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1 – 9 of 9Ach Maulidi, Nanang Shonhadji, Fachruzzaman, Rida Perwita Sari, Dian Anita Nuswantara and Rindang Widuri
The purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers new…
Abstract
Purpose
The purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers new theoretical and empirical evidence on whether firms with more female CFOs are more (less) likely to engage in financial reporting fraud.
Design/methodology/approach
This study is based on a sample of US-listed firms from 2011 to 2021. The authors speculate that female CFOs play a weaker role in the occurrences of financial reporting fraud. So, firms with a proportional number of female CFOs should be less likely to commit financial reporting fraud.
Findings
The data provide support for the predictions of this study. This study suggests a negative and significant association between the dummy variables for female CFOs and the occurrences of financial reporting fraud. The authors find that this association is contingent on governance mechanisms [e.g. ownership structure, politically connected CEOs and firms' conditions that do (or do not) invest in a gender-diverse board].
Originality/value
This study offers different perspectives on the impact of female CFOs on the occurrences of financial reporting fraud. The results of this study are distinguishable from prior studies. This study moves the analytical focus from the macro level (gender diversity or female corporate leaders) to the micro level (female CFOs) to understand firms' propensity to commit financial reporting fraud. Additionally, this study is based on factual financial reporting fraud cases, considering the US firms' fraud characteristics.
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Harlida Abdul Wahab, Asmar Abdul Rahim and Nor Anita Abdullah
This paper aims to study the elements of social protection, namely, the labour market policy (working conditions), social insurance and social assistance from the law and policy…
Abstract
Purpose
This paper aims to study the elements of social protection, namely, the labour market policy (working conditions), social insurance and social assistance from the law and policy standpoints to safeguard the rights and welfare of the frontline health-care workers (HCWs).
Design/methodology/approach
This study applies both doctrinal and non-doctrinal research methods with the legal and authoritative approaches by integrating the three elements of social protections, which are working conditions, insurance protection and social assistance for the protection of HCWs.
Findings
A pragmatic approach to the social protection system by integrating these elements can safeguard the rights and welfare of the frontline HCWs amid the pandemic. This approach should be made effective for the sustainability of the HCW and health industry in Malaysia.
Practical implications
This paper highlights the significance of initiating and empowering ad hoc approaches through the social protection system for the practical and effective protection of frontline HCWs who are the backbone of the nation, in the event of pandemic COVID-19. These practical needs and approaches are pivotal in response to HCWs demands in workplace.
Originality/value
While social protection commonly aims to address disadvantaged groups and to combat poverty, this research adopts the social protection approach with the aims to safeguard the rights and welfare of frontline HCWs amid the COVID-19 pandemic.
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Norazha Paiman, Muhammad Ashraf Fauzi, Natrika Norizan, Aida Abdul Rashid, Christine Nya-Ling Tan, Walton Wider, Kamalesh Ravesangar and Gowri Selvam
The research aims to provide a nuanced understanding of the complex social, psychological and organizational factors that serve as the foundation driving academics'…
Abstract
Purpose
The research aims to provide a nuanced understanding of the complex social, psychological and organizational factors that serve as the foundation driving academics' knowledge-sharing behavior (KSB) within an academic enclave.
Design/methodology/approach
A cross-sectional research design using the partial least squares structural equation modeling (PLS-SEM) approach was employed to examine the determinants of personality traits among tertiary academics in Malaysia in relation to their KSB. To this end, a self-administered survey was distributed to a sample group of 526 respondents.
Findings
It is evident that conscientiousness and agreeableness are the personality traits that play a significant role in promoting KSB among academics in higher learning institutions (HLIs). These personality traits are positively linked with academics' willingness to transfer and receive knowledge. In contrast, the personality trait of openness to experience does not significantly influence KSB.
Research limitations/implications
This study has employed a four-item measurement for evaluating the three distinct personality traits. Despite employing a brief measurement tool, the study has demonstrated significant reliability and validity, particularly in terms of convergent and discriminant validity.
Practical implications
The present study has revealed that conscientiousness in academics is intimately linked with their KSB, which is of paramount importance in the output-based education system. Notably, agreeableness among academics also conveys a positive effect on knowledge sharing (KS) in HLIs, as it cultivates trust and helpfulness among individuals and facilitates the exchange of valuable tacit knowledge.
Originality/value
This research explores the relationship between personality traits and KSB among Malaysian academics in HLIs. The study adopts the theories of planned behavior (TPB) and social capital theory (SCT) as theoretical ground, providing a nuanced understanding of the underlying motivations and mechanisms driving academics' knowledge-sharing behavior within the unique socio-cultural context of Southeast Asia.
