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This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain and loss.

This study conducted a 2 × 2 between-subject experiment by manipulating profitability (net profit or net loss) and OCI (OCI gain or loss). A total of 103 equity research analysts participated in the experiment.

The results show that when the company suffers a net loss, the presence of unrealized gain in OCI appears to cause concern for analysts, in that they assigned a lower valuation to the OCI gain company than the OCI loss company. However, in the cases where the company is profitable, analysts appeared to respond to the direction of OCI (i.e. gain or loss) and incorporated the directional information in their valuation judgment.

The experimental results complement prior archival research on OCI valuation. This study extends prior work on OCI’s decision usefulness, improves understanding of the impact of OCI on firm valuation and contributes to the ongoing debate about whether OCI is viewed as a performance measure. The findings indicate that the effect of OCI gains or losses is most pronounced when the company experiences a loss. During such instances, analysts may interpret a combination of net loss and OCI gain as a potential indicator of earnings management opportunities. Consequently, they may perceive it as a signal of deteriorating future financial performance.

The purpose of this article is twofold. Its first objective is to bring to the fore the unexplored and neglected origins of social exchange theory (SET) to critique this body of conjecture. This unearthing is illustrated through focusing on the way the theory was developed and how this development was mischaracterised in literature. Its second objective is to invoke the methodological assemblage of ANTi-History and the “close reading” notion using multiple archival sources to demonstrate their usefulness within the critical qualitative method debate.

The historic character of management and organization studies is exemplified through utilizing a combination of textual sources to examine how SET emerged from within the human relations school of thought throughout much of the twentieth century. Specifically, an array of sources (including archival data) is deployed and closely examined to trace how SET formed and became prevalent in organizational studies over the last decades.

SET is not only indebted to the human relations movement in general and to Elton Mayo’s work in particular (as is well-known), but also to logical positivism and behavioralist-school psychology. As such, Homans’ work marked the beginning of a new era in organizational behavior research.

The article highlights the role of historical analyses in interpreting mainstream constructs in organizational behavior. In doing so, it reveals how critical qualitative research leads to understanding some shortcomings of a theory and indicates potential remedies.

Project management (PM) involves planning, allocating, directing and controlling project resources within a set of predetermined objectives. The modern definition of PM has evolved and grown into a broader concept. This paper supports the notion that PM evolved into four distinct phases: PM 1.0 is primarily concerned with planning, PM 2.0 with collaboration, PM 3.0 with proactive adaptation and PM 4.0 with using innovative technologies. Research efforts tackled critical aspects of PM, but none of them provided a clear foundation for the full context of PM principles and how they complement one another. This study fills this knowledge gap by investigating the evolution of PM over time.

The authors collected a dataset of research papers between 1960 and 2022 and performed a bibliometric analysis on the collected dataset to isolate the main trends that define the evolution of PM phases.

Results show that all PM phases overlap in terms of overarching themes, concepts, principles and contributions. More importantly, PM 5.0 may be around the corner to facilitate effective and efficient handling of time, cost, scope and risks within the ever-growing complexity of project initiatives.

This paper provides a data-driven study for a holistic understanding of the key trends in PM and the associated expectations of future research directions. This will be of interest to stakeholders within the overall PM domain and multidisciplinary work related to the construction industry.

This study aims to explore psychological safety as a potential moderating mechanism for the relation between functional diversity and individual perceptions of learning, and functional diversity and team performance in self-assembled teams.

To test these relationships, the authors conducted a cross-level, time-lagged, quasi-experiment, using a sample of 143 self-assembled teams. In one condition, participants formed into functionally diverse teams, and in another condition, participants formed functionally homogeneous teams.

Results suggest that functional diversity and psychological safety have an interactive effect on both individual learning and self-assembled team performance, albeit in different directions. Specifically, low psychological safety was more deleterious for individuals on functionally diverse teams than functionally homogeneous teams when it came to perceptions of learning, but the opposite was true when it came to team performance.

The results of this study indicate that it is critical to train team members on developing psychological safety, both in traditional and functionally diverse contexts.

This paper aims to explore the importance of tailored faculty development for neurodiverse business educators. It focuses on how specialized support can enhance research output, teaching effectiveness and service contributions within the academic community.

