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This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.

I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.

This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.

Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.

This paper aims to investigate the factors that influence millennial purchase behaviour, brand choice and distribution channel selection in an evolving technology-driven environment.

The study was exploratory, using qualitative methods of personal interviews and some ethnographic observations to collect data from 585 millennials from ten cities in nine African countries.

Findings from the study confirm and support the critical role of e-commerce in facilitating millennials engagement with brands, highlighting how brand purchases are integral to their lifestyle choices. There is an overwhelming confirmation of the importance of influencer marketing and social media in shaping purchase decisions, with new insights into the role of local micro-influencers and social networks. The findings from the study highlight the pivotal role of a brand’s country of origin in influencing millennials’ brand preferences. The study supports and advances insights into the importance of online shopping and diverse factors influencing millennials’ selection of distribution channels.

There is an opportunity to leverage the growing mobile telephone penetration and social media usage to develop innovative integrated marketing communications strategies. There are opportunities for co-creating marketing communication campaigns with millennials in different settings. These are outlined in the practical implications section.

The paper is based on original empirical data collected from ten countries and explores the behaviour of a growing but under-researched segment of millennials in Africa.

Effective safety communication facilitates the sharing of relevant knowledge that helps to improve safety behaviours, such as superior hazard identification and compliance. This study aims to explore channels by which construction companies can effectively communicate health and safety (H&S) among communities of their operations.

Based on a quantitative research approach, this study addressed the knowledge gap through a cross-sectional survey of 250 contractors (comprising 155 building and 95 road contractors) involved in various projects in the Ghanaian construction industry. These contractors were selected by using a stratified simple random sampling technique. Data obtained from the survey was analysed through descriptive (i.e. frequencies, mean and standard deviation) and inferential (i.e. exploratory factor analysis) statistical analyses.

The findings from the mean scores revealed that all the 12 communication channels identified in the literature, confirmed through piloting and examined by the respondents, were important channels through which construction companies can effectively communicate H&S amongst communities of their operations. The exploratory factor analysis revealed a clustering of the 12 channels of communication into 5 components: “safety demonstration in the community”; “social media”; “mass media”; “community engagement”; and “opinion leaders”.

This study offers construction project managers the means of managing one of the major stakeholders of a construction project (the community). It provides an actionable opportunity that can be leveraged strategically to integrate community members into projects to promote synergy and local content inclusion while gaining a peaceful atmosphere to achieve their project goals.

Practically, this study provides construction project managers with a means of managing one of the major stakeholders of a construction project (the community) and also demonstrates the integration of community members into projects to promote synergy and local content inclusion. This would give construction organisations a peaceful atmosphere to accomplish their project objectives.

The social implication of this study is that the study offers society a means of creating safer Ghanaian communities by offering them the knowledge of identifying hazards and avoiding risky behaviours, creating a good safety atmosphere in these communities.

This study presents construction organisations with a unique opportunity to transfer and share novel external knowledge within a different social system (the community). It contributes to the state-of-the-art knowledge in H&S communication by providing channels through which H&S can be communicated in a developing country such as Ghana.

The purpose of this study is to investigate the impact of leaders’ use of motivational language on psychological relatedness and its effect on employee well-being in flexible and remote working conditions.

A survey among 375 full-time working professionals in the US was conducted with varying frequencies of remote work arrangements. For the analysis, we used a series of PROCESS analyses to examine the moderating effect of leaders’ motivational language use on the relationship between participants’ remote work status and relatedness, with employee well-being as the dependent variable.

The findings revealed a significant moderating effect of leaders’ perlocutionary (direction-giving) language use on the relationship between employees’ remote work status and relatedness. Specifically, the relationship between remote work status and relatedness was stronger when the use of perlocutionary (direction-giving) language gradually increased. Such enhanced relatedness, in turn, generated higher satisfaction and psychological well-being. The study shows the strategic advantage of direction-giving language in enhancing relatedness, thereby contributing to higher levels of employee satisfaction and psychological well-being in remote work environments.

The originality of this article lies in its integration of motivational language theory and self-determination theory to explore the well-being of employees within flexible and remote work status. Furthermore, we conceptualize remote work as a continuous variable with different degrees of flexibility, ranging from occasional telecommuting to fully remote work, allowing for a nuanced understanding of how leaders’ use of motivational language interacts with varying levels of remote work arrangements to influence employee well-being.

The purpose of this paper is to present an empirical analysis, which consists of interviews with executive trainee programs of three international companies. The results of this analysis offer answers to questions currently being discussed in the corporate social responsibility (CSR) literature, namely, on the effects of CSR communication on top talent attraction.

