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Article
Publication date: 24 November 2023

Kristina K. Lindsey-Hall, Eric J. Michel, Sven Kepes, Ji (Miracle) Qi, Laurence G. Weinzimmer, Anthony R. Wheeler and Matthew R. Leon

The purpose of this manuscript is to provide a step-by-step primer on systematic and meta-analytic reviews across the service field, to systematically analyze the quality of…

Abstract

Purpose

The purpose of this manuscript is to provide a step-by-step primer on systematic and meta-analytic reviews across the service field, to systematically analyze the quality of meta-analytic reporting in the service domain, to provide detailed protocols authors may follow when conducting and reporting these analyses and to offer recommendations for future service meta-analyses.

Design/methodology/approach

Eligible frontline service-related meta-analyses published through May 2021 were identified for inclusion (k = 33) through a systematic search of Academic Search Complete, PsycINFO, Business Source Complete, Web of Science, Google Scholar and specific service journals using search terms related to service and meta-analyses.

Findings

An analysis of the existing meta-analyses within the service field, while often providing high-quality results, revealed that the quality of the reporting can be improved in several ways to enhance the replicability of published meta-analyses in the service domain.

Practical implications

This research employs a question-and-answer approach to provide a substantive guide for both properly conducting and properly reporting high-quality meta-analytic research in the service field for scholars at various levels of experience.

Originality/value

This work aggregates best practices from diverse disciplines to create a comprehensive checklist of protocols for conducting and reporting high-quality service meta-analyses while providing additional resources for further exploration.

Article
Publication date: 13 February 2023

Voicu D. Dragomir and Mădălina Dumitru

The relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and…

Abstract

Purpose

The relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and, sometimes, contradictory. The purpose of this paper is to systematize the results of previously published studies on the relationship between corporate governance and IRQ.

Design/methodology/approach

This paper uses several complementary theoretical perspectives (agency, stakeholder and signaling theory). The relevant aspects of the corporate governance system are the attributes and composition of the board, the existence of a social responsibility committee, the quality of the audit committee, integrated report assurance and ownership structures. The sample consisted of 61 papers published in top journals between 2015 and 2021. Meta-analytic procedures were applied on bivariate and partial correlations between IRQ and the identified corporate governance characteristics.

Findings

The results confirm that director independence, the existence of a social responsibility committee, institutional ownership and the hiring of a Big 4 auditor are significantly correlated with IRQ. On the other hand, board gender diversity, audit committee independence and dedicated assurance have a positive but nonsignificant impact on IRQ. Chairperson-chief executive officer duality does not seem to impact report quality, while ownership concentration has a negative but nonsignificant impact on IRQ.

Research limitations/implications

Future research can improve the measurement of focal indicators by using a common set of variables for comparability, favoring disaggregate measures of corporate governance and updating the measurement of some indicators. Future research could also propose new indicators in the area of corporate governance and expand the theoretical domain of IRQ research.

Originality/value

The findings emphasize the need to explicitly consider the role of corporate governance structures and arrangements in improving IRQ. Through meta-analysis, the paper aims to provide a comprehensive and generalizable set of findings, suggesting that corporate governance indicators cannot be overlooked as predictors of integrated reporting.

Details

Meditari Accountancy Research, vol. 31 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 8 October 2020

Jeremy D. Mackey, Charn P. McAllister, Liam P. Maher and Gang Wang

Recently, there has been an increase in the number and type of studies in the organizational sciences that examine curvilinear relationships. These studies are important because…

Abstract

Recently, there has been an increase in the number and type of studies in the organizational sciences that examine curvilinear relationships. These studies are important because some relationships have context-specific inflection points that alter their magnitude and/or direction. Although some scholars have utilized basic techniques to make meta-analytic inferences about curvilinear effects with the limited information available about them, there is still a tremendous opportunity to advance our knowledge by utilizing rigorous techniques to meta-analytically examine curvilinear effects. In a recent study, we used a novel meta-analytic approach in an effort to comprehensively examine curvilinear relationships between destructive leadership and followers' workplace outcomes. The purpose of this chapter is to provide an actionable guide for conducting curvilinear meta-analyses by describing the meta-analytic techniques we used in our recent study. Our contributions include a detailed guide for conducting curvilinear meta-analyses, the useful context we provide to facilitate its implementation, and our identification of opportunities for scholars to leverage our technique in future studies to generate nuanced knowledge that can advance their fields.

