Antecedents and outcomes of interpersonal influences and the role of acculturation: The case of young British-Muslims

Prior research considers antecedents and outcomes of interpersonal influence without consideration of acculturation. Data collected from 222 young British-Muslims using focus groups, in-depth interviews and questionnaires identifies significant antecedents and outcomes concluding that self-congruity, clothing conformity, need for uniqueness and modesty are major contributors to susceptibility to interpersonal influence. Acculturation moderates the effects of self congruity and susceptibility to interpersonal influence. The paper discusses implications for clothing retailers suggesting that self-congruity, conformity and modesty require closer attention to develop effective promotion and product strategies. The study is first of its kind within the UK ethnic minorities market.     

Exchange volatility and export performance in Egypt: New insights from wavelet decomposition and optimal GARCH model

To assess the link between exchange rate uncertainty and exports performance in Egypt, this article relies on an optimal GARCH model chosen by information criteria among decomposed series on a scale-by-scale basis (wavelet decomposition). The observed outcomes reveal that this relationship depends intensely on the frequency-to-frequency variation and slightly on the leverage effect and switching regime. Indeed, it is well shown that at the low frequency, the coefficient associated to exchange rate volatility's effect on exports is greater than that at the high frequency and conversely when subtracting energy's share. We attribute the apparently conflicting results to the co-movement between energy prices and those of other commodities, the excessive speculation and the composition of trade partners.     

Tribute to Professor Michael Gibbins

On May 2‐3, 2008, the Alberta School of Business and the Institute of Chartered Accountants of Alberta (ICAA) sponsored a dinner and a one‐day research workshop in Professor Michael Gibbins's honor. At the dinner on May 2, three presentations were made on the contribution of Professor Gibbins to accounting education, research, and the profession. At the research workshop on May 3, three research papers were presented, a panel discussed professional judgment issues in accounting and auditing, and a CFO gave a luncheon speech on the new financial presentation project of the Financial Accounting Standards Board. The dinner and symposium attracted participants from across Canada, the United States, Australia, and Singapore, which is not surprising given Professor Gibbins's global reputation. This paper summarizes the presentations and discussion that took place during the May 2 dinner and May 3 research workshop.     

Inter-and intra-organizational stakeholder arrangements in carbon management accounting

This research investigates the role of inter-organizational arrangements and intra-organizational activities as sub-parts of carbon management accounting to reduce greenhouse gas (GHG) emissions. We apply the concept of stakeholder engagement, normally utilized in sustainability reporting, to carbon management accounting and performance. We also examine if carbon management projects that encompass many functional areas aid in GHG emissions performance. Using a sample of firms headquartered in the United States with data available from the CDP, we apply the three-stage least squares (3SLS) method to test for the endogeneity of GHG emissions reporting and performance. We find that both inter-organizational and intra-organizational arrangements improve GHG emissions performance through carbon management processes and procedures. Our research contributes to the literature by providing insight into how companies work externally with their stakeholders and internally with multiple functional areas to implement carbon management projects that reduce GHG emissions.     

Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?*

We investigate factors that influence an auditor's accuracy in knowing how subordinates, peers, and superiors view his or her own technical competence (metaperception). Extant literature on reputation management in auditing contexts depicts preparers of audit workpapers as strategic agents (subordinates) who stylize workpapers and engage in behaviors that enhance their reputations with reviewers (superiors). These superiors, in turn, are represented as strategically engaging in coping behaviors in response to such stylization attempts. One of the necessary conditions for auditors to enhance their reputations on a sustainable basis is accurate metaperception. We report the results of an experiment that investigates determinants of auditors' metaperception accuracy. Our participants comprise teams of audit partners, managers, and seniors who work together in the field. Each auditor performs two tasks of varying complexity and then predicts whether other team members can accurately perform the task and how other team members assess his or her performance on the tasks. Results show that accuracy in knowing what others think of one's technical proficiency (metaperception) is generally high, particularly when the predictor auditors are partners and managers; however, metaperception accuracy is asymmetric and varies depending on the predictor auditor, the target auditor being predicted, and task complexity. Implications are discussed.     

