Is it tweet-worthy? Privacy in a time of sharing.

Information professionals and information organisations use Twitter in a variety of ways. Typically both organisations and the individuals that work for them have separate identities on Twitter, but often individuals identify their organization through their profile or Twitter content. This paper considers the way information professionals use Twitter and their practices with regard to privacy, personal disclosure and identifying their organisational affiliations. Drawing on data from a research study involving a questionnaire and social media observation, the paper will provoke discussion about information professionals’ use of Twitter, personal and organizational identity, and the value of Twitter for professional development. In keeping with the subject matter, a curated set of social media content will be available in lieu of a formal paper.

Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports.