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We examine whether the percentage of independent members sitting on the audit committee, in different institutional settings, impacts the market reaction (measured by the abnormal stock returns variance and the abnormal trading volume) to earnings announcements. For our sample composed of more than 7'600 earnings announcements made by European firms from 15 countries between 2006 and 2014, we find that the market reactions to earnings announcements are significantly larger when the audit committee is more independent in countries with weak institutional setting. Our results generally hold after controlling for numerous methodological issues. We conclude that more independent audit committees are substitutes for weak institutions to increase the credibility of earnings announcements. Our results should be of great interest for European regulators who recently introduced new requirements for public firms regarding audit committees’ independence.

In this paper, I explore what shapes the identities of digital nomads (DNs), a class of remote workers who travel and work concurrently. Through extensive fieldwork and interviews with 50 digital nomads conducted in seven coworking hostels in Mexico in 2022, I construct a theory of DN identity. I base this upon the frequent transformations they undergo in their Circumstances, which regularly change their worker identity.

DNs relinquish traditional social determinants of identity, such as nationality and religion. They define their personal identities by their passions and interests, which are influenced by the people they meet. DNs exist in inherently transitive social spaces and, without rigid social roles to fulfil, they represent themselves authentically. They form close relationships with other long-term travellers to combat loneliness and homesickness. Digital nomads define their worker identities around their location independence. This study shows that DNs value their nomadic lifestyle above promotions and financial gain. They define themselves by productivity and professionalism to ensure the sustainability of their lifestyle. Furthermore, digital nomad coworking hubs serve focused, individual work, leaving workplace politics and strict ‘office image’ norms behind. Without fixed social and professional roles to play, digital nomads define themselves personally according to their ever-evolving passions and the sustainability of their nomadic life. Based on these findings, I present a cyclical framework for DN identity evolution which demonstrates how relational, logistical, and socio-personal flux evolves DN’s worker identities.

The purpose of this empirical study is to develop an understanding of how human resource (HR) managers employed by organizations with an explicit sustainability agenda view employees as stakeholders, and to explore how such views are operationalized in HR policies and practices.

An interpretive approach using data from 35 semi-structured interviews was adopted for this study. Data were transcribed and analyzed using the Gioia methodology.

Comparison of approaches to sustainable human resource management (HRM) revealed three distinctive conceptualizations of employees with respect to the sustainability agenda – employees as a driving force for sustainability, employees as consumers of HR practices and employees as members of a community. Strong levels of integration between the HRM and sustainability agendas were only evidenced in those organizations where an attempt had been made to address all three roles simultaneously. Findings suggest that engagement with a sustainability agenda widens the remit of the HRM function, underscoring the importance of employees' roles as consumers of HR practices and as members of wider communities.

By addressing the integration of HRM with a sustainability agenda, this article helps practitioners recognize diversity among employees' roles and the varying associated needs. Examples of policy and practice initiatives that effectively address these needs are provided.

HRM has been widely criticized for overemphasizing shareholder value, thereby lacking in attention to the needs of other stakeholders, including employees. Findings from this study suggest the holistic approach advocated by a sustainability agenda can effectively quell these concerns.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

The aim of this study was to assess whether the removal of blood donation “barriers” facilitates blood donation intentions, using a sample of African migrants, and to identify the implications for social marketing. African migrants are currently under-represented as blood donors in Australia. Some members of the African community have unique donation needs that can only be served by this community.

Interviews were conducted with 425 people from the African community in Victoria and South Australia. Factor analysis was performed on the barriers and the removal of barriers. Item groupings for both constructs differed, suggesting that barriers and their removal are not necessarily opposite constructs.

The cultural society factor was negatively associated with blood donation intention (i.e. a barrier), whereas engagement and overcoming fear were positively associated with blood donation intention (i.e. facilitators). Cultural issues and lack of understanding were not seen to impede blood donation. Additionally, the removal of cultural barriers did not facilitate increases in blood donation intentions. Thus, the removal of barriers may not be sufficient on their own to encourage donation.

This only examines the issue with regards to whether the removal of barriers is a facilitator of blood donation with one group of migrants, and relationships may vary across other migrant and non-migrant groups.

Policymakers often use social marketing interventions to overcome barriers as a way of facilitating blood donation. This research suggests that removing barriers is indeed important because these barriers impede people considering becoming blood donors. However, the findings also suggest that the removal of barriers is insufficient on its own to motivate blood donations (i.e. the removal of barriers is a hygiene factor). If this is the case, social marketing campaigns need to be multifaceted, removing barriers as well as leveraging facilitators, simultaneously.

This work identified that the impact of barriers and their removal may facilitate effective social marketing campaigns in differing ways, in the context of blood donation.

How barriers and their removal impact social marketing activities (i.e. blood donation behaviour) has generally not been explored in research.

Provides background to the Dada movement, founded by expatriates mainly from Europe in the period from the middle to the end of World War I; and gives guidance on developing a collection of works covering Dadaism.

As a consequence of the global financial and economic crisis, the European Commission recently reformed the audit market. One objective was to restore public trust in the auditing profession and thus to enhance the audit function. This study investigates whether perceptions of auditor independence and audit quality are influenced by audit firm rotation, auditor retention and joint audits, because regulators argue that these instruments can improve auditor independence and audit quality. Therefore, we conduct an experiment with bank directors and institutional investors in Germany. The results indicate a negative main effect for joint audits on perceived auditor independence, and that a rotation cycle of 24 years marginally significantly impairs participant perceptions of audit quality, compared to a rotation cycle of only ten years. Besides the main effects, planned contrast tests suggest a negative interaction between rotation and joint audit on participant perceptions of auditor independence. Moreover, a negative interaction effect is revealed between rotation after 24 years and retention on perceptions of audit quality. It is particularly noteworthy that we failed to identify a positive impact of the regulatory measures taken or supported by the European Commission on perceptions of auditor independence and audit quality.