Search results

This paper aims to examine the relation between SEC regulations centered on board of director independence and financial reporting quality and investigates the different routes to board independence.

The sample includes 1,248 firm observations whose board composition is compared between 2001 and 2008. Each firm is categorized based on how they increase board independence. The authors test the hypotheses using ordinary least squares regression models.

Results show that firms choose between multiple routes when complying with the independence requirements, and how firms operationalize the SEC requirement impacts financial reporting quality. Specifically, firms that achieve increased board independence through increased board size are associated with higher financial reporting quality. However, there is no association between higher financial reporting quality and a subsequent increase in audit fees. Suggesting the reporting quality results from the board monitoring function and not from an increase in auditor effort.

No evidence exists on how a firm’s chosen route to increased board independence relates to financial reporting quality.

Meals on Wheels (MOW) support older people to live in their own homes and communities. The purpose of this paper is to explore MOW experiences from a multi-stakeholder level to inform and better equip this valuable service.

A qualitative approach was undertaken utilising semi-structured interviews and focus groups with current, former and potential MOW service users and MOW stakeholders.

Qualitative analysis explored MOW perspectives and experiences, highlighting a lack of MOW information and awareness, the importance of a client-centred approach the multiple roles of MOW and service transition.

This research explores MOW from the perspective of different groups directly involved in this community service, offering unique multi-stakeholder insights to understand and guide the future of this service.

This research aims to understand how competencies for supply chain professionals are developed and how they can affect the manager's performance, especially the manager's resilience in times of significant supply chain disruptions.

A research model was developed based on a comprehensive literature survey in the area of individual competencies grounded in the knowledge-based view of the firm. We tested our research model using a quantitative, survey-based study with a sample of 175 Pakistani supply chain managers. The hypotheses were tested using structural equation modelling (SEM).

The analysis identified corporate training and knowledge sharing as the main antecedents of supply chain professional's competencies. It also showed that these competencies result in higher performance in the form manager's resilience and job performance.

This study provides a valuable framework for organisations to focus on skill-developing training and promoting a knowledge-sharing culture among employees to achieve desired performance levels.

This study is unique as no prior research studied such a comprehensive model of antecedents and consequences of supply chain professionals' competencies.

Using a dynamic capability view, this study examined the relationships between big data analytics capability (BDAC), entrepreneurial orientation (EO) and sustainable supply chain performance (SSCP) by exploring the moderating role of trust among supply chain partners.

Questionnaires were collected from 300 manufacturing organizations using snow sampling. The moderating connections and direct relationships were examined using Hays' process macro and structural equation modeling.

BDAC was positively related to EO and SSCP. When supply chain partners experienced low levels of trust, an increase in BDAC did not enhance SSCP. As trust increased, the relationship between BDAC and SSCP became more positive, underpinning the moderating effects of trust. Moreover, trust did not moderate the relationship between BDAC and EO. The moderating effect of trust on the relationship between EO and SSCP showed a positive relationship between EO and SSCP when trust was low; however, the relationship became negative when trust was high.

Developing technology alone may not be sufficient, as supply chain managers need to establish a strong business relationship based on mutual trust. However, they also need to be aware of the dangers of high levels of trust because these may negatively affect performance. Therefore, supply chain managers need to achieve an optimal level of trust that is neither excessive nor insufficient.

Advances in technology and entrepreneurial drive for supply chain sustainability make it pertinent to examine trust levels among supply chain partners and the varying impact on BDAC, EO and SSCP. The current study shows the negative aspects of too much trust among supply chain partners.

Drawing on the dynamic capability view (DCV), the current study aims to examine the mediating effects of entrepreneurial orientation (EO), in terms of innovativeness, proactiveness and risk taking, on the relationships between big data analytics (BDA) capability and sustainable supply chain performance (SSCP).

Data were collected by questionnaire survey from 300 manufacturing organizations. Structural equation modeling (SEM) was used to test the hypotheses.

The findings showed that innovativeness and proactiveness fully mediated the link between BDA capability and SSCP. However, risk taking only partially mediated the relationship between BDA capability and SSCP. There was also a negative relationship between BDA and risk taking.

Given that the current study focused on the manufacturing sector, future research is needed to compare different sectors and cultural contexts. Further exploration is also needed into the dimension of risk taking in terms of the role of risk taking in linking BDA capability with SSCP in different cultural settings.

Technology may not increase the risk taking capability. Organizations may be creative and proactive but may remain risk averse despite having access to big data. Organizations need a more balanced approach to dynamically integrate and reconfigure the organizations' BDA and EO capabilities in order to enhance SSCP.

The role of EO in mediating the relationship between BDA capability and SSCP has not been studied before. The current study aimed to address the gap and contribute to the existing debate on better understanding the factors that are needed by organizations to effectively employ technology to enhance SSCP. Untapped areas for future research are also identified.

The purpose of this paper is to examine the 2015 Union Cycliste Internationale (UCI) Road World Cycling Championship in Richmond, Virginia.

An array of eclectic methods included in situ witness observations of several of the races, 21 semi-structured random interviews and multiple discussions with elements of UCI, the city of Richmond’s planners, residents and business owners during and after the championship in fall 2015.

This paper has uncovered five findings: First, the material investment was considerably smaller than that of other events (common good criterion CGC i – good governance); second, pre-planning was critical to successfully hosting the event; third, this event included not only two entities as one would expect at first glance, but many (common good criterion CGC ii – good management); fourth, a filière approach to community service and the exploitation of clustered thematic activities was of critical importance to successfully hosting the 2015 UCI Road World Cycling Championship; and fifth, this event enabled the opportunity to market other city and regional assets (common good criterion CGC iii – good outcomes).

Cities hoping to bid for events ought to consider hosting unique events such as road championships. Those cities will benefit from careful event pre-planning, responsible event hosting and post-event legacies in the form of socio-economic and mindscape memories.

Bidding and pre-event planning is increasingly seen as an opportunity to locate, create and develop support for common good urban projects, which will remain valuable after the event is over or which will need to be built in spite of the bid’s result.

This study fills an unresearched gap on the impact of events on a city’s future non-motorized sustainable transportation priorities.

This study aims to identify the role of innovation research in formulating the intellectual structure of the hospitality and tourism literature by performing a bibliometric analysis.

In total, 6,255 journal articles on innovation were gathered from Scopus and analyzed using co-citation, bibliographic coupling and thematic content analyses. The most influential articles were also carefully read to reveal a nomological network of innovation research in hospitality and tourism scholarship.

Co-citation analysis reveals that there are six significant clusters in the field of innovation research. Various philosophical underpinnings might be used in different circumstances, with actor-network and Schumpeterian theory playing significant roles. A review of current works using bibliographic coupling reveals five interesting emerging research areas and makes numerous recommendations for when to conduct more studies. A review of influential articles displayed differences between the co-citation and bibliographic coupling analysis findings and produced a framework for further investigation of the knowledge field.

This paper is among the first integrative reviews on innovation research in hospitality and tourism by quantitatively reviewing published articles and qualitatively reviewing the content of the most influential studies.