Increasing productivity in the Big 4: a research note

2014 ◽  
Vol 9 (3) ◽  
pp. 297-302
Author(s):  
Chereen Pasha

Purpose – The purpose of this article is to examine the idea of increasing employee productivity and retention within the Big 4 accounting firms through the inclusion of sleeping pods to allow napping. Design/methodology/approach – I have reviewed multiple sources of information and data including Organisation for Economic Co-operation and Development data to conclude that allowing napping within Big 4 accounting firms could increase productivity. Findings – As a research note suggesting future research, I am hoping that future research shall find support for the idea that there may be a relationship between being well rested and increase in performance. Practical implications – Higher quality of workers will increase their productivity and the company’s profits. Conservative leaders in large audit firms may reject the idea of incorporating “energy pods”. New ideas always come with push back and criticism. Originality/value – Big 4 firms have developed a working system that could be improved to remove the negative stigma of overworking their employees. The value this research strives to reveal is a structure that reduces turnover and increases retention after two years. “Energizing pods” have been introduced into technology and airline companies. Taking naps in a fast-paced, stressful work environment is not common, but it is a concept that should further explored for the sake of business professionals.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Guanghui Qiao ◽  
Liu Ding ◽  
Linlin Zhang ◽  
Huili Yan

Purpose The purpose of this paper is to reveal the knowledge evolution process, research hotspots and future trends in the accessible tourism research literature from 2008 to 2020. Design/methodology/approach A total of 213 articles on accessible tourism were selected from the core collection database of Web of Science (WoS) and analyzed using CiteSpace. Findings Over the 13-year period between 2008 and 2020, an increasing number of studies have been published concerning accessible tourism, but the overall base is still small. The research content mainly includes six modules. Among institutions, the University of Technology Sydney has published the largest number of papers. Cooperation among countries involves the USA, the United Kingdom, Australia, Portugal and China. Tourism Management is the leading journal for disseminating research on accessible tourism. Definition of “Accessible tourism” and the different scope of this phenomenon are re-discussed. In recent years, “experience” and “participation” have become the “new favorites” in accessible tourism research, which could reveal insights into future research directions. Research limitations/implications The sampling frame was defined in terms of the WoS database and even though this is an important database for global academic information, in the big data era, the authors may have to integrate information from multiple sources to comprehensively reveal and understand knowledge maps. Second, because of the operational constraints of the CiteSpace software, the authors only selected outputs published in peer-reviewed journals, excluding other published works, such as books and conference papers. Finally, because of the language restrictions of the authors, this research is limited to journals published in the English language. Practical implications Practically, the results of this study made a conclusion of accessible tourism research so that the researchers can easily know what has currently been done and what future research can do. Tourism managers can also understand the demands and the constraints of tourism for the people who have barriers to travel. They can supply more specific products for the accessible tourism and further promote the construction of barrier-free travel environments. Originality/value This paper unifies the literature on senior tourism and people with disabilities tourism, and uses CiteSpace to construct data and network visualizations, including a burst and dynamic analysis for the period covered by the sample. Furthermore, this paper proposed a more diversified accessible tourism.


2018 ◽  
Vol 23 (6/7) ◽  
pp. 576-594 ◽  
Author(s):  
Samantha L. Jordan ◽  
Wayne A. Hochwarter ◽  
Gerald R. Ferris ◽  
Aqsa Ejaz

Purpose The purpose of this paper is to test the interactive effects of grit (e.g. supervisor and employee) and politics perceptions on relevant work outcomes. Specifically, the authors hypothesized that supervisor and employee grit would each demonstrate neutralizing effects when examined jointly. Design/methodology/approach Three studies (N’s=526, 229, 522) were conducted to test the moderating effect across outcomes, including job satisfaction, turnover intentions, citizenship behavior and work effort. The authors controlled for affectivity and nonlinear main effect terms in Studies 2 and 3 following prior discussion. Findings Findings across studies demonstrated a unique pattern differentiating between grit sources (i.e. employee vs supervisor) and outcome characteristic (i.e. attitudinal vs behavioral). In sum, both employee and supervisor grit demonstrated neutralizing effects when operating in politically fraught work settings. Research limitations/implications Despite the single source nature of data collections, the authors took steps to minimize potential biasing factors (e.g. time separation, including affectivity). Future research will benefit from multiple sources of data as well as a more expansive view of the grit construct. Practical implications Work contexts have grown increasingly more political in recent years primarily as a result of social and motivational factors. Hence, the authors recommend that leaders investigate factors that minimize its potentially malignant effects. Although grit is often challenging to cultivate through interventions, selection and quality of work life programs may be useful in preparing workers to manage this pervasive source of stress. Originality/value Despite its practical appeal, grit’s impact in work settings has been under-studied, leading to apparent gaps in science and leadership development. Creative studies, building off the research, will allow grit to maximize its contributions to both scholarship and employee well-being.


