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Understanding the factors that impact the audit quality of work performed by affiliated offshore entities has become imperative for US accounting firms. The purpose of this paper is to gain a better understanding of the role that cultural differences have on the trait professional skepticism mindset of future auditors in the USA and India.

The authors use the Hurtt (2010) Professional Skepticism Scale (HPSS) to evaluate the role that culture has on the trait professional skepticism mindset of a sample of future auditors in the USA and India.

The authors identify three distinct dimensions of trait professional skepticism embedded in the HPSS. The research finds no significant differences between USA and Indian auditing students on the evidential “trust but verify” dimension of trait professional skepticism; however, US students score higher on the behavioral “presumptive doubt” and self-reliance dimensions.

Given culture significantly influences trait professional skepticism, firms and regulators should be highly cognizant of the type of work that is being sent offshore. Firms using affiliated offshore entities should also ensure that robust integration practices are used to facilitate the level of professional skepticism necessary to perform a quality audit.

By identifying three separate dimensions in the HPSS, the research takes an important step in understanding the factors that impact the quality of audit procedures performed in a critical affiliated offshore entity for US-based accounting firms.

Organizational researchers have long recognized the important role that top managers play within entrepreneurial firms (Ireland, Hitt and Sirmon 2003). Utilizing Covin and Slevin’s (1989) conceptual framework, the current study explores three key entrepreneurial characteristics of top managers and the impact these characteristics have on firm performance. Specifically, we argue that top managers with a high tolerance of risk, those who favor innovative activities and those who display a high degree of proactiveness will positively impact firm performance. In addition, this study examines the influence of top managers’ prestige, structural and expert power on the relationship between entrepreneurial orientation and firm performance. We conclude the study with a discussion of theoretical and practical implications of our findings and suggestions for future research in this area of study.

The purpose of this article is to present a multidisciplinary model that can be used as both a road map for practicing managers to create a sustainability focused culture within their own organizations, and as a guide for future research into the relationship between organizational culture and sustainability.

A narrative synthesis approach is used to integrate extant empirical and practitioner literature spanning various disciplines to build a comprehensive model, including key propositions, to assist both practitioners and researchers alike. Case examples illustrating each component of the model in practice and implications for future research based on the key tenets of the model are also provided.

Building an organizational infrastructure that fosters a culture of sustainability results in positive employee- and organizational-level sustainability performance.

The model presented is an important advancement in the sustainability literature. It is applicable to various sustainability efforts, and it may be applied regardless of the industry or the size of the companies undertaking sustainability initiatives. The model provides a framework to guide research into the relationship between organizational culture and sustainability. Future research should focus on the relationship between the different organizational factors identified in the model, organizational culture and sustainability performance.

The multidisciplinary model presented can be used as a road map for practicing managers to create a sustainability focused culture within their own organizations.

A gap exists in both the empirical and practitioner literature regarding the development and assessment of the organizational factors that foster a culture of sustainability. Moreover, no clear model exists with the expressed purpose of helping leaders create such a culture, while providing a framework to guide research into the relationship between organizational culture and sustainability. In this paper, a comprehensive model, including key propositions, to assist both practitioners and researchers alike is presented. Case examples illustrating each component of the model in practice and implications for future research based on the key tenets of the model are also provided.

The purpose of this paper is to account for the remarkable proliferation of Mexican restaurants and tequila bars in contemporary urban Australia, in the absence of any geographical contiguity, historical connection or cultural proximity between Australia and Mexico.

The paper traces how the particularities of direct cultural contact, interpersonal networks and grass-roots entrepreneurism can open up new markets, and how the ground is, thus, prepared for subsequent large-scale international corporate entry to those markets. This research is based on interviews with key figures in the development of the Mexican food industry in Australia, interpreted in terms of the extant literature on cultural globalisation. The first-hand accounts of these participants have been interpreted in the light of available secondary sources and relevant theory.

The most striking theme to emerge in the study is the relative absence of Mexicans, or even Mexico-experienced Australians, in the making of a market for Mexican food in Australia. Rather, initially, Americans were prominent, as entrepreneurs and in forming a consumer market, while in later decades, entrepreneurs and consumers alike have been Australians whose experience of Mexican food has been formed in the United States, not Mexico. The role of hipster subculture and travel is seen as instrumental. Also of interest is the manner in which the personal experiences and interrelationships of the Americans and Australians have shaped the development of the Mexican food industry. This is not to ignore the much more recent participation of a new wave of immigrants from Mexico.

While the scope of the study is national, the sharper focus is on the experience of Melbourne; it would be useful for future researchers to investigate other major cities, even if Melbourne has been the most pivotal of Australian cities in the history of Mexican food in Australia. The study has conceptual and theoretical implications for debates around cultural globalisation and “Americanisation”.

The paper provides a close-grained and suitably theorised account of how a particular consumer trend has become extended on a global basis, with particular attention to both individual experience and agency, and corporate activity.

The purpose of this paper is to examine the link between foreign ownership and perceived job insecurity. It takes into account that the link can depend on circumstances and type of firm.

The analysis is based on linked employer-employee data from Germany. The data enable us to account for both employee characteristics and firm characteristics. Most importantly, they allow a detailed analysis of moderating influences.

