775 research outputs found
Biblical Scriptures impact on six ethical models influencing accounting practices.
No full textThe recent frauds in organizations have been a point for reflection among researchers and practitioners regarding the lack of morality in certain decision-making. We argue for a modification of decision-making models that has been accepted in organizations with stronger links with ethics and morality. With this aim we propose a return to the base value of Christianity, supported by Bible scriptures, underlying six dominant ethical approaches that drive practices in organizations.Bible; Decision-making; Ethics;
The Will to Disempower? Nabokov and his Readers
No full textRodgers argues that aspects of Nietzsche’s philosophy—specifically “master-slave morality” and the “will to power”—can articulate the interplay between author and reader in Nabokov’s work. Informed by Bernard Reginster’s interpretation of the will to power as the “activity of overcoming resistance,” the chapter claims that the disempowering distinction between elevated author and subjugated reader in Nabokov’s fiction engenders a readerly resistance. Rodgers illustrates this distinction by drawing on Nabokov’s published university lectures, on the epigraph and foreword to his novel Invitation to a Beheading, and on his short story “The Vane Sisters.” “The Will to Disempower? Nabokov and His Readers” focuses on the risks of readerly resistance as well as its empowering implications for “Nietzschean readers,” those who are conscious of Nabokov’s textual practice
The effects of top management team strategic cognition on corporate financial health and value: an interactive multi-dimensional approach
No full textThe upper echelons theory posits that the values, personalities, experience and education background of the top management team (TMT) affect both executives’ strategic cognition and corporate outcomes. Since TMT members differ in their cognitive structures, as also acknowledged by the presence of managerial biases and irrationalities in the behavioural finance theories, policy makers and scholars are saddled with the problem of identifying specific cognitive elements that can secure optimum organisational outcomes. Conceptual approaches or linear relationships between TMT strategic cognition (TMT-SC) and outcomes are unable to capture the complex interdependencies among TMT-SC, TMT attributes and performance. We propose and empirically test a dynamic multi-dimensional TMT-SC model. Using handpicked UK company panel data, we provide robust empirical evidence that extends our understanding of the theory. Our PLS-SEM analyses show that heterogeneity in TMT academic and professional qualifications, and work experience alone cannot provide optimal benefits to organisations. However, when they are combined with other TMT cognitive factors such as social networking, innovativeness and risk-taking levels, these aspects appear to improve firm value and financial health
The campaign for democratic socialism 1960-1964.
No full textPhDIn early 1960 it seemed likely that the official Labour
Party defence policy would be defeated by a unilateralist
resolution at the Scarborough Conference. In response to
this possibility the Campaign for Democratic Socialism,
or CDS, was established.
The CDS projected the image of a grass-roots movement
inspired by Gaitskell's "fight and fight again" speech.
But it was run by a Campaign Committee which included
leading members of the Party like Tony Crosland, Roy
Jenkins and Patrick Gordon Walker, as well as less well
known members like Bill Rodgers, Dick Taverne, Philip
Williams, Brian Walden, Denis Howell and David Marquand.
This highly talented group launched an elaborate and
successful lobbying, publicity and briefing operation
which was influential in overturning the unilateralist
vote at the Blackpool Conference of 1961. After Blackpool
the Campaign helped many of its leading members find
seats in the House of Commons while continuing to put the
"revisionist" case through its newspaper Campaign.
