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Guided by the social exchange theory, this study aims to examine the mediating relationship among trust in employee, felt trust, and trust in supervisor, and these trust-related factors’ direct and indirect effects on frontline hotel employees’ customer-focused voice and silence.

Survey questionnaires were distributed to collect 307 valid paired supervisor–employee responses from 32 hotels in Taiwan. Structured equation modeling was used to test the hypotheses.

First, treating trust-related variables as two-dimensional constructs (reliance and disclosure), the results confirmed that reliance-based trust in employee increases trust in supervisor through felt trust. Second, supervisor trust in employee was generally stronger than employee felt trust. Third, while felt reliance and disclosure-based trust in supervisor were found to promote customer-focused voice and discourage silence, such opposite effects on voice and silence were not observed for reliance-based trust in employee, felt disclosure and reliance-based trust in supervisor. Fourth, indirect effects of trust in employee and felt trust on voice and silence through trust in supervisor received partial support.

This study provides business insights into managing frontline hotel employees’ voice/silence behaviors through trusting relationships.

This study verified employee felt trust as a mediating mechanism in their trusting relationships with supervisors as well as supervisors’ roles in initiating trust in vertical dyads. Using a two-dimensional trust measure, our analysis illustrated the differential effects of trust-related variables on customer-focused voice and silence, shedding light on the double-edged effects of felt trust and trust in supervisor as well as the conceptual distinction between voice and silence.

The purpose of this paper is to investigate the motivational mechanisms of felt obligation and intrinsic motivation by which felt trust affects promotive voice behaviour and to differentiate the role of two dimensions of felt trust (i.e. felt reliance and felt disclosure).

Self-report data were collected from 269 employees using a two-wave online survey with one-month intervals. A cross-lagged panel model and structural equation modeling were used to test the hypotheses.

Felt reliance has a positive and significant effect on voice behaviour whereas felt disclosure does not. The relationship between felt reliance and voice behaviour is mediated by felt obligation and intrinsic motivation. Moreover, felt disclosure can indirectly affect voice behaviour through intrinsic motivation.

Leaders could make employees feel trusted to promote voice behaviour by allowing latitude and providing information at work. Exhibiting reliance through empowerment and delegation is superior to disclosing personal information.

This paper contributes to the felt trust literature by investigating whether and how felt trust affects voice behaviour and by differentiating two dimensions of felt trust.

The purpose of this paper is to explore factors influencing decision making about disclosure of assisted reproductive technology (ART) use in the workplace.

A qualitative study design was used. In total, 31 women and 6 men who were using or had recently used ART were recruited from British fertility networks and interviewed. Data were transcribed verbatim and thematically analysed.

Two main strands were identified each encompassing two themes: “Concerns about disclosure” covered the very personal nature of disclosing ART treatment and also career concerns and “Motives for disclosure” covered feeling which was necessary to disclose and also the influence of workplace relationships.

The relatively small, self-selected sample of participants was recruited from fertility support networks, and lacked some diversity.

Clarity about entitlements to workplace support and formal protection against discrimination, along with management training and awareness raising about ART treatment is needed to help normalise requests for support and to make decisions about disclosure within the workplace easier.

The study has highlighted an understudied area of research in ART populations. The data provide insight into the challenging experiences of individuals combining ART with employment and, in particular, the complexity of decisions about whether or not to disclose.

In recent years there has been a growing interest in the provision of financial information by small business entities. In the UK, regulation has taken the form of the Financial Reporting Standard for Small Enterprises (FRSSE) and internationally UNCTAD has issued its own reporting guidelines for small enterprises ahead of the International Accounting Standards Board's (IASB's) standard on the subject. Despite this international interest, academic research investigating the accounting and financial reporting needs of small enterprises remains relatively scarce. This UK‐based study aims to assess the potential demand for and usefulness of reporting guidelines specifically designed for small owner‐managed enterprises (SoMEs).

Using postal questionnaires, data were gathered from accountants providing services to SoMEs and the owners of such enterprises.

It was found that most SoMEs produce accounting records, often based on computerised packages. However, financial awareness varies significantly and there is evidence that most small enterprise owners rely on their accountants to prepare their financial statements and are often left bewildered by the complexity of the information provided. With UK and the future IASB standards being designed to meet the needs of the largest small and medium‐sized enterprises (SMEs), there does appear to be a relatively high level of agreement that specific guidance for much smaller entities would be desirable. However, many of the accountants felt that some aspects of existing regulations, such as the UNCTAD level 3 guidelines, were too complex, indicating that regulators need to carefully consider the contents of regulations for the smallest entities.