2018 ◽  
Vol 23 (2) ◽  
pp. 212-229 ◽  
Author(s):  
Holly Slay Ferraro ◽  
Greg Prussia ◽  
Shambhavi Mehrotra

Purpose The purpose of this paper is to examine how age norms influence the relationship between individual differences, job attitudes, and intentions to pursue career transitions for midlife adults (aged 35 and above). The authors hypothesized that the effects of individual difference variables (i.e. resilience and reframing abilities) on career change intentions in addition to the effects of job attitude (i.e. commitment) on such intentions are moderated by career youth norms (CYN) which the authors defined as perceptions that the typical worker in a career field is younger than midlife. Design/methodology/approach In all, 206 people comprised the sample which was derived from an online survey. Moderated regression analysis was used to assess the extent to which age norms operated as a moderator of proposed relationships. Control variables were included based on prior research findings. Findings Findings demonstrated that age norms operate as a significant moderator for midlife adults. Specifically, the relationships between resilience, reframing, and commitment on intentions to pursue alternative careers are moderated by CYNs. Research limitations/implications Data were collected from a single source and assessed behavioral intentions in place of actual career change choice. Future research should derive data from multiple sources and assess behavior beyond intentions. Practical implications Industry leaders’ stereotypes about the appropriate ages for specific occupations or professions may impact the psychological mobility of midlife workers. Managers may wish to highlight midlife workers with particular skills (e.g. technological savvy), examine recruitment advertising for language that emphasizes youth, and invest in resilience training for aging workers. Originality/value Research examining careers at midlife and beyond has extensively discussed age discrimination and stereotypes as potential barriers to professional or occupational change. However, few studies have investigated how age norms and the comparisons people make between themselves and those they believe are occupying the jobs they desire may also pose barriers to career transition.


2021 ◽  
Author(s):  
David N. Herda ◽  
Jonathan H. Grenier ◽  
Billy E. Brewster ◽  
Mary E Marshall

The Big 4 accounting firms have expanded their legal service arms to historic proportions over the last decade, employing thousands of lawyers around the world. Although most of the Big 4's revenue from legal services is presently generated outside the U.S., they are now making inroads into the U.S. legal market, and rule changes are being considered that would further allow the Big 4 to offer legal services in the U.S. This essay summarizes the current status of Big 4 firms as legal service providers, discusses potential implications of legal offerings for their U.S. audit practices, and suggests directions for future research. Our proposed research questions are informed by several literatures, interviews with former Big 4 partners and practicing attorneys, and a survey of the general public. They center on the fundamental difference between audit and law practices, brand equity considerations, and culture changes within the Big 4.


2019 ◽  
Vol 34 (8) ◽  
pp. 951-985
Author(s):  
Ana Zorio-Grima ◽  
Pedro Carmona

Purpose The purpose of this paper is to examine whether audit firms use transparency reports (TRs) as a tool to standardize their brand image or whether the semantic and content analysis in these reports indicates a higher importance of country effects. Design/methodology/approach The sample includes 28 TRs published in English by the Big-4 audit firms from five EU countries (the UK, Ireland, Luxemburg, Hungary and Malta), as well as in the USA and Australia. Findings Using content analysis, this research finds that there is variation in the language used in TRs both across audit firms and jurisdictions. Most TRs from different countries of the same firm tend to be clustered, suggesting that audit firms use transparency reporting as a strategy to differentiate themselves from their competitors. In fact, EY and KPMG seem to have more standardized internal procedures and standardized information. Regarding country effects, the results indicate that TRs in the UK are longer and show more detailed information. Originality/value Overall, this research is innovative in the sense that it applies a new methodological approach to an emerging topic such as audit transparency reporting. It identifies emerging topics of voluntary disclosure, such as financial data of the firm, gender and ethnic origin of employees, community involvement or sanctions, among other topics of interest which might be explored in detail by future research to understand the construction of the profession.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dalia Hussein El-Sayed ◽  
Eman Adel ◽  
Omar Elmougy ◽  
Nadeen Fawzy ◽  
Nada Hatem ◽  
...  

