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The overall goal of this chapter is twofold. First, the authors aim to identify indigenous phenomena that influence employee turnover and retention in the Chinese context. Second, the authors link these phenomena to the contextualization of job embeddedness theory. To achieve the goal, the authors begin by introducing three macro-level forces (i.e., political, economic, and cultural forces) in China that help scholars analyze contextual issues in turnover studies. The authors then provide findings in the literature research on employee retention studies published in Chinese academic journals. Next, the authors discuss six indigenous phenomena (i.e., hukou, community in China, migrant workers, state-owned companies, family benefit prioritization, and guanxi) under the three macro-level forces and offer exploratory propositions illustrating how these phenomena contribute to understanding employee retention in China. Finally, the authors offer suggestions on how contextualized turnover studies shall be conducted in China.

This study aims to explore the meanings of solo travel for Asian women, focussing on how Asian women construct and negotiate their identities in the heteronormalised, gendered and Western-centric tourism space.

In-depth interviews were conducted with 35 Asian solo female travellers from ten Asian countries/societies and analysed using constructivist grounded theory. The interpretation was guided by a critical stance and intersectionality lens.

The findings show that solo travel provides a means for self-discovery but the path was different for Asian women, for whom the self is constructed by challenging the social expectations of Asian women. Western-centric discourse was identified in the participants’ interactions with other (Western) travellers and tourism service providers, as well as in the ways these Asian women perceive themselves in relation to Western travellers. In addition to gendered constraints and risks, the findings also reveal the positive meaning of being Asian women in the gendered tourism space.

By labelling Asian women, the study risks adopting an essentialised view and overlooking the differences within the group. However, this strategic essentialism is necessary to draw attention to the inequalities that persist in contemporary tourism spaces and practices.

This study investigated Asian solo female travellers, an emerging but under-researched segment. It provides a critical examination of the intersectional effect of gender and race on identity construction for Asian solo female travellers. This study shows the need for a more inclusive tourism space.

The purpose of this paper is to investigate how internal auditors’ performance reputation for auditing and assurance engagements affects corporate managers’ reliance on their consulting recommendations.

This study conducted a 2 × 2 between-subjects experiment in which 103 MBA students were randomly assigned to one of the four conditions. This paper uses analysis of covariance to analyze the data.

The results show that internal auditors’ reputation for performing assurance engagements positively influences managers’ reliance on their consulting recommendations. In addition, managers’ compensation structure affects their perceptions of the importance of the decision, and the perceived decision importance in turn partially moderates the effect of internal auditors’ performance reputation on managers’ reliance decision.

This paper advances the understanding of the consulting function of the internal audit function (IAF) and provides evidence on how internal auditors’ performance in one field (assurance) affects management’s perception of their performance in the other field (consulting).

The findings of this paper should be particularly interesting to the parties that are responsible for training internal auditors by highlighting the importance of strengthening internal auditors’ capability of performing consulting service with respect to business operation.

This study is one of the few studies that examine how internal auditors’ consulting recommendations affect managerial decisions in an operational setting. The findings of the interdependence between the assurance and consulting components of the IAF advance the growing research stream of internal audit and its impact on management decision-making.

People continue to become more liberated and individualised day by day. They look for ways to somehow get out of any situation that restricts them, tend to get rid of their typical holiday patterns and travel alone, without being stuck within anyone else's borders, precisely as they want. In addition, people can travel alone to discover themselves, meet different cultures, relieve stress and learn new skills. Women travel alone more than men, although they face more difficulties than men. The experiences of women solo travellers suggest that this form of travel can provide a meaningful foundation for advancing gender equality. By challenging gender roles and expectations, empowering women to assert their autonomy and agency and creating opportunities for community-building and solidarity, solo travel can help to transform social norms and promote gender equity.

This chapter aims to build a body of knowledge that will have a widespread impact based on available data on the relationship of women solo travellers to gender equality. It also examines the effects of women solo travellers on gender equality based on secondary data sources. This chapter, designed as conceptual research with descriptive analysis and document analysis, is important in revealing what the indirect gains of women solo travellers can be for gender equality, the fifth of the United Nations Development Programme (UNDP) Sustainable Development Goals.

