• International standards on auditing in the international financial services centres

      Boolaky, Pran; Omoteso, Kamil; Coventry University (2016-06-06)
      Purpose- This paper aims to (1) investigate the position of International Financial Services Centres (IFSCs) in the International Federation of Accountants’ countries’ status on International Standards on Auditing’s adoption and (2) assess the factors influencing ISA adoption in these Centres. Design/methodology/approach- This research drew its data from various sources, including the World Economic Forum dataset, the World Bank Report on Observation of Standards and Codes, the World Development Indicators and the Economic Intelligence Unit Report on Democracy Index on fifty countries classified as IFSCs. The adoption status is then regressed on a number of variables of interest. To establish that our results are robust, we used a combination of different regression techniques comprising OLS, multinomial and logistic regressions. Findings- In addition to GDP growth and education level, this paper adds new evidence to the literature by reporting the positive association between the level of democracy and the enforcement of securities’ regulation on ISA adoption. It argues that political, economic, social and legal factors impact on ISA adoption in the IFSCs. Research limitations/implications- The sample size is limited to 50 from a population of 99 IFSCs because of lack of data. Some of the independent variables are basically archival data. Reliance is placed on WEF with regard to the measurement of protection of minority interest, securities and exchange regulations, and on Economic Intelligence Unit for democracy index. Practical implications- This paper stresses the importance of ISAs in IFSCs and the role of political power and the enforcement of securities laws on the adoption of ISA. Originality/value-This study fills the research gap relating to the absence of empirical studies on ISA adoption and its drivers in IFSCs.
    • International standards on auditing in the international financial services centres: What matters?

      Boolaky, Pran; Omoteso, Kamil; Griffith University; Coventry University (Emerald, 2016-06-06)
      Purpose This paper aims to investigate the position of international financial services centres (IFSCs) in the International Federation of Accountants’ countries’ status on the adoption of International Standards on Auditing (ISA) and assess the factors influencing ISA adoption in these centres. Design/methodology/approach This research drew its data from various sources, including the World Economic Forum (WEF) data set, the World Bank Report on Observation of Standards and Codes, the World Development Indicators and the Economic Intelligence Unit Report on Democracy Index on 50 countries classified as IFSCs. The adoption status is then regressed on a number of variables of interest. To establish that the results are robust, the authors used a combination of different regression techniques comprising OLS, multinomial and logistic regressions. Findings In addition to the gross domestic product growth and education level, this paper adds new evidence to the literature by reporting the positive association between the level of democracy and the enforcement of securities’ regulation on ISA adoption. It argues that political, economic, social and legal factors impact on ISA adoption in the IFSCs. Research limitations/implications The sample size is limited to 50 from a population of 99 IFSCs because of the lack of data. Some of the independent variables are basically archival data. Reliance is placed on WEF with regard to the measurement of protection of minority interest, securities and exchange regulations and on the Economic Intelligence Unit for democracy index. Practical implications This paper stresses the importance of ISAs in IFSCs and the role of political power and the enforcement of securities laws on the adoption of ISA. Originality/value This study fills the research gap relating to the absence of empirical studies on ISA adoption and its drivers in IFSCs.
    • International support for peace processes: New Zealand case study

      Rafferty, Rachel; University of Otago (Australian Department of Foreign Affairs and Trade, 2017-02-28)
      Launched by Ms Frances Adamson, Secretary of the Department of Foreign Affairs and Trade on 7 June 2017, State Support for Peace Processes: A Multi-Country Review was produced as part of the Australian International Conflict Resolution Project at the University of Melbourne and commissioned by the Development Policy Division of the Department of Foreign Affairs and Trade. The report explores how Canada, Malaysia, New Zealand, Norway, South Africa, the United Kingdom and the United States of America have approached supporting peace processes. It aims to identify concrete steps for Australia to consider in enhancing its approach to supporting peace and stability, including improving its capacity to support peace processes through whole of government approaches. The report was prepared by researchers at the University of Melbourne led by Prof John Langmore, Dr Tania Miletic, Dr Aran Martin and Mr Nathan Shea, and includes chapters from experts around the world who have advised on the work of their countries.
    • The interrelationship between place symbolism, memory and voluntary income schemes (VIS): The ‘stick up for Stanage’ campaign.

