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Article
Publication date: 17 July 2023

Yosra Mnif and Marwa Tahri

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.

Abstract

Purpose

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.

Design/methodology/approach

This study uses a multivariate regression analysis based on hand-collected data consisting of 180 observations from Australian domestic banks between 2010 and 2018.

Findings

The primary results of the empirical analysis indicate that audit partner industry specialization is negatively associated with the level of tax avoidance in Australian banks. Regarding the audit committee, the proportion of industry specialists among audit committee members reduces the magnitude of tax avoidance. These results are robust, as they hold the same for alternative measures of tax avoidance and industry specialization of audit partner and audit committee members. Results from supplementary analysis reveal that the interactive effect of both audit firm and audit partner industry specialization strengthens the auditors’ effectiveness in reducing the level of tax avoidance.

Practical implications

As this study highlights the importance of the industry specialization in decreasing tax avoidance, it can be beneficial for policymakers to assess the impact of good governance on the level of tax avoidance in the banking industry.

Originality/value

Even though the existing studies examine the link between the governance actors’ industry specialization and tax avoidance in nonfinancial firms, this paper explores the banking industry that differs from nonfinancial firms in among others; accounting and fiscal regulations. This study further provides unique evidence indicating that industry specialization of the audit partner constitutes a significant determinant of minimizing the bank’s level of tax avoidance.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 16 May 2023

Isabel Acero and Nuria Alcalde

This study investigates whether the proportion of proprietary directors (blockholders or their representatives) on the board's remuneration committee influences vertical pay…

Abstract

Purpose

This study investigates whether the proportion of proprietary directors (blockholders or their representatives) on the board's remuneration committee influences vertical pay inequality in Spanish listed companies and whether this relationship can be conditioned by the concentration of ownership.

Design/methodology/approach

The sample contains information on the individual compensation of 1048 directors of 57 Spanish listed firms during the period 2013–2018 making up an unbalanced panel with 3565 observations. Panel data regressions are used to study how the presence of proprietary directors on the remuneration committee influences the remuneration of directors, focusing not on their absolute remuneration levels, but rather on their relationship to the average remuneration of the organization's employees (as a measure of vertical pay inequality within the company). The authors also investigate whether this relationship is conditioned by firm ownership concentration.

Findings

The results indicate that the presence of proprietary directors on the remuneration committee acts as a mechanism to reduce vertical pay inequality, even in the context of high ownership concentration.

Originality/value

Unlike the majority of previous research dedicated to the independence of the remuneration committee, this study focuses on the role played by proprietary directors. The results help elucidate the importance of proprietary directors to properly monitor and restrain directors' compensation in contexts of high ownership concentration.

Article
Publication date: 6 October 2023

Jose L. Ruiz-Alba, Anabela Soares and Miguel Angel Rodríguez-Molina

Supply chain collaboration (SCC) is an important element that contributes to enhanced performance. Nonetheless, there is still a need to understand its role in servitization…

Abstract

Purpose

Supply chain collaboration (SCC) is an important element that contributes to enhanced performance. Nonetheless, there is still a need to understand its role in servitization implementation and outcomes. This study aims to address this gap by looking at the impact of SCC on servitization and performance when considering service levels (base, intermediate and advanced).

Design/methodology/approach

Following a quantitative research design, data were collected from firms in pharmaceutical sector.

Findings

Moderation effects were tested. Results suggest that SCC is a crucial moderator when it comes to the influence of service levels on servitization consequences and performance, particularly to advanced and intermediate services.

Originality/value

This study contributes to the literature by providing further empirical evidence of the impact of intermediate and advanced services shedding light into the moderating role of SCC.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 2 January 2024

Fushu Luan, Wenhua Qi, Wentao Zhang and Victor Chang

The connection between digital manufacturing technologies (Industry 4.0) and the environment has sparked discussions on firms' disclosure of negative information on pollutant…

Abstract

Purpose

The connection between digital manufacturing technologies (Industry 4.0) and the environment has sparked discussions on firms' disclosure of negative information on pollutant emissions and the pursuit of positive environmental outcomes. However, very few studies explore how it relates to a firm's robot usage and its mechanism. The purpose of this paper is to investigate the impacts of robot penetration on firms' environmental governance in China.

Design/methodology/approach

The ordered probit model (and probit model) are employed and empirically tested with a sample of 1,579 Chinese listed firms from 2010 to 2019.

Findings

The study reveals a negative relationship between robot usage and the disclosure of negative indicators and a U-shaped relationship between robot usage and positive environmental outcomes. Among the sample, nonstate-owned enterprises (SOEs) display unsatisfactory performance, while heavily polluting industries disclose more information on pollutant emissions. The robot–environmental governance nexus is conditional on firm size, capital intensity and local economic development.

Originality/value

The study proposes a fresh view of corporate environmental governance to assess the environmental implications of robot adoption. It also contributes to identifying the curvilinear, moderating and heterogenous effects in the robot–environment nexus. The results provide rich policy implications for the development of industrial intelligence and corporate environmental governance in the circular economy (CE) context.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 18 October 2021

Deepa Mangala and Neha Singla

This study aims to investigate the role of corporate governance practices in restraining earnings management in Indian commercial banks.

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Abstract

Purpose

This study aims to investigate the role of corporate governance practices in restraining earnings management in Indian commercial banks.