The importance of the CDS in the history of the Labour
Party is, primarily, as the first internal pressure group
organised by the right of the Party. It was also the
first internal Party group to use such sophisticated
lobbying techniques. Moreover, the subsequent careers of
the leading members of the Campaign influenced the
development of the Labour Party. The CDS was an important
formative political action for many of them. Finally many
of the CDS supporters set-up or joined the SDP when it
was launched
Tax evasion by Small and Micro Sized Enterprises (SMEs) in Uzbekistan
No full textThe importance of understanding tax compliance and non-compliance behaviour is important to any governments and tax authorities (HMRC, 2009). Insight into the decision-making behaviour of taxpayers is essential to researchers in assisting governments as they struggle to meet new challenges of economy while trying to balance budget deficits and infrastructure demands. This study examines the influence of tax evasion factors on Small and Micro-sized Enterprises (SME) owners’ tax evasion decision making behaviour in Uzbekistan. This study examined some selected salient factors of SME owners’ tax evasion behaviour by using Ethical Process Thinking Model in an attempt to offer both researchers and policy makers a more defined understanding.The study begins by identifying key tax compliance and non-compliance factors listed in literature and organising them into a theoretically based model. Jackson and Milliron (1986) and Richardson and Sawyer (2001) categorise fourteen salient factors of tax compliance and non-compliance into four groups namely, noncompliance opportunities, attitudes and perceptions, tax system structure and demographics. Six key factors out of fourteen are then integrated into an Ethical Process Thinking Model allowing the researcher to examine two pathways of this model. The Ethical Process Thinking Model (Rodgers, 2009) depicts various stages and pathways that can influence a taxpayers’ compliance/noncompliance decision process. The Ethical Process Thinking Model asserts that four major processing stages of perception, available information, judgement and decision choice with their total effects will provide meaningful relationships of the causes of decisions (Rodgers & Cago, 2001; Rodgers, 2009; Rodgers et al., 2014). This new approach to the tax evasion decision making process may provide a more complete picture of tax evasion behaviour of SME owners.In order to understand the tax compliance behaviour of SME owners in this study, a mixed-method approach, combining surveys and semi-structured interviews, was used. Quantitative data was analysed by SmartPLS software version 3.0 using Structural Equation Modelling (SEM) technique. Transcribing, coding and finding relevant themes were used to analyse the qualitative data.The findings of this study show that taxpayers’ perceptual and informational factors had stronger influence on SME owners’ tax evasion decision behaviour. Amongst perceptual factors, personal financial difficulty and perception of corruption were the most influential factors to the tax evasion behaviour of SME owners. Complexity of tax laws and compliance costs from informational factors were the highest influential factors on SME owners’ tax evasion decision behaviour. The results from the interviews indicate that financial motivation was not a significant factor in SME owners’ tax evasion decision behaviour. Moreover, the findings suggest that there is positive relationship between tax audits and SME owners’ tax evasion decision behaviour. The interview findings further clarified that SME owners view tax audits as extra compliance costs not as audit checks.The findings contribute to the theoretical and practical aspects of understanding the tax evasion behaviour of SME owners in Uzbekistan. The findings from this study may be useful for tax authorities and regulators to combat tax evasion
Tax evasion by Small and Micro Sized Enterprises (SMEs) in Uzbekistan
No full textThe importance of understanding tax compliance and non-compliance behaviour is important to any governments and tax authorities (HMRC, 2009). Insight into the decision-making behaviour of taxpayers is essential to researchers in assisting governments as they struggle to meet new challenges of economy while trying to balance budget deficits and infrastructure demands. This study examines the influence of tax evasion factors on Small and Micro-sized Enterprises (SME) owners’ tax evasion decision making behaviour in Uzbekistan. This study examined some selected salient factors of SME owners’ tax evasion behaviour by using Ethical Process Thinking Model in an attempt to offer both researchers and policy makers a more defined understanding.The study begins by identifying key tax compliance and non-compliance factors listed in literature and organising them into a theoretically based model. Jackson and Milliron (1986) and Richardson and Sawyer (2001) categorise fourteen salient factors of tax compliance and non-compliance into four groups namely, noncompliance opportunities, attitudes and perceptions, tax system structure and demographics. Six key factors out of fourteen are then integrated into an Ethical Process Thinking Model allowing the researcher to examine two pathways of this model. The Ethical Process Thinking Model (Rodgers, 2009) depicts various stages and pathways that can influence a taxpayers’ compliance/noncompliance decision process. The Ethical Process Thinking Model asserts that four major processing stages of perception, available information, judgement and decision choice with their total effects will provide meaningful relationships of the causes of decisions (Rodgers & Cago, 2001; Rodgers, 2009; Rodgers et al., 2014). This new