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This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job positions affect auditors’ decisions for burnout, audit quality and performance.

A questionnaire was distributed on a sample of auditors in the top ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and structural equation modeling were used for the analysis of the collected data and testing the developed hypotheses.

The results show that burnout has negative consequences for both the auditor and the auditing firm. While good organizational climate has a negative significant association with audit quality, nonethical decisions and audit performance, role clarity has positive significant association with the audit quality and performance and has an insignificant association with nonethical decisions. Also, turnover intention has significant positive association with nonethical decision, audit quality and performance.

This research is among the first to focus on auditor’s burnout determinates on audit quality and performance in an emerging market characterized by different socioeconomic, political and cultural factors compared with those of developed markets. Auditors, regulators and professional policymakers can benefit from the results of this research.

The paper aims to propose and validate a process-based model to enhance managerial effectiveness among micro, small and medium enterprises (MSMEs). It has been observed that business uncertainties and inadequate financial resources that MSME entrepreneurs and managers face require them to constantly engage in strong self-awareness and self-regulating behavior to enhance the efficacy in their roles and, henceforth, their role performance effectiveness.

The approach for data collection was based on the clustering of MSMEs belonging to the clusters machine tool, pump manufacturing, foundry, textile and auto-component clusters in India. The respondents to the study were MSME entrepreneurs and managers who oversee and manage multiple functions like operations, quality, marketing, sales, supply chain management, procurement, personnel and administration and general administration.

The self-efficacy of entrepreneurial managers of MSMEs is observed to play an integral role in enhancing the efficacy of their roles, thus highlighting the use of a process-based perspective while dealing with constant resource constraints and excessive dynamism in their business contexts. The ability to handle multiple tasks effectively and resilience to manage challenges enhances their role-making process, which is significant in achieving and sustaining goal-oriented behavior among MSME entrepreneurs and managers.

This paper would serve as an effective model for entrepreneurs and managers to enhance their efficacy in the individual and interdependent role context, which would help achieve their individual and organizational goals. The model emphasizes a process-based perspective that thrusts the need to relate to the organizational context, enhancing individual confidence for goal-related behavior and fulfilling their role-related expectations.

This paper presents a model of enhancing managerial effectiveness that discusses self-efficacy as antecedent behavior. Here, personal and environmental factors aid cognition to one’s capability to construct reality, self-regulate, encode information and engage in effective managerial action.

Although researchers have long recognized the importance of participating organizations’ (POs) relational behavior for mega construction projects (MCPs) performance, relational behavior may not be executed by POs without effective leadership from project owners. However, little is known about the mechanisms linking owners’ leadership styles to POs’ relational behavior. This study draws on full range leadership theory and role theory to examine the relationships between owners’ leadership styles (i.e. transformational and transactional) and relational behavior. POs’ role orientations (i.e. normative and economic) are considered as potential mediators.

Data were collected from 175 managers deeply involved in MCPs. Hierarchical regression model and bootstrapping methods were performed on the data to examine the direct effects of owners’ leadership on POs’ relational behavior and the mediating effects of POs’ role orientations.

The results revealed that both owners’ transformational and transactional leadership positively affect POs’ relational behavior, despite the former being higher than the latter, and indirectly influence relational behavior via POs’ normative and economic role orientation, respectively.

This study provides a clear picture of how owners’ leadership can motivate POs’ relational behavior to achieve high-quality inter-organizational relationships in MCPs. The findings can guide owners’ top manager selection by prioritizing those with transformational leadership, which is beneficial to achieving high-level relational behavior of POs. The results also imply that owners should pay greater attention to cultivating POs’ normative role orientation by encouraging teamwork and open communication to enhance their implementation of relational behavior.

Unlike previous research focusing more on intra-organizational leader–follower relationship within one PO, this study is one of the first to empirically confirm owners’ leadership as a critical antecedent of POs’ relational behavior, thus enhancing the theoretical understanding of inter-organizational relationship management in MCPs. Based on role theory, this study considers a novel organizational psychology mechanism, i.e. POs’ role orientations, as the mediator to unravel how owners’ leadership affects POs’ relational behavior, which was rarely invoked in MCP leadership literature.

