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1 – 10 of over 2000Yulianti Yulianti, Mohammad Wahyudin Zarkasyi, Harry Suharman and Roebiandini Soemantri
This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through…
Abstract
Purpose
This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors.
Design/methodology/approach
The analysis unit is the internal auditor in internal control unit at state Islamic religious higher education in Indonesia. Data processing used covariance-based structural equation modeling using Lisrel Software and the Sobel test to verify the direct and indirect effects.
Findings
This study found empirical evidence that professional commitment and emotional intelligence positively impact the ability to detect fraud. Commitment to ethics and emotional intelligence has a negative effect on reduced audit quality behaviors. Furthermore, this study also provides that commitment to ethics and emotional intelligence indirectly impacts on the ability to detect fraud through reduced audit quality behaviors.
Practical implications
The organization periodically monitors auditors’ behaviors, especially reduced audit quality behaviors, during the audit process and encourages regulators to formulate policies related to increasing the ability to detect fraud.
Originality/value
This study provides knowledge regarding the driving force of internal auditors to mitigate reduced audit quality behaviors and increase the ability to detect fraud.
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Amy Kim, Shuoqi Wang, Lindsay McCunn and Novi T.I. Bramono
This paper aims to establish a reliable scale measuring occupants’ levels of environmental trust in their work settings’ indoor air quality and explore the relationship between…
Abstract
Purpose
This paper aims to establish a reliable scale measuring occupants’ levels of environmental trust in their work settings’ indoor air quality and explore the relationship between occupants’ levels of environmental trust and their perceived control over the air quality in their workspace.
Design/methodology/approach
The authors conducted occupant surveys concerning indoor air quality in an office building, and collected corresponding indoor air quality measurements. Descriptive statistics and correlation analysis results are reported to reveal occupants’ levels of environmental trust and perceived control.
Findings
Results reveal that psychological perceptions of indoor air quality can be quite neutral, even shortly after an extreme wildfire event resulting in very poor air quality in an urban area. Occupants’ sense of trust that their office building could protect them from harmful air outside, and their belief that the building could protect them from seasonal smoky conditions, each correlated positively with employees’ sense of control over the indoor air quality in their personal workspace.
Originality/value
This case study adds to an interdisciplinary understanding for facility managers and organizational leaders concerning a way to measure occupants’ sense of control over the indoor air quality in their building, as well as their environmental trust in terms of how protected they feel from harmful air quality conditions.
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Gianluca Ginesti, Rosalinda Santonastaso and Riccardo Macchioni
This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.
Abstract
Purpose
This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.
Design/methodology/approach
Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.
Findings
The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.
Research limitations/implications
This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.
Practical implications
The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.
Originality/value
This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.
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Evangelia Panagiotidou, Panos T. Chountalas, Anastasios Ι. Magoutas and Fotis C. Kitsios
This study aims to dissect the multifaceted impact of ISO/IEC 17025 accreditation, specifically within civil engineering testing and calibration laboratories. To achieve this, it…
Abstract
Purpose
This study aims to dissect the multifaceted impact of ISO/IEC 17025 accreditation, specifically within civil engineering testing and calibration laboratories. To achieve this, it intends to explore several key objectives: identifying the prominent benefits of accreditation to laboratory performance, understanding the advantages conferred through participation in proficiency testing schemes, assessing the role of accreditation in enhancing laboratory competitiveness, examining the primary challenges encountered during the accreditation process, investigating any discernible adverse effects of accreditation on laboratory performance and evaluating whether the financial cost of accreditation justifies the resultant profitability.
Design/methodology/approach
This study employs a qualitative approach through semi-structured interviews with 23 industry professionals—including technical managers, quality managers, external auditors and clients. Thematic analysis, guided by Braun and Clarke’s six-stage paradigm, was utilized to interpret the data, ensuring a comprehensive understanding of the accreditation’s impact.
Findings
Findings reveal that accreditation significantly enhances operational processes, fosters quality awareness and facilitates continuous improvement, contributing to greater client satisfaction. In addition, standardized operations and rigorous quality controls further result in enhanced performance metrics, such as staff capability and measurement accuracy. However, the study also uncovers the challenges of accreditation, including high resource costs and bureaucratic hurdles that can inhibit innovation and slow routine operations. Importantly, the research underscores that the impact of accreditation on profitability is not universal, but contingent upon various factors like sector-specific regulations and market demand. The study also highlights sector-specific variations in the role of accreditation as a marketing tool and differing perceptions of its value among clients. It further emphasizes the psychological stress of high-stakes evaluations during audits.
