Quality of internal control procedures : antecedents and moderating effect on organisational justice and employee fraud

Purpose – This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively.

Design/methodology/approach – Survey data from 64 Australian firms were used to develop the two models. The first model was tested using a logistic regression analysis, and the second model was tested using a multiple regression analysis.

Findings – The first model reveals that the quality of ICP has a moderating effect on the relationship between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly and positively related to three key organizational factors: the corporate ethical environment, the extent of risk management training of staff, and the internal audit (IA) activity level.

Practical implications – Risk management strategies relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice at the workplace and ICP quality, including fostering a more ethical and equitable work environment, increasing IA activities and staff training in risk management.

Originality/value – Using the fraud triangle framework, this study extends previous literature by providing empirical evidence on the role of organizational justice and ICP regarding employee fraud.

Consumer dissatisfaction with self-service technologies : an empirical exploration of its antecedents

Self-service technologies (SSTs) are commonplace for consumers' use, which is reflected in the growing body of literature that pertains to SSTs. The bulk of this literature has focussed on the adoption of SSTs, while relatively little attention has been given to consumers' consumption and evaluation of SSTs. Arguably, this is an area worthy of exploration in the light of frequent reports of consumers' dissatisfaction with SSTs. Therefore, this paper examines the antecedents of consumers' overall dissatisfaction with an SST encounter, and finds that consumers' dissatisfaction with the attributes of the SST and consumers' perceptions of causal controllability explain 50 per cent of the variance in consumers' overall dissatisfaction with the SST Insights into removing the causes of SST dissatisfaction are offered to managers, which are, arguably, important for consumer retention.

The application of a fuzzy rule based system in an exposition of the antecedents of sedge warbler song flight

The utilization of a fuzzy aspect within data analysis attempts to move from a quantitative to a more qualitative investigative environment. As such, this may allow the more non-quantitative researchers results they can use, based on sets of linguistic terms. In this paper an inductive fuzzy decision tree approach is utilized to construct a fuzzy-rule-based system for the first time in a biological setting. The specific biological problem considered attempts to identify the antecedents (conditions in the fuzzy decision rules) which characterize the length of song flight of the male sedge warbler when attempting to attract a mate. Hence, for a non-quantitative investigator the resultant set of fuzzy rules allows an insight into the linguistic interpretation on the relationship between associated characteristics and the respective song flight duration.

Antecedents and consequences of customer satisfaction with interactive voice response

The aim of this study was to empirically test a model of antecedents and consequences of customers’ satisfaction with interactive voice response (IVR). IVR is a commonplace selfservice technology, yet it has seldom been the focus of academic research. As customers’ frustration with IVR is apparent, understanding how customers evaluate IVR and their subsequent behavioural intentions is important. Findings of a study of Australian Football League members who were users of its IVR system indicated that customer satisfaction resulted when it was easy to use, offered fast service and provided customers with feelings of control. Overall satisfaction with the IVR system was related to customers’ intentions to reuse it and their trust in the AFL. Managerial implications of the findings are discussed.

Nature, extent and antecedents of risk managment practices in knowledge-intensive firms

This study provides empirical evidence on the nature and extent of risks faced by Small to Medium-Sized Knowledge Intensive Firms (SMKIFs) and the risk management approaches adopted by them. The study also assesses the effects of selected organisational factors such as industry, entity size and risk governance leadership on the commitment by SMKIFs to using an Enterprise Risk Management (ERM) approach. Data was obtained through a questionnaire survey of SMKIFs in the state of Victoria, Australia which were either in the bio-technology (bio-tech) or the accounting and legal (business services) industry sectors. Based on a total of 104 (13%) useable responses from senior managers in charge of risk management, some of the key findings include the identification of the top three risks faced by SMKIFs being (i) potential damage to firm’s reputation, (ii) inability to recruit and retain workers who have appropriate skills and expertise, and (iii) increase in costs. Interestingly, while 51% of the respondents described their firms as being willing to or keen to take risks, 38% saw their firms as being either preferring not to take risks or refuse to take risks, with the remainder of the firms (11%) viewed as neutral. The data also indicates that more than half of the respondent firms (54%) had established either a complete or a partial ERM system. Further, data analysis based on a binary logit regression model indicates bio-techs, firm size and directors’ support of risk management as key predictors of ERM implementation in SMKIFs.

Changes in antecedents of BMI between 1976 and 2006

Overweight/obesity has reached epidemic proportions in Australia. This thesis confirmed and extended the relationship between lifestyle and body mass index in that dense energy foods, snacking and low levels of physical activity were associated with higher BMI while plant foods, vegetarianism and, in men, large breakfasts were associated with lower BMI.

Antecedents to postoperative pulmonary dysfunction in adults after cardiac surgery

The previously unexplored trajectory of postoperative pulmonary dysfunction was mapped in adults having cardiac surgery. Factors including hypoxaemia, positive fluid balance, severe pain and impaired functional status were associated with the development of pulmonary dysfunction and pneumonia. These antecedents are amenable to treatment in the form of prompt preventative nursing intervention that has a fundamental influence on patient outcome.