This paper aims to investigate the tacit knowledge-sharing framework among Pakistani academicians. The objective is to study trust and social networks as antecedents to foster tacit knowledge sharing with the mediating role of commitment. Furthermore, the moderating role of organizational knowledge-sharing culture is also examined.

The study applied a survey-based quantitative research design to test the proposed model. The nature of data are cross-sectional and collected with stratified random sampling among public sector higher education professionals of Pakistan. The total sample size for the present research is 247 respondents. The variance-based structural equation modeling technique by using Smart_PLS software is used for analysis.

Data analysis and results reveal that trust and social networks are significant predictors of tacit knowledge sharing among Pakistani academicians while commitment positively mediated the relationships. While the moderating role of organizational knowledge-sharing culture is also established.

The current research explains tacit knowledge sharing among academics with fewer antecedents i.e. social network and trust with limited sample size and specific population. There is still a great deal of work to be done in this area. Hence, the study provides direction for including knowledge-oriented leadership and knowledge governance in the current framework. Moreover, the framework can be tested in different work settings for better generalization.

The study gives an important lead to practitioners for enhancing tacit knowledge sharing at the workplace through a robust social network of employees, building trust and boosting employees’ commitment, as well as through supportive organizational knowledge sharing culture.

The research comprehends the tacit knowledge sharing framework with theoretical arrangements of trust, social networks, commitment and culture in higher education workplace settings under the umbrella of social capital theory.

The purpose of this study is to unpack the relationship between employees’ perceptions of organizational politics and their counterproductive work behaviour, by postulating a mediating role of organizational disidentification and a moderating role of perceived external crisis threats to work.

The empirical assessment of the hypotheses relies on survey data collected among employees who work in a large banking organization.

Perceptions that organizational decision-making is marked by self-serving behaviour increase the probability that employees seek to cause harm to their employer, because they feel embarrassed by their organizational membership. This mediating role of organizational disidentification is especially prominent when they ruminate about the negative impact of external crises on their work.

This study details an important danger for employees who feel upset with dysfunctional politics: They psychologically distance themselves from their employer, which then prompts them to formulate counterproductive responses that likely make it more difficult to take on the problem in a credible manner. This detrimental dynamic is particularly risky if an external crisis negatively interferes with their work functioning.

This study adds to prior research by detailing an unexplored but relevant mechanism (organizational disidentification) and moderator (external crisis threats) by which perceived organizational politics translates into enhanced counterproductive work behaviour.

The rise in the instances of ethical scandals in recent times has brought to light the hitherto ignored phenomenon of unethical proorganizational behavior (UPB) by employees. Drawing upon the social exchange theory, this study aims to examine the role of perceived organizational support (POS) and organizational identification on UPB. The research also investigated the moderating role of core self-evaluation (CSE) and positive reciprocity beliefs.

The hypotheses were tested with three-wave survey data collected from 306 executives from India. Data was analyzed using mediation and moderated mediation analyses on PROCESS v 3.0 macro.

Results showed that organizational identification mediated the relationship between POS and UPB. Further, CSE and positive reciprocity beliefs were seen to moderate the mediated relationship providing support for the moderated mediation framework.

The study highlights the importance of clear code of ethics, communication of ethical guidelines and ethical behavior of the managers as some of the ways to reduce the menace of UPB. Further, managers should be more vigilant toward the employees low on CSE and high on positive reciprocity beliefs as they are more prone to engage in UPB given their identification with the organization.

To the best of the authors’ knowledge, this is the first study to investigate the mediating role of organizational identification in the relationship between POS and UPB. Further, to the best of the authors’ knowledge, no previous study has explored the moderating role of CSE and positive reciprocity beliefs in the aforesaid mediation.

Employee voice is crucial for organizations to identify problems and make timely adjustments. However, promoting voice in organizations is challenging. This study aims to investigate how social media use (SMU) in the workplace affects employee voice by examining its intrinsic mechanisms and boundary conditions. Specifically, this study examines the mediating roles of social identifications and the moderating effects of job-social media fit on the relationship between SMU and social identifications.