This paper’s conceptual approach uses elements of autoethnography to inform and support prior theoretical and empirical work. An explication of how neurodiversity can be integrated into faculty development efforts is presented with emphasis on individualized support systems, empathetic mentorship and customized teaching and research support strategies to leverage often unrecognized abilities.

The research identifies that neuroatypical faculty possess certain strengths such as heightened problem-solving skills and attention to detail, which, when supported, can significantly enrich the academic environment. However, there is a lack of targeted support mechanisms for, and general awareness of, these faculty. The paper proposes modifications to existing faculty development activities, emphasizing general and individualized approaches to better harness the talents of neurodiverse educators.

Implementing the proposed strategies will foster an inclusive educational atmosphere while enhancing academic creativity, innovation and productivity. This approach also aligns with important trends in diversity and inclusion, promoting a more equitable and dynamic academic environment.

This research contributes to the field by extending the discourse on neurodiversity in higher education beyond student-focused initiatives to include faculty development. It provides actionable strategies to create inclusive environments that leverage the cognitive strengths of neurodiverse faculty, a relatively unexplored area in business education.

The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.

This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.

Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.

The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.

To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.

Public-private partnerships (PPPs) have become integral in delivering public services and infrastructure, particularly in the context of megaprojects. This paper focuses on the interplay between stakeholder management, challenges, critical success factors (CSFs), and the overall success of PPP-arranged civil infrastructure megaprojects.

Using the PRISMA methodology, we comprehensively analyze challenges and critical success factors (CSFs) influencing stakeholder engagement within PPP megaprojects. A focused search equation identified 595 papers, which were distilled down to 34 relevant papers and case studies. Qualitative analysis of these papers revealed 48 CSFs categorized into 11 challenges from a stakeholder management perspective, which were further delineated across public, private, and combined sectors, and then mapped along the PPP megaproject lifecycle.

Informed by a diverse amalgam of civil and project management literature, this research reveals the intricate dynamics of PPP megaprojects across the globe that emphasize the critical nature of stakeholder engagement, analysis, and management practices. Key findings highlighted conflicting interests between public and private stakeholders, manifesting in challenges like project performance versus profitability. The literature emphasized instances where neglect of local community culture led to adverse social outcomes. A universal conclusion underscored the context-specific nature of challenges and CSFs, stressing the need for a holistic understanding of stakeholders and project dynamics.

The paper acknowledges that it focused on 34 selected papers out of 595 identified. This sample focuses on civil engineering megaprojects which may not fully represent the breadth of research in the field, potentially missing out on valuable insights from excluded studies.

We believe that the compiled list of CSFs, organized according to stakeholder relationships and the project lifecycle, serves as a potent tool for managers and planners. By enabling the identification of complexity from diverse perspectives, this research allows elucidating the challenges faced by the management team in PPP megaproject.

This research identifies several social outcomes related to PPP megaprojects. Critical Success Factors identified as such should allow the project managers to maximize benefits for society and minimize risk and negative externalities.

This study contributes valuable insights for policies and practices by systematically describing challenges and related CSFs throughout the PPP megaproject lifecycle. Additionally, it addresses the nuanced aspects of internal and external stakeholder management, thereby contributing to the overall understanding and best practices required to confront complex megaprojects involving a wide range of stakeholder groups.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

Focusing on the social influence processes in the context of massively multiplayer online role-playing games (MMORPGs), this study aims to investigate the nomological network of social influence factors, a topic seldom explicitly articulated in the literature in this unique context.

This study adopts a mixed-methods approach to develop and test a context-specific model of social influence processes in MMORPGs. First, the authors conducted qualitative interviews with MMORPG players to identify the drivers shaping players' perceptions of social influences. Second, the authors formulated and tested a research model with quantitative data collected from 450 respondents of an online survey.

Through the qualitative study, the authors identify leader enthusiasm, social support and social presence as the critical drivers of social influence factors. The result of the quantitative study validates the influences of the critical drivers and demonstrates the impact of social influences on MMORPG players' we-intention to continue playing games.

This research extends the social influence theory by identifying contextualized drivers that shape MMORPG players' perception of social influences determining their we-intention to continue playing games. MMORPG service providers can draw on these drivers to leverage social influences to increase players' we-intention of continuance.

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.

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.

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.

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.

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.