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The purpose of this paper is to examine: the direct effect of perceived pay equity, the interaction of perceived pay equity and productivity, and the relative effects of perceived internal and external pay equity on organizational commitment (OC) among US scholars of color.

The study surveyed 160 professionals. Correlation and hierarchical regression were employed to test the hypotheses.

Perceived pay equity directly influenced OC and interacted with scholarly productivity to affect commitment. Highly productive participants who perceived pay equity reported the highest commitment. When pay was seen as inequitable, the most productive scholars reported the lowest commitment. Perceived internal pay equity had an effect, over and above perceived external pay equity on commitment.

The study was conducted in one industry in the USA, so the results should be generalized cautiously. While, the data were single-source and cross-sectional, the findings were consistent with previous research.

Findings may be useful for minority scholars’ supervisors since they have knowledge of the productivity and salaries in the department and can provide a detailed explanation for pay differences to enhance pay equity perceptions, particularly for the most productive scholars.

This study adds to the equity and relative deprivation theory research investigating the effect of perceived pay equity on employee outcomes by examining perceived internal and external pay equity perceptions and productivity on OC. Results suggest that highly productive minority professionals in higher education are particularly sensitive to pay equity.

Multi-party systems (MPS) comprise interdependent stakeholders (teams, organizations) that engage in complex interactions and negotiations. Building on the approach/inhibition theory of power, the self-enhancement strategy and on social interdependence theory, this study aims to understand the mediating role of attributions (i.e. perception of who/what is responsible for a certain outcome) in the relation between perceptions of the stakeholders’ power (i.e. self-perceptions of power, power ascribed to others and others’ perception of one’s own power) and their perceptions of intergroup climate and future collaborative intentions.

Data were collected from 30 groups (113 participants) that took part in five multi-party simulations concerning the negotiation of funds allocation among six stakeholders. The authors have evaluated attributions, intergroup climate and future collaborative intentions using questionnaires and different facets of systemic power were derived from a round-robin procedure.

Mixed models and multi-level mediation analyses were carried out, and the results show that self-attributed power and power attributed by others predict internal attributions, while power attributed to others predicts external attributions. Moreover, attributions mediate the relationship between perceived power and future collaborative intention, as well as between power and perceptions of intergroup climate.

Managing the multi-party systems is a complex endeavor, and the results point toward ways in which power dynamics in multi-party systems can be addressed.

To the best of authors’ knowledge, this study is among the first empirical attempts to explore the association between the perceptions of power and attributions in multi-party systems engaged in negotiation tasks.

The topic of this paper focuses on proactive versus reactive business ethics performance in the marketplace. The internal perception of a corporation and the external perception of the same corporation are used as generic determinants of business ethics performance. In turn, they are underpinned by evolutionary and contextual issues in the marketplace. The authors provide a generic conceptual framework of proactive and reactive business ethics performance. Case illustrations underpin the positives and negatives of proactive and reactive business ethics in the marketplace. A profile analysis process of proactive and reactive business ethics performance is also outlined. The gap between the internal and external perceptions of a corporation’s actions becomes crucial to achieve successful business ethics performance in the marketplace. Therefore, a corporation’s current business ethics performance should always be regarded as an on‐the‐spot‐account that is either proactive or reactive. An important insight of this research is that business ethics performance requires the ongoing re‐connection with reality by corporations.

The purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external auditors' responsibilities in an emerging economy, in light of recent changes to the global audit landscape.

A quantitative approach in the positivistic paradigm was adopted, and a structured questionnaire was used to gather data.

The findings suggested that there was a statistically significant discrepancy between external auditors' and social groups' perceptions of the responsibilities of external auditors. More than half of the gap was due to deficiency in standards, 19% due to unreasonable expectations by society, while 25% of the gap was found to be due to deficient performance.

The study focused on the duties of external auditors and not on the duties of other types of auditors while examining the audit expectation-performance gap (AEG), and this was due to the drastic differences in the scope of their duties.

The findings of this study are likely to have direct policy implications for regulators, authorities, educators and auditing professionals, who should take immediate actions and measures to reduce the AEG in light of the current global audit landscape advancements and changes.

The present study used a substantially updated model to measure the AEG to suit the contemporary changes in the auditing landscape, and could be considered as a pioneering study that measures the AEG in an emerging economy amid recent changes.

The aim of this study was to determine whether customer satisfaction can be used as a reliable measure of the performance of the management of a research and development (R&D) department. A study of a research and development department of an Australian manufacturing company was undertaken in 1995. R&D performance and external customer satisfaction were measured using seven dimensions of technical performance and seven dimensions of service quality. Expectations of external customer satisfaction were measured from the internal (staff of R&D department) and external customers’ (production, sales and administration) points of view. This was to highlight the gap between the staffs’ perceptions and the external customers’ perceptions of service provided. The study provides research and development managers with an additional tool for measuring their management performance.

