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Given the significant role played by valuers and the evidence of a lack of independence in some property valuation industries, particularly in emerging markets, this study analyses the issue of client influence in property valuation by providing a valuer-client perspective and measuring the interrelationships between the clients' influence factors to identify causal factors of prominence, which can assist in developing solutions to address the clients' influence issue.

The study used a mixed-method approach. Firstly, interviews were conducted with ten property valuers and five financial institution staff in Nigeria, and the data were subject to thematic analysis using Nvivo 12 software. A matrix questionnaire survey was administered to the valuers, and the responses were analysed using the fuzzy Decision-Making Trial and Evaluation Laboratory (DEMATEL) method.

The results indicate that institutional clients, loan-seeking customers, property valuers and the perception of corruption within the Nigerian environment fuelled the issue of clients' influence. Based on the measurement of the interrelationship between the 14 identified client influence factors, the type of company, perception the public has of the industry, size of the firm, relationship with the client, type of client and regulatory framework were the factors of prominence.

The findings of this study bear huge implications for Nigeria and other similar structured property markets facing the issue of clients' influence in property valuation. With the prominent factors bearing root in a mix of client, valuer and environmental factors such as the valuation structure, process and public perception, there is a need for solutions that level the playing field between institutional clients and valuers, reinforce transparency and establish excellent regulatory standards to address the issue of clients' influence.

This study is the first to measure the interrelationships between the clients' influence factors to identify the prominent causal factors. Accordingly, considering the multi-factors, the research is novel as it focusses on those factors that would likely lead to other factors, thereby providing opportunities to develop solutions that focus on those factors of prominence. Secondly, the study deviates from the narrative on clients' influence in property valuation, which pits it as solely a client or valuer factor, by showing how the interplay of the stakeholders' interests and the environment promotes the issue in a non-transparent property market.

The effects of board composition on performance have long been discussed in management research using fractionalization measures. In this study, we propose an alternative measurement approach based on board polarization.

Using an exploratory analysis and applying the polarization measure to German Deutscher Aktienindex (DAX)-, Midcap-DAX (MDAX)- and Small Cap-Index (SDAX)-listed companies, this paper applies the polarization index to examine the relationship between board diversity and performance.

The results show that the polarization concept is well suited to measure principal-agent problems between the members of the management and supervisory boards. We reveal that board polarization is negatively associated with firm performance, as measured by return on investment (ROI).

This exploratory study shows that the measurement of board polarization can be linked to performance differences between companies, which offers promising starting points for further research.

This study aims to investigate the quality of disclosure of a cutting-edge reporting tool – integrated reporting (<IR>) – in terms of its effectiveness to report on COVID-19 pandemic information, its ability to provide forward-looking information and risk impact implications, and its quality determinants in challenging times.

Thanks to a content analysis of 247 <IR> for FY20, an integrated reporting disclosure score was developed to assess the disclosure quality provided by the sampled companies. Three research questions were tested through logistic regressions.

Non-financial disclosure activities struggle to provide adequate information in terms of potential future scenarios, risk assessment and forward-looking analyses. However, companies incorporated in “Anglo-Saxon” territories drafted integrated reports of higher quality. More recently, incorporated companies have made a greater effort to measure and report COVID-19 pandemic impacts on environmental, social and governance and business activities, also increasing their risk assessment and mitigation efforts. Concerning the determinants of disclosure quality, leverage, corporate governance structures, country of incorporation and belonging to “high impact” industries all lead to a higher quality of <IR> disclosure.

Examining in detail corporate social responsibility activities and corporate governance integrity is pivotal to orienting strategy towards sustainable trajectories: to do so, corporate reporting and disclosure practices are essential tools. In this context, corporate governance systems that emphasize board diversity are proven, even in disruptive circumstances, to play a crucial role in providing corporate reports of higher quality. High disclosure quality that goes beyond mere financial results is considered to be necessary to remain competitive strategically, socially and environmentally.