The estimates show that there tends to be a positive link between foreign owners and perceived job insecurity. The link is specifically strong for foreign-owned firms with high personnel turnover or poor employment growth. It is also stronger if the foreign-owned firm providing managerial profit sharing. However, the link tends to be negative for foreign-owned firms with product innovations.

Econometric examinations on the link between foreign ownership and perceived job insecurity are scarce. The study contributes to the literature by using linked employer-employee data and provides a detailed analysis of interaction effects.

Based on the transaction cost theory, this paper aims to investigate the impact of cultural distance on international strategic alliance formation and its underlying mechanisms.

This paper uses the investment of foreign firms in the Chinese Venture Capital market as an empirical background, Obtaining VC data from Zero2IPO Private Equity, CVsource Investment Database (2001–2015). This paper chooses the Logit regression method, according to Lind’s three-step method to test the inverted U-shaped relationship.

The empirical analysis of foreign venture capital firms invested in China revealed that there is an inverted U-shaped relationship between cultural distance and the possibility of international strategic alliances. This relationship is the result of two opposing mechanisms, which are the need and the feasibility of international strategic alliances. In addition, this study further examined the moderating effects of social embeddedness and social reputation, revealing the boundary effects on the complex relationship between cultural distance and possible international strategic alliance formation.

This study focuses on cultural difference, which is a key factor leading to a firm’s transaction costs. Based on the transaction cost theory, this paper investigates the impact of cultural distance on international strategic alliance formation and its underlying mechanisms.

This study aims to investigate the relationship between management characteristics including management capability, management entrenchment, agency costs and overconfidence and firm performance in companies listed on the Tehran Stock Exchange market.

The research population includes 125 companies after applying systematic elimination sampling method during 2010-2016. The primary measure for companies’ performance is return on assets and Demerjian et al. (2012a) model is used to measure managerial characteristics.

The results indicated that two management characteristics, namely, management capability and overconfidence are positively associated with firm performance and improve the level of performance. Agency costs did not have any significant effect on firm performance and management entrenchment leads to deterioration in firm performance.

The paper focuses on managerial characteristics and firm performance, which the results may very helpful to companies and investors to hiring managers with specific characteristics. Moreover, the results may give strength to further studies.

Developing countries’ economic growth very much depend on the successful performance of entrepreneurial-oriented firms. Entrepreneurial orientation (EO) is a valuable conjecturer of firm success. This study mainly focuses on analyzing the effect of EO on the firm performance (FP) with the mediating role of absorptive capacity (ACAP).

To test the hypothetical model, we collected 226 valid responses from senior managers of small and medium enterprises (SMEs). The structural equation modeling technique is performed and research hypotheses are validated.

The findings show that the strong causal relations exit between EO, ACAP and FP. In brief, EO was found to be a predictor of ACAP, and ACAP has a strong positive impact on FP. Moreover, ACAP substantiated to be a mediator between EO and FP.

A notable ramification of this finding is that for SMEs to enhance their performance via EO, the presence of ACAP as a mediator is essential.

The findings of this study can be used as a basis to consider EO to increase firms' level of ACAP and to enhance FP. As a whole, the findings offer pragmatic insights for SMEs and pertinent stakeholders.

So far, little is known about the interrelationship between EO, ACAP and FP. Importantly, the mediating role of ACAP between EO and FP has remained unexplored. This study fills this gap in the existing literature.

The purpose of this paper is to analyse the moderating effect of absorptive capacity on the entrepreneurial orientation of international performance of family businesses.

The sample for this study was collected from 218 family firms associated with the Family Business Institute (IEF). This paper used a structural equation model through PLS-SEM technique to test the proposed model and for contrasting the moderating effect of absorptive capacity on the entrepreneurial orientation of international performance of family businesses.

The main result of this work is that international performance of family businesses is determined, to a great extent, by the entrepreneurial orientation. In addition, this effect is reinforced by the absorption capacity, exerting a positive moderating role.

If family firms want to improve their international results, they must act in the entrepreneurial orientation through the effect of absorption capacities.

The originality of this work comes from the discovery of the new moderating role of absorption capacities in family firms.

This paper aims to study the definition and formation of Skunk Works and how it may present itself as a viable theoretical alternative to other mainstream concepts of collective/corporate entrepreneurships, while dissecting some of the prevalent misconceptions of the extant literature regarding the application of Skunk Works.

This is a literature-based conceptual study that compares and differentiates various forms of group entrepreneurships as discussed in the academic debate.

This study shows how Skunk Works differs from other forms of collective/corporate entrepreneurship through its seven dimensions (isolation, customer needs, focus, planning, trusted project manager, cross-functional teams and leveraging overlaps) while challenging the dominant extant contenders of collective/corporate entrepreneurship.

Skunk Works remains a sustainable form of entrepreneurship, and it is still viable to consider it as a practical construct for smaller as well as larger organisations as a means of solving complicated innovative tasks requiring a multidisciplinary team with expert competence in a relatively quicker period of time.

Organisations may take greater initiatives towards assembling entrepreneurial teams in the Skunk Work tradition.

As a means of understanding collective/corporate entrepreneurship, this study dissects some of the original fundamental cornerstones of Skunk Works entrepreneurship in an effort to present it as a viable alternative construct to the dominant construct of entrepreneurial orientation as well as other extant constructs.