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Recognizing the severity of COVID-19 on the US economy, the authors investigate the behavior of US-listed firms towards leverage speed of adjustment (SOA) during the pandemic. While prior evidence (based on an international study) shows that firm leverage increased during the pandemic leading to a higher SOA toward leverage ratios, leverage for US firms during the same period reduced drastically. Yet there is a dearth of empirical studies on the behavior of US-listed firms' SOA during the pandemic. The authors fill this void.

The study includes US-listed non-financial and non-utility firms for the period 2015Q1-2021Q4, covering a total sample of 45,213 firm-quarter observations. The authors’ empirical strategy is based on the generalized method of moments (GMM) and firm-fixed effect methodology, controlling for firm- and quarter-fixed effects.

Three main findings are established: (1) while the SOA toward book target increased during the pandemic, SOA toward market target increased significantly only for less valued and cash-constrained firms; (2) firms in states most impacted by the pandemic adjusted faster towards target ratio; and (3) while the emergence of the pandemic and the overall firm-level risk increased (decreased) the deviation from book (market) target, firm-level risk partially mediated the effect of the pandemic on how far firms deviated from target ratio.

This study enhances our understanding of leverage adjustment during the crisis and shows that risk avoidance motive and the market value of firms are key determinants of convergence rate during the crisis and further demonstrates that market leverage is more sensitive to market dynamics. As such, caution must be taken when dealing with and interpreting market leverage SOA.

Although prior evidence based on international study provides insights into how firms behave toward their leverage ratios because of the pandemic, little is known about how US firms react to the pandemic in terms of the target ratios, particularly (1) since the USA is one of the severely affected countries and (2) firms in the USA reduced their leverage ratios as against what prior evidence shows. The authors provide evidence to explain how and why US firms reacted toward their SOA during the pandemic.

This paper aims to explore the prevalence, motivations and support for student sex work within North East higher education institutions. With limited existing research in this area, this study fills a crucial gap in understanding student sex work in the UK and its specific manifestation in the North East region.

To achieve its objectives, this study adopted an exploratory, cross-sectional design conducted entirely online due to the Covid-19 pandemic. A mixed-methodology approach was used, inspired by previous research, gathering quantitative data through a semi-structured questionnaire and qualitative data through open-ended survey questions.

The study revealed that 11.4% of students engaged in sex work, primarily in indirect and online-based forms. lesbian, gay, bisexual and transgender (LGBTQ)+ students were more likely to participate in sex work compared to heterosexual students. Financial difficulties and lifestyle preferences were identified as significant motivations for student sex work.

A limitation of the study was the lack of diversity in the sample, with predominantly young, white, heterosexual and cis-gender females, potentially neglecting other demographics' struggles. Future research should include larger and more diverse samples to ensure representative findings.

The research highlights the need for greater awareness and support for student sex workers within North East universities. Policies and services should consider the unique challenges faced by LGBTQ+ student sex workers to reduce stigma and potential dangers.

Understanding the prevalence of student sex work sheds light on the need to challenge societal assumptions and stigmas surrounding sex work, particularly concerning gender and sexuality.

This study breaks new ground by providing novel insights into an understudied research area – the prevalence of student sex work in North East England. The findings lay the foundation for future research and can inform policies and support systems to improve the safety and well-being of student sex workers. Furthermore, the study contributes to broader discussions on gender, sexuality and sex work in academic settings.

This study aims to explore the direct and indirect effects of sales opportunism and sales conflict as well as of non-economic and economic satisfaction in business-to-business (B2B) sales relationships. This understanding offers B2B buyers enhanced knowledge of sales business expectations towards sustainable business relationships in the future.

Through self-administered questionnaires, data were obtained from 237 sales or marketing managers/directors of small- and medium-sized companies across industries in Spain, who were randomly contacted via LinkedIn. The multivariate analysis of measurement and structural models was based on IBM SPSS Amos 27.

The study confirms that sales opportunism positively affects sales conflict. Moreover, sales opportunism is negatively associated with non-economic sales satisfaction, whereas non-economic sales satisfaction is positively associated with economic sales satisfaction. Consequently, if all associates are pleased with the relationship and the gains it can provide, a long-standing orientation can be achieved.

The study expands existing theory on seller–buyer relationships in a B2B context. It contextualises direct and indirect relationships between two antecedents (sales opportunism and sales conflict) and two postcedents (economic sales satisfaction and non-economic sales satisfaction) in sales business–buyer settings.

