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Article
Publication date: 9 February 2023

Abdollah Taki and Afsaneh Soroushyar

The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.

Abstract

Purpose

The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.

Design/methodology/approach

To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using a cross-sectional survey design, the authors collected primary data of 160 financial managers of firms in Iran using structured questionnaires. The research sample selected was based on Cohen et al.’s (2000) table. To test the research hypotheses, analysis of variance was used.

Findings

The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that reducing the honesty-humility of financial managers increases the impact of social pressure on aggressive financial reporting.

Research limitations/implications

This finding provides significant evidence for auditor, managers and policymakers in Iran. Policymakers, auditor and company managers can emphasize compliance with the code of ethics, internal control and corporate governance to increase ethics and reduce negative economic consequences.

Originality/value

To the best of the authors’ knowledge, this is the first case in an emerging economy to survey the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Also, this study contributes to understanding how factors at the individual, social and organizational level combine to influence financial managers’ aggressive financial reporting behavior.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 28 November 2023

Alice J.M. Tan, Shujuan Xiao, Katie Kaiqi Jiang and Zitong Chen

This study aims to examine the relationship between employees’ psychological contract breach and two types of voice behavior based on the social exchange theory. Additionally, the…

Abstract

Purpose

This study aims to examine the relationship between employees’ psychological contract breach and two types of voice behavior based on the social exchange theory. Additionally, the study explores the role of globally responsible business leadership in buffering the negative impacts of psychological contract breach on voice.

Design/methodology/approach

Survey data was collected from Chinese full-time employees and the final sample size is 337. Partial least squares structural equation modeling was used to test the hypotheses.

Findings

Findings indicate that psychological contract breach (PCB) has a positive and significant impact on employee aggressive voice behavior (AVB), while its relationship with constructive voice behavior (CVB) is not significant. Furthermore, globally responsible business leadership (GRBL) weakens the negative relationship between PCB and CVB, while strengthens the positive relationship between PCB and AVB.

Practical implications

The findings assist organizations in better recognizing the detrimental consequences of psychological contract breach. Second, the findings serve as a reminder to managers of the benefits of displaying globally responsible business leadership. Third, managers should recognize the complexities of globally responsible business leadership.

Originality/value

First, this study sheds new light on the impact of PCB on employees’ desirable and undesirable proactive behaviors by investigating how and when psychological contract breach affects two types of voice behavior. Second, the moderating role of GRBL further enriches our understanding of how to buffer negative effects of PCB and the desirable function of GRBL. Third, this study enriches the social exchange theory by investigating whether the leader−employee relationship will compensate for the failure of organization−employee relationship.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 27 March 2024

Jinfang Tian, Xiaofan Meng, Lee Li, Wei Cao and Rui Xue

This study aims to investigate how firms of different sizes respond to competitive pressure from peers.

Abstract

Purpose

This study aims to investigate how firms of different sizes respond to competitive pressure from peers.

Design/methodology/approach

This study employs machine learning techniques to measure competitive pressure based on management discussion and analysis (MD&A) documents and then utilises the constructed pressure indicator to explore the relationship between competitive pressure and corporate risk-taking behaviours amongst firms of different sizes.

Findings

We find that firm sizes are positively associated with their risk-taking behaviours when firms respond to competitive pressure. Large firms are inclined to exhibit a high level of risk-taking behaviours, whereas small firms tend to make conservative decisions. Regional growth potential and institutional ownership moderate the relationships.

Originality/value

Utilising text mining techniques, this study constructs a novel quantitative indicator to measure competitive pressure perceived by focal firms and demonstrates the heterogeneous behaviour of firms of different sizes in response to competitive pressure from peers, advancing research on competitive market pressures.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 15 January 2024

Anurag Singh and Neelam Waldia

This study examines the impact of interpersonal conflict on workplace aggression. Moreover, the moderating role in the association between interpersonal conflict and workplace…

Abstract

Purpose

This study examines the impact of interpersonal conflict on workplace aggression. Moreover, the moderating role in the association between interpersonal conflict and workplace aggression has been examined.

Design/methodology/approach

The research is grounded on the cognitive appraisal theory, which posits that interpersonal conflict contributes to aggression in the workplace. A sample of n = 250 employees from the steel industry in India was selected in two waves. The authors utilized Hayes' PROCESS macro v4.1 for path analysis.

Findings

The research reveals that interpersonal conflict is positively and significantly related to workplace aggression. Moreover, organizational climate is negatively associated with workplace aggression. The moderation analysis has revealed that organizational climate negatively moderates the relationship between interpersonal conflict and workplace aggression.

