Search results
1 – 3 of 3Amon Bagonza, Chen Yan and Frederik Rech
This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.
Abstract
Purpose
This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.
Design/methodology/approach
Using fixed effects and the GMM model for robustness, the study used 472 publicly listed firms on South Africa’s Johannesburg stock exchange spanning a period of six years from 2014 to 2019.
Findings
Results obtained show that audit quality impacts market reactions through share price and adjusted market returns. And, that the audit committee moderates the relationship between audit quality and market reactions in South Africa’s publicly listed firms. An effective audit committee is expected to play a crucial role in overseeing the audit process, ensuring the independence of auditors and promoting transparency and accountability which in turn impacts asset prices.
Research limitations/implications
The study implies that governments and regulatory bodies in other developing economies could strengthen regulations about companies’ Acts, how firms regulate themselves and more so audit committees. Firms can also strive to make sure that audit committees are staffed with experts to promote higher audit quality and investor attention to get access to the much-alluded capital.
Originality/value
To the best of the authors’ knowledge, the study adds value by being the first to explore the subject matter of the importance of audit committees in defining audit quality and market reactions in publicly listed firms. The research adds to the body of knowledge on corporate governance and audit quality. It provides a case study specific to the South African context, contributing to the global literature on these topics.
Details
Keywords
This study aims to examine the research output on digital divide from 2001 to 2020 and measure the qualitative and quantitative growth of literature during the stated period by…
Abstract
Purpose
This study aims to examine the research output on digital divide from 2001 to 2020 and measure the qualitative and quantitative growth of literature during the stated period by using required bibliometric measures for identifying the types of documents, yearly growth, country productivity, citation network of collaborative countries, authorship pattern, top authors, cocitation networks and assorted facets.
Design/methodology/approach
Web of Science database was used to retrieve the required data for this study. Keeping the objectives of this study in mind, the keyword “Digital Divide” was used as the search term. Moreover, the retrieved data were limited from the year 2001 to 2020 for two decades. A total of 5,518 publications were filtered and focused for subsequent facet-wise analysis and interpretation. Required bibliometric indicators like types of documents, yearly growth, authorship pattern, degree of collaboration (DC), country productivity, h-index and citation impact were used to study various dimensions of publication trends. VOSviewer software was used to visualize the authorship network, bibliographic coupling and keyword occurrences.
Findings
This study finds a total of 5,518 publications on the topic digital divide contributed by 14,277 authors from 130 countries across the world published through 2,843 source titles in 13 global languages during the past two decades (2001–2020). The annual growth of publications (AGP) on the topic digital divide shows 38.43% AGP globally. Journal articles have been identified as the preferred type of document with 73.11% of the literature. The DC indicates a healthy trend of collaborative research with a mean value of 0.70. The USA is the table topper with the contribution of 1,933(35.03%) publications and 77 h-index and James J., from Tilburg University, The Netherlands, is identified as top amongst the most productive authors with the highest number of 34 publications (h-index 14).
Research limitations/implications
This study restricts its scope on research productivity to the theme “digital divide” regarding authorship pattern, DC, most productive authors, most productive countries, most published sources and other key facets. This study exclusively refers to the Web of Science database in retrieving the required data. Moreover, this study takes global research into account with no geographical or language limitations and comprehends literature on digital divide for two decades ranging from the years 2001 to 2020.
Practical implications
Teachers and research scholars interested in bibliometric studies can benefit from insights into the scholarly documents published on the topic digital divide from 2001 to 2020.
Originality/value
This study yields some interesting findings on published literature on the digital divide during the past two decades relating to the most striking contributions, highly cited journals, the most prolific authors, country productivity, keyword cooccurrence and assorted parameters.
Details
Keywords
Romanian women migrant entrepreneurs (RWMEs) are amongst the largest EU migrant communities in the UK and make significant socioeconomic contributions to both their host and…
Abstract
Purpose
Romanian women migrant entrepreneurs (RWMEs) are amongst the largest EU migrant communities in the UK and make significant socioeconomic contributions to both their host and origin nations, but academic research and policy discussions have ignored them. Intersectionality raises complex contextual issues that require comprehensive examination and inclusive policies and programmes. This study is aimed at exploring how Romanian women migrant entrepreneurs experience their transnational intersectional journeys of belonging, as they create, negotiate and enact their intersectional identities of the country of origin, gender and being entrepreneurs in the UK and Romania.
Design/methodology/approach
This Interpretative Phenomenological Analysis (IPA) draws on draws upon Crenshaw's (1991) intersectional and Social Identity theories (Tajfel and Turner, 1979) to investigate how nine interviewed RWMEs have experienced their transnational journeys of acculturative belonging in the UK and Romania.
Findings
The study findings show how RWMEs undo and negotiate their intersecting identities to adhere to socio-cultural standards in both their host and native nations. In the UK, they feel empowered as women entrepreneurs, but in patriarchal Romania, their entrepreneurial identity is revoked, contradicting the prescribed socio-cultural roles.
Research limitations/implications
This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.
Originality/value
This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.
Details