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Article
Publication date: 24 July 2024

Hyeesoo (Sally) Chung, Jong-Yu Paula Hao and Jinyoung Wynn

This paper aims to examine the effect of executive compensation incentives, specifically CEO inside debt holdings, on the choice of industry specialist auditor.

Abstract

Purpose

This paper aims to examine the effect of executive compensation incentives, specifically CEO inside debt holdings, on the choice of industry specialist auditor.

Design/methodology/approach

High inside debt holdings are expected to constrain excessive managerial risk-taking and align the interests of managers and outside debtholders. The authors hypothesize that reduced debtholders’ expropriation concerns will decrease the demand for high audit quality, measured by industry specialization. The authors investigate a sample of US firms from 2006 to 2018 using OLS regression and use CEO relative leverage to proxy for CEO inside debt holdings. The authors conduct an additional two-stage least squares regression analysis to address potential endogeneity issues.

Findings

The paper finds that firms with higher levels of CEO inside debt tend not to appoint an auditor with industry specialization. This result is consistent with the notion that inside debt mitigates agency conflicts between managers and debtholders, reducing the demand for high-quality audits as a monitoring mechanism. The paper also finds that among firms which are excessively leveraged, those with higher levels of CEO inside debt tend to appoint an industry specialist auditor.

Originality/value

The findings contribute to the literature on agency cost and auditor choice by demonstrating that CEO inside debt has both substitutive and complementary effects on demand for industry specialist auditors.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 30 October 2023

Sally Helen Stone and Laura Sanderson

This paper considers the exhibition: UnDoing. This research-through-curation project examined interactions within existing spaces and situations. This established links between…

Abstract

Purpose

This paper considers the exhibition: UnDoing. This research-through-curation project examined interactions within existing spaces and situations. This established links between the selected exhibits, the gallery, the city and with the continuum of the previous exhibition.

Design/methodology/approach

Carefully selected architects, designers and artists were invited to contribute—those who pursued a contextual approach; whose practice explored the way buildings, places and artefacts are reused, reinterpreted and remembered.

Findings

Through the act of curation, this research uncovered a series of different approaches to constructed sites and existing buildings, from layered juxtaposition, the refusal to undo, to interventions of new elements within architectural works.

Research limitations/implications

Curation offered the opportunity to consider works of architecture and of art through the same lens, for direct comparisons to be made and the influence of one upon the other to be comprehended.

Practical implications

The examination processes the architect employs is similar to that of the artist; the development of an understanding of place, and from this synthesis, creative interpretation. However, despite the similarities in the starting position, the elucidation developed by the artist can be vastly different to that of the architect.

Social implications

The juxtaposition and new classifications created by the exhibition encouraged visitors to look at art, architecture and the city in a different way; to grasp the direct link between the different subjects; and the possibilities created.

Originality/value

The two driving factors for UnDoing were places of previous occupation and the city of Manchester. The qualities of surrounding constructed environment combined were combined with attitudes towards existing structures and places.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Open Access
Article
Publication date: 5 July 2024

Sally Valentino Drew, Kate Atwood Heyboer, Betsy J. Paddock, William Michael McLachlan and Joan Nicoll-Senft

Guided by several of the 9 essentials of what it means to be a PDS (NAPDS, 2021), authors share a plea to rethink the teacher burnout-attrition-staffing crisis with a call toward…

Abstract

Purpose

Guided by several of the 9 essentials of what it means to be a PDS (NAPDS, 2021), authors share a plea to rethink the teacher burnout-attrition-staffing crisis with a call toward a moral imperative of recentering an ethic of care. Many schools are operating under anti-care practices which directly undermine teacher wellness in part due to secondary traumatic stress, rising workload demands and intensive student needs.

Design/methodology/approach

Reflecting a compilation of teacher voices, including participants from three research studies and the collective decades-worth experience of educator scholars, this paper presents a synthesis of educator burnout and the role of educator wellness within trauma-informed social emotional learning initiatives.

Findings

The practical model of educator resilience offers a potential solution to burnout and attrition by prioritizing care for teachers individually and collectively prior to addressing care for students.

Originality/value

The model articulates educator resilience as the motivational force of life within a school community focused on an ethic of care that drives the collective and individuals within the collective to be their best. This aligns with foundation principles of PDS schools and Goodlad and colleagues’ decades-old call to foreground the moral dimensions of teaching in school reform (1990).

Details

PDS Partners: Bridging Research to Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2833-2040

Keywords

Article
Publication date: 11 July 2024

Omar Arabiat, Sally Abu-Asabeh and Hashem Alshurafat

This study examines the function of total reserves in light of the relationship between the economic freedom index and the corruption perception index during the COVID-19 period…

Abstract

Purpose

This study examines the function of total reserves in light of the relationship between the economic freedom index and the corruption perception index during the COVID-19 period over countries.

Design/methodology/approach

This analysis encompasses a sample of 102 nations, spanning the time period from 2020 to 2021, and draws data from several sources. By employing a random effects model, we are able to adequately address the potential influence of year-specific factors, including the effects of COVID-19, as well as country-specific disparities. This approach allows for a comprehensive examination of our primary variables, assuring a nuanced study.