The study guides buyers in B2B relationships towards an improved understanding of how sales businesses perceive opportunism and conflict (as negative precursors) to impact non-economic satisfaction and how it can influence economic satisfaction.

Most studies explore B2B relationship building from the perspective of the buyer, thereby creating a shortfall in developing an understanding of all partner expectations in B2B relational intent. Moreover, the measurement of satisfaction as a multidimensional construct secured the integration of non-economic satisfaction and economic satisfaction within a single model allowing the constructs measured in this study to be holistically assessed.

This paper is determined to examine the role of body image and materialism in predicting the identity exploration of university students when conspicuous consumption is a mediator variable.

The study used a quantitative method. Data were collected from students of three federal universities in Nigeria. The sample size was 331. A self-report questionnaire was used to collect data and analysis was performed using the partial least squares structural equation modelling.

Findings reveal that materialism has a negative association in predicting the identity exploration of students. At the same time, there was a significant full and partial mediating effect of conspicuous consumption on the relationship between body image and materialism on identity exploration, respectively.

The study provides valuable information for parents in understanding how conspicuous consumption may influence their children’s identity formation. The findings can also be helpful for educators in the design of discussions and interventions for students on the social-psychological antecedents of conspicuous consumption and identity exploration. Government and regulatory agencies can use the study’s findings to shape student financial literacy and consumer protection policies.

This study makes both theoretical and methodological contributions to the existing literature. It provided concrete empirical evidence establishing a subtle connection between the symbolic self-completion theory and the identity status paradigm. It is also amongst the first single research conducted within the scope of these two theories in the Nigerian higher education context.

Mindfulness is the human ability to be fully present, aware of where we are and what we're doing. This study explores on the impact of mindfulness on different elements of knowledge management, knowledge creation, knowledge sharing and knowledge hiding.

The authors undertake an inductive reasoning approach whereby they try to generate themes from specific observations and conceptualize the theory of mindfulness and knowledge transfer.

This study finds out that mindfulness critically facilitates an open environment and enhances the clarity of thought which aids in effective knowledge creation. Such a realistic understanding about the present scenario encourages employees to share knowledge and equips them to collaborate and effectively work in teams. Surprisingly, this study also finds that mindfulness increases the result orientation to the extent that employees tried to hide knowledge from their co-workers targeting certain self-desired outcomes. In other words, similar to knowledge creation and knowledge sharing, mindfulness increases agenda-based knowledge hiding.

The theory of mindfulness and knowledge transfer states that mindfulness increases knowledge creation, knowledge sharing and agenda-based knowledge hiding.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

In the period of organizational change and transformation, the attitude of employees towards change has become a key factor in the success of organizational change. Based on the uncertainty management theory (UMT), the paper considers authentic leadership as an important antecedent of employee resistance to change and explores the mediating role of perceived uncertainty and the moderating role of uncertainty avoidance between authentic leadership and employee resistance to change.

The paper conducted a questionnaire survey study and a scenario experimental study. In study 1, the authors collected two stages of data from 256 employees in Central China, one month apart. In study 2, the authors designed a scenario experiment and invited 130 Chinese adults to participate.

The authors find that authentic leadership can effectively reduce employee resistance to change by reducing employee perceived uncertainty. In addition, for individuals with a higher (vs lower) degree of uncertainty avoidance, the direct impact of authentic leadership on perceived uncertainty and the indirect impact of authentic leadership on resistance to change through perceived uncertainty are both stronger (vs lower).

The presented results reveal the mechanism between authentic leadership and employee resistance to change from cognitive perspective and depict an important step toward understanding how authentic leadership and employee uncertainty avoidance interact and how they interact with employee resistance to change.

This paper aims to explore the intersection of cultural processes and immigration in parental understanding of adolescent mental health and mental health seeking behaviors among African immigrants in Western countries. The present study examines the perspectives of Congolese immigrant parents on adolescent mental health in Brussels, Belgium, and Raleigh, North Carolina, USA – two geographic regions with relatively large Congolese migrant populations. This study highlights a needed understanding of cultural and acculturative context in shaping the beliefs of Congolese immigrants and explores potential barriers of seeking health services. Additionally, it recognizes health issues among this underrepresented and underserved population.

