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This paper aims to examine whether CEO succession with gender change (male to female) affects audit fees in the Chinese setting. In addition, this study examines whether the relationship exists in both types of ownership, i.e. non-state-owned enterprises (SOEs) and SOEs.

This study uses data from all A-share non-financial firms listed on both the Shanghai Stock Exchange (SSE) and Shenzhen Stock Exchange (SZSE) for the period 2009 to 2015. To draw inferences, this study uses pooled ordinary least squares regression as a baseline technique. This study performs sub-sample analyzes for robustness. To account for endogeneity, this study uses three techniques including firm fixed-effects regression, the two-step Heckman model and the system generalized method of moments (GMM).

This study documents a significantly negative relationship between CEO succession with gender change and audit fees. However, the negative effect of CEO succession on audit fees is more pronounced in non-SOEs than SOEs. This study also finds, in additional analyzes, a strong negative effect of female CEO succession on audit fees in sub-sample of large, high-risk, high-performance and firms audited by non-big auditors. The main finding is robust across three endogeneity techniques.

The findings add to the ongoing debate about the underrepresentation of women in key executive positions such as CEO. The results suggest that CEO succession from male to female has a favorable effect on the quality of internal monitoring mechanisms (due to the superior monitoring skills of women) and enhances the quality of financial reporting. The study has practical implications for regulatory bodies and corporate decision-makers; this study encourages them to look into considering women in the executive succession framework.

This study contributes to the literature by exploring the effect of CEO succession with gender change (male to female) on audit fees in the context of China and the existence of this relationship in non-SOEs and SOEs.

The public sector use of the internet of Things (IoT) technology is an emerging field with a potential for a variety of institutional applications in the fields of information gathering and policy implementation to establish resilience for modern society. In this context, we aim to investigate the success factors which can positively influence the continuous usage intention of IoT service with the mediation effect of perceived public value.

A conceptual model based on the strong literature and theoretical background is tailored to provide factors for IoT services success in the public sector. A quantitative survey was conducted through 381 citizens using IoT services to validate the proposed conceptual model using structural equation modeling approach in order to examine the influence of identified constructs on the continuous usage intention.

The results highlighted that the proposed model successfully accounted for about 59% perceived variance in public value creation and 63% perceived variance in citizens' continuous usage intention. IoT services success is best dignified by the perceptions of citizens who use the services, therefore, this study identifies the positive role of digital society affinity in context of social sustainability and it climaxes that the real value of IoT in public sector comes from establishment of services on top of the service delivery and that's where the public value is going to be created.

The use of IoT technology in public services will fetch much benefit to the citizens as well as to the government. The study findings are significant in identifying good practices for generating public value in digital society affinity.

The integrated conceptual model explores the driving factors of citizens' inclination towards IoT technology in a social context. Through this study, we can analyze the role of perceived public value in enhancing the citizens' engagement with IoT services. The government policymakers and ICT managers take help from this study to designing IoT public services with making the government more responsive to citizens.

The purpose of this paper is to analyze the relationships among organizational justice, innovative organization culture, perceived organizational support (POS), affective commitment and innovative behavior (IB). The mediating role of POS is tested within the relationship of justice dimensions, affective commitment and IB.

Data for this research were collected from 367 managerial and executive employees working in manufacturing and IT sector firms in Pakistan. Structural equation modeling was utilized to test hypothesized relationships.

Results indicate that organizational justice (distributive, procedural and interactional justice), innovative organization culture and POS are significantly related to affective commitment and employees’ IB. The findings also showed that organizational justice stimulates employees’ affective commitment and IB through mediating POS as well as directly.

The main limitation of this study is its cross-sectional design and self-reported questionnaire data. This study is also limited to manufacturing and IT sector in Pakistan. Therefore, other sectors and geographical locations could be chosen for future research using a bigger sample size.

This study makes important theoretical contributions using social exchange theory. It also expands the research in the area of organizational justice dimensions, organizational culture and POS as antecedents of affective commitment and IB. This study is an exceptional investigation of justice, organization culture, POS, commitment and IB in the Pakistan cultural context.

