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1 – 10 of 360This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created…
Abstract
Purpose
This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.
Design/methodology/approach
The authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.
Findings
This study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.
Research limitations/implications
The results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.
Practical implications
The findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.
Originality/value
This study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.
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Relinde De Koeijer, Mathilde Strating, Jaap Paauwe and Robbert Huijsman
This study examines the theoretical and empirical relationships between LM&SS, human resource management (HRM), climate for LM&SS and outcomes (employee well-being and…
Abstract
Purpose
This study examines the theoretical and empirical relationships between LM&SS, human resource management (HRM), climate for LM&SS and outcomes (employee well-being and performance) in hospitals. As part of this research, the authors examine the interplay between “hard” and “soft” practices for LM&SS and “soft” HR practices.
Design/methodology/approach
A cross-sectional, multisite survey study covering all internal service units at all eight Dutch university hospitals was conducted (42 units, N = 218 supervisors, N = 1,668 employees), and multivariate multilevel regression analyses were performed.
Findings
A systems approach involving “soft” LM&SS practices that are specifically HR-related has a positive effect (β is 0.46) on a climate for LM&SS. A climate for LM&SS is not related to perceived performance or employee health. It is, however, positively related to employee happiness and trusting relationships (both βs are 0.33). We did not find that a climate for LM&SS had a mediating effect.
Research limitations/implications
This study shows that a balanced approach involving both “hard” and “soft” factors is crucial to achieving the desired breadth and depth of LM&SS adoption at the macro, meso, and micro levels. The authors found that a climate for LM&SS positively affects employee well-being in hospitals.
Practical implications
In their attempt to create mutual gains for both their organization and their employees, hospitals that adopt LM&SS should foster a climate for LM&SS by embracing a balanced approach consisting of both “hard” and “soft” practices, thereby internalizing LM&SS at the macro, meso, and micro levels.
Originality/value
This is one of the first studies to examine in-depth the impact of “hard” and “soft” LM&SS on both employee well-being (subdivided into different components) and performance in healthcare, as well as the role of “soft” HRM in this relationship. Linking LM&SS, HRM and outcomes to a climate for LM&SS is relatively a new approach and has led to a deeper understanding of the mechanisms underpinning the internalization of LM&SS in healthcare.
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Ana Almansa-Martínez, Sara López-Gómez and Antonio Castillo-Esparcia
This paper aims to find out if there is a relationship between access to climate change information and student activism.
Abstract
Purpose
This paper aims to find out if there is a relationship between access to climate change information and student activism.
Design/methodology/approach
Exploratory study focused on the survey of 400 [n = 400] students from 10 universities in Spain from April to May 2022. A questionnaire with 19 questions was divided into blocks of knowledge, awareness, and action and bivariate analysis with a margin of error of ±5% and a confidence level of 95%.
Findings
The greater the degree of information received, the greater the activism of university students, who tend to use digital media and social networks to get informed. However, they perceive that the university generates little information and a low number of activities related to climate change. Students demand that universities implement informal, formal, and service-learning environmental education strategies on sustainable consumption.
Research limitations/implications
Given the results of previous studies showing the variable “type of degree” does not show differences at the beginning and end of studies, it has not been considered in this research. Nevertheless, it would be convenient to introduce it in future investigations to confirm if this may have an impact on informational habits.
Practical implications
This paper urges universities to act as sources of environmental education, given the relationship between the information received and the pro-environmental attitudes of students.
Social implications
The universities are powerful social actors that can shape public and political discourses for eco-social transition.
Originality/value
This research adds the variable access to information in studies on pro-environmental attitudes. Furthermore, this research provides data about student perceptions of the university, government, industry, and NGO climate actions.
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Alice Madonna, Albachiara Boffelli and Matteo Kalchschmidt
This study builds on the panarchy theory by viewing the supply chain as a socio-ecological system and further expands it by considering the within-level linkages internal to the…
Abstract
Purpose
This study builds on the panarchy theory by viewing the supply chain as a socio-ecological system and further expands it by considering the within-level linkages internal to the supply chain level. Three types of linkages are considered: the two cross-level linkages with the planetary and the political-economic levels and the supply chain within-level linkages. The research questions are addressed using the data gathered by the Carbon Disclosure Project within its Supply Chain Programme.
Design/methodology/approach
This work aims to study, applying the lens of panarchy theory, how the planetary and the political-economic levels affect the supply chain within-level linkages for sustainability. Furthermore, the difference in how these cross-level linkages influence focal firms and first-tier suppliers is explored.
Findings
The results show that considering the planetary-supply chain linkage, climate change risk exposure is likelier to foster within-level linkages with buyers than with suppliers. Further, climate change mitigation investments have different roles in the different tiers: focal firms are pushed to strengthen the linkages with their suppliers when they lose efficacy in improving their carbon performance, whereas first-tier suppliers exploit investments to gain legitimacy. Discussing the political-economic level effect, perceptions from first-tier suppliers could be two-fold: they could perceive a mandating power mechanism or exploit policymakers’ knowledge to advance their capabilities.
Originality/value
The results contribute to the sustainable supply chain management literature by providing empirical evidence of the cross-level linkages theorised by the panarchy theory. Moreover, the concept of within-level linkages is proposed to apply the theory in this field.
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Bradley J. Olson, Satyanarayana Parayitam, Matteo Cristofaro, Yongjian Bao and Wenlong Yuan
This paper elucidates the role of anger in error management (EM) and organizational learning behaviors. The study explores how anger can catalyze learning, emphasizing its…
Abstract
Purpose
This paper elucidates the role of anger in error management (EM) and organizational learning behaviors. The study explores how anger can catalyze learning, emphasizing its strategic implications.
Design/methodology/approach
A double-layered moderated-mediated model was developed and tested using data from 744 Chinese CEOs. The psychometric properties of the survey instrument were rigorously examined through structural equation modeling, and hypotheses were tested using Hayes's PROCESS macros.
Findings
The findings reveal that anger is a precursor for recognizing the value of significant errors, leading to a positive association with learning behavior among top management team members. Additionally, the study uncovers a triple interaction effect of anger, EM culture and supply chain disruptions on the value of learning from errors. Extensive experience and positive grieving strengthen the relationship between recognizing value from errors and learning behavior.
Originality/value
This study uniquely integrates affect-cognitive theory and organizational learning theory, examining anger in EM and learning. The authors provide empirical evidence that anger can drive error value recognition and learning. The authors incorporate a more fine-grained approach to leadership when including executive anger as a trigger to learning behavior. Factors like experience and positive grieving are explored, deepening the understanding of emotions in learning. The authors consider both negative and positive emotions to contribute to the complexity of organizational learning.
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Ming Yang, Fangyuan Xing, Xiaomeng Liu, Zimeng Chen and Yali Wen
Adopting adaptive behavior has become a basic measure for farmers because the increasingly severe climate change is affecting agricultural production. Perception is a critical…
Abstract
Purpose
Adopting adaptive behavior has become a basic measure for farmers because the increasingly severe climate change is affecting agricultural production. Perception is a critical first step in adopting adaptive behaviors. Livelihood resilience represents a farmer's ability to adapt to climate change. Therefore, this article aims to explore the impact of livelihood resilience and climate change perception on the climate change adaptation behavior of farmers in the Qinling Mountains region of China.
Design/methodology/approach
In this study, 443 micro-survey data of farmers are obtained through one-on-one interviews with farmers. The Logit model and Poisson regression model are used to empirically examine the impact of farmers' livelihood resilience and climate change perception on their climate change adaptation behaviors.
Findings
It was found that 86.68% of farmers adopt adaptive behaviors to reduce the risks of facing climate change. Farmers' perception of extreme weather has a significant positive impact on their adaptive behavior under climate change. The resilience of farmers' livelihoods and their perception of rainfall have a significant positive impact on the intensity of their adaptive behavior under climate change. Climate change adaptation behaviors are also different for farmers with different levels of livelihood resilience.
Originality/value
Based on the results, policy recommendations are proposed to improve farmers' perception of climate change, enhance the sustainability of farmers' adaptive behavior to climate change, strengthen emergency management and infrastructure construction and adjust and upgrade farmers' livelihood models.
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Stefanie Hölbling, Gottfried Kirchengast and Julia Danzer
This study aims to investigate patterns in international travel behavior of scientific staff depending on the categories of gender, scientific field and scientific seniority…
Abstract
Purpose
This study aims to investigate patterns in international travel behavior of scientific staff depending on the categories of gender, scientific field and scientific seniority level. The learning from salient differences possibly revealed may inform measures for reducing travel greenhouse gas (GHG) emissions, especially for high-emitting staff groups, and help strengthen the equality between scientists of different categories concerning their travel behavior.
Design/methodology/approach
The study collected and used novel empirical data on travel GHG emissions from University of Graz scientific staff for five consecutive years (2015–2019) and used statistical analysis and inference to test and answer three distinct research questions on patterns of travel behavior.
Findings
The travel footprint of scientific staff, in terms of annual GHG emissions per scientist, exhibits various highly significant differences across scientific fields, seniority and gender, such as male senior natural scientists showing ten times higher per-person emissions than female junior social scientists.
Originality/value
The five-year travel GHG emissions data set across all fields from natural sciences via social sciences to humanities at a large university (Uni Graz, Austria, about 2,000 scientific staff) and across seniority levels from predocs to professors, both for female and male scientists, enabled a robust empirical study revealing distinct differences in travel GHG footprints of academic staff. In this way, the study adds valuable insights for higher research institutions toward effective GHG reduction policies.