This study conducted a survey of 348 employees in China.

First, SMU affects voice through social identifications. Second, distinct identifications have different effects on voice, such that organizational identification positively affects employee voice, while relational identification positively affects promotive voice and negatively affects prohibitive voice. Third, when social media is highly suitable for the job, the positive effect of work-related SMU on organizational identification is strengthened, while the positive effect of social-related SMU on organizational identification is weakened.

The results indicate that different identifications have distinct impacts on voice. Additionally, this study reveals a double-edged sword effect of SMU on voice through different social identifications. Further, job-social media fit moderates the relationship between SMU and social identifications. These findings have important implications for organizations adopting social media.

The purpose of this study is to explore the interplay among self-organization, networks and sustainable innovations within microfinance institutions (MFIs) and to examine the extent to which organizational resilience plays a significant role in shaping these dynamics as a mediator.

This paper adopted a cross-sectional research design combined with analytical and descriptive approach to collect the data. Smart partial least squares structural equation modeling (PLS-SEM) was used to construct the measurement model and structural equation model to test the mediating effect under this study.

The results revealed that organizational resilience is a significant mediator in the relationship between self-organization, networks and sustainable innovations among microfinance institutions in Uganda.

The data for this study were collected only from microfinance institutions in Uganda. Future studies may collect data from other formal financial institutions like commercial banks and credit institutions to test the mediating effect of organizational resilience. More still, the study adopted only a single approach of using a questionnaire. However, future research through interviews may be desirable. Likewise this study was cross-sectional in nature. Therefore, a longitudinal study may be useful in future while investigating the mediating role of organizational resilience traversing over a long time frame.

A possible implication is that microfinance institutions which desire to have sustainable innovative solutions for their business operations in disruptive circumstances may need to scrutinize their capacity to be resilient and self-organize.

Microfinance institutions play a great role to the underserved clients. Thus, for each to re-organize to be able to provide services that meet users’ needs, without physical products so as to ensure long-term financial and social welfare combined with the ability to bounce back and adapt in times of economic downturn to avoid mission adrift.

While most studies have been carried out on organizational resilience, this paper takes center stage and is the first to test the mediating role of organizational resilience in the relationship between self-organization, networks and sustainable innovations, especially in microfinance institutions in Uganda. This paper generates strong evidence and contributes to the powerful influence of organizational resilience in enhancing the level of sustainable innovations based on self-organization and networks.

Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical principles to practice through AI governance (AIG). AIG has emerged as a rapidly growing, yet fragmented, research area. This paper synthesizes the organizational AIG literature by outlining research themes and knowledge gaps as well as putting forward future agendas.

The authors undertake a systematic literature review on AIG, addressing the current state of its conceptualization and suggesting future directions for AIG scholarship and practice. The review protocol was developed following recommended guidelines for systematic reviews and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA).

The results of the authors’ review confirmed the assumption that AIG is an emerging research topic with few explicit definitions. Moreover, the authors’ review identified four themes in the AIG literature: technology, stakeholders and context, regulation and processes. The central knowledge gaps revealed were the limited understanding of AIG implementation, lack of attention to the AIG context, uncertain effectiveness of ethical principles and regulation, and insufficient operationalization of AIG processes. To address these gaps, the authors present four future AIG agendas: technical, stakeholder and contextual, regulatory, and process. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

To address the identified knowledge gaps, the authors present the following working definition of AIG: AI governance is a system of rules, practices and processes employed to ensure an organization's use of AI technologies aligns with its strategies, objectives, and values, complete with legal requirements, ethical principles and the requirements set by stakeholders. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

For society, the authors review elucidates the multitude of stakeholders involved in AI governance activities and complexities related to balancing the needs of different stakeholders.

By delineating the AIG concept and the associated research themes, knowledge gaps and future agendas, the authors review builds a foundation for organizational AIG research, calling for broad contextual investigations and a deep understanding of AIG mechanisms. For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.