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The purpose of this study is to examine how employees’ deference to leader authority may induce their unethical pro-organizational behavior (UPB) and whether this translation is more likely to materialize in the presence of two personal factors (dispositional greed and proactive personality) and two organizational factors (workplace status and job rotation).

The empirical assessment of the research hypotheses relies on quantitative survey data collected among 350 Canadian-based employees who work in the healthcare sector. The statistical analyses include hierarchical moderated regression.

The role of deference to leader authority in stimulating UPB is greater when employees (1) have a natural disposition to always want more, (2) enjoy initiative taking, (3) believe that they have a great deal of prestige in the organization and (4) operate in an organizational environment in which job rotation across different departments is encouraged.

The results inform managers about the risk that employees’ willingness to obey organizational authorities unconditionally might escalate into negative behaviors that can cause harm to both the organization and employees in the long run, as well as the personal and organizational circumstances in which this escalation is more likely to occur.

This study extends extant research by investigating the conditional effects of an unexplored determinant of UPB, namely, a personal desire to defer to organizational leaders.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

When young employees enter the workforce, young employees typically require extensive task support to perform well and adjust to the workplace setting. However, this support often incorporates controlling supervisor behaviors that can be stressful for them, such as negative feedback, close monitoring and time pressure. This can negatively impact young employees' turnover and work satisfaction. This article presents an empirical investigation of how individual differences related to self-regulation at work determine whether controlling supervisor behaviors are appraised as stressful by young adults preparing to enter the workforce.

In total, 315 university students completed the Survey of Activity Styles (SAS) along with items relating to dispositional traits related to self-regulation in the workplace and appraising controlling supervisor behaviors. A hierarchical regression approach was used to test the study's hypotheses.

The findings demonstrate that perceiving controlling supervisor behaviors as stressful by young adults preparing to enter the workforce depends on a combination of dispositional traits: emotional reactivity, extraversion and the need for achievement as well as preferences in structuring and completing tasks: multitasking and a methodical approach to tasks.

The study's results suggest that depending on individual characteristics, providing effective task support to young adults entering the workforce may require adjusting how the task support is provided or guiding and training on how to approach and organize work tasks.

Previous studies focused on the organizational and personal benefits of task support provided to young adults entering the workforce; the study demonstrates how individual differences linked to perceiving controlling supervisor behaviors can undermine these benefits.

The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context.

This paper conducts a field study of Air Greenland and its internal and external customers based on strong structuration theory (Stones, 2005). The authors employ context and conduct analysis to analyze how fairness evaluations emerge across four levels of structuration.

The paper finds that fairness evaluations emerge as a result of the interaction between external institutional pressures, agents' internal structures, and situated reflection and outcomes. The construction of fairness evaluations was embedded in contradictory institutional structures, where groups of actors constructed different evaluations of fair profits, procedures and prices. Actors furthermore worked on changing position-practice relations which shifted relations, external structures and affected outcomes and fairness evaluations.

This paper offers a conceptualization of embedded agency as emerging across the four levels of structuration. This contributes to debates in strong structuration theory through conceptualizing and analyzing how actors may be both be constrained and oriented by structures while reflexively adapting structures across the four levels of structuration. The paper extends extant pricing fairness research by illustrating how actors' construction of fairness flexibly develop fairness evaluations while responding to legitimacy and societal demands, including the needs of particular customer groups.

This study aims to build on existing literature on face-to-face aggression in intimate relationships and adopts Finkel’s I³ theory to investigate the relationship between adult attachment style, dispositional self-control and cyber intimate partner aggression (IPA) perpetration and victimization.

Participants (N = 173) 20–52 years of age (M = 32.75 years, SD = 7.73, mode = 29 years) completed a series of standardized online measures to assess anxious and avoidant attachment, dispositional self-control and experience of cyber IPA (psychological, sexual and stalking), as both a perpetrator and victim.

Avoidant attachment was associated with increased perpetration of stalking and psychological abuse. Those high on avoidant attachment were also more likely to report that they were victims of cyber IPA psychological abuse and stalking. Self-control did not predict experience of cyber IPA, as a perpetrator or victim. Interactions between self-control and attachment were also non-significant.

This study addressed the paucity of cyber IPA research conducted with adult populations, by examining processes and factors to improve understanding of the experiences of online perpetration and victimization. The study also found evidence for the importance of impellance factors but not inhibiting factors (Finkel, 2008).

The construction sector is recognized for subjecting its workers to various psychological pressures and mental stressors. As a result, it is crucial to explore and discover effective strategies to support these workers in managing and enduring these demanding circumstances. Mental toughness is a concept that has been advocated to aid individuals in coping and adapting to pressures and challenges. Therefore, it is imperative to explore strategies critical to developing mental toughness among construction professionals. Thus, the purpose of this study is to identify critical strategies for the development of mental toughness among construction professionals.

A comprehensive literature review was conducted using Google Scholar, Scopus, ScienceDirect and PubMed databases to identify the strategies for the development of mental toughness. These identified strategies were used to develop a structured closed-ended questionnaire to aid in data collection. Of the 317 questionnaires distributed, 207 were collected and used for data analysis. The data were analysed using mean score ranking and one sample t-test.

