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The purpose of this paper is to examine the interactive effect of the provision of non‐audit services (NAS) and auditors' perceptions of management integrity on assessments of risk of material misstatement.

The research method consisted of a behavioral experiment involving 47 audit seniors from a big‐four accounting firm.

Manipulations of management integrity significantly affected risk assessments. Manipulations of NAS did not affect risk assessment. However, a significant interaction manifested itself – participants who role‐played auditors providing significant tax consulting services tended to highly discount the incremental risk of material misstatement arising out of dubious management integrity, compared with their counterparts who role‐played auditors not providing any NAS.

This study shows that, while provision of NAS may not in and of itself impact auditor independence, it has the potential to impact audit quality by mitigating the effect of other audit evidence. This study also highlights the importance of testing for interactions since main effects may not readily capture the complexities involved.

The finding calls for continuing attention to the issue of NAS provision and audit firm culture and a redoubling of efforts to ameliorate the effects of auditor‐provided NAS.

This is one of the few papers that consider the interactive effect of provision of NAS and CEO image on assessment of management integrity. This is important because the likelihood of fraud increases when management integrity is suspect and the auditor is not vigilant.

The purpose of this paper is to explore the effect of “usefulness” and “incentives” on the joint decision to share and use knowledge objects.

Using an experimental design, the authors explore the effects of different incentive systems, the effect of the usefulness of a knowledge management system on intent to contribute and intent to use knowledge, the effect of personal characteristics, specifically an individual's tolerance of ambiguity, and joint endogeneity of contribution and use along with potential complementarity of usefulness and incentives.

For ambiguity tolerant individuals, an incentive mechanism that rewards the contributor for shared knowledge used by a knowledge user, and the knowledge user for the act of reuse, is more effective than a simpler incentive scheme that merely rewards knowledge sharing when usefulness level is low. Ambiguity intolerant individuals react equally to both types of incentive schemes regardless of usefulness. Ambiguity tolerant individuals display weakly complementary levels of sharing in response to coordinated increases in incentives and usefulness levels. This has powerful implications for practice as both incentives and usefulness need not be increased in a concerted manner in order to promote use.

This is an experimental study with the use of student subjects and the usual caveats apply.

The contributions of this paper are deriving practitioner implications for the sharing/use of knowledge, the explicit consideration of ambiguity tolerance, and inclusion of both knowledge contribution and use in one comprehensive model.

Human Resource Management and Business Strategy.

Postgraduate.

The case provides a holistic perspective of organizational transformation, management of change impact on employees and leader behavior. The challenge at Govind Milk and Milk Products Pvt. Ltd. a mid-size company, in the dairy industry was to transform itself into a pan India and global company from a regional organization. The case study outlines how the organization took on the transformation journey under a strong leadership and managed change by focusing on creating a brand, implementing technology and creating a culture of meritocracy. Having made the successful transition from being a family run business to a professionally managed company and having built significant internal capacity the big question is – Can the company strive and thrive in the VUCA business environment?

To highlight the process and management of organizational change. To highlight the role of leadership in the process of organizational change. To understand how the environmental factors or the VUCA environment impacts the performance of an organization. To highlight internal capacity building as a strategy to deal with the VUCA environment.

Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes.

CSS: 6: Human Resource Management.

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the collaboration tendencies of these authors should benefit early-career-stage accounting faculty. Seven factors are examined for the publications of 93 of the most productive accounting authors. These productive authors are found to include fewer coauthors on their publications early in their careers. The number of coauthors increases through their first 16 to 17 years and then decreases through the remainder of their careers. The results also indicate that productive accounting researchers include a greater number of coauthors on more recently published articles and on longer articles. Fewer coauthors are included when a productive author is affiliated with a “top-10” university or on articles published in highly ranked accounting journals. Lastly, the results show that prolific authors seek out coauthorship throughout their careers and usually include one or more coauthors on their publications. Implications from these results and specific suggestions for accounting faculty are discussed.

This research aims to examine the impact of consumers’ anxiety on the three types of consumption activities (sharing, hoarding and regular buying) during the coronavirus pandemic. Further, it aims to investigate the moderating role of materialism on anxiety and how attitude toward the pandemic affects consumers’ consumption behavior.

An online survey was conducted to test the proposed research model. The data were analyzed using SmartPLS and PROCESS tools.

Higher levels of anxiety lead to less sharing and more hoarding of resources but do not impact consumers’ regular buying intentions. A positive attitude toward an external event such as lockdown and intrinsic materialism can help individuals to cope with the anxiety successfully. Furthermore, consumers are more likely to share and less likely to hoard when they develop a positive attitude toward pandemic.

Future research can explore the role of health-efficacy and attitude toward health as coping strategy toward pandemic. A longitudinal research can explore the gradual changes in consumers’ attitudes and consumption behavior.

