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Open Access
Article
Publication date: 9 April 2024

Ferdy Putra and Doddy Setiawan

This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.

Abstract

Purpose

This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.

Design/methodology/approach

This study provides a comprehensive literature review of theoretical and empirical studies published in reputable international journals indexed by Scopus.

Findings

The literature review reveals several aspects of the nomination and remuneration committee. These aspects have been classified into the definition of the nomination and remuneration committee, dimensions of the nomination and remuneration committee, measurement and research review results, reasons for conflict empirical findings, company dynamics and research on moderators, as well as recommending future research.

Research limitations/implications

Our literature review shows that nomination and remuneration committees play a role in improving board performance and company performance, reducing agency conflicts and improving corporate governance to provide implications for companies, regulators and investors and pave the way for future research.

Originality/value

This paper identifies issues related to nomination and remuneration committees, their theoretical and practical implications and avenues for future research.

Details

Journal of Capital Markets Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-4774

Keywords

Open Access
Article
Publication date: 23 October 2023

Welcome Kupangwa, Shelley Maeva Farrington and Elmarie Venter

This study aims to investigate the favourable conditions that influence transgenerational value transmission (TVT), value acceptance and value similarity between generations in…

Abstract

Purpose

This study aims to investigate the favourable conditions that influence transgenerational value transmission (TVT), value acceptance and value similarity between generations in indigenous African business-owning families.

Design/methodology/approach

This study adopts a multiple case study design and draws on semi-structured face-to-face interviews to collect data from participants in seven indigenous Black business-owning families located in South Africa. The software ATLAS.ti was utilised to manage the data and reflexive thematic analysis was undertaken.

Findings

The analysis reveal four themes describing how transmission factors facilitate favourable conditions for successful TVT in IBSA business-owning families, namely, authoritarian parenting, a loving and connected family relational climate, the continuous reinforcement of autonomy during childhood development and family authenticity in the face of societies dominant values climate. Furthermore, value similarity is perceived to exist among the different family generations in the business-owning families.

Originality/value

This study is among the first to adopt the value acquisition model to empirically examine successful TVT and examine the extent of value similarity or dissimilarity, using the business-owning family as the unit of analysis. Novel contributions to family business literature and practices are proposing a model for TVT in an African context and studying relationships from a business-owning family perspective. The model for TVT could be used to socialise the NextGen members into value sets and behaviours that help business-owning families preserve their entrepreneurial legacy and family business longevity.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Open Access
Article
Publication date: 26 March 2024

Jane Skalicky, Harriet Speed, Jacques van der Meer and Dallin George Young

This paper describes an exploratory, international research collaboration that seeks to gain a deeper understanding of the development and experiences of peer leaders in higher…

Abstract

Purpose

This paper describes an exploratory, international research collaboration that seeks to gain a deeper understanding of the development and experiences of peer leaders in higher education across different international contexts, namely the USA, Canada (CAN), Australasia (Australia and New Zealand) (ANZ), the United Kingdom (UK) and South Africa (SA).

Design/methodology/approach

Data are summarized and compared across each of the participating countries, providing a more global context and depth of perspective on peer leadership (PL) in higher education than is currently available in the literature.

Findings

The findings highlight some apparent differences between countries in relation to student engagement in peer leader roles and the ways in which PL is supported by higher education institutions, as well as some similarities across the different international contexts, particularly in the way peer leaders view the benefits of their involvement in PL.

Originality/value

These insights provide a valuable addition to the literature on PL and practical information to higher education institutions for supporting student leadership development and involvement.