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Roopa Modem, Sethumadhavan Lakshminarayanan, Murugan Pattusamy, Rajasekharan Pillai K. and Nandan Prabhu
This study addresses a central research question: Is individuals’ propensity to hide knowledge a “political phenomenon” among researchers in the Indian higher education…
Abstract
Purpose
This study addresses a central research question: Is individuals’ propensity to hide knowledge a “political phenomenon” among researchers in the Indian higher education institutions? Drawing upon social exchange and uncertainty management theories, the authors examine how a three-way interaction effect of perceptions of organizational politics, political will and political skill contributes to knowledge hiding. In addition, this study aims to develop a nuanced understanding of the knowledge hiding phenomenon in the Indian higher education context.
Design/methodology/approach
This study adopts a mixed-method study design with an explanatory sequential approach. The authors gathered data through a cross-sectional survey of 286 researchers (Study 1) followed by two focus group discussions (Study 2) involving 13 academic researchers from five Indian universities. The sample includes full-time faculty members, postgraduate and full-time doctoral students engaged in research.
Findings
The results of Study 1 indicate that researchers’ perceptions of organizational politics positively relate to their knowledge hiding. The findings of this study also suggest that the positive relationship between perceptions of organizational politics and knowledge hiding turns negative for individuals with high political will and high political skill. The focus group discussions (Study 2) explore significant predictors of knowledge hiding. This study unveils various characteristics of knowledge, knowledge hider, knowledge seeker and interpersonal dynamics as the key drivers of knowledge hiding in Indian academia.
Originality/value
The significant contributions of this study are to provide new insights into the relationship between organizational politics and knowledge hiding and to unravel the various factors that incite knowledge hiding among researchers in the Indian higher education context. This study is one among the few in the knowledge hiding literature to adopt a mixed-method research design with an explanatory sequential approach.
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Atul Kumar Singh and V.R.Prasath Kumar
Implementing blockchain in sustainable development goals (SDGs) and environmental, social and governance (ESG)-aligned infrastructure development involves intricate strategic…
Abstract
Purpose
Implementing blockchain in sustainable development goals (SDGs) and environmental, social and governance (ESG)-aligned infrastructure development involves intricate strategic factors. Despite technological advancements, a significant research gap persists, particularly in emerging economies. This study aims to address the challenges related to SDGs and ESG objectives during infrastructure delivery remain problematic, identifying and evaluating critical strategic factors for successful blockchain implementation.
Design/methodology/approach
This study employs a three-stage methodology. Initially, 13 strategic factors are identified through a literature review and validated by conducting semi-structured interviews with six experts. In the second stage, the data were collected from nine additional experts. In the final stage, the collected data undergoes analysis using interpretive structural modeling (ISM)–cross-impact matrix multiplication applied to classification (MICMAC), aiming to identify and evaluate the independent and dependent powers of strategic factors driving blockchain implementation in infrastructure development for SDGs and ESG objectives.
Findings
The study’s findings highlight three significant independent factors crucial for successfully integrating blockchain technology (BT) into infrastructure development for SDGs and ESG goals: data security (F4), identity management (F8) and supply chain management (F7). The study unravels these factors, hierarchical relationships and dependencies by applying the MICMAC and ISM techniques, emphasizing their interconnectedness.
Originality/value
This study highlights critical strategic factors for successful blockchain integration in SDG and ESG-aligned infrastructure development, offering insights for policymakers and practitioners while emphasizing the importance of training and infrastructure support in advancing sustainable practices.
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The concept of knowledge-hiding starkly contradicts the notions with which it is closely associated, such as knowledge-hoarding and knowledge-sharing. The understanding of the…
Abstract
Purpose
The concept of knowledge-hiding starkly contradicts the notions with which it is closely associated, such as knowledge-hoarding and knowledge-sharing. The understanding of the effect of humble leadership on follower knowledge-hiding behaviour is particularly limited, as it is significantly underdeveloped owing to its distinct nature. Ergo, this paper aims to explore the role of humble leadership and its ability to mitigate employee knowledge-hiding behaviour. Moreover, this study aims to investigate the mediating effect of employee self-efficacy and the trust that they have in their leader, based on the relationship between humble leadership behaviour and knowledge-hiding in Jordanian health-care organisations.
Design/methodology/approach
This study used a quantitative method, and 260 employees of Jordan’s health-care organisations completed an online self-report questionnaire. Further to this, structural equation modelling was used to test the hypothesised correlations.
Findings
According to the findings of this study, the leaders who exhibited humble behaviour mitigated their employees’ tendencies to engage in the two dimensions of knowledge-hiding (evasive hiding and playing dumb); however, they increased the tendency to practice rationalised hiding. Furthermore, the self-efficacy of employees and trust in their leader mediated the relationship between humble leadership and employees’ knowledge-hiding behaviour.
Originality/value
This study contributes to the literature by proposing and empirically demonstrating the impact of humble leadership across all three dimensions of knowledge-hiding behaviour, which in turn facilitates new discoveries in a developing country setting. This research expands and sheds light on the theory of humble leadership by proposing a motivational aspect in the negative relation between humble leadership and employees’ knowledge-hiding behaviour: employees’ self-efficacy and trust in their leader.