The study uses structured interviews to analyze the communication perceptions and expectations of (n = 15) top talents when making employer decisions. It compares these with the expectations and intentions of HR managers responsible for programs and communications (n = 15).

The study found that HR managers only partially reflect top talents’ specific communication expectations. In addition to the program-specific CSR content, corporate communications have an overarching optimization potential in the communication mode and information architecture. It is particularly striking that future executives proactively seek CSR content in hiring and access corporate and brand communications for this purpose.

The study was conducted during the COVID-19 pandemic, which made a digital interview setting necessary and did not allow to react in detail on every physical signal. On top, the study has only 30 participants (15 HR/15 talents) from three different talent programs.

The study identifies practical, gender-specific and industry-specific implications for corporate communications regarding content and mode of communication. Companies should specify concrete measures for recruiting future executives, but they can also indicate efforts and first initiatives, thus setting a more decisive stage for an aspiration.

The study is characterized by its unique data set. Only a few companies have explicit programs for the development of future executives. The study also examines HR managers’ communication planning and expectations and future executives’ effective communication perceptions and perspectives.

Despite the knowledge transfer between projects has received increasing attention from scholars, few scholars still conduct comprehensive research on inter-project knowledge transfer from both horizontal and vertical perspectives. Besides, knowledge transfer is affected by multiple antecedent conditions, and these factors should be combined for analysis. Therefore, this paper aims to explore the key factors influencing knowledge transfer between projects using the fuzzy-set qualitative comparative analysis (fsQCA) method from both horizontal and vertical perspectives and how these factors combine to improve the effectiveness of knowledge transfer (EKT) between projects.

First, nine factors affecting knowledge transfer between projects were identified, which were from the four dimensions of subject, relationship, channel, and context, namely temporary nature (TN), time urgency (TU), transmit willingness (TW), receive willingness (RW), trust (TR), project-project transfer channels (PPC), project-enterprise transfer channels (PEC), organizational atmosphere (OA), and motivation system (MS). Then, the source of the samples was determined and the data from the respondents was collected for analysis. Following the operation steps of the fsQCA method, variable calibration, single condition necessity analysis, and configuration analysis were carried out. After that, the configurations of influencing factors were obtained and the robustness test was conducted.

The results of the fsQCA method show that there are five configurations that can obtain better EKT between projects. Configuration 3 (∼TN * ∼TU * TW * RW * TR * ∼PPC * PEC * MS) has the highest consistency, indicating that it has the highest degree of the explanatory variable subset. Configuration 1 (∼TN * ∼TU * TW * RW * PEC * OA * MS) has the highest coverage, meaning that this configuration can explain most cases. Also, the five configurations were divided into three types: vertical transfer, horizontal-vertical transfer, and channel-free transfer category.

Firstly, this study explores the key factors influencing knowledge transfer between projects from four dimensions, which presents the logical chain of influencing factors more clearly. Then, this study divided the five configurations obtained into three categories according to the transfer direction: vertical, horizontal-vertical, and channel-free transfer, which gives implications to focus on both horizontal knowledge transfer (HKT) and (VKT) when studying knowledge transfer between projects. Lastly, this study helps to realize the exploration of combined improvement strategies for EKT, thereby providing meaningful recommendations for enterprises and project teams to facilitate knowledge transfer between projects.

This empirical study aims to examine luxury fashion retailers' localised multiple channel distribution strategies in China.

Through case studies of 15 participating retailers, qualitative data were collected from 33 semi-structured interviews.

Strong impacts of internationalisation strategies, distribution strategies and channel length towards multiple channel retailing are revealed. Multi-channel retailing is widely employed by firms who have entered China and further developed their businesses through local partnerships and adopted a selective distribution strategy via relatively longer channels. Omni-channel retailing is only suitable for the few retailers using an exclusive distribution strategy through direct marketing and wholly owned customer relationship management. As a dynamic transformation from multi- to omni-channel retailing, cross-channel retailing is adopted by those who are withdrawing from local partnerships and shifting to wholly owned expansions and operations in host markets.

The results are potentially challenged by relatively small sample size.

Practitioners are suggested to adapt multiple channel retailing to their international expansion strategies, distribution strategies and channel length in the host markets.

This paper contributes to the literature in both multiple channel retailing and international retailing by offering insights into the motives, development patterns and suitability of multiple channel retailing in the international retail marketing context.