      Marson, Duncan; Pope, Emma; University of Derby (Centre for Agriculture and Biosciences International (CABI), 2018-05)
    • Interviewing suspects: examining the association between skills, questioning, evidence disclosure, and interview outcomes

      Walsh, Dave; Bull, Ray; University of Derby (2015-04-09)
      The interviewing of suspects is an important element in the investigation of crime. However, studies concerning actual performance of investigators when undertaking such interviews remain sparse. Nevertheless, in England and Wales, since the introduction of a prescribed framework over 20 years ago, field studies have generally shown an improvement in interviewing performance, notwithstanding ongoing concerns largely relating to the more demanding aspects (such as building/maintaining rapport, intermittent summarising and the logical development of topics). Using a sample of 70 real-life interviews, the present study examined questioning and various evidence disclosure strategies (which have also been found demanding), examining their relationships between interview skills and interview outcomes. It was found that when evidence was disclosed gradually (but revealed later), interviews were generally both more skilled and involved the gaining of comprehensive accounts, whereas when evidence was disclosed either early or very late, interviews were found to be both less skilled and less likely to involve this outcome. These findings contribute towards an increased research base for the prescribed framework.
    • Introduction: How and why should we study dialogue?’

      Weller, Paul; University of Derby (Dialogue Society, 2016)
      This chapter (pp. 17-28) introduces the volume edited by Omer Sener, Frances Sleap, and Paul Weller (2016), Dialogue Theories II, The Dialogue Society, London. [ISBN 978-0-9934258-0-6]. In doing so it puts the book in a wider context of the previous volume on Dialogue Theories published (2013) by the Dialogue Society, as well as of the Journal of Dialogue Studies of which the author is academic editor. It discusses a range of key questions and "working definitions" about the nature of dialogue and critically evaluates a range of differing articulations of the aims and objectives of dialogue itself, and in relation to the study of it.
    • Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana

      Clement, A; Wu, J; Yago, M; Zhang, J; University of Cape Coast (Emerald, 07/08/2017)
      The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in Ghana. Content analysis methods are used to analyse 50 sustainability reports of ten large-scale mining companies in Ghana, covering the period 2008-2012. The study finds that there has been a widening and increasing trend in the disclosure of performance indicators in sustainability reports of the large mining companies in Ghana, in accordance with GRI guidelines. The findings suggest that good progress in the strategic sector has been made in the voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting. The findings also indicate areas to be improved. The Government of Ghana and the Ghana Chamber of Mines could learn from the findings about the current status of this matter in order for them to formulate policies and regulations which would encourage the mining sector in moving forward in the adoption of international reporting standards.This paper initializes investigation into the degree, contents and trends of performance indicators in sustainability reports of large mining companies in Ghana using content analysis.
    • Investigating the link between CSR and Financial Performance – Evidence from Vietnamese Listed Companies

      Ho Ngoc, T.T; Yekini, Liafisu Sina; Sheffield Hallam (No idea, 2014)
      Many studies have examined different issues around CSR by using data from western countries to examine the nexus between CSR and Corporate Financial Performance (CFP). There are a few literatures about the same topic in Asian countries. The paper therefore investigates the impacts of CSR on CFP by using Vietnamese data. The paper uses content analysis to examine the nexus described above by creating four hypotheses. Apart from CFP variables, the paper controls for size and risk in the model used. We collected data from the annual reports of 20 Vietnamese companiesfor 3 years giving a total of 60 observations. We document a modest relationship between CSR and CFP among companies in Vietnam. The study also found relationship between the level of debt and CSR but document no relationship between CSR and firm size. Limitations: Content analysis with its measurement problem remains the main limitation of this work. Another limitation is the sample size of 20 companies with a total of 60 observations.The study provides some important insights for our understanding of CSR in developing economies and its effects on CFP in the context of Vietnamese companies.
    • Investigating the triangular relationship between Temporary event workforce, event employment businesses and event organisers

