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This research aims to revisit Gul and Goodwin (2010), which focuses on exploring the relationship between debt maturity structure, credit ratings and audit fees. Furthermore, the authors investigate whether this association varies based on firm size, firm life cycle and financial reporting quality.

To investigate the research question, the authors use an extended sample period, 2004–2017, in comparison to the sample period, 2003–2006, used in Gul and Goodwin (2010). The authors use ordinary least squares regression as a baseline methodology along with two-stage least-squares regression and change analysis to control for endogeneity concerns.

According to Gul and Goodwin (2010), auditors charge lower audit fees for firms with higher short-maturity debt and better credit ratings, indicating a lower likelihood of financial misreporting. Further, Gul and Goodwin (2010) find that lower credit rated firms benefit more from short-term debt. Primarily, the findings are consistent with Gul and Goodwin (2010) and provide further evidence that the beneficial effects of short-maturity debt for firms with poor ratings are evident for small firms, firms in the growth stage of their life cycle and firms with poor earnings quality.

The findings imply that practitioners in the audit profession and investors should take a more nuanced and comprehensive approach to varied firm and financial factors, taking into consideration the intricate relationships between many elements impacting a firm’s financial health. As a result, audit professionals may give more accurate appraisals of a firm’s financial condition, and investors can make better investment decisions.

The authors reconfirm the findings of Gul and Goodwin (2010) using an extended sample. The findings are novel, which evidence that the lower audit fees for rated firms with short-maturity debt are moderated by firm size, life cycle and financial reporting quality.

The purpose of this study is to empirically explore how firms configure centrifugal and centripetal forces in promoting breakthrough innovation (BI), thus improving their strategic performance (SP) in the artificial intelligence (AI) context.

This study applies the centrifugal and centripetal forces model to a survey sample of 285 Chinese AI firms. Fuzzy-set qualitative comparative analysis (fsQCA) and propensity score matching (PSM) are integrated to explore the configurational effects of three centrifugal forces—the autonomy of technical experts, knowledge search and alliance network—and two centripetal forces—strictness of organisational institutions (SOI) and human–human–AI collaboration (HHAC)—on BI, examining whether the configurations that enhance BI can further improve SP.

The results indicate that the strictness of innovation institutions (SII) and strictness of ethical institutions (SEI) are equally important for determining SOI. Three configurations can improve BI when SOI and HHAC are the core conditions; only one of three configurations can further improve SP significantly.

By introducing SOI composed of equally important levels of SII and SEI and HHAC, this research is one of the few empirical studies to explore the mechanisms behind the impact of centrifugal and centripetal forces on BI and SP, which may help researchers and managers address innovation challenges in the AI context.

The purpose of this research is to examine the narratives of victims of abusive supervision. We explore the meaning or “lessons” victims derive from those experiences and how they shape the victims’ views of self, work and organization in relation to navigating their subsequent jobs.

We analyzed how appraisals of supervisory abuse transform victims’ narratives and their consequent work attitudes through sensemaking processes. Semi-structured interviews with the past victims of abusive supervision generated a four-stage model of how sensemaking shapes victims’ future work attitudes. Our interpretations were guided through narrative thematic analysis based on the constructionist approach.

Victims’ lessons learned are predominantly framed by their retrospective post-event appraisal of abuse (based on its severity) once individuals are no longer subject to abusive supervision. With greater distance from the abuse, victims can process the abuse and better understand the motivation of the abuser, enabling the process of causal attributions. These attributions further shape victims’ narratives and future work attitudes through a complex interplay of retrospective and prospective sensemaking mechanisms. The victims broadly reported proactive (with higher self-awareness and endurance) and reactive (self-protection, and emotional scars) lessons. A four-stage model was proposed based on our findings.

Abusive supervision remains a persistent issue experienced by many individuals at some point in their working life. However, little is known about how victims make sense of the event post-abuse and how this sense-making guides their future work behaviors. Understanding this phenomenon provides insight into how employees navigate through adversity and construct a more positive future. The contribution of this narrative inquiry is threefold. First, it explores how individual appraisals of supervisory abuse frame their (1) mechanisms of narrative construction; and (2) future work attitudes. Second, our findings demonstrate how narrative construction is a fluid process often informed by the process of retrospective and prospective sensemaking. Finally, our research suggests two broader categories of lessons that victims internalize and carry forward to their subsequent jobs.

This study aims to explore the effects of internal financial technology (FinTech) integration within Jordanian banks on their performance metrics, specifically focusing on profitability, risk-taking and stock returns.