The purpose of this paper is to describe the application of design and behavior science collectively in refining the government to citizens’ (G2C) cognitive-communication by using artificial intelligence (AI) artifacts. It investigates the citizens’ behavior intention to use AI cognitive-communication channels in e-government services.

This study reveals the potential of unification in design and behavior science paradigms when integrated into AI artifacts in measuring the constructive outcome of proposed architecture that embraces the perceived risk and trust in citizens’ usage behavior intentions. To evaluate the practical relevance of design science paradigm, action research was incorporated by developing an app as an exemplified scenario.

The weaknesses of traditional G2C channel communication obliterated by AI virtual agents. This study proposes a five-layer architecture model created with citizens-centered design highlighting the improved relevance for G2C cognitive-communication. The behavior model supports citizens’ usage behavior intentions through trust as a positive attribute and negative attribute as a perceived risk.

This study contributes to the knowledge of design science paradigm particularly to AI-based cognitive G2C communication. The architecture serves for deploying virtual agents to automate the public officials for decision-making processes. The authors have constructed a cognitive-communication model and have examined the relationships among the extents of cognitive-communication model. This channel has the potential to significantly transform G2C cognitive and intelligent communication.

This cognitive-communication channel has the potential to significantly transform the communication between government and citizens. Such a model can be an interest of developers, researchers and government policymakers in a holistic approach drawn from theory and methods of both design and behavior science to create a successful communication scenario.

Advances in technology are not without social implications. The study results can dramatically improve the efficiencies of government workplaces and can augment the human working. It will help to reduce the government services discriminations among the citizens and contribute to society through social inclusion.

This study addresses the duality in information system research by first defining the theoretical framework for G2C cognitive-communication architecture and then developing a research model drawn upon a citizens’ service usage behavioral theory. It will also contribute to providing important perceptions of AI practices in the public sector.

This study aims to analyze individuals’ entrepreneurial intentions from the perspective of motivational theory and examines the effects of intrinsic and extrinsic factors on entrepreneurial intentions of male and female individuals.

Data were collected from students graduating from Pakistan’s largest university. A structural equation modeling technique was used for model testing.

Intrinsic factors such as intrinsic interest and community feeling aspiration and extrinsic factors such as perceived relative income and occupational prestige positively affect attitudes and, in turn, stimulate entrepreneurial intentions. Further, as intrinsic interest and perceived relative income scored higher among men, gender moderates those effects. Conversely, the entrepreneurial attitudes of women were primarily driven by community feeling aspiration. Notably, the positive effect of occupational prestige did not vary among men and women.

This paper explores the roles of intrinsic and extrinsic factors in the entrepreneurial intentions of men and women. The integration of motivational theory with gender provides insights into the determinants of entrepreneurial intentions in South Asia.

First, the current study contributes to the available debate by reinvestigating the impact of economic growth (EG), foreign direct investment (FDI), technological innovation (TI) and inflation (INF) on trade openness (TO). Second, the study tests the moderating role of institutional quality (INS) on the relationship among EG, FDI, TI and TO. Third, the study tests how TO contributes to EG efficiency.

The study collects the data from the group of twenty (G20) economies for the period of 1998–2020. The study applied the Kao (1999), Pedroni (2001), and Palamuleni (2017) cointegration tests to test the long-run association between variables. The study applied fully modified least square (FMOLS) and dynamic least square (DOLS) models to test the hypotheses.

Findings of the study showed the positive impact of EG, FDI and TI on TO, which becomes more positive in the presence of institutional quality. Results indicate that INS plays an enhancing role in the relationship between FDI and TO, EG and TO and TI and TO. The study showed a negative relationship between INF and TO, and institutional quality plays a buffering role in the relationship between INF and TO.

First, the study reinvestigates the empirical association among EG, FDI, TI, INF and TO. Second, the study tests the moderating role of INS on the relationship between the proposed variables by developing an index of all the indicators of INS. Third, the study tests the contributions of TO in economic efficiency (ECE). The contributions of the present study will increase the available literature of TO and help the policy makers of G20 nations to suggest important policies to promote TO and ECE.

The purpose of this paper is to examine the impact of external debt and corruption on economic growth in the selected five Sub-Saharan African (SSA) countries, from 1990 to 2015.