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Shailja Shailja, Patiraj Kumari and Himanshu Singla
Given the scarcity of research exploring the influence of emotional dimensions on knowledge hiding (KH), this paper aims to examine how various facets of emotional intelligence…
Abstract
Purpose
Given the scarcity of research exploring the influence of emotional dimensions on knowledge hiding (KH), this paper aims to examine how various facets of emotional intelligence (EI) affect teachers’ tendencies to hide knowledge. Additionally, the study delves into the mediating influence of organizational cynicism (OC) and explores the moderating role of servant leadership (SL) in this context.
Design/methodology/approach
The non-probability sampling method was used to gather data from 542 university teachers teaching in India. Structural equation modelling using Smart-PLS has been used to test the hypothesis.
Findings
The study revealed that EI negatively influences KH. Additionally, OC mediates the relationship between EI and KH. Furthermore, SL moderates the relationship between OC and KH.
Originality/value
As per the authors’ knowledge, the present study makes an additional contribution by investigating the mediating role of OC in the relationship between EI and KH. Moreover, it also investigates the moderating role of SL in the relationship between OC and KH.
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Zakky Zamrudi, Margono Setiawan, Dodi Wirawan Irawanto and Mintarti Rahayu
This study aims to seek to understand counterproductive knowledge behaviour (CKB) in higher education institutions (HEIs) by integrating knowledge hiding (KHi) and lack of…
Abstract
Purpose
This study aims to seek to understand counterproductive knowledge behaviour (CKB) in higher education institutions (HEIs) by integrating knowledge hiding (KHi) and lack of knowledge sharing (LKS).
Design/methodology/approach
The current research uses a hybrid conceptual review combining the bibliometric study and conceptual review of 47 articles. The bibliometric analysis aimed to identify research maps, and the conceptual review sought to understand the current development of research fields.
Findings
The bibliometric analysis highlights essential summaries, such as the pioneering authors, seminal papers and conceptual maps. However, knowledge hoarding as a dimension of LKS appears in the niche theme. The conceptual analysis indicates three groups of factors contributing to KHi and LKS. Moreover, the study highlights the causal relation between both KHi as well as LKS and faculty member performance while proposing remedies derived from integrating the social exchange theory (SET) and conservation of resource (COR) theory.
Research limitations/implications
The present study provides an integrated image of KHi and LKS in the HEI context, as well as its potential remedies by integrating SET and COR. The basis of this study is a literature review; thus, future studies are recommended to empirically explore the integration of KHi and LKS within the HEI context.
Practical implications
This research provides an overview for HEI policymakers to re-examine the critical role of institutional research as one of the considerations for evaluating and developing policies. Specifically, policymakers can reflect on all policy directions to determine whether there are any symptoms of CKB in the institutions. Moreover, stakeholders can find out the reason behind the non-optimal performance of faculty members regarding CKB and any mitigating factors.
Originality/value
Understanding CKB is crucial in managing HEI. This research provides a comprehensive image of KHi and LKS within HEI, especially in a collectivist culture.
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Wike Pertiwi, Sri Murni Setyawati and Ade Irma Anggraeni
The purpose of this paper is to examine the relationship between toxic workplace environments, negative workplace gossip and knowledge hiding, by exploring workplace spirituality…
Abstract
Purpose
The purpose of this paper is to examine the relationship between toxic workplace environments, negative workplace gossip and knowledge hiding, by exploring workplace spirituality as a moderating variable in this relationship.
Design/methodology/approach
This study focusses on private university lecturer in West Java, Indonesia. Data collection was carried out by distributing questionnaires to respondents offline and online via Google Forms. Data analysis was done by structural equation modeling (SEM).
Findings
The findings reveal that a toxic workplace environment and negative workplace gossip are positively related to knowledge hiding. In addition, it was found that workplace spirituality moderates the relationship between a toxic workplace environment and negative workplace gossip with knowledge hiding.
Research limitations/implications
This study extends the research model and research context of knowledge hiding in private universities. This research contributes to the social exchange theory literature by proving empirical support to confirm that there is a social exchange in interpersonal relations between academics.
Practical implications
This study extends the research model and research context of knowledge hiding in private universities, linking it to the conservation of resources theory. This research contributes to the social exchange theory literature by proving empirical support to confirm that there is a social exchange in interpersonal relations between lecturers.
Social implications
Leaders need to instill spirituality in lecturer so that they feel comfortable when working, and it indirectly reduces the effects of negative behavior such as negative gossip and a toxic environment that makes them willing to share knowledge.
Originality/value
To the authors’ understanding, this is the first study to examine workplace spirituality as a variable moderating the relationship between toxic workplace environment and negative workplace gossip with knowledge hiding in the college context.
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