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While the relationship between some leadership styles and emotional intelligence has been studied, leadership practices and emotional intelligence have not been studied for an understanding of how both variables enable a leader to look for pathways to goal attainment. This study aims to examine the impact of leadership practices on pathways to goal attainment while considering the mediating effect of emotional intelligence.

This study was empirical with an associative strategy. The type of study was explanatory, and latent variables design was followed. The sample consists of 496 Colombian managers, obtained through a non-probability sampling (purposive sample), who work in companies located in Bogota, Colombia. For measuring the variables, three instruments were used, Leadership Practices Inventory, Adult Dispositional Hope Scale and Wong and Law Emotional Intelligence Scale.

Results from this study suggest that the relationship between leadership practices (model the way, inspire a shared vision and enable others to act) and pathways to goal attainment is mediated by emotional intelligence. Also, leadership practices and emotional intelligence explained 45.60% of the variability of the pathways to goal attainment.

The effectiveness of leadership practices can be explained through the hope they have about the future by using emotional intelligence as an influencing strategy. This study aims to explain how emotional intelligence helps leaders to look for pathways to goal attainment.

The purpose of the study was to analyse the impact of innovation ambidexterity represented by explorative and exploitative innovation capabilities and their combined effects on product innovation performance and to prove the mediating effect of decentralization.

The study uses partial least squares for structural equation models and SmartPLS version 3.3.1 on a sample of 174 Romanian medium- and large-sized firms from the IT industry to test six research hypotheses. To measure innovation ambidexterity, the orthogonal approach was used, conceptualizing innovation ambidexterity as a multidimensional, second-order construct composed of explorative and exploitative innovation capabilities. Innovation ambidexterity was conceptualized as a multiplicative term of both explorative and exploitative innovation capabilities.

The empirical results prove that innovation ambidexterity is positively correlated with product innovation performance, while decentralization is mediating the impact of innovation ambidexterity on product innovation performance in the IT industry.

The data was based on self-reported assessments of senior executives. While innovation ambidexterity may influence product innovation performance in the long term, such long-term effects are not assessed. Other studies found a moderating effect between centralization or decentralization and ambidexterity, while we found that it has a mediating effect.

In the context of innovation capability, the combination of explorative or exploitative capabilities may lead to a better synergy. Innovation ambidexterity influences product innovation performance through a synergistic effect, making the simultaneous combination of capabilities useful for firms willing to make efficient use of existing resources and make their capabilities mutually supportive. Moreover, for senior executives, the effects of decentralization as a mediator provide further incentive to include it in their development of firms' innovation capabilities.

This study extends findings of other studies by contributing to a deeper examination of the effects of decentralization, on innovation outcomes by focusing on a specific type of innovation, product innovation. Moreover, since innovation capability is often studied in small firms or in the manufacturing industry, this study contributes to the research on innovation capability and the consequences on innovation capability in the services sector and medium- and large-sized companies. By proving that decentralization mediates the effects of innovation ambidexterity on product innovation performance, it enables reconsideration of the organizational structure role in fostering innovation.

This investigates the interrelationships between job and career satisfaction and career change intention through the extension of the theory of planned behavior (TPB).

The data for the study is collected from 219 top and middle-level managers and analyzed through partial least squares path structural equation modeling (PLS-SEM).

Findings indicate that job and career satisfaction have a significant and negative impact on personal attitude toward career change and subjective norms, whereas all three constructs of the TPB influence the intention to change career. In addition, the mediation of personal attitude and subjective norm pathways were found to be significant for both job and career satisfaction and career change intention relationships, while no mediation effect was identified for the perceived behavior control construct of the TPB.

The results suggest important theoretical and practical implications. First, a novel model of mediation between job and career satisfaction and the intention to turn away from an existing career is introduced between job and career satisfaction and career change intention associations for testing the full TPB framework.

The findings imply that the impact of cognitive factors, including having a positive opinion about the potential outcomes of switching to a new career, the level of pressure exerted by significant third parties about making a career change, and the self-belief about making this change happen should be closely investigated when examining the determinants of career change intention.

