Search results

This paper aims to do a comprehensive analysis of the existing literature on workplace spirituality to address the intellectual framework of workplace spirituality and the framework's future direction.

A multistep screening procedure was used to obtain data from the Scopus database, which included 648 papers ranging from 1998 to 2023. The bibliometric analysis is conducted by using VOSviewer and Biblioshiny.

The bibliometric analysis showcases that workplace spirituality is a multidimensional concept primarily studied in the organizational behavior domain. The most important research themes were organizational culture and spirituality. In addition, this paper advances workplace spirituality literature by identifying the keywords, prominent authors, journals and conceptual structure.

The study summarizes the existing knowledge on workplace spirituality using bibliometric analysis, classifies thematic areas, identifies research gaps and suggests future avenues of research.

The review paper conducts a bibliometric analysis of the emerging area of workplace spirituality over time. These results can also serve as a guide for future research in the subject of workplace spirituality.

Strengths-based professional development has been associated with positive outcomes in academia and in the organizational workplace. Students pursuing their doctoral degrees in the biomedical sciences in the US are often on graduate assistantships, where they experience an academic component to their training integrated with an employee-like existence. The individual who serves as their academic and research advisor is often their supervisor, who pays their stipend. The traditional training structure poses unique challenges and may be accompanied by stress, burnout and imposter phenomenon. The purpose of this study is to utilize a strengths-based approach to equip students with essential personal and professional skills that build self-awareness and self-confidence further preparing them for their future in the scientific workforce.

The authors developed and implemented a novel strengths-based professional development cohort program for doctoral students in the biomedical sciences at a research-intensive (R1) institution. The program was designed to create a supportive and inclusive space for participants (n = 18) to explore their identity as a student and scientists and to develop and leverage their talents for more effective and strategic use. Program outcomes were evaluated through a mixed methods case study design using a post-program Likert-based survey (n = 10 participants) and participant interviews (n = 13). Explanatory sequential design was used in the interpretation of the findings.

The results show that the program had a positive impact on students’ perceptions of themselves as scientists, as well as on their self-efficacy, self-confidence and interpersonal interactions in the research setting.

This strengths-based professional development program demonstrates immense potential as a model to equip students with self-awareness and a new foundation of essential skills needed to supplement their technical and scientific training for their future careers in the team-based workplace.

This study demonstrates how professional development programming can complement scientific training by equipping students with self-awareness and other lifelong skills to navigate feelings of imposter phenomenon and interpersonal relationships in the team-based workplace.

This study aims to measure the impact of loneliness, physical activity (PA) and self-esteem on the health of retired people and also checks the moderating role of living arrangements and gender of the elderly people on this relationship.

Four standardized scales were used in the study to measure four different constructs: Self-Worth Questionnaire, UCLA Loneliness Scale Version 3, General Health Questionnaire-28 and Physical Activity Scale for Elders. Structural equation modelling was applied to the four constructs.

The study concluded that loneliness has a negative and significant impact on the health of retired people, while self-esteem and PA have a positive and significant impact on their health.

The study is among the few to include multiple instruments to measure abstract parameters in the field of health care. The paper brings out implications not just for academicians but also for policymakers, considering the complex situation prevailing in the emerging economy.

This study examines the effect of non-audit fees (NAF) provisions on interest payments classification shifting. In addition, we investigate to what extent the NAF economic bonding and interest payments classification shifting is contingent on internal governance and firm financial well-being.

This study employed probit regression using a sample of UK non-financial firms indexed in FT UK (500) over the period from 2009 to 2017.

We find evidence that the economic bonding of NAF between external auditors and their clients is more likely to encourage managers in UK firms to manipulate operating cash flows through interest payment classification shifting. In addition, and interestingly, our results evince that classification-shifting may be the less costly and soft choice of managers in firms with strong governance and charging higher NAF. Furthermore, we show that financially distressed firms associated with their auditors in purchasing non-audit services are more prone to attempting to manipulate and engage in interest payments classification-shifting. Our result did not provide a significant effect of external auditor tenure on the interest payments classification shifting.

