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Article
Publication date: 10 August 2023

Md. Khokan Bepari, Shamsun Nahar, Mohammad Istiaq Azim and Abu Taher Mollik

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting…

Abstract

Purpose

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting auditors’ strategies in the identification and disclosures of KAMs.

Design/methodology/approach

The authors have conducted interviews with audit partners, chief financial officers (CFOs) and regulators involved in KAMs reporting and monitoring. The authors have used the lens of institutional theory of coercive, mimetic and normative isomorphism and the concept of decoupling.

Findings

Auditors have used a decoupling strategy by identifying and reporting greater number of industry-generic KAMs than that of other countries in an effort to minimize risks and avoid regulatory scrutiny, although they disclose remote risks as KAMs and mask severe problem areas of the client. Because of the principle-based approach of International Standards on Auditing (ISA) 701 and because of the pressure and misunderstanding from the audit committee, auditors report industry-generic items and generic descriptions of KAMs.

Practical implications

The findings have important implications for the standard setters and local and global audit firms for the diffusion of new auditing standards in different jurisdictions. Without the development of audit firm-level capability and the corporate governance environment, changes in standards may not be effective in achieving the objectives of the standards.

Social implications

Although auditors consider that the KAMs reporting requirements provide with opportunities to enhance audit profession’s legitimacy and public trusts, the actual KAMs reporting practices are driven by the market logic, an urge to maintain the status quo with clients and eventual rationalization of the impairment of professional independence.

Originality/value

Given the dearth of prior research on the implementation and diffusion patterns of ISA 701 KAMs reporting, this study fills the gap in the literature. To the best of the authors’ knowledge, this is the first known study to examine auditors’ strategic responses to balance among conflicting priorities in reporting KAMs.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 5 March 2024

Mahmoud Agha, Md Mosharraf Hossain and Md Shajul Islam

This study examines the impact of chief executive officer (CEO) power, institutional investors and their interaction on green financing provided by Bangladeshi financial…

Abstract

Purpose

This study examines the impact of chief executive officer (CEO) power, institutional investors and their interaction on green financing provided by Bangladeshi financial institutions and the moderating effect of government policy and CEO political connections on these relations.

Design/methodology/approach

We employ ordinary least squares (OLS) regressions and interaction terms among variables of interest for the empirical analysis.

Findings

Green financing decreases with CEO power, implying that CEOs of this country’s financial institutions are averse to green loans, whereas institutional investors increase green financing extended by these institutions. The government policy, which includes financial incentives for complying financial institutions, strengthens institutional investors' positive impact on green financing, but it does not change CEOs' aversion to green loans. Institutional investors have a positive moderating effect on the relationship between green finance (GF) and CEO power, but this positive moderating effect is negated in banks where the government owns a stake, possibly because CEOs of state-owned financial institutions are politically connected, which reduces institutional investors’ influence over them.

Originality/value

This study is unique in that it is the first to examine how the interaction among different stakeholders affects green financing in a unique setting. As the literature is almost silent on this topic, the findings of this paper are expected to raise policymakers’ awareness of the obstacles that hamper the efforts of developing countries to go green.

Details

International Journal of Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 24 August 2023

Ben Arviv, Amir Shani and Yaniv Poria

The aim of the study is to capture consumers' conceptualization of ethnic food and ethnic restaurants, focusing on what it takes for ethnic restaurants to be perceived authentic.

Abstract

Purpose

The aim of the study is to capture consumers' conceptualization of ethnic food and ethnic restaurants, focusing on what it takes for ethnic restaurants to be perceived authentic.

Design/methodology/approach

Qualitative research, based on semi-structured in-depth interviews which were transcribed and subjected to inductive thematic analysis.

Findings

The findings conceptualize what ethnic food and ethnic-authentic restaurant are, leading to formulating the criteria that authentic ethnic restaurant should meet.

Research limitations/implications

Findings have practical implications for restaurateurs interested in establishing themselves as ethnically authentic and for businesses focusing on ethnic food. This study was based on Israeli-Jewish participants; studies with other populations will contribute to the findings' trustability.

Originality/value

This study provides novel and critical insights into ethnic restaurant managements and to the customer conceptualization of the concept of ethnic authentic, demonstrating it being a multifaceted concept.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 6 November 2023

Katherine L. Christ, Samanthi Dijkstra-Silva, Roger L. Burritt and Stefan Schaltegger

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management…

Abstract

Purpose

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.