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Michael Rosander and Denise Salin
In this paper the authors argue that organizational climate and workplace bullying are connected, intertwined and affect each other. More precisely, the focus of the present study…
Abstract
Purpose
In this paper the authors argue that organizational climate and workplace bullying are connected, intertwined and affect each other. More precisely, the focus of the present study is how a hostile climate at work is related to workplace bullying. A hostile work climate is defined as an affective organizational climate permeated by distrust, suspicion and antagonism. The authors tested four hypotheses about the reciprocal effects and possible gender differences.
Design/methodology/approach
The study is based on a longitudinal probability sample of the Swedish workforce (n = 1,095). Controlling for age, the authors used structural equation modelling and cross-lagged structural regression models to assess the reciprocal effects of a hostile work climate on workplace bullying. Gender was added as a moderator to test two of the hypotheses.
Findings
The results showed a strong reciprocal effect, meaning there were significant associations between a hostile work climate and subsequent bullying, β = 0.12, p = 0.007, and between baseline bullying and a subsequent hostile work climate, β = 0.15, p = 0.002. The forward association between a hostile work climate and bullying depended on gender, β = −0.23, p < 0.001.
Originality/value
The findings point to a possible vicious circle where a hostile work climate increases the risk of bullying, which in turn risks creating an even more hostile work climate. Furthermore, the findings point to gender differences in bullying, showing that the effect of a hostile work climate on workplace bullying was stronger for men.
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Qingmeng Tong, Shan Ran, Xuan Liu, Lu Zhang and Junbiao Zhang
The main purpose of this study is to examine the impact of agricultural internet information (AII) acquisition on climate-resilient variety adoption among rice farmers in the…
Abstract
Purpose
The main purpose of this study is to examine the impact of agricultural internet information (AII) acquisition on climate-resilient variety adoption among rice farmers in the Jianghan Plain region of China. Additionally, it explores the influencing channels involved in this process.
Design/methodology/approach
Based on survey data for 877 rice farmers from 10 counties in the Jianghan Plain, China, this paper used an econometric approach to estimate the impact of AII acquisition on farmers’ adoption of climate-resilient varieties. A recursive bivariate Probit model was used to address endogeneity issues and obtain accurate estimates. Furthermore, three main influencing mechanisms were proposed and tested, which are broadening information channels, enhancing social interactions and improving agricultural skills.
Findings
The results show that acquiring AII can overall enhance the likelihood of farmers adopting climate-resilient varieties by 36.8%. The three influencing channels are empirically confirmed. Besides, educational attainment, income and peer effects can facilitate farmers’ acquisition of AII, while climate conditions and age significantly influence the adoption of climate-resilient varieties.
Practical implications
Practical recommendations are put forward to help farmers build climate resilience, including investing in rural internet infrastructures, enhancing farmers’ digital literacy and promoting the dissemination of climate-resilient information through diverse internet platforms.
Originality/value
Strengthening climate resilience is essential for sustaining the livelihoods of farmers and ensuring national food security; however, the role of internet information has received limited attention. To the best of the authors’ knowledge, this study is the first to examine the casual relationship between internet information and climate resilience, which fills the research gap.
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As climate change impacts residential life, people typically use heating or cooling appliances to deal with varying outside temperatures, bringing extra electricity demand and…
Abstract
Purpose
As climate change impacts residential life, people typically use heating or cooling appliances to deal with varying outside temperatures, bringing extra electricity demand and living costs. Water is more cost-effective than electricity and could provide the same body utility, which may be an alternative choice to smooth electricity consumption fluctuation and provide living cost incentives. Therefore, this study aims to identify the substitute effect of water on the relationship between climate change and residential electricity consumption.
Design/methodology/approach
This study identifies the substitute effect of water and potential heterogeneity using panel data from 295 cities in China over the period 2004–2019. The quantile regression and the partially linear functional coefficient model in this study could reduce the risks of model misspecification and enable detailed identification of the substitution mechanism, which is in line with reality and precisely determines the heterogeneity at different consumption levels.
Findings
The results indicate that residential water consumption can weaken the impact of cooling demand on residential electricity consumption, especially in low-income regions. Moreover, residents exhibited adaptive asymmetric behaviors. As the electricity consumption level increased, the substitute effects gradually get strong. The substitute effects gradually strengthened when residential water consumption per capita exceeds 16.44 tons as the meeting of the basic life guarantee.
Originality/value
This study identifies the substitution role of water and heterogeneous behaviors in the residential sector in China. These findings augment the existing literature and could aid policymakers, investors and residents regarding climate issues, risk management and budget management.
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