The auditing profession and the key audit matter reporting requirement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dessalegn Getie Mihret ◽  
Monika Kansal ◽  
Mohammad Badrul Muttakin ◽  
Tarek Rana
Keyword(s):  
Standard Setting ◽  
International Standards ◽  
Financial Reports ◽  
Content Type ◽  
Reporting Requirement ◽  
Regulatory Rule ◽  
Rule Setting ◽  
A Site ◽  
Relationship Of

Purpose This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in maintaining or reconstituting the relationship of the auditing profession with preparers and users of financial reports. Design/methodology/approach This study draws on concepts from the sociology of the professions literature and the regulatory space metaphor. Data comprises comment letters and other documents pertaining to the setting of ISA 701. Findings The study shows that the KAM reporting requirement is part of the ongoing re-calibration of the regulatory arrangements governing auditing, which started in the early 2000s. This study interprets standard setting as a site for negotiating the relationships between linked ecologies in the audit regulatory space, namely, the auditing profession, preparers of financial statements and users of audited reports. This study identifies three processes involved in setting ISA 701, namely, reconstitution of the rules governing auditors’ reports as a link between the three ecologies, preserving boundaries between the auditing profession and preparers and negotiation aimed at balancing competing interests of the interrelated ecologies. Originality/value The study offers insights into the role of regulatory rule setting as a central medium through which the adaptive relationship of the profession with its environment is negotiated.

scholarly journals Assessing the impact of libraries – the role of ISO 16439

2018 ◽  
Vol 119 (1/2) ◽  
pp. 87-93 ◽  
Author(s):  
Claire Creaser
Keyword(s):  
Design Methodology ◽  
International Standards ◽  
Content Type ◽  
International Standard ◽  
The World ◽  
The Difference ◽  
Library Impact ◽  
The Impact

Purpose Library impact and how to evaluate it has been debated for a number of years. While the activity – the busy-ness – of the library is now routinely measured and described, the difference the library makes is less tangible and harder to measure. Libraries in all sectors and worldwide are grappling with this issue, and the purpose of this paper is to summarise international standards available to support them. Design/methodology/approach The first international standard concerning library impact, ISO 16439 Information and documentation – methods and procedures for assessing the impact of libraries, was published in 2014 after several years in development. Findings The standard describes a range of methods for assessing library impact which have been used across the world in a variety of libraries in all sectors. Originality/value This paper summarises the key methods described in the standard, and gives references for further reading.

The dimensional linkage between public service motivation and innovative behavior in public sector institutions; the mediating role of psychological empowerment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Asim Rafique ◽  
Yumei Hou ◽  
Muhammad Adnan Zahid Chudhery ◽  
Nida Gull ◽  
Syed Jameel Ahmed
Keyword(s):  
Public Sector ◽  
Public Service ◽  
Psychological Empowerment ◽  
Public Service Motivation ◽  
Innovative Behavior ◽  
Content Type ◽  
Mediating Role ◽  
Relationship Of ◽  
The Relationship

PurposeInnovations are imperative for organizational growth and sustainability. This study focuses on the employees' innovative behavior, a source of organizational innovations, which has received substantial attention from the researchers. Based on the psychological empowerment theory, the study exposes the effect of the various dimensions of public service motivation (PSM) on employees' innovative behavior (IB) in public sector institutions especially in the context of developing countries such as Pakistan. Moreover, the study also investigates the mediating role of psychological empowerment (PSE) between the dimensions of PSM and IB.Design/methodology/approachThis study used the cross-sectional research design. By using random sampling, the adapted survey questionnaires were used to collect data from 346 faculty members of public sector universities located in provincial capitals of Pakistan. A partial least square–structural equation modeling (PLS-SEM) tool was used to assess the proposed hypotheses through SMART-PLS software.FindingsResults revealed that attraction to policymaking (APM), compassion (COM), self-sacrifice (SS) have a significant impact on employees' PSE and their innovative behavior, while the relationship of commitment to the public interest (CPI) with PSE and IB was found insignificant. Moreover, PSE partially mediated the relationship between PSM dimensions and employees' IB.Originality/valueThere was a scarcity of research on IB especially in public sector institutions such as academia. This study theoretically contributed to the literature by providing a refined picture in assessing the proposed relationship of the constructs. This is also one of the original studies that examine the relationship between the dimensions of PSM and IB.

