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Article
Publication date: 20 August 2024

Jacqueline M. Drew and Chantal Chevroulet

The purpose of this research is to empirically test the role of psychological contract breach in explaining the relationship between leadership style and procedural justice…

Abstract

Purpose

The purpose of this research is to empirically test the role of psychological contract breach in explaining the relationship between leadership style and procedural justice, burnout and psychological distress. This study provides important insights for police agencies who seek to positively impact, through the actions of their leaders, on both performance and psychological health of their officers. Drawing from the study findings, key recommendations for police leadership development programs are made.

Design/methodology/approach

The current study with a large sample of Australian police (N = 1763), explores the relationship between leader-member exchange (LMX) leadership style and two sets of outcomes. The first is procedural justice, an important job performance outcome related to police practice. The second outcome includes two measures of psychological health, specifically burnout and psychological distress. Psychological contract breach (PCB) is investigated in the current research as a potential mediator in the relationship between leadership and (a) job performance and (b) psychological health.

Findings

Using mediated regression analyses, high LMX leadership is associated with greater PCB, higher procedural justice and reduced psychological health impairment amongst staff. The relationship between LMX and procedural justice was fully mediated by PCB, meaning that PCB explains the relationship between LMX and procedural justice. Partial mediation was found for both psychological health outcomes. As such, leadership style has a direct relationship with psychological health, and is partly explained by PCB.

Originality/value

Very little research has considered the role of PCB in explaining how leadership style is related to job performance and psychological health outcomes in policing. To our knowledge, this is the first study that has empirically examined whether leadership style makes it more likely that a police officer will perceive PCB. And further, whether this breach is associated with reduced job performance (i.e. less procedural justice) and poorer psychological health (i.e. increased burnout and psychological distress).

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Open Access
Article
Publication date: 2 September 2024

Yupaporn Areepong and Saowanit Sukparungsee

The purpose of this paper is to investigate and review the impact of the use of statistical quality control (SQC) development and analytical and numerical methods on average run…

Abstract

Purpose

The purpose of this paper is to investigate and review the impact of the use of statistical quality control (SQC) development and analytical and numerical methods on average run length for econometric applications.

Design/methodology/approach

This study used several academic databases to survey and analyze the literature on SQC tools, their characteristics and applications. The surveys covered both parametric and nonparametric SQC.

Findings

This survey paper reviews the literature both control charts and methodology to evaluate an average run length (ARL) which the SQC charts can be applied to any data. Because of the nonparametric control chart is an alternative effective to standard control charts. The mixed nonparametric control chart can overcome the assumption of normality and independence. In addition, there are several analytical and numerical methods for determining the ARL, those of methods; Markov Chain, Martingales, Numerical Integral Equation and Explicit formulas which use less time consuming but accuracy. New ideas of mixed parametric and nonparametric control charts are effective alternatives for econometric applications.

Originality/value

In terms of mixed nonparametric control charts, this can be applied to all data which no limitation in using of the proposed control chart. In particular, the data consist of volatility and fluctuation usually occurred in econometric solutions. Furthermore, to find the ARL as a performance measure, an explicit formula for the ARL of time series data can be derived using the integral equation and its accuracy can be verified using the numerical integral equation.

Details

Asian Journal of Economics and Banking, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2615-9821

Keywords

Article
Publication date: 14 June 2024

Carl Evans, Jonathan Lean, Ali Sen and Zatun Najahah Yusof

The purpose of this study is to examine university students’ behaviours and perceptions relating to part-time working, particularly the impact of external factors such as…

Abstract

Purpose

The purpose of this study is to examine university students’ behaviours and perceptions relating to part-time working, particularly the impact of external factors such as COVID-19, on their work activity.

Design/methodology/approach

A structured, online questionnaire was issued to Business Management students at a UK university. A total of 123 responses were received.

Findings

The study offers a unique insight into the effects of Covid-19 on students’ perceptions regarding part-time work.

Research limitations/implications

It is important for universities to understand the motivations of students and their current circumstances, since these could affect students’ academic performance and wellbeing and well as their employability, and as a consequence, influence university policy.

