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To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential issues for discussion in private sessions. This study examines boardroom public accountability, contrasting it with accountability in board meetings held in private. The study adopts Erving Goffman's impression management theory to interpret divergences between boardroom behaviour in public and private, or “frontstage” and “backstage” in Goffman's terminology.

The research observes and video-records three board meetings for each of the three boards (nine board meetings), in public and private. The research operationalises accountability in terms of director-manager question-and-answer interactions.

In the presence of an audience of local stakeholders, the boards employ impression management techniques to demonstrate accountability, by creating the impression that non-executive directors are performing challenge and managers are providing satisfactory answers. Thus, they “save the show” in Goffman terms. These techniques enable board members and managers to navigate the interface between demonstrating the required good governance and the competence of the organisations and their managers, while not revealing issues that could tarnish their image and concern the stakeholders. The boards need to demonstrate to the audience that “matters are what they appear to be”, even if they are not. The research identifies behaviour consistent with impression management to manage this complexity. The authors conclude that regulatory objectives have not met their transparency aspirations.

For the first time, the research studies the effect of transparency regulations (“sunshine” laws) on the behaviour of boards of directors meeting in public. The study contributes to the embryonic literature based on video-taped board meetings to access the “black box” of the boardroom, which permits a study of impression management at board meetings not previously possible. This study extends prior impression management theory by identifying eleven impression management techniques that non-executive directors and managers use and which are unique to a boardroom context.

The current paper aims at exploring the audit committee characteristics’ effect on impression management.

The methodology is based on the use of the content analysis of financial annual reports, as data of a 69-company sample study from 2015 to 2019 attained from “Amman Stock Exchange” has been analyzed. Moreover, multiple regression analysis on panel data was employed.

The results show that the independence of the audit committee, the financial expertise of the audit committee and female members negatively affect impression management, implying that these characteristics mitigate financial reporting manipulation and decrease the practices of impression management. However, the findings detect no significant influence for committee meetings on impression management.

Notably, the current work is applicable and useful for understanding the audit committee’s role in enhancing the financial reporting’s quality, along with the significance of the audit committee in growing the stakeholder’s confidence in financial reporting. In light of these results, regulatory bodies’ efforts are encouraged to create additional strategies and instructions to ensure the trustiness and credibility of financial reporting.

This paper will be useful to companies that want to improve the quality of financial reporting and decrease the impression of management’s effect on financial reporting’s readers. Moreover, this paper contributes to the literature on impression management by exploring the effect of audit committees on impression management of annual financial reports of the users in the context of emerging markets and Middle East countries, particularly Jordan.

Drawing from impression management theory, this study examines how the leader's negative feedback affects the employees' creative process engagement (CPE) and whether impression management motivation plays a mediating role in this process. In addition, the moderating role of face consciousness is analyzed in the relationship between negative feedback and impression management motivation.

A time-lagged design with three data-collection points was implemented based on a dataset of two studies of follower–leader pairs (Ns = 165, 30 and 682, 89) in China. Ordinary least squares regression analyses were conducted to test the hypotheses.

The leader's negative feedback positively affected employees' CPE via impression management motivation. The relationship was stronger when face consciousness salience was high.

This study suggests that negative feedback is also valuable. Supervisors should learn how to stimulate employees' impression management motivation when delivering negative feedback and ensure that employees know that CPE can bring help and status rewards. Moreover, supervisors may consider using face strategies when providing negative feedback.

This study provides new insights into the association between the leader's negative feedback and employees' CPE by impression management as a psychological mechanism and face consciousness as an important boundary condition. It lays a foundation for further systematic research on CPE based on sociological theory.

The purpose of this paper is to investigate whether analysts’ personal cognitive traits mitigate the efficacy of graphical impression management.

Three experiments are conducted wherein 525 professional accountants working as financial analysts rate a hypothetical company’s performance graph depicting its net income trend. The manipulation is the presence (absence) of impression management techniques. Hypotheses test whether different techniques are effective and whether analysts’ cognitive reflection ability mitigates manipulation efficacy.

