bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of groups and decision aid reliance on fraud risk assessment
Authors: Alon Anna , Dwyer Peggy 
Published: April 2010

PurposeThe purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment.Design/methodology/approachThe research framework links the influences of the fraud assessment setting and decision aid reliance. The hypotheses are tested in an experiment with two manipulated factors: setting (group or individual) and decision aid (provided or not provided).FindingsThe results of the study provide insight on how the brainstorming impacts fraud risk assessment, decision aid use and decision aid reliance. The results show that groups using a decision aid with fraud risk factors demonstrate superior decision quality and effectiveness even with lower decision aid reliance.Research limitations/implicationsThe influence of the setting (group or individual) on the fraud evaluation and detection is highlighted.Practical implicationsThis paper will be informative for auditors and firms involved in designing an efficient and effective fraud risk assessment.Originality/valueThis paper integrates the fraud risk assessment and decision aid literature to evaluate decision quality and effectiveness of group fraud risk assessment.
Labor market penalties from past earnings restatements
Authors: Steven Flynn R. 
Published: April 2010

PurposeExperts contend that knowledge of the personal labor market penalties (loss of employment and future wealth) incurred by past chief executive officers (CEOs) forced to restate their firms' earnings may induce current CEOs to refrain from fraudulent disclosures. Because of the increased incidence of earnings restatements and the importance of augmenting investor trust, this paper aims to examine empirically nonprofessional investors' impressions of managerial earnings restatement penalties as fraud deterrents.Design/methodology/approachThe restatement penalties were explored in an experimental setting with nonprofessional investors as subjects. Using an experimental case as a basis, the study compared subjects' predictions of the probability that a CEO would fraudulently report a particular transaction under two general conditions: the absence of a specific fraud deterrent; and the presence of two potential deterrents, earnings restatement penalties and CEO financial statement certifications.FindingsStatistical analyses revealed that investors viewed the earnings restatement penalties as fraud deterrents, providing a level of protection comparable to that offered by financial statement certifications, a mandated practice originally intended to deter fraud. These results suggest that investors' awareness of past restatement penalties could help to enhance the credibility of currently reported earnings.Originality/valueThe investigation of this topic makes two contributions to existing research. First, it provides empirical evidence concerning a potential fraud deterrent (earnings restatement penalties) previously unexamined in prior studies. Second, it represents a new area of inquiry in earnings restatement research, both in topic (the perceived deterrence qualities of restatement penalties) and in method (empirical research vs traditional archival studies).
“The Hurdles Analysis” as an instrument for improving sustainable stewardship
Authors: Guenther Edeltraud , Scheibe Lilly , Greschner Farkavcová Vera 
Published: April 2010

PurposeThe management of procurement processes can be one important factor in achieving an integrated stewardship of resources. This paper's purpose is to complete an empirical study to record the current perception of hurdles in German industries.MethodologyThe questionnaire‐based survey was conducted with the major 883 large and all medium‐sized companies that are members of the “German Association of Materials Management, Purchasing, and Logistics (AMMPL)” 24 theory and experience‐based questions regarding several areas (legislation, company objectives, knowledge of products and services, costs, motivation) were asked in an explorative design.FindingsThe study identified hurdles that are perceived as significantly greater than others. There are differences in hurdles between the industries, but also within a particular industry. Medium‐sized companies feel more uncertainties regarding legislation or bemoan the absence of supportive guidelines.Research limitations/implicationsThe 24 theory‐ and experience‐based questions could not be sorted into clearly defined hurdles groups. Further research in this direction is recommended as well as in‐depth analyses of industries and actors.Practical implicationsSustained and concerted efforts to reduce the hurdles to further legislation or information campaigns initiatives on those hurdles that have been identified.Originality/valueThe paper indicates that hurdles to green procurement exist and companies have to cope in their efforts to increase their environmental responsibility. The paper provides strategies to handle and overcome such hurdles to firstly support the companies and secondly provide a basis for further in‐depth research on this topic.
Environmental management in Danish transnational textile product chains
Authors: Søgaard Jørgensen Michael , Jørgensen Ulrik , Hendriksen Kåre , Hirsbak Stig , Holmlund Thomsen Henrik , Thorsen Nils 
Published: April 2010