Originality/value

The study offers a unique insight into the effects of prevailing external factors in particular Covid-19 on students’ perceptions regarding part-time work.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 23 July 2024

Joanne Evans, Moira Paterson, Melissa Castan, Jade Purtell and Mya Ballin

This study aims to make the case for real-time rights-based recordkeeping governance as a new foundation for the regulation and systemisation of multiple rights in recordkeeping…

Abstract

Purpose

This study aims to make the case for real-time rights-based recordkeeping governance as a new foundation for the regulation and systemisation of multiple rights in recordkeeping for the Alternative Care of children and young people.

Design/methodology/approach

This article aims to make the case for real-time rights-based recordkeeping governance as a new foundation for the regulation and systemisation of multiple rights in recordkeeping for the Alternative Care of children and young people. It investigates this concept using the Australian context as a critical case study to highlight some of the current limitations in Australian Alternative Care systems in the way recordkeeping rights are represented in existing regulatory frameworks and monitored in practice. This paper will argue for the need for systemic transformations in child protection and information legislation and regulatory systems to better represent and enact alternative care recordkeeping rights.

Findings

This analysis of the legislative provisions for participation in recordkeeping and access to records of Care experiences against the Australian Charter of Lifelong Rights in Childhood Recordkeeping in Out-of-Home Care reveals a number of limitations. While the direct provision of rights to access records and the strengthening of principles of participation in some of the jurisdictions are welcome, it illustrates how the risk-oriented focus of the legislation on child protection investigations and substantiations encodes opaque recordkeeping practices and works against the provision of the full suite of childhood recordkeeping rights envisaged by the charter. Furthermore, without provisions for systemic and dynamic oversight, those with Care experiences are left to pursue individual outcomes against significant bureaucratic odds.

Research limitations/implications

In line with international recognition that active participation and proactive provision of rights are a protective factor, this article contends that governance frameworks need to be proactively designed to respect and enact recordkeeping rights, along with requiring mechanisms for real-time monitoring and oversight if the records problems of the past are not to be perpetuated.

Practical implications

The study’s proposal for the need for a real-time, rights-based recordkeeping governance seeks to address the systemic recordkeeping problems that have been identified in research and public inquiry related to Alternative Care systems in Australia as well as in the UK.

Social implications

Adopting a governance model that prioritises real-time, rights-based principles will ultimately impact how the Alternative Care system approaches records and their value in the processes of care.

Originality/value

Placing real-time rights-based governance at the foundation of a reimagining of the Alternative Care recordkeeping model offers the potential to create a system that places rights in recordkeeping and ethics of care at its core. This has highly transformative potential for the overall Alternative Care system and its relationship with children in out-of-home care.

Details

Records Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0956-5698

Keywords

Article
Publication date: 22 January 2024

Helen Inseng Duh, Hong Yu, Marike Venter de Villiers, Vladimira Steffek and Dan Shao

Large, influential and profitable young adults are being targeted for fast fashion that negatively impacts the environment. The transition from a fast to an environmentally…

Abstract

Purpose

Large, influential and profitable young adults are being targeted for fast fashion that negatively impacts the environment. The transition from a fast to an environmentally friendly slow fashion is a challenging process and culturally dependent. The process starts with slow fashion idea adoption. Thus, the authors modified an information acceptance model (IACM) to examine information characteristics (idea/information quality, credibility, usefulness, source credibility) and consumer factors (need for idea and attitudes) impacting intentions to adopt the slow fashion idea in Canada, South Africa (individualists) and China (collectivists).

Design/methodology/approach

Cross-sectional data were collected from South African (n = 197), Chinese (n = 304) and Canadian (n = 227) young adults (18–35 years old) at universities in metropolitan cities. Partial least squares structural equation modeling was used to analyze the data.

Findings

The results show that while most information characteristics and consumer factors are vital for slow fashion attitudes and intention formation, information quality and trust in the sources were a problem in individualistic cultures as opposed to the collectivist culture. This finding confirms the greater tendency of collectivists to trust disseminated information on environmental issues. In all cultures, attitudes impacted idea adoption intentions. On testing IACM, the multigroup analyses showed no significant differences between young adults in the individualistic cultures. Attitudes mediated most relationships and were highly explained by IACM (South Africa, 49.6%; China, 74.5%; and Canada, 64.5%).

