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Improving audit quality is an important research area of managerial accounting. This study focuses on the informal institutions within organizations and their impact on audit quality. Specifically, this study aims to examine the impact of the informal hierarchy among directors on audit quality.

The authors examine Chinese companies with listed shares from 2008 to 2020. The authors proxy for audit quality using discretionary accruals and small profits, and use ordinary least squares regression to test their hypotheses.

The results demonstrate that the informal hierarchy of the board improves audit quality. The results are robust to a battery of sensitivity analyses. Additionally, there is weak evidence that the effect of the board’s informal hierarchy on audit quality is weaker in state-owned enterprises. Moreover, the mechanism tests indicate that the board’s informal hierarchy improves audit quality through the improvement of internal controls. In addition, the impact of the informal hierarchy among directors on audit quality further improves firm performance. However, audit fees are not reduced further because the board’s informal hierarchy demands higher audit quality by choosing industry audit experts.

This study not only enriches the research on the economic consequences of the board’s informal hierarchy but also expands on studies on antecedents of audit quality.

In this chapter, to explore the past and understand the present scenario in financial market, a comprehensive literature review (LR) is performed, in which 809 articles from the database of Scopus for the last 10 years are extracted and analyzed using VOSviewer software for bibliometric analysis. Citation analysis of the popular identified factors is highlighted that will help the future researchers to focus on the identified popular factors for research in the financial market. The chapter also presents a conceptual model of financial market, to uncover the future of financial markets.

This study aims to examine the influence of perceived organizational support (POS) on boundary-spanning behaviors (BSBs) among frontline employees in the hospitality industry. It also considered perceived supervisory support (PSS) as a moderating factor within a conceptual model.

Data were gathered from 651 full-time hospitality employees across 12 hotels in China. The analysis of the data used confirmatory factor analysis and structural equation modeling.

The findings revealed that POS influences hospitality boundary spanners’ BSBs, specifically external representation (ER), internal influence (II) and service delivery (SD). In addition, PSS moderates the relationship between POS and these frontline employees’ behaviors.

This study offers practical strategies for hospitality professionals to enhance frontline employees’ BSBs and foster supportive workplaces that drive employee excellence. These strategies encompass cultivating a supportive organizational culture, implementing supportive measures, fostering a sense of belonging among employees and ensuring supervisors’ well-being and competence in supporting their teams during daily interactions. These actions effectively motivate customer-contact employees to excel in their performance.

Fostering a helpful attitude in frontline employees is crucial for service firms’ success. Hospitality organizations must provide support to achieve this. Few studies have explored how organizational support contributes positively to the BSBs of customer-contact employees. This study goes beyond oversimplification and delves into the nuanced interplay between perceived support (POS and PSS) and hospitality frontline employees’ BSBs, focusing on ER, II and SD. The moderated mediating model enhances the understanding of support dynamics in the organizational context.

Motivated by the real-world practice of the thriving e-commerce, manufacturers are transcending traditional boundaries of merely producing and selling directly by implementing encroachment. Concurrently, supply chain (SC) members who overlook the corporate social responsibility (CSR) sharing will be left behind, which is closely linked to their profits. This paper aims to investigate a better way to share CSR under the scenarios of manufacturer encroachment and no-encroachment.

This paper constructs game-theoretic models in a SC consisting of a manufacturer (M) and a retailer (R), where the manufacturer can sell products by retailing, and may sell directly by implicating encroachment. The manufacturer and retailer jointly consider whether to share CSR and the proportion of it by taking consumer surplus into account. Furthermore, equilibriums for each model are derived using backward induction. Then, the authors analyse the impact of CSR sharing proportion and compare the equilibrium outcomes under different scenarios. Finally, the numerical analyses are presented to verify the results.

Several interesting results are found in this paper. First, the retailer shares more CSR can benefit SC members and social welfare when the manufacturer does not implement encroachment. However, the results may change which is decided by the unit cost of encroachment when the manufacturer does so. Second, the proportion of CSR shared by manufacturer and the unit cost of encroachment has an interactive impact on equilibrium outcomes. Finally, both manufacturer encroachment and SC members share CSR may be the best for the perspective of SC members and consumers.

Based on the analytical results, this paper provides novel managerial implications to assist manufacturer and retailer in determining the optimal strategies for CSR sharing and encroachment. Furthermore, the appropriate proportion of CSR shared by manufacturer and the unit cost of encroachment may let manufacturer, retailer and consumer surplus achieve a win-win-win situation.

To the best of the authors’ knowledge, this paper is the first attempt to explore the strategy of CSR sharing under the scenarios of manufacturer encroachment and no-encroachment.

The purpose of this paper is to investigate the antecedents of manager voice in Chinese business from the theory of plan behavior perspective. The paper focuses on how antecedents including organization‐based self‐esteem, psychological ownership, and supervisor‐subordinate guanxi influence manager voice. It also examines the cross‐level moderating effect of Chinese indigenous leadership style authoritarian leadership on the relationships between antecedents and manager voice.

A literature review on manager voice, organization‐based self‐esteem, psychological ownership, supervisor‐subordinate guanxi, and authoritarian leadership provided the model and hypothesis. Using a sample of 262 supervisor‐subordinate dyads collected in Chinese business, a cross‐level analysis was conducted to test the model and hypothesis.