      Michopoulou, Eleni; Azara, Iride; Russell, Anna; University of Derby (Emerald Publishing, 2020-04-13)
      This study examines issues of talent management in events. Specifically, it investigates the triangular relationship that exists amongst temporary event workforces, event employment businesses and event organisers. A mixed method design was used including 1) a quantitative survey of UK Temporary Event Workers (TEW) to examine their characteristics and motivations to work at events; 2) a qualitative survey with Event organisers (EOs) to understand the reasons for using Temporary Event Workers and Event Employment Businesses and 3) interviews with Event Employment Businesses (EEBs) to understand their challenges in delivering best-fit between Temporary Event Workers and Event organisers. This study sheds light on the complex relationships amongst temporary event workforces, event organisers and event employment businesses. Findings show TEW who display high levels of affective commitment towards their employment organisation, and possess the characteristics of extraversion and contentiousness, are highly motivated to work at events. Event organisers suggest their operational restrictions (such as limited resources, time and expertise) are fuelling the need to use Event Employment Businesses to source staff with the right skills and attitudes. In turn, these recruiters demonstrate they play an active role in reconciling the often-conflicting needs of Event Organisers and Temporary Event Workers. This study extends knowledge and understanding on Talent Management (TM) in events by providing insights into the characteristics of TEW as a growing labour market segment in the event sector. Significantly, the study contributes to a better understanding of the critical role that Event Employment Businesses play in the
    • An Investigation of European Destination Management Organisations’ Attitudes towards Accessible Tourism

      Michopoulou, Eleni; Buhalis, Dimitrios; University of Derby (2014-10-19)
    • An investigation of supply chain operational improvements for small and medium enterprises (SMEs): A UK manufacturing case study

      Sawe, Fredrick; Daniel, Jay; University of Derby (IEOM Society, 2019-07)
      In an increasingly turbulent business environment and intensive market competition and globalisation, manufacturing organisations of the 21st century have been forced to continuously seek improvements in their supply chain operations to increase productivity and quality. Therefore, making competition no longer between organisations but rather among its supply chains by seeking to reduce costs and improve quality as an alternative to gain higher market share. This paper investigates different aspects of operations and supply chain improvement of a small and medium manufacturing organisation in UK. The main objective of this paper is to help SMEs to identify deficiencies in their operations and take necessary steps to correct them to enhance performance and productivity in their supply chain operations. For this to happen, the current study has implemented lean approach as a method to improve the organisation’s supply chain, enhancing the quality of processes and products. By conducting interviews and observations together with gathering company internal records, it remarks some potential problems of the manufacturing company. Finally, several recommendations (such as introducing ERP system) are made for future improvements.
    • An investigation on the Acceptance of Facebook by Travellers for Travel Planning

      Enter, Nina; Michopoulou, Eleni; University of Derby (2013-01)
      Due to the emergence of social media and web 2.0 applications within the last few years, tourists' travel behaviour and decision-making changed. This study investigates tourists' behavioural intentions to use Facebook for travel planning purposes. To address this objective, a combination of survey and 19 interviews provided qualitative and quantitative data. Results indicated that Information search, Sharing travel experiences and Trust were the main determinants of intention to use Facebook. In particular, travellers view Facebook as a tourism information source, they are more willing to share their experiences on their own profile rather than a providers page and that they trust other tourism related sites more than Facebook. Practical and theoretical implications are discussed.
    • Investigative empathy: a strength scale of empathy based on European police perspectives