PurposeThe purpose of this paper is to analyse environmental responsibility of companies from industrialized countries when they source materials and products in countries with less environmental protection.Design/methodology/approachThe paper is a study of corporate environmental management in the Danish textile and clothing sector, with 13 cases based on interviews and material from reports and websites. The criteria for choosing the cases were variety of size and market segment, and a mixture of companies that take environmental initiatives and companies for which it was not known whether they take environmental initiatives.FindingsSeveral different environmental practices were identified: some companies were early which got sustained initiatives, and some early and not sustained initiatives; some companies were late with sustained initiatives, and some late and not sustained initiatives; and finally, some have a practice without environmental initiatives. Dominating types of initiatives are cleaner technology, environmental management systems and cleaner products. Driving forces are governmental regulation, customer demands, market expectations and protection of corporate brands. Some companies focus on capacity building at the suppliers in developing countries, while other companies seem to focus the complex activities at domestic suppliers. Two new facilitating actors in environmental management in product chains were identified.Research limitations/implicationsThe focus on one sector in one country limits the number of variables in the analysis. It enables comparisons among the analysed companies, but limits the possibilities for comparison across sectors and countries.Originality/valueThe paper has value as a study of the development of environmental management in a number of companies within the same sector over a number of years, whereby changes in management focus and the embedding of initiatives can be analysed.
A framework of theoretical lenses and strategic purposes to describe relationships among firm environmental strategy, financial performance, and environmental performance
Authors: Clemens Bruce , Bakstran Lynn 
Published: April 2010

PurposeThe purpose of this paper is to investigate whether the type of theoretical lens and strategic purpose impacts the relationships among firm environmental strategy, financial performance, and environmental performance.Design/methodology/approachThis is a theoretical paper which first investigates three constructs: firm environmental strategy, environmental performance, and economic performance. Scholars have argued for different relationships among the three constructs. The paper then discusses two theoretical lenses (strategic choice and the resource‐based view) and two strategic purposes (stakeholder and shareholder) used in the literature. The paper argues that the type of theoretical lens and strategic purpose will impact the way the three constructs (firm environmental strategy, financial performance, and environmental performance) are arranged.FindingsThe paper provides a two‐by‐two matrix distinguishing between theoretical lens and strategic purpose. The paper argues that the specific choice of theoretical lens and strategic purpose helps define the way firm environmental strategy, financial performance, and environmental performance are arranged.Originality/valueAs different scholars have argued for different relationships among the three constructs, this paper provides a framework that could help justify the seemingly paradoxical relationships. The paper concludes with ideas for future research on these issues.
Preserving digital resources: issues and concerns from a view of librarians
Authors: Galyani Moghaddam Golnessa 
Published: April 2010

PurposeThis paper aims to provide an overview of the challenges imposed on libraries by the presence of digital resources.Design/methodology/approachThe paper reviews the main challenges and key issues of digital archiving from the point of view of librarians.FindingsInformation technology and the presence of the web are challenging the role of librarians in preserving library materials for future generations. Preserving digital resources is not going to be the same as preserving traditional resources and is absolutely a new responsibility for digital librarians. They are facing many new issues and concerns in digital preservation. These issues can be divided into three areas: technical issues, organisational issues and legal issues.Originality/valueThe paper provides insights into the current issues and challenges in digital archiving.
Interview with David Rhodes and Daniel Stelter, authors of Accelerating out of the Great Recession
Authors: by Juliet Norton Interview 
Published: April 2010

PurposeThe purpose of this paper is to present and an interview with David Rhodes and Daniel Stelter of the Boston Consulting Group.Design/methodology/approachThis briefing is prepared by an independent interviewer.FindingsDavid Rhodes has worked primarily on projects involving major strategy and organizational change in large financial institutions, working with clients in Europe, Asia‐Pacific, the Middle East, and the United States. Daniel Stelter has participated in and directed many projects throughout Europe with a focus on corporate finance (including M&A, IPOs, due diligence, strategic alliances, and joint ventures) and strategy (including portfolio strategy and value management).Originality/valueThe interview provides insights into how organizations should implement their strategic vision.
Interview with Don Sull
Authors: by Juliet Norton Interview 
Published: April 2010

