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The authors investigate when and why a subordinate's expressive suppression facilitates workplace creativity, building on the conservation of resources theory and considering the effect of the supervisor's expressive suppression and time pressure as boundary conditions.

Multisource data were collected from 132 teams in northwestern China, including 132 supervisors and 648 subordinates. Hierarchical regression analyses were used to test the effects.

The subordinate’s expressive suppression was positively related to their workplace creativity. Challenge time pressure was positively related to workplace creativity, and the subordinate’s expressive suppression was positively related to workplace creativity when challenge time pressure was lower and the supervisor's expressive suppression was higher. Hindrance time pressure was negatively related to workplace creativity, and a positive relationship between a subordinate's expressive suppression and workplace creativity was also found with less hindrance time pressure and greater expressive suppression by their supervisor.

By examining the role of the supervisor as a source of downward spillovers in various time pressure contexts, the study explains why a subordinate’s suppression facilitates workplace creativity from the conservation of resources perspective.

This study aims to examine the effect of state-level legal risk on audit fee pricing in the USA. This study hypothesizes that auditors are more likely to charge higher audit fees to clients headquartered in states with higher legal risk in terms of probability of being sued, expected size of damages allocated to the auditors and breadth of third parties able to claim damages.

This study hypothesizes that higher state-level legal risk leads to higher audit fees. To test this, this study estimates ordinary least squares regressions of audit fees for 56,576 company years from 2001 to 2018 with the three measures of state legal risk and other factors known to affect audit fees.

This study finds that state-level legal risk is positively associated with audit fee pricing for two of three measures. Interestingly, the third measure, breadth of third parties able to claim damages, is negatively associated with audit fees.

To the best of the authors’ knowledge, this paper fulfills an identified need and is the first study to comprehensively test the association between state-level differentials in legal risk and audit fees.

This paper aims to focus on one of the most frequently cited problems with respect to the performance management process: the prevalence of performance appraisal distortion.

Through semi‐structured interviews with managers, this paper attempts to answer the following question: Which factors influence managers' motivation to distort the performance evaluation ratings of their subordinates?

This paper offers three main contributions or implications. First, from a methodological point of view, using a qualitative research design to investigate the appraisal of subordinates' performance is useful because it allows us to reduce the gap between research and practice. Second, this study shows that researchers must embrace or integrate various theoretical perspectives (rational, affective, political, strategic, cultural, justice, and symbolic), given that managers' motivation to evaluate subordinate performance cannot be analyzed outside of the social context. Third, from a practical point of view, managers' motivation to evaluate subordinate performance is less about the technique used and more about leadership support, execution, and overall performance culture.

To date, prior research has focused on improving performance appraisal accuracy through experimental research design by emphasizing rating criteria, rater errors, rater training, and the various rating methods. Despite extensive research, very little progress has been made toward improving rater accuracy.

The purpose of this paper is to examine two significant political advertising campaigns which used the “It’s Time” slogan and to reflect on how these related to official, popular and commercial nationalism in Australia. The paper is primarily concerned with two main issues: identifying and examining the variety of images of Australia in two key television advertisements, and exploring the methods by which advertising agencies created positive images of Australia and Australians in the two campaigns. It specifically highlights the significance of the “It’s Time” campaign, which is relevant for scholars and advertisers seeking to understand effective political communication.

This paper examines television advertisements by using semiotics as the principal methodology. The research methodology devised for the advertisements consists of two main components: a shot combination analysis, also known as a shot-by-shot analysis, and a semiological reading of the visual and acoustic channels of the advertisement.

This paper examines the use of commercial nationalism in television advertising. As one of many social and cultural influences, advertisements assist the individual in understanding their notion of themselves and their relationship with the wider community – be it local, national, regional or global. The primary focus of this research is the phenomenon of commercial nationalism – the adoption of national signifiers in the marketplace. However, by examining the more general discourse on nationalism, particularly the voice of official nationalism – the promotion of nationalism by the nation-state (or those aspiring to power), the symbiotic relationship between these two complementary brands of nationalism is explored.

The methodology adopted for analysing the two political advertising campaigns offers conceptual and practical value. It provides a consistent set of terms and concepts for further research to build upon. The paper provides insights for the marketing or examination of advertising campaigns. The paper demonstrates the power of market research to inform a framing strategy for a political campaign. The paper contributes to the body of knowledge in this area and thus society’s understanding of these important periods in the nation’s history. In particular, the paper provides an exploration into the “It’s Time” campaign and how it mobilised a broader cultural awakening to engineer success at the ballot box in 1972. The two case studies examined in this paper are relevant to political scientists and media and communication scholars.

