Search results

1 – 10 of 49
Article
Publication date: 3 October 2023

Saeed Loghman, Michael Quinn, Sarah Dawkins and Jenn Scott

Research has consistently demonstrated that psychological capital (PsyCap) is an important predictor of various employee outcomes. Despite this, there is a paucity of knowledge…

Abstract

Purpose

Research has consistently demonstrated that psychological capital (PsyCap) is an important predictor of various employee outcomes. Despite this, there is a paucity of knowledge regarding antecedents of PsyCap and the boundary conditions that influence PsyCap relationships. This study aimed to address these gaps by investigating how ethical leadership (EL) influences employee PsyCap, and in turn, predicts a range of desirable and undesirable employee attitudes. Furthermore, the study examined the moderating role of length of the leader-follower relationship (LLR) and organisational identification in these relationships in a novel moderated-mediation model.

Design/methodology/approach

Data were collected from 269 full-time employees in Australia via an online survey across two time-points.

Findings

The results show that PsyCap mediates the relationship between EL and employee attitudes. The results also indicate that LLR moderates these relationships, whereby these relationships are strengthened as LLR increases.

Originality/value

This study responds to calls for further investigation of antecedent and outcome variables related to PsyCap, as well as moderators of the relationships between PsyCap and antecedent and outcome variables. The findings also extend the application of social exchange theory to the context of EL and PsyCap.

Details

International Journal of Manpower, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 1 June 2023

Udisifan Michael Tanko

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on…

Abstract

Purpose

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

Design/methodology/approach

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

Findings

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

Originality/value

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

Details

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

Keywords

Article
Publication date: 8 December 2023

Limor Kessler Ladelsky and Thomas William Lee

This paper aims to examine whether information technology (IT) managers’ virtual listening, as rated by their high-tech employees, affected turnover behaviour beyond a new…

Abstract

Purpose

This paper aims to examine whether information technology (IT) managers’ virtual listening, as rated by their high-tech employees, affected turnover behaviour beyond a new constellation of variables, some of which have never been researched as antecedents of turnover behaviour, particularly during a pandemic or crisis. Namely, the main aim, among others, is to answer the research question: does IT employees’ perception of the quality of their supervisors’ virtual listening in the pandemic and crisis era, when employees and managers work remotely, will negatively affect turnover behaviour? If yes, in which constellation of antecedents the virtual listening effecting on turnover behaviour?

Design/methodology/approach

Logistic regression analysis was conducted to test the hypotheses via SPSS 26 and PROCESS (Model 6). The variance inflation factor was calculated to test multicollinearity. Interaction was tested using the Hayes and Preacher PROCESS macro model. The researchers also used the J-N technique test (Johnson–Neyman via process). The supplemental analysis used also PROCESS MACRO (IBM Corp., Armonk, NY, USA, 2023) Model 4 and Bootstrap test.

Findings

The findings show that perceptions of supervisors’ virtual listening quality as rated by their employees moderated the relationship between organisational deviance as a type of organisational misbehaviour (OMB) and turnover behaviour and had the strongest effect on turnover behaviour beyond other key predictors (organisational deviance as a type of misbehaviour, turnover intention, job satisfaction, embeddedness and alternatives in the labour market). Alternatives to current work moderated the association between the perception of managers’ virtual listening behaviour as rated by their employees and turnover behaviour. Specifically, when alternatives in the labour market were high or medium, the perceived quality of managers’ virtual listening reduced turnover behaviour. Finally, the perception of the IT employees supervisors’ virtual listening moderated the relationship between organisational deviance and turnover intention among high-tech employees.

Originality/value

Evaluating supervisor listening in the high-tech firm may have value in terms of its relationship to outcomes such as retaining employees, turnover intention and especially turnover behaviour. The effect on turnover behaviour and of that new constellation of antecedents on turnover behaviour when people work remotely was not researched yet and important for the post COVID-19 era. Additionally, in contrast to most studies of turnover, this study also focus on the positive aspects of turnover and especially turnover behaviour to organisations in general and especially to high-tech firm and not just the negative aspect as was researched until now. Another contribution is the finding that when employees perceived their managers’ virtual listening quality as high, the effect of deviance as a type of OMB on turnover behaviour was positive. Namely, the listening as a moderator and turnover assisted in making the organisation cleaner from inappropriate behaviour. Additionally, when alternatives in the labour market are high or medium, perceived quality of virtual listening of managers as rated by their employees can reduce turnover behaviour. This virtual listening–turnover relationship and the moderator of alternatives to current work had not previously been found in the turnover literature and this is also significant a contribution to the turnover and withdrawal literature.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 31 March 2023

