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Social media is replete with malicious and unempathetic rhetoric yet few studies explain why these emotions are publicly dispersed. The purpose of the study is to investigate how the intergroup counter-empathic response called schadenfreude originates and how it prompts media consumption and engagement.

The study consists of two field surveys of 635 in-group members of two professional sports teams and 300 residents of California and Texas with political party affiliations. The analysis uses SEM quantitative methods.

Domain passion and group identification together determine the harmonious/obsessive tendencies of passion for an activity and explain the schadenfreude response toward the rival out-group. Group identification is a stronger driver of obsessive passion compared to harmonious passion. Schadenfreude directly influences the use of traditional media (TV, radio, domain websites), it triggers social media engagement (posting), and it accelerates harmonious passion's effects on social media posting.

The study is limited by the groups used to evaluate the research model, sports, and politics.

The more highly identified and passionate group members experience greater counter-empathy toward a rival. At extreme levels of group identification, obsessive passion increases at an increasing rate and may characterize extremism. Harboring feelings of schadenfreude toward the out-group prompts those with harmonious passion for an activity to more frequently engage on social media in unempathetic ways.

This study links the unempathetic, yet common emotion of schadenfreude with passion, intergroup dynamics, and media behavior.

This study aims to investigate the relationship between inventory flexibility, digital transformation, supply chain concentration, and productivity in the context of Chinese manufacturing enterprises.

Empirical analysis was conducted using data from listed Chinese manufacturing firms spanning from 2013 to 2022. The study employs a moderated model to examine how digital transformation influences the connection between inventory flexibility and productivity. Additionally, a moderated moderation model is utilized to explore the role of supply chain concentration in moderating the relationship among inventory flexibility, digital transformation, and productivity.

The study reveals a significant positive correlation between inventory flexibility and productivity, underlining the importance of flexible inventory management. Digital transformation moderates this relationship, with digital transformation enhancing the impact of inventory flexibility on productivity. Supplier and customer concentration also positively moderate this connection, suggesting a complementary relationship with digital transformation.

These findings offer valuable insights for managers and policymakers, emphasizing the need for a flexible approach to inventory management that considers the evolving digital landscape and supply chain dynamics.

This study contributes to the literature by providing empirical evidence of the nuanced relationship between inventory flexibility, digital transformation, supply chain concentration, and productivity in Chinese manufacturing enterprises. It underscores the importance of integrating digital transformation and supply chain concentration initiatives with flexible inventory management to optimize productivity in the business landscape.

Relationship marketing has emerged as pivotal, aiming to bolster collaboration and reduce uncertainty for both franchisors and franchisees. However, understanding the nuanced impact of relational bonding strategies – financial, social, and structural – on franchisee outcomes, particularly in South Korea’s food service industry, remains lacking. This study is an in-depth exploration of the nuanced impact of franchisors’ relational bonding strategies – structural, social, and economic – on critical franchisee outcomes in the food service industry.

By leveraging data from 496 franchisees in South Korea, our investigation meticulously delineates the unique contributions of these bonding strategies in enhancing franchisee’s social and economic satisfaction, building trust in franchisors and fostering long-term orientation among franchisees. This study unravels the complex mediating roles that satisfaction and trust play in the dynamic interplay between franchisors’ bonding efforts and the cultivation of enduring franchisee relationships.

The study reveals that structural, social, and economic bonding impact social satisfaction, while all relational bonding factors directly influence economic satisfaction. Structural and economic bonding influence trust in the franchisor, but social bonding does not. Economic and social satisfaction directly affect trust, and only economic satisfaction directly influences long-term orientation. Finally, trust in the franchisor positively affects long-term orientation.

We offer fresh insights into the strategic management of franchisor–franchisee relationships, aiming to enrich the literature on relationship marketing by highlighting the differential impacts and significance of distinct bonding strategies in promoting sustainable franchise partnerships.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This study aims to examine the relationship between audit partner tenure and earnings management of companies listed on Vietnamese stock exchanges.

This study uses a sample of 1,363 observations from 2016 to 2019. This study manually collects data on audit partner tenure. Using Datastream financial data, this study calculates abnormal accruals using the modified-Jones models (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005), which are used as the proxy for earnings management. This study runs Ordinary Least Squares regressions to test this study’s hypothesis.

The results show that audit partner tenure is positively related to abnormal accruals. Cross-sectional analyses indicate that the relationship between audit partner tenure and abnormal accruals is more pronounced for firms that are audited by non-Big Four auditors and for firms that have chief executive officer-chairperson duality, suggesting that weak corporate governance is a channel for the established relationship. The evidence also shows that audit partner tenure is negatively associated with the magnitude of income-decreasing accruals but has no relationship with income-increasing accruals. This study’s findings are robust for several tests, including using the propensity score matching approach.

To the best of the authors’ knowledge, this study is the first to provide evidence of the relationship between audit partner tenure and earnings management in Vietnam.

Business schools are vital in promoting responsible management (RM) – a management grounded in ethics and values beneficial to a wide array of stakeholders and overall society. Nevertheless, due to deeply embedded institutional modernistic dynamics and paradigms, RM is, despite its importance, repeatedly marginalised in business school curricula. If students are to engage with RM thinking, then its occlusion represents a pressing issue. Drawing on the United Kingdom (UK) business school context, this paper aims to examine this issue through a framework of institutional theory and consider the role played by (modernistic) institutional accreditation and research assessment processes in marginalisation of RM.

