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1 – 10 of 683Md Jahidur Rahman, Hongtao Zhu, Yiling Zhang and Md Moazzem Hossain
This study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are…
Abstract
Purpose
This study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are compared and the critical mass participation of females are further examined.
Design/methodology/approach
The sample comprises 1,834 Chinese listed companies from 2012 to 2021, among which 910 are family firms. The Heckman (1979) two-stage model is used to mitigate the potential endogeneity issue in the selection of gender diversity. Propensity score matching is also used to further alleviate the endogeneity problem in relation to family firms.
Findings
Results show a significant and negative correlation between the gender diversity in audit committees and nonaudit service fees. This association is more apparent in nonfamily than in family firms. Findings are consistent and robust to endogeneity tests and sensitivity analyses. The analysis of critical mass and symbolic participation shows that three female directors can more significantly restrain nonaudit fees than one to two females on the board.
Practical implications
This study contributes to literature on resource dependence theory, which posits that audit committees help enterprises establish contact with auditors, improve the company legitimacy, assist in communication and provide relevant expertise. This study also relates to agency theory, which holds that differences in the severity of types I and II agency problems between family and nonfamily firms lead to differences in auditor selection and related costs.
Originality/value
Extending from previous research on the relation between the gender diversity in audit committees and nonaudit fees, the present study delves into this connection within the context of China, an emerging economy. As a result, this investigation offers novel insights and expands upon current knowledge. In addition, the correlation between the gender diversity of audit committees and nonaudit fees is explored for family and nonfamily firms.
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Ana Pinto Borges, Elvira Pacheco Vieira, Paula Rodrigues, António Lopes de Almeida and Ana Sousa
This study aimed to detect the relationships between mindfulness and events participation, and then between the later and psychological empowerment.
Abstract
Purpose
This study aimed to detect the relationships between mindfulness and events participation, and then between the later and psychological empowerment.
Design/methodology/approach
The proposed model's underlying hypotheses were empirically tested with data collected through an online survey addressed to a convenience sample of frequent leisure participants (n = 199). The authors applied the structural equation model (SEM) to confirm the aforementioned relationships. To assess the adequacy of the psychometric properties of the measures, the authors performed a confirmatory factor analysis of the measurement model, with a maximum likelihood estimation method.
Findings
Under the effects of the lockdown period environment, the results express a positive relationship between a mindful state of mind – related to observation/attention – and the yearnings and perceptions about the participation in events. This relationship for consistency was proven to be moderated by the perception of the participation importance to the individual subjective well-being/mental health. Due to participation insights, there was a positive effect on psychological empowerment, supporting the relationship that had been hypothesized.
Originality/value
The authors propose and test a new model that contributes to the theory and examines how mindfulness behavior can effect more alluring and intense participation in events and what are the anticipated outcomes in terms of psychological empowerment.
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Yannis Lianopoulos, Nikoleta Kotsi, Thomas Karagiorgos and Nicholas D. Theodorakis
The purpose of the present study was to investigate the interrelationships among the dimensions of sport event experience, event satisfaction and event behavioral intentions.
Abstract
Purpose
The purpose of the present study was to investigate the interrelationships among the dimensions of sport event experience, event satisfaction and event behavioral intentions.
Design/methodology/approach
The sample was comprised of 186 individuals who actively participated in a mass participation sport event. Partial least squares-structural equation modeling (PLS-SEM) was employed to test the relationships among the latent constructs.
Findings
The results indicated that the dimensions of sport event experience predicted 55% of the variance of event satisfaction and 63% of the variance of event behavioral intentions was predicted by sport event experience dimensions and event satisfaction. Specifically, the sensory, affective and relational dimensions of experience sought to have a statistically significant and positive association with event satisfaction, while event satisfaction and the relational dimension of experience were found to have a statistically significant and positive correlation with event behavioral intentions. In addition, event satisfaction was found to mediate the relationships between sensory, affective and relational experiences and event behavioral intentions.
Originality/value
The present study is one of the first that explores the relationships among sport event experience’s dimensions, event satisfaction and positive behavioral intentions in the context of sport event participation.
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Stein Rokkan (1921–1979) gave this lecture in Paris, 4th December 1976. Comparative Social Research here publishes the first English language translation of Rokkan's manuscript…
Abstract
Stein Rokkan (1921–1979) gave this lecture in Paris, 4th December 1976. Comparative Social Research here publishes the first English language translation of Rokkan's manuscript for the lecture, which was given in French. The lecture was earlier only available in German (published 1980) and Norwegian (published 1921) translations. The lecture presents the sequence of models that Rokkan developed for his Europe-project aiming to explain the variations between 16 Western European democracies with reference to rights, party systems and systems alternatives. It is the only extensive intellectual autobiography that Rokkan ever wrote.
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HaeJung Maria Kim and Swagata Chakraborty
The study aims to explore the digital fashion trend within the Metaverse, characterized by non-fungible tokens (NFTs), across Twitter networks. Integrating theories of diffusion…
Abstract
Purpose
The study aims to explore the digital fashion trend within the Metaverse, characterized by non-fungible tokens (NFTs), across Twitter networks. Integrating theories of diffusion of innovation, two-step flow of communication and self-efficacy, the authors aimed to uncover the diffusion structure and the influencer's social roles undertaken by social entities in fostering communication and collaboration for the advancement of Metaverse fashion.