Findings

The findings indicate that when economic freedom and reserves are examined separately, they tend to promote corruption. However, when these factors are studied together, they have a complementary effect in reducing corruption. The impact of the COVID-19 period further confirms the relationship, highlighting its substantial influence on the interplay between economic freedom, reserves, and corruption.

Research limitations/implications

The time frame spanning just two years and the sample limited to 102 nations may affect the generalizability of the findings. Therefore, there is a clear need for additional research to facilitate more comprehensive generalizations.

Originality/value

This study is notable for its distinctive examination of the function of Total Reserves in light of the association between the economic freedom index and the corruption perception index. Within the framework of the challenging COVID-19 era, this investigation offers novel perspectives on the intricate dynamics among economic freedom, reserves, and corruption perceptions.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 29 August 2024

Wilson K.S. Leung, Sally P.M. Law, Man Lai Cheung, Man Kit Chang, Chung-Yin Lai and Na Liu

There are two main objectives in this study. First, we aim to develop a set of constructs for health task management support (HTMS) features to evaluate which health-related tasks…

Abstract

Purpose

There are two main objectives in this study. First, we aim to develop a set of constructs for health task management support (HTMS) features to evaluate which health-related tasks are supported by mobile health application (mHealth app) functions. Second, drawing on innovation resistance theory (IRT), we examine the impacts of the newly developed HTMS dimensions on perceived usefulness, alongside other barrier factors contributing to technology anxiety.

Design/methodology/approach

Using a mixed-method research design, this research seeks to develop new measurement scales that reflect how mHealth apps support older adults’ health-related needs based on interviews. Subsequently, data were collected from older adults and exploratory factor analysis was used to confirm the validity of the new scales. Partial least squares structural equation modeling (PLS-SEM) was used to analyze survey data from 602 older adults.

Findings

The PLS-SEM results indicated that medical management task support, dietary task support, and exercise task support were positively associated with perceived usefulness, while perceived complexity and dispositional resistance to change were identified as antecedents of technology anxiety. Perceived usefulness and technology anxiety were found to positively and negatively influence adoption intention, respectively.

Originality/value

This study enriches the information systems literature by developing a multidimensional construct that delineates how older adults’ health-related needs can be supported by features of mHealth apps. Drawing on IRT, we complement the existing literature on resistance to innovation by systematically examining the impact of five types of barriers on technology anxiety.

Article
Publication date: 30 January 2024

Bohee So and Ki Han Kwon

This study, a narrative literature review, aims to examine the combined benefits of the active and passive use of social media (SM) for well-being (WB), physical and mental health…

Abstract

Purpose

This study, a narrative literature review, aims to examine the combined benefits of the active and passive use of social media (SM) for well-being (WB), physical and mental health during the COVID-19 pandemic.

Design/methodology/approach

A search strategy has been carried out in the databases: Riss, PubMed, Medline, Scopus and Google Scholar, including all the articles published until 19 October 2023.

Findings

SM offers various benefits, including global risk awareness, health information, social connections and support. With the natural increase in physical inactivity due to COVID-19 social restrictions, SM has been identified as an appropriate tool for promoting physical activity (PA) at home to improve health.

Research limitations/implications

It suggests that the combined use of active and passive benefits of SM could potentially play an important role in public health by increasing individuals’ health behaviours. In addition, dissemination, sharing and social interaction of information provided by YouTube can encourage healthy behaviours, contribute to WB, physical and mental health and raise public health awareness.

Originality/value

The findings presented in this study highlight the combined benefits of differentiating the features of SM use. Compared to other SM platforms, YouTube can be used as a useful tool for home-based PA that promotes health by enabling people to remain active and avoid barriers to PA due to social restrictions during the global crisis. In addition, some recommendations from the findings may help protect against potential risks and improve public health outcomes during global crises, such as the COVID-19 pandemic, among the general public using SM.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 5 April 2024

Abraham Ato Ahinful, Abigail Opoku Mensah, Samuel Koomson, Collins Cobblah, Godfred Takyi and Abdul Hamid Kwarteng

While scholars have researched the impact of specific total quality management (TQM) aspects on innovation performance (INP), empirical evidence on how the former, as a composite…

211

Abstract

Purpose

While scholars have researched the impact of specific total quality management (TQM) aspects on innovation performance (INP), empirical evidence on how the former, as a composite construct, influences the latter is rare. To add, empirical evidence on the mechanism through which TQM passes to affect innovative behaviour (INB) and, then, INP is limited. Essentially, scholars have requested that future research look at the boundary conditions that support the adoption of TQM activities in businesses. Although the banking sector has experienced a number of transformations, there is still a need to raise the standard of service provided to bank customers. This research sheds more light on this subject.

Design/methodology/approach

This research tests the hypotheses in Ahinful et al.’s (2023) conceptual model using responses from 260 top- and middle-level bank managers by applying Smart PLS. Organisational support and team member exchange were used as potential control variables for the mediator, while slack resources and bank size were applied to the target endogenous latent construct. Mediation and moderation effects were estimated using the variance accounted for (VAF) and product indicator approaches, respectively. Sig. level was set at 5%.