Our findings are subject to the following limitations: First, this study uses a composite index to measure the quality of internal corporate governance. It focuses only on the board of directors, but this index does not reflect other internal governance mechanisms. Second, this study is subject to limited study time due to the implementation of key IFRS standards (IFRS 9 Financial Instruments and IFRS 15 Revenue from Contract with Customers) from 2018–2019.

This study was motivated by the UK’s Financial Reporting Council regulators' pressure on the Big 4 audit firms to move more audit time into main auditing activities, reduce cross-selling to audit clients and separate their audit practices by 2024. Overall, we provide new evidence that directs a close spotlight on the threats of NAF that are potentially useful to regulators, shareholders and investors.

It is motivated by the UK’s Financial Reporting Council regulators' pressure on the Big 4 to move more audit firm time into main auditing activities, reduce cross-selling to audit clients and separate their audit practices by 2024. Overall, we provide new evidence that directs a close spotlight on the threats of NAS that are potentially useful to regulators, shareholders and investors.

Once established, a strong reputation is not indestructible. To protect this intangible asset, the process of reputation damage needs to be explained. Drawing on the irresponsibility and crisis communication literature, this study seeks to better understand this process. Specifically, this study aims to show how moral anger and distrust mediate the relationship between the awareness of an irresponsible incident and organisational reputation.

This study examined the proposed conceptual model in the empirical context of retailers bending the law. A large survey (n = 991) on consumer responses to retailers’ misbehaviour was used to collect data. The hypotheses were tested using Hayes’ PROCESS macro.

The study revealed that the mere awareness of corporate misbehaviour is not enough to directly harm accumulated positive information about a firm. Discrete emotions of moral anger and distrust fully mediate the effects of knowledge about wrongdoing. The irresponsibility appraisal is a moderator of this process that substantially changes the impacts of misbehaviour on organisational reputation.

By demonstrating how moral anger and distrust mediate the effects of misbehaviour awareness and identifying a boundary condition, this study advances our understanding of how corporate wrongdoing affects organisational reputation.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of audit seasonality in the association between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

Public higher education institutions (HEIs) infrastructure funding is challenging in many developing countries. Encouraging private investment in HEIs infrastructure via a developed expanded corporate social responsibility (ECSR) may improve physical facilities. ECSR is a form of infrastructure tax relief providing physical facilities for HEIs. Academic literature is scarce concerning how ECSR can improve Nigeria’s public HEIs infrastructure and achieve education infrastructure related to Sustainable Development Goal 4 (SDG 4). Therefore, this study aims to proffer measures to improve public HEIs infrastructure and achieve sustainable development connected to Goal 4 focussing on infrastructure via a developed framework.

This is an expansion of an ongoing study, and data were collated via virtual interviews across the six geo-political zones in Nigeria. The analysed data were presented in a thematic pattern.

A total of 18 measures (sub-variables) emerged and were re-grouped into six variables. This includes institutionalising ECSR, HEIs infrastructure via ECSR awareness, HEIs infrastructure incentives, national and state action plans on HEIs infrastructure, a legal framework for HEIs infrastructure and key stakeholders’ participation. Also, the study used the generated six main variables to develop the improved public HEIs infrastructure via ECSR in developing countries, using Nigeria as a case study. This can enhance achieving infrastructure associated with SDG 4 (quality education) and targets.

This study intends to develop the philosophy (ECSR) with an implementable framework to encourage the private sector further to expand their CSR in the infrastructure development to the educational sector, especially in developing countries higher institutions, using Nigeria as a case study.

The COVID-19 pandemic has resulted in countries reacting differently to an ongoing crisis. Latent to this reaction mechanism is the inherent cultural characteristics of each society resulting in differential responses to the epidemic spread. In this study, the moderated moderation role of culture, on information dissemination by media during epidemic recovery-phase has been investigated.