Massimiliano Apolloni, Michael Volgger and Christof Pforr

As net-zero pledges gain momentum globally, more and more accommodation businesses seek to quantify their carbon emissions. Building on Chan (2021), this study aims to explore…

Abstract

Purpose

As net-zero pledges gain momentum globally, more and more accommodation businesses seek to quantify their carbon emissions. Building on Chan (2021), this study aims to explore what drives Australian accommodation providers to measure the carbon footprint of their businesses and what barriers hinder them from doing so.

Design/methodology/approach

Empirical data were collected by conducting ten semi-structured interviews with owners, senior executives, consultants, certification bodies and hotel management companies. The set of interviews represented different segments of the hotel industry and various accommodation types. Data were analysed with thematic analysis.

Findings

The major drivers for adopting carbon footprint analysis are as follows: the analysis being perceived as an important contribution to a company's corporate responsibility, the owner or manager's environmental concern, the assessment being a requirement for obtaining an eco-certification and the business benefits associated with implementing the initiative. The major barriers hindering adoption include the following: difficulties with data gathering, the lack of a standard methodology, a lengthy decision-making process and a lack of resources.

Research limitations/implications

Based on the empirical findings and three theories on ecological responsiveness, this study develops a conceptual framework for implementing carbon footprint analysis in the accommodation context and recommends strategies to increase the adoption of carbon footprint analysis.

Originality/value

This study responds to Chan and Hsu's (2016) call for further research on carbon footprint in the hotel context and represents the first attempt to explore the drivers and barriers specifically associated with implementing carbon footprint analysis in the accommodation sector.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 29 March 2024

Aysu Göçer, Sebastian Brockhaus, Stanley E. Fawcett, Ceren Altuntas Vural and A. Michael Knemeyer

Sustainability continues to be put forth as a strategic priority. However, sustainability efforts are often deemphasized for short-term profitability. This study explores the…

Abstract

Purpose

Sustainability continues to be put forth as a strategic priority. However, sustainability efforts are often deemphasized for short-term profitability. This study explores the nuances in managerial decision-making related to adopting sustainability initiatives within food supply chains in an emerging economy. We identify a complex interaction between sustainability efforts and risk mitigation. We derive a model to explain conflicting company goals, managerial decisions and system design.

Design/methodology/approach

We followed an exploratory research design with an inductive approach. We analyzed data from semi-structured interviews with 29 companies representing different tiers in Turkish food supply chains. We refined and validated the interview findings through a focus group with nine senior managers. We conducted open, focused and theoretical coding in an iterative and reflective manner to analyze the data and derive our results.

Findings

From the data, three themes emerged, indicating that managers are pursuing different, often conflicting, goals concerning value creation, risk management and sustainability performance. Managers identified and commented on new risks brought on by sustainability initiatives. These sustainability-induced risks were seen as a threat to operational performance, a driver of increased costs and a negative impact on product quality and delivery performance. Trade-offs across operating, sustainability and risk management systems create transformational tension that confounds the sustainability adoption decision-making process.

Originality/value

The data from the study was contrasted with a theoretical framework derived from systems theory, goal-setting theory of motivation and the theory of planned behavior. We identified four distinct decision paths that managers pursue. Increased awareness of transformational tension and how it influences managerial decision-making can enhance strategic sustainability system design and initiative success.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 29 November 2023

Michael Eric Bradbury and Oksana Kim

The study examines the changes in audit market concentration, auditor choice and audit quality in Russia following International Financial Reporting Standards (IFRS) adoption…

Abstract

Purpose

The study examines the changes in audit market concentration, auditor choice and audit quality in Russia following International Financial Reporting Standards (IFRS) adoption. Scholars have called for further examination of the effects of IFRS adoption on auditors, with an emphasis on the importance of analyzing emerging markets that are characterized by enforcement challenges and lack of proper infrastructure. It focuses on a unique feature of Russian companies – dual audits under Russian Accounting Standards (RAS) and IFRS – and investigates changes in audit concentration and audit quality for the two audit markets.