Details

Journal of Leadership Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1552-9045

Keywords

Open Access
Article
Publication date: 30 November 2023

Constant Van Graan, Vera Roos and Matthews Katjene

A significant increase in financial crime globally emphasises the importance of forensic interviewing to obtain useful and reliable information as part of a commercial forensic…

Abstract

Purpose

A significant increase in financial crime globally emphasises the importance of forensic interviewing to obtain useful and reliable information as part of a commercial forensic investigation. Previous research has identified two interviewing strategies that are aligned with the legal framework in South Africa: the PEACE model (P = preparation and planning; E = engage and explain; A = account, clarify and challenge; C = closure; E = evaluation) and the person-centred approach (PCA). The purpose of this paper is to explore the theoretical underpinnings and application of the PEACE model and the PCA as commercial investigative strategies aligned with the legal context in South Africa.

Design/methodology/approach

A scoping review was undertaken to identify literature relevant to the theoretical assumptions and application of the PEACE model and the PCA.

Findings

Literature for the most part reports on the PEACE model but offers very little information about the PCA. A critical analysis revealed that the PEACE model incorporates a clear guiding structure for eliciting information but lacks content needed to create an optimal interpersonal context. To promote this, the PCA proposes that interviewers demonstrate three relational variables: empathy, congruence and unconditional positive regard. The PCA suggests a basic structure for interviewing (beginning, middle and end), while providing very little guidance on how to structure the forensic interview and what information is to be elicited in each phase.

Originality/value

Combining the PEACE model and PCA presents an integrated interviewing technique best suited for obtaining useful and reliable information admissible in a South African court of law. The PEACE model has a clear structure, and the PCA assists in creating an optimal interpersonal context to obtain information in an interview.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 13 October 2023

Zack Enslin, Elda du Toit and Mangwakong Faith Puane

Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to…

Abstract

Purpose

Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This study assesses whether risk disclosures in the integrated reports are readable and unbiased.

Design/methodology/approach

The readability and narrative tone of South African listed companies' risk and risk management disclosures as disclosed in their integrated reports are analysed using automated software for the Top 40 JSE listed companies from 2015 to 2019.

Findings

The results show that risk and risk management disclosures are unreadable and lack any improvement in readability during the period. Additionally, these disclosures are biased toward narrative tones signalling communality and certainty.

Originality/value

The study adds to the literature on the readability of corporate reports, by focussing on the readability and narrative tone of risk and risk management disclosures during a period of increased scrutiny over the content of such disclosures. Also, by analysing risk disclosure and risk management disclosure separately, and by performing trend analysis to determine whether requirement changes related to content (specifically King IV) affect readability and narrative tones.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 30 May 2024

Colette Melissa Kell, Yasmeen Thandar, Adelle Kemlall Bhundoo, Firoza Haffejee, Bongiwe Mbhele and Jennifer Ducray

Academic integrity is vital to the success and sustainability of the academic project and particularly critical in the training of ethical and informed health professionals. Yet…

Abstract

Purpose

Academic integrity is vital to the success and sustainability of the academic project and particularly critical in the training of ethical and informed health professionals. Yet studies have found that cheating in online exams was commonplace during the COVID-19 pandemic. With the increased use of online and blended learning post-COVID-19, an understanding of student cheating dynamics is essential for developing effective strategies to combat academic dishonesty in the rapidly changing educational landscape.

Design/methodology/approach

This study explored academic integrity and reasons for dishonesty from the perspective of health sciences students at a South African University of Technology (UOT) via the Fraud Diamond. To gain an in-depth understanding of the topic, a qualitative method was employed, and data were collected via focus group discussions with nine student class representatives. These data were analysed thematically using the Clarke and Braun approach.

Findings

Cheating during online assessment was common and innovative, with students manipulating others and exploiting friendships to facilitate dishonest practices. Student motivations for dishonesty included a lack of consequences and pressure due to a lack of time management, engagement and preparation.

Practical implications

This study underscores the need for institutions to adopt an adaptable, multi-faceted approach that addresses student cheating opportunity, motivation and normalisation of dishonest practices whilst strengthening academic integrity policies and enforcement thereof.

Originality/value

The findings contribute valuable insights into the ongoing academic integrity crisis in higher education in the South African context.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

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