Hofstede’s cultural factors are hypothesized to moderate the moderating effect of free-liberal media on the relationship of COVID-19 recovery rate and human mobility. Panel regression model, using mobility data and recovery rate across 95 countries for a period of 170 days has been preferred to test the hypotheses. The results are further substantiated using factor wise interaction plots and slope difference analysis.

The findings suggest that societies with high power distance and masculinity scores strengthen the impact of media on the relationship between COVID-19 recovery rate and mobility whereas, high individualistic and long-term orientation societies weaken the same effect. However, similar conclusions were not confirmed for uncertainty avoidance. Cross-cultural impact, as elucidated by this study, forms a crucial element in policy formulation on epidemic control by indigenous Governing bodies.

While most of the studies emphasizing on cultural characteristics of a society in an epidemic situation covers the growth phase of infection, This research talks about the recovery-phase of the epidemic and the effect of culture.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2023-0314

This study aims to identify the groups of value cocreators in the context of social media in the retail banking industry and resources that predict customer membership among different groups of value cocreators.

This study reviewed the literature and developed measurement instruments for the constructs of interest. Data were collected from 406 customers in an emerging market in 2019 and analyzed using latent profile analysis.

This study identified three profiles of value cocreators on social media based on the actual practices of resource integration that enliven value cocreation. Second, this study explains the differences in the performance of resource integration practices to cocreate by the types of resources that customers integrate into social media. Third, this study fills the need for knowledge of value cocreation in different contexts and industries (e.g. banks).

This study analytically relates a set of resources to the variety and intensity of the value cocreation practices adopted by bank customers in interactive environments. The emphasis on how value cocreation practices in online environments combined with customer resources (e.g., a person-centered approach) allows to identify unique profiles of value cocreators on social media. The findings inform managers of the profiles of cocreators, which customers are more attractive as value cocreators on social media, and which resources managers should help customers develop to increase cocreation on social media.

This study aims to examine the association between fair value accounting and the cost of corporate bonds, proxied by bond yield spread. In addition, this study explores the moderating role of auditor industry expertise at both the national and the city levels.

This study first examines the effect of the use of fair value on yield spread by estimating firm-level regression model, where fair value is the testing variable and yield spread is the dependent variable. To test the differential impact of the three levels of fair value inputs, this paper divides the fair value measures based on the three-level hierarchy, Level 1, Level 2 and Level 3, and replace them as the test variables in the regression model.

This study finds that the application of fair value accounting is generally associated with a higher bond yield spread, primarily driven by Level 3 estimates. The results also show that national-level auditor industry expertise is associated with lower bond yield spreads for Level 1 and Level 3 fair value inputs, whereas the impact of city-level auditor industry expertise on bondholders is mainly on Level 3 fair value inputs.

The paper innovates by exploring the impact of fair value accounting in a setting that extends beyond financial institutions, the traditional area of focus. Moreover, most prior research considers private debt, whereas this study examines public bonds, for which investors are more likely to rely on financial reporting for their information about a firm. Finally, the study differentiates between city- and national-level industry expertise in examining the role of auditors.

This research has several practical implications. First, firms seeking to raise debt capital should consider involving auditors, with either industry expertise or fair value expertise, due to the roles that auditors play in safeguarding the reliability of fair value measures, particularly for Level 3 measurements. Second, from standard-setting and regulatory perspectives, the study’s findings that fair value accounting is associated with higher bond yield spread cast further doubt on the net benefits of applying a full fair value accounting regime. Third, PCAOB may consider enhancing guidance to auditors on Level 2 fair value inputs, to further enhance audit quality. Finally, creditors can be more cautious in interpretating accounting information based on fair value while viewing the employment of auditor experts as a positive signal.

First, the paper extends research on the role of accounting information in public debt contracting. Second, this study adds to the auditing literature about the impact of industry expertise. Finally, and more generally, this study adds to the ongoing controversy on the application of fair value accounting.