approach to the tax evasion decision making process may provide a more complete picture of tax evasion behaviour of SME owners.In order to understand the tax compliance behaviour of SME owners in this study, a mixed-method approach, combining surveys and semi-structured interviews, was used. Quantitative data was analysed by SmartPLS software version 3.0 using Structural Equation Modelling (SEM) technique. Transcribing, coding and finding relevant themes were used to analyse the qualitative data.The findings of this study show that taxpayers’ perceptual and informational factors had stronger influence on SME owners’ tax evasion decision behaviour. Amongst perceptual factors, personal financial difficulty and perception of corruption were the most influential factors to the tax evasion behaviour of SME owners. Complexity of tax laws and compliance costs from informational factors were the highest influential factors on SME owners’ tax evasion decision behaviour. The results from the interviews indicate that financial motivation was not a significant factor in SME owners’ tax evasion decision behaviour. Moreover, the findings suggest that there is positive relationship between tax audits and SME owners’ tax evasion decision behaviour. The interview findings further clarified that SME owners view tax audits as extra compliance costs not as audit checks.The findings contribute to the theoretical and practical aspects of understanding the tax evasion behaviour of SME owners in Uzbekistan. The findings from this study may be useful for tax authorities and regulators to combat tax evasion
Signalling theory embedded in the throughput model to examine the influence of culture upon external auditors' reliance on the internal audit function
No full textInternational Standard on Auditing (ISA) 610 (Revised 2013) allows external auditors (EAs) to rely on the internal audit function (IAF) in obtaining audit evidence if the latter meets certain quality criteria. The revisions made to the standard are intended to introduce a more robust framework for the evaluation of the IAF quality and enable reliance to be placed on internal auditors to provide direct assistance, in addition to the already permitted use of work already performed by the IAF. The literature reports that reliance on the IAF is a determinant of external audit fees and significantly increases the efficiency of the audit. However, this is not the case in all countries; some studies find low reliance on the IAF by EAs in certain developing countries has no significant impact on audit efficiency. Accordingly, the main purpose of the current study is to examine the potential influence of the cultural dimensions of EAs on their reliance-related judgements and decisions in the light of the latest revisions made on ISA 610 and a related revised standard: ISA 315. Further, this study attempts to enhance our understanding of the manner in which such reliance may reduce audit fees.To achieve the above, two conceptual models are developed on the basis of Signalling Theory (Spence, 1973) and the Throughput Model (Rodgers, 2006). These models incorporate the latest revisions made to the related ISAs in the process of tracing the influence of three dimensions of Hofstede’s measure of culture (i.e. power distance, uncertainty avoidance, and individualism) on the EAs reliance process, and visualise how reliance on the IAF has an impact on audit fees. A quantitative methodology is employed to examine the paths of the study’s models. Data are collected using a self-administered questionnaire which was directed to a sample of EAs in Jordan. Data are then analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) techniques.The results of the study show that culture dimensions can significantly influence EAs’ judgements and decisions regarding their reliance on the IAF. In particular, the evaluation judgement and reliance decision relating to the IAF made by Jordanian EAs who are collectivist, uncertainty avoidant, and accept a high power distance are negatively affected. The results also show that revisions made to ISA 315 have a positive impact on EAs’ judgements in respect of the extent to which the IAF meets the reliance requirements. Furthermore, the results reveal that Jordanian EAs’ reliance on the IAF has an indirect impact on audit fees through reducing audit work hours.This study contributes to the existing literature on the interaction between national culture and audit by providing empirical evidence of how the process of making a reliance decision on the IAF in accordance with ISA 610 is influenced by specific cultural hallmarks in Jordan. Moreover, this study adds to the literature on EAs’ reliance on the IAF by introducing models embedding Signalling Theory in the Throughput Model to gain better understanding of how EAs rely on the IAF by tracing the sub-processes of different stages of the reliance decision, as well as clarifying how reliance impacts upon audit fees. Furthermore, this study enriches the literature by providing empirical evidence of the impact of the revised ISA 315 on the process of EAs’ reliance on the IAF. The findings of this study have practical implications that could be of interest to many different parties, such as standards setters, EAs, the IAF and auditees. These parties can influence the IAF contributions to the external audit, thereby enhancing its efficiency
Image and Reputational Impact on Managers' Assessment of Auditing Activities
