The Effects of Moral Reasoning and Self-Monitoring on CFO Intentions to Report Fraudulently on Financial Statements

This study adapts the theory of reasoned action (Ajzen and Fishbein, 1980) to the behavior of fraudulent reporting on financial statements so as to examine the effects of moral reasoning and self-monitoring on intention to report fraudulently, using structural equation modeling. The paper seeks to investigate two of the red flags for financial statement fraud identified in Loebbecke et al.'s (1989) paper: client management displays a significant lack of moral fiber and client personnel exhibit strong personality anomalies. As expected, high moral reasoners are more influenced than low moral reasoners by their own attitude towards the behavior. Contrary to prior research, low self-monitors are found to be more influenced than high self-monitors by subjective norms. Future research is recommended to investigate the counter-intuitive results for self-monitors, to consider the implications of group decision making as regards the promulgation of fraudulent financial statements, and to examine additional red flags for financial statement fraud.     

Twentieth century female ad images: Cultural interconnections,social learning,and the dialectical logic of advertising

The study conducts a historical investigation of the linkages among the focused social learning of a few (such as ideas of feminists groups), the amplification of those ideas throughout the masses, and observable female images in ads. The Hegelian sublation or Aufgehoben dialectical framework is applied to deepen understanding of how ad strategies have reconciled multiple cultural conversations about the proper image and role of women through the years. The findings of the research reveal distinctive dialectical processes and strategies in the ever-evolving patterns of female images in ads. The results of the study indicate that the focused social learning of the few is amplified to the masses through more emergent ad female roles and images during prosperous and peaceful times and is thwarted during times of national distress.     

Cooperative goals and team performance: Examining the effects of advice network

Based on the theory of cooperation and competition, this study examines the relationships between cooperative goals, advice network, and team performance, and their boundary conditions. Based on multi-source data from 189 teams in a military organization, results indicate that cooperative goals positively influence team performance via advice network density. Moreover, advice network centralization moderates the relationship between advice network density and team performance. In addition, advice network centralization moderates the indirect effect of cooperative goals on team performance via advice network density.     

Managing employee expectations during acquisitions

There is a wide body of evidence that suggests that the management of 'human factors' in post‐acquisition implementation is important and, where it is badly managed, helps to explain why up to half of acquisitions are not deemed to be successful. A central feature in this process is the management of employee expectations. Using research insights drawn from the management and formation of expectations in recruitment and from breaches of the psychological contract, this article reports on research in organisations subject to a takeover within two years of the field work. Detailed findings on two of these cases are used to explore the dimensions of dual expectations in such circumstances. It is suggested that employees in acquired companies have concerns that become expectations concerning both themselves ('me') and their work group ('us'), ranging from immediate job and employment worries on transfer to longer‐term status and behavioural and cultural concerns in the 'new' organisation. These expectations will vary over time and have different facets according to the seniority of the employee, the degree of integration sought by the acquirer and the extent to which expectations formed are proven to be realistic and realisable. The two cases analysed reveal different aspects of unmet expectations in acquisitions. Seven factors were identified as influential in shaping employees' expectations in acquisitions: quality of communication, believability of information, trust in management action, credibility of leadership, fairness of action, consistency of action and communication and logic of management action or behaviour.     

Assessing the classification of work-relatedness of fatal incidents: a comparison between Australia,New Zealand and the United States

As part of a larger study comparing work-related fatal injury of workers in Australia, New Zealand and the United States, an assessment was made of the similarities and differences between the three countries in identifying fatal incidents as work-related or not. The researchers in each country independently classified 333 brief scenarios, describing a variety of fatal incidents, into one of nine categories related to work: worker, bystander, commuter, volunteer, student, suicide, other, unknown and none of the above. Complete agreement with the classification was moderate (62%), but agreement when classifying scenarios as working, not working or unknown was much higher (full agreement for 80% of scenarios; Kappa =0.71). Only 5% of scenarios were classified differently by all three countries. Other main findings of the study were that there is variation between countries in the interpretation of what is and what is not work-related, and variation in the amount or type of information required to make a definitive classification. Common circumstances described in the scenarios for which there was some disagreement in classification included domestic violence incidents at work, volunteer workers, business trips, social functions connected to work, hobby farmers and some possible bystander incidents that occurred on farms or on the road. The results suggest that, even without the use of standard definitions, comparisons between the datasets of the countries involved in this study can be made with reasonable confidence. However, they also emphasise the importance of minimising ambiguity in the definitions used, and of understanding the manner in which the definitions are applied, when comparing results between studies.     

Oppression, emancipation, and volunteer tourism: Research Propositions

This paper develops research propositions for volunteer tourism using a combination of critical theory and social movement theory as a foundation. As is often the case with emerging areas of research, a theoretical foundation has been difficult to establish in volunteer tourism. The inherent contradictions of volunteer tourism, particularly concerning the interplay of oppression/emancipation, dependency/resistance and dominant hegemony/agency beg to be deconstructed with a critical theory lens. Social movement theory then in turn offers a tool through which researchers can look to break the hermeneutic circle by examining good practices in volunteer tourism, particularly concerning potential improvements for all stakeholders in self-efficacy, resource networks, and consciousness-raising experiences. The paper culminates with a proposition model based on these theoretical perspectives.     

Cultural value,consumption value,and global brand image: A cross‐national study

In expanding their market to the global level with clear and consistent global brand images across nations, marketers are ever confronting the issue of how to deal with different cultural values. Cultural value is identified as an influential factor on brand image and is widely accepted as one of the crucial concepts in understanding consumer consumption value, which determines choices of consuming everyday products and services. Most firms endeavoring to establish and maintain consistent global brand images, however, adopt a standardized brand image strategy that usually does not consider individual target markets” characteristics, including the concepts of cultural value and consumption value. This study developed a conceptual framework which incorporated cultural value not only as a direct antecedent of brand image, but also as an indirect antecedent of brand image through consumption value, and empirically tested it using the category of apparel. Following this framework, this study hypothesized the differences in brand image, cultural value, and consumption value between the U.S. and South Korea. Data were gathered through surveying university students residing in the San Francisco and Seoul metropolitan areas using a convenience sampling method. A total of 329 completed questionnaires were used in factor analysis, discriminant analysis, and structural equation modeling. The results provide insights into standardized brand image strategies and suggest some implementable tools that might prove effective in both countries. © 2009 Wiley Periodicals, Inc.     

Generalization practices in qualitative research: a mixed methods case study

The purpose of this mixed methods case study was to examine the generalization practices in qualitative research published in a reputable qualitative journal. In order to accomplish this, all qualitative research articles published in Qualitative Report since its inception in 1990 (n =  273) were examined. A quantitative analysis of the all 125 empirical qualitative research articles revealed that a significant proportion (i.e., 29.6%) of studies involved generalizations beyond the underlying sample that were made inappropriately by the author(s). A qualitative analysis identified the types of over-generalizations that occurred, which included making general recommendations for future practice and providing general policy implications based only on a few cases. Thus, a significant proportion of articles published in Qualitative Report lack what we call interpretive consistency.