PurposeThis study examines whether manipulation in attributes of corporate narrative disclosures and the use of graphical representations can bias non-professional investors' judgment towards firms' future performance, in an emerging market context.Design/methodology/approachThe authors conduct three different experiments with a 2 × 2 between-subjects design, using accounting and finance senior undergraduate students to proxy for the non-professional investors.FindingsResults show that simple (more readable) disclosures improve non-professional investors' judgment towards firms' future performance. In addition, it is found that non-professional investors are prone to a recency effect from the intentional ordering of narrative information, when using complex (less readable) narratives. However, no primacy effect is found, when using simple (more readable) disclosures. The results further provide evidence that the inclusion of graphical representations, along with the manipulated narrative disclosures, can moderate the recency effect of information order, when using less readable and complex narrative disclosures.Research limitations/implicationsThe results reveal that although the content of corporate disclosures can be objective, neutral and relevant, manipulation in textual features and the use of graphical presentations, can interact to impact how non-professional investors perceive and process the disclosed information. This study provides an Egyptian evidence regarding this issue, as the majority of prior studies concentrate on developed capital markets. In addition, it contributes to prior studies evaluating the appropriateness of the Belief Adjustment Model predictions about the effect of textual presentation order on decision-making, by providing evidence from an emerging market.Practical implicationsResults attempt to increase the awareness of investors and encourage them to use multiple sources of information to avoid the probable bias that can result from management's manipulation of narratives. In addition, the study could be of interest to regulators and standard-setters, where the results reveal the need for guidelines and regulations to guide the disclosure of narrative information and the use of graphical information in corporate reports.Originality/valueTo the best of the authors' knowledge, this is the first study to examine the effect of two impression management strategies in narrative disclosures (readability and information order), along with the use of graphical representations, on non-professional investors' judgment in an emerging market, like Egypt.


2019 ◽  
Vol 34 (4) ◽  
pp. 438-461 ◽  
Author(s):  
Brandon Ater ◽  
Christine Gimbar ◽  
J. Gregory Jenkins ◽  
Gabriel Saucedo ◽  
Nicole S. Wright

Purpose This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred methods for performing reviews and the stylization or framing of communicated review comments. Design/methodology/approach A survey was administered in which practicing auditors were asked about workpaper review process prompts, methods and preferences. The survey was completed by 215 auditors from each of the Big 4 accounting firms and one additional international firm. The final data set consists of quantitative and qualitative responses from 25 audit partners, 33 senior managers, 30 managers, 75 in-charge auditors/seniors and 52 staff auditors. Findings Findings indicate reviewers and preparers differ in their perceptions of the review process based on their defined roles. First, reviewers and preparers differ in their perspectives on which factors initiate the review process. Second, the majority of reviewers and preparers prefer face-to-face communication when discussing review notes. Reviewers, however, are more likely to believe the face-to-face method is an effective way to discuss review notes and to facilitate learning, whereas preparers prefer the method primarily because it reduces back-and-forth communication. Finally, reviewers believe they predominantly provide conclusion-based review notes, whereas preparers perceive review notes as having both conclusion- and documentation-based messages. Research limitations/implications This paper advances the academic literature by providing a unique perspective on the review process. Instead of investigating a single staff level, it examines the workpaper review process on a broader scale. By obtaining views from professionals across all levels, this work intends to inspire future research directed at reconciling differences and filling gaps in the review process literature. The finding that reviewers and preparers engage in role conformity that leads to incongruent perceptions of the review process should encourage the consideration of mechanisms, with the potential to be tested experimentally, by which to reconcile the incongruities. Practical implications Results support recent regulator concerns that there are breakdowns in the workpaper review process, and the findings provide some insight into why these breakdowns are occurring. Incongruent perceptions of review process characteristics may be the drivers of these identified regulatory concerns. Originality/value This is the first study to examine current workpaper review processes at the largest accounting firms from the perspective of both preparers and reviewers. From this unique data set, one key interpretation of the findings is that workpaper preparers do not appear to recognize a primary goal of the review process: to ensure that subordinates receive appropriate coaching, learning and development. However, workpaper reviewers do, in fact, attempt to support preparers and work to create a supportive team environment.


