Search results

Identifying the best predictors of environmental citizenship behavior (ECB) has been a major concern of both researchers and educators aimed at protecting environmental quality and sustain person-environment transactions. This study aims to examine the unique contribution of personality traits and self-efficacy beliefs to the ECB of university youth in Sri Lanka.

Quantitative research approach used. The internet-based survey method was used to collect data from undergraduates studying at six state universities and two nonstate universities. The measurement items of five personality traits, ECB and academic self-efficacy were adopted on established scales from the literature.

Multiple regression results revealed that the personality traits of extraversion, agreeableness and openness to experience, as well as academic self-efficacy, are significant predictors of ECB. Extraversion, agreeableness, conscientiousness and openness to experience significantly influenced academic self-efficacy. Model 6 of the PROCESS macro results indicated that academic self-efficacy partially mediated the contribution of extraversion, agreeableness and openness to experience traits to ECB.

These findings have broad implications for interventions aimed at enhancing youth environmental behavior. Whereas personality traits represent stable individual characteristics that mostly derive from individual hereditary endowment.

The study showed a holistic approach in explaining ECB that combined both personality traits and self-efficacy beliefs, indicating that they are interrelated and should not be treated in isolation.

This study aims to examine how woman leadership (i.e., woman board chairperson, woman chief executive officer (CEO) and board gender diversity) affects audit fee and also ascertained the interactive effect of woman leadership and gender diversity on audit committee on audit fee.

The study applied ordinary least square and fixed-effect estimators on the data of 21 universal banks in Ghana for the period 2010–2021 to estimate the empirical results.

It is revealed that under the leadership of women (woman CEO and board gender diversity), higher external audit quality is ensured as higher audit fee is paid. Interestingly, it was found that with the presence of women on the audit committee, the integrity of internal controls and internal audit procedures are enhanced, which leads to quality financial reporting, calls for lower audit effort, hence lower audit fee.

The result indicates that firms can rely on the leadership of women in ensuring quality external audit and quality financial reporting, which ultimately helps to minimize the information risk to all stakeholders.

The paper contributes to extant literature by establishing that, under the leadership of women in banking entities from a developing country context, external audit quality and financial reporting are achieved.