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Article
Publication date: 9 July 2024

Chrysovalantis Vasilakis and John Thornton

This research empirically establishes that the interpersonal population diversity of executive board members partly explains the differences in financial misconduct across US…

Abstract

Purpose

This research empirically establishes that the interpersonal population diversity of executive board members partly explains the differences in financial misconduct across US banks. It advances the hypothesis that heterogeneity in the composition of an interpersonal population and diverse traits of board members, originating from the prehistoric course of the exodus of Homo sapiens from East Africa tens of thousands of years ago, is an important factor explaining the effectiveness of executive board monitoring with respect to a bank engaging in financial misconduct. The underlying intuition is that population-fragmented societies, characterized by mistrust, preference heterogeneity and corruption, find it difficult to sustain collective integrity action.

Design/methodology/approach

Employing a panel of US banks from 1998 to 2019 we find that adding directors from countries with different levels of interpersonal population diversity is positively associated with financial misconduct as measured by enforcement and class action litigation against banks by the main regulatory agencies. Furthermore, we document that the more population-diverse bank boards are more likely to commit misconduct, consistent with a mechanism of inter-generational transmission of cultural norms of mistrust and non-cooperation.

Findings

We find that adding directors from countries with different levels of interpersonal population diversity is positively associated with financial misconduct as measured by enforcement and class action litigation against banks by the main regulatory agencies. These results are robust to controlling for bank-specific variables, including other board characteristics, and to the use of instrumental variables.

Practical implications

The findings suggest that reducing financial misconduct by banks likely requires reducing the interpersonal population diversity of banks’ executive boards.

Originality/value

We show how bank boards with different interpersonal population diversity impact the likelihood of engaging in misconduct provides evidence of the microeconomic effects of interpersonal population diversity. We show the negative results of diversity that they can have on the management of a firm given that populated diverse boards are more likely to lead to higher levels of misconduct. Our evidence reveals that banks having interpersonal population fragmented boards are more likely to commit misconduct given the cultural norms of mistrust and the lack of societal cohesiveness.

Details

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

Keywords

Article
Publication date: 28 December 2023

Nimrah Ishfaq and Anila Kamal

This study aims to differentiate crime-related characteristics (such as the number of cases filed against current convictions and criminal history) based on the criminal thinking…

Abstract

Purpose

This study aims to differentiate crime-related characteristics (such as the number of cases filed against current convictions and criminal history) based on the criminal thinking prevailing among convicts. However, because of the low reliability of subscales and poor structural validity of indigenous and translated versions of international instruments, a new instrument criminal attitude measure (CAM) was extracted to measure criminal thinking patterns among convicts incarcerated in central prisons of Punjab.

Design/methodology/approach

A cross-sectional research design was used. Data was collected from 1,949 male convicts (extracting mutually exclusive data from 649 respondents for EFA and 1,300 respondents for confirmatory factor analysis [CFA]). Both data samples were collected from convicts incarcerated in the nine (all) central jails of Punjab, Pakistan.

Findings

The results of this study showed poor model fit for both the indigenous criminal thinking scale and the translated version of criminogenic cognition scale. CAM was extracted through principal component analysis and proposed as a 15-item questionnaire with five factors extracted through varimax rotation. Those five factors are power orientation, mollification, entitlement, mistrust toward authorities and short-term orientation. The results of CFA for CAM confirmed the proposed five-factor structure for the construct. Findings based on MANOVA further found that CAM differentiates between the thinking patterns of recidivists, convicts with multiple charges filed against them in current convictions and convicts with a familial criminal record. The findings of this study showed that CAM is a practical, valid and reliable instrument for measuring criminal thinking among convicts.

Research limitations/implications

In this study, using the survey method was inevitable because of the restrictions imposed by the granted permission. However, this time duration was extended because of the courtesy of the Superintendent and Deputy Superintendent of each jail. This study is focused on a male sample only, and the findings cannot be generalized to females. The phenomena proposed (based on large data sets) in this study can further be elaborated using qualitative research designs and methods (using a small sample with an in-depth study). So, it is also suggested to test this new instrument on a comparative study between prisoners and non-prisoners to explore whether scale can differentiate between these two groups.

Practical implications

A short-scale and easy-to-administer instrument was developed for assessing major criminogenic needs among convicts for prison management, i.e. assigning barracks, allocating treatment and also detecting changes in attitude after imprisonment.