PurposeThe purpose of this paper is to provide an interview Don Sull, Professor of Management Practice in Strategic and International Management at the London Business School and author of The Upside of Turbulence.Design/methodology/approachThis briefing is prepared by an independent interviewer.FindingsSull has published four books and over 100 articles, book chapters, and case studies. Six of his seven Harvard Business Review articles have been bestsellers. Professor Sull has been named an “up and coming business thinker” by The Financial Times and identified as one of the next generation of management gurus by the The Economist. In 2008, he was also named one of Fortune’s Ten New Gurus You Should Know.Practical implicationsProvides strategic insights and practical thinking that have influenced some of the world’s leading organizations.Originality/valueThis interview provides insights into the different tactics that firms can use to deal with turbulent times, and assesses how some companies consistently not only survive very volatile markets, but spot and seize the opportunities that emerge out of these markets.
In‐service parameters from façade rendering mortars
Authors: Flores‐Colen Inês , Silva Luís , de Brito Jorge , Peixoto de Freitas Vasco 
Published: April 2010

PurposeThe purpose of this paper is to analyse two parameters relevant to the physical‐mechanical performance of external renders, mainly, bulk density and apparent or open porosity, by performing laboratory tests on samples collected under real in‐service conditions.Design/methodology/approachThe test procedure (sample preparation and techniques used) and its relationship with the overall performance characteristics and with any anomalies are discussed for each parameter. The analysis of the results covers seven case studies and 15 walls with renders made on site (cementitious and cement‐lime based) and non‐traditional or pre‐mixed renders.FindingsIt was concluded that reliable relationships could be established between the test results and other physical parameters relevant to the mechanical and water‐related behaviour of different types of cementitious renders. Notwithstanding the usual drawbacks of laboratory tests (more time‐consuming, higher costs and greater destruction of the walls), the use of small samples and the additional data obtained in terms of in‐service performance justify the use of this type of test.Originality/valueThe originality of this approach comes from the advantage of conducting both laboratory tests (reliability and standardization) and in situ tests (testing real materials subjected to in‐service conditions). Current practice is either to test virgin materials in quasi‐perfect laboratory conditions (therefore far from reality) or to test materials on site using standard in situ techniques sensitive to subjectivity and in far from ideal environmental conditions.
Measures of environmentally sustainable development and their effect on property asset value
Authors: Warren Clive 
Published: April 2010

PurposeThe global market for sustainable buildings is growing, albeit from a slow start, as awareness of the consequences of climate change begin to influence the corporate decision makers seeking new office accommodation. Research has shown that a circle of blame has prevailed in recent times resulting in few sustainable buildings being developed. The recent growth of the Green Star and NABERS rating schemes is testament to the need to establish market recognisable measures of environmentally sustainable development (ESD) against which developers, occupiers, and owners can benchmark their sustainability credentials. The developer's and owner's dilemma that has emerged from the uncertainty as to what a sustainable building is, has been one of; can I afford the added cost of ESD or, more particularly, can I afford not to build ESD? A more precise question that is being asked is how many green stars do I actually need? This paper aims to examine the growth of the rating systems in Australia and the issues facing developers, owners and valuers in establishing the viability of ESD.Design/methodology/approachThis study examines the growth of the environmentally sustainable building rating systems in Australia and the issues facing developers, owners and valuers in establishing the viability of environmentally sustainable design (ESD). It explores the occupiers'/corporate real estate perspective looking at workplace and triple bottom line performance as well as issues relating to green leases in ESD premises.FindingsResults from this study suggest that building owners and developers are seeking to develop and own buildings with ESD credentials and that there is a growing demand for these buildings from occupiers. The study shows that currently there is a focus on rating buildings at the design stage rather than as constructed, and that there is a need to develop consistent rating tools to enable valuers to evaluate buildings on a like for like basis.Originality/valueThis study analyses data on green building ratings and evaluates the growth of ESD rating systems in the Australian market.
The evolution of the “Public Purpose Rule” in compulsory acquisition
Authors: Mangioni Vince 
Published: April 2010

PurposeThis paper aims to articulate the emerging and non‐descript purposes “referred to as public purposes” for which land and property may be acquired within Australia and internationally using compulsory acquisition laws.Design/methodology/approachIn demonstration the emergence of non‐descript purposes for which land is being acquired, a reflective case study in the USA, has been used to both highlight the broad nature of public purposes as well as the emerging trend of land acquired for site assembly and on‐sale to private developers.FindingsThe main findings of this paper are threefold. The first finding is the extent of public resistance and backlash to what is seen as a threat to the tenure of land and property rights. The second finding is the perceived abuse of land acquisition powers by government for site assembly and on‐sale of land for purposes beyond the provision of traditional public infrastructure. The final finding is the lack of adequate compensation or framework for the provision of compensation in the form of reinstatement for parties dispossessed of their property.Originality/valueA “just term parity value” framework and model has been developed to evoke and provide a way forward in the provision of compensation which includes the provision of re‐instatement for property owners dispossessed of their property.
Incremental risks in Web 2.0 applications
Authors: Rudman Riaan J. 
Published: April 2010