This study used an exploratory qualitative research method. Data were collected from 17 RM expert participants from 15 UK business schools that were signatories to the United Nations Principles for Responsible Management Education through semi-structured in-depth interviews and analysed using the six phases of Braun and Clarke’s thematic analysis.

The study identifies a potent institutional isomorphic amalgam resulting in conservative impacts for RM. This dynamic is termed multiple institutional isomorphic marginalisation (MIIM) – whereby a given domain is occluded and displaced by hegemonic institutional pressures. In RM’s case, MIIM operates through accreditation-driven modernistic-style curricula. This leads business schools to a predilection towards “mainstream” representations of subject areas and a focus on mechanistic research exercises. Consequently, this privileges certain activities over RM development with a range of potential negative effects, including social impacts.

This study fills an important gap concerning the need for a critical, in-depth exploration of the role that international accreditation frameworks and national institutional academic research assessment processes such as the Research Excellence Framework in the UK play in affecting the possible growth and influence of RM. In addition, it uses heterotopia as a conceptual lens to reveal the institutional “mask” of responsibility predominantly at play in the UK business school context, and offers alternative pathways for RM careers.

This study examines the impact of audit partner tenure on Key Audit Matters (KAM) disclosures within Gulf Cooperation Council (GCC) countries. It explores how Hofstede’s cultural dimensions influence this relationship, elucidating the effect of cultural context on auditing practices.

Utilizing a sample of 456 non-financial firms in the GCC from 2016 to 2021, the study employs regression analyses to explore audit partner tenure's influence on KAM disclosures and the moderating effects of Hofstede's dimensions of power distance, individualism, masculinity and uncertainty avoidance. This affords a detailed examination of individual and cultural impacts on audit quality.

Results reveal a positive relationship between audit partner tenure and KAM disclosures, suggesting that firm-specific knowledge and industry expertise acquired over a long tenure may enhance auditors' ability to identify and report significant matters. Power distance and uncertainty avoidance amplify this effect, whereas individualism diminishes it. Masculinity does not yield significant results.

This study underscores the need for auditing standards to reflect the complex interplay of auditor tenure and cultural dynamics in the profession's global landscape.

This research contributes to the literature on audit quality by highlighting the formative role of individual auditors and cultural characteristics in KAM disclosure practices. It is among the first to quantitatively analyse the intersection of audit partner tenure and culture in the GCC. It provides valuable insights for regulators, practitioners and policymakers seeking to enhance audit practices across diverse cultural environments.

This paper aims to explore advances in indirect personality assessment, with emphasis on the psychology of digital behavior based on the analysis of new technological devices and platforms for interpersonal relationships, identifying – along the way – those findings that may be useful to carry out a reconstructive psychological assessment (RPA) of applicability in the legal context.

Different fields of knowledge are explored, transferring the findings to the field of psychology of digital behavior, analyzing the publications that report findings on the analysis of new technological devices and platforms for interpersonal relationships and identifying – along the way – those findings that may result useful to carry out an RPA of applicability in the legal context.

The application of RPA represents a significant advance in the integration of criminal psychology and forensic technology in legal contexts, opening new fields of action for forensic psychology.

The article has transferred advances in computer science to the field of forensic psychology, with emphasis on the relevance of RPA (from the analysis of digital behavioral residues) in the interpretation of behavioral evidence for the indirect evaluation of the personality and within the judicial context (when the victim and/or accused are not included).

Virtual teams allow companies to recruit the best talents, regardless of their geographic location, which is particularly relevant in the Information and Communications Technology (ICT) sector given the high shortage of qualified human capital. However, the space and time flexibility of these professionals also present other challenges to Human Resource Management, such as work engagement and employee retention. This study aims to assess the extent to which supervisor support can influence work engagement and turnover intention in virtual teams.

We use a sample of 420 ICT Portuguese professionals who work in virtual teams to test a conceptual model with partial least squares (PLS).

The study results show that supervisor support decreases employee's intention to leave their job. We also found that work engagement mediates the relationship between supervisor support and work engagement. Results show that older employees present higher levels of work engagement and employees with longer tenure perceive less supervisor support.

This study contributes to elucidate the role played by supervisors in influencing employee engagement and retention in virtual work environments.

This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market.

Different regression techniques are used, such as logistic regression, probit regression, ordinary least squares regression and fixed effects regression. The authors used panel data of 80 nonfinancial Egyptian-listed firms over 2016–2020.

The authors found a significant positive relationship between audit fees and audit quality and a significant positive relationship between audit quality and firm value. Furthermore, the authors found that the positive relationship between audit fees and audit quality is less pronounced for higher audit tenure firms. Finally, the authors also found that the positive relationship between audit quality and firm value is stronger for lower audit tenure firms.

To the best of the authors’ knowledge, this is the first study to bring evidence from an emerging African market about the joint association between audit tenure, audit fees, audit quality and firm value. It provides beneficial insights to regulators regarding the possibility and the benefits of improving audit quality, which is critically needed in contexts with weak governance systems.