Details

Advancing Methodological Thought and Practice
Type: Book
ISBN: 978-1-80043-079-2

Keywords

Book part
Publication date: 8 June 2011

Dana L. Joseph, Daniel A. Newman and Hock-Peng Sin

Purpose – This chapter (a) summarizes leader–member exchange (LMX) measurement practices since the influential reviews by Schriesheim, Castro, and Cogliser (1999) and Gerstner and…

Abstract

Purpose – This chapter (a) summarizes leader–member exchange (LMX) measurement practices since the influential reviews by Schriesheim, Castro, and Cogliser (1999) and Gerstner and Day (1997), (b) clarifies the status of LMX as a broad construct from a hierarchical factor model, (c) conducts multitrait-multimethod (MTMM) analyses on leader and follower reports of multidimensional LMX, and (d) investigates discriminant validity between Member LMX and satisfaction with supervisor.

Methodology/Approach – We used (a) a literature search of LMX measurement practices, (b) a combination of meta-analysis and factor analysis to specify the broad LMX construct underlying Liden and Maslyn's (1998) (LMX-MDM) multidimensional instrument, (c) MTMM analyses of leader and member ratings of the LMX-MDM, and (d) a combination of meta-analysis and multiple regression to assess incremental validity of Member LMX beyond satisfaction with supervisor.

Findings – Since 1999, 85% of LMX studies now use one of two dominant LMX scales (LMX-7, Scandura, & Graen, 1984; LMX-MDM, Liden & Maslyn, 1998). These two measures are correlated (rcorrected=.9), suggesting the LMX-7 and the LMX-MDM are alternate forms of the same instrument. 94% of studies that used these two measures treat LMX as a single, broad construct rather than as a multidimensional set of constructs. MTMM analyses suggest Leader LMX and Member LMX are two, separate-but-related constructs (i.e., confirming two source factors and no lower-order trait factors). Last, Member LMX meta-analytically correlates with satisfaction with supervisor at rcorrected=.8. There is some incremental validity of LMX, but the pattern is inconsistent across samples.

Social Implications – We point out that LMX researchers have now moved toward standard measurement of LMX – as a broad, higher-order factor that varies between leader and follower. By doing so, we reveal that the stage is set for cumulative and replicable research on leadership as a dyadic, follower-specific phenomenon.

Originality/Value of Paper – Our chapter is the first to reveal consensus in LMX measurement across studies; to summarize the standard treatment of LMX as a single, broad factor; and to apply MTMM analyses to demonstrate separate Leader LMX and Member LMX source factors.

Book part
Publication date: 13 March 2023

Adrien B. Bonache and Kenneth J. Smith

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of…

Abstract

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of stressors–performance relationships. Using meta-analyses and path analyses, this research compiles 72 studies to investigate the relationships of stressors with accountant and auditor performance. As hypothesized, bivariate meta-analyses results indicate that work-related stressors negatively affect performance, and burnout and stress are negatively related to performance, whereas motivation is positively related to performance. Moreover, a meta-analytical structural equation modeling indicates that role stressors have significant direct and indirect effects (through burnout and stress) on job performance. Accumulation of multiple samples through meta-analysis bolsters statistical power compared to single-sample studies and thus reveals the sign of residual direct effects of role stressors on job performance in accounting settings.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80455-798-3

Keywords

Article
Publication date: 7 April 2023

Nils M. Høgevold, Rocio Rodríguez, Carmen Otero-Neira and Göran Svensson

The purpose of the study was to benchmark meta-analytical conceptualizations of business-to-business (B2B) seller skills against empirical evidence in services firms.

Abstract

Purpose

The purpose of the study was to benchmark meta-analytical conceptualizations of business-to-business (B2B) seller skills against empirical evidence in services firms.

Design/methodology/approach

The study is based on a deductive approach and questionnaire survey focusing on a range of services firms from different industries and corporate sizes. A total of 389 questionnaires out of 732 were returned, generating a response rate of 53.1%.

Findings

The study aims to provide empirical evidence and structures relating to B2B sellers' capabilities in a seven-dimensional conceptualization, all of which can be used in services firms to improve their seller efficiency. Each seller skill dimension performs a different function in the sales services process.

Research limitations/implications

The authors conclude that the verified meta-analytical conceptualizations of B2B seller skills seem valid and reliable in services firms. Nevertheless, further research needs to be carried out, based on other company characteristics as well as industries.

Practical implications

It reduces the risk perceived by customers in B2B services settings through cultivating the sellers' capabilities, based on the seven-dimensional evidence of seller skills to enhance sales performance.

Originality/value

The study contributes to existing theory and previous studies by offering a foundation on which to structure sales performance indicators in services firms. Specifically, it contributes to structuring B2B seller skills across a selection of principal dimensions in B2B services settings.