Practical implications

This study suggests that recognizing the significance of the organizational climate, companies can proactively curtail the progression of disputes into hostile behaviors. Nurturing a positive workplace climate becomes paramount, as it acts as a buffer against conflict escalation. Educating both staff and managers about the diverse forms of aggression and implementing appropriate protocols to address such behaviors are crucial steps toward fostering a positive climate.

Originality/value

This study provides new insights into the existing literature on workplace aggression, interpersonal conflict and organizational climate for future research.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

Open Access
Article
Publication date: 18 December 2023

Rebecca Oswald

This paper aims to explore how environmental employment can promote desistance among criminalised children. Research demonstrates that being immersed in and interacting with the…

Abstract

Purpose

This paper aims to explore how environmental employment can promote desistance among criminalised children. Research demonstrates that being immersed in and interacting with the natural environment has a positive impact upon well-being and behaviour, including reduced aggressive and violent behaviours. However, how exposure to the natural environment might promote desistance amongst children with persistent criminal involvement is unclear.

Design/methodology/approach

This paper examines, through semi-structured interviews and participant observations, the experiences of n = 23 criminalised children aged 16–18 employed in outdoor work at a UK social enterprise.

Findings

The findings demonstrate how working in the natural environment can provide a safe space for children, where they can build positive relationships, learn valuable skills and reconnect with the world outside of the high-pressure, conflict-driven spaces in which they typically occupy.

Originality/value

This research highlights the relevance of the setting in which child rehabilitation takes place and the potential role of natural environments in providing places and opportunities which support pro-social identity development and desistance for children.

Details

Safer Communities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-8043

Keywords

Article
Publication date: 23 February 2024

Inbar Livnat and Michal Almog-Bar

This article asks how gender, ethnicity and other identities intersect and shape the employment experiences of social workers. During recent decades, governments have contracted…

Abstract

Purpose

This article asks how gender, ethnicity and other identities intersect and shape the employment experiences of social workers. During recent decades, governments have contracted social care to for-profit and nonprofit organizations (NPOs) globally as a part of the adaption of the neoliberal approach. Most employees in these organizations are women. However, there is a lack of knowledge about women working in social service NPOs and their unique working environments.

Design/methodology/approach

This article explores the experiences of women employed as social workers in social care NPOs in Israel regarding intersectionality. 27 in-depth interviews were conducted with women social workers working in social service NPOs. Participants reflected diversity in ethnicity, religion and full-time and part-time jobs. Thematic analysis was used.

Findings

The findings shed light on: (1) the contradiction social workers experienced between the stated values of the social care NPO and those values’ conduct, (2) intersectional discrimination among social workers from vulnerable populations and (3) the lack of gender-aware policies.

Social implications

The need to raise awareness of the social care sector and governments to those contradictions and to promote diversity through gender-aware policies and practices.

Originality/value

The article suggests a conceptualization describing gender employment contradictions in social care NPOs, discusses how the angle of intersectionality expands the understanding of the complexities and pressures exerted on social workers from minority groups and emphasizes the need for social care NPOs to acknowledge and deal with these contradictions.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 20 March 2024

Zubair Akram, Saima Ahmad, Umair Akram, Abdul Gaffar Khan and Baofeng Huo

This study aims to examine the relationship between abusive supervision and workplace incivility using a dual theoretical framework. First, it draws on the ego depletion theory to…

Abstract

Purpose

This study aims to examine the relationship between abusive supervision and workplace incivility using a dual theoretical framework. First, it draws on the ego depletion theory to investigate the relationship between abusive supervision and incivility by exploring the mediating role of ego depletion. Second, it integrates the job demands–resources model with the ego depletion theory to examine how perceived co-workers’ support functions as a buffer in mitigating the effects of ego depletion on incivility.

Design/methodology/approach

The authors tested our moderated mediation model using hierarchical linear modeling through an experience-sampling study based on data collected from a participants across five consecutive workdays.

Findings

The findings reveal employees subjected to abusive supervision are more likely to experience a depletion of self-regulatory resources. Moreover, the authors found a positive association between ego depletion and workplace incivility, suggesting that diminished self-control resulting from abusive supervision contributes to a higher likelihood of engaging in uncivil workplace behaviors. In addition, perceived coworkers’ support emerged as a significant moderating factor that attenuates the indirect impact of abusive supervision on workplace incivility through ego depletion. Specifically, when perceived coworkers’ support is high, the negative influence of abusive supervision on ego depletion, and subsequently, on workplace incivility, is mitigated.