The findings of this study have implications for regulators who are now considering the possibility of developing guidance for the smallest business entities.

Legislative encouragement to promote collective bargaining by the use of the indirect method of the sanction of incorporation through a CAC award.

The demand for social information by individual investors is supported by the survey reported in this study. Based on the results of the 1991 survey on the usefulness of annual reports to corporate shareholders, there appears to be a strong demand for information about product safety and quality, and about the company′s environmental activities. Furthermore, a majority of the shareholders surveyed also want the company to report on corporate ethics, employee relations and community involvement. Since there appears to be a strong demand for social information by shareholders, serious consideration should be given to requiring certain social disclosures in annual reports. Furthermore, a large minority of those surveyed would like these disclosures to be audited. It may be in the interest of the auditing profession actively to support those areas of social disclosure that it feels comfortable auditing and to develop the skills to provide such audits. If not, the profession may find itself in the position of being required to attest to something for which it has no expertise.

With the worsening of corporate fraud and consequential loss, the growing importance of truthful disclosure is globally advocated. This study aims to examine corporate governance’s role in accountants’ intention to disclose fraudulent practices honestly. At the same time, this study examines intergender differences concerning the formation of the disclosure intention.

Based on the theory of planned behavior (TPB), data from 256 accountants working in China have been collected via an online survey. This data is subsequently analyzed with the partial least square (PLS) structural equation modeling method.

The results revealed that integrity and corporate governance significantly positively affect employees’ attitudes, subjective norms and perceived behavioral control toward disclosure intention. At the same time, it shows that only subjective norm and perceived behavioral control established a significant positive relationship with disclosure intention. It also shows that males display higher attitudes and perceived behavioral control in developing the intention.

This study helps understand accountants’ disclosure intention of fraud practices, especially during shock events such as the COVID-19 pandemic. To the best of the authors’ knowledge, this study is the first to extend the TPB incorporating corporate governance and integrity as antecedents to disclosure intention. At the same time, this study contributes to the existing literature by being the first attempt to investigate intergender differences. Finally, it advances the body of knowledge on employees’ behavior and contributes methodologically by introducing the PLS approach.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

This study aims to assess a moderated-mediation model to account for the relationship between customer mistreatment and frontline hotel employees’ customer-focused voice, where their organization-based self-esteem (OBSE) served as a mediator and their felt trust (reliance and disclosure) by supervisors served as a moderator.

The data were collected through paper-based questionnaires in a cross-sectional survey, consisting of 319 valid supervisor-employee-paired responses from 33 international tourist hotels in Taiwan. Regression analyses were used for hypothesis testing.

OBSE mediates the negative effect of customer mistreatment on customer-focused voice. Employee felt reliance intensifies the negative impact of customer mistreatment on OBSE, and this interaction effect, in turn, reduces customer-focused voice through OBSE. The employee felt disclosure marginally significantly buffers the effect of customer mistreatment on OBSE.

Given the adverse effect of customer mistreatment on customer-focused voice through OBSE, hotels should strengthen employees’ service mindset and value their suggestions. The double-edged effects of felt trust suggest that managers should form a trusting relationship with their subordinates and reassure them that isolated incidents of customer mistreatment will not jeopardize their reputation.

This study integrated sociometer and self-consistency theories to examine OBSE as a psychological mechanism to explain the mistreatment-voice process. Besides assessing felt trust’s two-dimensional effects, this research is possibly the first attempt to examine felt trust as an enabling force or a threat to OBSE in the context of customer mistreatment.

Mental health practitioners working with female clients diagnosed with a serious mental illness (SMI) often face client disclosures of sexual assault. Research has shown that practitioners’ responses can be complicated by the diagnosis and lack of professional training; however, less is known about the role their personal factors may play. The purpose of this paper is twofold: to further understanding of practitioners’ personal reactions and investigate how these reactions affect their professional response.

Nine mental health practitioners participated in face-to-face interviews, in which they were asked to describe their personal reactions when faced with a disclosure and to discuss how these reactions influence client assessment, treatment and referral.

The study results show that lacking training, practitioners expressed feelings of uncertainty, fear and worry about how best to respond without causing further harm. Findings serve to inform future training to support practitioners and, as a result, improve care and treatment for this population.

This study is unique because it explores the personal reactions mental health practitioners’ experience when responding to disclosures of sexual assault among women diagnosed with an SMI and how these reactions may impact their professional response.