      Baker, Bianca; Bull, Ray; Walsh, Dave; University of Derby; De Montfort University (Taylor and Francis, 2020-05-14)
      A growing body of research suggests that empathy may play a major role in establishing and maintaining rapport during police interviews. The benefits of rapport include not only increased cooperation from interviewees, but also gaining more accurate investigation-relevant information. However, despite a large amount of research on empathy which already exists, there still is, unfortunately, no universally agreed-upon definition and very little research on operationalizing and implementing appropriate forms of empathy, especially within the realm of investigative interviewing. Therefore, the present study was conducted with the goal of better understanding empathy from a police perspective and developing a way to assess and operationalize empathy for use in police interviews with suspects of high risk crimes (particularly with sex offences). The study considers police interviewers’ varying definitions of empathy in seven European countries, along with other factors. It analyzed police interviewers’ self-reports regarding their (i) training and methods employed during interviews, (ii) application of empathy in interviews, and (iii) definitions/understanding of empathy. Based on their answers, the various definitions of empathy were compiled and then placed on a new strength scale. It was found that officers in all participating countries varied within each country in their use of accusatory or information-gathering interview styles, suggesting that the methods employed were not systematically and uniformly taught and/or applied. The majority of participants in each country claimed to currently employ empathy in their interviews with suspects, yet they varied on their strength of the definitions provided. In no country was empathy considered useless in interviews and in no country was empathy defined as having aspects that may not be conducive to investigative interviewing.
    • Investigative empathy: Five types of cognitive empathy in a field study of investigative interviews with suspects of sexual offences

      Baker-Eck, Bianca; Bull, Ray; Walsh, Dave; University of Derby; De Montfort University (International Investigative Interviewing Research Group, 2021-04)
      Empathy in investigative interviews has increasingly become a focus in the recent literature on investigative interviewing as its implementation may aid in building and maintaining rapport. Displaying empathy in interviews is claimed to have positive impacts on the provision of investigation relevant information and the cooperation of interviewees. However, the literature currently omits practically operationalizing empathy, which would provide a means of implementing it effectively in investigative interviews. As such, the present study examines empathic displays by interviewers employed in interviews with suspects of high-risk crimes such as sexual offences in order to see what types are applied as a step towards identifying and possibly defining/operationalizing empathy during investigative interviews in the future. 19 audio-tapes of police interviews with suspects of sexual crimes in England and Wales conducted by experienced police interviewers were coded for their empathic displays and suspects’ level of cooperation throughout the interviews. Five different types of empathy were found to be employed. Interviews that had higher levels of suspect cooperation involved all five types of investigative empathy, whereas interviews in which fewer types of empathy were displayed had less cooperation (by offering less or no information). Thus, the use of investigative empathy in investigative interviews can indeed be recommended.
    • Investment motivations and UK business angels' appetite for risk taking: The moderating role of experience

      Croce, Annalisa; Ughetto, Elisa; Cowling, Marc; Politecnico di Milano, Milan, Italy; Collegio Carlo Alberto, Torino, Italy; University of Derby (Wiley, 2019-08-13)
      In this paper we use a large UK survey of business angels (BAs) investing in two different publicly supported schemes to directly question the role that investment motivations play in shaping investors’ appetite for risk. We dive deeper into the relationship between investment reasons and risk taking, by exploring the potential for a moderating effect derived from BAs’ past experience (i.e. financial and entrepreneurial experience). Our analysis reveals that both investment reasons (for return and for passion) have substantial explanatory power in shaping angels’ risk attitude, but their effect is moderated by the investors’ prior experience. This key finding represents important empirical support for what has so far been anecdotal evidence concerning BAs’ appetite for risk when investing.
    • Is it just a guessing game? The application of crime prevention through environmental design (CPTED) to predict burglary.

      Monchuk, Leanne; Pease, Ken; Armitage, Rachel; University of Huddersfield; University College London; Applied Criminology & Policing Centre, University of Huddersfield, Huddersfield, UK; UCL Jill Dando Institute of Security and Crime Science, London, UK; Applied Criminology & Policing Centre, University of Huddersfield, Huddersfield, UK (Taylor and Francis, 2018-08-27)
      Crime prevention through environmental design (CPTED) aims to reduce crime through the design of the built environment. Designing out crime officers (DOCOs) are responsible for the delivery of CPTED by assessing planning applications, identifying criminogenic design features and offering remedial advice. Twenty-eight experienced DOCOs from across England and Wales assessed the site plan for one residential development (which had been built a decade earlier) and identified crime risk locations. Predictions of likely locations were compared with 4 years’ police recorded crime data. DOCOs are, to varying extents, able to identify locations which experienced higher levels of crime and disorder. However, they varied widely in the number of locations in which they anticipated burglary would occur.
    • Is the ‘shadow of sexual assault’ responsible for women’s higher fear of burglary?

