Search results

This study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to engage in reduced audit quality practices (RAQP).

This study uses a sample of 130 auditors, whose data were collected through an electronic questionnaire. The results were derived from the partial least squares-structural equation modelling method.

The findings show that the propensity to incur RAQP increases when auditors are under job stressors but decreases when individuals have resilience and time management skills. Moreover, the results suggest that the moderating effect of these two soft skills can effectively reduce the auditors’ propensity to engage in dysfunctional actions and judgments in auditing. Emotional intelligence and self-efficacy skills are shown not to affect RAQP.

This study adds to previous research on auditors’ drivers for supplying audit quality, by providing evidence of auditor characteristics as a critical input to audit quality. The results emphasize the importance of researchers including in models the moderating effect of soft skills on the relationship between audit quality and determinants associated with audit firms, clients or the regulatory framework.

Innovativeness is crucial for industrial cluster firms to gain sustained competitive advantage. This study aims to investigate the effects of inter-firm coopetition on firm innovativeness within a cluster and examines the moderating role of institutional support.

This research adopts an empirical survey method using multi-source data from 181 industrial cluster firms. Regression is used to test the hypotheses of this study.

The results show that cooperation and constructive conflict promote firm innovativeness, while destructive conflict is detrimental to firm innovativeness. Moreover, the study also finds that cooperation interacts with both types of conflict to affect firm innovativeness, where cooperation and constructive conflict interact negatively on firm innovativeness, while cooperation and destructive conflict interact positively on firm innovativeness. In addition, institutional support weakens the effects of cooperation and destructive conflict on innovativeness, respectively, but has no significant moderating effect on the relationship between constructive conflict and innovativeness.

These findings enrich the current research on coopetition. The interaction effects of cooperation and both types of conflict on innovativeness deepen the concept of coopetition and responds to the call to further explore the interaction effects within coopetition. The moderating role of institutional support fills a gap in the empirical research on the role of institutional factors affecting coopetition on innovation and also provides valuable suggestions for firm managers and governments in industrial clusters.

This study aims to examine the effect of perceived supervisor support (PSS) and workplace dignity (WPD) on employees' affective commitment to change (ACC). It also investigates PSS as an antecedent of WPD and WPD as a mediator between PSS and ACC.

To examine the proposed relationships, data was collected from employees of an Indian public sector company undergoing many change initiatives at the time of the study. The hypotheses were tested using the structural equation model.

The findings indicate the direct effect of PSS and WPD on employees' ACC, and WPD does mediate between PSS and ACC. The results also suggest PSS works as an antecedent of WPD.

The findings suggest how organizations can enhance employees’ ACC by creating a positive context involving supervisor support and experience of WPD.

The findings contribute to ACC literature by highlighting the role of WPD and PSS. This is one of the few quantitative studies which examines the antecedent and consequences of WPD.

Drawing on conservation of resources theory, this study aims to examine the relationship between temporal leadership (TL) and employees’ thriving at work (TW) by focusing on the positive mediating role of perception of work-goal progress (PWP), the negative mediating roles of job-based psychological ownership (JPO) and the moderating role of synchrony preference (SP).

We employed a dedicated data collection platform called Credamo for two waves of online questionnaires in China between March 2022 and April 2022. A total of 326 questionnaires were collected and analyzed to test the hypotheses.

(1) TL directly and positively affects TW. (2) TL indirectly and positively affects TW via PWP. (3) TL indirectly and negatively affects TW via JPO. (4) SP positively moderates the positive mediating effect of PWP on the relationship between TL and TW. (5) SP negatively moderates the negative mediating effect of JPO on the relationship between TL and TW.

Supervisors in organizations ought to discreetly practice TL and try to maximize the positive role of PWP and minimize the negative role of JPO.

The findings simultaneously discuss the effects of TL on TW from dark and bright perspectives. The influence of interaction between contextual and individual features on TW is also specified.

This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).

This study is a descriptive-survey type and the data were collected through a questionnaire distributed online. The statistical population consisted of auditors working in audit firms in Iran and the sample was selected using a random sampling method. Structural equation modeling was used to analyze the data.

The findings of this study suggest that the COVID-19 pandemic exacerbated the negative relationship between auditors’ work stress and AQ. In addition, the results indicate that client participation in the audit process did not significantly impact AQ during the COVID-19 pandemic.

Given the global and widespread impact of the COVID-19 pandemic on individuals’ lives and work settings, this study provides an opportunity to explore the challenges auditors face concerning health protocols and their well-being during the pandemic, specifically within the context of Iran. The unique circumstances of the pandemic have placed additional pressure on auditors to navigate and address the challenges arising from COVID-19 in their workplaces. Although research on the effects of the pandemic on accounting and auditing is ongoing, this study contributes to the literature by expanding our understanding of the specific implications and circumstances faced by auditors during the COVID-19 outbreak.

Turnover intention (TOI) has become a severe issue in Saudi Arabia’s health-care system as health professionals leave their organizations. Saudi Arabia’s health-care professionals’ TOI affects the organizations and the patients’ human rights. Therefore, this study aims to assess the factors that affected Saudi Arabia’s health-care professionals’ TOI.

This study based its findings on quantitative cross-sectional data. This study’s respondents were health-care professionals working in Saudi Arabia’s public and private health-care institutions.

By using path analysis, this study’s findings reveal that, on the one hand, job stress (JS), psychological distress (PD) and perceived work exhaustion (PWE) have positive and significant effects on TOI. On the other hand, perceived organizational support (POS) is a positive and significant predictor of TOI.

This study’s findings will help the Saudi Arabian Ministry and policymakers develop policies to encourage health professionals’ perseverance through reducing their JS, PD and PWE and by enhancing POS for health-care staff. Moreover, by controlling the increasing turnover ratio among Saudi Arabia’s health-care professionals, this study’s findings assist in overcoming the violations of human rights.

This study’s findings empirically confirm the development of TOI through JS, PD and PWE among Saudi Arabia’s health-care professionals.

In order to address the gender divide in technology entrepreneurship, we explore how different national contexts impact policies and policy implementation. We investigate how transnational concerns (macro level) about women’s low participation in (technology) entrepreneurship are translated and implemented amongst actors at the meso level (technology incubators) and understood at the micro level (women tech entrepreneurs).

We adopt gender institutionalism as a theoretical lens to understand what happens in the implementation of gender equality goals in technology entrepreneurship policy. We apply Gains and Lowndes’ (2014) conceptual framework to investigate the gendered character and effects of institutional formation. Four countries represent different levels of gender equality: high (Norway and Sweden), medium (Ireland) and low (Israel). An initial policy document analysis provides the macro level understanding (Heilbrunn et al., 2020). At the meso level, managers of technology business incubators (n = 3–5) in each country were interviewed. At the micro level, 10 female technology entrepreneurs in each country were interviewed. We use an inductive research approach, combined with thematic analysis.

Policies differ across the four countries, ranging from women-centred approaches to gender mainstreaming. Macro level policies are interpreted and implemented in different ways amongst actors at the meso level, who tend to act in line with given national policies. Actors at the micro level often understand gender equality in ways that reflect their national policies. However, women in all four countries share similar struggles with work-life balance and gendered expectations in relation to family responsibilities.

The contribution of our paper is to (1) entrepreneurship theory by applying gendered institutionalism theory to (tech) entrepreneurship, and (2) our findings clearly show that the gendered context matters for policy implementation.