This study aims to critically examine the effects of COVID-19 social discourses and policy decisions specifically on older adult volunteers in the UK, comparing the responses and their effects in England, Scotland, Wales and Northern Ireland, providing perspectives on effects of policy changes designed to reduce risk of infection as a result of COVID-19, specifically on volunteer involvement of and for older adults, and understand, from the perspectives of volunteer managers, how COVID-19 restrictions had impacted older people’s volunteering and situating this within statutory public health policies.

The study uses a critical discourse approach to explore, compare and contrast accounts of volunteering of and for older people in policy, and then compare the discourses within policy documents with the discourses in personal accounts of volunteering in health and social care settings in the four nations of the UK. This paper is co-produced in collaboration with co-authors who have direct experience with volunteer involvement responses and their impact on older people.

The prevailing overall policy approach during the pandemic was that risk of morbidity and mortality to older people was too high to permit them to participate in volunteering activities. Disenfranchising of older people, as exemplified in volunteer involvement, was remarkably uniform across the four nations of the UK. However, the authors find that despite, rather than because of policy changes, older volunteers, as part of, or with the help of, volunteer involving organisations, are taking time to think and to reconsider their involvement and are renewing their volunteer involvement with associated health benefits.

Working with participants as co-authors helps to ensure the credibility of results in that there was agreement in the themes identified and the conclusions. A limitation of this study lies in the sampling method, as a convenience sample was used and there is only representation from one organisation in each of the four nations.

The paper combines existing knowledge about volunteer involvement of and for older adults.

This study aims to use cognitive appraisal theory to explain how organizational disruption influences the development of envy resulting in unethical selling practices, turnover intentions and a reduction in customer orientation that causes disruption to impact customer relationships. This research helps to address drivers of salesperson envy, the potential disruptions to customer relationships and the required need to invest in psychological resources to offset these negative effects.

A total of 211 salespeople were surveyed to test the hypotheses. First, the measurement model was validated using a confirmatory factor analysis. Next, the hypotheses were tested using structural equation modeling AMOS 27. Mediation and moderated mediation were tested using the bootstrap method. Estimands were created within AMOS to test the indirect and interaction effects in the full model. A post hoc analysis further informed the findings.

The results show that the development of envy increases under conditions of organizational disruptions, leading to potential customer disruptions through turnover intentions, unethical selling behaviors and a reduction in customer orientation. In addition, the mediation analysis shows that envy drives the relationship between organizational disruption and unethical selling, turnover intentions and customer orientation through fully mediated relationships. Finally, the interaction effects between organizational disruption and psychological capital show high levels of psychological capital help to decrease the development of envy, thus reducing unethical selling behaviors and turnover intentions while increasing customer orientation.

The study provides practitioners with insights into how to reduce envy by investing in the psychological capital of their salesforce. The study also provides suggestions for handling disruptions and managing envy to prevent actions that act to damage customer relationships.

Salespeople are likely to encounter organizational disruption. Sales managers need to be prepared to manage the outcomes of organizational disruption as it impacts the sales force. Understanding how disruptions impact customer relationships through envy is an important yet under-explored topic. This research adds to and expands the sales literature using cognitive appraisal theory to help address drivers of salesperson envy and its potentially negative impact on customer relationships and shows the required need to invest in psychological resources to offset these negative effects. The study also helps expand the recent focus on worldwide disruptions by adopting another context for disruption stemming from organizational disruption.

This study aims to examine the effects of dialect connectedness between the chairman and the chief executive officer (CEO) (DCCC) on the tunneling activities of controlling shareholders.

This study uses abnormal related-party transactions (ARPT) as a proxy for tunneling activities and traces dialects of chairmen and CEOs based on the respective birthplace information. Baseline results are examined using a fixed-effects model. The results remain robust when using the instrumental variable approach, propensity score matching (PSM) technique, changing the measurement of tunneling and Heckman two-step selection model.