Originality/value

By exploring ego depletion as the underlying mechanism and boundary conditions imposed by perceived coworker support on the relationship between abusive supervision and workplace incivility, this research contributes to a nuanced understanding of the intricate dynamics of this relationship. Based on the research findings, the authors advocate that organizations should establish and integrate support services, such as counseling and employee assistance programs, to reduce the emotional turmoil caused by abusive supervision.

Details

International Journal of Conflict Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 7 March 2024

Lisa H. Rosen, Linda J. Rubin, Savannah Dali, Daisie M. Llanes, Ahissa Lopez, Ashton E. Romines and Samantha A. Saunders

The COVID-19 pandemic dramatically altered daily life for Gen Z. The purpose of this study was to examine parental perceptions of the pandemic’s effects on their children’s peer…

Abstract

Purpose

The COVID-19 pandemic dramatically altered daily life for Gen Z. The purpose of this study was to examine parental perceptions of the pandemic’s effects on their children’s peer relationships. As children sought peer connection during the pandemic, technology usage soared. The second purpose of the current study was to assess how greater time on social media affected adjustment among Gen Z and whether this effect was mediated by experiences of cyber victimization.

Design/methodology/approach

In total, 250 U.S. parent-child dyads participated in the study. Parents reported on their children’s social media use and described how they believed the pandemic affected their children’s peer relationships. Child participants were transitioning to middle school and reported on cyber victimization and adjustment.

Findings

Thematic analysis of parental reflections revealed three themes: children spent more time online since the onset of the pandemic, there were negative implications of increased time online and there were positive and protective implications of being online. Analysis also indicated significant indirect effects of social media use on internalizing and externalizing problems through victimization.

Originality/value

Parents reported Gen Z continues to use electronic forms of communication and social media at high rates even after pandemic-related restrictions eased with some suggesting that their children prefer digital over face-to-face communication because they have become accustomed to this way of connecting and may find it easier than in-person interaction. Current findings highlight concerns about this increased time online as social media use negatively affected adjustment via cyber victimization.

Details

Young Consumers, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 30 October 2023

Pedro Pechorro, Paula Gomide, Matt DeLisi and Mário Simões

Recent developments in the psychometric assessment of youth psychopathic traits suggest that the inclusion of a conduct disorder (CD) factor to the traditional three factors of…

Abstract

Purpose

Recent developments in the psychometric assessment of youth psychopathic traits suggest that the inclusion of a conduct disorder (CD) factor to the traditional three factors of the psychopathy construct may improve the incremental validity of these measures. The purpose of the current study is to examine whether the addition of a CD factor incrementally improves the ability of the Youth Psychopathic Traits Inventory Short version (YPI-S) to predict criminal recidivism.

Design/methodology/approach

A longitudinal quantitative research design was used with a sample detained male youth (N = 214, Mage = 16.4 years, SDage = 1.3 years).

Findings

Results using the area under the curve analysis suggest that the inclusion of a CD factor slightly improves the capacity of the YPI-S to predict one-year general criminal recidivism, but it does not significantly increase its capacity to predict violent criminal recidivism. Results also indicate that a CD scale outperforms the YPI-S, even with an additional CD factor included, in terms of predicting one-year general and violent recidivism.

Practical implications

Self-reported youth psychopathic trait measures, even those that include a CD factor as a fourth factor, should be used with caution when the aim is to predict youth criminal recidivism.

Originality/value

To the best of the authors’ knowledge, this is the first study using a self-reported youth psychopathic traits measure with a CD factor to examine youth criminal recidivism.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 3 August 2023

Paul L. Baker, Peiwei Lyu and Pietro Perotti

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial…

Abstract

Purpose

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps economic events into accounting data.

Design/methodology/approach

The empirical analysis is based on a large sample of United States (US) firms. The authors use raw and industry-adjusted effective tax rates (ETRs) to proxy tax avoidance. The authors use the measure of accounting comparability developed by De Franco et al. (2011), which aims to capture the similarity of the accounting function.

Findings

The authors find that firms with more aggressive tax avoidance strategies have substantially lower accounting comparability. The evidence also shows that the negative effect of tax avoidance on accounting comparability is driven by firms with aggressive tax planning strategies beyond the industry norm. Furthermore, using an alternative measure of accounting comparability as a function of pre-tax income, the authors continue to find evidence of the negative effect of tax avoidance behavior. Importantly, this provides evidence that the effect of aggressive tax planning is not limited to the reported tax expense, but affects the comparability of the overall financial reporting system.

Originality/value

The authors identify a new potential cost of tax aggressive activities, being the loss of accounting comparability as driven by tax aggressive activities. The results contribute to the literature on the costs of tax avoidance and on the determinants of accounting comparability.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

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