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1 – 10 of 357This study investigates the association between interim audits and final audits. The authors focus on whether interim audits affect the audit time lag and the risk of restatement…
Abstract
Purpose
This study investigates the association between interim audits and final audits. The authors focus on whether interim audits affect the audit time lag and the risk of restatement associated with final audits.
Design/methodology/approach
Two regression models are established to empirically test if an interim audit helps to reduce the audit time lag and the restatement risk on annual reports based on a sample of Chinese listed firms.
Findings
The authors find that performing interim audits helps to reduce the audit time lag. This result suggests that final audits can be completed more efficiently when interim audits are performed during the same period. The authors also find that the decision to audit interim reports is associated with a lower risk of restating annual reports. The lower risk of restatement in turn suggests more effective final audit results.
Originality/value
Together, the results from this study demonstrate that interim audits could benefit final audits, which highlight the value and importance of the continuous auditing.
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Zhaosu Meng, Xiaotong Liu, Kedong Yin, Xuemei Li and Xinchang Guo
The purpose of this paper is to examine the effectiveness of an improved dummy variables control grey model (DVCGM) considering the hysteresis effect of government policies in…
Abstract
Purpose
The purpose of this paper is to examine the effectiveness of an improved dummy variables control grey model (DVCGM) considering the hysteresis effect of government policies in China's energy intensity (EI) forecasting.
Design/methodology/approach
Energy consumption is considered as an important driver of economic development. China has introduced policies those aim at the optimization of energy structure and EI. In this study, EI is forecasted by an improved DVCGM, considering the hysteresis effect of energy-saving policies of the government. A nonlinear optimization method based on particle swarm optimization (PSO) algorithm is constructed to calculate the hysteresis parameter. A one-step rolling mechanism is applied to provide input data of the prediction model. Grey model (GM) (1, N), DVCGM (1, N) and ARIMA model are applied to test the accuracy of the improved DVCGM (1, N) model prediction.
Findings
The results show that the improved DVCGM provides reliable results and works well in simulation and predictions using multivariable data in small sample size and time-lag virtual variable. Accordingly, the improved DVCGM notes the hysteresis effect of government policies and significantly improves the prediction accuracy of China's EI than the other three models.
Originality/value
This study estimates the EI considering the hysteresis effect of energy-saving policies in China by using an improved DVCGM. The main contribution of this paper is to propose a model to estimate EI, considering the hysteresis effect of energy-saving policies and improve forecasting accuracy.
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Heewoo Park and Yuen Jung Park
This study analyzes the impact of the information environment (IE) and credit default swap (CDS) transaction costs on information transmission between the stock and CDS markets…
Abstract
This study analyzes the impact of the information environment (IE) and credit default swap (CDS) transaction costs on information transmission between the stock and CDS markets. Using the daily regression analysis on the Korean firm’s stock and CDS data from 2004 to 2023, the results show that companies with superior IE in the stock market exhibit a larger and more sensitive total information flow from the stock market to the CDS market. Companies with lower transaction costs in the CDS market demonstrate faster information flow. In the case of companies with superior IE, fundamental information is reflected in stock prices with high weight and thus the CDS spreads change reflecting information about stock prices. According to this study’s findings, the primary factor influencing the information flow from the stock market to the CDS market is the information environment of the company in the stock market, rather than transaction costs in the CDS market.
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Paavo Ritala, Aino Kianto, Mika Vanhala and Henri Hussinki
Firms need to constantly renew themselves to keep up with the pace of competition and proactively establish innovations to the markets. This requires capabilities in learning and…
Abstract
Purpose
Firms need to constantly renew themselves to keep up with the pace of competition and proactively establish innovations to the markets. This requires capabilities in learning and renewing of the firm’s knowledge base, conceptualized as renewal capital of the firm. On the other hand, firms that acquire high levels of competitiveness by renewing their knowledge base also need to protect that knowledge from unwanted spillovers. This study aims to examine how renewal capital affects incremental and radical innovation performance of the firm, moderated by the firm’s protection of its strategic knowledge.
Design/methodology/approach
The study is based on a multi-industry survey study with a time-lagged data set, with independent variables collected in the first wave, followed by a second wave four years later for the dependent variables. The authors test the hypotheses using partial least squares structural equation modeling.
