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This paper aims to investigate the relationship between audit partner perfectionism traits and audit quality in Egypt, emphasizing the mediating role of professional skepticism.

A mixed-methods approach was used, combining a questionnaire and scenario-based questions for audit partners with secondary data from audited financial statements. The relationships between study variables were tested using structural equation modeling.

Results denote a significant indirect effect between partner perfectionism traits and audit quality through their professional skepticism. Perfectionism has a significant positive impact on partner professional skepticism, and skepticism influences audit quality.

This study offers opportunities to enhance financial reporting quality, allowing investors to confidently allocate financial market resources. Audit firms can consider the personality traits of auditors in the selection process, team formation and designing training programs. Regulators can use these findings to consider the role of personality traits and attitudes in audit quality when developing regulations and quality assurance systems in Egypt.

To the best of the authors’ knowledge, no studies have examined the effect of partners’ perfectionism traits on professional skepticism and audit quality, especially in Egypt. By examining audit partners, who shape the tone at the top and are accountable for reputation, this study adds a novel dimension to understanding the impact of their qualities on audit outcomes. Moreover, combining survey and secondary data allows us to link these qualities with audit quality, objectively testing our hypotheses.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of audit seasonality in the association between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

Digital labor platforms (DLPs) are transforming the nature of the work for an increasing number of workers, especially through extensively employing automated algorithms for performing managerial functions. In this novel working setting – characterized by algorithmic governance, and automatic matching, rewarding and punishing mechanisms – gig-workers play an essential role in providing on-demand services for final customers. Since gig-workers’ continued participation is crucial for sustainable service delivery in platform contexts, this study aims to identify and examine the antecedents of their working outcomes, including burnout and engagement.

We suggested a theoretical framework, grounded in the job demands-resources heuristic model to investigate how the interplay of job demands and resources, resulting from working in DLPs, explains gig-workers’ engagement and burnout. We further empirically tested the proposed model to understand how DLPs' working conditions, in particular their algorithmic management, impact gig-working outcomes.

Our findings indicate that job resources – algorithmic compensation, work autonomy and information sharing– have significant positive effects on gig-workers’ engagement. Furthermore, our results demonstrate that job insecurity, unsupportive algorithmic interaction (UAI) and algorithmic injustice significantly contribute to gig-workers’ burnout. Notably, we found that job resources substantially, but differently, moderate the relationship between job demands and gig-workers’ burnout.

This study contributes a theoretically accurate and empirically grounded understanding of two clusters of conditions – job demands and resources– as a result of algorithmic management practice in DLPs. We developed nuanced insights into how such conditions are evaluated by gig-workers and shape their engagement or burnout in DLP emerging work settings. We further uncovered that in gig-working context, resources do not similarly buffer against the negative effects of job demands.

This study aims to examine the relationship between cultural intelligence and organisational commitment and its effect on learning goal orientation and turnover intention within the expatriate society of the United Arab Emirates (UAE).

A survey instrument was developed to collect data from 173 non-management expatriates employed by multinational corporations located in Dubai, UAE. SmartPLS bootstrap software was used to analyse the path coefficients and test the research hypotheses.

The results demonstrate that cultural intelligence enhances both learning goal orientation and turnover intention of expatriates. Moreover, organisational commitment partially mediates the relationship between cultural intelligence and turnover intention/learning goal orientation.

This study contributes by advancing extant knowledge with regard to cultural intelligence and organisational commitment effects on turnover intention and learning goal orientation of expatriates within a context of high cultural heterogeneity.

Drawing on conservation of resources theory, this study aims to develop and test a model of moderated mediation in the relationship between job autonomy and employee life satisfaction, focusing on the mediating role of work–family enrichment (WFE) and the moderating role of segmentation preference.

Using a time-lagged research design, data were collected from 314 employees representing various organisations in Vietnam. The PROCESS macro in SPSS 20.0 was used to analyse the relationships.

The results indicate a positive relationship between job autonomy and employees’ life satisfaction, mediated by WFE. Additionally, the indirect effect of job autonomy on life satisfaction via WFE was weaker when employees preferred high work–family segmentation.

The study suggests that organisations can enhance employee life satisfaction by increasing job autonomy and promoting WFE. Organisations can establish a more supportive and engaging work environment that promotes well-being by tailoring these interventions to suit employees’ segmentation preferences.

This study contributes to the literature by shedding light on how organisational factors influence employee life satisfaction. It provides the first empirical evidence of a relationship between job autonomy and life satisfaction. It also explores the potential mediation effect of WFE and the moderating effect of segmentation preference.

The purpose of this study is to understand the role and impact of gender on reading habits. It is an attempt to explore the probable reason why or why not gender differences take place concerning reading time, reading purpose, reading resources and digital devices among undergraduate students in the digital environment.

For this study, the researcher used a survey-based approach. To accomplish the study’s goals, a meticulously designed questionnaire has been disseminated among undergraduate students in selected colleges located in the western district of Tripura, a northeastern state in India.

The study found that female respondents have a slightly higher level of liking for reading than males. For both genders, the major purpose of reading is to enhance their knowledge unvaryingly. Furthermore, it has been observed that female respondents read electronic and print reading material more frequently compared to their male counterparts. Female respondents read fiction more frequently than males in print form. Both genders have more ease in reading print resources than digital resources. Among all digital devices, respondents are most competent at using mobile devices and prefer them for digital reading.