The role of site manager transformational leadership in the construction project success

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Masoud Zavari ◽  
Mohammad Reza Afshar
Keyword(s):  
Construction Projects ◽  
Project Success ◽  
Construction Project ◽  
Content Type ◽  
Team Innovation ◽  
Mediating Role ◽  
A Site ◽  
Site Manager ◽  
Site Managers

PurposeIn the construction industry, site managers are responsible for the day-to-day on-site running of a project. Site managers are required not only to ensure that work is done safely, on time, within budget and to the right quality standards, but also to manage any delays or problems encountered on-site during a construction project. Thus, a site manager has a significant position in the success of a construction project. However, there is a lack of studies considering the role of the leadership style of a site manager in construction project success. In this study, not only the effect of the transformational leadership (TL) style of site managers on the success of construction projects is assessed, but also the mediating role of team-building (TB) and team innovation between TL and project success is studied.Design/methodology/approachThe proposed hypotheses are tested by comparing the performance criteria of construction projects with the TL style of site managers. The success criteria of the projects are examined using project documents and client opinions, and the TL of site managers, TB aspects and team innovation in projects are assessed by asking from their subordinates. The Pearson correlation coefficient is employed to investigate the relation between every two variables.FindingsThe results illustrate that the TL of a site manager is directly related to project success; thus, the findings would confirm the importance of selecting appropriate site managers for construction projects. Moreover, while there is a mediating role of TB between TL and construction project success, team innovation does not have a mediating impact in design-bid-build (DBB) construction projects.Originality/valueAs there is a lack of studies assessing the TL effects on the success of construction projects and the significant role of site managers, this study is one of the first researches that tested these impacts and evaluated the mediating role of TB and team innovation between TL and project performance.

Probing the impact of transformational leadership on job embeddedness: the moderating role of job characteristics

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Usman Khalid ◽  
Rabia Mushtaq ◽  
Abdul Zahid Khan ◽  
Faisal Mahmood
Keyword(s):  
Transformational Leadership ◽  
Job Characteristics ◽  
Job Embeddedness ◽  
Transformational Leaders ◽  
Content Type ◽  
Work Settings ◽  
Leadership Research ◽  
Relationship Of ◽  
The Impact

Purpose This paper aims to evaluate how transformational leadership can increase job embeddedness in their employees that persuade them to stay in their organization and how this relationship is contingent upon the job characteristics. Design/methodology/approach Sample of 328 useable responses was available for analysis. Questionnaires were distributed to the employees who are working in different Pakistani organizations. Regression analysis was used to test for hypotheses. Findings The findings support that there is a significant impact of transformational leadership for shaping job embeddedness, and the results endorsed the role of job characteristics as a moderator in describing the relationship of transformational leadership and job embeddedness. Transformational leaders would motivate employees to work together in productive manners in challenging work settings. Originality/value This paper makes three key contributions to the literature on job design. First, this inquiry shows that a strong link does exist between transformational leadership in creating organizational job embeddedness. Second, it highlights how job characteristics of highly challenging work settings may shape employees’ job embeddedness. Third, this paper offers a novel perspective in leadership research by incorporating high challenging work setting (i.e. job characteristics) as moderator. Managers may get new insight by opting for transformational leaders' attributes and concentrating on high challenging work settings for creating embeddedness in employees to prolong their stay with the job and firm.

A levee breach induced by internal erosion in Western Australia.

2021 ◽  
pp. qjegh2021-037
Author(s):  
Scott Davidson ◽  
Paul Baker
Keyword(s):  
Western Australia ◽  
Internal Erosion ◽  
North Coast ◽  
Sandy Gravel ◽  
Content Type ◽  
The North ◽  
Levee Breach ◽  
Piping Erosion ◽  
A Site

