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In Denmark, there has been, over decades, an intensified political focus on how humanities research and doctoral education contribute to society. In this vein, the notion of impact has become a central part of the academic language, often associated with terms like use, effects and outputs, stemming from neoliberal ideologies. The purpose of this paper is to explore how humanities academics are living with the impact agenda, as both experienced researchers and as doctoral supervisors educating the next generation of researchers in this post-pandemic era. Specifically, the authors are interested in the supervisor-researcher relationship, that is, the relationship between how the supervisors navigate the impact agenda as researchers and then the way they tell their doctoral students to do likewise.

The authors have studied how the impact agenda is accommodated by humanities academics through a series of qualitative interviews with humanities researchers and humanities PhD supervisors, encompassing questions of how they are living with the expectation of impact and how it is embedded in their university and departmental context.

The study shows that there is no link between how the supervisors navigate the impact agenda in relation to their own research work and then the way they tell their doctoral students to approach it. Within the space of their own research, the supervisors engage in resistance practices towards the impact agenda in terms of minimal compliance, rejection or resignation, whereas in the space of supervision, the impact agenda is re-inscribed to embody other understandings. The supervisors want to protect their students from this agenda, especially in the knowledge that many of them are not going to stay in academia due to limited researcher career possibilities. Furthermore, the paper reveals a new understanding of the impact agenda as having a relational quality, and in two ways. One is through a positional struggle, the reshaping of power relations, between universities (or academics) and society (or the state and the market); the other is as a phenomenon very much lived among academics themselves, including between supervisors and their doctoral students within the institutional context.

This study opens up the impact agenda, showing what it means to be a humanities academic living with the effects of the impact agenda and trying to navigate this. The study is mapping and tracking out the many different meanings and variations of impact in all its volatility for academics concerned about it. In current, post-pandemic times, when manifold expectations are directed towards research and doctoral education, it is important to know more about how these expectations affect and are dealt with by those who are expected to commit to them.

This paper aims to provide readers with a comprehensive overview of the current state of the millennial literature, highlighting the significance and challenges of millennial professionals, their reported high turnover and the various recommendations designed to engage and retain them.

An integrated review approach was applied to synthesise contemporary peer-reviewed articles, supplemented by legacy and grey literature and relevant book chapters, to comprehensively explore and construct a cohesive overview of the current research on the millennial workforce.

Within the wealth of available information, examining the various studies on millennial turnover reveals diverse theories, evidence and opportunities for advancement, underscoring the necessity for more robust empirical studies. The investigation identified three overarching retention strategy themes: (1) intergenerational conflict management, (2) workplace adaptations and (3) solutions rooted in a protean career orientation. In alignment with protean career concepts, coaching shows promise as an underexplored option.

This article holds practical significance by offering researchers a comprehensive and cohesive overview of the millennial literature. Additionally, it gives organisations a novel perspective on the crucial role coaching can play in engaging and retaining millennial employees.

The increased focus on retaining millennial workers in recent decades has spurred a proliferation of articles and books on this subject. However, this body of research remains fragmented, lacking an overview that provides a clear picture of its current state. This review aims to bridge this gap.

Going beyond the traditional approach of formal and informal institutions as antecedents of entrepreneurship (directly) and development (indirectly), this paper seeks to explore knowledge institutions as a necessary input for entrepreneurship and the development of societies.

Institutional economics lenses are utilized to observe other factors (e.g. the number of R&D staff and researchers from the public sector) that involve laws and socialization processes, which at the same time create knowledge useful for entrepreneurs and society. These ideas are tested through a sample of 281 observations from 17 autonomous communities and two autonomous cities in Spain. The information coming from the Global Entrepreneurship Monitor (GEM), Ministry of Economics, Industry, and Competitiveness, and INE (Instituto Nacional de Estadística), was analyzed through 3SLS, which is useful for a simultaneous equation strategy.

Knowledge institutions such as the number of R&D staff and researchers from the public sector are found positively associated with entrepreneurship, which is a factor directly and positively linked to economic development across Spanish regions.

The findings help the operationalization of other institutions considered in institutional economics theory and its application to entrepreneurship research. Moreover, the results bring new insights into the knowledge spillover theory of entrepreneurship in the public sector, in which the institutional analysis is implicit.

The debate on digitalization in the public relations (PR) literature has fragmented considerably over the past decade because of its focus on upcoming media-technological innovations, required professional skills and management concepts. Yet the field has difficulties in developing an integrative perspective on the implications of digitalization as a broader socio-technological transformation with a balanced consideration of prospects and risks.

This paper proposes an integrative perspective that focuses more on the enduring imaginaries of how digitalization can transform society for better or worse. It traces the historical roots of five imaginaries of digitalization, which have already emerged over the past century yet have experienced a significant revival and popularization in the current debate. Based on these five imaginaries, the authors performed a narrative literature review of the digitalization debate in 10 leading PR journals from 2010 to 2022.

The five imaginaries allow for a systematization of the fragmented digitalization debate in the field, reconstructing recurrent narratives, prospects and risks.

