Co-Opting Regulation: Professional Control Through Discretionary Mobilization of Legal Prescriptions and Expert Knowledge

The governance of front-line professionals is a persistent organizational problem. Regulations designed to make professional work more legible and responsive to both organizational and public expectations depend on these professionals’ willing implementation. This paper examines the important question of how professional control shapes regulatory compliance. Drawing on a seventeen-month ethnographic study of a bioscience laboratory, we show how professionals deploy their discretionary judgment to assemble environmental, health, and safety regulations with their own expert practices, explaining frequently observed differential rates of regulatory compliance. We find that professional scientists selectively implement and blend formal regulations with expert practice to respond to risks the law acknowledges (to workers’ bodies and the environment) and to risks the law does not acknowledge but professionals recognize as critical (to work tasks and collegiality). Some regulations are followed absolutely, others are adapted on a case-by-case basis; in other instances, new practices are produced to control threats not addressed by regulations. Such selective compliance, adaptation and invention enact professional expertise: interpretations of hazard and risk. The discretionary enactment of regulations, at a distance from formal agents, becomes part of the technical, practical, and tacit assemblage of situated practices. Thus, paradoxically, professional expert control is maintained and sometimes enhanced as professionals blend externally imposed regulations with expert practices. In essence, regulation is co-opted in the service of professional control. This research contributes to studies of professional expertise, the legal governance of professionals in organizations, regulatory compliance, and safety cultures.

Data analytics competency and religiosity influence on external auditors’ performance in Malaysia

Background - Data analytics can support the external auditors’ judgements. However, little is known about the external auditors’ data analytics competency. Likewise, role of religiosity in enhancing the external auditors’ performance is also inadequately investigated. This study examined: 1) the effects of data analytics competency on the external auditors’ performance, and 2) the moderating effects of religiosity on data analytics competency and external auditors’ performance relationship. Methods – Survey was conducted on 201 external auditors. Data analytics competency dimensions, namely, personal capabilities, professional expertise, technical skills, technologies and tools expertise were examined. Religiosity was measured by level and dimension (faith, virtue and optional). Results – Data analytics competency (personal capabilities) has a positive significant effect on the Muslim external auditors’ performance. However, data analytics competency does not affect the performance of non-Muslim external auditors. Level of religiosity has significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and Muslim external auditors’ performance. Nonetheless, level of religiosity does not moderate the relationship between data analytics competency and the performance of non-Muslim external auditors. Religiosity (virtue) has significant moderating effect on the relationship between data analytics competency (personal capabilities) and Muslim external auditors’ performance. Meanwhile, religiosity (faith) has significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and non-Muslim external auditors’ performance. Conclusion – This study demonstrates that data analytics competency and religiosity can influence the external auditors’ performance.

A number is worth more than a thousand pictures: The case of designers’ cynical resistance through quantification

This article draws on an ethnographic investigation of product development at an engineering organization to examine the struggle faced by designers in justifying design proposals when cooperating with engineers and managers. Frustrated by the priority given to numbers over other modes of evaluation traditionally used in design, designers in this case developed and mobilized their own evaluation device to quantitatively prove the validity and worth of their work. This quasi-parodic form of evaluation enables designers to criticize and influence strategic project decisions. At the same time, this cynical act of resistance paradoxically endorses the quantitative approach and undermines designers’ own professional expertise as a valid way of conceiving worth, which ultimately renders this move more indeterminate than what a distinction between resistance and conformity denotes. Overall, the study adds to our understanding of how modes and principles of justification typically embraced by professional groups can be unsettled by attempts to protect them. In doing so, it brings to light the ambivalent nature of resistance through a cynical embrace of quantification.