Design/methodology/approach
Social network analysis examined the critical graph metrics to profile, visualize, and cluster the unstructured network data. The authors used the NodeXL program to analyze two hashtag keyword networks, “#metaverse fashion” and “#metawear,” using Twitter API data. Cluster, semantic, and time series analyses were performed to visualize the contents and contexts of communication and collaboration in the diffusion of Metaverse fashion.
Findings
The results unraveled the “broadcast network” structure and the influencers' social roles of opinion leaders and market mavens within Twitter's “#metaverse fashion” diffusion. The roles of innovators and early adopters among influencers were comparable in collaborating within the competition venues, promoting awareness and participation in digital fashion diffusion during specific “fad” periods, particularly when digital fashion NFTs and cryptocurrencies became intertwined with the competition in the Metaverse.
Originality/value
The study contributed to theory building by integrating three theories, emphasizing effective communication and collaboration among influencers, organizations, and competition venues in broadcasting digital fashion within shared networks. The validation of multi-faceted Social Network Analysis was crucial for timely insights, highlighting the critical digital fashion equity in capturing consumers' attention and driving engagement and ownership of Metaverse fashion.
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Qian Wang, Stéphan Fuchs and Guillaume Bodet
This study explores the motives and objectives of sports sponsorship in China, taking into account the sports, social and cultural contexts. It also adopts a comparative approach…
Abstract
Purpose
This study explores the motives and objectives of sports sponsorship in China, taking into account the sports, social and cultural contexts. It also adopts a comparative approach to examine the sponsorship of elite and grassroots sports events in China.
Design/methodology/approach
This study adopts a qualitative approach, employing semi-structured interviews with representatives of nine companies sponsoring elite and/or grassroots sports events in Western China. The data were analyzed through reflexive thematic analysis.
Findings
In China, sponsors are frequently driven to sponsor elite sport events by a sense of obligation and responsibility to the country, whereas their motives to sponsor grassroots sport events is primarily influenced by sincerity and goodwill. Chinese companies consider brand awareness, exposure and the relationship with the government and authorities as key factors for sponsorship, and use sponsorship to achieve market-related objectives.
Originality/value
Companies’ sponsorship motives and objectives have received significant attention in the literature, but mainly in Western countries. In the context of China, this study identifies how sponsors utilize social networks to shape their motives and objectives. It also reveals certain patterns common with the current literature, as well as specificities such as how the roles of the government and authorities are linked to the contingent economic and social context of the country. Furthermore, the differences between elite and grassroots sports events sponsorship are explained.
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Khandakar Al Farid Uddin, Abdur Rahman, Md. Robiul Islam and Mohashina Parvin
Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study…
Abstract
Purpose
Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study, this paper examines the central and local government administrative arrangements during COVID-19 pandemic.
Design/methodology/approach
This study applies qualitative content analysis and interviews to explore the local government’s role in Bangladesh’s COVID-19 management by interviews of 18 participants including government officials, experts, non-government organisations (NGOs) representatives, and the general public. This paper also analysed academic papers, policy documents and other publicly available documents, including newspaper reports.
Findings
The Constitution of Bangladesh intensified the active participation of local government in each administrative unit through decentralised administrative management. This paper however reveals that the administrative arrangement during the COVID-19 pandemic in Bangladesh was primarily a centrally led system. The local government was not sufficiently involved, nor had it integrated into the planning and coordination process. This indicated the absence of active decentralised administration.
Originality/value
This study fills the research gap of the administrative pattern and local relations in COVID-19 management by exploring the local government’s role during the catastrophic situation and highlights the importance of decentralised administrative actions in managing the crisis.
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Lobone Lloyd Kasale, Moses Shanako Moruisi and Elsie Gaolatlhe Motswakhumo
This research investigates the roles that resources, organisational structure and climate play in the performance management of National Sport Organisations (NSOs).
Abstract
Purpose
This research investigates the roles that resources, organisational structure and climate play in the performance management of National Sport Organisations (NSOs).
Design/methodology/approach
This qualitative study draws data from 31 interviews, five focus groups conducted amongst Botswana National Sport Organisations. To corroborate the data collected, documents from these sport organisations were content analysed.
Findings
The amount and type of resources available, the degree to which decision-making is centralised, practices formalised and roles specialised affects how NSOs implement performance management. NSOs were not implementing performance management systems and could not tell whether they were creating favourable environments to implement the practices.
Practical implications
Sport managers, policymakers and educators can use insights from this study to improve their practices. This study also proposes avenues for further research.
Originality/value
This study contributes to sport management literature on performance management, and it is original because such as study has not been conducted before.
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Alasdair Marshall, Udechukwu Ojiako, Tony Abdoush, Nicholas Vasilakos and Maxwell Chipulu
This paper aims to draw on historical conceptions of true and false prudence within the broader context of virtue ethics ideas, to create a prudence framework for developing…
Abstract
Purpose
This paper aims to draw on historical conceptions of true and false prudence within the broader context of virtue ethics ideas, to create a prudence framework for developing risk-and-ethics cultures in organisations.
Design/methodology/approach
The authors use a theoretical analytical approach as a means of examining plausible representations of risk as ethical practice.
Findings
While the ethical ideal of true prudence is explained primarily with reference to psychological theories of generativity, false prudence is explained as undesirable, primarily with reference to psychological problems of narcissism and the broader dark triad. True and false prudence are represented as centring upon very different motivations for foresight, each of which might set the cultural tone for organisational risk management.
Originality/value
This paper’s main contribution is therefore to call attention to the benefits for organisations of reflecting upon differences between true and false prudence when planning the risk management they want.
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Xusen Cheng, Jian Mou, Xiao-Liang Shen, Triparna de Vreede and Rainer Alt