Originality/value
This study represents the first in-depth investigation into the impact of ISO/IEC 17025 accreditation on civil engineering testing and calibration laboratories, directly contributing to the enhancement of their quality and operational standards. Providing actionable insights for laboratories, it underscores the importance of weighing accreditation costs and benefits and the necessity for a tailored approach to the unique market and regulatory landscapes they operate in.
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This study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education.
Abstract
Purpose
This study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education.
Design/methodology/approach
The study uses a sample from listed firms in China from 2010 to 2017, comprising different industries, including agriculture, forestry, livestock farming and fishing; mining; manufacturing; electric power, gas and water production and supply; construction; transport and storage; information technology; the real estate industry; social services; and communication and cultural. The regression analysis is used to test the hypotheses. The two-stage least squares technique is used to check for endogeneity issues.
Findings
The study finds that firms are less likely to manage real earnings when they have more robust IC and FDR. Likewise, companies with weak ICs are more likely to manipulate real earnings. Besides, the study finds an influence of CEO education on the relationship between IC, FDR and real earnings management (REM). These results can be applied to the sectors in the sample covered by the research, and the authors do not overlook the energy industry sector for the importance of its role in the economy.
Research limitations/implications
There are some limitations for the researcher when performing any research, and this study is no exception. Researchers are urged to take these circumstances into consideration when generalizing or comparing the results because the methods used to calculate the measurement variables in each study may differ somewhat from those used in other research. In addition, expanding the current research design to incorporate additional nations may be an area of interest for future research and could aid in evaluating the effects of nation-specific elements (such as inflation, culture, legal systems and political considerations) on the usefulness of IC and decreasing FDR. Second, the current study focuses on the impact of IC and FDR on REM; this paper does not dissect the “black box” of IC and consider how each element affects earnings management. Future research may need to focus specifically on how effective IC would affect earnings management and precisely what IC mechanisms would discourage the management of earnings.
Practical implications
Helping companies listed in China to make decisions and improve investors’ vision of the results of real companies’ businesses, as well as helping management to avoid falling into debt risk and the consequent effects and manipulation of earnings.
Originality/value
By highlighting the significance of IC and debt risk in enhancing information quality in China, the results contribute to the body of work examining the relationship between IC, FDR and REM. In addition, this study uses a CEO’s education to moderate this link.
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In the last 3 decades, organization-wide programs and practices based on the Total Quality Management (TQM) philosophy have become central to continuous improvement (CI) strategy…
Abstract
Purpose
In the last 3 decades, organization-wide programs and practices based on the Total Quality Management (TQM) philosophy have become central to continuous improvement (CI) strategy in both public and private enterprises. However, there is paradoxical evidence of TQM-firm performance linkage in non-Japanese contexts. This study presents a meta-analysis of empirical research on TQM-firm performance linkage and investigates the moderating influence of national cultural (NC) values on this relationship.
Design/methodology/approach
Meta-analytical procedures are adopted to analyse 364 effects accumulated from 135 independent samples across 31 nations, for 30,015 firm observations. Additionally, weighted least square (WLS) meta-regression is used to test the moderation effects of four NC dimensions based on the Global Leadership and Organizational Behavior Effectiveness (GLOBE) model.
Findings
The meta-analysis results reveal that the strengths of the association varied across five soft and hard TQM dimensions and three firm performance dimensions Meta-regression indicate that the effectiveness of the TQM program is high in cultures which reward collectivist behaviours, equity of power distribution and avoidance of ambiguity in rules/structures.
Originality/value
The study contributes to international operational management theory on cultural influences on the effectiveness of operations strategies and decisions.
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Effective total quality management (TQM) practices rely on the accurate classification of critical success factors (CSFs). The impact matrix cross-reference multiplication…
Abstract
Purpose
Effective total quality management (TQM) practices rely on the accurate classification of critical success factors (CSFs). The impact matrix cross-reference multiplication technique for classification (MICMAC) or/and fuzzy MICMAC (FMICMAC) can be used to identify key factors in the complex set. However, TQM includes both “hard” and “soft” factors, limiting application of the traditional MICMAC/FMICMAC method.