Generating Music Transition by Using a Transformer-Based Model

With the prevalence of online video-sharing platforms increasing in recent years, many people have started to create their own videos and upload them onto the Internet. In filmmaking, background music is also one of the major elements besides the footage. With matching background music, a video can not only convey information, but also immerse the viewers in the setting of a story. There is often not only one piece of background music, but several, which is why audio editing and music production software are required. However, music editing is a professional expertise, and it can be hard for amateur creators to compose ideal pieces for the video. At the same time, there are some online audio libraries and music archives for sharing audio/music samples. For beginners, one possible way to compose background music for a video is “arranging and integrating samples”, rather than making music from scratch. As a result, this leads to a problem. There might be some gaps between samples, in which we have to generate transitions to fill the gaps. In our research, we build a transformer-based model for generating a music transition to bridge two prepared music clips. We design and perform experiments to demonstrate that our results are promising. The results are also analysed by using a questionnaire to reveal a positive response from listeners, supporting that our generated transitions conform to background music.

The practical part of train driver education: experience, expectations, and possibilities

Objectives The internship period of the Swedish train driver education was examined in terms of which types of situations can be sufficiently encountered in order to develop expertise to handle them safely and efficiently, and to quantify and specify the gap in expertise between expert and novice drivers in terms of risk of error and time efficiency. Focus was on special cases (i.e., situations that occur rarely but may cause severe accidents if not handled correctly and efficiently). Methodology Data on which situations and special cases a driver's student can be expected to experience during the internship period were collected via a web-based questionnaire. Also, ratings of expectations on novice and expert drivers were obtained from train driver educators, employers, and instructors with the purpose of comparing the expectations with the novices practical experience. Results and conclusions The main results suggest that many special cases are generally insufficiently practiced during the internship and therefore should be practiced in simulators; that both experienced and novice drivers prioritize safety over efficiency; and that expectations on novice drivers are realistic considering their limited professional expertise.

Employee Non-compete Agreements, Gender, and Entrepreneurship

I contribute to the literature on institutions, gender, and entrepreneurship by showing that macrolevel institutional policies that do not explicitly target women nonetheless discourage them from leveraging prior professional experience—their own and that of others—in founding new ventures. Most ventures fail, but chances of success are greater if founders can bring to bear their professional expertise. However, employee non-compete agreements enjoin workers from leaving their employer to found a rival business in the same industry. Thus, non-competes add legal risk to business risk. To the extent that women exhibit greater risk aversion, the threat of litigation from their ex-employer may act as a sharper brake on startup activity than for men. Examining all workers who were employed exclusively within 25 states and the District of Columbia from 1990 to 2014, I find that women subject to tighter non-compete policies were less likely to leave their employers and start rival businesses. Non-competes increase the risk of entrepreneurship by making it harder to hire talent with relevant experience, shifting women away from higher potential ventures. A review of thousands of filed lawsuits suggests that firms do not target women in non-compete cases. Rather, it appears that non-competes disproportionately discourage women from leveraging their professional networks in hiring the sort of talent necessary for high-growth startups to succeed.

THE INFLUENCE OF AUDITOR EXPERIENCE, PROFESSIONAL EXPERTISE, AUDIT TRAINING, AND PROFESSIONAL SKEPTICISM ON AUDITOR ABILITY

Auditor ability is the skill and mastery an auditor has to carry out his jobs. An auditor is required to have special abilities. In addition to technical skills, collect evidence from various witnesses in a fair, independent manner, and follow audit regulations or standards. This research is a quantitative study which aims to determine the effect of Auditor Experience, Professional Skills, Audit Training, Professional Skepticism on Auditor Ability. The population in this study were auditors who worked at the Public Accounting Firm in DKI Jakarta by using a purposive sampling technique with the criteria of being auditors at affiliated Public Accounting Firm in DKI Jakarta, auditors working as field auditors, and auditors who had attended audit training. Technical analysis of the data used is Multiple Linear Regression Analysis with the SPSS 25 program and a significance level of 5% (0.05). The results obtained were (1) Auditor's experience had a significant effect on the auditor's ability, (2) Professional expertise had a significant effect on the Auditor's ability, (3) Audit training had no effect on the Auditor's ability, and (4) Professional skepticism had no effect on the Auditor's ability.