To the best of the authors’ knowledge, this is the first empirical research study that tests the impact of the determinants of TPB on career change intention within a sample of professional managers from an emerging economy context.

This study investigates when and for whom job crafting may turn into job quitting. The authors hypothesize that approach job crafting relates more positively to turnover intentions and subsequent voluntary job changes among employees with (a) high (vs low) need for career challenges and (b) those with high (vs low) self-esteem.

Data were collected from 575 employees of a large public organization in the Netherlands with two measurement moments three months apart. Hypotheses were tested using cross-lagged regression analyses and path modeling.

Supporting the hypotheses, approach crafting related positively to an increase in turnover intentions only among employees with high need for challenge or high self-esteem. Moreover, via turnover intentions at Time 1, approach crafting related positively to the voluntary job change at Time 2 for employees with (a) high need for challenge, as well as those with (b) high self-esteem. These findings held after controlling for avoidance crafting.

This study has been conducted in a relatively homogenous sample. Future research may test the predictions in a more heterogeneous sample, including participants from different cultural and economic contexts.

The authors advise human resource (HR) professionals to facilitate the job crafting efforts of employees with a high need for challenge and those with high self-esteem because these groups are particularly at risk of voluntarily quitting their jobs. Adopting insights from the wise proactivity model may help ensure that job crafting benefits both employees and employers.

This study brings clarity to the inconsistent relationships between job crafting and job quitting by using the wise proactivity model as an explanatory framework.

The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards (IFRS) convergence and earnings quality based on a meso- and multi-level approach.

Using hierarchical linear modeling (HLM) to capture the between-group heteroskedasticity and within-cluster interdependence, this study investigates the simultaneous effect by incorporating institutional factors residing at different hierarchical levels and the interaction effects of factors within the same level on IFRS convergence and earnings quality in the largest IFRS adopter, China.

The results show that after IFRS convergence (i.e. 2007–2015), earnings quality decreases in terms of conservatism. However, the further analysis indicates that the strong institutional environment could mitigate the negative impact of IFRS on conservatism.

Consistent with the emphasis of heterogeneity within a country by Terracciano et al. (Science, 2005, 310 (5745)), this study indicates that the heterogeneity in the institutional environments and the simultaneous effect of the multilevel institutional environments within a single country cannot be ignored. This study also indicates that, equally important, research methodology plays a substantial role in investigating the outcomes of IFRS convergence. Finally, this study, based on an integrated theory, adopts a meso-paradigm linking macro- and micro-level institutions to provide comprehensive insights into IFRS convergence and conservatism.

Despite promising conceptual developments in value co-creation behaviors, the scholarly attention afforded to the importance of the university website features in strengthening the university brand image and reputation through students’ value co-creation behaviors is limited. University website features are conceptualized as a hierarchical construct with three dimensions: usability, availability and information. This study aims to investigate the effect of university website features and value co-creation behaviors of students on promoting brand image and brand reputation at Islamic Azad University in Iran.

This study is quantitative. Using convenience sampling techniques, a responsive group of 384 students was chosen from the Islamic Azad University of Tehran in Iran. Survey methods were used for data collection. Partial least squares structural equation modeling was used to test the derived hypotheses.

The findings of this study indicated that website features have a positive effect on fostering value co-creation behaviors (participation and citizenship behavior), and participation behavior, in turn, improves university brand image and reputation. At the same time, among value co-creation behaviors, citizenship behavior has no impact on the university’s brand image. Finally, the brand image formed through website features and participation behavior positively affects brand reputation.

This study was conducted in the higher education (HE) sector in one cosmopolitan Iranian city (i.e. Tehran), to which Iranians from other cities travel for studying. Thus, the results of this survey include a variety of subcultures. In the future, a study that incorporates all major metropolitan cities of Iran may increase the generalizability of the findings. Unrelated to the purpose of this study, a future research study may extend the currently studied geographical dimensions and examine the antecedents of university brand reputation across different nations using a cross-cultural approach.