The dance of trust in high risk multi-partner collaborations : an exploration of the antecedents of trust in cross-sector R&D projects

This paper explores the dance of trust in cross-sector R&D collaborations, and does so by drawing on a multi-method study (involving qualitative research, case studies and a survey of project leaders) of the Australian Cooperative Research Centre (CRC) Program. R&D collaborations formed under this Program involve two main types of risk, venture or performance-related and relational, and these are problematic given power, information and risk impact asymmetries among the partners. Within the CRCs these risks are addressed through formalisation, employing the “right people”, and through relationship building. Trust (theorised following Sako as a multi-dimensional construct) is central to these processes. Where trust is formed among CRC participants, and is reinforced over repeated interactions, then relational and performance risks cease to become a major concern for CRC managers. In the CRCs, trust is formed and sustained as a multi-level process. Engagement and relationship commitment is achieved at an organizational level, and partner reputation, credible commitments and the institutional context are important factors here. At the project level, trust, in conjunction with a task focus, leads to a positive collaboration experience and this is associated with positive project outcomes. Within CRC projects, capabilities for communication and cross-sector management are important for the formation and maintenance of trust. The paper concludes by discussing the managerial implications of the study’s findings and by identifying areas for further research and conceptual development.

Nature, extent and antecedents of risk management in accounting, law and biotechnology firms in Australia

This paper provides empirical evidence on the nature and the extent of risks faced by small and medium-sized biotechnology and professional service firms (accounting and law) in Australia, as well as on the style of their adopted risk management methods and approaches. The findings of the study indicate that the top three risks faced by these firms are related to reputation, recruiting and retaining skilled staff, and cost management. The study also finds that more than half of the respondent firms manage risk in an integrated manner. The results of this study provide useful insights into the nature, extent and driving forces of risk management practices in these firms.

Psychosocial antecedents of communication, trust, and relationship effectiveness in new product development projects : a functional manager perspective

The basic differences between marketing managers and their technically trained counterpart managers [e.g., research and development (R&D), engineering, and manufacturing managers] in terms of work experience, training, and differing decision-making styles have often been suggested as a source of conflict, which acts as a barrier to effective working relationships and integration during new product development (NPD) work. In this paper, we empirically explore this issue by developing and testing a model of psychosocial differences (thought worlds and psychological distance) between the two groups of managers and their effect on communication, trust, and relationship effectiveness during NPD projects. We find that while thought world differences do still matter, it was from a marketing perspective that they had a stronger effect. These findings have implications for top management trying to manage the functional manager interface during NPD projects. We propose a semi-formalized approach to relationship building that may speed up the acquisition of social data that is often necessary to elevate working relationships to trusting ones and improve the efficiency of NPD work. Our model is tested using data from two samples, 184 technically trained managers and 145 marketing managers from Australian companies involved in NPD work.

Antecedents and consequences of service quality in a higher education context : A qualitative research approach

Purpose – The purpose of the paper is to report on the perception of students in regard to critical antecedents, dimensions and consequences of service quality with an aim to develop a theoretical model in the context of a university in Australia.

Design/methodology/approach – This research used focus group discussions with 19 students who had been studying in undergraduate and postgraduate level programs at an Australian university.

Findings – The findings show that the critical antecedents to perceived service quality are information and past experience. There are three aspects of perceived service quality, namely, academic, administrative and facilities. Student satisfaction and student trust are found to have direct and positive relationships with perceived service quality as consequences; and brand performance and behavioural intention are found to have indirect relationships with perceived service quality mediated through satisfaction and trust.

Originality/value – This paper found three separate themes and their relationships with service quality in the context of a university. These themes are: information, past experience and brand performance. Perceived service quality was found playing an important role in this theoretical model. The model provides a good explanation of university brand performance and students' behavioural intentions.

Moral antecedents of smoking behavior and risk beliefs among overseas Asian students

Instead of focusing on the misconduct of multinational cigarette manufacturers, this research project broadens the discussion of cigarette consumption by focusing on the moral antecedent variables that shape young adults' smoking behavior and risk beliefs. It especially challenges current wisdom among anti-smoking advocates that by increasing consumer knowledge of the medical risks associated with smoking will lead to significant reductions in young adult smoking prevalence rates. Empirical results of this study suggest that although increasing smoking risk knowledge does not significantly reduce Asian students' smoking behavior, increasing their risk assessment beliefs does produce the desirable public policy effect of reducing current smoking. Furthermore, only among rules-driven individuals does an increase in no harm scores significantly reduce student smoking risk assessment beliefs. Thus, current anti-smoking advertising campaigns among overseas Asian students may be more effective if they attempt to change these students' smoking risks assessment beliefs especially if they are targeted to rules-driven student market segments.