2019 ◽  
Vol 24 (4) ◽  
pp. 278-296
Author(s):  
Diane Lawong ◽  
Gerald R. Ferris ◽  
Wayne Hochwarter ◽  
Liam Maher

Purpose Researchers have identified various recruiter and organization characteristics that individually influence staffing effectiveness. In extending contemporary research, the purpose of this paper is to address a straightforward question unexamined in previous research, namely, does recruiter political skill interact with organization reputation to influence applicant attraction in the recruitment process? Specifically, the authors hypothesized that for recruiters high in political skill, as organization reputation increases, applicant attraction to the organization increases. Alternatively, for recruiters low in political skill, as organization reputation increases, there is no change in applicant attraction to the organization. Design/methodology/approach Three studies were conducted to create the experimental manipulation materials, pilot test them and then conduct tests of the hypotheses. Study 1 created and tested the content validity of the recruiter political skill script. Study 2 reported on the effectiveness of the recruiter political skill experimental manipulation, whereby a male actor was hired to play the part of a recruiter high in political skill and one low in political skill. Finally, Study 3 was the primary hypothesis testing investigation. Findings Results from a 2×2 between-subjects experimental study (N=576) supported the hypotheses. Specifically, high recruiter political skill and favorable organization reputation each demonstrated significant main effects on applicant attraction to the organization. Additionally, the authors hypothesized, and confirmed, a significant organization reputation × recruiter political skill interaction. Specifically, findings demonstrated that increases in organization reputation resulted in increased applicant attraction to the organization for those exposed to a recruiter high in political skill. However, the effect was not for a recruiter low in political skill. Research limitations/implications Despite the single source nature of data collections, the authors took steps to minimize potential biasing factors (e.g. time separation, including affectivity). Future research will benefit from gathering multiple sources of data. In addition, no experimental research to date exists, examining political skill in a laboratory context. This finding has important implications for the growing research base on political skill in organizations. Practical implications First impressions are lasting impressions, and it is very costly to organizations when recruiters lose good candidates due to the failure to make a memorable and favorable impression. This paper supports the use of political skill in the recruitment process and highlights its capability to influence and attract job applicants to organizations successfully. Originality/value Despite its scientific and practical appeal, the causal effects of political skill on important work outcomes in an experimental setting have not been formally investigated. As the first experimental investigation of political skill, the authors can see more clearly and precisely what political skill behaviors of recruiters tend to influence applicant attraction to organizations in the recruitment process.


2015 ◽  
Vol 28 (2) ◽  
pp. 160-171 ◽  
Author(s):  
Joseph Beams ◽  
Yun-Chia Yan

Purpose – This paper aims to examine the effect that the recent financial crisis had on auditor conservatism in the form of increased going-concern opinions. Design/methodology/approach – This study uses a sample of US’ distressed firms from 2005 to 2011 to test the change in going-concern opinions issued. This paper uses a logistic regression model to control for other predictors of going-concern opinions to determine when the financial crisis led to an increase in auditor conservatism. Findings – The authors find that auditors became more conservative in the form of issuing higher levels of going-concern opinions even after controlling for other predictors of going-concern opinions. This increased conservatism was present in both Big 4 and non-Big 4 accounting firms. The increased conservatism quickly returned to normal levels when the financial crisis eased. Originality/value – These findings add to the literature on the effects of environmental changes on audit opinions. Additionally, this study finds a difference in the timing of the reaction by large and small accounting firms, but, overall, it finds consistency in that both increased conservatism during the crisis and quickly returned to normal afterward.


2017 ◽  
Vol 41 (5) ◽  
pp. 710-727 ◽  
Author(s):  
Xuebing Dong ◽  
Yaping Chang ◽  
Xiaojun Fan

Purpose Marketers recognize that the internet is crucial in the lives of consumers; thus, they invest money on online advertisements. Using multiple online media primarily influences the message acceptance of consumers. The synergistic effect of online multimedia relies on form, content, and sources of information, and time. The paper aims to discuss these issues. Design/methodology/approach A model that reflects the influence of the characteristics of online multimedia on message response through message acceptance is established based on theories of information persuasion, encoding variability, and multiple-source assumption. Based on a survey of 411 online media users, the study applies partial least-squares regression to test the research model. Findings The results show that variety of forms, complementary of contents, diversity of sources, and time interval influence message response via message strength. Complementary of contents and diversity of sources affect message response via perceived credibility. Synergy type moderates the relationship between variety of forms and perceived credibility and between diversity of sources and perceived credibility. Research limitations/implications The current study mainly tests the effect of these characteristics on message response and the moderating effect of synergy type. Future research can examine the effect of these characteristics on information seeking and consumption behavior and the moderating effect of the cognitive mode of consumers. Practical implications This study provides insight into the characteristics of synergy and contributes to the literature on integrated marketing communication. The results provide guidance for practitioners to effectively plan online multimedia practices. Originality/value This study explored the influence of the characteristics of online media synergy on message response through message acceptance. The study also discussed the moderating effect of the type of online multimedia synergy.


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