Presentation enhancement is effective only with impulsive analysts, showing the weakness of this technique through the use of colors. Measurement distortion and selectivity techniques are effective for reflective and impulsive analysts; however, reflective analysts are more critical about graphs prepared via selectivity that emphasize profit recovery following crises.

Each impression management technique is investigated in isolation and in controlled conditions. Further research could consider how personal cognitive traits impact the efficacy of combined techniques and whether imbedding manipulated graphs with other information mitigates impression management efficacy.

Research on impression management is mostly “task-oriented;” few “people-oriented” studies focus on decision making by those using financial reports. Users’ cognitive reflection ability is shown to undermine the efficacy of some impression management techniques.

Financial analysts, auditors and regulators could develop mechanisms to avoid pervasive usage of (or enhance skepticism regarding) techniques not mitigated by users’ reflectiveness.

Evidence from financial analysts with an accounting background provides insights on individual characteristics’ influence on graphical impression management efficacy.

The UK private finance initiative (PFI) public policy is heavily criticised. PFI contracts are highly profitable leading to incentives for PFI private-sector companies to support PFI public policy. This contested nature of PFIs requires legitimation by PFI private-sector companies, by means of impression management, in terms of the attention to and framing of PFI in PFI private-sector company annual reports. The paper aims to discuss this issue.

PFI-related annual report narratives of three UK PFI private-sector companies, over seven years and across two periods of significant change in the development of the PFI public policy, are analysed using manual content analysis.

Results suggest that PFI private-sector companies use impression management to legitimise during periods of uncertainty for PFI public policy, to alleviate concerns, to provide credibility for the policy and to legitimise the private sector’s own involvement in PFI.

While based on a sizeable database, the research is limited to the study of three PFI private-sector companies.

The portrayal of public policy in annual report narratives has not been subject to prior research. The research demonstrates how managers of PFI private-sector companies present PFI narratives in support of public policy direction that, in turn, benefits PFI private-sector companies.

Because corporate social responsibility (CSR) reports in China are surging in quantity but are low in quality, impression management in CSR reports has become a hot research topic in recent years. This paper aims to research whether and how media coverage affects CSR report impression management and whether CSR report disclosure attributes have different regulating effects.

Based on the effective supervision hypothesis and the market pressure hypothesis, this study uses Heckman’s two-stage regression model to examine the effect of media coverage on CSR report impression management from the perspective of managers’ self-interest.

The results support the market pressure hypothesis, which suggest that firms with higher levels of media coverage are more likely to engage in CSR report impression management, and this effect is especially significant in firms with a higher proportion of institutional investor shareholding and more analysts tracking. Further cross-sectional group studies show that market pressure is only present in firms whose CSR reports are subject to mandatory disclosure without third-party assurance or policy-oriented media attention.

This paper does not consider the attention of other forms of media. The findings of this paper has policy implications for a better understanding of the motivation underlying impression management in CSR reports, encouraging voluntary disclosure and assurance to relieve the market pressure from media coverage.

From the perspective impression management of social responsibility report, further understanding the governance role of media coverage. A large number of previous literatures have shown that media coverage has a good supervisory role, but these studies mainly focus on the financial level of enterprises. Media coverage seems to be a “double-edged sword”. While it plays a supervisory role and inhibits earnings management or irregularities at the financial level, it also brings enormous market pressure to the enterprises, which is reflected in the increase of impression management behavior of social responsibility reports at the non-financial level, and this pressure is probably caused by the financial level.

Voluntary disclosure and verification of social responsibility reports, as an important mechanism to improve the quality of social responsibility reports, supports the correctness, scientificity and rationality of the current policies of the SFC and the exchange on encouraging voluntary disclosure and verification. In the future, changing regulatory thinking, encouraging voluntary disclosure of social responsibility reports and introducing more independent and authoritative certification agencies should be the direction and focus of policy-making, so that social responsibility reports can play a better role in helping investors make decisions.

