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Article
Publication date: 14 October 2021

Craig McLaughlin, Stephen Armstrong, Maha W. Moustafa and Ahmed A. Elamer

This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.

Abstract

Purpose

This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.

Design/methodology/approach

The sample includes all firms that were investigated by the Financial Reporting Council through the audit enforcement procedure from 2014 to 2019, and two matched no-scandal firms. It uses logistic binary regression analysis to examine the hypotheses.

Findings

Results based on the logit regression suggest that audit member tenure and audit committee meeting frequency both have positive associations to the likelihood of corporate scandal. Complementing this result, the authors find negative but insignificant relationships amongst audit committee female chair, audit committee female members percentage, audit committee qualified accountants members, audit committee attendance, number of shares held by audit committee members, audit committee remuneration, board tenure and the likelihood of corporate scandal across the sample.

Research limitations/implications

The results should help regulatory policymakers make decisions, which could be crucial to future corporate governance. Additionally, these results should be useful to investors who use corporate governance as criteria for investment decisions.

Originality/value

The authors extend, as well as contribute to the growing literature on the audit committee, and therefore, wider corporate governance literature and provide originality in that it is the first, to the knowledge, to consider two characteristics (i.e. remuneration and gender) in a UK context of corporate scandal. Also, the results imply that the structure and diversity of the audit committee affect corporate fraud/scandal/sanctions.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 12 October 2021

Haki Pamuk, Marcel van Asseldonk, Ruerd Ruben, Tumainiely Kweka, Cor Wattel and Joseph Phillip Hella

Institutional structures of rural savings and loan associations influence their performances. One of the guiding principles for defining clear group membership boundaries…

Abstract

Purpose

Institutional structures of rural savings and loan associations influence their performances. One of the guiding principles for defining clear group membership boundaries is by setting rules on who has access. Social ties is a prominent requirement for membership. The objective of the current study is to provide quantitative evidence on the role of social ties membership criteria for the performance of saving and loan associations.

Design/methodology/approach

A cross-sectional survey was conducted in July–August 2019 comprising 48 associations in 13 villages in the Iringa District of Tanzania. In the current study, the authors use two indicators to measure the social ties between members, namely social closed association (the association applies criteria to accept only members who are relatives, friends or from the same hamlet) and physical distance (the fraction of members from other villages).

Findings

The authors find that associations are diverse both in terms of social ties, physical distance and performance, even in a small homogeneous region like Iringa District. Providing loans more easily to members with social ties has a negative relationship with loan repayment rates. Associations applying the social closeness criteria experience higher default rates than those not applying. The default rates become even worse when the fraction of member members from other villages increases in the socially tied associations.

Practical implications

Physically distant members are more likely to default as they perceive less social pressure in an association with socially tied members. Development practitioners and policy makers should integrate the potential implications.

Originality/value

The authors provide empirical evidence on the relevance of social ties on credit access and repayment in savings and loan associations, using a novel multi-level data on financial performance in the context of community-based finance organizations in rural areas.

Details

Agricultural Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0002-1466

Keywords

Content available
Article
Publication date: 7 October 2021

Zhihui Li and Hongbo Sun

With the development of the modern economy, vehicles are no longer a luxury for people, which greatly facilitate people’s daily life, but at the same time bring traffic…

Abstract

Purpose

With the development of the modern economy, vehicles are no longer a luxury for people, which greatly facilitate people’s daily life, but at the same time bring traffic congestion. How to relieve traffic congestion and improve its capacity is a hot research area. This paper aims to propose a new simulation framework for crowd transportations to ease traffic congestion.

Design/methodology/approach

This paper establishes related simulation models such as vehicles, traffic lights and advisers. Then the paper describes their relationships, gives their interaction mechanism and solidifies the above into a software implementation framework.

Findings

This paper proposes a simulation framework for crowd transportations.

Originality/value

In this framework, traffic lights are used as a control method to control the road network and road conditions are used as an Affecter to influence individual behavior. The vehicle passing rate is defined by the correlation between endowment and the start time of the traffic lights. In this framework, members are related, dynamically adjusted according to road conditions and dynamically optimized member decisions. The optimal path is dynamic and real-time adjustments are made for each step forward. It is different from the traditional optimal path in which there is only one fixed one and it is different from the macroscopic optimal path that does not exist.

Details

International Journal of Crowd Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-7294

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Article
Publication date: 10 October 2021

Hang Ngoc My Le, Brendan Thomas O’Connell and Maryam Safari

Drawing from Upper-Echelons Theory (UET), this paper aims to examine whether an increasing number of board members studying and working overseas, especially in Anglo…

Abstract

Purpose

Drawing from Upper-Echelons Theory (UET), this paper aims to examine whether an increasing number of board members studying and working overseas, especially in Anglo countries, provides some impetus for increased corporate environmental disclosures (CED) in Vietnam.

