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This study aims to examine trends in audit committee characteristics of companies and associates characteristics subject to major change with a fee-based proxy for audit committee effectiveness.

The research adopts an empirical approach. Using descriptive and inferential statistics, observations for 253 Financial Times Stock Exchange 350 companies’ audit committee characteristics gathered from annual reports at the beginning and end of a five-year period are evaluated against averaged non-audit fees (NAF) as a proportion of total audit fees.

Audit committee composition shows an increased incidence of female membership and of members with previous audit experience. The increase in members with previous audit experience is more marked where this is gained with the incumbent auditor. An increase is also shown in chief financial officers with previous audit experience. Previous audit experience is associated with reduced NAF as a proportion of total fees. This is marked where audit experience has been gained with the incumbent auditor. These results suggest that the benefits of financial expertise gained from audit experience outweigh impairments to independence due to social ties. Nevertheless, other studies indicate concerns about independence are still well-founded.

This paper’s original contribution is to evaluate the potential effect of previous audit experience on those involved in audit committees in light of concerns raised in the literature and by regulators that external auditor independence should be maintained. The innovative fee-based proxy for audit committee effectiveness facilitates an evaluation as to which influence prevails.

This study aims to investigate city branding as a post-pandemic COVID-19 outcome factor on brand satisfaction, brand experience, perceived risk and revisit intention. In addition, this research contributes to the discussion of post-COVID-19 city branding that needs to be considered in the development of future tourism marketing.

A quantitative approach was used with PLS-SEM statistical analysis and a 263-tourist sample. The study was conducted on tourists from Malang Regency in Indonesia by distributing questionnaires modified from previous studies in a similar context.

The results of this study found that there were significant influences of city brand personality on brand experience, brand satisfaction, brand experience on perceived risk, brand satisfaction on revisit intention and perceived risk on revisit intention. This study also presents the mediating role.

The study was only conducted on a small regency in Indonesia, and therefore the results cannot be generalized for other cities over the world.

The proposed study model suggests that stakeholders must seek to socialize services to potential tourists, so that tourists can understand the description of tourism activities that can be enjoyed during the COVID-19 pandemic and the way they travel in the future.

Understanding the determinant factors of city branding post-COVID-19 was valuable for developing marketing strategies to cope with intense competition among the city.

This study emphasizes the determinants of COVID-19 perceived risk and revisit intentions as explained in the tourism marketing literature by considering the role of brand satisfaction, brand experience and city brand personality which significantly contribute to build the city competitiveness. Therefore, various creative strategies should be implemented to promote the city as well as escalate tourist visits without ignoring the pandemic’s risks.

This study explores the role of previous occupational identity in the formation of the (new) teacher identity of vocational teachers. The focus is on how vocational teachers discover their teaching identity, how they describe the connection between their previous occupation and teacher identity and how they describe a competent member of the teaching community.

The theoretical approach is inspired by Communities of Practice (CoP) theory. More specifically, the realignment between socially demanded competence in the profession and personal experience as well as identification with the teaching community are discussed. The research material comes from 14 interviews with vocational teachers in different disciplines.

Findings indicate first that the process of professional identity (trans)formation was initiated by finding one's teaching self when the individuals became aware of their interest in teaching by discovering that they had already achieved some sort of teaching-related competence. Second, individuals had been connecting their professional identities – finding common competence between their previous occupation and the teaching role. Third, vocational teachers experienced legitimising their competence and their new identity with reference to what their new CoP instructed as important competence (regime of competence).

While teachers' vocational competence is not scrutinised, their teaching competence needs to be constantly proved. This imbalance often leads to teachers returning to an aspect of their identity that is well established – their vocational competence. Looking back to their occupational competences constitutes a realignment backwards, when teachers attempt to serve their new professional goal by drawing on old competence.