Does experience help or hinder top managers? Working with different types of resources in Hollywood

Research summary: Research on the resource‐based view has begun to place more emphasis on the ability of managers to extract better performance from the resources that are available to them. In this paper, we show that prior experience can both help and hinder their ability to generate performance from various categories of resources. Further, we argue that the fungibility of each resource influences the opportunities managers have to use their experiences in order to find the best method to deploy them. We test our hypotheses by examining the ability of Hollywood film producers to generate results from financial, brand, and human resources. Our findings show that experienced producers can generate better performance from more fungible resources, but they actually achieve weaker results with less fungible resources. Managerial summary: Do more experienced top managers get better results from their resources? We examine this question for Hollywood film producers. Our results show that experience can really help when producers work with resources such as cash (budgets) and brand resources (such as film sequels). However, such experiences actually reduce performance when they work with some human resources, such as highly talented directors. We argue that experience can be most helpful when managers work with more fungible resources, which can be used in a variety of different ways but can actually hurt when they work with resources that are more constrained in how they can be deployed. Under ideal circumstances, we find that experienced producers can generate nearly 40 percent more revenue with the right mix of resources. Copyright © 2015 John Wiley & Sons, Ltd.     

La détection des effets de mise en scène dans les états financiers*

Résumé. Les auteurs s'intéressent ici à la nature des représentations cognitives qu'utilisent les vérificateurs en situation de fraude potentielle dans les états financiers. Ils divisent le problème de détection de la fraude en deux parties: la détection de la mise en scène élaborée par la direction pour masquer la fraude et la détection de la fraude. Ils examinent les deux méthodes de détection des mises en scène proposées par Kahneman et Tversky (1986): 1) l'utilisation de représentations multiples aboutissant à différentes interprétations possibles des données contenues dans les états financiers; et 2) l'utilisation d'une méthode permettant de transposer les données contenues dans les états financiers sous forme de représentation normalisée. Vingt-quatre associés de vérification ont participé à l'étude. Chacun d'eux devait procéder à la contre-révision d'un dossier de vérification. Tous les vérificateurs examinaient quatre cas dans lesquels la direction avait présenté une image trompeuse de l'entreprise (au moyen d'une mise en scène) et produit des états financiers frauduleux. Les résultats obtenus par les auteurs confirment la thèse de Kahneman et Tversky selon laquelle les mises en scène peuvent être décelées grâce à la transposition du problème sous forme de représentation normalisée. Les vérificateurs qui ont eu recours à une représentation normalisée sont parvenus à percer à jour la mise en scène de la direction, à totaliser les éléments correctement et à déceler la fraude dans tous les cas. Ils ont, pour cela, appliqué des procédés conformes aux normes de vérification généralement reconnues (Institut Canadien des Comptables Agréés, 1988; American Institute of Certified Public Accountants, 1984) pour totaliser les éléments. Les vérificateurs qui ont eu recours à des représentations multiples ont aussi détecté la mise en scène élaborée par la direction dans les quatre cas. Ils n'ont cependant pas appliqué les procédés de totalisation recommandés dans les normes de vérification et ne sont parvenus à détecter la fraude dans aucun des quatre cas.     

Capabilities in Motion: New Organizational Forms and the Reshaping of the Hollywood Movie Industry*

abstract This paper looks at the evolution of capabilities in the Hollywood movie industry in the aftermath of the transition from a studio era dominated by integrated hierarchies to a post‐studio era dominated by flexible hub organizations supplied by networks of resource providers. Adopting a dynamic capabilities perspective we argue that two industry capabilities – mobilizing and transforming capabilities – play a crucial role in assembling and transforming resource bundles into feature films. We further argue that the transition to new organizational forms shifts the co‐evolutionary process, with practices and routines that make up mobilizing capabilities changing faster and becoming more important to box office success than practices and routines that make up transforming capabilities. We test our hypotheses using a sample of 400 films split between the studio and post‐studio eras. The results support our hypotheses, pointing to the influence of centralized control versus dispersed access to resources. The strategy of integrated hierarchical organizations depends on ownership of resources that reduces incentives to develop mobilizing capabilities, and increases incentives to develop transforming capabilities. The advent of new organizational forms, by contrast, increases returns to new practices and routines that mobilize resources at the expense of returns on exploring practices and routines that make up transforming capabilities.