Design/methodology/approach

This study used quantitative data collection and analysis. The data collection involved a content analysis of annual, sustainability and integrated reports to capture the quality and quantity of CED. The authors subsequently developed ordered probit models to quantitatively test the hypotheses.

Findings

The authors find that board members studying in Anglo countries positively impact firms’ levels of CED in emerging economies. However, overseas work experience is found to be an insignificant explanatory variable. Further, the findings suggest that, in Vietnam, Chairs appear to be more influential than chief executive officers in affecting CED levels.

Practical implications

Despite the positive influence of overseas study, the authors find overall levels of CED in Vietnam remain relatively low. This suggests the necessity of dialogue about potential reform in CED policies, which could involve the introduction of mandatory reporting requirements. In addition, to enhance sustainability disclosures, shareholders should appoint board members who possess international qualifications.

Originality/value

This study adds to the literature exploring the impacts of Anglo cultural traits of board members on CED levels, within an economy transitioning from a communist ideology to a market-oriented system context. The connection between international study and cultural norms, beliefs and traditions in these countries and their positive influence on directors’ values and attitudes towards CED have not yet been studied. The study also extends UET by examining the potential positive influence of different national contexts on board members’ education levels.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 1 October 2021

Shahid Khan, Kohyar Kiazad, Sen Sendjaya and Brian Cooper

Abusive supervision climate (ASC) affects not only direct subordinates of abusive supervisors but also their colleagues who work in the same group. Therefore, this study…

Abstract

Purpose

Abusive supervision climate (ASC) affects not only direct subordinates of abusive supervisors but also their colleagues who work in the same group. Therefore, this study aims to examine the underlying processes and boundary conditions of ASC's effects on group members' behaviors.

Design/methodology/approach

The study collected data from 213 employees in 51 workgroups across 13 organizations in Pakistan. Data were analyzed in MPlus version 8 (Muthén and Muthén, 1998–2017) using a random intercepts multilevel model. The authors followed the procedures for testing 2-1-1 mediation with a participant-level mediator as outlined in Pituch and Stapleton (2012).

Findings

The results revealed that anger mediated the negative relationship between ASC and group members' organizational citizenship behaviors (OCBs), as well as the positive relationship between ASC and group members' withdrawal. In addition, agreeableness moderated the effect of group members' anger on OCBs, such that the relationship was stronger for more agreeable group members.

Originality/value

The findings contribute to the abusive supervision literature by elucidating anger as one mechanism through which ASC affects group members and by incorporating personality differences to better understand group members' behavioral responses.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 10 September 2021

Matt Hensley

The purpose of this study was to investigate the #SSChat community's recognition of cohesion and shared learning goals within the #SSChat community. Specifically, the…

Abstract

Purpose

The purpose of this study was to investigate the #SSChat community's recognition of cohesion and shared learning goals within the #SSChat community. Specifically, the author sought to gauge the #SSChat community's “sense of community (SOC) ” (e.g. measuring participants' perceptions of membership, influence, fulfillment of needs and a shared emotional connection related to the community) and sustainability (e.g. information contribution and consumption, self-disclosure and intention to leave the community). Additionally, the author aimed to examine “SOC” as a construct supporting the #SSChat community's sustainability.

Design/methodology/approach

This study employed a quantitative survey research design that was guided by McMillan and Chavis' (1986) SOC theoretical framework. The instrument included two reliable and valid surveys. Descriptive and inferential statics were used to investigate the three research questions.

Findings

Findings from this study highlight refinement and reinforcement areas framed using McMillan and Chavis' (1986) SOC theoretical framework to support the continued development and growth of the #SSChat as virtual learning community for social studies education professionals.

Originality/value

There is a dearth of research that investigates the dynamic underpinnings and foundations of informal virtual learning communities for social studies educators and whether they are sustainable. While this study is not the first to investigate the relationship between sustainability and SOC, it does extend previous research by evaluating the specific SOC tenets and their individual relationships to sustainability.

Details

Social Studies Research and Practice, vol. 16 no. 2
Type: Research Article
ISSN: 1933-5415

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Article
Publication date: 22 September 2021

Evangelia Baralou and Dionysios D. Dionysiou

In this paper, the authors extend their understanding of the internal dynamics of routines in contexts characterized by increased levels of virtuality. In particular, the…

Abstract

Purpose

In this paper, the authors extend their understanding of the internal dynamics of routines in contexts characterized by increased levels of virtuality. In particular, the authors focus on the role of routine artifacts in the internal dynamics of routines to answer the question: How does extensive reliance on information and communication technologies (ICTs) due to physical distance influence the internal dynamics of the new product development (NPD) routine (i.e. interactions between performative, ostensive and artifacts of routines) enacted by a virtual team?

