Does the Length of the Cooling-off Period Affect Audit Quality?

This paper examines the association between the length of the cooling-off period and audit quality: (1) when partners rotate back and (2) during the cooling-off period, ahead of an extension to the minimum cooling-off period requirement in Australia. Using multiple measures of audit quality, we find some evidence of a positive association between the cooling-off period length and audit quality when partners rotate back, yet evidence of a negative association between the two, during the cooling-off period. We also find that auditor and client characteristics-such as partner busyness, client knowledge, geographic proximity, and client importance-play important roles in determining the cooling-off period length and whether a partner rotates back onto a client. Overall, we provide timely evidence that extending the cooling-off period only marginally enhances audit quality when a partner rotates back onto a client, and evidence of an unintended consequence of this policy during the cooling-off period.

Construction project performance: the role of client knowledge and procurement systems

Purpose This study aims to investigate whether clients’ knowledge about construction procurement systems influence project performance objectives and the role of procurement systems on project performance objectives in South Africa. Design/methodology/approach Using a two-round survey, 90 usable questionnaires from construction professionals in South Africa plus 3 expert clients were collected. The data were analysed using descriptive statistics – means, percentages and the analytical hierarchy process to determine the rank of client project performance criteria, while inferential statistics – Pearson product-moment correlation was used in establishing the relationship between the level of clients’ knowledge and project performance. Findings It was found that the common procurement systems used are traditional, followed by management-oriented and integrated procurement systems. In addition, it emerged that client’s knowledge of procurement systems shows a positive relationship with the achievement of project performance objectives. Based on these findings, it is concluded that some procurement systems being selected by clients in South Africa are inappropriately selected. This is despite the emergence of more efficient procurement systems. If procurement systems are selected based on the knowledge of the client, it will give better chances of a successful project outcome. Practical implications The research suggests the need for clients to seek ways to improve their understanding or increase their knowledge of procurement systems in construction. Policymakers’ responsibilities in driving policies that will place responsibilities on clients to seek a reasonable way to improve their knowledge where possible is implied in the study. Originality/value It contributes to improving project performance by examining whether the level of knowledge possessed by a client influences project performance.

The role of client knowledge absorptive capacity for innovation in KIBS

Purpose This paper aims to study the relationship between the knowledge exchanged during client interactions and innovation in knowledge-intensive business services (KIBS) enterprises. It adapts the concept of absorptive capacity, i.e. the ability of the firm to successfully deal with external knowledge, to the case of client knowledge being absorbed with the support of information and communication technologies and explores whether its three main dimensions (acquisition, assimilation and application of client knowledge) are significant enablers of KIBS’ innovation propensity. Design/methodology/approach An empirical analysis is based on a dataset of 417 Russian KIBS companies collected in 2019 following the recommendations suggested in the new edition of Oslo Manual. To examine the relationship between the three-client knowledge absorptive capacity dimensions and implementation of different types of innovation by KIBS, the study applies linear ordinary least squares and logistic regression methods. Findings The results show that acquisition of client knowledge through the wide number of digital channels, assimilation of such knowledge boosted by its codification through a digital customer relationship management (CRM) system and application of client knowledge across different functional areas are positively associated with both product and business process innovations in KIBS. Originality/value The paper proposes that KIBS should develop and sustain the strong internal capacity to absorb knowledge through routine day-to-day client interactions as a part of their knowledge management systems. The results also indicate that application of digital communication tools and CRM systems are beneficial for KIBS and increases their propensity to innovate.

Repurchase intention: the effect of similarity and client knowledge

PurposeThe objective of this study was to investigate the effect of appearance, lifestyle and status similarity on interaction intensity, satisfaction with a banker and repurchase intention. Also examined was the moderating effect of client knowledge in the enhancement of customer satisfaction with a banker.Design/methodology/approachA total of 800 questionnaires using the snowball sampling technique were performed to distribute the questionnaires to bank customers at different ethnic community centers in New Zealand. A total of 377 useable questionnaires were collected for further analysis.FindingsThe findings indicated that the three types of similarity affect interaction intensity differently. Lifestyle similarity was found to positively influence interaction intensity. The similarity constructs of appearance and status were found to have an insignificant relationship with interaction intensity. The findings show that appearance similarity and interaction intensity are able to enhance customer satisfaction with a banker. Customer satisfaction with a banker has a significant relationship with repurchase intention. Client knowledge influences the degree of interaction intensity and satisfaction with a banker.Practical implicationsThe findings of this study help bankers to understand the importance of their similarities with a customer and to design recruitment strategies and training sections to improve customer satisfaction.Originality/valueThis study contributes to the body of knowledge by incorporating interaction intensity, similarity and satisfaction with a bank into the repurchase intention model.

