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The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.

To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using a cross-sectional survey design, the authors collected primary data of 160 financial managers of firms in Iran using structured questionnaires. The research sample selected was based on Cohen et al.’s (2000) table. To test the research hypotheses, analysis of variance was used.

The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that reducing the honesty-humility of financial managers increases the impact of social pressure on aggressive financial reporting.

This finding provides significant evidence for auditor, managers and policymakers in Iran. Policymakers, auditor and company managers can emphasize compliance with the code of ethics, internal control and corporate governance to increase ethics and reduce negative economic consequences.

To the best of the authors’ knowledge, this is the first case in an emerging economy to survey the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Also, this study contributes to understanding how factors at the individual, social and organizational level combine to influence financial managers’ aggressive financial reporting behavior.

This study contributes to the participative budgeting and budget misrepresentation literature by exploring: (1) whether managers’ judgments of fair behaviors are malleable and context-dependent and (2) if these judgments of fair behavior impact cost reporting misrepresentations. Two experiments investigate these questions. Experiment 1 (n = 42) tests whether the behavior that managers judge to be “fair” differs based on the decision context (i.e., initial economic position [IEP]). Experiment 2 (n = 130) investigates: (1) how managers’ deployment of fairness beliefs influences their reporting misrepresentations and (2) how decision aids that reduce task complexity impact managers’ deployment of fairness beliefs in their misreporting decisions. The study found that managers deploy fairness beliefs (i.e., honesty or equality) consistent with maximizing their context-relevant income. Hence, fairness beliefs constrain misrepresentations in predictable ways. In addition, we find more accounting information is not always beneficial. The presence of decision aids actually increases misrepresentations when managers are initially advantaged (i.e., start with more resources than others). The implications from these findings are relevant to the honesty and budgeting literature and provide novel findings of how managers’ preferences for fairness constrain managers from maximizing their income. The chapter demonstrates that contextual factors can influence the deployment of managers’ fairness beliefs which, in turn, differentially impact their reporting misrepresentation. Another contribution is that providing decision aids, which reduce task complexity, may not always benefit companies, since such aids may increase misrepresentation under certain conditions.

This study investigates the validity of Ferreira et al.’s (2020) Organizational Bullshit Perception Scale by examining its distinctiveness from similar constructs (perceptions of organizational politics, organizational cynicism, procedural justice) and its predictive validity through its relations with important organizational attitudes (organizational identification) and behaviors (counterproductive work behavior and organizational citizenship behavior). This study also examines the moderating effects of honesty–humility on the relations between organizational bullshit perception and the outcomes of counterproductive work behavior, organizational citizenship behavior and organizational identification. Finally, this study examines the incremental validity of organizational bullshit perception in predicting counterproductive work behavior, organizational citizenship behavior and organizational identification above and beyond similar constructs in an exploratory fashion.

Survey data were collected from a sample of working adults online via Amazon’s Mechanical Turk platform across two waves (final N = 323 for wave 1 and 174 for wave 2), one month apart.

The results indicate that organizational bullshit perception, as measured by Ferreira et al.’s (2020) scale, represents a distinct construct that has statistically significant relations with counterproductive work behavior, organizational citizenship behavior and organizational identification, even after controlling for procedural justice, organizational cynicism and perceptions of organizational politics. The results, however, showed no support for honesty–humility as a moderator.

These findings suggest that organizations can benefit from assessing and working to alleviate their employees’ perceptions of organizational bullshit. This construct predicts behaviors and attitudes important for organizational functioning.

This study adds to Ferreira et al.’s (2020) original work by demonstrating organizational bullshit perception’s distinctiveness from existing constructs in the literature and its implications for organizations and their employees.

The literature on communication in change processes, although fundamental, appears to still be very fragmented. The purpose of this study is to provide an explanatory and integrated framework for the communication process in organizational change processes.

The authors conducted 22 semi-structured interviews with employees from 21 companies and 13 different sectors in Germany. The four-step Gioia inductive coding approach was adopted as the methodological approach of the current study.

A final research model reveals that the organizational change communication (OCC) process is marked by specific change-restraining forces associated with the fear of the unknown, habits and convenience. Results also suggest the importance of communication timing and factors that help shape the OCC process, namely the scope, contents and channels of the communication process. Finally, the current research highlights contextual variables of the OCC process, such as credibility or the level of honesty.

The importance of OCC, in particular the understanding of the scope, contents of the message and the channels of communication adopted in the change management process, are important variables in the complexity of change. The paper illustrates the intricacy of communication in change and reinforces the internal and external variables that help shape the OCC process, with implications for change agents and scholars.

Nursing students encounter a combination of academic rigor, clinical demands and emotional hurdles. Juggling coursework, practical training and patient interaction can be stressful, and exposure to such situations may impact their psychological well-being. This study aims to highlight the top strengths among nursing students and identify the strengths associated with well-being.

Convenience sampling was used to select a sample of 150 nursing students studying in first, second and third year from colleges of Gujarat and Rajasthan. Students were administered the Values In Action character strengths inventory, the satisfaction with life scale and scale of positive and negative experience. Data was analyzed using descriptive statistics and correlation.