This case study presents a levee breach induced by piping erosion under cyclonic conditions in 2019. The levee is a 2.5 m high, 500 m long, mass earth fill embankment; with no cut-off trench, core, or ancillary structures. Located near Port Hedland on the north coast of Western Australia; its purpose is diversionary, to redirect cyclonic surface water away from the nearby Great Northern Highway. The levee was founded directly on Alluvium in 1987; and formed of locally sourced clayey sandy gravel. In 2003, the levee was partially excavated to enable the placement of a buried pipeline through the levee.Following a cyclonic event in 2019, a 27 m length of the levee breached, resulting in significant scour of the foundation and downstream soil. A site visit and investigation were conducted shortly thereafter, where in situ testing and laboratory soil tests on the levee and foundation materials were conducted.Analysis of the site observations and laboratory testing data led to the probable failure mechanism being theorised as having been initiated within the foundation by piping erosion within sand-rich beds of Alluvium. The large quantity of water ponding upstream of the levee then caused a progressive washout and breach of the levee.Thematic collection: This article is part of the Role of water in destabilizing slopes collection available at: https://www.lyellcollection.org/cc/Role-of-water-in-destabilizing-slopes

Information literacy as a site for anticipation: temporal tactics for infrastructural meaning-making and algo-rhythm awareness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jutta Haider ◽  
Olof Sundin
Keyword(s):  
Meaning Making ◽  
Content Type ◽  
Information Intermediaries ◽  
Qualitative Thematic Analysis ◽  
Predictive Algorithms ◽  
Algorithmic Information ◽  
Material Conditions ◽  
A Site ◽  
Empirical Material

PurposeThe article makes an empirical and conceptual contribution to understanding the temporalities of information literacies. The paper aims to identify different ways in which anticipation of certain outcomes shapes strategies and tactics for engagement with algorithmic information intermediaries. The paper suggests that, given the dominance of predictive algorithms in society, information literacies need to be understood as sites of anticipation.Design/methodology/approachThe article explores the ways in which the invisible algorithms of information intermediaries are conceptualised, made sense of and challenged by young people in their everyday lives. This is couched in a conceptual discussion of the role of anticipation in understanding expressions of information literacies in algorithmic cultures. The empirical material drawn on consists of semi-structured, pair interviews with 61 17–19 year olds, carried out in Sweden and Denmark. The analysis is carried out by means of a qualitative thematic analysis in three steps and along two sensitising concepts – agency and temporality.FindingsThe results are presented through three themes, anticipating personalisation, divergences and interventions. These highlight how articulating an anticipatory stance works towards connecting individual responsibilities, collective responsibilities and corporate interests and thus potentially facilitating an understanding of information as co-constituted by the socio-material conditions that enable it. This has clear implications for the framing of information literacies in relation to algorithmic systems.Originality/valueThe notion of algo-rhythm awareness constitutes a novel contribution to the field. By centring the role of anticipation in the emergence of information literacies, the article advances understanding of the temporalities of information.

Resistance to change and turnover intention: a moderated mediation model of burnout and perceived organizational support

2020 ◽  
Vol 33 (7) ◽  
pp. 1431-1447 ◽  
Author(s):  
Shalini Srivastava ◽  
Swati Agrawal
Keyword(s):  
Organizational Support ◽  
Turnover Intention ◽  
Perceived Organizational Support ◽  
Resistance To Change ◽  
Cross Sectional ◽  
Content Type ◽  
Relationship Of ◽  
The Relationship ◽  
Moderating Role

PurposeThe purpose of the paper is to study the turnover intention of employees during the phenomenon of resistance to change. The paper examines the mediating role of burnout in the relationship of resistance of change to turnover intention and the moderating role of perceived organizational support in this relationship.Design/methodology/approachThe empirical data of the study has been collected via cross-sectional data collection method and include responses from 410 employees. The moderation mediation analysis has been done using the SPSS macro process.FindingsThe paper finds that resistance to change is an antecedent to the turnover intention which often represents employees' voluntary turnover in the future. This relationship of resistance to change and turnover intention is explained by burnout. However, the study establishes perceived organizational support as moderator, and with high POS, strength of this relationship will be reduced.Originality/valueThis paper contributes by examining the burnout as an intervening variable in the relationship of resistance to change and turnover intention and perhaps establishes for the first time the moderating role of perceived organizational support in reducing the influence of resistance to change on turnover intention, since retaining employees is of value to the organization.

Does work engagement mediate the perceived career support- and career adaptability- work performance relationship?