The practice of management having control over auditor appointment and compensation is believed to be a fundamental cause for the lack of auditor independence. While researchers propose alternative auditor appointment procedures to improve auditor independence, there are a few settings that allow researchers to examine alternative auditor appointment procedures such as regulator designation of auditors. This research aims to investigate the effects of regulator designation of auditors and litigation risk on auditor independence in a Chinese setting

This study adopts a 2 × 2 between-subjects experimental design. A total of 110 surveys were sent out and 81 were collected from eastern China.

The results of an experiment with 81 Chinese auditors indicate that regulator designation of auditors improves auditor independence. In particular, auditors designated by the regulator feel less pressure from the audited company, perceive themselves to be more independent and are more willing to challenge the audited company’s aggressive financial reporting compared with those directly hired by the company. In addition, litigation risk moderates the effect of regulator designation of auditors on auditor independence such that regulator designation of auditors has a stronger impact on auditor independence when the litigation risk is low.

This study is also subject to limitations. First, regulator designation of auditors in China was examined. While regulator designation of auditors seems to improve auditor independence in the Chinese context, it is unclear if the same results will be observed in other economies, as China is a unique setting. For example, the majority of listed companies in China are under the control of government-related agencies. Consequently, the government has significant power in influencing auditor appointment policy. In contrast, the majority of other economies are more market-oriented with less government influence. Future studies in other markets will further enrich the understanding on regulator designation of auditors. Second, only regulator designation of auditors for state-owned enterprises was examined. It is unclear how regulator designation of auditors would affect non-state-owned enterprises. Moreover, future research could investigate the designation of auditors in other forms such as the designation of auditors by investors. Third, auditor appointment procedure may affect perceived risk of loss of client which in turn influences auditor independence. Future research could further investigate the mechanism through which regulator designation of auditors affect auditor independence.

Results of an experiment with 81 Chinese auditors show that regulator designation of auditors can improve auditor independence. In a decision context where auditors must provide judgments relating to a proposed audit adjustment that is quantitatively material and will affect the client’s ability to meet debt covenants, auditors designated by the State-Owned Assets Management Bureaus are more resistant to management pressure and are less willing to accept the management’s aggressive financial reporting practice than those directly hired by the company.

The purpose of this paper is to propose a research model to examine the perception of non-professional investors toward the cybersecurity reporting framework developed by the American Institute of Certified Public Accountants (AICPA).

The proposed hypotheses were tested using structural equation modeling with data collected from Amazon's Mechanical Turk platform.

The findings conclude that investors' perceived benefits of the cybersecurity risk framework are positively related to investment intention. Information quality and cybersecurity awareness also positively influence perceived benefits of the risk framework and investment intention.

Findings of this study are relevant to both regulatory bodies and firms because non-professional investors’ perceptions of the benefits of the AICPA’s reporting framework are unveiled.

Findings from this research help to provide a more in-depth understanding of the impact of various factors on investor’s decision-making process and also significant insights into the non-professional investor’s attitude toward the AICPA’s framework.

This paper aims to examine the predictors of whistleblowing behaviors by comparing the importance of a negative perception – fear of whistleblowing – relative to positive perceptions such as ethical orientation, professional identity and supervisor trust.

The proposed hypotheses were tested using relative regression analysis with data collected from 471 banking employees in nine Chinese organizations.

The findings conclude that fear of retaliation was dominant in predicting external, but not internal, whistleblowing, and the beneficial effects of positive perceptions on internal whistleblowing are contingent on employees’ fear of retaliation. Therefore, organizations should survey employees’ perceptions of whistleblowing and their company retaliation policies to accomplish the goal of promoting ethical behaviors while discouraging unethical behaviors.

The findings suggest that efforts to promote whistleblowing in organizations may be most successful if the focus is placed on deterring retaliation and highlighting for employees that they will be protected from retaliation.

