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1 – 10 of 26Grace Hui-Chen Huang and Monica Miller Marsh
This study aims to explore the experiences of newly resettled refugee-background high school students participating in the Teen Response program, a community-based initiative to…
Abstract
Purpose
This study aims to explore the experiences of newly resettled refugee-background high school students participating in the Teen Response program, a community-based initiative to assist refugee-background adolescents (RBAs) in navigating educational and career opportunities in the midwestern USA.
Design/methodology/approach
Using a mixed-methods approach, this study examined twenty-two RBAs through survey and focus groups.
Findings
The findings reveal significant growth and transformation in the students' self-efficacy and advocacy skills. This growth underscores the critical role of social support and community engagement in helping RBAs, empowering them to advocate for themselves and others in pursuing educational and career goals.
Originality/value
This study contributes new insights into the community-based support programs for RBAs, focusing on enhancing self-efficacy and advocacy. It offers valuable implications for developing effective support frameworks and recommends future research on these approaches.
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Jaakko Rönkkö, Mikko Paananen and Aleksi Lahikainen
This study examines the effects of board members’ compensation on the voluntary establishment of an internal audit function in publicly listed firms. While previous studies have…
Abstract
Purpose
This study examines the effects of board members’ compensation on the voluntary establishment of an internal audit function in publicly listed firms. While previous studies have identified some individual determinants related to the voluntary establishment of an internal audit function, the existing evidence on how board members’ compensation affects voluntary use of internal audit is, at best, ambiguous, scarce and incoherent.
Design/methodology/approach
Board compensation is a central incentive instrument in the classic principal–agent relationship between the owners and board members. The theme is empirically examined by using data compiled from Finnish publicly listed companies for the period 2015 to 2018. Since the dependent variable of the study is a binary variable, the logistic regression method was chosen as the statistical method of the study.
Findings
Our results unequivocally show that generous compensation of the board members increases the likelihood of establishing an internal audit function. Thus, we conclude that good corporate governance can be improved through generous compensation of board members.
Originality/value
Identifying the determinants of internal audit is vital to better understand the mechanisms that facilitate firms' improvement of internal control and risk management in terms of voluntarily adopting an internal audit function, and the implementation of good governance in general. Although numerous determinants of internal audit have been identified in previous studies, this study showed that one of the key determinants has so far been overlooked; namely, the remuneration of board members.
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Luca Menicacci and Lorenzo Simoni
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…
Abstract
Purpose
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.
Design/methodology/approach
This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.
Findings
The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.
Practical implications
The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.
Social implications
The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.
Originality/value
This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.
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Sardar Mohammadi, Abed Mahmoudian and Manuel Alonso Dos Santos
Currently, attention to customer experience management is one of the most important management approaches in the business field. Focussing on improving customer experience and…
Abstract
Currently, attention to customer experience management is one of the most important management approaches in the business field. Focussing on improving customer experience and having a customer experience management strategy is one of the actions that service providers can take to improve their marketing performance by providing superior experiences to customers. The nature of customer experience is very important for the retail industry, especially for sportswear stores, because sports products are mostly experience-oriented and can be classified as a general experience. Despite the importance of consumption experience in consumer behaviour studies, the design of sports customer experiences has received less attention from researchers. Therefore, this chapter seeks to answer the question of what aspects of creating and developing customer experience in sportswear retail stores are. To answer this question, this chapter attempts to identify the areas of creating customer experiences in sports stores by using the views of sports marketing experts through qualitative research and using content analysis techniques. The findings indicate that sports stores try to provide the best experience for their customers by considering six aspects of human resources and employees, products, interior design, exterior space, technology and interaction and communication in their strategic marketing plans and investing in creating and developing these aspects. They create a distinct experience for customers and provide a basis for purchasing, satisfaction, loyalty and other positive marketing consequences for customers.
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Ser Zian Tan, Fandy Tjiptono, Lin Yang, Argho Bandyopadhyay and Park Thaichon
Drawing upon extended-self theory, this research aims to understand how different access modes of consumption and product type influence consumers' perceptions of self-product…
Abstract
Purpose
Drawing upon extended-self theory, this research aims to understand how different access modes of consumption and product type influence consumers' perceptions of self-product connection and sense of individual and collective ownership.
Design/methodology/approach
Two experiments assessed the impact of access modes (temporary vs permanent) and product types (tangible vs intangible) on individual and collective psychological ownership (IPO and CPO) as well as the mediating role of self-product connection in these relationships.
Findings
Temporary access reduces IPO compared to permanent access. Moreover, self-product connection mediates the relationship between access modes and both IPO and CPO. Product type significantly moderates the degree of psychological ownership, with intangible products having a notable influence on the impacts of access modes on IPO and CPO.
