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This study aims to examine the influence of ownership structure and board characteristics on the performance of Indonesian Islamic rural banks (IRB) using the system generalized method of moment model.

This research uses Indonesian IRB unbalanced annual panel data from 2016 to 2022. IRB performance is measured by return on assets (ROA), return on equity (ROE) and nonperforming financing (NPF). The ownership structure is represented by controlling shareholders, ownership of the board of directors (BD) and ownership of the board of commissioners (BC). Meanwhile, board characteristics are represented by the size of the BC, the proportion of female board directors and female president directors.

The results show that the ownership structure and board characteristics play an important role in improving the IRB’s performance. Technically, the results show that the size of the BC and the ownership of the BD increase all IRB performance measures. Female president directors and controlling shareholders improve IRB’s performance as measured by ROA and ROE. Women’s boards of directors improve IRB performance as measured by NPF. Meanwhile, the ownership of the BC does not show its effect on all IRB performance measures.

This study fills a literature gap on the influence of ownership structure and board characteristics on IRB Indonesia’s performance. In addition, it adds understanding and insight for Islamic bank regulators, management and IRB depositors in Indonesia.

To the best of the authors’ knowledge, this study is one of the first to provide an empirical survey on the influence of controlling shareholders and board characteristics on IRB performance, particularly in Indonesia.

Gatekeepers play an important role in research conducted with children and youth. Although qualitative researchers frequently discuss institutional and individual gatekeepers, such as schools and parents, little attention has been paid to the role that Institutional Review Boards (IRBs) play in determining who is allowed to research particular populations and the ramifications of these decisions for findings involving children and youth. In order to examine this role, we compare negotiations of two researchers working on separate projects with similar populations with the IRB of a large Midwestern university. In both cases, it is likely that board members used their own personal experience and expertise in making assumptions about the race, social class, and gender of the researchers and their participants. The fact that these experiences are supported by findings across a wide range of IRBs highlights the extent to which qualitative research with children is changed (or even prevented) by those with little knowledge of typical qualitative methodologies and the cultural contexts in which research takes place. While those such as principals, teachers, and parents who are traditionally recognized as gatekeepers control access to specific locations, their denial of access only requires researchers to seek other research sites. IRBs, in contrast, control whether researchers are able to conduct research at any site. Although they wield considerably more control over research studies than typical gatekeepers, the fact that they are housed in the institutions at which academic researchers work also means that we can play a role in their improvement.

This study examines the determinants of enforced tax compliance behavior of Malaysian citizens where trust in tax authorities is assumed to be a mediator. Quota sampling method was used to select a sample of 340 participants to participate in a survey. A two-step structural equation modeling (SEM) process was adopted to test a framework comprising 13 hypotheses. Model fit was initially measured using confirmatory factor analysis (CFA) while model specification was applied in the second stage to test the structural relationship. The mediating effects of trust in tax authorities were tested via Baron and Kenny (1986) approach, bootstrapping, and AMOS AxB estimand. The findings confirmed that trust in government, trust in tax administrator, power of Inland Revenue Board of Malaysia, and awareness influence enforced compliance. However, tax morale and tax amoral behaviors do not influence enforced compliance. The findings suggest that citizens would fulfill their tax responsibilities if they believe that tax authorities are effective in tax administration. Trust in government fosters trust in the tax authorities. This study contributes to existing literature by confirming the factors that affect enforced tax compliance.

I want to read the controversies and scandals surrounding Institutional Review Boards (IRBs) within a critical pedagogical, discourse. Ethics are pedagogies of practice. IRBs are institutional apparatuses that regulate a particular form of ethical conduct, a form that may be no longer workable in a transdisciplinary, global, and postcolonial world. I seek a progressive performative cultural politics that enacts a performance ethics based on feminist, communitarian assumptions. I will attempt to align these assumptions with the call by First and Fourth World scholars for an indigenous research ethic (Smith, 1999; Bishop, 1998; Rains, Archibald, & Deyhle, 2000). This allows me to criticize the dominant biomedical and ethical model that operates in many North American universities today. I conclude with a preliminary outline of an indigenous, feminist, communitarian research ethic. This ethic has two implications. It would replace the current utilitarian ethical model that IRBs utilize. It argues for a two-track, or three-track IRB model within the contemporary university setting.

This study aims to render a fundamental assessment of the Basel II internal ratings-based (IRB) approach by taking readings of the Australian banking sector since the implementation of Basel II and comparing them with signals from macroeconomic indicators, financial statistics and external credit ratings. The IRB approach to capital adequacy for credit risk, which implements an asymptotic single risk factor (ASRF) model, plays an important role in protecting the Australian banking sector against insolvency.

Realisations of the single systematic risk factor, interpreted as describing the prevailing state of the Australian economy, are recovered from the ASRF model and compared with macroeconomic indicators. Similarly, estimates of distance-to-default, reflecting the capacity of the Australian banking sector to absorb credit losses, are recovered from the ASRF model and compared with financial statistics and external credit ratings. With the implementation of Basel II preceding the time when the effect of the financial crisis of 2007-2009 was most acutely felt, the authors measure the impact of the crisis on the Australian banking sector.

Measurements from the ASRF model find general agreement with signals from macroeconomic indicators, financial statistics and external credit ratings. This leads to a favourable assessment of the ASRF model for the purposes of capital allocation, performance attribution and risk monitoring. The empirical analysis used in this paper reveals that the recent crisis imparted a mild stress on the Australian banking sector.