The originality of this contribution lies in its reconstructive approach, tracing societal imaginaries of digitalization and their impact on the current disciplinary debate. This approach provides context for a balanced assessment of and engagement with upcoming, increasingly fragmented digital advancements in PR research and practice.

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.

An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.

Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.

Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.

Building on resource dependence theory and the dynamic institution-based view, this paper examines the influence of government affiliations on firm product innovation in a dynamic institutional environment.

Using unique panel data of Chinese manufacturing firms covering a period of 12 years (1998–2009) with 2,564,547 firm-year observations, this study chooses the panel Tobit model with random effects to explore the influence of government affiliations on firm product innovation, followed by an analysis to test the moderation effects of dynamic institutional environments.

The study findings suggest that Chinese firms with higher-level government affiliations have a relatively high product innovation performance. It finds that this innovation stimulating effect is contingent on the dynamic nature of the institutional environment. To be specific, a high speed of institutional transition may depress the positive innovation effects of government affiliations, while a more synchronized transition speed of institutional components may enhance the positive innovation effects of firms' government affiliations.

This study adds to a better understanding of the drivers of product innovation in Chinese firms that are situated in environments that are characterized by institutional change, using and contributing to resource dependence theory and the dynamic institution-based view.

This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).

This study divides total tax avoidance/management (TM) into nonconforming and conforming portions through a regression. The residual of the regression is treated as the conforming tax measure. In addition, the new conforming tax measure is validated via three approaches. Then, this study examines the moderating effect of nonconforming earnings management (EM) on the relationship between conforming TM and firm performance.

The empirical results show that the model has stronger explanatory power than the model proposed by Badertscher et al. (2019). Additionally, the validation results show that the mean value of the conforming tax measure is lower in quasi-private corporations (financially constrained companies) than in matched public corporations (nonfinancially constrained companies), and firms under high market capital pressure are less motivated to engage in conforming tax practices. Furthermore, nonconforming EM positively moderates the conforming tax–ROA association, implying that nonconforming EM can reduce financial reporting costs resulting from conforming tax practices.

This study contributes to conforming tax research in the following ways. First, this study proposes a new conforming tax measure by substituting the cash book tax difference (BTD) for the BTD in the model of Badertscher et al. (2019) (“BKRW”). Second, this study demonstrates theoretically why the cash BTD should outperform the BTD in computing the BKRW conforming tax measure and confirm this empirically. Third, this study presents a three-way conceptual schema that divides corporations into two groups along each of three tax-relevant dimensions. The group of firms that use both conforming and nonconforming tax strategies have different characteristics compared to the other group. This study also validates the conforming tax measure across the two-group dichotomies.

Building on social exchange theory (SET), the main aim of this paper is to empirically study the impact of high-commitment work practices (HCWPs) systems on radical innovation. Additionally, the paper examines the mediating roles of employee innovative work behaviour (IWB) and knowledge sharing (KS) in the relationship between HCWPs and radical innovation.

Using a survey questionnaire, data were collected from employees working in pharmaceutical, manufacturing and technological industries in Jordan. A total of 408 employees participated in the study. Structural equation modelling (SEM) using AMOS v28 was employed to test the research hypotheses.

This research found that HCWPs in the form of a bundle of human resource management (HRM) practices are significant for employee IWB and KS. However, similar to previous studies, this paper failed to find a direct significant impact for HCWPs on radical innovation. Rather, the impact was mediated by employee IWB. Additionally, this paper found that HCWPs are significant for KS and that KS is significant for employee IWB.

Distinctively, this paper considered the mediating effect of employee IWB on radical innovation. Extant research treated IWB as a consequence of organisational arrangements such as HRM practices; this paper considered IWB as a foundation and source for other significant organisational outcomes, namely radical innovation. Additionally, the paper considered employees' perspectives in studying the relationship between HRM, KS, IWB and radical innovation.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of audit seasonality in the association between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

Investors who can transfer their savings to investments in a well-regulated market benefit not only themselves but also economic development. Hence, it is crucial for fund owners to evaluate their stock market investment decisions. The goal of the study is to understand which model determines the asset returns most efficiently. In this regard, the validity of single and multi-index asset pricing models (capital asset pricing model-CAPM and Fama–French models) has been examined in the Turkish Stock Exchange for 2009–2020, with the quantile regression (QR) approach.

On 18 portfolios comprised of quoted stocks in the Istanbul Stock Exchange 100 (ISE-100/BIST-100), we test the CAPM, the Fama and French three factor model (FF3) and the Fama and French five factor model (FF5). Empirical analyses have been carried out via QR approach regressing the portfolios' average weekly excess returns on risk premium/market factor (Rm-Rf), firm size, book value/market value (B/M), profitability and investments factors. QR estimation has been employed since QR is more effective and provides a better definition of the distribution’s tails.

Our empirical findings have revealed that the average excess weekly returns can be explained more strongly via CAPM. Moreover, Fama and French models are expected to give more reliable result with more data, whereas the market premium would give robust results for the Turkish Capital Market.

Individuals investing in financial assets must find the price model that best fits the market. The return can be approximated in the most appropriate manner using the right variables.

The study differs from other research by comparing the asset pricing models via examining the assets' weekly returns with QR in the Istanbul Stock Exchange 100 (ISE-100).