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This study aims to examine how the prestige of audit committee (AC) chairpersons influences earnings management.

The sample contains 1,973 firm-year observations of French listed firms for the period 2007–2018. The authors examine the status of AC chairs and CEOs by focusing on the French business elite system. This study tests the association between AC chairs’ (relative) status and the level of earnings management using measures of accrual earnings management and real earnings management (REM).

The results of this study do not show that high-status AC chairs constrain accruals manipulation. However, the results provide evidence that they play a key role in constraining REM. High-status AC chairs are more likely to enhance the monitoring of this type of manipulation, given their thorough knowledge and understanding of the firm’s business environment and practices. This study also finds evidence that AC chairs with a status higher than CEOs are associated with lower levels of REM. The results suggest that prestigious AC chairs influence lower status CEOs’ strategic decisions.

This study demonstrates that high-status AC chairs play an important role in detecting and constraining deviations from normal business practices. The results have substantial implications for boards, which will benefit from an understanding of how the appointment of high-status chairs affects financial reporting quality.

Traditional studies in the sociology of science have highlighted the self-organized character of the academic community. This article focuses on recent interrelated changes that alter that distinctive governance structure and its related patterns of competition and cooperation. The changes that we identify here are contractualization and large-scale cooperative research. We use different data sources to exemplify these new patterns and discuss the illustrative role of research clusters in German academia. Research clusters as funded by the German Research Foundation (DFG) are both a highly prestigious scarce good in the competition for reputation and resources and a means of fostering cooperation. Our analysis of this German example reveals that this new institutional configuration of universities as organizations, academic researchers, and the state has a profound effect on organizational practices. We discuss the implications of our empirical findings with regard to collegiality in academia. Ultimately, we anticipate a further weakening of collegial bonds, not only because universities and the state have become more active in shaping the nature of academic competition and cooperation but also because of the increasing strategic and individualistic orientation of academic researchers. In the final section, we summarize our findings and address the need for further research and an international comparative perspective.

Data science promises new opportunities for organizational decision-making. Data scientists arguably play an important role in this regard and one can even observe a certain “buzz” around this nascent occupation. This paper enquires into how data scientists construct their occupational identity and the challenges they experience when enacting it.

Based on semi-structured interviews with data scientists working in different industries, the authors explore how these actors draw on their educational background, work experiences and perception of the contemporary digitalization discourse to craft their occupational identities.

The authors identify three main components of data scientists’ occupational identity: a scientific mindset, an interest in sophisticated forms of data work and a problem-solving attitude. The authors demonstrate how enacting this identity is sometimes challenged through what data scientists perceive as either too low or too high expectations that managers form towards them. To address those expectations, they engage in outward-facing identity work by carrying out educational work within the organization and (paradoxically) stressing both prestigious and non-prestigious parts of their work to “tame” the ambiguity and hype they perceive in managers’ expectations. In addition, they act upon themselves to better appreciate managers’ perspectives and expectations.

This study contributes to research on data scientists as well as the accounting literature that often refers to data scientists as new competitors for accountants. It cautions scholars and practitioners alike to be careful when discussing the possibilities and limitations of data science concerning advancements in accounting and control.

Research has focused primarily on the antecedents that influence the risk taking of CEOs themselves. This study examines how an important event experienced by a CEO at a direct rival firm influences a CEO's risk-taking. It also examines how prior firm performance relative to aspirations moderates the relationship.

In order to test the hypothesis, the authors perform an a difference-in-differences methodology.

Using a difference-in-differences methodology, we find that when a CEO wins a prestigious CEO award, competitor CEOs increase their firm risk-taking in the post-award period. The proclivity becomes stronger when their prior firm performance relative to aspirations is better. These findings suggest that a CEO winning a prominent CEO award influences competitor CEOs' risk-taking.

This study contributes to the literature on managerial risk-taking by highlighting that a star CEO winning a prominent award may serve as a striving aspiration and induce competitor CEOs to take risks, and that two different types of aspirations – striving and competitive aspirations – interact to influence the competitor CEOs' risk-taking.

In a highly competitive and globalised era, agile organisations proactively steer towards sustainability. This situation persuaded the organisations to align Quality Management (QM) initiatives to achieve sustainable outcomes. This study aims to explore quality–sustainability linkage, explicitly focusing on attaining the prestigious IAQ Quality Sustainability Award. Further it investigates, the impact of QM as a strategy for promoting sustainability to meet sustainable development goals (SDGs).

Due to the lack of substantial literature connecting QM to sustainability, the current research adopted an explanatory multiple-case study. Six cases were purposively chosen for the study. Three cases of those who have achieved the prestigious IAQ Quality Sustainability Award and remaining have been selected that have fallen short of receiving the award. A detailed within-case and cross-case examinations involving six cases that reported their QM achievements aligned with SDGs.

The findings demonstrate the significant role of QM adoption in achieving positive results from the perspective of SDGs, such as reduced environmental impacts, improved operational efficiency and enhanced quality of life. Effective stakeholder collaboration, proficiency in analytical tools and strategic alignment with SDGs emerged as critical success factors. Conversely, weak linkage with sustainability and unclear approaches were crucial challenges in attaining the IAQ Quality Sustainability Award.

This paper outlines essential commandments for organisations actively seeking to promote sustainability. It offers valuable insights for decision-makers, facilitating a profound understanding of the challenges and opportunities in pursuing sustainable performance.

