systematic analysis of the effects of social capital on immigrant entrepreneurship and high‐value added immigrant entrepreneurship at a macro level and discusses policy‐making implications.
Entrepreneurship among British Africans: moving forward by looking backward
Authors: Nwankwo Sonny 
Published: May 2013

PurposeThis paper aims to explore how the complex interrelationship between historical factors and socio‐economic contexts contributed in shaping the contemporary representation of African entrepreneurship in Britain. Using this prism, it highlights some of the critical developmental challenges and future prospects.Design/methodology/approachIn order to track the connection between historical/immigration experiences and conditions of entrepreneurial development among Africans in Britain, the paper follows in the tradition of socio‐historical method. It leans on syntheses drawn from a broader underpinning literature.FindingsThe way in which the historiography of African entrepreneurship is generally presented reveals hybrid and ambivalent positions; guiding as well as constraining the representation of entrepreneurial choices of contemporaneous British Africans. Historical antecedents have strong explanatory powers in the construction or reconstruction of entrepreneurial identities of British Africans.Practical implicationsAgainst the backcloth of the problems generally encountered in attempts to stimulate and support entrepreneurship in black and African communities in Britain, policy designers very often ignore the fact the solutions will have to be sought from within the paradigms that created the problems. The positioning of this paper is intended to begin to plug this gap.Originality/valueThe concept of discourse is critical to understanding entrepreneurial processes of British Africans and bears careful explanation to their entrepreneurial transitions. This angle of inquiry is novel, with possibilities for opening new sites of knowledge.