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The Sunk Costs of Cybersecurity Testing: Who Bears Responsibility?
Get PDFThis paper intends to bring further clarity regarding the role of the auditor when there is a consideration of a cybersecurity. It seems there is an expectation gap between what the public expects and what the auditor role is, and that cybersecurity testing requires additional skills and efforts. Are auditors currently compensated for the cybersecurity testing? Do they want the scope of the audit to expand to include cybersecurity assessment? Will this lack of clarity impact the corporate governance model that is based on transparency and monitoring? There is limited data available regarding cybersecurity audits and whether such audits lower the threat of cybersecurity. Our analysis suggests that auditors should not have direct responsibility for testing the cybersecurity of a client, rather direct testing should be accomplished by a third party, primarily an auditor specialist. Also, it is time to expect the auditor to become familiar with general cybersecurity skills and standards
National Research and Innovation Policy the Case of Greece: A Benchmarking Exercise to Assist Evidence-Based Policies on Research, Innovation, and Technological Entrepreneurship
Get PDFGreece has made considerable effort to develop and implement a concise research and innovation policy during the last decades aiming at a knowledge-intensive economy. New legal frameworks and funding schemes are introduced, funding increased, but evaluation of impact is implemented marginally. The landscape in the early 2020ies has little in common with that in the late 1970ies. The active participation of Greece to the European Union’s framework programs and the European institutions’ prioritization of research and innovation increased the impetus for the policy makers at national level and for an informed policy in this field. Nevertheless, the data are relentless in the demonstration of the effectiveness of the policies. Despite the efforts deployed, Greece continues to lag most European countries, pairing mostly with its neighbors. This proves a strong need for improvement of the efficiency and effectiveness of the policies. It shows that politicians and policy makers are ill prepared to face the new challenges in global competitiveness. Greece is not the only case in this position
Towards Auditing Firm Success: Factors That Reduce Auditors’ Intention to Leave
Get PDFThis study investigates the factors that reduce an auditor’s intention to leave the company, thereby addressing the challenges of hiring experts and the great resignation that may jeopardize auditing firm success. We surveyed 63 auditors regarding the impact of their membership esteem and status on the decision-making and consensus-building process and their intention to leave the auditing firm. While higher membership esteem is linked with increased expression of disagreements between the auditor and the lead engagement reviewer, higher status is associated with higher decision-making consensus. Although the auditors’ decision-making consensus does not relate to their intentions to leave the auditing firm, a higher status increases their likelihood of leaving. In contrast, higher membership esteem is associated with lower intentions to leave the company. Our findings underscore the importance of developing higher membership esteem among auditors to reduce auditor attrition
How an In-Store Self-Service Technology Impacts Customer Shopping Experience, Satisfaction and WOM Intentions
Get PDFRetailers are increasingly using self-service technologies (SSTs) in-store. However, their impacts are not well known. The objective of this study is to establish whether the use of SST and its key characteristics (perceived ease of use (PEOU) and perceived usefulness (PU)) has a significant effect on the customer experience (i.e., cognitive, affective, sensory, behavioral and social dimensions). The effect of these dimensions on satisfaction and positive word-of-mouth (WOM) intent were also investigated. We conducted an in-store experiment in which half of the 102 participants chose sports shoes using an interactive wall while a salesperson exclusively assisted the other half. The results demonstrate that the cognitive/positive affective and sensory dimensions of the experience are positively influenced by use of SST while the social dimension is diminished. Further, when SST was used, the negative affect increased. For customers who used the SST, PEOU and PU contribute to enhance all dimensions of the experience, except for PEOU which lowers the social experience. Customer experience positively impact consumer’s satisfaction and WOM intent
Strength of the Sweep: Exploring the Cleaning Culture of Black Women Consumers
Get PDFThis qualitative research study delves into the rich cleaning culture among Black women consumers, aiming to uncover the underlying motivations, beliefs, and practices that shape their household cleaning behaviors. Through in-depth interviews, the research explores how cultural heritage, community expectations, and personal empowerment inform Black women’s cleaning rituals and product preferences. The study employs a grounded theory approach to analyze participants’ narratives, revealing a complex interplay between societal norms, familial traditions, and individual agency. The findings highlight the role of cleaning as a form of self-expression, a means to preserve cultural legacy, and a powerful avenue for fostering a sense of control and pride within domestic spaces. By illuminating the unique perspectives and experiences of Black women in the realm of domestic cleanliness, this study contributes to a more nuanced understanding of consumer behavior. It offers valuable insights for brands aiming to engage with this community respectfully and authentically
