| 1. |
- Gil, Miguel, et al.
(författare)
-
Auditing in family firms : Past trends and future research directions
- 2024
-
Ingår i: Journal of small business management (Print). - : Taylor & Francis. - 0047-2778 .- 1540-627X.
-
Forskningsöversikt (refereegranskat)abstract
- This systematic literature review synthesizes and maps existing research on auditing in family firms across multiple areas of study. The review includes 71 systematically selected academic articles published through to 2023. Our findings suggest that many audit-related issues, such as audit fees, audit quality, and auditor choice, differ significantly among family and nonfamily firms. Our review suggests that the positioning of the issues across different disciplines adds complexity and, to some extent, hinders the development of the field. This complexity, resulting from the intermixing of multiple concepts from different disciplines, pushes the majority of the reviewed articles toward theoretical singularity rather than a leap forward in terms of empirical relevance or theoretical plurality. By developing a field map that identifies gaps in current knowledge, our review not only suggests improvements to the status quo, but provides future research directions inspired by recent developments in family business and auditing.
|
|
| 2. |
- Hellerstedt, Karin, 1975-, et al.
(författare)
-
FOOLED BY DIVERSITY? : WHEN DIVERSITY INITIATIVES EXACERBATE RATHER THAN MITIGATE BIAS AND INEQUALITY
- 2024
-
Ingår i: Academy of Management Perspectives. - : Academy of Management. - 1558-9080 .- 1943-4529. ; 38:1, s. 23-42
-
Tidskriftsartikel (refereegranskat)abstract
- To advance the discussion on diversity, equity, and inclusion (DEI) initiatives, we analyze the management literature and examples of advocacy practices inspired by the three DEI logics of moral justice, business case, and power activism. By identifying litigation, self-interest, and coercion as the mechanisms driving change within these logics, we show how the concept of diversity is approached differently in the three logics. Based on this discussion, we explain why diversity has taken precedence over equity and inclusion in both research and practice. We further show how the tensions between DEI logics inform diversity initiatives and exacerbate rather than mitigate bias and inequality. To rejuvenate scholarly and managerial debates around DEI initiatives and address managerial biases to focus on the wrong things, we discuss what could be learned from the rationales of such initiatives, including how one can be fooled into focusing on diversity at the expense of equity and inclusion.
|
|
| 3. |
- Sandgren, Mattias, et al.
(författare)
-
The role of the strategic apex in shaping the disclosure strategy : A family firm in crisis
- 2024
-
Ingår i: The British Accounting Review. - : Elsevier. - 0890-8389 .- 1095-8347. ; 56:3
-
Tidskriftsartikel (refereegranskat)abstract
- This study draws on attribution theory to examine how and by what means the firm's top management team, board members, and owner(s) (i.e., the strategic apex) shape disclosure strategies. Drawing on interviews and archival data spanning six years, we conduct a case study of a financially distressed private family-owned media group. Unique access to these data allowed us to peer into the disclosure strategy formation process that typically takes place behind closed doors in private firms. Our findings show that financial distress preceded the formation of the disclosure strategy and the voluntary disclosure practices designed to satisfy financially powerful stakeholders, and that internal whistleblowers act as a low-cost disclosure tool to inform financially weaker stakeholders. In addition, the development of the disclosure strategy is strongly influenced by the strategic apex, which forms collaborative teams, organises stakeholders and their information needs, and meticulously manages and controls the content and timing of voluntary disclosures. Our findings also suggest that a tightly knit disclosure strategy and voluntary disclosure practices are used to influence rather than inform, to manage stakeholder interactions, and to influence public opinion.
|
|
| 4. |
- Wu, Z., et al.
(författare)
-
Learning from Their Daughters : Family Exposure to Gender Disparity and Female Representation in Male-Led Ventures
- 2024
-
Ingår i: Management science. - : Institute for Operations Research and the Management Sciences (INFORMS). - 0025-1909 .- 1526-5501. ; 70:2, s. 671-693
-
Tidskriftsartikel (refereegranskat)abstract
- We build on recent studies on daughter-to-father influence to explore how male founders’ fatherhood of daughters impacts female representation in their ventures. We find that, conditional on the total number of children, fathering an additional daughter versus a son is associated with a 4% (11%) increase in female director (employee) representation. This daughter-to-father effect gradually matures as daughters grow up and socialize in schools and workplaces, and it increases as daughters age, suggesting that male founders vicariously learn from their daughters about the constraints women face throughout the daughters’ life cycles. Heterogeneity analyses (regarding founder cohort, divorce status, and social class), combined with qualitative evidence, further substantiate the plausibility of vicarious learning as a potential yet understudied mechanism underlying daughter effects. In addition, daughter effects on employee recruitment are concentrated in microbusinesses (number of employees is ≤10) where the founder is close in decision authority to all employees. These findings add important nuances to our understanding of daughter effects in organizational contexts and extend theory of gender homophily in organizations.
|
|