Findings
The authors find that firms’ renewal capital is positively associated with the level of incremental and radical innovation. Furthermore, the authors find that knowledge protection negatively moderates the relationship between renewal capital and incremental innovation performance of the firm. In case of radical innovation performance, similar moderating effect is not statistically supported.
Originality/value
With a time-lagged research design, this study study reveals the interdependent roles of renewal capital and knowledge protection for firm’s innovation performance, and provides insights of when (and when not) it would be beneficial for a firm to seek renewal and protective oriented approaches.
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Judith H. Semeijn, Marjolein C.J. Caniëls and Daniël Kooistra
Sustainable employability is an important goal for individuals and organizations alike. However, scarce knowledge is available on possible cross-lagged relations of resilience…
Abstract
Purpose
Sustainable employability is an important goal for individuals and organizations alike. However, scarce knowledge is available on possible cross-lagged relations of resilience among police officers and different aspects of their sustainable employability over time. Based on assumptions of COR theory, the purpose of this paper is to test these relations in a two-wave design.
Design/methodology/approach
A total of 532 police officers participated in a time-lagged survey design (time interval of six months) concerning their resilience and relevant aspects, i.e., self-reported vitality, workability and organization-reported individual absenteeism rates. Data were analyzed with structural equation modeling.
Findings
Results indicate cross-lagged effects between resilience and vitality with an acceptable model fit. Thus, the level of resilience at T1 affected the level of vitality at T2 and vice versa. In addition, a nearly significant negative effect of vitality on T1 was found on absenteeism on T2.
Research limitations/implications
More measurements over time are needed to test reciprocal relations and possible gain spirals. Different samples are needed to assess generalizability. Cross-lagged effects may indicate a reciprocal relation between resilience and vitality that can be further facilitated.
Practical implications
For example, resilience can be addressed explicitly in training.
Originality/value
This study is the first to test the cross-lagged relations between resilience and indicators of sustainable employability among police officers. It is important to further study this for the sake of both police officers, as well as society as a whole.
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Shakil Adnan Malik, Samina Nawab and Khurram Shafi
The purpose of this study is to investigate the concept of vicarious moral cleansing and scrutinize whether unethical behavior of leaders initiate moral cleansing in subordinates…
Abstract
Purpose
The purpose of this study is to investigate the concept of vicarious moral cleansing and scrutinize whether unethical behavior of leaders initiate moral cleansing in subordinates or not. This study also highlights a boundary condition under which employees are motivated to cleanse their moral self-image through increased organizational citizenship behaviors and decreased counterproductive work behaviors.
Design/methodology/approach
The study is quantitative based on hypothesis testing. By adopting convenience sampling technique, employees working at all managerial levels of service sector organizations were asked to fill out the questionnaires. Being a time-lagged study, data for independent variable (unethical leadership) and moderator (relational self-construal) were collected at T1, data for mediator (moral self-image) were collected at T2 and data for outcomes (OCBs, CWBs) were collected at T3 from same respondents. To rule out the possibility of common method bias and social desirability bias, a multi-wave design was adopted and respondents were asked to provide unique keys/IDs instead of their names.
Findings
This study investigated the impact that unethical leaders impose on employee self-concept. Moreover, this study also explored the motivational tendencies of moral self-image. Findings suggest that employees' desirable or undesirable behaviors against leader are dependent upon the perceptions related with their own role, self-image and perception of leader's integrity and intentions. Leader's unethicality is perceived threatening for their own moral self-image and they deal with it constructively. This study has laid the foundation for presence of vicarious moral cleansing in organizational setup, and it is advised that researchers must investigate this phenomenon in different settings to provide useful insights.
Research limitations/implications
Due to lack of resources, employing a pure longitudinal research design was not feasible, and therefore a time-lagged research design was used to gather data from only two cities of Pakistan. However, authors believe that a longitudinal research design, with data collection from a larger sample, will provide more fine-grained results. Secondly, use of perceived leader's integrity scale to measure unethical leadership is another limitation. Although the authors tried to address this issue by conducting an EFA and adopting only suitable items, yet a new scale which is able to measure the true essence of unethical leadership ought to be developed.