Design/methodology/approach

The authors rely on the audited financial statements of Russian public companies and perform pre-/post-IFRS adoption estimation using a logit regression to ascertain whether public firms change auditors from local firms with limited IFRS expertise to those with global reputation, namely Big 4 audit firms. Further, they examine whether the change in audit market concentration post-2012 affects audit quality as proxied by companies' propensity to receive a modified audit opinion and discretionary accruals. Auditor attributes were hand-collected from audited financial statements and matched with financial variables from Datastream.

Findings

The IFRS audit market was dominated by the Big 4 audit firms prior to 2012, and there is strong evidence that audit market share (concentration) increases for IFRS reports but not for RAS reports. In addition, companies are more likely to choose a Big 4 audit firm for an RAS audit, conditional upon a Big 4 firm conducting the IFRS audit. The authors do not find evidence of decrease in the probability of audit firms issuing a modified audit opinion under either RAS or IFRS, indicating that, in the Russian setting, increased auditor concentration post-IFRS adoption does not lead to enhanced risk or decline in audit quality. Moreover, they find that discretionary accruals decline post-2012. Overall, the findings indicate that the concern of global regulators regarding audit market concentration is not justified.

Research limitations/implications

The Russian reporting environment is unique and generally characterized by significant agency problems, and the study’s estimation sample is not large, compared to prior studies conducted predominantly in Western jurisdictions. Nevertheless, the authors shed light on the audit concentration phenomenon within emerging markets, for which empirical evidence is scarce. Future research could explore the impact of other capital market events and exogenous shocks, not limited to IFRS adoption, on the characteristics of Russia's audit market.

Practical implications

The IFRS reporting regime is commonly associated with enhanced reporting quality and improved information transparency among public companies. Yet, impairment of audit quality as a result of IFRS-driven increase in audit market share of Big 4 can potentially negate these capital market effects. This study shows that the concerns of global regulators are not valid and that audit quality does not change with increased share of Big 4 post-IFRS adoption.

Originality/value

Dual audits, whereby companies must prepare two sets of financial statements per the IFRS mandate, are not unique to Russia, and the evidence of IFRS reporting on the structural changes in the audit market and implications for audit quality under a dual regime is scarce. Accordingly, the study's findings are important and timely and are expected to aid regulators of countries that have announced or are contemplating the adoption of IFRS for public reporting purposes.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 1 April 2024

Renatus Michael Mushi

This study investigates the acceptance of mobile phone technology in Tanzanian small- and medium-sized enterprises (SMEs) using the Technology Acceptance Model (TAM) with a…

Abstract

Purpose

This study investigates the acceptance of mobile phone technology in Tanzanian small- and medium-sized enterprises (SMEs) using the Technology Acceptance Model (TAM) with a special focus on service quality.

Design/methodology/approach

The conceptual framework was designed by extending the TAM with an additional construct, service quality, before testing a model in a survey of 155 respondents and analysing using Smart PLS 4.

Findings

Service quality was found to be among the significant factors in the acceptance of mobile phone technology among SME employees.

Research limitations/implications

This implies that the higher the quality of service offered, the more employees accept and use mobile phone technology in their duties and improve the productivity of SMEs.

Practical implications

The aspects of quality of mobile phone technology usage such as call dropouts, network quality, speed, etc., must be improved significantly.

Social implications

The Mobile Network Operators and Regulators must understand that employees are offered the most accurate and reliable mobile phone services for its usefulness to be realised.

Originality/value

The originality is a modified version of a TAM that accommodates service quality that has been tested in the Tanzanian context.

Details

Journal of Electronic Business & Digital Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2754-4214

Keywords

Article
Publication date: 1 April 2024

Phuong Thi Nguyen, Michael Kend and Dung Quang Le

This study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to…

Abstract

Purpose

This study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to make audit judgements when performing the financial statement audits. Digital transformation is revitalising the technologies used by external auditors and their firms; thus, the authors seek to understand what challenges this creates for the auditing profession in Vietnam.

Design/methodology/approach

Through the theoretical lens of new institutionalism theory, this study uses a qualitative approach involving 20 semi-structured interviews conducted with external auditors in Vietnam during 2022. This sample includes the global Big Four, global mid-tier and smaller local Vietnamese audit firms.