The term strategic communication has become firmly established in recent years. The emergence of the term was associated with the hope of finding a more fitting description for overlapping communication processes, since existing approaches can hardly fulfill these expectations. To date, the research has been dominated by communication-focused and, in particular, organization-focused approaches that show little interest in the alternative perspective. An integrating perspective can overcome the wall that exists between the communication level and the organizational level.

The integrating communication and organizational theory framework is developed on the basis of Niklas Luhmann’s “Theory of Social Systems” (TSS), which can be attributed to the “Communication Constitutes Organization” (CCO) perspective. This perspective seems appropriate because its communication theory integrates the sender and addressee perspectives, and its extended organization theory can be used to describe in detail the organizational structures of strategic communication.

The communication theoretical framework states that one of the functions of strategic communication is to reduce complexity to a single follow-up option. From the sender’s perspective, strategic communication can be defined as an attempt to encourage acceptance of a follow-up option proposed out of self-interest. The organizational theory framework that both builds on this and is linked to it first shows the diversity of strategic organizational communications before explaining their formal and informal structures.

This paper is the first to offer a comprehensive framework that integrates concrete strategic communication activities as well as the (in)formal organizational structures that lead to their emergence. On the one hand, this enables a more differentiated description of all relevant aspects of communication theory (e.g. tonality, clarity vs. ambiguity and technical dissemination medium). On the other, the organizational theoretical framework offers a systematization that can be used to describe various formal and informal structures comparatively. Above all, this kind of inclusive, integrating framework is the prerequisite for research that relates the diverse concrete strategic communication activities to an organization’s formal and informal rules and thus understands them as (primarily) the result of organizational decisions.

Variations of human-versus-structure and within-humans at the organizational and the project level are critical in shaping the internal arrangement for effectiveness of project-based organization’s (PBOs) governance. Recent discourse presents governmentality at the organizational level and leadership at the project level as human agency of governance, whereas governance structures to be their counterpart. However, project-level mechanisms of governmentality that can help to understand possible variations among these governance dimensions remained veiled. This study uses institutional theory to explore these internal arrangements accommodated by variations of PBOs governance dimensions at the project level.

The study followed Eisenhardt protocols of multiple case study design using an abductive research approach. Considering the heterogeneity of governance as a phenomenon in literature, boundary conditions were established before theorizing the model of the study to avoid ambiguities and define the research scope. Five PBOs were chosen using theoretical sampling, yielding 70 interviews. Data were analyzed by constant comparison with theory, using replication logic and cross-case analysis.

Findings revealed that project managers perform a buffer function for governmentality at the project level. Identified mechanisms of governmentality at the project level included two downward mechanisms, i.e. communication and informal interactions of governors, and two upward mechanisms of adaptation and reciprocity by project managers and project team members. Cross-analysis for variations among PBOs’ governance at the project level revealed seven arrangements showcasing synergies or contrasts.

The study adds to organizational project management literature by advancing the significance of congruence between humans and structures in project governance. Furthermore, the synchronization of the project manager’s leadership style with the governmentality approach and governance structure of PBOs is of crucial importance at the project level. Findings suggest the same by showcasing synergetic versus contrasting internal arrangements accommodated in varying PBOs governance dimensions. Implications highlight that synergies among PBOs governance dimensions and project manager’s styles can minimize conflicts and inconsistencies in governance implementation, whereas contrasts might trigger them.

This study aims to investigate the impact of channel diversity on constructive and destructive conflicts in manufacturer-distributor relationships, as well as the mediating role of distributor opportunism and the moderating role of distributor network centrality.

This paper collected channel dual data to represent channel behavior in manufacturer-distributor relationships accurately. Using 208 matched manufacturer distributor bilateral data from Chinese B2B firms validate the conceptual model. This paper tested the proposed hypothesis using AMOS 24.0 software.

Channel diversity strengthens constructive conflict and weakens destructive conflict between manufacturers and distributors. Distributor opportunism plays a mediating role between channel diversity and constructive conflict. Distributor network centrality reinforces the positive impact of channel diversity on constructive conflict and the impact of channel diversity on destructive conflict.

This research contributes significantly to developing channel diversity and conflict theory by expanding the dyadic view to a network view. It also provides valuable insights for managers, highlighting the importance of maintaining a good relationship with distributors with high network centrality. The research results allow the constructive aspects of channel conflict to manifest fully and enhance the effectiveness of channel management. Distributor firms should prioritize communication and contact with network members to increase their network centrality, enabling them to take more initiative, exert influence and establish advantageous cooperative partnerships with manufacturers.