2019 ◽  
Vol 12 (2) ◽  
pp. 310-327 ◽  
Author(s):  
Manish Gupta
Keyword(s):  
Work Engagement ◽  
Work Performance ◽  
Career Adaptability ◽  
Career Support ◽  
Content Type ◽  
Mediating Role ◽  
Positive Effects ◽  
Relationship Of ◽  
The Relationship

Purpose The purpose of this paper is to examine the mediating role of work engagement between the relationship of perceived career support and work performance as well as between the relationship of career adaptability and work performance. Design/methodology/approach Data were collected form 606 i-generation liquid knowledge workers. They had completed their internship program in the industry for a period of at least one month. Regression analysis was carried out to test the hypothesized framework. Findings Most of the results indicated support for the hypotheses. Work engagement was found to be mediating the perceived career support and work performance relationship fully. However, work engagement was found to be mediating the career adaptability and work performance relationship only partially. Research limitations/implications Engaging liquid workers plays a crucial role in passing the positive effects of perceived career support and career adaptability to work performance. Practical implications The findings suggest that managers may take steps to enhance engagement levels of the employees so that it can help the interns high on perceived career support and career adaptability perform well at work. Originality/value To the best of the authors’ knowledge, this study is unique that tests and finds the intervening role of work engagement between work performance and the two career-related constructs.

A study on the mediating role of halal perception: determinants and consequence reflections

2016 ◽  
Vol 7 (3) ◽  
pp. 288-302 ◽  
Author(s):  
Suraiya Ishak ◽  
Abd Hair Awang ◽  
Mohd Yusof Hussain ◽  
Zaimah Ramli ◽  
Sarmila Md Sum ◽  
...  
Keyword(s):  
Food Products ◽  
Specific Model ◽  
Purchase Decision ◽  
Self Administration ◽  
Content Type ◽  
Independent Variables ◽  
Mediating Role ◽  
Extrinsic Cues ◽  
Relationship Of

Purpose The purpose of this paper is to examine potential determinants of halal perception and to validate the mediating model of halal perception on purchasing decision of Malaysian consumers. Design/methodology/approach This study uses a survey to obtain the relevant data. The survey involved self-administration of questionnaires to 420 consumers and 96 per cent responded. The questionnaire consists of four sections designed to obtain information on demography, halal perception, determinants of halal perception and purchase decision. Findings The main finding reiterates the role of credible signals in credence items purchased as suggested by the signaling theory. Halal perception has association with respondents’ purchase decision. Thus, it highlights that halal perception is the mediating variable that intervenes in the relationship of a few independent variables and the purchase decision trends. The independent variables such as manufacturer identity, product label, physical product and packaging as well country of origin are considered to be important extrinsic cues that deliver messages regarding the halal of certain food products. The association of the four variables with halal perception is also found to be significant. Originality/value The originality of this study lies in its attempt to explore the role of halal perception in the marketing of food products especially within the scope of a Muslim’s market. Besides, this study attempts to investigate the halal issue based on a specific model that includes potential variables and the intervening role of halal perception.

Passive leadership and its relationship with organizational justice

2018 ◽  
Vol 37 (2) ◽  
pp. 212-223 ◽  
Author(s):  
Muhammad Majid Adeel ◽  
Hafiz Ghufran Ali Khan ◽  
Naveed Zafar ◽  
Syed Tahir Rizvi
Keyword(s):  
Organizational Justice ◽  
Design Methodology ◽  
Direct Relationship ◽  
Social Science Knowledge ◽  
Content Type ◽  
Mediating Role ◽  
Independent Variable ◽  
Relationship Of ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship among passive leadership, organizational justice and affect-based trust. In addition, the meditating role of affect-based trust between these relationships is also investigated. Design/methodology/approach The data have been collected using anonymously completed questionnaire that has questions regarding passive leadership as independent variable, affect-based trust as mediator and organizational justice as dependent variable. Findings It is noted that the passive leadership is negatively associated with the affect-based trust and perceptions of organizational justice and the mediating role of affect-based trust is also confirmed between these relationships. Originality/value This study provides a new insight for social science knowledge base by explaining the direct relationship of passive leadership with organizational justice and through affect-based trust.

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