Results show that among nursing students, kindness emerged as the foremost strength with the highest mean, followed by honesty, creativity, spirituality and teamwork, and the strengths of curiosity, gratitude, perseverance, self-regulation, social intelligence, and zest were positively associated with life satisfaction and positive emotions and negatively related to negative emotions.

The small sample size was a limitation; however, this study has been conducted at different locations to improve generalizability.

This study has profound implications for nursing students, both in their personal development and their future roles as health-care professionals, as fostering these attributes can contribute to the students’ growth, well-being and effectiveness as compassionate and competent caregivers. Working on strengths is associated with well-being; therefore, using strengths identified by this study will have a beneficial effect on the students’ well-being.

Curiosity and social intelligence, for instance, can help nurses better understand patient needs and emotions, developing strengths like perseverance and self-regulation can equip nursing students with tools to cope effectively with the challenges inherent in health-care settings. Traits such as gratitude and social intelligence can enhance communication and empathy which are vital skills for establishing rapport with patients and their families. Emphasizing teamwork as a strength aligns with the collaborative nature of health care. By embodying values like kindness and spirituality, nursing students can create a more compassionate and meaningful experience for patients, as well as themselves.

The research paper identifies and emphasizes the five character strengths that are most commonly observed in a sample of Indian nursing students. In addition, this study delves deeper into these identified strengths to understand how they relate to the overall well-being of nursing students within this specific population. The existing literature has not explored it exhaustively.

To elaborate the picture of credibility assessment by examining how participants of online discussion evaluate the informational credibility of conspiracy theories.

Descriptive quantitative analysis and qualitative content analysis of 2,663 posts submitted to seven Reddit threads discussing a conspiracy operation, that is, the damage of the Nord Stream gas pipelines in September 2022. It was examined how the participants of online discussion assess the credibility of information constitutive of conspiracy theories speculating about (1) suspected actors responsible for the damage, (2) their motives and (3) the ways in which the damage was made. The credibility assessments focussed on diverse sources offering information about the above three factors.

The participants assessed the credibility of information by drawing on four main criteria: plausibility of arguments, honesty in argumentation, similarity to one's beliefs and provision of evidence. Most assessments were negative and indicated doubt about the informational believability of conspiracy theories about the damage. Of the information sources referred to in the discussion, the posts submitted by fellow participants, television programmes and statements provided by governmental organizations were judged most critically, due to implausible argumentation and advocacy of biased views.

As the study focuses on a sample of posts dealing with conspiracy theories about a particular event, the findings cannot be generalized to concern the informational credibility conspiracy narratives.

The study pioneers by providing an in-depth analysis of the nature of credibility assessments by focussing on information constitutive of conspiracy theories.

This study aims to clarify the ambiguous nature of equity sensitivity and understand the associations between equity perceptions and the personality domain in organizational behaviour.

The study reviews 56 articles that rendered associations between different HEXACO personality domains and equity sensitivity and proposed a possibility of equity sensitivity being a situation-activated trait.

The domains of Honesty-humility, Conscientiousness and Agreeableness are predominantly associated with equity sensitivity. The domain of Emotionality is also associated but not as significant as the aforementioned domains. Unexpectedly, Extraversion, the domain of social interactions, and Openness to experience showed little to no associations. The transient nature of equity sensitivity has been proposed that postulates that such nature might help predict an individual’s personality characteristics in a given context.

This review is one of the first, to the best of the authors’ knowledge, to describe the associations between equity sensitivity and the HEXACO personality domains. Additionally, the situational nature of equity sensitivity and relationship with the personality traits is proposed.

This paper investigates the effect of Islamic entrepreneurship on small and medium-sized enterprises' (SMEs) business performance and the development of a framework to comprehensively investigate Islamic entrepreneurship to achieve competitive business advantages. Islamic entrepreneurship was measured through the Islamic entrepreneurial model, which is based on two unobserved constructs: business and spiritual perspectives. These two constructs were used as predictors of business performance. This paper aims to develop a new scale of Islamic entrepreneurship from business and spiritual perspectives to achieve SMEs’ successful business performance.

In total, 189 Muslim respondents were involved and analyzed their responses using exploratory factor analysis and confirmatory composite analysis.

The empirical findings proved that the Islamic entrepreneurial scale with two perspectives is an absolute measure. Besides, the predictive validity findings revealed that business (i.e. trustworthiness, honesty and truthfulness) and spiritual perspectives of Islamic entrepreneurship (i.e. Taqwa, good intention and respecting religious obligations) positively affected SMEs’ business performance.

The novelty of this study lies in expanding the existing research, developing a measurement scale and empirically testing the Islamic entrepreneurship model. To the best of the authors’ knowledge, this is the first study that contributes to the Islamic entrepreneurship literature in the SME context and offers new avenues for potential researchers. The new scale will allow SMEs to understand the halal and haram concepts in more depth and apply the Islamic rules and principles with full spirit.