PurposeThe purpose of this paper is to identify and investigate the security issues an organisation operating in the “new” online environment is exposed to through Web 2.0 applications, with specific focus on unauthorised access (encompassing hackers). The study aims to recommend possible safeguards to mitigate these incremental risks to an acceptable level.Design/methodology/approachAn extensive literature review was performed to obtain an understanding of the technologies driving Web 2.0 applications. Thereafter, the technologies were mapped against Control Objectives for Information and Related Technology (CobiT) and Trust Service Principles and Criteria and associated control objectives relating to security risks, specifically to hacker risks. These objectives were used to identify relevant risks and formulate appropriate internal control measures.FindingsThe findings show that every organisation, technology and application is unique and the safeguards depend on the nature of the organisation, information at stake, degree of vulnerability and risks. A comprehensive security program, including a multi‐layer technological, as well as an administrative component, should be implemented. User training on acceptable practices should also be conducted.Originality/valueObtaining an understanding of Web 2.0 and Web 2.0 security is important, as Web 2.0 is a new, poorly understood technology and with the growing mobility of users, the potential surface area of attack increases and should be managed. The paper will help organisations, information repository managers, information technology (IT) professionals, librarians and internal and external auditors to understand the “new” risks relating to unauthorised access, which previously did not exist in an on‐line environment, and will assist the development of a framework to limit the most significant risks.
Factors affecting librarians' attitudes toward IT application in libraries
Authors: Ramzan Muhammad , Singh Diljit 
Published: April 2010

PurposeThe purpose of this paper is to investigate the factors affecting librarians' attitudes toward IT application in libraries. It also aims to identify common underlying factors, which could be used to predict the probable behavior of librarians toward IT innovation in their libraries.Design/methodology/approachPrimary data were collected through a questionnaire survey of 288 (sample of 682) head librarians working in academic libraries across Pakistan. In total, 76 per cent valid responses were used for factor analysis. Principal components analysis was deployed to extract the underlying factors using SPSS.FindingsThe study found that the intensity of librarians' fears in IT handling, ability to cope with the ever‐changing IT innovations and their level of understanding of IT‐based rules and regulations were good predictors of librarians' attitudes toward information technology.Practical implicationsThe findings can be utilized to improve the librarians' attitudes toward IT applications, their role in IT‐related decision making, their ownership of IT application in libraries and for success of library IT projects and innovations.Originality/valueThe study is the first of its type in this region, particularly in Pakistan. The paper provides insight into the people responsible for IT application in libraries.
Consumers' stock preferences beyond expected financial returns
Authors: Aspara Jaakko , Tikkanen Henrikki 
Published: April 2010

PurposeThe purpose of this paper is to examine the links between individual investors' subjective evaluations of certain companies' products and brands, on one hand, and their willingness and decisions to invest in those companies' stocks, on the other. The authors aim to challenge the traditional assumption that individuals would make stock investment decisions purely on the basis of expected financial returns and risks.Design/methodology/approachSurvey data were collected from 293 individuals who invest in the stock market of a European country and analyzed with PLS path modeling.FindingsIn the clear majority of the consumers' stock investment decisions that were analyzed, the consumers exhibited some willingness to invest in a chosen stock beyond its expected financial returns/risk. Two variables are found to elicit willingness to invest in a company's stock beyond its financial returns: the personal relevance that the individual attaches to domains (activities or areas of interest; ideas or ideals) supported or represented by the company's products; and the individual's affective evaluation of the company's product brand.Research limitations/implicationsReplicating the study with different companies from different industries and with consumers from different countries will be important. Overcoming a potential retrospection bias in the reported study is also a task for further research.Practical implicationsThe findings provide insights that can serve segmentation, targeting, and positioning when it comes to marketing a company in the stock market so as to attract investors.Originality/valueThe paper provides new evidence on the influence of product and brand evaluations in consumers' stock investment decisions – suggesting that positive product evaluations elicit extra willingness to invest in a company's stock, over and beyond its financial returns.