Using panel data analysis, this study investigates the financial performance of 13 listed commercial banks in Jordan over a decade, from 2010 to 2019, to examine the hypothesized impacts of bank FinTech developments. In addition, several robustness tests addressing potential issues of endogeneity and autocorrelation are conducted to enhance the reliability of the results.

The results reveal that the bank FinTech development significantly enhances bank profitability and inversely affects risk-taking levels, indicating a substantial and positive impact on financial performance and stability. However, the results suggest no significant evidence of the effect of bank FinTech development on stock return.

The findings advocate for Jordanian commercial banks to continue and expand their investment in FinTech innovations, highlighting the crucial role these technologies play in enhancing financial performance and reducing bank risks. Additionally, these findings suggest that regulatory bodies and policymakers should develop and enhance institutional and regulatory environments to support and guide the FinTech evolution within the banking sector.

This study sheds light on the relatively under-researched area of internal bank FinTech. It provides critical insights into how FinTech integration within banks contributes to their profitability and stability, offering another perspective that enriches the FinTech literature. This contribution is essential for devising future strategies, developing theoretical frameworks and informing policy decisions in the FinTech domain.

This study aims to analyze the evolution and current state of talent management in learning organizations and the design of managerial curricula, highlighting the challenges and opportunities in the context of a rapidly changing global business environment.

A narrative literature review was conducted, tracing the conceptual evolution of learning organizations. Seminal works emphasizing continuous learning and transformation were highlighted, and the progression of managerial education was analyzed, from its early focus on ethics and soft skills to its current emphasis on sustainability, digital literacy and experiential learning.

The research reveals challenges in balancing foundational knowledge with emerging competencies in curriculum design. Tensions are evident in maintaining relevance in rapidly changing, globally interconnected environments. Notable limitations include the trade-offs in innovation and the need to cater to diverse student demographics.

This review uniquely synthesizes developments at the intersection of curriculum innovation, organizational learning and curriculum design, offering valuable insights for institutions aiming to nurture talent for modern learning organizations.

This paper aims to explore customers' motives and behaviours in sharing comments and information on e-service platforms, as well as what leads them to avoid sharing after consumption.

To achieve the goal, this research used a mixed-method approach. Firstly, a two-phase qualitative design involving 2 focus groups and 27 in-depth interviews was employed. Secondly, a quantitative approach was implemented to test the relationship between three factors, identified in the qualitative analysis and comment-sharing behaviours.

The three identified factors are (1) willingness to improve the product/service and customer justice; (2) willingness to share emotions and feelings; and (3) technological readiness. Sharing emotions and feelings, as well as technological readiness, have been found positively associated with high posting behaviours.

Customers' opinions, comments and feedback on online platforms represent a crucial co-creation tool that must be better understood by businesses that aim to embrace the customer-centric philosophy. Despite the importance of the topic, only recently there has been interest in exploring the motives for and behaviours of customers' post-consumption comments and information sharing about a business on an e-service platform. Based on these findings, we put forward some relevant implications for theory and specific managerial strategies to be undertaken to exploit the potential of platforms.

This paper aims to analyze the effects of enabling management control systems (MCSs) and relational capabilities (interorganizational learning and coordination) on conflict management in innovation ecosystems.

Shedding light on relational governance, structural equation modeling (symmetric analysis) and qualitative comparative fuzzy-set analysis (asymmetric analysis) were applied to a sample of 164 Brazilian firms associated with science and technology parks (STPs), a specific type of innovation ecosystem.

The results of the symmetric analysis showed that enabling MCSs have a direct and positive effect on conflict management, as well indirect effects through interorganizational learning and coordination. The results of the asymmetric analysis indicated four solutions to promote high levels of conflict management, with enabling MCS solutions standing out, as they are present in the majority of cases in the sample.

Interorganizational conflict in innovation ecosystems are inevitable, but the previous literature is inconclusive about how the interrelation between MCS and relational capabilities can foster the management of these conflicts. By providing evidence on the predictors and solutions that lead to high levels of conflict management, this study presents valuable insights into how firms and STPs can mutually promote organizational and relational benefits throughout the innovation activities developed among those involved in innovation ecosystems.

This study aims to elucidate the process and internal mechanism of place identity construction in traditional villages under the impact of tourism by taking Cuandixia village as a case. The research methods comprise participatory observation and in-depth interviews with the residents. The main results are as follows: the impact of tourism on traditional villages is mainly reflected in space reconstruction, livelihood change, social relations restructuring and culture change; under the impact of tourism, the representation of residents’ identity construction shows complexity, with positive and negative effects; and the place identity construction of residents affects their perception of and attitudes toward tourism. Moreover, self-esteem and self-efficacy principles play a key role in their perception of tourism. This study provides some reference for further investigation of the tourism development model and the mental mechanism of residents in traditional villages.