Design/methodology/approach
Previous literature on TQM was reviewed, CSFs were identified, and factors were sorted into soft and hard categories. The combined fuzzy integration and dual-aspect MICMAC (fuzzy dual-aspect MICMAC approach) was then applied to identify, cluster and prioritize the CSFs of TQM.
Findings
A total of 20 factors (10 soft and 10 hard) were identified and isolated to assess the manufacturing- and service-related TQM practices of the Pearl River Delta Region of China. Seven driver factors and one linkage factor emerged as the key CSFs that managers should prioritize.
Research limitations/implications
A major limitation of this study is the dependency of the results on the definitions of linguistic labels. If the linguistic definitions of TQM CSFs do not closely correspond to the expert opinion data, then the analysis results may be inaccurate. Additionally, although expert opinions are utilized in the proposed method for comprehensive assessments, these opinions may influence the final results due to their inherent subjectivity.
Originality/value
A novel fuzzy dual-aspect MICMAC approach was developed to identify and classify CSFs for optimal TQM practices. This approach allows clustering of CSFs so that decision-makers can prioritize factors according to their dependence and driving powers. Practitioners should concentrate on the CSFs with higher driving powers for successful TQM.
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Camila Paulus Link, Silvana Dalmutt Kruger, Cristian Rogério Foguesatto, Alcindo Neckel, Lucas Bucior, Cleunice Zanella, Yasmin Gomes Casagranda and Giana de Vargas Mores
This research examines the impact of governance structures within the Brazilian pork supply chain on the necessary controls for exportation. Specifically, the goal is to unravel…
Abstract
Purpose
This research examines the impact of governance structures within the Brazilian pork supply chain on the necessary controls for exportation. Specifically, the goal is to unravel the intricacies of this supply chain and decode its complexity.
Design/methodology/approach
Using transaction cost economics as a theoretical lens, we surveyed the main bodies responsible for the export and quality assurance sectors of Brazilian organizations that trade and export pork. Our sample comprises 53.5% of the country’s pork exporting companies during the period analyzed.
Findings
The presence of vertical and horizontal governance structures in the pork export chain stands out. While the vertical structure enables greater control due to command relations, there are trust and cooperation relations in the horizontal structure. This makes it possible to establish mechanisms to control health, quality, safety and traceability in both structures. We also identified each company’s characteristics: formation configuration (if the cooperative, publicly traded company, or other modality), capital stock, location, the average daily slaughter of pigs for export and sows per producer. We conclude that the organizations have concerns related to the food safety programs, as there are programs that seek transparency throughout the process in many supply chain stages.
Research limitations/implications
Studies that relate the level of orientation to the export market with the occurrence or risk of corrupt and opportunistic behavior and the coordination mechanisms adopted may represent an interesting and important opportunity for studies.
Originality/value
This study helps to understand the complexity of the Brazilian pork supply chain.
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Lingfang Li, Yangbo Chen and Yi Liu
“Originally as a business providing community life services since its founding in 2017, Dingdong (Cayman) has transformed itself into a fresh e-commerce company. After making…
Abstract
“Originally as a business providing community life services since its founding in 2017, Dingdong (Cayman) has transformed itself into a fresh e-commerce company. After making adjustments to its business model and operating strategy for three times, Dingdong (Cayman) has completed the strategic transition from grocery surrogate shopping to comprehensive self-operation, and built its own commercial fortress. In 2019, the total revenue of the company was five billion yuan. Upon the outbreak of COVID-19, its monthly revenue exceeded 1.2 billion yuan in February 2020, and the year's total revenue was expected to hit 15∼18 billion yuan. To date, Dingdong (Cayman) has formed a supply chain fully based on digital operation and built a commercial fortress in the fresh e-commerce industry. Despite this, its future prospect is not free from challenge. This case mainly deals with the following questions: How about the strategic positioning and core competitiveness of Dingdong (Cayman) in its early days? In the process of rapid expansion, what are the advantages and problems in its business model? How can the digitally operated supply chain support its continuous expansion in the future?”