Findings

The findings indicate that there is resistance or disagreement with the suggestion that in the future audit technologies using AI tools can replace humans (external auditors). The role of external auditors in the professional services sector will gradually be changed by audit technologies; however, external auditors are unlikely to be replaced by audit technologies that use AI tools based on the responses of the participants. Strict institutional rules that exist in Vietnam would prevent the replacement of (human) external auditors. In the future, external auditors may take on new roles as consultants, with unique skills in classifying and processing data for decision-making processes; however, they will not be completely replaced by technology in the audit space.

Research limitations/implications

This study has limitations that it is based on the data collection from a single developing country, Vietnam; therefore, the generalisability of the findings is limited to Vietnam. Also, the authors sought insights into the future of external audits in Vietnam.

Practical implications

This study highlights the changing role of auditors and institutions. Thus, policymakers, external auditors and auditees in other developing countries would find the findings helpful.

Originality/value

This study provides new perspectives, particularly from local Vietnamese firms, about audit practices that emerge due to high-level technological advancements and then embed themselves into existing audit practices in an emerging economy. Prior studies tended to focus on the global Big Four firms, thus this study contributes by sharing the perceptions of the smaller practitioners also.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 25 March 2024

Michael Kyei-Frimpong, Obi Berko Obeng Damoah and Majoreen Osafroadu Amankwah

This study aims to examine authentic leadership behavior (ALB) and empowering leadership behavior (ELB) as predictors of innovative work behavior (IWB) while assessing the…

Abstract

Purpose

This study aims to examine authentic leadership behavior (ALB) and empowering leadership behavior (ELB) as predictors of innovative work behavior (IWB) while assessing the mediating role of work-family enrichment (WFE).

Design/methodology/approach

Through the explanatory research design, data was retrieved from 303 respondents from 16 small-sized hotels in Ghana and analyzed quantitatively using descriptive and inferential statistics (hierarchical component analysis within PLS-SEM).

Findings

The study’s findings revealed that both ALB and ELB positively and significantly relate to IWB. Additionally, our study found that WFE partially mediated the nexus between ALB and IWB as well as ELB and IWB.

Practical implications

The findings of our study imply that in the pursuit of excellence, ALB and ELB in the hospitality industry are crucial, as they not only nurture employee potential but also help employees to thrive both at home and at the workplace.

Originality/value

The hospitality literature lacks a comprehensive understanding of the underlying mechanism by which ALB and ELB influence IWB. To the best of the authors' knowledge, our study is the first empirical study conducted on ALB, ELB, WFE, and IWB in the hospitality industry.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 12 January 2024

Scott Fleming

This qualitative study set within Northern Ireland aims to explore professional perspectives on the application of evidence-informed practice to the adult safeguarding threshold…

Abstract

Purpose

This qualitative study set within Northern Ireland aims to explore professional perspectives on the application of evidence-informed practice to the adult safeguarding threshold screening process.

Design/methodology/approach

Data was gathered from seven social workers in one health and social care trust area, who perform the designated adult protection role, through individual semi-structured interviews in one region of Northern Ireland. The interview schedule comprised of a series of questions examining the role of the designated adult protection officer and included three vignettes (Appendix). A thematic analysis was undertaken using NVIVO software.

Findings

This paper reports main findings under the themes of: the role of the designated adult protection officer, threshold decision-making, evidence-informed practice and service improvement. One of the main findings was that professionals viewed the current process as too bureaucratic, and there was a desire to engage in more preventive safeguarding in collaboration with service users. There was a need to promote awareness of evidence-informed practice as it applies to the threshold screening process. Furthermore, the study raised the question of the need to consider the application of models or methods of assessment to the threshold screening process.

Originality/value

This in-depth exploration of the role of designated adult protection officers in Northern Ireland provides a valuable insight into the complexity involved in managing adult safeguarding referrals and investigations. This study adds to the existing knowledge base, identifies potential service improvements and highlights the gap in evidence-based practice as it applies to the threshold screening process. Threshold screening of adult safeguarding referrals remains a subjective process and is open to interpretation and differences in professional judgement. The study highlights the need to consider the application of quality improvement methodology to the threshold screening assessment and the need to promote the exchange of safeguarding knowledge.

Details

The Journal of Adult Protection, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1466-8203

Keywords

1 – 10 of 49