No full textThe efficient use of knowledge assets allows organizations to compete more effectively in the marketplace. Some of these knowledge assets are embedded in an organization socialization and internalization processes. Image and reputation may better leverage knowledge by strengthening its core capabilities of knowledge assets. Image and reputation is viewed as a collective 'perception' pertaining to a person, group, or organization's attributes. We suggest that by combining the use of reputational data and structural equation modeling of narrative analysis, we can build a better process theory along with better explanations in general. Throughput modeling techniques are used in this research to capitalize on how line managers' narratives are captured in framing their international environment, the information used, as well as deciding whether audits are assisting them in promoting increase profits or decrease expenses. This model is useful in highlighting the elements that support a view of managers being proactive. This analysis captures forward looking throughput modeling techniques whereby in-house managerial procedures can help aid and assist line managers performing their primary functions. Findings indicated that managers' perception of image/reputation influence what they viewed as important knowledge assets relating to productivity and profitability. --
Signalling theory embedded in the throughput model to examine the influence of culture upon external auditors' reliance on the internal audit function
No full textInternational Standard on Auditing (ISA) 610 (Revised 2013) allows external auditors (EAs) to rely on the internal audit function (IAF) in obtaining audit evidence if the latter meets certain quality criteria. The revisions made to the standard are intended to introduce a more robust framework for the evaluation of the IAF quality and enable reliance to be placed on internal auditors to provide direct assistance, in addition to the already permitted use of work already performed by the IAF. The literature reports that reliance on the IAF is a determinant of external audit fees and significantly increases the efficiency of the audit. However, this is not the case in all countries; some studies find low reliance on the IAF by EAs in certain developing countries has no significant impact on audit efficiency. Accordingly, the main purpose of the current study is to examine the potential influence of the cultural dimensions of EAs on their reliance-related judgements and decisions in the light of the latest revisions made on ISA 610 and a related revised standard: ISA 315. Further, this study attempts to enhance our understanding of the manner in which such reliance may reduce audit fees.To achieve the above, two conceptual models are developed on the basis of Signalling Theory (Spence, 1973) and the Throughput Model (Rodgers, 2006). These models incorporate the latest revisions made to the related ISAs in the process of tracing the influence of three dimensions of Hofstede’s measure of culture (i.e. power distance, uncertainty avoidance, and individualism) on the EAs reliance process, and visualise how reliance on the IAF has an impact on audit fees. A quantitative methodology is employed to examine the paths of the study’s models. Data are collected using a self-administered questionnaire which was directed to a sample of EAs in Jordan. Data are then analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) techniques.The results of the study show that culture dimensions can significantly influence EAs’ judgements and decisions regarding their reliance on the IAF. In particular, the evaluation judgement and reliance decision relating to the IAF made by Jordanian EAs who are collectivist, uncertainty avoidant, and accept a high power distance are negatively affected. The results also show that revisions made to ISA 315 have a positive impact on EAs’ judgements in respect of the extent to which the IAF meets the reliance requirements. Furthermore, the results reveal that Jordanian EAs’ reliance on the IAF has an indirect impact on audit fees through reducing audit work hours.This study contributes to the existing literature on the interaction between national culture and audit by providing empirical evidence of how the process of making a reliance decision on the IAF in accordance with ISA 610 is influenced by specific cultural hallmarks in Jordan. Moreover, this study adds to the literature on EAs’ reliance on the IAF by introducing models embedding Signalling Theory in the Throughput Model to gain better understanding of how EAs rely on the IAF by tracing the sub-processes of different stages of the reliance decision, as well as clarifying how reliance impacts upon audit fees. Furthermore, this study enriches the literature by providing empirical evidence of the impact of the revised ISA 315 on the process of EAs’ reliance on the IAF. The findings of this study have practical implications that could be of interest to many different parties, such as standards setters, EAs, the IAF and auditees. These parties can influence the IAF contributions to the external audit, thereby enhancing its efficiency
The pitfalls of using a child support schedule based on outdated data
No full textA strong rationale for updating child support guidelines arises from changes over time in the measurement of expenditures on children, as well as changes in the empirical relationship between expenditures on children and the income of parents. Such changes affect the accuracy of the numerics upon which states’ child support guidelines are based. This study evaluates an alternative child support guideline that was proposed for Virginia and draws lessons for other states that similarly base their guidelines on older survey data. Regression results show that over time, the child expenditure and household income relationship has changed considerably. Furthermore, the largest increases in expenditures attributable to children have occurred for lower- and middle-income households.Peer reviewe
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