Filipino ethnic entrepreneurship: An integrated review and propositions

With a large percentage of its population as overseas workers or emigrants, a number now in the millions and likely grow even larger, an examination is appropriate of the entrepreneurial challenges and opportunities faced by emigrants from the Philippines. This study explores the factors that shape entrepreneurship among emigrants in general and, in particular, among Filipinos in the United States of America. Integrating literature from a variety of sources relating to the migration of Filipinos and the creation and management of new ventures by ethnic entrepreneurs in the United States, it proposes a general model of ethnic entrepreneurship, develops propositions relating to the propensity of Filipino emigrants to establish entrepreneurial ventures, and concludes with suggestions for future research.     

The Effect of Corporate Status on External Audit Fees: Evidence From the UK

Abstract:  This paper simultaneously examines, for the first time, the determinants of external audit fees of UK companies drawn from the quoted sector (Main Market, the Alternative Investment Market and Ofex), and the unquoted sector (public and private limited companies). The paper also provides new evidence on the effects of corporate failure and the persistence of the big four and mid-tier auditor premiums across the public and private corporate sectors. After controlling for firm size, audit risk and complexity, we find that quoted and unquoted public limited companies have significantly higher audit fees than their private limited counterparts. Our estimates imply that relative premiums for market/corporate form are as follows: Main Market over AIM, 6.8%; AIM over Ofex, 19.5%; Ofex over unquoted plc, 15.5%; and unquoted plc over private, 16.7%. However, despite indications in prior US research to the contrary, we find no evidence that insolvent firms that failed were charged higher audit fees in the year preceding failure. A positive relationship is also found between audit and consultancy fees – a result that persists using an instrumental variables approach to control for endogeneity.     

Break-Through Innovations and Continuous Improvement: Two Different Models of Innovative Processes in the Public Sector

How do we understand innovation in the public sector? A look at the public and private sector understanding of innovation helps us begin to see how important new ideas are born, nurtured, tested and disseminated.     

Competing industries in islands a new tourism approach

Many islands host both tourism and offshore finance, but their coexistence has been little researched. This paper examines their relationship via a case study of the British Channel Island of Jersey. Both sectors require labor, land, and capital—all frequently scarce in small islands. The study considers the nature of the relationship and resource competition. In light of the unusual context of small polities and the political power of external actors, it also analyzes the dynamics of tourism, offshore finance, and the state in islands. The overall impact of the relationship between tourism and offshore finance is further examined, to suggest how this affects islands’ economic development.     

Workers of the Internet unite? Online freelancer organisation among remote gig economy workers in six Asian and African countries

This article presents findings regarding collective organisation among online freelancers in middle‐income countries. Drawing on research in Southeast Asia and Sub‐Saharan Africa, we find that the specific nature of the online freelancing labour process gives rise to a distinctive form of organisation, in which social media groups play a central role in structuring communication and unions are absent. Previous research is limited to either conventional freelancers or ‘microworkers’ who do relatively low‐skilled tasks via online labour platforms. This study uses 107 interviews and a survey of 658 freelancers who obtain work via a variety of online platforms to highlight that Internet‐based communities play a vital role in their work experiences. Internet‐based communities enable workers to support each other and share information. This, in turn, increases their security and protection. However, these communities are fragmented by nationality, occupation and platform.     

Accounting for Animal Welfare: Addressing Epistemic Vices During Live Sheep Export Voyages

Journal of Business Ethics - In this research, we develop a reporting framework based on an ethical account of the Australian live sheep export (LSE) industry’s current operations. We...     

The reluctant regulator: The Rural Utilities Service and American broadband policy

Drawing on the increasing body of literature on policy stakeholders and the ever-growing acknowledgement that communication policy is crafted by more than just parliamentarians and formal communication regulators this paper examines the role that another set of regulators plays in communication policy: agriculture regulators. Based on a study of the United States Department of Agriculture's Rural Utilities Service (RUS), this paper explores alternative agents of communication policy. More specifically, through document analysis we examine the way in which the Rural Utilities Service has shaped rural broadband policy in the United States over the last three decades. The implications for this research are wide, as it brings another policy actor into the policy making melee, and pushes communication policy scholars to consider the role that non-traditional communication regulators play in the communication policy making process.     

Exploring corporate governance research in accounting journals through latent semantic and topic analyses

The literature on corporate governance (CG) has been expanding at an unprecedented rate since major corporate scandals surfaced, such as Enron, WorldCom, and HealthSouth. Corresponding with accounting's important role in CG, accounting scholars increasingly have investigated CG in recent years, so the body of literature is growing. Although previous attempts have been made to summarize extant literature on CG via reviews, none of these attempts has utilized recent developments in text analyses and natural language processing. This study uses latent semantic and topic analyses to address this research gap by analysing abstracts from 1,399 articles in all accounting journals that the Australian Business Deans Council (ABDC) has rated A and A*. The ABDC journal list is widely recognized as a journal‐quality indicator across many universities worldwide. The analyses revealed 10 distinct research topics on CG in the ABDC's top accounting journals. The results presented include the five most representative articles for each topic, as distinguished by topic scores. This study carries important practice and policy implications, as it reveals major research streams and exhibits how researchers respond to various CG problems.