The distinctive nature of this study lies in its dedicated exploration of the intricate relationship between QM deployment and its true impact on the achievement of the SDGs.

This chapter analyses the other aspect of an oppressor/oppressed relationship by looking at what happens to the oppressed, in this case, the academics and staff not in leadership roles. This chapter looks at why the tactics leaders employ work, and why people do not retaliate, and what systems have been put in place to prevent the people from having any consequential power. This chapter thus looks at how the power of the majority in the academy has been slowly eroded by managerial promises of empowerment, self-governance or having an opinion on the institution's direction when in reality, they have no opinion, and the only decisions they can make are inconsequential. This is why time and time again, we see universities restructure, remove non-profitable courses and increase targets to unrealistic levels to maintain power over the majority.

The process of elaboration of the symbolic universe leads to important insights into the role of symbols in understanding human reasoning. Symbols become explanatory axes of universal global realities. Myths were constructed on these explanatory paths forming a superstructure of all belief systems with paraconsistent logic for the symbolism and a symbolic syntax. Myths and symbols are to be found in all cultures. Some of the most powerful and influential ones occur in popular culture since these often have the greatest immediate social impact.

Semiotic and logical development of the symbols is in mythical systems. The dissolution of the myth and the degradation of the myth's symbols constitute a long-drawn-out process in modern Western society and wherever s influence reaches. Myth is a story that may contain symbolic elements, but compared to the symbols or images of the exceptional, myth is characterized by a “story.”

Starting from a minimal definition to define myths and propose the following definition: Myth is a traditional tale that relates memorable and exemplary actions of extraordinary personages in prestigious and distant times, and myths have various forms and functions, perhaps some more clearly defined with a signifier than others, and different approaches can be combined for a better understanding of the myths. Dispensing with such simplistic assertions, and starting from a minimal definition to define myth, myth is a traditional tale that relates memorable and exemplary actions of extraordinary personages in prestigious and distant times.

Any symbol F originates in a unit that has two aspects and functions when the unit is restored. Thus, the symbol is rather “for something” than “of something” and the symbolic objects express the objects' correspondence in one unit or hendiadys. One semantic characteristic of symbols is “recognition”. The symbol F reveals a reality by means of the homogenous association of the signifier and significance in the symbol's constitution; although reality is separate, there is a homogeneous relation between the symbolizing and symbolized in symbolization.

This paper aims to examine the influence of social media communications, particularly firm-generated content (FGC) and consumer-generated content (CGC) on predicting consumer purchase decisions (CPD) through the lens of perceived brand authenticity (PBA). This paper also investigates the moderating influence of brand prestige (BP) and brand familiarity in the luxury hotel sector.

This study collected data from 390 consumers who were regularly using social media platforms, traveled frequently and stayed in luxury hotels. Following stringent data filtering, 371 responses were analyzed via structural equation modeling.

The findings indicate that FGC and CGC significantly strengthened PBA. However, CGC was the effective driver that directly influenced CPD. Likewise, PBA directly and indirectly substantially impacted CPD. Finally, BP’s direct and moderating effects significantly influenced CPD in the luxury hotel sector.

This novel study contributes to signaling theory, social media communications and branding literature in the luxury hotel sector.

This study aims to examine the relationship between blockchain technology (BCT) adoption and firm performance (FIP) mediated by cyber-security risk management (CSRM) in the context of Vietnam, a developing country. Besides, the mediating effect of risk-taking tendency (RTT) has been considered in the BCT–CSRM nexus.

Data is collected using a survey questionnaire of Vietnamese financial firms through strict screening steps to ensure the representativeness of the population. The ending pattern of 449 responses has been used for analysis.

The findings of partial least squares structural equation modeling demonstrated that CSRM has a positive effect on FIP and acts as a mediator in the BCT–FIP nexus. Furthermore, RTT moderates the relationship between BCT and CSRM significantly.

This study introduces the attractive attributes of applying BCT to CSRM. Accordingly, managers should rely on BCT and take advantage of it to improve investment resources, business activities and functional areas to enhance their firm's CSRM. Especially, managers should pay attention to enhancing their RTT, which improves FIP.

This study supplements the previous literature in the context of CSRM by indicating favorable effects of BCT and RTT. Additionally, this study identifies the effectiveness of RTT as well as its moderating role. Ultimately, this paper has been managed as a pioneering empirical study that integrates BCT, RTT and CSRM in the same model in a developing country, specifically Vietnam.

The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to the production of global essences.

The data were collected from various sources, namely conversations with villagers, documents and relevant videos and news available on social media and the Internet. This study draws on the concepts of social accountability, the politics of blame avoidance and using calculative practices as a language to explain accountability in context.

The author found a lack of accountability on the part of the government and business owners, with serious implications for the livelihoods of people in a community that has been wholly dependent on jasmine plantations for a century. Power holders have deployed a blame-shifting game to avoid social responsibility. In response, calculative practices rather than advanced accounting tools are used by the poor in the community to induce power holders to be accountable.

The findings of this study show that authorities need to take proactive steps to address the disadvantaged position of powerless people in the lower echelons of society, recognising their accountability for those people.

This paper enhances the understanding of the status of calculative practices and accountability in a community of marginalised people who contribute to the production of global commodities. The paper also enhances the understanding of what goes on behind the scenes with popular and prestigious commodities, whose development is initiated in poor countries, with the end product marketed in rich Western countries.