Originality/value

To the best of the authors’ knowledge, this study is the first study to explore and validate the construct of criminal attitudes among convicts using both the EFA and CFA. A small and valid instrument facilitates the measurement of criminogenic needs among prisoners. Data was collected from all central jails in Punjab. This study explored comparatively less researched crime characteristics in a relatively large sample.

Details

Journal of Criminal Psychology, vol. 14 no. 3
Type: Research Article
ISSN: 2009-3829

Keywords

Expert briefing
Publication date: 9 September 2024

Riyadh has prioritised the pursuit of regional de-escalation, largely to boost its economic prospects as the kingdom pursues foreign investments to support diversification away…

Open Access
Article
Publication date: 18 July 2024

Paul J. Carnegie

Typhoons, storm surges and sea-level rise pose major risks to life and livelihoods in Southeast Asia and demand state-level action. However, the prominence and frequency of these…

Abstract

Purpose

Typhoons, storm surges and sea-level rise pose major risks to life and livelihoods in Southeast Asia and demand state-level action. However, the prominence and frequency of these symptomatic disasters often divert attention from underlying systemic and situational issues. The purpose of this paper is a normative and conceptual one. It makes the case for a grounded and disaggregated human security approach for decoding complex relationships of risk, power, politics, inequality and mistrust that underpin problems we seek to address.

Design/methodology/approach

This paper’s approach situates the emergence of the human security paradigm and its connections to human development, sustainable economic growth and rights-based protections in historical context. It then draws on observations across the region over a number of years combined with a review of relevant research to detail how the vulnerability and exposure to disaster of at-risk communities extend beyond random or natural events. Having established that a focus on the immediate characteristics of disaster limits our frames of reference and the utility of subsequent responses, it proceeds to analyse the political, environmental and economic drivers amplifying exposure to disaster in Southeast Asia.

Findings

The findings reveal that the vulnerability and insecurity experienced by at-risk communities are not wholly random or exclusively the result of natural, unavoidable events. Exposure to disasters is also shaped by various situational factors, including habitat loss, dispossession, displacement, marginalisation and limited opportunities. Incorporating a more holistic human security perspective can bring into focus the less visible forces and interests that amplify vulnerability to hazard risk for affected individuals and communities in the region.

Originality/value

This is an original paper that underscores the conceptual and methodological importance of a grounded and disaggregated human security approach to grasp the disaster-prone territories of risk in contemporary Southeast Asia and for advancing appropriate responses.

Details

Southeast Asia: A Multidisciplinary Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1819-5091

Keywords

Book part
Publication date: 1 July 2024

Sandra Faustino

This paper explores the influence of financialization in the post-2008 credit crisis, which led to a general mistrust in financial institutions and states. Simultaneously, Web3…

Abstract

This paper explores the influence of financialization in the post-2008 credit crisis, which led to a general mistrust in financial institutions and states. Simultaneously, Web3 and digital finance emerged as a way to navigate this problematic state of affairs, and many individuals were drawn to the agency of machines, code, and algorithms in making a deviation from austerity toward some form of liberation. Taking the form of an oracle reading, this paper uses the “Gambler” archetype to explore the subjective movement of those who engage with digital finance as a strategy to face the generalized climate of austerity and to claim their share of the economy, now that work has ceased to be a lifetime calling.

Details

Defining Web3: A Guide to the New Cultural Economy
Type: Book
ISBN: 978-1-83549-600-8

Keywords

Article
Publication date: 18 March 2024

Alisha Rath and Lalatendu Kesari Jena

This paper explores the evident issue of organizational resistance to change. The study delves deep into the underlying resistance factors in organizations using a qualitative…

Abstract

Purpose

This paper explores the evident issue of organizational resistance to change. The study delves deep into the underlying resistance factors in organizations using a qualitative approach.

Design/methodology/approach

The qualitative study employs a grounded theory coding pattern and network analysis to explore the underlying themes. This approach gives a panoramic view of resistance to change by comprehending the themes of existing literature and verbatims collected from the respondents.

Findings

The results of the comprehensive interviews and analyses suggest a significant change in the definition of resistance to change. The network analysis led to the identification of subthemes, antecedents, and consequences of resistance to change. The study highlights the importance of innovation, personnel training, mistrust, and the role of motivation.

Practical implications

The insights gained from this practitioner-oriented study help navigate organizations to identify the issues related to resistance to change. The study also helps trace the issue of over-specialization, which promotes competency traps in organizations. The role of leaders in managing resistance to change is evident, which practitioners can consider for the more significant benefit of organizations.

