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Article
Publication date: 16 June 2021

Ammar Ali Gull, Muhammad Atif, Ayman Issa, Muhammad Usman and Muhammad Abubakkar Siddique

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…

Abstract

Purpose

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.

Design/methodology/approach

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).

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Managerial Auditing Journal, vol. 36 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 24 August 2021

Sohail Raza Chohan, Guangwei Hu, Asad Ullah Khan, Ahmed Tisman Pasha, Fizzah Saleem and Muhammad Atif Sheikh

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 1 August 2019

Sajjad Nazir, Amina Shafi, Mian Muhammad Atif, Wang Qun and Syed Muhammad Abdullah

The purpose of this paper is to analyze the relationships among organizational justice, innovative organization culture, perceived organizational support (POS), affective…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

Employee Relations: The International Journal, vol. 41 no. 6
Type: Research Article
ISSN: 0142-5455

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Article
Publication date: 30 April 2021

Yu Zhuang, Shuili Yang, Supat Chupradit, Muhammad Atif Nawaz, Rong Xiong and Cihat Koksal

First, the current study contributes to the available debate by reinvestigating the impact of economic growth (EG), foreign direct investment (FDI), technological…

Abstract

Purpose

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.

Design/methodology/approach

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

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.

Originality/value

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.

Details

Business Process Management Journal, vol. 27 no. 6
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 15 February 2021

Sohail Raza Chohan, Guangwei Hu, Asad Ullah Khan, Ahmad Tisman Pasha and Muhammad Atif Sheikh

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Social implications

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.

Originality/value

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.

Details

Transforming Government: People, Process and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6166

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Article
Publication date: 13 July 2018

Waliu Olawale Shittu, Sallahuddin Hassan and Muhammad Atif Nawaz

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.

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

African Journal of Economic and Management Studies, vol. 9 no. 3
Type: Research Article
ISSN: 2040-0705

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Article
Publication date: 8 September 2020

Muhammad Arshad, Mariam Farooq, Muhammad Atif and Omer Farooq

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

Abstract

Purpose

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.

Design/methodology/approach

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

Findings

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.

Originality/value

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.

Details

Gender in Management: An International Journal , vol. 36 no. 2
Type: Research Article
ISSN: 1754-2413

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Article
Publication date: 10 July 2020

Akbar Azam, Fabiola Bertolotti, Cristina Boari and Mian Muhammad Atif

The purpose of this paper is to test whether Top Management Team (TMT) international experience is positively associated to international information acquisition from…

Abstract

Purpose

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.

Design/methodology/approach

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

Findings

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.

Practical implications

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

Originality/value

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.

Details

Review of International Business and Strategy, vol. 30 no. 3
Type: Research Article
ISSN: 2059-6014

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Article
Publication date: 30 August 2019

Muhammad Atif

This study aims to focus on the purpose and legitimacy of business, notably, the organizational purpose, the conventional view that the purpose of business is to optimize…

Abstract

Purpose

This study aims to focus on the purpose and legitimacy of business, notably, the organizational purpose, the conventional view that the purpose of business is to optimize the returns to shareholders, and the emerging view that organizations serve multiple purposes including economic returns.

Design/methodology/approach

This study applies Habermas’s discourse ethics to corporate social responsibility (CSR) and stakeholder management (SHM) and argues that discourse ethics is a balanced philosophical approach, which can effectively address the limitations of CSR and SHM.

Findings

The analysis demonstrates that discourse ethics is a distinctive philosophical approach to ethical theory and has high relevance to the field of CSR and SHM.

Originality/value

The discursive approach to CSR and SHM is unique because it allows assimilating various ethical situations – from pragmatic to normative – under one theoretical framework. The potential of the proposed approach is illustrated through a thorough discussion of its application to CSR and SHM.

Details

Society and Business Review, vol. 14 no. 4
Type: Research Article
ISSN: 1746-5680

Keywords

Content available
Article
Publication date: 27 November 2019

Rémi Jardat, Jérôme Meric and Corinne Vercher

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Abstract

Details

Society and Business Review, vol. 14 no. 4
Type: Research Article
ISSN: 1746-5680

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