Chapter 4 presents the research into the attributes of a stimulus, which the brain uses to construct a perception of the external stimulus. The processes used in all five senses are examined and compiled into a collective model of the processes the perceptual system uses to discriminate and understand an external stimulus. While there are many commonalities across the senses, the structure of the discipline (energy) each system processes yields unique insights into the processes of the total system.

Chapter 5 changes focus from the external stimulus to the internal sensemaking by integrating and comparing new learning with the prior learning of the individual, which is the process of sensory cognition. These processes are identified and compiled into a model of the processes the brain uses to construct a cognition from the information, including both individual and collective learning. This results in the internalization of a new individual cognition constructed from the integration of the new information with prior information.

This study aims to examine the fraud tendency on the perception of external auditors triggered by five components of the fraud pentagon: pressure (P), opportunity (O), rationalization (R), competence (C) and arrogance (A). In addition, ethical values (EV) are placed as a moderating variable for this relationship.

This is a quantitative study with a survey to external auditors around Indonesia. A moderation model for a research framework was developed to investigate the moderating role of ethical values.

The findings have shown that the five components of the fraud pentagon theory are not fully proven as triggers of fraud in the perception of external auditors. Only C and A have a significant value in influencing the perception of fraud tendency (PFT). Other findings also provide evidence that EV moderate the relationship between C and A to PFT. This shows that EV can be used as an anti-fraud strategy in the external auditor environment.

The originality of this paper is one of the first study that examines the fraud pentagon theory in the field of behavioral accounting. In addition, this paper contributes to the integration of ethical values as an anti-fraud strategy in the external auditor environment.

This paper aims to examine Korean jewelry manufacturers operating in China to assess the relationship between their perceptions of external risks and their intentions to relocate. The authors hypothesize that foreign firms finding risk in the current external environment are more likely to consider moving their facilities outside China. In particular, this paper explores whether firm performance and technological capability moderate the relationship between perceived external risk and relocation intentions.

Korean jewelry manufacturers were among the first Korean firms entering China in the early 1990s to avoid Korea’s rising labor costs. After 20 years, they face similar external risks in China. The authors collected and analyzed 238 survey samples from Korean jewelry manufacturers operating in China to determine whether perceived external risks affect decisions to relocate. Logistic regression was used to examine the hypotheses. In addition to an empirical method, five case studies related to empirical results have been included.

Analysis results suggest that firms perceiving riskier managerial and competitive environments are more likely to have relocation intentions. Perceptions of risks from the governmental/political environment and macroeconomic environment have no significant relationship with relocation intentions. Also, firms’ performance and technological capability negatively moderate the relationship between perceptions of managerial competitive environment risks and relocation intentions.

This study contributes to the literature on international business relocation strategies by examining perceptions of external risks that determine whether foreign manufacturing firms will relocate. In addition, the research sheds light on the transformation of Chinese economics from labor-intensive to capital-, technological- and knowledge-intensive structures. By applying multi-methods, this research further elaborates empirical results with five case studies.

Talent management is a twenty-first-century concern. Attracting talented individuals to organizations is an important source for firm competitive advantage. Building on signaling theory, this paper proposes that corporate social responsibility (CSR) can be an important tool for talent recruitment.

Across two studies, this paper found support for this hypothesized relationship. In Study 1, a job advertisement was manipulated to include information about CSR and tested it in two groups of 120 master’s degree students who would be in the job market within the year. It was found that CSR was an important factor that increased organizational attractiveness. In Study 2, with 532 external talented stakeholders of 16 organizations, our findings were replicated and advanced by testing whether perceptions of CSR practices (internal and external) influenced perceptions of organizational attractiveness and if this relationship was mediated by organizational reputation.

This study found that perceptions of internal CSR practices were directly related to both organizational attractiveness and firm reputation. However, perceptions of external CSR practices were related only to organizational attractiveness through organizational reputation.

The article’s one of the main limitations has to do with generalizability of the results and the potential common method variance bias.

The findings demonstrate that CSR can play an effective role in attracting potential employees, through enhancement of organizational reputation and organizational attractiveness. If organizations are willing to implement practices that protect and develop their employees, along with practices that improve the quality of the natural environment and the well-being of the society, they can become an employer-of-choice.

This study expands on previous studies by including an experimental design, including two types of CSR practices and a mediating variable in this field study.