Panel unit root and panel cointegration tests are employed to test for stationarity of the series and the long-run relationship, respectively. Fully modified OLS and dynamic OLS techniques are also employed to examine the long-run coefficients of the variables of the model, as well as panel Granger causality test, in order to examine the direction of causality among the variables.

The results indicate that there is a negative relationship between external debt and economic growth, as well as a bi-directional causality between the two variables. The findings also indicate a positive relationship between corruption and economic growth, as well as a uni-directional causality running from economic growth through corruption.

The study recommends that the governments of the selected countries should address the menace of rising external debt through the adoption of other sources of capital for investment. Such include more openness of the economy for more capital, by easing restrictions on genuine imports and exports of valuable goods and services. It also suggests that the issue of corruption be tackled head-on, by such penalties that tend to make corruption less attractive.

While the relationship between economic growth and external debt, on the one hand, and corruption and economic growth, on the other hand, have received considerable attentions, the trio of external debt, corruption and economic growth have not been found combined in a model, to the best of the authors’ knowledge. Also, the countries under consideration, who jointly account for about 47 percent of the entire SSA countries’ stock of external debt, have not been jointly found in any recent panel studies involving the selected variables.

The purpose of this paper is to test whether Top Management Team (TMT) international experience is positively associated to international information acquisition from managerial international contacts and whether international information partially mediates the positive relationship between TMT international experience and international strategic decision rationality.

Data were collected through a survey of small- and medium-sized of international Pakistani software firms.

This study reports that TMT international experience-international strategic decision rationality relationship to international information acquisition and that this information acquisition partially mediates the TMT international experience, i.e. international strategic decision rationality relationship.

When selecting the members of their TMT, international firms should pay careful attention to their international experience.

Previous research demonstrates that TMT international experience has a positive effect on international strategic decision rationality and that this effect is transferred to performance. This study shows that the positive effect of TMT international experience is derived from the personal international knowledge and the international information collected from managers’ international contacts. This ability to make rational international strategic decisions could have a positive effect on decision-making and firm performance.

This study determines the nexus between spiritual leadership and psychological safety (PS). The authors explore the mediating role of PS and knowledge sharing to offer insights on how spiritual leadership can be advanced to better understand and support intellectual capital.

Data were collected using convenience sampling from the Pakistani automobile manufacturing industry. SPSS statistical software was used for descriptive analysis and hypotheses were tested by using the partial least square-structural equation modeling method.

The results demonstrate that spiritual leadership has a significant positive impact on PS; PS has a positive impact on knowledge sharing (KS) and KS has a positive impact on intellectual capital. Furthermore, PS mediates between spiritual leadership and KS. KS mediates between PS and human, social and organizational capital. Spiritual leadership also affects outside the boundaries of the organization and builds strong social relations with suppliers, buyers, etc.

This study provides a deeper understanding of spiritual leadership in the context of KS and intellectual capital in the automobile sector of Pakistan.

This study encourages managers to nurture a philosophy of altruistic love that exerts a positive influence on employees. It will enrich their experience and promote a culture of KS.

This study has social implications for organizations seeking to situate their inclusive goals in society. The findings of this study can help promote harmony as employees who feel psychologically safe are more willing to spread it in society.

This study theoretically contributes the big picture that how spiritual leadership contributes to intellectual capital and adds to the literature on the topic.

This study aims to investigate the situational factors that intensify the impact of leader bottom-line mentality (BLM) on employee pro-self-unethical behavior. In particular, the moderating role of contingent rewards and punishments is evaluated under the lens of situational strength theory.

Data were collected from 218 full-time employees working in the USA in a time-lagged study and analyzed using SPSS Process Macro.

Statistical analysis reveal contingent rewards and punishments significantly moderate the positive relationship between BLM and pro-self-unethical behavior.

This paper highlights the need for more balanced reward systems that incorporate moral conduct into work performance. It also emphasizes the role of robust accountability and monitoring systems in minimizing employees’ unethical behavior.

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of contingent rewards and punishments on the relationship between leader BLM and subordinate pro-self-unethical behavior. Moreover, it provides significant empirical support to situational strength theory.