Design/methodology/approach

Estimation of earnings management is based on discretionary loan loss provision and discretionary realised security gains and losses using Beatty et al. (2002) model. The effect of corporate governance on earnings management is examined by performing two-way least square dummy variable regression. Data for a period of five years (2016–2020) is collected from the Centre for Monitoring Indian Economy ProwessIQ database, Reserve Bank of India website, annual report of banks, National Stock Exchange and bank’s website.

Findings

Regression results exhibit that number of board committees, size and independence of audit committee and joint audit are significantly effective in curbing earnings management. Other board-related variables (size, independence, meetings and diligence) and audit committee variables (meetings and diligence) are not effective in restraining earnings management in Indian banks.

Practical implications

The findings may prove to be helpful to regulators, board of directors and investors. It shows the weak area of corporate governance in India that is lack of autonomy to independent directors, which needs regulators attention and it also suggests that the number of independent auditors should be adequate for audit purposes. The board of directors must ensure the formulation of an adequate number of committees, which perform their own super specialised functions. This study brings an alarm to investors not to rely on reported earnings alone as they may be manipulated.

Originality/value

This paper substantiates the scant literature on the role of corporate governance practices in restraining earnings management in banks of emerging markets and to the best of the authors’ knowledge impact of joint audits on earnings management is previously unexplored in Indian banks, which are examined in this study.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 3
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 29 July 2022

Flevy Lasrado, Park Thaichon and Munyaradzi W. Nyadzayo

In the past few decades, relationship management (RM) theory and RM strategies in business-to-business (B2B) contexts have evolved tremendously, driven by constant innovation…

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Abstract

Purpose

In the past few decades, relationship management (RM) theory and RM strategies in business-to-business (B2B) contexts have evolved tremendously, driven by constant innovation. Hence, the purpose of this study is to understand the trends and evolution of RM and relationship quality (RQ) in B2B contexts and empirical insights on RM and RQ in B2B, which in turn would provide insights into trends and future research directions.

Design/methodology/approach

Grounded on the industrial marketing and purchasing group, this study adopts a critical systematic literature review to provide a comprehensive analysis of the past, current and future trends in empirical research insights of RM and RQ in B2B markets.

Findings

This study provides some novel insights into RM in B2B context by using a multidimensional approach to RM and RQ and analyzing prior marketing research from three perspectives: the evolution of RM and RQ in B2B context; prior empirical research; and practical business insights. Overall, these perspectives inform the development of an evolving side of RQ in B2B contexts, leading to some predictions regarding the future of RM in B2B markets.

Practical implications

The exploratory results of this study shed light on the key factors that drive RQ and the importance of RM in B2B markets in the digital age where customers still long for human interaction regardless of the prevalence of advanced technology.

Originality/value

In the wake of advanced technologies and particularly, B2B companies had to turn to virtual platforms and embrace digital transformation to establish and manage their customer relationships. Yet, managing relationships via digital channels has its own challenges for both B2B practitioners and scholars. This indicates that there is still a huge need for attuned RM strategies that align with the changing environments – mainly driven by technological advancement – in B2B markets.

Open Access
Article
Publication date: 4 April 2023

Qifeng Yan

This paper aims to provide a systematic literature review of the state-of-the-art applications of climate information in humanitarian relief efforts, to further the knowledge of…

Abstract

Purpose

This paper aims to provide a systematic literature review of the state-of-the-art applications of climate information in humanitarian relief efforts, to further the knowledge of how climate science can be better integrated into the decision-making process of humanitarian supply chains.

Design/methodology/approach

A systematic literature review was conducted using a combination of key search terms developed from both climate science and humanitarian logistics literature. Articles from four major databases were retrieved, reduced and analyzed.

Findings

The study illustrates the status of application of climate information in humanitarian work, and identifies usability, collaboration and coordination as three key themes.

Originality/value

By delivering an overview of the current applications and challenges of climate information, this literature review proposes a three-phase conceptual framework.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 13 no. 3
Type: Research Article
ISSN: 2042-6747

Keywords

Article
Publication date: 29 March 2023

V.T. Rakesh, Preetha Menon and Ramakrishnan Raman

Pricing is widely acknowledged as a market entry challenge for servitising companies. The purpose of this research is to ascertain the attributes that contribute to willingness to…

Abstract

Purpose

Pricing is widely acknowledged as a market entry challenge for servitising companies. The purpose of this research is to ascertain the attributes that contribute to willingness to pay (WTP) for industrial services and suggest incorporating those attributes to a pricing model.

Design/methodology/approach

Three attributes (Quality of Service, Nearness of Service Provider and Brand Equity of Service Provider) were analyzed at three respective levels to ascertain their importance on WTP. Conventional conjoint analysis (CCA), using an orthogonal design, was the method used. The 346 respondents were decision-makers and top management professionals from various industries.

Findings

Brand Equity emerged as the most significant attribute contributing to WTP, having more than 45% importance – followed by the Quality and Nearness.

Research limitations/implications

The scope of the study is limited to the industries and its Allies. However, the relative importance of the attributes may vary depending on the type of service.

Practical implications

The importance of attributes and their WTP preference helps future researchers create a pricing model involving these attributes. This helps service providers price their services rationally, thus succeeding in servitization.

Social implications

Product life is extended because the manufacturers themselves are servicing it and also help recycle the product with their expertise. Servitization is also helpful for the Indian economy, as it is turning into a manufacturing economy.

Originality/value

This research investigates three attributes that contribute to WTP, in accordance with their level of contribution. It also provides a direction to establish an adequate pricing model for industrial services.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

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