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The development and clinical application of digital devices to support individuals with dementia can be challenging due to difficulties meeting the needs of a patient population with largely heterogeneous and progressive symptoms. Memjo Ltd has developed a digital interactive prototype tablet to promote cognitive stimulation and reminiscence. This proof-of-concept case-study aims to understand whether the engagement of individuals with dementia and Huntington's disease (HD) at an early stage is a useful approach to inform the initial development of meaningful digital activities and ultimately its potential introduction into clinical practice.

Five patients with dementia and HD at different stages of progression were recruited from an inpatient secure psychiatric hospital. Engagement, usability and preliminary benefits were assessed using a mixed-methods approach through observations, open-ended questions and subjective ratings.

The content of the tool triggered reminiscence, discussion and positive behavioural and emotional responses. The participants were confident using the tablet but needed support interacting with the touchscreen and, at times, to encourage communication. “Music” and “Videos”, were particularly successful in engaging most participants despite their cognitive and physical difficulties.

This case-study shows that co-production in clinical practice can be successfully implemented to develop activities that meet the interests and needs of patients with dementia and Huntington's disease. The varied and flexible assessment provided rich feedback that will be used to improve the device. This highlights avenues of focus for the development of future pools of activities.

This paper aims to empirically examine the determinants affecting audit fees in the Egyptian context concerning different organizational forms and governance mechanisms.

This study adopts financial and non-financial data from 62 Egyptian firms listed on the Egyptian Stock Exchange from 2015 to 2020. The proposed audit fees model is developed by adopting panel data analysis to examine the effect of auditee, auditor and engagement attributes on audit fees. The validity of the proposed equation for determining audit fees on an annual basis was established by applying the fixed effect model results for the year 2020.

The results revealed that the most significant determinants that affect audit fees are liquidity, audit committee independence, audit report lag and the status of the audit firm. Audit fees of 95.7% are determined by these factors. The validation test proved that the proposed model was more accurate and closer to the estimated data at nearly 90.2%.

The results of this paper would send early signals to audit firms, stakeholders and regulators regarding the determinants of audit fees, and provide an objective standard for fee-setting to be used by stock market regulators and professional bodies, in determining a minimum amount of audit fees that ensure a reasonable level of audit quality.

To the best of the authors’ knowledge, for the first time, this paper empirically examines the determinants of audit fees in an emerging market like Egypt and presents evidence for a period of six years.

The purpose of this paper is to explore the contribution of appraisal systems to sustainable organizational effectiveness. It argues that competitive advantage is increasingly reliant on discretionary effort. As the emphasis of appraisal has shifted from a developmental to a performance focus, perceived unfairness in both procedures and outcomes threatens to undermine commitment and, therefore, sustainable performance.

Drawing on a range of theoretical frameworks, current practices and experiences are examined and future trends considered. Empirical research includes a ten-year study of practising managers and ethnography, questionnaires and interviews in two large organizations.

Appraisal frequently creates actual and perceived injustice in terms of both procedures and rewards. It also generates tensions between managing performance and encouraging engagement.

This study indicates that further research in other sectors will contribute to the development of greater understanding of sustainable strategic approaches to HRM.

Emphasis on performance in appraisal devalues developmental aspects and sometimes affects employee well-being. Separation of the two through mentorship schemes may help to address the paradox, whereby the performance management element of appraisal undermines rather than enhances organizational effectiveness.

The conventional wisdom of the appraisal culture is challenged. We argue it is essential to expand the discourse between performance, justice and ethical value systems if sustainable competitive advantage and well-being are to be achieved.

The purpose of this paper is to integrate the context of sustainability in a framework for greater corporate accountability.

Applied conceptual research.

This literature review shows that current corporate accountability frameworks forces companies to focus on a narrow source for value creation based on imperfect economic theories inadequate response to societal issues and misleading measurement systems. The current conceptual accountability frameworks are dramatically inadequate in the context of escalating sustainability issues and needs of both society and business. The business responses, through corporate social responsibility (CSR) initiatives, voluntary sustainability reports and industry standards are only a poor attempt to address the fundamental sustainable development challenges. Economic theory has defined externalities as residual to the market and as market failure requiring government intervention.

This paper proposes a direct valuation and formal accounting of externalities on the corporate balance sheet, with an offsetting appraisal of the social licence to operate for the corporation, thus creating a meaningful and integrated basis for accountability.

The current definition and understanding of corporate accountability is challenged. The paper presents a broad grounding in relevant literature for change to the current corporate accountability framework. The main contribution of this paper towards theory development is that meaningful corporate accountability framework in the context of sustainability can connect social progress to the economic value of the firm's strategy.

Corporations and businesses have been a major influence on society since before the industrial revolution, but academic focus on corporate responsibilities is a recent phenomenon which focuses predominantly on globalised multi-national corporations of the late twentieth century. The purpose of this paper is to consider the evolution of the corporate responsibility and community involvement tracing the development of corporate behaviours in the UK from medieval guilds to the modern form of corporation seen at the end of the last century.

The analysis considers the institutional forces which have shaped responsible business behaviours in a context of changing power and influence.

Drawing on Weber's notion of the ideal-type, this paper demonstrates that many “modern” corporate social responsibility (CSR) concepts such as codes of conduct, stakeholder consultation, and corporate donations have considerable heritage.