Design/methodology/approach

This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.

Findings

Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).

Practical implications

The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.

Originality/value

The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 23 May 2023

Shahbaz Sharif, Omaima Munawar Albadry, Muhammad Kashif Durrani and Muhammad Hamid Shahbaz

Employees are driven and motivated to exercise knowledge-based resources as a result of leadership. Therefore, this study aims to examine the effect of authentic leadership on…

Abstract

Purpose

Employees are driven and motivated to exercise knowledge-based resources as a result of leadership. Therefore, this study aims to examine the effect of authentic leadership on organizational commitment and tacit and explicit knowledge-sharing behaviors in Saudi non-profit organizations (NPOs). The study also aims to explore authentic leadership’s direct and indirect impact on tacit and explicit knowledge-sharing behaviors via organizational commitment.

Design/methodology/approach

The study used a quantitative research design by distributing a survey questionnaire among 415 employees. A total of 300 responses were collected during the survey questionnaire data collection.

Findings

The results showed that authentic leadership significantly and positively influenced organizational commitment and tacit and explicit knowledge sharing. Additionally, organizational commitment significantly and positively mediated the relationship between authentic leadership and tacit knowledge sharing, and there was partial mediation. However, organizational commitment failed to mediate the relationship between authentic leadership and explicit knowledge sharing.

Practical implications

The management of Saudi NPOs should focus on developing knowledge capital resources for employees who work in an organization to get a competitive advantage.

Originality/value

The study made a novel contribution that the Saudi NPOs should promote tacit and explicit knowledge-sharing but focus more on explicit knowledge sharing.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 15 August 2023

Chang-Hua Yen, Tien-Cheng Han and Yi-Shih Wen

Among different leadership styles, scant hospitality researchers have studied the link between authentic leadership and organizational citizenship behaviors (OCBs). This article…

Abstract

Purpose

Among different leadership styles, scant hospitality researchers have studied the link between authentic leadership and organizational citizenship behaviors (OCBs). This article examined the associations among authentic leadership, job passion, and OCBs and examined the mediation effect of job passion.

Design/methodology/approach

Questionnaires were distributed to 314 Taiwan's hotel employees. Structural equation modeling was performed to examine the hypotheses of this study.

Findings

The results indicated that authentic leadership positively affects harmonious and obsessive passion and that harmonious passion positively affects OCBs directed to individuals (OCBI) and OCBs directed to the organization (OCBO), whereas obsessive passion positively affects OCBI. Furthermore, harmonious passion mediates the linkage between authentic leadership and OCBs (both OCBI and OCBO), whereas obsessive passion only mediates the linkage between authentic leadership and OCBI.

Practical implications

Training programs for hotel managers should incorporate courses on authentic leadership to strengthen managers' skills. Succession plans for managers should prioritize the promotion and retention of candidates with authentic leadership traits. Furthermore, managers should use authentic leadership to create a transparent employee incentive system and career development plans, thereby creating a workplace with fair rewards and opportunities for promotion.

Originality/value

The major contribution is that it expands the knowledge of hospitality leadership and determines the linkages among authentic leadership, job passion, and OCBs. Furthermore, job passion was revealed as a mediator in the authentic leadership–OCB association.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 24 March 2023

Laiba Kafeel, Muhammad Mumtaz Khan and Syed Saad Ahmed

The study aims to explore the mediating role of flow at work and moderating role of creative self-efficacy in the relationship between authentic leadership and innovative work…

Abstract

Purpose

The study aims to explore the mediating role of flow at work and moderating role of creative self-efficacy in the relationship between authentic leadership and innovative work behavior.

Design/methodology/approach

The study collected data from 315 employees working in the service sector through survey design. Data analysis was done through structural equation modeling.

Findings

The findings revealed that authentic leadership is related to flow at work and innovative work behavior. Flow at work was also found to be related to innovative work behavior. Flow at work was found to mediate the relationship between authentic leadership and innovative work behavior. The study also confirmed the moderating role of creative self-efficacy in the relationship between authentic leadership and innovative work behavior.