Originality/value

The study proposes a nuanced understanding of resistance to change by using a qualitative approach to comprehend the phenomena from the perspective of leaders and employees. Using a coding approach for theme generation and network analysis for visualization ascertains the methodical rigor and comprehensive understanding alongside generating practitioner-oriented recommendations.

Details

Development and Learning in Organizations: An International Journal, vol. 38 no. 5
Type: Research Article
ISSN: 1477-7282

Keywords

Article
Publication date: 25 July 2024

Rida Belahouaoui and El Houssain Attak

This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance…

Abstract

Purpose

This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance behavior, especially in the context of emerging countries like Morocco.

Design/methodology/approach

A qualitative methodology was adopted, involving interviews with tax inspectors and auditors, certified accountants’ experts and tax consultants. Data analysis was conducted using IRAMUTEQ software.

Findings

The research highlights that the relationship's quality and the level of mutual trust between tax authorities and taxpayers are critical in determining tax compliance in the digital era. Central factors affecting this relationship encompass effective communication, simplification of tax procedures, clarity of tax laws and the digitization of tax services. Furthermore, the study emphasizes that these dynamics and determinants significantly influence the tax compliance behavior of taxpayers in Morocco, revealing intricate connections between relational aspects and compliance attitudes.

Practical implications

The findings suggest that fostering a mutually trusting relationship, through improved communication, simplification and digitization, can enhance taxpayer compliance. This is valuable for policymakers and tax authorities developing strategies to improve tax systems in emerging countries.

Originality/value

This study contributes to the sparse literature on the relationship between tax authorities and taxpayers in the and digital era, offering new insights into factors that influence tax compliance in the post COVID-19 crisis context. Its practical recommendations provide a foundation for developing strategies aimed at improving this relationship and, consequently, taxpayer compliance behavior in emerging countries.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Book part
Publication date: 12 July 2024

Salvatore Monaco

While climate change mitigation policies are indispensable for addressing global environmental crises, the chapter prompts that their implementation should account for the…

Abstract

While climate change mitigation policies are indispensable for addressing global environmental crises, the chapter prompts that their implementation should account for the intricate tapestry of territorial identities. The solution lies in a balanced approach that harmonizes emission reduction targets with the preservation of cultural heritage and local customs. The chapter concludes by warning against top-down imposition of policies, as this could jeopardize community autonomy and engender mistrust. Given the delicate balance between climate concerns and cultural preservation, a path forward emerges, that upholds the integrity of desirable territorial development.

Details

Identity, Territories, and Sustainability: Challenges and Opportunities for Achieving the UN Sustainable Development Goals
Type: Book
ISBN: 978-1-83797-549-5

Expert briefing
Publication date: 12 September 2024

This long-standing conflict has now fused with an escalating clash between Ethiopia and Somalia over Ethiopia’s promise to recognise Somaliland’s independence from Somalia in…

Open Access
Article
Publication date: 27 May 2024

Jeanette Wassar Kirk, Nina Thorny Stefansdottir, Ove Andersen, Mette Bendtz Lindstroem, Byron Powell, Per Nilsen, Tine Tjørnhøj-Thomsen and Marie Broholm-Jørgensen

To explore the mechanisms of the implementation strategy, “oilcloth sessions” and understand and explain the ripple effects of oilcloth sessions as a strategy to implement a new…

Abstract

Purpose

To explore the mechanisms of the implementation strategy, “oilcloth sessions” and understand and explain the ripple effects of oilcloth sessions as a strategy to implement a new emergency department.

Design/methodology/approach

A qualitative design was used whereby data were collected using field notes from an ethnographic study of the oilcloth sessions and follow-up semi-structured interviews with staff, managers and key employees who participated in the oilcloth sessions. The data analysis was inspired by the realist evaluation approach of generative causality proposed by Pawson and Tilley.

Findings

The primary ripple effect was that the oilcloth sessions were used for different purposes than the proposed program theory, including being used as: (1) a stage, (2) a battlefield, (3) a space for imagination and (4) a strategic management tool influencing the implementation outcomes. The results bring essential knowledge that may help to explain why and how a well-defined implementation strategy has unplanned outcomes.

Originality/value

Unintended outcomes of implementation strategies are an underexplored issue. This study may help implementation researchers rethink the activities required to reduce unintended negative outcomes or explore potential unplanned outcomes and, in this way, hinder or enhance outcomes, effectiveness and sustainability. Future studies within implementation research should incorporate attention to unintended outcomes to fully understand the impact of implementation strategies.

Details

Journal of Health Organization and Management, vol. 38 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

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