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This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.

The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares – structuring equation model (PLS-SEM) to test the hypothesis under study.

The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP.

This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.

本研究擬瞭解內部審計師就保持內部審計質量所作出的行為，並探討是否有些組織或個人因素、會影響內部審計的質量。

研究的樣本由葡萄牙內部審計師構成，而研究方法則包括偏最小平方法的結構方程模型 (PLS-SEM) 的使用，以測試正在研究中的假設。

研究結果顯示、降低審計質量的慣常做法與組織承諾及獨立性是成負相關的; 研究結果亦顯示、時間壓力會對降低審計質量的慣常做法產生正面影響，沒有證據證實、組織支持感和風險概況是降低審計質量慣常做法的決定因素。

本研究的貢獻為、就研究內部審計質量決定因素的文獻方面、擴展了有關的學術探討; 研究亦對內部審計作出實務方面的貢獻，因研究結果幫助我們更瞭解影響內部審計師行為的因素，而且，研究人員提出了提升內部審計質量的建議。

內部審計質量、降低審計質量的慣常做法、組織決定因素、個人決定因素.

This study aims to present the overview of intellectual capital creation micro-mechanisms concerning formal and informal knowledge processes. The organizational culture, transformational leadership and innovativeness are also included in the investigation as ascendants and consequences of the focal relation of intellectual capital and knowledge processes.

Based on a sample of 1,418 Polish knowledge workers from the construction, healthcare, higher education and information technology (IT) industries, the empirical model was developed using the structural equation modeling (SEM) method.

The study exposes that the essence of transformational leadership innovativeness oriented is developing all intellectual capital components. To do so, leaders must support both formal and informal knowledge processes through the organizational culture of knowledge and learning. Furthermore, for best results of the knowledge transformation into intellectual capital, the learning culture must be shaped by both components: learning climate and acceptance of mistakes.

Presented findings can be directly applied to organizations to enhance innovativeness. Namely, leaders who observe that the more knowledge is formally managed in their organizations, the less effective the knowledge exchange is-should put more effort into supporting informal knowledge processes to smoothly develop human and relational intellectual capital components. Shortly, leaders must implement an authentic learning culture, including the mistakes acceptance component, to use the full organizational potential to achieve intellectual capital growth. Intellectual capital growth is essential for innovativeness.

This study presents the “big picture” of all intellectual capital creation micro-mechanisms linking transformational leadership with organizational innovativeness and explains the “knowledge paradox” identified by Mabey and Zhao (2017). This explanation assumes that intellectual capital components are created informally (i.e. human and relational ones) and formally (i.e. structural ones). Therefore, for best effects, both formal and informal knowledge processes, must be supported. Furthermore, this study exposes that the intensity of all explored micro-mechanisms is industry-specific.

The goal of this study is to explore the role leadership play by Singapore’s government in the handling of the Covid-19 crisis and to suggest recommendations around the leadership dynamics in solving similar challenges experienced by businesses, organizations and societies.

This review was conducted using a case study and a desk review, a systematic review as well as a narrative method where physical books, web searches, online platforms, patterns in related occurrences and related literature were used to support the study. The review was anchored on the contingency approach and the stakeholder theory. Two hypotheses were developed and tested using qualitative comparative analysis. The study finding showed that the Singapore government used an all-inclusive functional leadership approach in curtailing the effect of the pandemic on Singaporeans. The study recommends that in decision-making, being proactive and timely is critical, and developing more conceivable and holistic crisis response plans through an integrated orientation is paramount to the successful achievement of a goal.

Despite some flaws, it was found that the Singaporean government had conveniently used a contingency leadership approach through an all-inclusive functional leadership to mitigate the effect of Covid-19 through the use of social media, messaging apps and effective communication, effective pandemic control techniques, albeit in a proactive manner. As a result, Singapore's mortality rate was relatively lower than that of other nations that were adversely affected by the epidemic, earning them a prime position in the crisis response. The study, therefore, contends that their proactive response to containing the pandemic can be used as a model for people, businesses, the political system and society to lessen incidents of a similar nature in the future.

Policymakers, scholars and frontline workers may have sufficient reason to devote time to developing a more viable, comprehensive crisis response plan by pursuing an integrated learning strategy, through the use of contingency approaches and drawing on past experiences in dealing with global health emergencies. Apart from this, Singapore’s experience will serve as a lesson for the management of businesses and leaders of societies to take proactive steps in dealing with challenges as soon as they arise.

This review showed that contingency is a reality faced by every society and organization and people’s collective responsibility is a necessity during such time. Therefore, when an organization/institution is in a familiar situation, policymakers, academics and business management/leaders need to be proactive and also reflect on past experiences to deal with current and future mistakes in the course of daily operations in an organization/society.

The purpose of the study was to construct a Leadership Mindset Scale (LMS) and to assess its reliability and construct validity. Participants were 100 employees in a variety of leadership and non-leadership positions at various organizations in three states. An item and factor analysis on the 13 LMS items led to a scale with 11 items (Cronbach α = .80). A Principal Axis Factor analysis with Promax rotation suggested three factors: Leadership Mindset Teachability (LMS-T), a belief in leadership teachability; Leadership Mindset Improvability (LMS-I), a belief in leadership improvability over time; and Leadership Mindset Predictability (LMS-P), a belief that leadership cannot be predicted at an early age. Convergent validity of LMS-Total and Teachability was evidenced by significant correlations with the implicit theories of intelligence and anxiety scales, and developmental leadership and transactional leadership scales. Divergent validity was evidenced by a non-significant correlation with social desirability. The results suggest that the LMS measures a construct different from those of other leadership scales used in the study. The LMS can be helpful in leadership training programs to promote a growth mindset about the trainability of leadership skills.

This study aims to examine the role of hunger, environmental, economic, landfill and water shortage concerns as significant dimensions of consumer social awareness marketing in socially responsible plate food consumption.

To carry out their purpose, the authors validate the hypothesized model empirically through data from 1,536 households using structural equation modeling (SEM). In particular, the construct measures of the structural model have been tested by confirmatory factor analysis (CFA).

The outcome the authors came up with is coherent with the hypothesized model, and it proves a positive relationship of the five dimensions identified on consumer awareness. Moreover, the study results show the crucial role of landfill and water shortage concerns in measuring consumer awareness.

These findings may be of interest to practitioners, academics and policymakers for socially responsible food consumption guidance and training for planning consumer awareness programs. More in detail, this study offers the indication that the dimensions of the social consumer awareness construct are differing from commercial consumer awareness.

Even though several previous studies have addressed the concept of consumer awareness concerning product and service purchase decisions, this is one of the first research studies on consumer awareness as a multidimensional construct in social marketing studies domain.

This study examines whether learning climate relates to employability competences through social informal learning (i.e. feedback, help and information seeking).

Multiple regression analyses and structural equation modeling were used to test direct and indirect effects in a sample of 372 employees working in two Dutch governmental institutes.

The analyses confirmed that learning climate has an indirect effect on employability competences through feedback, help and information seeking. More specifically, the findings suggest that learning climate is important for employees' engagement in proactive social informal learning activities. Engaging in these learning activities, in turn, relates to a higher level of employability.

This study employs an integrative approach to understanding employability by including the organization's learning climate and employees' social informal learning behavior. It contributes to the extant literature on professional development by unraveling how proactive social informal learning relates to employability competences. It also provides new insights on learning climate as a determinant for social informal learning and employability.