Governments, marketers and policymakers should focus on reducing consumers’ anxiety and to build a positive attitude toward pandemic to avoid the issues of hoarding and enable sharing of resources with others.

This study contributes to the literature on terror management theory and crisis management during a pandemic using a consumption context.

The present study aims to explore the influence of green marketing functions (green activities, corporate communication of green activities and green image) on corporate image in the hospitality sector. Further, the study tries to explore the consumer’s intention to visit the hotels practicing green marketing.

Using snowball sampling approach, a total of 220 usable responses were obtained from the consumer via an internet survey. Data were analyzed using structural equation modeling to evaluate the strength of relationship and model fit.

The findings show that green/eco-friendly activities and green image significantly influence the corporate image of the hotel, which in turn results into significant positive impact over consumer’s intention to visit the hotel. No significant influence of corporate communication of green activities on corporate image of the hotels was found, which may be because of the low level of communication of green practices by the hotels in India.

The findings offer insight to the managers regarding the impact of green marketing practices adopted by the hotels on their corporate image which in turn results into increased visit/revisit intention.

The study deals with the topic “the influence of green marketing on corporate image”, which has received scant attention by researchers. The paper attempts to provide empirical evidence in this area. The study yields several implications that can be helpful for managers while devising green marketing strategies for the hospitality sector. The study is among the initial studies exploring the influence of green marketing on corporate image in the Indian context.

The extant literature provides much-needed support to understand marketing accountability and how marketing actions are related to financial performance (FP). However, we have limited understanding of the relationships between marketing actions and firms' social performance (SP) and environmental performance (EP). Understanding these links is critical to enhancing sustainable FP, SP, and EP. Moreover, the literature provides limited understanding of the measures by which SP and EP may be operationalized, or the data necessary to reach a conclusion. This study bridges these gaps by extensively reviewing the extant literature to offer a set of measures and data sources to operationalize SP and EP, and empirically show their relationships with marketing actions. We find that greenhouse gas (GHG) emission, environmental disclosure score, waste reduction, energy consumption, and recycling are prominent measures of EP, and that social disclosure score, philanthropy or community spending, and diversity of gender and race are prominent measures of SP. The KLD, ASSET4, and Bloomberg are prominent sources of data that can be used to operationalize SP, to which CDP may be added for EP. We also show that marketing actions positively affect EP and SP. This study contributes to the extant literature on SP and EP by identifying measures and data sources and linking marketing actions to both performance types. It contributes to policy development by identifying the importance of EP and SP and how marketing actions can help achieve such performance.

By the mid-19th century the British colonial state introduced liberal education to India. Amongst various disciplines, political economy illustrates the concerns of the colonial state with the education of Indians, and its anxiety with quelling political discontentment. The emerging Indian nationalist intelligentsia also utilized ideas from classical political economy, first taught in educational institutions, to critique colonial policy and proposed the development of “Indian Economics”, suited to national economic interests. This paper explores the development of political economy as a specific knowledge form in Calcutta University and Bombay University, and its connection with colonial educational policy^.

This study relies primarily on university records and the proceedings of the Education Department to bring out the politically sensitive nature of the teaching of economics in colonial India.

The study finds that political economy grew from being a minor part of the overall university syllabi to becoming part of the first university departments created in early-20th-century India. The government and nationalist forces both found the discipline to be relevant to their respective agendas. The circulation of knowledge theoretical framework is found to be relevant here.

The history of political economy in Indian universities, especially during the 19th century, has not been dealt with in any detail. This study tries to fill this gap. The close connection between politics and the teaching of economics has also not been studied closely, which this paper does.

Research on the commitment to customer service (CCS) typically considers either trainable behavior or external stimuli such as financial incentives vital to CCS. Utilizing the cultural context of Confucian Asia, this study proposes a novel approach that shifts the focus towards the antecedents of the informal institutional environment.

This research considers four informal institutions typical for Confucian Asia about their influence on CCS: power distance, perceived individual independence, openness to change, and informal network ties. Hypotheses are tested in a structural equation model using data obtained from a South Korean subject pool.

Results show that informal institutions like power distance and network ties, and mediators like perceived individual independence and openness to change are positively related to CCS. Power distance and network ties also have a direct positive effect on openness to change. Moreover, power distance negatively affects perceived individual independence.

The authors' findings contribute to the service management literature by showing that a given CCS of service employees can be explained by antecedents of the company's informal institutional environment.

From a human resource perspective, the informal institutional environment should be taken into account when establishing a supporting organizational culture and designing management training programs.

This research introduces the institutional view to services management research, focusing on the role that informal institutions play. In particular, factors like power distance and network ties that influence CCS are tested for the first time.