Hotels provide high-quality guest experiences to generate perceived value for money (PVM), positively influencing word-of-mouth (WOM) and electronic word-of-mouth (eWOM) communication. This study aims to (1) verify the impacts of the perceived quality by the guests about their experiences in hotels on their PVM; (2) inspect the influence of guests' perception of hotel prices on PVM; (3) examine the impacts of guest PVM on their hotel experiences on WOM and eWOM and (4) investigate the consequences of the hotel guests' behavioural engagement on social networking sites (HGBE-SNS) on eWOM.

This quantitative and descriptive study consists of a survey with 371 guests who evaluated their experiences at three hotels in Brazil. PLS-SEM tested the hypothetical model that resorted to the stimulus-organism-response theory (S-O-R), proposed by Mehrabian and Russell (1974). Cluster Analysis compared the PVM, WOM and eWOM of groups of hotel guests with different levels of social media engagement.

Perceived quality by hotel guests positively impacts PVM. Perceived price negatively influences PVM. PVM had a positive and robust impact on WOM. PVM impacts and explains weakly eWOM. In contrast, HGBE-SNS affects and better explains eWOM than PVM.

This unprecedented investigation concomitantly exhibits the relationships between perceived quality, price, PVM, WOM, eWOM and HGBE-SNS. Hotels must offer high perceived quality experiences to influence PVM and WOM positively. PVM is unable to stimulate eWOM strongly. HGBE-SNS is pivotal for guests to share their hotel experiences through eWOM. This study suggests marketing strategies for hospitality companies to amplify customer engagement on SNS.

This study aims to understand how practitioners use their insights in software development models to share experiences within and between organizations.

This is a qualitative study of practitioners in software development projects, in large-, medium- or small-size businesses. It analyzes interview material in three-step iterations to understand reflexive practice when using software development models.

The study shows how work processes are based on team members’ experiences and common views. This study highlights the challenges of organizational learning in system development projects. Current practice is unreflective, habitual and lacks systematic ways to address recurring problems and share information within and between organizations. Learning is episodic and sporadic. Knowledge from previous experience is individual not organizational.

Software development teams and organizations tend to learn about, and adopt, software development models episodically. This research expands understanding of how organizational learning takes place within and between organizations with practitioners who participate in teams. Learnings show the potential for further research to determine how new curriculums might be formed for teaching software development model improvements.

This paper aims to examine the impact of chief executive officer (CEO) attributes on foreign shareholdings from the perspective of an emerging economy.

This study examined Bombay Stock Exchange listed firms from the Indian stock market and applied a balanced panel data approach with fixed effect estimation technique during the period 2010–2019.

The study shows that CEOs’ financial education and a higher level of education positively affect foreign shareholdings. The age and experience of CEO have a positive and significant impact on foreign shareholdings. Firms with male CEOs are preferred more by foreign investors. The effect of CEO busyness and CEO duality is negative on foreign shareholdings. Foreign investors prefer to invest in firms with foreign nationality CEOs. Furthermore, the robustness test reveals that the influence of CEO attributes on foreign shareholdings is stronger for new, small and stand-alone firms than for old, large and group-affiliated firms.

The study will be beneficial for a diverse audience ranging from firms’ board of directors, regulators and policymakers who are entrusted with the CEO recruitment process. Additionally, firms seeking external financing should disclose CEO information adequately and improve the reporting quality to attract foreign investors, as they consider CEO characteristics as a valuable signal before making investment decisions.

In light of the current legislative reforms, this study can be recognized as one of the early studies that explore the relationship between CEO attributes and foreign shareholdings in the context of an emerging economy.

Business growth is one of the most studied areas over the years. However, with the current uncertainty and entrepreneurial dynamism it becomes relevant to consider new variables such as entrepreneurial skills and competencies that influence its development. Accordingly, this research refers to the impact that the individual's skills have on the entrepreneurial environment. For this purpose, a survey has been developed of employees of different organizations considering the variables of high degree of proactivity in the employees' attitude, entrepreneurial training, innovation, previous experience or risk aversion.

