Performance evaluations and junior auditors’ attitude to audit behavior: a gender and culture comparative study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sandra Khalil ◽  
Rabih Nehme

Purpose The purpose of this paper is to shed light on factors leading to unethical acts committed by auditors from a cultural and gender perspectives. It investigates differences in junior auditors’ attitudes towards audit behavior when a performance evaluation (PE) is anticipated. The objective of this study is to aid academicians and audit executives in developing new models of PE and internship programs that should mitigate dysfunctional behavior. Design/methodology/approach A survey adapted from Big Four companies’ performance appraisal templates was administered to junior accountants who have completed their internship programs and their external audit course at accredited universities in Lebanon and the USA. Several statistical tests were conducted to analyze the relationship between the different variables. Findings This paper shows how PE affects junior auditors’ attitudes to dysfunctional audit behavior (DAB). From a cultural standpoint, American auditors express more negative views towards DAB than their Lebanese counterparts. This paper also demonstrates that female auditors are less inclined towards DAB than male auditors. Originality/value Previous studies on the topic have been mostly conducted in developed countries with a scarcity of studies examining multiple countries. This study focuses on two different cultural contexts, a developed country, the USA and an emerging country, poorly represented in the literature, Lebanon. This paper also observes variances between male and female auditors in DAB when expecting a PE. The originality of this paper stems from its concurrent examination of the impact of gender and culture on DAB by using a sample of less-experienced auditors at the end of their educational path.

2019 ◽  
Vol 32 (2) ◽  
pp. 386-405 ◽  
Author(s):  
Byoungho Ellie Jin ◽  
Naeun Lauren Kim ◽  
Heesoon Yang ◽  
Minji Jung

Purpose It is critical to understand how global consumers evaluate the quality of Asian products while marketing Asian products in the global marketplaces. The purpose of this paper is to examine the impact of Korea’s macro and micro country image and global consumers’ materialism level on the quality evaluation of Korean cosmetics among consumers in four countries. Design/methodology/approach Data from 900 participants were collected from consumers aged 20 or older living in economically developed countries (the USA and France) and economically developing countries (China and Vietnam) via professional online survey firms. Multiple regression analyses were used to analyze the data. Findings Along with the direct effect of macro and micro country image and materialism on product quality evaluation, a moderating effect of materialism and the respective country was discovered. Subsequently, the effect of macro country image on quality evaluation was found to be only significant in the USA and France and not in China and Vietnam. In contrast, the impact of micro country image was robust across all four countries. Furthermore, the effect of materialism on product quality was significant only in Vietnam. This implies that materialistic consumers in emerging markets might have favorable perceptions regarding the quality of Korean cosmetics. Originality/value This study advances country image research by providing new theoretical and managerial implications for countries whose image is less distinctive with respect to the effective marketing of products by the destination countries’ development status and consumers’ familiarity.


2016 ◽  
Vol 26 (1) ◽  
pp. 100-117 ◽  
Author(s):  
Andreas Klein ◽  
Parimal Bhagat

Purpose – One of the key drivers of competitiveness and growth of emerging countries is their ability to innovate. While India has successfully implemented innovative processes for software development, many Western nations have led in new product designs. The purpose of this paper is to examine the basic premise that the underlying ability of a country to innovate, while being constrained by other situational and structural factors, depends on the innate ability of especially younger individuals in a society to be innovative. Recognizing this trait, companies have recently begun considering consumers as co-creators of technological products and services. Design/methodology/approach – Research has focused on the impact of innovativeness in the adoption and use of new technological products with limited research of its impact on the design and creation process. This basic study compares the technological innovativeness of young individuals between a developed country (USA) and an emerging economy (India) along several psychological and behavioral dimensions. Scale reliabilities, principal component analyses and regression analyses were conducted to find main influencers on technological innovativeness in both countries. Findings – While hypothesis were derived that creativity, passion, expertise, thinking style and psychographics influence innovativeness, results reveal first impressions that expertise and psychographics are the main influencers on the technological innovativeness of young individuals in both countries. Moreover, a decomposition of thinking style does not add further predictive power to the model. Originality/value – The paper helps to extend the understanding as well as to carve out main drivers of technological innovativeness of young individuals across countries. Implications on cross-cultural research and for managers as well as directions for further research are discussed.


2019 ◽  
Vol 18 (2) ◽  
pp. 74-95
Author(s):  
Sharon Zhengyang Sun ◽  
Samuel MacIsaac ◽  
Buck C. Duclos ◽  
Meredith B. Lilly

Purpose The benefits of trade liberalization on upskilling and skill-based wage premiums for high-skilled workers have recently been questioned in policy circles, in part because of rising income inequality and populist movements in developed economies such as the USA. The purpose of this paper is to determine the effects of trade liberalization on the relative supply and demand for skills. Design/methodology/approach Through the systematic review of the literature on trade and skill acquisition, this paper isolates a total of 25 articles published over the past two decades. Findings Key findings demonstrate the importance of the relative development of the trading partner, with more developed countries experiencing higher upskilling, while less developed countries experience deskilling. Technology, geographic level of analysis, sector and gender were also found to be important influences on human capital acquisition associated with international trade. Originality/value Overall, the authors find support for the idea that trade with developing countries places pressure on low-skill jobs in developed countries but increases the demand for educated workers. The implications of shifts in skills for public policy-making and in terms of the skill premium on wages are discussed.