      Hirtenlehner, Helmut; Farrall, Stephen; University of Sheffield (Oxford University Press, 2014-08-02)
      This article examines the ‘shadow of sexual assault hypothesis’ which posits that women’s higher fear of crime, compared to males, can be attributed to their elevated fear of sexual victimization. We argue that the previous, overwhelmingly supportive, research on this issue is incomplete in three ways: (1) the thesis has not yet been extensively tested outside of North America, (2) competing, possibly overlaying, shadow effects of physical violence have widely been ignored and (3) perceptually contemporaneous offences have always been measured in an indirect manner. Drawing on the example of fear of burglary, this work tackles the afore-mentioned deficiencies. Results from a crime survey conducted in the United Kingdom indicate that, when relying on a rather traditional test strategy, the ‘shadow of sexual assault hypothesis’ is supported. However, the findings are highly contingent on the employed methodology. When utilizing direct measures of perceptually contemporaneous offences, only physical, not sexual, assault turns out to cast a shadow over fear of burglary. The impact of fear of rape would appear to be reduced considerably once fear of broader physical harm is taken into account. We conclude that much of the existing evidence for the shadow thesis can be challenged on the grounds of failing to control for the effects of non-sexual physical assault and drawing on an inadequate operationalization of perceptually contemporaneous offences.
    • Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors?

      Owusu, Andrews; Mansour Zalata, Alaa; Omoteso, Kamil; Elamer, Ahmed A; University of Coventry; University of Southampton; University of Derby; Brunel University London (Springer, 2020-11-13)
      Prior research suggests that the presence of high quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation. We investigate whether such trade-off exists between accrual-based and real earnings management activities in the presence of female or male auditors. We use a sample of UK firms for the period 2009 to 2016 and find that firms audited by female auditors do not resort to a higher level real activities manipulation when their ability to engage in accruals management is constrained. Overall, our results suggest that the benefits of hiring female auditors (i.e. less accrual-based earnings management) are overwhelmingly higher than the costs they might bring to the client firms (i.e. higher real activities manipulation).
    • Is UK Financial Reporting Becoming Less Prudent?

      Conway, Elaine; University of Derby (Kastel ltd – Kastel Publishing, 2014)
    • Islam in Turkey as shaped by the state, its founder and its history: Insight through Baptist eyes and three key Muslim figures.

      Weller, Paul; University of Derby (Baptist World Alliance, 2015)
      This book chapter originated in a presentation made to the Muslim-Christian Relations Commission at the 2014 Baptist World Alliance Gathering in Izmir, Turkey. Turkey is the modern day country which covers the geography of what was known as Asia Minor and which the early Christian Church had a strong presence, but where the contemporary Christian (and even more so the Baptist Christian) minority is very small. The chapter seeks to provide some insight into and explore key aspects of Turkish history and society by reference to the founder of the modern Turkish state, Mustafa Kemal Atatürk (1881-1938) as well as to three significant Turkish Muslim figures who have contributed to the religious inheritance of Turkey and beyond – namely Jalāl ad-Dīn Muḥammad Rūmī; Said Nursi (1877-1960); and Muhammad Fethullah Gülen (1941-). The chapter highlights some aspects of Baptist Christian tradition that the chapter argues resonates with aspects of this Turkish inheritance in ways that might be of constructive help to contemporary (especially Baptist and Christian) understandings of Turkey, of Muslims of Turkish heritage, and of Muslims and Islam more generally. In doing so it explores some historical Baptist Christian perspectives on Turkish Muslims; discusses the question of whether “Anatolian Islam” has a distinctive "flavour"; traces the historical development from the multi-ethnic Ottoman Empire diversity to modern nationalism in Turkey; explores the cleavages and fractures of Left and Right, and issues of human rights in modern Turkish history, including the country's history of military coups. Finally it particularly discusses Fethullah Gulen's thought and actions in support of dialogue and against “Islamism” in a way that the chapter argues is resonance with a “Baptistic” vision of Christianity.