Search results

This paper aims to examine the effect of executive compensation incentives, specifically CEO inside debt holdings, on the choice of industry specialist auditor.

High inside debt holdings are expected to constrain excessive managerial risk-taking and align the interests of managers and outside debtholders. The authors hypothesize that reduced debtholders’ expropriation concerns will decrease the demand for high audit quality, measured by industry specialization. The authors investigate a sample of US firms from 2006 to 2018 using OLS regression and use CEO relative leverage to proxy for CEO inside debt holdings. The authors conduct an additional two-stage least squares regression analysis to address potential endogeneity issues.

The paper finds that firms with higher levels of CEO inside debt tend not to appoint an auditor with industry specialization. This result is consistent with the notion that inside debt mitigates agency conflicts between managers and debtholders, reducing the demand for high-quality audits as a monitoring mechanism. The paper also finds that among firms which are excessively leveraged, those with higher levels of CEO inside debt tend to appoint an industry specialist auditor.

The findings contribute to the literature on agency cost and auditor choice by demonstrating that CEO inside debt has both substitutive and complementary effects on demand for industry specialist auditors.

This paper aims to investigate the role-play of Protean Career Attitude (PCA) and Career Success (CS) in Affective Organizational Commitment (AOC).

A cross-sectional study on 376 employees from 55 hotels in Malaysia were conducted. The co-variance-based structural equation modeling was employed to analyze the data to test the direct and indirect relationships of PCA and CS with AOC.

The findings reveal that self-directed career attitude (SDCA) has a positive direct influence on AOC as well as indirect influence through the mediation of OCS and SCS. However, the value-driven career attitude (VDCA) neither influences AOC nor the OCS.

This is a first paper to body of knowledge in Asian context which identify mediating role of career success (SCA and OCS) to PCA and AOC. The findings of this research are the workplace learning in hospitality management. The authors argue that hotels should not assume spontaneously PCA with diminishing AOC, but rather hotels' attention is required to identify the most important preferences of these butterfly career attitudes such as OCS and SCS. Most importantly the research negates many negative labels of PCA and adds new perception to the contemporary career literature. Higher education institutions, government, and primary, secondary, and post-secondary education departments can play a significant role in developing PCA dispositions like SDCA and VDCA toward career success. Therefore, further study should examine PCA and their relevance to career outcome like job searching and employability of students in Malaysia. The paper is the first, to one's knowledge, to assess organizational commitment with specific measures of PCA. While the results are simple, they refute many stereotypes of the new career and, in that sense, add an important perspective to the career literature.

By adopting the “hard” and “soft” project management (PM) approaches from the PM-literature, this paper aims to problematize the expected role of client organizations in driving innovation in the transport infrastructure sector.

Addressing a large public client in Sweden, a case study design was initially applied to provide in-depth insights and perspectives of client project managers’ views and experiences of managing projects expected to drive innovation. In this paper, the concepts of “hard” and “soft” are used to discuss empirical findings on challenges associated with adopting a PM-approach for driving innovation in projects. The empirical material consists of interview data, complemented with observations and archival data.

Findings reveal challenges associated with combining hard and soft approaches, frequently demonstrating difficulties in balancing short-term project expectations with the promotion of innovation. In line with the literature, project managers note that there is a need for soft approaches to promote development and drive innovation. Yet, findings reflect a situation in which operational success criteria predominate, whereas soft approaches are not sufficiently used to create the grounds required for fostering innovation.

Insights are provided into how PM-approaches may impact construction innovation in the infrastructure sector, demonstrating a need for further research on the challenges and implications of applying and combining hard and soft PM-approaches.

The purpose of this paper is to examine the life and work, both fiction and nonfiction, of the American author Upton Sinclair, for the purposes of better understanding his impact on management theory and practice.

Critical biography is a historiographical approach that analyzes aspects of an individual’s life events and the context that surrounds those events to better understand the contributions of an individual. In this case, this paper analyzes Sinclair’s biography, his work-related fiction and nonfiction and his interactions with business leaders and management thinkers of the day, including scientific management founder Frederick Winslow Taylor, auto industry leader Henry Ford and safety razor magnate King Gillette.

This paper identified four themes which are related to management and workplace history that pervade his fiction and nonfiction writing and link these events to the events of his life as well as the context of the times.

Although others have cited certain aspects of Sinclair’s work for specific purposes, this paper presents a systematic review of Sinclair’s broad oeuvre and its relevance to management and workplace history using a critical biography approach.

Drawing on goal setting theory (GST), this study explores the relationship between visionary leadership behavior (VLB) and employee performance, along with the mediating role of vision commitment and the moderating role of organization resource support.

We conducted two studies to test hypotheses. Study 1 and Study 2 collected data from 212 and 204 full-time employees and their leaders, respectively. The data were analyzed using hierarchical regression and bootstrapping technique.

We found that VLB is positively related to employee vision commitment and vision commitment mediates the effect of VLB on employee performance. Organization resource support moderates the effect of vision commitment on employee performance and the indirect effect of VLB on employee performance via vision commitment, such that the two effects are stronger when organization resource support is high.

First, this study reveals the mediating role of vision commitment in the relationships between VLB and employee performance. Second, this study explores the moderating role of organization resource support in the relationship between VLB and employee performance. Third, this study enriches the theoretical perspective of VLB research and expands the application scope of GST.

This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory influences.

This study analyzes longitudinal data (2014–2021) from environmentally sensitive firms listed on the Dhaka Stock Exchange, using a disclosure index developed within the Global Reporting Initiative framework. The authors use a neo-institutional theoretical lens to explore regulatory influences on CCD through board characteristics. This study uses hand-collected data from annual reports owing to the absence of an established database.

The results indicate that a larger board size, the presence of foreign directors and the existence of an audit committee correlate with higher levels of CCD disclosure. Conversely, a higher frequency of board meetings is associated with lower CCD disclosure levels. This study also observed an increase in CCD following the implementation of corporate governance guidelines by the Bangladesh Securities and Exchange Commission, albeit with a relatively low number of firms making these disclosures.

This study contributes to the climate change reporting literature by providing empirical evidence of regulatory influences on CCD through board characteristics in an emerging economy. However, the findings may not be universally applicable, considering the study’s focus on Bangladeshi listed firms.

This study suggests growing pressures for diverse stakeholders, including researchers and regulatory bodies, to integrate climate change disclosure into routine activities. This study offers a valuable framework and insights for various stakeholders.

By emphasizing the influence of good governance and sustainability practices, this study contributes to stakeholders’ understanding, aiming to contribute to a better world.

This study stands out by uniquely positioning itself in the climate change reporting literature, shedding light on regulatory influences on CCD through board characteristics in the context of an emerging economy.

This study aimed to determine the effects of corporate social responsibility (CSR) on gig workers’ commitment to online platforms.

The study’s sample consisted of 357 gig workers in Vietnam. The data was analysed using a partial least squares structural equation model (PLS-SEM).

The research findings suggested that the interaction between CSR and worker commitment with gig platforms has the mediating role of empowerment and trust.

The gig economy is an emerging form of employment relationship, in which gig workers’ commitments are usually to the platform rather than to a sole employer. This study suggests that gig platform owners should improve CSR perception to increase employee commitment and maintain their workforce to attract new users.

This study developed a new framework to explain the relationship between CSR and gig work commitment, and furthermore evaluated the effects of mediating mechanisms of empowerment and trust on gig worker commitment in the gig economy platform.