Originality/value

In emerging and developed markets, this study informs environmentalists and green fashion brands of information characteristics that can create positive attitudes and slow fashion idea adoption intentions among influential young adults.

Details

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

Keywords

Article
Publication date: 13 October 2023

Faisal Khan, Mohamad Ali Bin Abdul-Hamid, Saidatunur Fauzi Saidin and Shatha Hussain

This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries.

Abstract

Purpose

This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries.

Design/methodology/approach

The research study uses a panel data set of 6,084 firm-year observations of nonfinancial firms from GCC economies from 2009 to 2022. First, the study uses an ordinary least square estimator to examine the association of firm complexity with ARL. Second, for robustness purposes, the study applies the propensity score matching technique.

Findings

This research study finds that the firms’ complexity increases ARL. Supporting the argument that auditors respond to firm complexity with increased effort, the authors find a positive relation of firm complexity with ARL. This relationship is augmented by auditor change, auditors’ tenure, auditor-qualified opinion and adoption of IFRS. In addition, the authors also find that Big-4 and audit firm industry specialization curtail the positive impact of firm complexity on ARL.

Research limitations/implications

Firms in the GCC have less time to complete their audit and complex firms are likelier to have bigger ARLs. This study provided evidence regarding the curtailing effect of audit quality in GCC. Our findings suggest policymakers and reformers choose improved audit quality to reduce the possibility of larger ARL.

Originality/value

This study enriches the scholarship by presenting a mechanism for reducing the ARL of complex firms through higher audit quality. This study contributes to agency theory by emphasizing audit quality’s important role in emerging markets.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 27 May 2024

Rosse Marie Esparza-Huamanchumo, Alessandra Valentina Quiroz-Celis and Andrés Alejandro Camacho-Sanz

eWOM is a very useful tool that is widely used nowadays to make a purchase decision. One of the sectors where this tool is very present is the gastronomic sector and Peru is no…

Abstract

Purpose

eWOM is a very useful tool that is widely used nowadays to make a purchase decision. One of the sectors where this tool is very present is the gastronomic sector and Peru is no stranger to this gastronomic take-off. As a part of this take-off, Nikkei or Peruvian-Japanese cuisine have gained plenty of attention through digital social platforms, with a significant number of users relying on eWOM to determine which is their best purchase option; nevertheless, there is a lack of local investigations that addresses a correlation between eWOM and purchase intention in this type of restaurants. With the last statement, this study aims to determine the influence of eWOM on the purchase intention of consumers of Nikkei restaurants in Lima, Peru.

Design/methodology/approach

A quantitative descriptive and causal explanatory research was conducted, using the Information Acceptance Model (IACM) to test the purpose of the study. A total of 385 surveys were obtained and processed in SmartPLS.

Findings

The results show that consumers of Nikkei restaurants in Metropolitan Lima are mostly guided by the eWOM that is on social media to make a purchase decision. In addition, information usefulness is the eWOM dimension that most influences purchase intention. Finally, it was found that the credibility of the eWOM does not influence the information usefulness, which could be due to the distrust of the sources and the anonymity of the eWOM.

Research limitations/implications

The present investigation identified that certain dimensions of the IACM does not influence their hypothesized counterparts, such as credibility and attitude towards information over information usefulness; circumstances that may conduct to other local studies based on the IACM applied to other type of restaurants to observe if there is some type of variation in the results obtained of both hypotheses.

Practical implications

From a practical point of view, the results obtained are valuable for social media marketers and generally digital marketing professionals, which by themselves provide a framework that assures a better understanding about the impact of eWOM in the purchase intention of Nikkei Restaurant consumers.

Social implications

As the potential for this research to impact society in visible ways, it identifies how current individuals in a certain time and location, tend to act towards information obtained in social media or specialised forums; as well as how the characteristics of this information could affect their final purchase decision.

Originality/value

To the best of the authors’ knowledge, this is one of the first articles to study the influence of eWOM on purchase intention in the gastronomic sector in Peru, a country famous for its gastronomy. In this way, experts and professionals in this field will be able to generate knowledge of this tool, as well as generate strategies to improve sales of Nikkei restaurants and in general within the gastronomy industry in Peru.