The results of hierarchical linear modeling show that on a individual level, in comparison with the organization‐based self‐esteem and psychological ownership, supervisor‐subordinate guanxi is a more critical factor influencing manager voice; on a group level, authoritarian leadership is negatively related to manager voice; and authoritarian leadership moderates the relationship between the supervisor‐subordinate guanxi and the manager voice: for weak authoritarian leadership group, the positive relationship between supervisor‐subordinate guanxi and manager voice is stronger.

It was a cross‐sectional study, and the samples were limited to Chinese business. It is necessary to replicate this research in other organization contexts. The results indicate that indigenous guanxi and authoritarian leadership significantly influence manager voice, which advances voice research in Chinese management studies.

Results of the study suggest top Chinese business leaders should strengthen the interpersonal relationship between supervisors and subordinates in order to encourage manager voice. Moreover, the top leaders should change their authoritarian leadership to facilitate voice behavior.

The paper is original in its investigation on how Chinese indigenous organizational factors – guanxi and authoritarian leadership – influence manager voice. The paper also explains the relationships between antecedents and manager voice from a cross‐level perspective.

Gallic acid is a substance that is widely found in nature. Initially, it was only used as a corrosion inhibitor to retard the rate of corrosion of metals. In recent years, with intensive research by scholars, the modification of coatings containing gallic acid has become a hot topic in the field of metal protection. This study aims to summarize the various preparation methods of gallic acid and its research progress in corrosion inhibitors and coatings, as well as related studies using quantum chemical methods to assess the predicted corrosion inhibition effects and to systematically describe the prospects and current status of gallic acid applications in the field of metal corrosion inhibition and protection.

First, the various methods of preparation of gallic acid in industry are understood. Second, the corrosion inhibition principles and research progress of gallic acid as a metal corrosion inhibitor are presented. Then, the corrosion inhibition principles and research progress of gallic acid involved in the synthesis and modification of various rust conversion coatings, nano-coatings and organic resin coatings are described. After that, studies related to the evaluation and prediction of gallic acid corrosion inhibition on metals by quantum chemical methods are presented. Finally, new research ideas on gallic acid in the field of corrosion inhibition and protection of metals are summarized.

Gallic acid can be used as a corrosion inhibitor or coating in metal protection.

There is a lack of research on the synergistic improvement of gallic acid and other substances.

The specific application of gallic acid in the field of metal protection was summarized, and the future research focus was put forward.

To the best of the authors’ knowledge, this paper systematically expounds on the research progress of gallic acid in the field of metal protection for the first time and provides new ideas and directions for future research.

Does the choice of listing process matter in determining a firm's future crash risk? It is understood that the main function of an equity market is to provide price discovery, however, it is not clear whether the choice of listing methods would matter to the shareholders' wealth in the long term. We are the first to answer this question by utilising a hand-collected dataset that identifies all companies that went public via reverse merger (RM) in a growing emerging market.

Using hand-collected data from 2000 to 2018 in China, we follow the literature to construct two crash risk measures for RM and IPO firms. Our main analysis is performed using OLS regressions on the full sample as well as a sample using Propensity Score Matching. Our results hold with a number of robustness checks.

We find that reverse merger (RM) firms exhibit higher future stock price crash risk than initial public offering (IPO) firms. This relationship is more predominant in non-state-owned enterprises, and we find weak evidence suggesting such relationship weakens as firms stay longer in the market. There is no significant difference in future stock price crash risk between RM firms listed during IPO suspension periods and normal IPO firms.

We are the first to study the choice of listing method and its impact on firms' future stock price crash risk.

This study aimed to develop an in-depth understanding of the outcomes of servant leadership at the team and organizational levels. It reviews the relationship between servant leadership and its team- and organizational-level outcomes, and examines the mediation and moderation effect of the relationship. It further identifies the mechanism by which servant leadership is beneficial to the organization.

A systematic literature review is conducted, focused on 52 articles published between 2012 and 2022. Content analysis and descriptive analysis were used to respond to the research questions.

A new conceptual model was developed to better understand the outcomes, mediators and moderators of servant leadership at team and organization level.

Future research should further explore outcomes of servant leadership at team and organizational levels and test how mediators affect the relationship between servant leadership and associated outcomes.

This study provides a framework for leaders on how servant leadership contributes to teams and organizations, and how a leader applies servant leadership.

This systematic review presents a new model that builds on existing research into servant leadership and its impact on team and organizational levels completed in the past decade. To date, there have been no reviews of servant leadership that focus only on outcomes at the team and organizational levels using a widely recognized database.

Few efforts have considered political embeddedness heterogeneity and examined whether different types of political embeddedness can pose different valuation effect on green innovation. Address to this concern, this paper aims to provide a more nuanced conceptualization of different types of political embeddedness and their effects on green innovation.

This paper conducts negative binomial method to test our predicts and adopts propensity score match (PSM) and placebo test to mitigate endogeneity issues.

The interpersonal political embeddedness (IPPE) has a stronger positive effect on green innovation than the interorganizational political embeddedness (IOPE) and that such effect depends on multiple factors at an individual (i.e. Cheif executive officer (CEO) duality), firm (i.e. firm growth) and environment (i.e. industrial competition) level. Figure 1 is the research model. The relationship is more pronounced when the firm has a dual leadership structure and a high level of firm growth and is less pronounced when a firm is engaged in intensive industrial competition.

The authors extend political embeddedness literature by introducing and distinguishing the concept of IPPE and IOPE. The authors enrich green innovation research by revealing how corporate green innovation is effected by the IPPE and the IOPE.