Given the range of economic conditions, from mild contraction to moderate expansion, experienced in Australia since the implementation of Basel II, the authors cannot attest to the validity of the model specification of the IRB approach for its intended purpose of solvency assessment.

Access to internal bank data collected by the prudential regulator distinguishes this paper from other empirical studies on the IRB approach and financial crisis of 2007-2009. The authors are not the first to attempt to measure the effects of the recent crisis, but they believe that they are the first to do so using regulatory data.

The purpose of this study is to demonstrate that the internal ratings-based (IRB) approach provides more effective risk discrimination than the standardized approach when calculating regulatory capital for retail credit risk exposures.

The author uses four retail credit data sets to compare regulatory capital appropriation using the IRB approach and the standardized approach. The author follows the regulatory capital calculation method recommended under Basel III. For the IRB approach, the author uses a logistic regression to determine the probability of default.

The results suggest that the IRB approach provides more effective risk discrimination across individual exposures, which allows more regulatory capital to be held against riskier exposures and less regulatory capital to be held against less risky exposures. The author further argues that the Basel III output floor, as presently constructed, may disincentivize the use of the IRB approach and further diminish the value of secured lending under the IRB approach. To address this issue, the author offers two simple adjustments to the current design of the output floor.

While studies have argued the idea of risk-sensitive regulatory capital, the author has not observed any research that empirically compares the risk-sensitivity of regulatory capital across retail credit exposures, which makes up a significant portion of many banks’ credit exposures. This study also highlights what appears to be a major point of concern for the output floor, which is set to be phased in starting January 2022. This is of particular value because this point has not appeared to receive any attention in the literature thus far.

This paper aims to investigate the principles of high reliability organisations (HROs), present in safety and crisis teams, as applied to innovation teams. Safety and crisis teams cannot fail, as failure leads to disaster and casualties. Innovation teams cannot fail either, as this harms the organisations’ competitiveness and effectiveness. Do HRO principles, rooted in mindful infrastructure, enable innovation resilience behaviour (IRB)?

A study of 18 innovation projects performed by project teams was carried out. A survey by team members/leaders of these teams was completed; team members/leaders of other projects were added to achieve a larger sample. Mindful infrastructure consists of team psychological safety, team learning, complexity leadership and team voice. The analyses assessed the teams’ mindful infrastructures as a causal condition enabling IRB.

Applying qualitative comparative analysis (QCA), the findings indicate that mindful infrastructure enables team IRB, which is a set of team behaviours indicating their resilience when encountering critical incidents. Teams apply different “paths” to IRB.

The exploratory study’s generalizability is limited. The findings nonetheless indicate the usefulness of non-linear techniques for understanding different roads to successful innovation processes.

HRO principles are applicable by non-HROs. These require investments in organisational learning.

HRO studies fail to account for the antecedents of HRO principles. This study groups these antecedents of team behaviour into a mindful infrastructure. QCA has not been applied within the domain of HROs before and only scarcely within the domain of innovation teams.

The purpose of this paper is to re-examine the moderating effect of career stage on the relationship between job embeddedness and innovation-related behaviour (IRB).

Data were collected from a sample of 310 Chinese media organisation employees and were analysed using moderated structural equation modelling.

Career stage significantly moderated the relationship between job embeddedness and IRB; individuals who experienced high job embeddedness in their early career stage were found to be engaged in more IRBs than those who experienced low job embeddedness in their early career stage. Moreover, the author also found that individuals who experienced high job embeddedness at mid-late career stages were less engaged in IRB, as compared to those at earlier career stages.

These findings contribute to the understanding of the relationship between employee job embeddedness and IRB at different career stages. The findings are limited by the cross-sectional nature of the data.

This study demonstrates that individuals at a mid-late career stage may define their work roles differently to those at an early career stage. Employers often expect individuals in the mid-late career stage to facilitate the work of others and to assist junior colleagues in their professional growth (Super et al., 1996).

The purpose of this research was to explore common conceptions about the underlying nature of teachers’ organizational citizenship behaviors (OCBs). Two studies were conducted to examine the dynamic and subjective nature of the boundary between teachers’ in-role and extra-role behavior. Study 1, based on a sample of 205 teachers from 30 elementary schools in Israel, examined this boundary between teachers’ in-role and extra-role behaviors through teachers’ career stages. Study 2, based on a survey of 29 principals, 245 teachers, and 345 parents from 30 elementary schools in Israel, investigated how different stakeholders in schools (principals, teachers, parents) conceptualized teachers’ in-role–extra-role boundary. Results from these two studies attest to its dynamic and subjective nature. Implications for research and practice are discussed.

David Carpenter argues in favour of Internal Review Boards taking a virtue ethics approach to their reviews of research proposals. Carpenter views principle- and code-based approaches as in competition with virtue ethics, and he describes reliance on principles and codes as neither necessary nor sufficient. We agree with Carpenter’s thesis that a virtue ethics approach would be beneficial and even necessary for exemplary review of research proposals. We disagree with Carpenter, however, about the weight that should be given to principles and codes. We defend here our view that principles and regulations are indispensible to ethical review of research, in spite of the fact that principles often conflict with each other. In those situations, the reviewer’s virtue of practical wisdom is necessary to adjudicate between competing ethical claims.