Originality/value

The study unearthed the previously unexplored mediating role of flow at work linking authentic leadership to innovative work behavior. Additionally, it is the first study that explicated how creative self-efficacy moderates the relationship between authentic leadership and innovative work behavior; the relationship between the two is stronger when creative self-efficacy is high.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

Keywords

Article
Publication date: 26 February 2024

Victoria Delaney and Victor R. Lee

With increased focus on data literacy and data science education in K-12, little is known about what makes a data set preferable for use by classroom teachers. Given that…

Abstract

Purpose

With increased focus on data literacy and data science education in K-12, little is known about what makes a data set preferable for use by classroom teachers. Given that educational designers often privilege authenticity, the purpose of this study is to examine how teachers use features of data sets to determine their suitability for authentic data science learning experiences with their students.

Design/methodology/approach

Interviews with 12 practicing high school mathematics and statistics teachers were conducted and video-recorded. Teachers were given two different data sets about the same context and asked to explain which one would be better suited for an authentic data science experience. Following knowledge analysis methods, the teachers’ responses were coded and iteratively reviewed to find themes that appeared across multiple teachers related to their aesthetic judgments.

Findings

Three aspects of authenticity for data sets for this task were identified. These include thinking of authentic data sets as being “messy,” as requiring more work for the student or analyst to pore through than other data sets and as involving computation.

Originality/value

Analysis of teachers’ aesthetics of data sets is a new direction for work on data literacy and data science education. The findings invite the field to think critically about how to help teachers develop new aesthetics and to provide data sets in curriculum materials that are suited for classroom use.

Details

Information and Learning Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 17 April 2023

Aishwarya Singh, Swati Sharma, Santoshi Sengupta and Kavita Goel

Responding to the radical changes in work practices and extensive virtual forms of interaction brought by COVID-19, this study aims to investigate the role played by authentic…

Abstract

Purpose

Responding to the radical changes in work practices and extensive virtual forms of interaction brought by COVID-19, this study aims to investigate the role played by authentic leadership and horizontal collectivism in helping the Indian startups sail through the pandemic.

Design/methodology/approach

Data was gathered through standardized questionnaires from 300 leaders and 300 employees from Indian startups during the second phase of lockdown. Statistical analysis using AMOS 23.0 checks for the direct effect of authentic leadership on work engagement and the moderating effect of horizontal collectivism on the relationship between the two. This study also compares the results between self-ascribed and perceived authentic leadership.

Findings

Statistical analysis using AMOS 23.0 was done to check for the direct effect of authentic leadership on work engagement and the moderating effect of horizontal collectivism on the relationship between authentic leadership and work engagement. This study also compared the results between self-ascribed and perceived authentic leadership.

Originality/value

To the best of the authors’ knowledge, this is the first study that explores the role of authentic leadership in unlocking work engagement among employees serving in Indian startups during the pandemic. The lesson learned from this is when employees perceived their leaders to be authentic, the work culture to be nonhierarchical and felt collective responsibility toward work, it unlocked their high potential and made them soulfully engaged in their work.

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 8 February 2024

Jiamin Peng, Liwen Chen, Xiaoyun Yang and Lishan Xie

Drawing on signaling theory and the “signal transmission–interpretation–feedback” framework, this study explores the effects of perceived distributive justice and respect from…

Abstract

Purpose

Drawing on signaling theory and the “signal transmission–interpretation–feedback” framework, this study explores the effects of perceived distributive justice and respect from managers on nurses' work meaningfulness and work effort in public hospitals in China and examines the moderating role of work self-efficacy.

Design/methodology/approach

We collected 341 paired questionnaires for nurses and managers from four public hospitals in China. The data were analyzed by structural equation modeling and hierarchical regression analysis.

Findings

Distributive justice and managers' respect for employees are positively related to work meaningfulness. Additionally, work self-efficacy negatively moderates this relationship. Work meaningfulness is positively related to work effort and fully mediates the relationships between perceived distributive justice and respect from the manager and work effort.

Practical implications

This study provides useful insights for healthcare organizations to improve nurses' work meaningfulness from the perspectives of their material and emotional needs, according to their work self-efficacy characteristics, thus promoting their work effort. The findings offer important guidance for improving the effectiveness of grass-roots human resources to cope with unpredictable situations such as the COVID-19 pandemic.

Originality/value

This study focuses on the organization's environmental factors that affect the primary staff's work meaningfulness. Further, it analyzes the differences in signal interpretation among nurses with different work self-efficacy characteristics, thus providing new insights into work meaningfulness. Through manager–nurse pairing data, it reveals the important role of work meaningfulness in motivating work effort.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

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