The study highlighted 12 critical strategies for the development of mental toughness among construction professionals. These include recognizing and rewarding achievements, taking time for self-care, organizing mental training programs, using positive self-talk, embracing a growth mindset, providing social support/developing a strong support network, creating a challenging training environment, engaging in regular physical exercise, fostering a mastery motivational climate, setting clear but challenging goals, practicing mental imagery and practicing reflection on setbacks and failures. The analysis results indicated that all of the strategies, except one (which involves practicing reflection on setbacks and failures), displayed significance. By incorporating these strategies, construction firms and the industry as a whole can empower their workforce to cope and/or overcome the various demands and stressors that work and life places on them.

The study highlights the significance of recognizing and rewarding achievements, fostering a growth mindset and implementing mental training programs to cultivate mental toughness among construction professionals. Moreover, promoting self-care practices and offering social support are essential strategies for enhancing mental resilience in the construction industry. By adopting these evidence-based approaches, construction organizations can create a mentally tough workforce capable of handling the challenges and demands of the industry effectively.

This study contributes significantly to the general body of knowledge in mental health management among employees in the construction industry. It does set the pace for the development of the general well-being of construction professionals in the achievement of mental toughness goals.

This paper aims to review corporate fraud, as a concept, and the emerging research trends in corporate fraud research from 1957 to 2022 using bibliometric analysis techniques.

A total of 7,750 publications from the Scopus database were first assessed using performance analysis to explore the descriptive nature of the bibliographic data, and subsequently, citation, co-citation, co-occurrence and bibliographic coupling analyses were conducted using the VOSviewer software.

The results indicate there has been increasing growth in fraud research over the years, especially since the global corporate scandals of 2008. Although fraud is a global issue, the results suggest that most extant studies originate from developed economies, with a high level of collaboration amongst scholars in these countries. In addition, the co-occurrence analysis indicates that research into corporate fraud has largely focused on its determinants and corruption. The determinants identified are further clustered in the paper as individual, organizational and national-level factors.

The findings should inform practitioners and policymakers of the state of knowledge on corporate fraud which could be useful in developing strategies and policies to mitigate its occurrence.

The study points to the need for research collaborations among scholars in developing economies to increase investigations into the occurrences of fraud.

To the best of the authors’ knowledge, this is the first study to holistically assess the intellectual structure of corporate fraud studies from its inception and the trends over time.

This paper aims to probe the prevailing belief that engaging in innovative work behavior (IWB) will invariably lead to favorable outcomes. To do so, the paper integrates followership theory and cognitive dissonance theory to investigate the connection between employees’ IWB and despotic leadership, and the mediating role of interpersonal conflict with the supervisor in this connection. Moreover, the moderating impact of the supervisor’s dispositional resistance to change trait on the direct and indirect relationship between IWB and despotic leadership is explored.

The data were collected through a multi-wave survey of 350 employees and 81 supervisors working in 81 public schools.

The findings show that IWB has a positive and significant relationship with despotic leadership, and this relationship is mediated by interpersonal conflict with the supervisor.

To the best of the authors’ knowledge, this is the first study that examines the link between IWB and despotic leadership via interpersonal/dyadic conflict and explores the moderating effect of leadership dispositional resistance to change trait in this indirect relationship.

The construction industry is an industry which has gained notoriety when it comes to both physical and mental health problems. Compared to other industries, the construction sector has a higher prevalence of many stressors and mental health concerns. This calls for mechanisms to cope with these concerns. One coping mechanism propounded to help cope and adapt in the face of pressures and challenges is “Mental Toughness (MT)”. While mental toughness has been widely studied in various fields, there is a paucity of comprehensive research examining its significance among construction professionals. Thus, the motivation of this study is to establish the mental toughness characteristics among construction professionals in Ghana.

The construction industry is an industry which has gained notoriety when it comes to both physical and mental health problems. Compared to other industries, the construction sector has a higher prevalence of mental health concerns. One coping mechanism propounded to help cope and adapt in the face of pressures and challenges is “Mental Toughness (MT)”. While mental toughness has been widely studied in various fields, there is a paucity of comprehensive research examining its significance among construction professionals. Thus, the motivation of this study is to establish the mental toughness characteristics among construction professionals.

the study's findings revealed 13-factor model characteristics of mental toughness with 43 variables for mentally tough performers in the construction environment. These 13-factor models include Pressure Management (PM), Motivation (M), Emotional Intelligence (EI), Interpersonal self-belief (SB), Tough Attitude (TA), Job-related self-belief (SBB), Ethical Values (EV), Commitment (C), Focus (F), Optimism (OP), Expertise and Competence (EC), Imagery Control (IC) and Resilient (R).

The outcome of this study has significant practical implications for various stakeholders. For construction professionals the identified factors provide valuable insights into the psychological attributes and behaviours that contribute to mental toughness among construction professionals. Understanding these characteristics can empower professionals to develop strategies for coping with stress, maintaining focus, and fostering resilience in challenging construction environments to achieve optimum performance levels consistently.

The originality of this study's findings stems from the fact that it is among the first to provide greater insight into mental toughness characteristics considered by professionals (quantity surveyors, construction managers, engineers, project managers, architects, estate managers) in the construction industry.

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.