The Impact of Intangible Assets on Capital Structure in Asia
Get PDFPast studies find evidence that the level of intangible assets is positively related to corporate borrowing in the United States. This paper explores the relationship between intangible assets and capital structure for Asian countries. We identify a positive relationship between intangible asset investment and debt levels throughout Asia. Unlike in the United States, this positive relationship appears to be significant for non-Goodwill and Goodwill intangible assets. Further, we find that the magnitude of this relationship is significantly greater for developed Asian countries than for developing ones. We explore explanations for this difference related to firm size, firm age, cash flow volatility, and a firm’s likelihood to default on its debt
Supply-Chain Antitrust and Being Too Big in the Context of AT&T’s 1984 Breakup
Get PDFIn 1984, due to a US Department of Justice antitrust lawsuit, AT&T, the U.S. telecommunications monopoly, split into eight entities, including long-distance and local service providers known as Regional Bell Operating Companies (RBOCs). Vertical integration of suppliers typically benefits consumers by avoiding the issues associated with successive monopolies, where prices may be excessively high. The separation of long-distance and local services by the Department of Justice may seem counterintuitive, potentially driven by concerns over AT&T's size rather than economic rationale. This paper suggests that integrated monopolies have more willingness to build demand rigidity due to an absence of the free-riding problem, leading to higher prices. The implications extend to regulated firms and social media, highlighting the complexity of antitrust actions and their economic consequences on market dynamics and consumer welfare
The “Umbrella Society” and the Emergence and Development of Modern Enterprises During the Self-Strengthening Movement in China
Get PDFThe “umbrella society” is a main feature of the Chinese social structure. The “umbrella” protection that government offers business operators is not only a major social relationship but also an important means of resource allocation in China. During the Self-Strengthening Movement, the “paternal”, “kinship” and “friendship” relationships between the government and enterprises promoted the emergence of state-owned enterprises, government-supervised commercial enterprises and commercial enterprises, respectively, as modern enterprises. Simultaneously, different resource allocations facilitated their development. However, due to the ambiguities in the umbrella services provided by the government to enterprises, the Chinese efforts to establish modern enterprises during the Self-Strengthening Movement were far from successful
Investing in a Foreign Startup Company: Luckin Coffee Inc.
Get PDFMany foreign companies, particularly from emerging markets, have been listed on the US stock markets as a form of American depositary receipt or share (ADRs or ADS) in recent years. Although those US-listed foreign stocks provide a great opportunity for domestic investors to diversify their portfolios, they could also add additional risks to investors unfamiliar with those companies’ business strategies, corporate governance, investor protection, and accounting or audit practices in their home countries. In this case, we introduce Luckin Coffee Inc., a Chinese startup coffeehouse chain that went public on the Nasdaq in 2019. This case aims to guide students in evaluating a foreign startup company’s investment by examining its business strategies, operating performance, corporate governance, and auditing practices when limited company history and financial data are available. It also allows students to research companies’ filings to identify useful information for investment decisions
The Retirement Plan Dilemma: Who Is Best Prepared for Retirement in Today’s Environment?
Get PDFThis study examines the factors affecting retirement preparation through employer-sponsored retirement plans using the Survey of Consumer Finances’ (SCF) 2019 data. Various socio-economic and demographic variables are analyzed for significance regarding employee participation in and contributions to employer sponsored retirement plans. Our results indicate that gender, marital status, age, race, financial literacy, risk tolerance, inheritance expectation, and income are all important factors that affect plan participation rates as well as contribution levels. For minority women, income appears to be the most crucial factor in increasing participation. The results provide some implications for policymakers about improving retirement plan policies for women and minorities. The findings may also help individuals make better retirement planning decisions, especially in the face of possible social security benefit shortages and pension plan changes. This study is of great importance, as current retirement plans place a greater responsibility on both employers and individuals for retirement planning