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The authors present a fist attempt to test the mediating role of humor in the relation between unruly passenger behavior and occupational stress in cabin crews.

This study used an experience sampling design to investigate the relationship between a frequent job hassle in air service provision, namely unruly passenger behavior (UPB), and the stress experienced by flight attendants.

The results of multilevel analyses show that UPB is positively related to the use of aggressive humor and negatively related to the use of affiliative humor in cabin crews. Moreover, humor mediates the relationship between unruly passenger behavior and stress. In addition the results show that general self-efficacy as a personal resource buffers the association between passenger misconduct and the use of aggressive humor.

This study is among the first empirical attempts to explore the role of humor as a mediator between uncivil customer behavior and stress in air service employee.

The term “library management” covers many different aspects of the way that a library is operated and conjures up different concepts in the minds of different people, depending on their own interests, agendas and requirements. Research into the subject is even more difficult to define because the application of research in one field can be vital to the development of another. Some researchers would not consider their research central to library matters at all, whereas the practising librarian might well see it as casting new light on a difficult area of understanding or development.

The present digital era has integrated the conventional telecommunications companies as service providers in this ever-competitive environment. Towards gaining business competitiveness, businesses are operated from the stance of dynamic business model that places focus on both economic activities and, more importantly, value-added benefits. One essential value embedded into business strategies refers to the aspect of sustainability in conjunction to environmental social governance (ESG). Within the context of Malaysia, ESG practices have been expected to grow rapidly in years to come, along with the vision of becoming a digital economy nation, by 2050. The continuous discussions appear to support the significance of implementing ESG practices amidst organizations, which in turn, could enhance a more sustainable economic growth for the country. Although many studies have probed into the dimensions of ESG, little attention has been given to the ESG practices incorporated into business strategy agenda.

This paper combed through the literature to retrieve the multi-dimensions of ESG concepts, as well as related in-depth insights into ESG disclosures amongst leading companies established in Malaysia. As for the research design, this study used the content analysis method and the ESG Grid as the benchmarking tool to explore superior commitments amongst its peers.

As a result, this study stumbled upon two major outcomes: the pattern of ESG disclosures in telecommunications industry and the approaches in implementing ESG practices in telecommunications companies. These two aspects appear essential to establish a competitive advantage, apart from addressing the issues raised by concerned stakeholders.

Future studies may explore deeper into comprehending the ESG practices by using the interview method and incorporating other industry or arena.

The decisions made by the companies to invest in ESG practices mark the ability of a company in devising viable survival strategies within the industry.

Hence, this study offers several vital insights into the practical value to learn from the best experiences, aside from analyzing the current progress of ESG practices within the context of developing nation.

The financial scandals in Malaysia have caused auditors to be convicted of such failure and led to the claims that they were involved in dysfunctional audit behavior. The incidences have worsened the profession’s credibility and deteriorated the public confidence on the profession. This study aims to examine the influence of professional skills, independence, work experience, time budget pressure on dysfunctional audit behavior.

This study collected primary data based on a questionnaire survey among audit firms in the Klang Valley area and registered with Malaysian Institutes of Accountants.

The findings from a survey conducted on 130 Malaysian auditors proved that time budget pressure is significantly influenced the dysfunctional audit behavior. However, this study did not support the relationship between professional skills, independence, work experience and dysfunctional audit behavior.

This study contributed to the researchers, auditors as well as educators in further understanding the factors that might influence the dysfunctional audit behavior. The findings are expected to help in improving the auditors’ credibility and uphold the public confidence on the auditing profession.

This study aims to investigate whether board gender diversity is associated with corporate sustainability performance and whether industry-level product market competition moderates the effect of board gender diversity on corporate sustainability performance.

This study uses international data extracted from global ESG data set from Thomson Reuters (Refinitiv) database. Using data of 23,137 firm-year observations from 37 countries, the authors perform regression analyses to examine the hypotheses.

The findings show that firms with high board gender diversity exhibit high corporate sustainability performance. The authors also find firms in highly competitive industries to have low corporate sustainability performance. In highly competitive industries, the positive relationship between board gender diversity and corporate sustainability performance is weakened. The results are robust to various specification tests such as alternative measures for corporate sustainability performance, board gender diversity, product market competition and also the use of propensity score matching to address endogeneity issue. Overall, the results support the prediction that board diversity and product market competition play a substitutive role in influencing corporate sustainability performance.

This study offers empirical evidence that the appointment of female directors is a useful way to improve a firm’s corporate sustainability performance, hence, providing significant benefits in terms of stakeholders’ values and corporate reputation.

This study provides useful insights to investors and policymakers that intense industry competition might mitigate the role of board governance, particularly board gender diversity, in enhancing corporate sustainability performance.

Using an international data set, where the observations operate in various market and institutional differences, this study is able to extricate the positive impact of board gender diversity and product market competition on corporate sustainability performance. This study corroborates evidence that sustainability strategy and initiatives are reflections of integrated factors, including corporate governance as internal driver and market forces faced by firms as external driver.

This study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance.

This research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS.

The implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs.

These findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Also, the number of variables studied only involved three. The study only focused on certain dimensions of environmental management accounting without considering other dimensions in-depth.

These findings extend the literature on environmental management accounting and demonstrate, from a practical perspective, environmental management accounting (EMA), which prioritizes the environment, will encourage companies to innovate their processes so that they are more environmentally friendly; EMA recognizes the important role of accountants in managing environmental issues.

This study documents the importance of environmental management accounting to assist companies in getting accurate information on environmental issues and environmental costs.

The purpose of this study was to investigate the impact of two-way, computer-mediated communication on investigator perceptions of whistleblower credibility.

Investigators were recruited to participate in an online experiment that tasked subjects with evaluating simulated two-way, computer-mediated communication between an investigator and whistleblower. Several rival explanations were also examined to account for potential confounds.

While anonymous whistleblowers were perceived to be less credible than identified whistleblowers when reporting via one-way communication, perceived whistleblower credibility was not statistically different when using two-way communication. Further, investigators allocated statistically similar amounts to investigate anonymous and identified reports.

Based upon the results of this study, several new research directions can be explored with respect to maintaining anonymity, assessing credibility and designing reporting systems.

The results support the use of anonymous, two-way communication in whistleblowing reporting systems. Anonymous whistleblowers would benefit from the ability to maintain an active dialogue with investigators without jeopardizing their safety or the investigation.

This study provides empirical support for strengthening whistleblowing reporting channels through the adoption of anonymous, two-way, computer-mediated communication. Doing so can better preserve the anonymity of those willing to report wrongdoing and better protect them from potential retaliation.

This study is among the first to empirically test the longstanding theory that anonymous reports are perceived by investigators as less credible than those from identified individuals. This study is also among the first to consider and incorporate anonymous, two-way communication in whistleblowing reporting.