Originality/value
Use of moral self-image as an indicator of moral cleansing is an additional contribution of this study, as previous studies used levels of guilt as driving force behind moral cleansing and compensatory cleansing. Most of the studies on unethical leadership as well as moral cleansing took place in the Western context and scholars' stress that culture can substantially influence outcomes of these constructs. Thus, this study extends the literature on moral cleansing and moral self-regulation by developing and testing a model in cultural settings of Pakistan.
研究目的
本研究擬探討間接感受到的道德清洗 (以下簡稱間接道德清洗) 這個概念;研究亦會仔細審視領袖的不道德行為會否在其下屬間引起道德清洗。就此而言,本研究亦強調了一個邊界條件,在這邊界條件之下,僱員透過組織公民行為的增加,以及為工作目標帶來負面影響的工作行為的減少得到激勵,進而淨化他們的道德自我形象。
研究設計/方法/理念
本研究為一個基於假設檢定的量性研究;研究採用任意抽樣方法而進行。在服務業機構內不同管理階層工作的僱員被邀回答問卷;由於這是一個時滯研究,即使是同一的答覆者,IV (不道德的領導) 和仲裁人(關係型自我建構)的數據在T1收集,調解員 (道德自我形象) 的數據在T2收集,結果 (OCBs,CWBs) 的數據在T3收集,為了排除共同方法偏差和社會期許誤差的出現,研究採用多波浪設計,而且,答覆者必須提供獨一無二的密鑰或身份證明,而不是提供他們的名字。
研究結果
本研究探討了不道德的領袖對僱員自我概念的影響;研究亦探索了可能推動道德自我形象的因素。研究結果暗示、僱員會做對領袖而言可取的行為與否,全視乎他們如何看待自己的角色和自我形象,也視乎他們對領袖的誠信和動機有甚麼看法。領袖若不道德,這會被認為會對僱員的道德自我形象做成威脅,在這情況下,僱員會積極地應付這個威脅。本研究為在組織架構內存有間接道德清洗這個觀點打下基礎。今後的研究學者或許應就不同的環境、對這個現象進行探討和研究,以使我們能更深刻地瞭解這個課題。
研究的原創性/價值
從前的研究均採用內疚的程度、作為道德清洗和補償清洗背後的推動力 (Liao et al., 2018) 。本研究另外的貢獻在於採用了道德自我形象、作為道德清洗的指標。以前關於不道德領導以及道德清洗的研究,大多以西方國家為背景。研究學者均強調文化因素會很大程度地影響這些觀念帶來的結果;因此,本研究透過設計一個以巴基斯坦文化為背景的模型、並對其進行測試、來擴展有關道德清洗及道德自我調節的文獻。
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Janine Bosak, Steven Kilroy, Denis Chênevert and Patrick C Flood
The present study contributes to our understanding of how to curb burnout among hospital staff over time. The authors extend existing research by examining the mediating role of…
Abstract
Purpose
The present study contributes to our understanding of how to curb burnout among hospital staff over time. The authors extend existing research by examining the mediating role of mission valence in the link between transformational leadership and burnout.
Design/methodology/approach
Self-administered questionnaire data from employees in a Canadian general hospital (N = 185) were analyzed using a time-lagged research design to examine whether transformational leaders can increase employees' attraction to the organization's mission (i.e. mission valence) and in turn alleviate long-term burnout.
Findings
Structural equation modeling analysis demonstrated that transformational leadership (time 1) was negatively related to the burnout components of emotional exhaustion and depersonalization (time 2). Further, the results showed that mission valence mediated these relationships.
Practical implications
The study findings are important for managers and professionals as they identify transformational leadership as a potent strategy to alleviate employee burnout and clarify the process through which this is achieved, namely, by increasing mission valence.
Originality/value
To date, surprisingly little research has explored how transformational leadership influences followers' burnout. To address this issue, the present study examined the role of transformational leadership on staff burnout through the mechanism of increasing mission valence. Understanding how to mitigate burnout is particularly critical in health care organizations given that burnout not only negatively impacts employee wellbeing but also the wellbeing and quality of care provided to patients.