The research has been conducted through fuzzy set qualitative comparative analysis (fsQCA) and the result shows the differences between the combination of variables for business growth through the consideration of sales growth and profit.

The results of this research provide new insights that allow the development and boosting of business growth.

The main contribution of this work is to pay attention to the human team of startups and show the role that this has in their growth.

This study aims to verify the respective and interactive effects of subnational formal and informal institutions (i.e. legal effectiveness and social trust) on foreign firm performance, and further identify the contingent factor (i.e. institutional experience) that moderates these relationships.

Drawing on the institutional-based view, this study develops several hypotheses that are tested using a comprehensive dataset from four main data sources. The authors’ unit of analysis is foreign firms operating in China. The authors ran ordinary least squares (OLS) regression model to investigate the effects. A series of robustness tests and endogeneity tests were performed.

The results show that both legal effectiveness and social trust at subnational level positively affect foreign firm performance respectively. Legal effectiveness and social trust at subnational level have complementary effect in promoting the performance of foreign firms. Foreign firm's institutional experience in target region of emerging economies host country strengthens the positive impact of subnational legal effectiveness on performance, but weakens the positive impact of subnational social trust on performance.

It is important to fully understand the impact of heterogeneous institutional environments of subnational regions in emerging economies on foreign firm performance, which would help foreign firm make a more suitable secondary choice decision of investment destinations at the subnational regional level.

First, drawing on institutional-based view, the authors incorporate the subnational formal and informal institutional factors to investigate their impacts on foreign firm performance by switching the attention from national level to subnational level in emerging economy host countries. Second, this research furthers existing studies by bridging a missing link between both subnational formal and informal institutional environments and foreign firms' outcomes. Third, the authors prove that the model of subnational formal and informal institutions in influencing foreign firms' performance is contingent on their institutional experience in target subnational region of emerging economy host country.

Despite much attention being devoted to shared leadership, the negotiation of such arrangements remains underexplored. In parallel, the revival of interest in matrix structures reveals their challenges but neglects the dynamics of shared leadership. In this case study, the author analyzes the tensions experienced by senior managers of a healthcare organization transitioning from a hierarchical to matrix structure as they negotiate their leadership roles in this new arrangement.

The author interviewed 16 senior managers, observed their meetings and analyzed documents. These data were combined with secondary data including previous interviews and observations of this top leadership team. The author then conducted an inductive data analysis.

The author's analysis reveals that the tensions experienced by senior managers as they negotiate their roles reflect the co-existence of leadership surpluses (too much leadership) and deficits (too little leadership) in matrix organizations. The author argues that surpluses and deficits are not mutually exclusive but are interrelated and shows how leadership surpluses can create leadership deficits.

The author’s findings suggest that in contexts of leader abundance, actors should explore leadership voids. Particular attention should be paid to incidents of intrusion and exclusion, moments of transition and intense role negotiation, as those contexts are particularly conducive to leadership deficits.

While previous work on matrix structures focuses on leadership surpluses, the author discusses leadership deficits. The author explores how more leaders do not necessarily mean more leadership, but instead how more leaders may result in leadership voids.

The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent firms.

We conduct regression analyses using a sample of firms listed on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2020 to examine whether CSR performance is similar from one firm to the next as executives switch jobs.

We find a positive relationship between the CSR performance of former and subsequent firms under job-hopping executives. This relationship is the strongest in the year of the job switch; it weakens in the second year and eventually disappears in the third year. In addition, we show that this relationship benefits different CSR stakeholder groups and is contingent on executive and subsequent firm attributes and job-hopping characteristics. Furthermore, we demonstrate that firms that hire a new chief executive officer from a firm with a strong track record in CSR, the new firm experiences a significant surge in CSR performance compared with firms that do not experience such a shock.

This study has implications for executive hiring decisions.

This study extends the understanding of CSR determinants through the lens of inter-organisational ties associated with job-hopping executives.