Design/methodology/approach

This paper is based on an 18-month ethnographic study of the NPD routine performed by a virtual team. The authors relied predominantly on qualitative, ethnographic data collection and analysis methods, using semi-structured interviews, non-participant observation, and the collection of archival data and company documents (formal procedures, guidelines, application designs etc). Qualitative research offers a valuable means to investigate dynamic processes in organizations due to its sensitivity to the organizational context and potential to focus on activities as they unfold.

Findings

The findings highlight the central role of routine artifacts (ICTs) in the routine dynamics of the NPD routine performed by virtual team. In particular, the authors show that the use of the particular types of ICTs enabled team members to confidently and meaningfully relate to the overall routine activity and coordinate their actions in a context characterized by physical distance and extensive reliance on communication and collaboration technologies.

Originality/value

The paper sheds light into role of routine artifacts in the routine dynamics in a context characterized by a high degree of virtuality. This work contributes to the literature on routine dynamics by theorizing about the processes through which routine artifacts (ICTs) afforded routine participants the ability to act confidently and meaningfully to the present and dynamically coordinate their actions with their fellow routine participants.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 15 September 2021

Jung-Chieh Lee and Chung-Yang Chen

Software process tailoring (SPT) plays a critical role in contemporary software development. Because SPT determines how a software project proceeds, its effectiveness…

Abstract

Purpose

Software process tailoring (SPT) plays a critical role in contemporary software development. Because SPT determines how a software project proceeds, its effectiveness should be investigated. Specifically, SPT is a collaborative yet highly conflictual process, and the existing literature has paid little or no attention to how team members coordinate and to how power distance (PD) influences coordination under this conflictual situation for the purpose of fostering SPT effectiveness.

Design/methodology/approach

A propositional research method is utilized by reviewing the extant literature regarding SPT, team coordination and PD. Accordingly, several propositions are developed to theorize the contributive and moderating effects of team coordinative capabilities and PD on SPT effectiveness.

Findings

This study advances the understanding of the underlying mechanisms of the four distinct coordination capabilities in performing SPT, which will help software firms comprehend the moderating effects of PD on the relationships among coordinative capabilities and SPT effectiveness.

Originality/value

This study extends coordination theory and reveals four coordination capabilities that nurture SPT effectiveness. Moreover, this study demonstrates how power plays a role in the coordination of a team through the collaborative yet divergent SPT decision process to yield an integrative tailoring solution. In particular, we take a fresh viewpoint of PD considering the member-member relationship in exploring its moderating effects in the SPT context.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 10 August 2021

Stella Tomasi, Chaodong Han and James Otto

Facebook groups provide a forum for members to post content and engage with others through comments. Sometimes members behave poorly and violate the expectations of group…

Abstract

Purpose

Facebook groups provide a forum for members to post content and engage with others through comments. Sometimes members behave poorly and violate the expectations of group members. In this study, the authors build a research framework based on expectancy violation theory (EVT) to predict and better understand the behaviour and responses of members when faced with violations in their groups.

Design/methodology/approach

Facebook group members completed surveys regarding their interactions in social media groups. The independent variable predictors in the study were categorized by personal characteristics, relationship characteristics and group characteristics. Participants also identified expectancy violations they had encountered (either severe or mild) and identified how they would react to the two types of violations. Regression models were developed for severe and mild violations.

Findings

The regression models show that personal characteristics such as age, gender and marital status; relationship characteristics such as their social media usage frequency and their social media engagement level; group characteristics such as anonymity of users and purpose of the group as well as the perceived severity of the violation influence how a member will respond to the expectancy violation.

Originality/value

The research study extends the existing expectancy violation literature by providing a comprehensive framework to predict how users will react to negative expectancy violations. This study also has practical implications for how group administrators might manage expectancy violations.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 30 July 2021

Aleš Kubíček and Ondřej Machek

The purpose of this study is to integrate status conflict, as a relatively recent and unexplored phenomenon, to the family business literature.

Abstract

Purpose

The purpose of this study is to integrate status conflict, as a relatively recent and unexplored phenomenon, to the family business literature.

Design/methodology/approach

The authors follow multilevel theory building to develop a multilevel conceptual model of status conflict in family firms (FFs).

Findings

The authors identify the main antecedents, processes and consequences of status conflict at three levels of analysis (individual, family and firm) unique to FFs. Seventeen theoretical propositions at three levels of analysis are presented.

Originality/value

The authors address the need for multilevel research for organisations and multilevel status research, contribute to the under-researched theory of conflicts in FFs and show that the conflict literature, which has predominantly focussed on the individual- and group-level factors, can borrow from the family business literature, which has primarily been oriented to the group- and firm-level factors.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

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