As part of the pilot study, investigators surveyed a limited sample population, where the participation of students was further lower because of the unavailability of students.

The gender-based level of competency with digital devices is studied as a variable among the adult population to measure its correlation with reading habits.

Using trait activation theory (TAT), this paper aims to empirically assess that work drive (WD) personality characteristics of employees will express better towards intrapreneurial behaviour (IB) outcomes in higher levels of job autonomy (JA) at the workplace.

Using cross-sectional design, a total of 258 engineering employees from the automotive industry of Pakistan were surveyed. The partial least square structural equation modelling (PLS-SEM) statistical method was used to evaluate the hypothesised theoretical model.

Statistical results revealed a significant and positive relationship between WD and IB. WD personality was also found to be activated with its interplay with JA for personality expression towards IB.

The present study offers a deeper insight into the interplay of organisational and individual factors as determinants of IB of employees. The study's findings suggested the importance of the rightful application of organisational situational cues in person–situation interaction for positive workplace behaviours by employees. Personality assessment of employees and their interplay with situational cues, as per conceptualisation of TAT, can assist the corporations towards enhanced levels of employees' behavioural tendencies towards intrapreneurship.

The application of TAT from the present study's perspective is novel theoretically as the literature on the activation of personality traits towards IB outcomes is non-existent. Also, the assessment of situational cues in JA will open avenues for organisational behaviour researchers to seek more organisational situational moderators for their assessment of various personality–outcome relationships in diverse contexts to activate personality traits.

This study aims to assess tribal women’s health information literacy in their daily lives. The specific objectives are to determine the tribe’s interest and frequency of seeking health-related information, to know their preferred health information sources and health-care methods for treatment and to find out the prospective barriers to searching for and finding health-related information.

A well-structured questionnaire was designed and surveyed among the tribal women of Khagrachhari, Bandarban and Mymensingh districts in Bangladesh. Stratified sampling was used, and 326 responses were retrieved. The collected data were analyzed using Statistical Package for Social Sciences version 20 and Microsoft Excel.

Most of the tribal women are satisfied with their current health condition. Though they are highly interested in health-related information, they are very unusual in terms of searching for this kind of information. Vaccination information is their most desired information, and allopathic treatment is highly preferred by them. In this regard, they consult with doctors at nearby community clinics or government hospitals for different health issues. However, health information terminologies are often difficult for them to understand. High costs, lack of awareness and distance from health centers are significant barriers for tribal women seeking health-related information.

To the best of the authors’ knowledge, this is the first known effort in a developing country to study tribal women’s concerns regarding health-related issues.

As knowledge management increasingly becomes critical for the success of professional service firms, this paper uses social exchange theory to investigate the interactive impact of transformational leadership and organizational innovation on online knowledge sharing by employees in professional service firms. This study aims to investigate the mediating roles of job autonomy and job engagement in this process.

Data were collected from a survey of 350 frontline employees in professional service providers, including banking, telecommunication and insurance. Structural equation modeling was used for data analysis.

The results show that transformational leadership positively affects job autonomy, which in turn has a positive impact on online knowledge sharing through job engagement. Thus, job autonomy and job engagement mediate the relationship between transformational leadership and online knowledge sharing. Finally, organizational innovation moderates the relationship between transformational leadership and job autonomy.

This paper extends the knowledge management literature by studying the impact of transformational leadership on the online knowledge-sharing behavior and exploring the focal roles of job autonomy and job engagement in online-sharing behavior in professional service firms. The findings also provide useful implications for practitioners to help them engage employees in the adoption of digital technologies to optimize outcomes.

Transference-based trust (TBT) via referral sources is a cognitive process where trust in third-party information about an individual transfers to trust in the individual. TBT via referral sources can have significant effects on early trust development in a virtual team (VT). This study aims to examine the potential influence of Hofstede’s (1980) cultural variables and two proposed combinations of these cultural variables on early trust development in VT, including the effects of referral source.

This study adopted multigroup analysis partial least squares structural modeling to examine potential cultural differences in the responses of 357 university students from 51 different countries to understand early trust development in VT.

TBT via referral sources as in interpersonal construct has a positive, direct impact on early trust development. TBT mediated the individual and organizational model constructs. There were significant differences in the high/low values of 3 of the 56 tested cultural dimensions.

Reaffirmed the validity of cognitive-based trust models in understanding early trust development in VTs TBT as an interpersonal construct and has a significant influence on early trust development in VTs. TBT via referral sources mediated the individual and organizational constructs of the model. There were significant differences in the high/low measures of three cultural dimensions (i.e. IV, M and the combination of IV-M-LT) in the relationship of early trusting beliefs to early trusting intensions.

To positively influence interpersonal and organizational aspects of trust development, managers should ensure that the early phases of VTs, before actual implementation begins, are well organized. Managers could make VT members fully aware of how referral sources can influence early trust development. Managers could encourage individuals to have open access to relevant social media accounts for other VT members and encourage individuals to research referral sources on other VTs members. The implication for managers of culturally diverse VT is that the development of early trust is largely by individual choice, rather than differences in national culture.

People need to maintain and actively manage their online presence, ensuring that online information about them is accurate and updated. Referral sources could help VT members learn about one another, which might in turn help foster early trust in their online teams.

Although some studies have found significant cultural differences in early trust development, other studies, including a meta-analysis of 43 studies, found no significant cultural differences in early trust development. This study confirmed the results of the meta-analysis.