Findings

This study found that TQM and INP had a positive and significant connection (ß = 0.303, p = 0.000), and INB partially mediated this connection (VAF = 40.92%). However, government regulation (GOV; ß = 0.055, p = 0.365), market dynamism (MKD; ß = 0.063, p = 0.434), competitive intensity (CMP; ß = 0.069, p = 0.297) and technological turbulence (TUR; ß = 0.011, p = 0.865) all failed to moderate the TQM–INB connection, although the expected positive directions of these moderation relationships were established.

Research limitations/implications

This research provides empirical evidence on the TQM–INP connection, how this connection may be mediated and how the TQM–INB connection may be activated. It also sheds light on novel ways in which service quality in the banking sector may be improved. Upcoming research may explore other control variables in their research. Since the moderating relationships were unsupported, this avenue is open for further research, particularly in other banking settings across the globe.

Practical implications

Practical lessons for bank consultants, regulators, customers, employees and managers are deliberated.

Originality/value

This research is novel. It is the first to test the hypotheses in Ahinful et al.’s (2023) conceptual model. This study advances the theoretical frameworks and existing knowledge within the TQM, innovation and performance management fields.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 6 August 2024

Rabia Chahbounia and Abdellah Gantare

In emergency departments, effective communication is of utmost importance to ensure the safety of patients. However, communicating can be quite challenging when dealing with…

Abstract

Purpose

In emergency departments, effective communication is of utmost importance to ensure the safety of patients. However, communicating can be quite challenging when dealing with high-stress situations. This study aims to assess the efficacy of coaching workshops, informed by a transtheoretical coaching model, in managing communication challenges perceived by emergency nurses and enhancing their communication skills.

Design/methodology/approach

The study involved seven emergency room nurses working at a public hospital in Morocco. The data were gathered through various instruments, including observation grids, interviews and pre- and post-test questionnaires.

Findings

The study identified prevalent challenges in communication among nurses, notably difficulties in accurately interpreting messages when faced with confrontational attitudes from colleagues or superiors. Additionally, some nurses exhibited asymmetrical communication patterns, prioritizing their own perspectives over others' during interactions. The findings revealed a statistically significant disparity between pre- and post-test scores (P = 0.017). The nurses’ mean score has improved by 5.14 after attending the four workshop coaching experience, passing from 5.71 in the pre-test to 10.85 in the post-test.

Originality/value

This is the first study in Morocco to evaluate the effectiveness of coaching workshops guided by a transtheoretical coaching model in improving communication skills and overcoming communication barriers among working emergency nurses.

Details

Journal of Integrated Care, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1476-9018

Keywords

Article
Publication date: 11 July 2024

Sally Raouf Ragheb Garas

The study aims to better understand the impact of susceptibility to social influence (normative and informational) on perceived risk and the consequent impacts on attitudes…

Abstract

Purpose

The study aims to better understand the impact of susceptibility to social influence (normative and informational) on perceived risk and the consequent impacts on attitudes towards counterfeiting and intention to purchase counterfeit brands.

Design/methodology/approach

A single cross-sectional descriptive research was employed, and questionnaires were used to collect data from 361 counterfeit buyers. Structural equation modelling (SEM) based on partial least squares (PLS-SEM) was applied to analyse data and test the research hypotheses.

Findings

Results showed that normative susceptibility to social influence significantly increased attitudes towards counterfeiting but not purchase intention; its impact on intention was mediated by perceived risk and attitudes. Although information susceptibility to social influence increased purchase intention, it had no significant impact on attitudes and perceived risk.

Originality/value

The current study empirically explores the relationship between susceptibility to social influence and perceived risk in the context of non-deceptive counterfeit consumption, by integrating the foundations of the theory of planned behaviour (TPB) and social cognitive theory (SCT).

Article
Publication date: 11 July 2024

Moshe Banai and Philip Tulimieri

This study uses social exchange theory to describe, explain and propose the influence of dyad partners' leadership position structure, which includes the roles they play and their…

Abstract

Purpose

This study uses social exchange theory to describe, explain and propose the influence of dyad partners' leadership position structure, which includes the roles they play and their existing and prospective common experience, on their commitment to their dyad and their cooperation.

Design/methodology/approach

The study uses the case of equally empowered co-CEOs in a family business, who play the roles of family member, owner and executive; co-CEOs in a startup firm, who play the roles of owner and executive; and co-CEOs in a merger and acquisition (M&A), who play the role of executive. Co-CEOs in family businesses benefit from longer existing and longer prospective dyad longevity than co-CEOs in startups, who, in turn, benefit from longer existing and longer prospective dyad longevity than co-CEOs in M&As.

Findings

The study proposes that the roles the partners play in the dyads, and the existing and prospective longevity of their relationship, positively influence the partners' commitment to the dyad and their level of cooperation.

Originality/value

The study offers a model that has the potential to direct scholars at the formulation of the theory of top management symmetric formal power dyads dynamics and assist family business owners, startup partners, board of directors and co-CEOs in formulating and implementing upper echelons leadership plans to enhance cooperation and coordination between equal partners.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

Keywords

1 – 10 of 20