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Mansoor Ahmed and Lorenzo Lucianetti
The research study provides empirical insights on the relationship between entrepreneurial leadership (EL), entrepreneurial passion for founding (EPF), entrepreneurial bricolage…
Abstract
Purpose
The research study provides empirical insights on the relationship between entrepreneurial leadership (EL), entrepreneurial passion for founding (EPF), entrepreneurial bricolage (EB) and project success (PS), in the case of freelancers. The study aims to get a better understanding of whether freelancers, who behave like entrepreneurial leaders, can successfully complete projects through EB.
Design/methodology/approach
The study collected data from 209 freelancers through snowball sampling, in two waves, with a time-lag of fourteen days, to better examine the causality of variables. Data were analyzed by Model No. 4 and 7 (i.e. mediation and moderation, respectively) of Process macro.
Findings
Drawing on the effectuation theory, the results show that EB mediates the relationship between EL and PS and EPF moderates this relationship.
Practical implications
The freelancers can formally establish businesses later, after knowing whether they can complete these new types of projects. These online freelancing platforms can provide special services to freelancers who first want to test their skills on unrelated projects. In sum, the paper suggests that freelancers can be successful entrepreneurial leaders.
Originality/value
The EL, EPF, EB and PS are studied in the context of the informal sector, i.e. freelancing, which is the emerging working style in the world. It provides an in-depth understanding of phenomena in freelancers that lacks background literature.
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Moazzam Ali, Muhammad Usman, Shahzad Aziz and Yasin Rofcanin
The purpose of the present study is to examine the relationship between spiritual leadership and employees' alienative commitment to the organization, both directly and…
Abstract
Purpose
The purpose of the present study is to examine the relationship between spiritual leadership and employees' alienative commitment to the organization, both directly and indirectly, via employee social capital. We also test the role of employee political skill as a boundary condition of the indirect spiritual leadership–alienative commitment link.
Design/methodology/approach
Time-lagged data were collected from 491 employees in various manufacturing and service organizations. Data were analyzed using structural modeling equation in Mplus (8.6).
Findings
Spiritual leadership was negatively associated with alienative commitment, both directly and indirectly, via social capital. Employee political skill moderated the indirect relationship between spiritual leadership and alienative commitment, such that the relationship was stronger when employee political skill was high (vs low).
Practical implications
The demonstration of spiritual leadership's behaviors by both managers and employees can develop employees' social capital at work, which in turn can reduce employees' negative commitment to the organization. Likewise, improving employees' political skills can help leadership diminish alienative commitment.
Originality/value
The present work contributes to the literature on spiritual leadership by foregrounding how and why spiritual leadership undermines employee alienative commitment to the organization. By doing so, the study also enhances the nomological networks of the antecedents and outcomes of social capital and contributes to the scant literature on negative alienative commitment. Given the prevalence and negative repercussions of alienative commitment for employees' and organizations' productivity and performance, our findings are timely and relevant.
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Matthew B. Perrigino, Ellen Ernst Kossek, Rebecca J. Thompson and Todd Bodner
Despite the proliferation of work–family research, a thorough understanding of family role status changes (e.g. the gaining of elder or child caregiving responsibilities) remain…
Abstract
Purpose
Despite the proliferation of work–family research, a thorough understanding of family role status changes (e.g. the gaining of elder or child caregiving responsibilities) remain under-theorized and under-examined. The purpose of this paper is to conceptualize various forms of family role status changes and examine the ways in which these changes influence various employee outcomes.
Design/methodology/approach
Data were collected as part of the work–family health study. Using a longitudinal, three-wave study with two-time lags of 6 months (n = 151 family role status changes; n = 392 individuals with family role stability), this study uses one-way analysis of variance to compare mean differences across groups and multilevel modeling to examine the predictive effects of family role status changes.
Findings
Overall, experiences of employees undergoing a family role status change did not differ significantly from employees whose family role status remained stable over the same 12-month period. Separation/divorce predicted higher levels of family-to-work conflict.
Originality/value
The work raises important considerations for organizational science and human resource policy research to better understand the substantive effects of family role status changes on employee well-being.
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