From the perspective of impression management of CSR reports, this paper provides evidence regarding the effect of media coverage and its transmission mechanisms. This paper uses China's unique institutional environments to study the impact of different types of media coverage on impression management in CSR reports in emerging market economy. Different from the institutional environment of developed countries such as the USA, mandatory disclosure and voluntary disclosure coexist in CSR reporting in China. The authors provide critical evidence to show that third-party assurance and voluntary disclosure improves the quality of CSR reports.

Expenditures on beauty, fitness and body shaping by females have increased significantly in recent years. Most previous studies examined this from the psychological perspective of self-acceptance and self-liking. However, this phenomenon may also have social implications. This study aims to provide a profound understanding of the social environment for female professionals as well as actionable insights for the government and social institutions.

A research model was developed based on impression management and social identity theories incorporating impression management motives, impression construction consumption and social identity. A survey study of 419 Chinese female professionals was conducted to test the research model.

This study surveyed 419 Chinese female professionals and found that impression management motives significantly drove female professionals to spend on their faces and bodies for impression construction, which in turn contributed to the enhancement of their social identities in three dimensions: relational identity, public identity and collective identity.

In a male-dominated society, it has become a norm that females should be cautious about their facial appearance and body shape. Females are often forced to consume to attain physical attractiveness and to construct a favorable social image. This study shows that consumption for impression construction has become a frequently used strategy for impression management and identifies key areas of societal concern.

Images are playing an increasingly important role in organizational life. This trend has spawned interest in how organizations can improve and protect their images. Yet, in our eagerness to study image promotion and repair, organizational scholars have overlooked the practice of image spoiling. Image spoiling occurs when an organization uses words and other symbols to attack the image of another organization. One of the most pervasive forms of image spoiling is interorganizational defamation. The purpose of this study is to explore some of the dynamics of interorganizational defamation. Data was collected from 68 interorganizational defamation cases that were adjudicated in the U.S. federal or state courts between 1964 and 1998. A model of interorganizational defamation was inductively derived from the defamation cases using grounded theory as a qualitative methodology. The model identifies some of the strategies of interorganizational defamation and their methods of implementation.

This study aims to identify the consumption mechanism by which consumers’ materialism creates purchase intentions for luxury athleisure products through impression management purchase motivation and to verify the moderating effect of sustainability in this mechanism.

This study conducted a scenario-based online survey by dividing into two groups according to the sustainability of luxury brand products (non-sustainable vs sustainable). Structure equation modeling (SEM) was performed to verify the hypotheses.

The SEM results showed that materialism has a positive effect on the purchase intention of luxury athleisure products. It was also confirmed that impression management purchase motivation mediates the relationship between materialism and purchase intention. As a result of examining the moderating effect of sustainability, materialism directly affects purchase intention for unsustainable products, but only indirectly affects sustainable products through impression management purchase motivation.

This study expanded the research on luxury brands by providing the consumption mechanism of luxury athleisure considering sustainability.

Luxury brand marketers should strategically motivate consumers to purchase by activating materialistic tendencies such as ownership and display for general athleisure products and using impression management purchase motivation for sustainable products.

This study explored unresolved research areas on the consumption mechanism of luxury athleisure by identifying the mediating role of impression management purchase motivation in the relationship between materialism and luxury consumption and exploring the moderating role of sustainability.

Periodically, African Industrial Managers face management decisions regarding how to build or create images of themselves in the perception of their subordinates. This article describes an inquiry into how the African Industrial Manager would manage the impressions of his subordinates. It identified frameworks and methods that recognise the role processes play in organisational life through impression management formations. This was done through the use of focus groups and key informant interviews, with managers and workers in forty‐five firms in the manufacturing and service sub‐sector of both private and public sectors of the economy. It was discovered that an agenda for practicing impression management in African work organisations could adopt the IMD‐AIMmodel of impression management, which highlights the Physical Appearance and Trait‐Signal Dimension, Direct‐Indirect Acquisitive Dimension and Direct‐Indirect Protective Dimension. This model offers increasing potential benefits for African Industrial Managers and the work organizations they manage within their differentiated environments.