The results show that DCCC reduces tunneling activities. This negative association is more pronounced for non-state-owned enterprises and firms whose chairmen and CEOs work in the respective hometowns. DCCC restrains tunneling activities through mechanisms by establishing an informal supervisory effect on CEOs because the CEOs fear reputational damage and strengthening cooperation between chairmen and CEOs. Further analyses suggest that this negative association is more significant when chairmen and CEOs are non-controlling shareholders, but the association is weakened during the coronavirus disease 2019 (COVID-19) crisis.

As dialect is a carrier of culture, this study's results imply that cultural proximity can replace formal mechanisms to enhance corporate governance.

This study aims to examine the factors of the vegan lifestyle on the travel experience. Special emphasis was placed on difficulties during travel and influencing factors for destination choice.

The vegan lifestyle has emerged as a growing market. The dietary reference is well-known, but the impact of the vegan lifestyle on tourism has received less attention. Earlier researchers have cited motivations of ethics, the environment and health as key. An online survey was conducted within the target group of vegans to provide more understanding of vegan tourism.

A few participants stated that they refused to visit countries due to too high meat consumption or due to long flight distances. Nature was named as the most decisive factor for choosing a travel destination among the respondents. Problems that might arise were mainly the general lack of awareness about veganism, as well as the confusion between vegetarianism and veganism in the destinations. Most respondents indicated that these problems were generally prepared for during the pre-planning process.

Research on vegan tourism is a relatively unexplored niche topic, the study used related topics adapted to a vegan tourism context.

Enhanced education about veganism among tourism service providers would be desirable to counteract such problems in the future and make the travel experience more carefree for vegans.

There has been little research in the field of vegan tourism, thus, this study provides valuable information on the needs and challenges of this growing market.

Research indicates that inconsistent gender norm presentations are met with backlash, which is particularly damaging to women. With social media use in selection rising, it is important to understand if this remains consistent for job applicants on social media.

In two experiments, this study investigates hiring managers' reactions to job applicant (in)consistent gender norm-based communication on Facebook (n = 197) and YouTube (n = 203). Participants located in the United States were asked to review social media materials, reported perceptions of task and social attraction, and make hiring recommendations.

Inconsistent with work on backlash in face-to-face settings, results demonstrated that masculine communication styles on social media may be detrimental to job seekers, and this was more pronounced for male job seekers. Feminine presentation styles had more favorable results.

The findings challenge the long-held understanding that men have more leeway to behave in agentic ways in job seeking contexts. While this may remain true in face-to-face settings, these findings suggest that social media, lacking media richness, may be a context in which males experience backlash for agentic behavior.

The research offers a novel perspective investigating traditional gender expectations in the digital realm, paving the way for a more comprehensive understanding of gender in employment contexts. This study contributes to the growing body of research on online behavior and expands understanding of how hiring managers react to gender norms in the era of social media.

As Australians experience more fierce and frequent natural disasters, there are urgent calls for businesses to meaningfully respond to climate change. Australian financial and professional services employees occupy an ambiguous space as climate mitigation measures have different economic implications for their clients. The purpose of this paper is to investigate how Australian professionals experience climate change and respond to the issue within their workplace.

This mixed methods study applies a systems thinking framework to investigate: how do professionals’ experiences of the issue of climate change and the workplace influence their cognitions, emotions and behaviour? And in particular, what psychosocial antecedents precede voicing climate concern?

Firstly, a survey of professionals (N = 206) found social norms, perceived behavioural control and biospheric values, but not attitudes, significantly predicted prohibitive green voice. Middle managers were significantly likely to voice climate concern, whereas senior managers were significantly likely to express climate scepticism. Ten professionals were then interviewed to gain a contextualised understanding of these trends. Interpretive phenomenological analysis identified five interrelated themes: (1) active identity management, (2) understanding climate change is escalating, (3) workplace shapes climate change response, (4) frustration and alienation and (5) belief that corporations prioritise profit.

Findings are discussed in relation to how employees may both embody and adapt their organisations. These results have implications for understandings of workplace meaningfulness and organisational risk governance.

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.