2020 ◽  
Vol 62 (5) ◽  
pp. 467-493
Author(s):  
Aparna Bhatia ◽  
Binny Makkar

Purpose The purpose of this paper is to investigate the impact of various determinants at the country level, the industry level, the firm level and the corporate governance (CG) level on the extent of corporate social responsibility (CSR) disclosure in the group of developing and developed nations. Design/methodology/approach The data set comprises 310 companies listed on stock exchanges of developing and developed markets (Brazil – IBrX 100, 42 companies; Russia – Broad Market Index; 48 companies; India – Bombay Stock Exchange (BSE) 100, 50 companies; China – Shanghai Stock Exchange (SSE) 180, 27 companies; South Africa – The Financial Times Stock Exchange (FTSE)/Johannesburg Stock Exchange (JSE) All Share index, 49 companies; the USA – New York Stock Exchange (NYSE) 100, 47 companies; and the UK – London Stock Exchange (LSE) 100, 47 companies). CSR disclosure is measured through CSR disclosure index. Five separate regression models are run to investigate the impact of the factors that affect the extent of CSR disclosure. Findings The findings reveal that CSR disclosure is influenced by factors both at micro and macro levels. Governance environment, globalization and income inequality are found to be significant determinants of CSR disclosure for developing countries. International listing significantly influences CSR disclosure in the developed countries. The results also exhibit that board with large proportion of independent directors, high presence of CSR committee and environmental sensitive industries are more likely to engage in CSR disclosure practices in developing as well as in developed nations. Research limitations/implications This study implicates that varied factors – at country level, industry level, firm level and CG level – need assessment to know their impact differently in countries at different stages of economic development. However, longitudinal study covering longer period would lead to better generalization of results. Practical implications The findings of this present study implicate that managers must evaluate country’s political, social and economic forces and not just rely on company-level indicators affecting disclosure. Policymakers in emerging nations must emphasize on improving country governance features to enhance CSR disclosure of companies. Developing countries must respect and conform to rules and regulations while going global. More endeavors should be made to raise awareness about the benefits of CSR disclosure on reducing income inequality among companies listed on stock exchanges of developing countries. Emerging nations should follow developed nations in assuming responsibility toward stakeholders in foreign markets. This study also recommends regulatory bodies in both developing and developed countries to frame stringent policies regarding CG for improving CSR disclosure by companies. Originality/value This study overcomes the limitations of prior literature by considering both country- and company-specific determinants in prominent group of developing (Brazil, Russia, India, China and South Africa) and developed (the USA and the UK) countries.


2020 ◽  
Vol 52 (1) ◽  
pp. 81-91 ◽  
Author(s):  
Nima Khodakarami ◽  
Khalil Dirani

Purpose Previous studies have not integrated the impact of the area of study into the notion of employee engagement. The purpose of this study is to empirically measure the association between employee engagement and the two antecedent factors of perceived organizational support (POS) and employee loyalty across different areas of study. Design/methodology/approach A nationally representative survey of 2,408 adults in the USA collected by the worker representation and participation survey (WRPS) was used. A multinomial logit regression was used to estimate the impact of POS and loyalty across different areas of study. Findings The findings of this study consistent with the previous studies showed that POS and employee loyalty are positively and significantly associated with employee engagement. This study found by a decline in the level of support from a “lot of support” to “somewhat support,” the degree of engagement declines by about 50 per cent. Further, it found that the level of engagement changes across different areas of study. For instance, professional and skilled workers are more engaged compared to other groups of workers. The findings were similar for the variables of loyalty to supervisors and loyalty to organizations. Moreover, the findings showed that conditioned on being loyal, women are more engaged than men. Originality/value This is the first study that uses WRPS to understand how the level of engagement varies across different kinds of study.


2017 ◽  
Vol 44 (1) ◽  
pp. 132-140
Author(s):  
Matteo Migheli ◽  
Cinzia Di Novi

Purpose The Obama’s reform of the US healthcare system has been a major topic of debate in the USA. The USA feels the need to provide 48 million residents with health insurance. The Affordable Care Act has this goal, but the several factors have limited its capacity and implementation. The purpose of this paper is to discuss this reform, paying attention to its potential implications for the human and economic development of both the USA and the rest of the world. The authors show that developed countries also need policies for enhancing human development and also the developing world may benefit from policy changes in the “first world.” Design/methodology/approach The methodology is based on discursive discussion. The argumentation first presents the reform, and highlights its advantages and its flaws for the citizens of both the USA and of developing countries. Findings The authors claim that the reform presents some flaws that render it still insufficient to cover all the health needs of the poor in the USA. However, the reform is likely to attract more immigrant workers to the USA, since it is likely to improve the living conditions of immigrants as well as those of their families. Originality/value The original point of the paper is the link between the reform and the benefits for non-US citizens. The extant literature has widely discussed the impact of the reform on the domestic market and on the US citizens. The authors widen this perspective showing that an important reform in a large country may be beneficial for people living elsewhere as well.