The purpose of this paper is to explore the factors affecting the intention of social networking sites (SNS) users to comply with government policy during the COVID-19 pandemic.

Based on the theory of appraisal and coping, the research model is tested using survey data collected from 326 SNS users. Structural equation modeling is used to test the research model.

The results show that social support has a positive effect on outbreak self-efficacy but has no significant effect on perceived avoidability. Government information transparency positively affects outbreak self-efficacy and perceived avoidability. Outbreak self-efficacy and perceived avoidability have a strong positive impact on policy compliance intention through problem-focused coping.

The results suggest that both government and policymakers could deliver reliable pandemic information to the citizens via social media.

This study brings novel insights into citizen coping behavior, showing that policy compliance intention is driven by the ability to cope with problems. Moreover, this study enhances the theoretical understanding of the role of social support, outbreak self-efficacy and problem-focused coping.

The purpose of this paper is to explore how cultural intelligence (CQ) and emotional intelligence (EI) can assist with navigating the complexities associated with diversity in the workplace.

This paper was developed through a comprehensive literature review related to the constructs of EI and CQ.

The authors focused on the conceptualization and evolution of the intelligence types as reflected in the literature, examine research that connects the intelligence types with issues of the workplace, and its contributions when used in a diverse workplace for improving organizational outcomes and access and inclusion of underrepresented cultural and social groups.

This paper explores the constructs of EQ and CQ and specifically the value the constructs may provide to individuals and organizations. Further, means of developing CQ and EI are discussed

The purpose of this mixed methods study is to define the core components of a system‐wide, acute care program designed to meet the needs of older adults.

Concept mapping methodology (multidimensional scaling and cluster analysis) was used to obtain data describing the core components of a geriatric acute care model. The input of 306 “stakeholders” (clinicians, administrators, consumers, educators, and researchers) was obtained through a world wide web interface, supplemented with consumer interviews.

The findings yielded eight clusters describing components of a geriatric acute care program: guiding principles, leadership, organizational structures, physical environment, patient‐ and family‐centered approaches, aging‐sensitive practices, geriatric staff competence, and interdisciplinary resources and processes. A total of 113 items that describe dimensions of quality were identified with these clusters.

The clusters and dimensions provide a framework for a hospital to use to plan, implement, and evaluate an acute care model for older adults.

There is not a common understanding of what constitutes a comprehensive set of resources, programs, and activities to address the needs of hospitalized older adults and their families and the staff who serve them. Concept mapping was an effective method of engaging the perspectives of various stakeholders in creating a framework to address these needs, as well as useful in illuminating areas for future research.

Documents evidence of a loss of independence in the commercial appraisal industry in the USA. Utilizes a survey methodology to elicit the reactions of commercial appraisers to controlled scenarios of client pressure. This methodology was borrowed from established behavioural research that tested independent auditors for related independence agency issues. Results indicate significant valuation effects related to the amount of business a client brings to the appraisal firm, but no significant effect related to the size of the client‐requested value adjustment, or to the interaction of the amount of client business and the size of the requested value adjustment. Suggests that changes in fee structures and institutional reforms may be necessary to resolve the loss of independence.

Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South Africa. Non-registration hinders sufficient tax revenue collection, stifles economic growth and causes unfair competition with formal businesses. The purpose of this study is to determine whether changes in the VAT rate affect the registration decisions of businesses, ultimately impacting upon tax compliance behaviour and tax revenue collection.

An online 2 × 2 between-subjects field experiment was conducted, as part of a broader study, to consider compliance with registration requirements by small business entities in South Africa, specifically when there are changes in the VAT rate.

Although the study establishes that changes in the VAT rate tend not to have a significant impact on the registration decisions of such taxpayers, it nonetheless indicates that the magnitude of the change in the VAT rate may be influential on registration decisions, whether relating to compulsory or voluntary registration. More particularly, the greater the magnitude of the VAT rate decrease (increase), the more likely it is that taxpayers will register (deregister) for VAT purposes, indicating that the magnitude of changes in the VAT rate do have an impact on VAT registration decisions and therefore on tax compliance more generally.

Not only does the study add to the limited knowledge available on registration decisions of small businesses, but also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.

Not only does the study add to the limited knowledge available on registration decisions of small businesses, but it also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.

This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.

The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.

This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.