Details

Benchmarking: An International Journal, vol. 31 no. 3
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 10 April 2017

Ekramy Said Mokhtar

This study aims to examine the association between firm size, profitability, leverage, auditor type and internet reporting and investigate the moderating effect of legal system…

1917

Abstract

Purpose

This study aims to examine the association between firm size, profitability, leverage, auditor type and internet reporting and investigate the moderating effect of legal system, investor protection, masculinity, economic development, construction of disclosure index and measurement proxies of independent variables.

Design/methodology/approach

This study conducts a meta-analytic review for 59 research papers to synthesise quantitatively the results of previous literature on the determinants of internet reporting. This study uses Hunter and Schmidt’s (2004) procedures to conduct the analysis. There are three main procedures to be followed: calculating the weighted effect size, calculating observed correlation variance and sampling error variance and, finally, testing for homogeneity and moderating effects.

Findings

The results indicate a significant positive association between firm size, profitability, leverage, auditor type and internet reporting. The results confirm the prediction of agency theory, signalling theory, political cost hypothesis and diffusion of innovation theory. Moreover, the results show that investor protection, masculinity, economic development, construction of disclosure index and measurement proxies for independent variables moderate the association between profitability, leverage and internet reporting.

Research limitations/implications

This study suffers from some limitations. First, corporate governance variables such as board size, role duality and board independence were not included in the analysis due to the limited number of studies that discuss the association between corporate governance and internet reporting. Second, the study does not control for the endogeneity problem.

Practical implications

Future research has to consider the moderating effect of investor protection, masculinity, economic development, construction of disclosure index and measurement proxies for independent variables on the association between corporate characteristics and internet reporting. Future research can extend this work by examining the association between corporate governance, ownership structure and internet reporting. The findings regarding the determinants of internet reporting should be on concern of regulatory authorities.

Originality/value

This study contributes to and extends previous meta-analysis literature by examining internet reporting determinants, as previous financial reporting meta-analysis studies give no attention to internet reporting.

Details

Journal of Financial Reporting and Accounting, vol. 15 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 29 July 2018

Max Schreder

This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the…

Abstract

This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the results of 113 unique studies examining the CoE effects of information Quantity, Precision and Asymmetry. My results suggest that the association between firm-specific information and CoE is subject to moderate effects. First, the link between Quantity and CoE is moderated by disclosure types and country-level factors in that firms in comparatively weakly regulated countries tend to enjoy up to four times greater CoE benefits from more expansive disclosure—depending on the type of disclosure—than firms in strongly regulated markets. Second, a negative relationship between Precision and CoE is only significant in studies using non-accrual quality proxies for Precision and risk factor-based (RFB)/valuation model-based (VMB) proxies for CoE. Third, almost all VMB studies confirm the positive association between Asymmetry and CoE, but there is notable variation in the conclusions reached when ex post CoE measurers are used.

Details

Journal of Accounting Literature, vol. 41 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 30 May 2013

Peter J. Buckley, Timothy M. Devinney and Ryan W. Tang

Over the past decade, international business and international management researchers have utilized meta-analytic approaches to synthesizing findings in the extant literature…

Abstract

Over the past decade, international business and international management researchers have utilized meta-analytic approaches to synthesizing findings in the extant literature. This chapter reviews the studies published in the top five international business and management journals from 2004 to 2012. The review investigates major problems in the published meta-analyses by evaluating their overall analyses as well as the approaches utilized. The findings of this review reveal differences among the journals and improvements in the approaches applied in recent years. The chapter ends by discussing why and how international business and management researchers need to focus more on methodological fundamentals in their applications of meta-analysis.

Details

Philosophy of Science and Meta-Knowledge in International Business and Management
Type: Book
ISBN: 978-1-78190-713-9

Book part
Publication date: 30 May 2013

Timothy M. Devinney and Ryan W. Tang

Meta-analysis is one of a number of scientific approaches for accumulating knowledge in a research domain. It provides a quantitative synthesis of a literature using various…

Abstract

Meta-analysis is one of a number of scientific approaches for accumulating knowledge in a research domain. It provides a quantitative synthesis of a literature using various statistical instruments. This chapter introduces the main points underlying meta-analytic methodology by discussing its merits when compared to a conventional literature review and covers the fundamental approaches used when conducting a meta-analysis. Criticism of meta-analysis is briefly discussed in the context of the major issues facing meta-analysis in international business.

Details

Philosophy of Science and Meta-Knowledge in International Business and Management
Type: Book
ISBN: 978-1-78190-713-9

1 – 10 of over 15000