2019 ◽  
Vol 69 (9) ◽  
pp. 1999-2019
Author(s):  
Rabih Nehme ◽  
Christelle AlKhoury ◽  
Abdullah Al Mutawa

Purpose The purpose of this paper is to identify differences in auditors’ dysfunctional behaviour when expecting performance appraisal. Its main aim is to examine variances across countries; UK vs Kuwait. Also, it identifies differences between experienced and inexperienced auditors. Design/methodology/approach The paper focuses on dysfunctional audit behaviour (DAB) where premature sign-off and under-reporting of chargeable time are chosen as the two main signalling proxies. A survey made up of statements included in performance appraisal templates is distributed among auditors working for the Big Four firms in both, the UK and Kuwait. Findings The paper shows how performance evaluation of external auditors affects their behaviour in the workplace. From a cultural standpoint, assessing the performance of auditors whilst working in a competitive market in a developed country is regarded as a potential driver for DAB variations. Evaluating auditors’ performance in a developing country is seen as a stabiliser of DAB. This research paper demonstrates that experienced auditors have a greater tendency to behave dysfunctionally as compared to inexperienced auditors. Originality/value Prior studies have been conducted to assess auditors’ performance through using internal and external attributes (Kaplan, 1985), offshoring basic steps of audit work (Downey, 2018), and the perception of audit clients about auditors’ performance (Reheul et al., 2013). Such studies were conducted mostly on developed countries on a standalone basis. In this study, the focus has been shifted from focusing on one country to comparing two different countries. The paper examines DAB between experienced and inexperienced auditors in the UK and in Kuwait when expecting performance evaluation.


2017 ◽  
Vol 47 (1) ◽  
pp. 137-150 ◽  
Author(s):  
Habibullah Khan ◽  
Syed Karamatullah Hussainy ◽  
Kamran Khan ◽  
Abdullah Khan

Purpose The purpose of this paper is to find the applications, advantages and challenges of human resource information system (HRIS) from different sectors of Pakistan. It also finds the demographic perspective of HRIS. Design/methodology/approach Questionnaire was adopted from previous studies. Responses were gathered through social websites and physically. The questionnaire was sent to 491 respondents from which only 99 responded. Reliability, t-testing and chi-square were used for the analysis. Findings Result shows that HRIS is widely used in Pakistani organizations for the purpose of accessing employees’ information, absence monitoring and performance appraisal to get quick responses to information, reduction of error and paperwork. It helps standardizing the program and manpower requirement, but lack of commitment by the lower management is the most significant barrier for its implementation because of fear of change by them. It is also found that there is no association between gender and adoption of HRIS but different employment position perceives differently the adoption of HRIS. Research limitations/implications The research is limited to the Pakistani organizations. The research paper is useful for the Pakistani human resources professionals, as it gives the local perspective of HRIS. Originality/value The previous results are from the developed countries and there is merely any reliable paper found on the several aspects of HRIS in Pakistani context. The research has also focused on the demographic variables that are employment position and gender with respect to their perception on the adoption of HRIS.


World ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 216-230
Author(s):  
Justine Kyove ◽  
Katerina Streltsova ◽  
Ufuoma Odibo ◽  
Giuseppe T. Cirella

The impact of globalization on multinational enterprises was examined from the years 1980 to 2020. A scoping literature review was conducted for a total of 141 articles. Qualitative, quantitative, and mixed typologies were categorized and conclusions were drawn regarding the influence and performance (i.e., positive or negative effects) of globalization. Developed countries show more saturated markets than developing countries that favor developing country multinational enterprises to rely heavily on foreign sales for revenue growth. Developed country multinationals are likely to use more advanced factors of production to create revenue, whereas developing country multinationals are more likely to use less advanced forms. A number of common trends and issues showed corporate social responsibility, emerging markets, political issues, and economic matters as key to global market production. Recommendations signal a strong need for more research that addresses contributive effects in the different economies, starting with the emerging to the developed. Limitations of data availability and inconsistency posed a challenge for this review, yet the use of operationalization, techniques, and analyses from the business literature enabled this study to be an excellent starting point for additional work in the field.


2020 ◽  
Vol 48 (3) ◽  
pp. 122-131
Author(s):  
Sarah M. Alshahrani

AbstractInternational investment law, particularly the global backlash against investment treaties, has evolved recently. This article aims to clarify how international investment law evolved over history, from the early Arab traders in the 7th century to the Ottoman Empire, to understand its hidden aims. It investigates the practice of signing investment treaties, which appear first during the Fatimid Caliphate2 and Mamluk Sultanate3 periods. It then explains when control over foreign investment started to diminish during the Ottoman Empire period.4 Further, it explains the links between the USA Friendship, Commerce and Navigation treaties (FCNs), and current investment treaties, explaining the impact of colonization and imperialism on drafting treaty provisions. Within this historical context, this article illustrates the need to understand the roots of international investment law in order to urge Arab countries to terminate or renegotiate current bilateral investment treaties (BITs) as a number of developing and developed countries have done.


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