Details

International Journal of Tourism Cities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-5607

Keywords

Article
Publication date: 20 January 2023

Modar Abdullatif, Rami Alzebdieh and Saeed Ballour

This paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by…

1440

Abstract

Purpose

This paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by an audit firm in Jordan is related to the length of its ARL.

Design/methodology/approach

The authors analysed data from the first three years of KAM reporting in Jordan (2017–2019) for 194 public listed Jordanian companies to examine the relation between the number of KAMs and the ARL, taking into account several control variables related to the Jordanian context.

Findings

This study found that there is no statistically significant relation between the number of KAMs reported by Jordanian audit firms and their ARLs, suggesting that the KAM reporting in Jordan is somewhat superficial, with the selection of what is actually reported as a KAM not directly related to the efforts needed to deal with its concerns. However, this study also found statistically significant positive relations between the ARL and each of audit fees, audit firm size, the issuance of a qualified audit opinion and company leverage and a statistically significant negative relation between the ARL and company profitability.

Originality/value

This is one of the very few studies to cover the potential relation between KAM reporting and the ARL. In a developing country context characterised by limited demand for an external audit of high quality, this study finds that auditors may decouple on their reporting of KAMs by not actually making significant efforts to deal with them.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 2 January 2024

Thiago Da Silva Telles Constantino, Antônio Carlos Magalhães Da Silva and Maria Aline Moreira De Oliveira Constantino

Most scientific research has focused on understanding Ponzi schemes from the point of view of the schemes and their operators, based on qualitative analysis. This paper aims to…

Abstract

Purpose

Most scientific research has focused on understanding Ponzi schemes from the point of view of the schemes and their operators, based on qualitative analysis. This paper aims to analyze Ponzi schemes from the perspective of their investors, emphasizing behavioral aspects, which have been little explored in the scientific literature, especially in quantitative research. In this way, the authors sought to understand the effects of heuristics and cognitive biases in understanding investor behavior.

Design/methodology/approach

A logistic regression was carried out with Brazilian investors, some of them participants in Ponzi schemes, who answered a structured questionnaire by means of a survey.

Findings

The authors found that social pressures, overconfidence and deliberate ignorance lead to credulity, generating little risk analysis and the desire to make a lot of money quickly.

Practical implications

Helping investors improve their levels of information through financial education and self-knowledge about their behavior. Contribute to the competent authorities in the search for improvements in the information displayed to investors.

Social implications

Understanding the mechanisms used when making a financial decision from the point of view of investors in general, but especially those exposed to Ponzi schemes, has the mission of enlightening them about the importance of financial education and the weight of psychological factors so that they can reduce the effects of heuristics and analysis biases when faced with a financial decision.

Originality/value

The basis of this work will be the inclusion of psychological variables and financial education, adapting existing models in an attempt to demonstrate the effects they may or may not have on mental accounting in the specific case of investors

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 16 April 2024

Valerie Nesset, Elisabeth C. Davis, Nicholas Vanderschantz and Owen Stewart-Robertson

Responding to the continuing separation of participants and researchers in LIS participatory research, a new methodology is proposed: action partnership research design (APRD). It…

Abstract

Purpose

Responding to the continuing separation of participants and researchers in LIS participatory research, a new methodology is proposed: action partnership research design (APRD). It is asserted that APRD can mitigate or remove the hierarchical structures often inherent in the research process, thus allowing for equal contribution from all.

Design/methodology/approach

Building on the bonded design (BD) methodology and informed by a scoping literature review conducted by the same authors, APRD is a human-centered research approach with the goal of empowering and valuing community partnerships. APRD originates from research investigating the use of participatory design methods to foster collaboration between two potentially disparate groups, firstly with adult researchers/designers and elementary school children, and secondly with university faculty and IT professionals.

Findings

To achieve this goal, in addition to BD techniques, APRD draws inspiration from elements of indigenous and decolonization research methodologies, particularly those with an emphasis on destabilizing power hierarchies and involving research participants as full partners.

Originality/value

APRD, which emerged from findings from previous participatory design studies, especially those of BD, is based on the premise of partnership, recognizing that each member of a design team, whether researcher or participant/user, has unique expertise to contribute. By considering participants/users as full research partners, APRD aims to flatten the hierarchies exhibited in some LIS participatory research methodologies, where participants are treated more like research subjects than partners.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

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