Pragmatically, the findings of this study urge university policymakers, information technology managers and marketers to consider the university website’s unique role in assisting co-creation behavior, which in turn promotes university brand image and reputation in the HE market. One of the ways to assess a university’s brand image and reputation is through the university ranking system. Ascending the ranking system can allow a university to attract qualified students.

These findings contribute to the marketing literature by empirically validating the three elements in the website features construct, providing intelligence on how website features can drive value co-creation behaviors, brand image and reputation. Also, results revealed that the brand image of universities positively affects brand reputation. This study highlights the importance of national and international rankings of universities and students’ sensitivity to such rankings. Undoubtedly, this is evident in Iranian students’ behavior in selecting their university.

The purpose of this study is to investigate and articulate the performance appraisal process as a tool, used for the development of voice behavior through the fostering of trustworthiness and empowering culture in the organization.

Data has been collected through survey instruments, filled by employees and their coworkers. The study proposes and tests a new model based on the relationship between performance appraisal and voice behavior through the moderation-mediation mechanism. Data analysis has been performed using SEM through SMART PLS 3.

Results show that a strong and positive relationship exists between performance appraisal and voice behavior through the mediating variable of psychological empowerment. The moderators, empowering leadership and perceived fairness have played vital role in boosting psychological empowerment and strengthening the relationship with performance appraisal.

The study presents the performance appraisal system as one of the antecedents of employees' voice behavior generated through psychological empowerment (mediator) and perceived fairness and empowering leadership (moderators) since the appraisal system is to be implemented through the leader.

The study presents a unique and innovative idea while it tries to explore and measure the different effects/impacts of the relationship between performance appraisal and voice behavior.

Tourist destinations are constantly changing products, evolving as per the controls exerted by the stakeholders. The study aims to map the pattern of tourism development and identify the strategies formed at the destination over a seven-decade period for a state as a unit of analysis.

The paper evaluates tourism development through the tourism area life cycle (TALC) model and uses Mintzberg's strategy analysis process to identify strategies. The study involves time series analysis, pattern matching and explanation-building techniques. The TALC is plotted for the number of tourist arrivals from 1947 to 2019, and strategies are mapped for each stage.

The TALC shows a cycle-recycle pattern of tourism development. The research revealed several strategies at different stages. Both the central and state governments and entrepreneurs, distinctively and in conjunction, have formed strategies. The pattern shows the period of piecemeal and global strategic changes contributing to tourism development.

The research unearths the strategies that drive the development curves of TALC, emphasising the integration of TALC with other theories. The research also assesses the strategy formed in the pre-tourism stage.

The research brings to light the use of TALC as a strategic road-mapping tool. In addition, the study emphasises the significance of global and piecemeal strategic periods and stakeholder's regulatory and operational roles.

The research uses a unique methodology that maps the strategies, periods of strategic changes and incremental strategies for each stage of TALC, along with identifying the stakeholders.

This study aims to design and empirically test a model where autonomy affects partnership (PT) and entrepreneurial orientation (EO), which in turn improves competitive aggressiveness (CA), market orientation (MO) and PT; to verify the impact of CA on MO and PT; and to determine to what extent MO mediates the EO–PT relationship.

The authors used a quantitative approach to test 101 Brazilian firms from different sectors, analyzed by structural equation modeling using the partial least squares–structural equation modeling.

Results show that autonomy improves EO and PT. EO positively affects CA, MO and PT. CA impacts MO positively, and MO mediates the EO–PT relationship, although it reduces the possibility of PT.

Although 101 firms could be a “small sample,” the authors validated it according to Hair et al. (2009) and Chin et al. (2003). Their first contribution is to extend the works relating to EO and PT by showing the positive effects of autonomy on EO and PT. Second, to show the mediating effect of MO on the EO–PT relationship. Finally, they draw attention to how firms with EO improve CA, MO and PT; and CA boost MO. Thus, to generalize EO research internationally, like in the emergent markets.

Although EO has attracted significant attention to entrepreneurship research, it is not clear how autonomy impacts a firm's EO and PT, considering the mediating effect of MO on the EO–PT relationship; if EO influences CA and MO, and the impact of CA on MO and PT.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.