The relative weights analyses suggest that fear of retaliation from whistleblowing is the dominant predictor of external whistleblowing; as fear of retaliation increases, so does the desire to blow the whistle externally.

The purpose of this study is to present the results of an experiment that examines the effects of client management’s increased disclosure of related party transactions (RPTs) on auditors’ judgments of financial reports that contain RPTs.

This study used a 2 × 2 between-subjects experiment to investigate auditors’ judgments in response to questionable RPTs in a Chinese context.

The results show that the auditor participants assessed a lower likelihood that the client’s financial statements were intentionally misstated and that they were less likely to request additional evidence when the client management chose to disclose more, as opposed to less, detailed RPT information in their disclosure. Moreover, there was a significant interaction between disclosure level and client incentive to manipulate earnings on the likelihood of the auditor requesting additional evidence.

This study should be of interest to regulatory agencies that have expressed concerns over auditing practices related to RPTs.

The findings from this study help to provide a more in-depth understanding of disclosure literature by investigating voluntary RPT disclosure and the moderation role of clients’ incentives to manipulate earnings.

Information technology (IT) has become a strategic weapon on tourism products’ identification, presentation, dissemination and getting a sustainable competitive advantage. Tourism management is the most important candidate for using IT with the need for gathering information in large quantities and diffusion of tourism management. The heterogeneous nature of these businesses means that information-communication Technologies’ uses change from sector to sector and from management to management in the tourism sector. The development of IT has created new application areas for tourism industry managers especially in efficient cooperation and provided tools for real globalization, IT is unexpectedly part of tourism management because of information creation processing and transmission which are important in daily activities. Therefore, both rapid development of tourism demand and tourism supply have become a compulsory partner of IT; and for this reason, IT plays an important role in the tourism marketing, distribution, promotion, and coordination. Due to this importance; the impact of IT on tourism sector is valued to be investigated. This chapter stresses that IT’s uses play an efficient role in choosing the management on behalf of the consumer. Within this context, this chapter composes of the information society; IT development and tourism; the usage of IT on travel, hospitality, tourism sector, its challenges, and advantages. This chapter mostly emphasizes on these subjects that will be examined deeply.

Theoretically, the paper aims to provide locus of legitimacy as a framework to not only introduce a multidimensional perspective on legitimacy but also expand the understanding about resource acquisition strategies of social enterprises. Empirically, the authors test the theoretical predictions by using cases from South Korea and Taiwan. Practically, the authors intend to assist chief executive officers (CEOs) of social enterprises in their effort to secure valuable resources and provide policy implications so that both South Korea and Taiwan learn from each other.

The authors use case methods to find evidence of the proposed theoretical framework. The initial search for target companies showed that social enterprises in South Korea and Taiwan were ideal samples. In-person, email and phone interviews were conducted on CEOs, and archival data on institutional environments and various aspects of social enterprises were collected. Collected data were analyzed using the locus of legitimacy framework to find out how different emphasis on locus of legitimacy impacted critical decisions of social enterprise, such as human, financial and network resources.

As predicted in the locus of the legitimacy framework, the analyses confirmed that locus of legitimacy did explain critical decisions of social enterprises in South Korea and Taiwan. First, significant institutional forces existed, shaping social enterprises behavior. For example, Taiwanese Jinu showed that greater emphasis was given to internal legitimacy, while South Korean Sohwa was higher in external locus of legitimacy. Such differences systematically impacted choices made on resource acquisition strategies. Jinu showed a greater similarity to those of for-profit companies, aligning key decisions of resource acquisition strategies to achieve financial viability as a top priority. However, Sohwa, though financial performance was still important, put more emphasis on meeting institutional demands from South Korean Government.

This study is one of early studies that attempts to understand the structure of legitimacy faced by social enterprises. The authors argue that organizations can play a more proactive role in securing legitimacy. The authors believe that locus of legitimacy framework complements the existing understanding about legitimacy in institutional theory. By introducing a multidimensional perspective about legitimacy, the authors add additional explanations about how firms exposed to different institutional forces can have diverse alternatives in resource acquisition strategies.