Practical implications
Understanding the nuances of access-based consumption and its effects on psychological ownership can inform marketers and businesses in designing more effective strategies for product offerings and access modes. Highlighting self-product connection can aid in cultivating stronger consumer relationships and loyalty in access-based consumption contexts.
Originality/value
This study contributes to the existing literature on consumer access-based consumption by shedding light on the changing dynamics of material possessions and the psychological mechanisms underlying ownership perceptions in access-based models.
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This chapter uses data from the Scopus database to present a comprehensive bibliometric analysis of fintech research, focusing on publication trends, citation patterns, and…
Abstract
This chapter uses data from the Scopus database to present a comprehensive bibliometric analysis of fintech research, focusing on publication trends, citation patterns, and thematic clusters within the field. The analysis reveals notable trends, including influential publications, prolific authors, and their affiliations. It identifies and explores publications categorized into 23 distinct themes, representing key areas of inquiry in fintech, such as technological advancements, financial inclusion, innovation, data analytics, sustainability, and regulatory compliance. The study also identifies research gaps, indicating areas within fintech that have received limited scholarly attention. These findings provide valuable insights for researchers, policymakers, and industry practitioners. Researchers can better understand the fintech landscape, identify research gaps, and guide future inquiries. Policymakers can develop effective regulations and policies based on identified trends and challenges. Industry practitioners can leverage fintech developments to enhance their strategies and operations.
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This chapter examines three common fintech use cases transforming the financial industry. First, the chapter introduces fintech's role in enhancing financial services and…
Abstract
This chapter examines three common fintech use cases transforming the financial industry. First, the chapter introduces fintech's role in enhancing financial services and promoting financial inclusion, especially through digital platforms. Second, it investigates various fintech applications that support financial institution management by harnessing the power of artificial intelligence (AI) and machine learning (ML). Finally, the chapter explores fintech use cases related to the regulatory environment, including regulatory technology (regtech), blockchain technology, and cryptocurrencies. The insights presented in this chapter cater to researchers and practitioners keen on better understanding fintech's diverse applications in the ever-evolving financial industry landscape.
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Gianluca Ginesti, Rosalinda Santonastaso and Riccardo Macchioni
This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.
Abstract
Purpose
This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.
Design/methodology/approach
Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.
Findings
The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.
Research limitations/implications
This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.
Practical implications
The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.
Originality/value
This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.
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Roberta Vadruccio, Arianna Seghezzi and Angela Tumino
The retail landscape is dramatically changing due to a series of socio-economic and technological challenges, which can be faced through the adoption of smart technologies…
Abstract
Purpose
The retail landscape is dramatically changing due to a series of socio-economic and technological challenges, which can be faced through the adoption of smart technologies. Accordingly, a significant number of publications in this field have been produced, albeit with fragmented results. Therefore, this paper aims at both providing a clear and organised overview of the main smart technologies for physical retailing, in terms of application fields and expected impact, while identifying the major shortcomings and future research avenues.
Design/methodology/approach
The research conducts a systematic review of the literature concerning the assimilation of smart technologies within physical retail environments, resulting in the analysis of 103 papers published from 2005 to 2023. The review highlights (1) the main smart technologies employed in retail stores, (2) their application area and (3) the beneficiaries of their adoption. Accordingly, these three aspects are initially assessed independently and then examined in combination.
Findings
The analysis presents a comprehensive list of 16 key technologies (what) that can support a wide range of processes, spanning from back-end functions to front-end activities, also enabling the connection with online channels (where), catering several and different benefits (why) to both customers and retailers (who). Besides, the research points out many uncovered topics that could be addressed by the academic community.
Originality/value
To the best of the authors’ knowledge, the review is the first one in the literature offering a thorough and organised overview of the different available technologies for in-store application and their impact on physical retail processes.
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Halil Kiymaz and Carlos Humberto Munoz Valdez
Blockchain technology and its applications have recently received the attention of practitioners and academics. Visualizing the full impact these technologies will have on the…
Abstract
Blockchain technology and its applications have recently received the attention of practitioners and academics. Visualizing the full impact these technologies will have on the world is challenging since their adoption is still in the early stages. This chapter explores how blockchain can disrupt the general business and financial world. Blockchain offers information transparency, live data synchronization, and immutable records that prevent fraud. Digital contracts and digital asset management may heavily depend on the development of blockchain and the adoption of smart contracts. Smart contracts can execute financial transactions automatically and enforce all parties' obligations without needing an intermediary and its cost. They can increase speed and simplify processes, reducing licensing ticketing costs and overhead charges. Blockchain also offers technology adoption solutions, like fair payment, cloud storage, smart contracts for financial assets, and international transactions with bilateral double taxation. It has further facilitated the creation of decentralized finance.
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