Active behaviour during early development shapes glucocorticoid reactivity

TGlucocorticoids are the final effectors of the stress axis, with numerous targets in the central nervous system and the periphery. They are essential for adaptation, yet currently it is unclear how early life events program the glucocorticoid response to stress. Here we provide evidence that involuntary swimming at early developmental stages can reconfigure the cortisol response to homotypic and heterotypic stress in larval zebrafish (Danio rerio), also reducing startle reactivity and increasing spontaneous activity as well as energy efficiency during active behaviour. Collectively, these data identify a role of the genetically malleable zebrafish for linking early life stress with glucocorticoid function in later life

Cost-quality conflict in audit firms: an empirical investigation

Findings are reported from an empirical investigation of cost-quality conflict using a survey of audit juniors and seniors in four of the Big Five audit firms in Ireland. Prior findings, mainly from US studies, indicate the presence of a cost-quality conflict in the audit environment. Conventional accounting controls are only partially effective and, in response to such controls, auditors sometimes engage in dysfunctional behaviours. Evidence from this study suggests that dysfunctional behaviours are significantly related to time pressure (created through a combination of budgets and deadlines) and performance evaluation (incorporating both style and frequency of evaluation). The relationship between dysfunctional behaviours and other specified variables (participation and leadership style) was not statistically significant. There was evidence that major changes have taken place in the audit environment such as a flattening of organizational structures and a de-emphasis on budgets as a form of control. The findings are interpreted in the context of the changed audit environment. Implications for resolving the cost-quality conflict from the perspective of audit firm management are set out and future research opportunities are identified.

Entry and exit decisions in flexible teams

The present study identifies a major limitation of current research on multinational enterprises (MNEs). Joint decision-making in a distributed setting is of critical importance in practice, but has received little attention in our theories. To address this gap in knowledge, we examine the effects of flexible decision teams when MNEs assess turbulent markets. Remarkably, flexible teams composed of fallible evaluators can outperform what is usually thought of as an “optimal” decision. Our main result supports the claims advanced in recent empirical studies. Structural flexibility can help MNEs achieve high levels of performance, even in conditions of turbulence. Journal of International Business Studies (2008) 39, 1278–1292. doi:10.1057/palgrave.jibs.8400413