This paper develops an important precedent by examining the evolution of CSR and other aspects of corporate engagement. It develops a long-term instrumental context for corporate donations, whilst revealing that practices such as employee volunteering are considerably more recent, and less institutionally developed.

The purpose of this paper is to study the remuneration of management in the financial crisis. What are the key elements of management payment at the Euro Stoxx 50 companies, does management remuneration comprise long-term incentives in order to overcome principal-agent conflicts and how did the financial crisis affect management payment in terms of payment elements and size?

Based on the Euro Stoxx 50 financial reports of the fiscal year 2009 and other documents elements and size of management payment are being analysed.

Management payment has been affected by financial crisis. Among the Euro Stoxx 50 companies management remuneration is quite heterogeneous.

There is still a lack of use of appropriate metrics. There are doubts whether measures like TSR really can align manager's decisions to a sustainable, long-term orientated strategy.

The paper gives an insight view in management remuneration at the Euro Stoxx 50 companies.

Differences in corporate commitments to sustainability have attracted increasing attentions of both researchers and practitioners. However, reasons behind such differences still lack a generic theorization. We propose that one source of these differences lies in the development and application of what we refer to as dynamic capabilities for corporate sustainability within the firm. Drawing on the dynamic capabilities view, the objective of this paper is to examine the fundamental role of dynamic capabilities in corporate sustainable development.

The research developed a framework of dynamic capabilities for corporate sustainability and used the approach of content analysis to verify the framework based on the CSR reports of UK leading companies.

The research demonstrates that the dynamic capabilities for corporate sustainability enable firms to monitor the emerging sustainability needs of various stakeholders, seize sustainable development opportunities from the rapidly changing stakeholders’ expectations, and reconfigure existing functional capabilities for corporate sustainability.

The framework of dynamic capabilities for corporate sustainability developed in this paper may be used by practitioners to better understand firms’ status in the corporate sustainable development, identify areas of improvement, and more effectively overcome emerging sustainability challenges.

This study makes an early attempt to extend the dynamic capabilities perspective to the area of corporate sustainable development.

The purpose of this paper is to provide more comprehensive analysis of the effects of Sarbanes‐Oxley (SOX) Act on both audit fee premium and auditor change in the US audit market.

The audit fee premium model is employed to track the trend in audit fee premium between 2000 and 2006 for small accelerated filers compared with large accelerated filers and non‐accelerated filers and how the change in auditor affected such trend around the enactment of SOX.

The results indicate a significant shift in audit fee premium during early years of SOX compliance especially for small accelerated filers compared with large accelerated filers or non‐accelerated filers. Such shift started to wind down during 2006 after the initial application of SOX requirements. Although clients who switched from big to non‐big auditors have experienced a slower increase in their audit fees, these fee savings are lower for small accelerated filers during 2004 and 2005 with the increasing demand for audit services in the US audit industry during these years.

The compliance costs of significant regulatory changes like SOX may be upfront loaded but their benefits are long‐term benefits in terms of higher quality of financial reporting and better internal controls over financial reporting. When analyzing the effects of such regulatory changes, practitioners and researchers should factor these costs and benefits over a sufficient time horizon.

More comprehensive analysis of SOX effects on the US audit industry not only in the short run during early compliance years, but also in the longer run after the initial setup process.

We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the PCAOB deems that remediation was insuffcient after at least 12 months have passed. Starting around the time of the 2007 Deloitte censure (Boone et al., 2015), the PCAOB shifted from a soft synergistic approach to an antagonistic approach, such that Part II reports were imminent, despite delays that ultimately led to their release one to four years later than expected. Our study spans the period from 2007 to 2015, and examines the effect on audit fees and audit quality at the earliest date that the Part II report could have been released – 12 months after the Part I report was issued. We find that following the 12 month period, that annually inspected audit firms eventually lost reputation by lower audit fees, while they concurrently made remedial efforts to increase the quality of their client’s financial reporting quality (abnormal accruals magnitude and restatements). However, three years after the Part II report was actually released, audit fees increased.

Purpose: This ethnography examines West African immigrant youth attending an Islamic madrassa in a New York City mosque and their future educational aspirations.

Methods: This ethnographic research was conducted mainly through interviews of ten Muslim youth attending weekly madrasa at a West African mosque in the Bronx in New York City. I also did observations in the mosques, observing youth behavior, seating and listening in their classes, observing their interaction with one another and with their parents. While I had done this research within a month, I have been researching this community since 2006 at different times on the topic of parenting and schooling.

Findings: Muslim parents and teachers, concerned that children might fall into inner-city neighborhood life, engaged in teaching, guiding, and counseling the youth to keep them religiously and educationally engaged. As a result, the youth in this study demonstrated strong comittment to Islam and parental expectations but also expressed their own views of what their lives could become as transnational citizens.

Research implications: This research demonstrates that while schools, parents, and extracurricular programs are concerned with how youth will turn out, the youth are also making sense of their education experience in these spaces among others, and engage in carving a niche to inform their identity, education and career path. To this end, youth agency and voices should be acknowledged in educational research.

Value: The youth in this research demonstrate how contemporary young immigrants, living in a transnational world with diverse belief systems and ideals for success and socio-economic mobility, engage in imagination, resiliency and agency as they adapt to their new environment.