Holistically assessing collaborative culture in the AEC industry

The insufficient understanding and literature on people collaborating in the Architectural-Engineering-Construction (AEC) industry has prompted researchers to investigate this by conducting project-to-project comparisons. A mixed method-based comparison of two construction projects’ design teams was made in order to present factors to be considered in fostering a positive collaborative culture. Client knowledge and involvement, existing relationships between teams, stronger informal collaboration, a decentralised leadership style and the adequate monetary motivation to a firm were found to be most critical. The study also assessed whether the use of holistic analysis methods can quantitatively show the differences between the projects; in particular, which project had a more positive collaborative culture. The perception based method used correlated the variance of perception of the teamwork environment and systemic risk to the projects with a more positive collaborative culture; 80% of constructs (some postulated attribute of people assumed, to reflect in test performance) supported the qualitative data. Additionally, assessments of the personalities of respondents from the project with a more collaborative culture also showed higher collective agreeableness. Findings suggest that projects with more changes, more assumptions made and uncertainty in requirements affect the collaborative culture negatively.

GAMBARAN SELF EFFICACY DAN PENGETAHUAN PADA KLIEN TUBERKULOSIS

ABSTRACT Background : Tuberculosis is a contagious disease that is spread throughout the world and is a public health problem due to high morbidity and mortality. Along with the increasing prevalence of Tuberculosis events. Objective: To determine the self efficacy picture and knowledge of Tuberculosis clients in Bangil General Hospital. Method: Descriptive research with cross sectional approach. The research sample of 70 respondents with purposive sampling which inclusion and exclusion criteria. The instrument uses a questionnaire. Results: The results showed that tuberculosis clients had good self efficacy as many as 41 people (58.6%),%), quite as many as 20 people (28.6%) and the rest had less self efficacy as many as 9 people (12.9%) . and have good knowledge as many as 36 people (51.4%). Tuberculosis clients also have good knowledge as many as 36 people (51.4%), quite as many as 24 people (34.3%) and the rest have less knowledge as many as 10 people (14.3%). Conclusion: Clients' beliefs about self-care management can increase and be able to generate enthusiasm to seek knowledge, positive attitudes and self-management skills to improve and the client's health behavior in general. Client knowledge by providing information and understanding through a module media to the Tuberculosis client regarding Tuberculosis disease so as to increase the client's knowledge regarding management of her care. Keywords: Self efficacy, Knowledge, Tuberculosis

Sport Psychology Consultants’ Reflections on the Role of Humor: “It’s Like Having Another Skill in Your Arsenal”

Previous research demonstrates that sport psychology consultants use humor to facilitate working alliances, reinforce client knowledge, and create healthy learning environments. The current study sought to gain further insights into consultants’ reflections on the role of humor, humor styles, purposes for humor, and experiences of humor use. Forty-eight sport psychology consultants completed an online survey comprising open-ended questions. Thematic analysis revealed four themes: “It’s the way I tell ’em,” “It’s the way I don’t tell ’em,” “This is why I tell ’em,” and learning to use humor in consultancy. Participants used 2 styles of humor (deadpan and self-deprecating), each with the goal of facilitating the working alliance. Although not all participants used humor during consultancy, its incorporation might render the working alliance and real relationship as resources in ways (e.g., a “barometer” that predicts consultancy outcomes) previously not considered in applied sport psychology.

Exploring the Effect of Familiarity and Advisory Services on Innovation Outcomes in Outsourcing Settings

Innovation through outsourcing can be hindered as a result of opportunistic behaviour. As a remedy, the extant literature encourages firms to enhance familiarity between the parties and/or consider using advisory services. In this paper, we seek to examine the effect of knowledge familiarity (client-supplier and supplier-client) and relational familiarity on innovation outcomes. Further, we also examine whether the presence of advisors improves innovation outcomes. Our results suggest that a higher degree of relational familiarity and client-supplier knowledge familiarity are associated with better innovation outcomes. We also reveal that client-supplier knowledge familiarity mediates the effect of supplier-client knowledge familiarity on innovation outcomes. We did not find support for the direct effect of advisors on innovation outcomes. Instead, the presence of advisors moderates the effect of supplier-client and relational familiarity on innovation outcomes. We consider the implications for the IS outsourcing literature and practice.