Fifteen Congolese immigrant parents, eight in the USA and seven in Belgium, participated in structured qualitative interviews using an adapted version of Kleinman Questions and behavioral scenarios on depression, post-traumatic stress disorder and oppositional defiant disorder. Interviews were audio recorded, and participants were assigned pseudonyms to de-identify responses. English interviews were transcribed verbatim by a trained team of undergraduate research assistants, and French interviews were transcribed verbatim by the first author and a graduate research assistant. Following transcription, the first and second authors used a rapid analytic approach (Hamilton, 2013). The first and second authors conducted a matrix analysis to observe thematic patterns.

Parents interpreted adolescent behavior to be more problematic when the scenarios were overtly outside of their cultural realm of values and beliefs. Parents preferred methods of intervention through religious practices and/or family and community efforts rather than seeking mental health services in their host countries as a secondary option. The authors’ findings provide an understanding of the values and beliefs of this underrepresented demographic, which may be useful to guide health professionals on how to support this community in a culturally responsive way.

Limitations to the current study include the structured nature of the interview guide that did not allow for in-depth qualitative exploration. Interviewed participants had lived in their host countries for more than 10+ years. Thus, the authors’ findings are not reflective of new immigrants’ experiences. Parents’ perspectives were likely shaped by exposure to Western beliefs related to support for mental health (e.g. knowledge of psychologists). Future studies should focus on recent refugees due to exposure to traumatic events and experiences reflective of the Democratic Republic of Congo’s (DRC’s) current socio-political situation, and how these are understood in the context of adolescent mental health. Further, due to the hypothetical nature of the scenarios, the authors cannot be sure that participants would engage in the identified approaches with their children. Additionally, hearing from the youth’s perspective would provide a clearer insight on how mental health and seeking professional help is viewed in a parent–child relationship. Finally, the data for this study were collected in 2019, prior to the COVID-19 pandemic. Although the authors cannot speak directly to Congolese refugee and immigrant experiences during this significant historical period, given the rise in mental health concerns in refugee populations more broadly (Logie et al., 2022), the authors’ findings speak to how parents may have responded to increased mental health symptoms and point to additional barriers that these populations may have faced in accessing support. The authors’ study emphasizes the need for dedicating resources and attention to this population, especially the development of culturally tailored messaging that invites community members to support the mental health needs of their community.

The authors’ findings provide important implications for mental health professionals. This study provides a clearer understanding of how Congolese immigrant parents view mental health and help-seeking within their cultural frame. Although parents may seek professional help, a distrust of mental health services was expressed across both cohorts. This suggests that mental health professionals should acknowledge potential distrust among this population and clarify their role in supporting the mental health of adolescent immigrants. Clinicians should inquire about familial cultural beliefs that are parent- and child-centered and modify their interventions to fit these belief structures.

This paper addresses the gap in knowledge about mental health perspectives of Sub-Saharan African immigrant populations, specifically those from the DRC.

Cause-related B2B marketing programs involve sponsoring organisations working with B2B suppliers with the help of non-profit organisations (NPOs) on practises relating to environmental friendliness, workforce diversity, human rights, safety, philanthropy and business ethics. The study aims to identify the combinatory factors driving the adoption of Digital B2B platforms for managing cause-related B2B marketing programs.

The study adopts an innovative approach of fuzzy-set qualitative comparative analysis (fsQCA) on data collated from top corporations in India supporting cause-related B2B marketing programs. Sponsoring organisations and NPO dyads (i.e. survey both) filled out an email survey on 264 cause-related B2B marketing programs.

The study establishes that the combination of technological, organisational and environmental factors would lead to the adoption of Digital B2B platforms in managing cause-related B2B marketing programs. The study identifies six combinations of these factors for adopting Digital B2B platforms within and across sponsoring organisations and NPOs.

The study findings would aid cause-related B2B marketers in developing Digital B2B platforms’ capabilities by understanding the different combinations of factors driving adoption. Digital B2B platforms’ capabilities can improve market performance if developed as core competencies.

The study findings would enable improvements in the implementation and performance of cause-related B2B marketing programs. Better management of cause-related B2B marketing programs would help increase beneficiary coverage and the realisation of societal goals.

To the author’s knowledge, this is the first study to apply the TOE framework in conjunction with complexity theory to explain the diffusion of adoption of Digital B2B platforms for managing cause-related B2B marketing programs.

This study aims to investigate how entrepreneurial anxiety develops during the entrepreneurial intention stage in a developing country such as Bangladesh, where doing business has long been a challenge, and examine how individuals manage their entrepreneurial anxiety. Indeed, understanding how anxiety is formed when individuals decide to start a business has been a challenge, because such a decision is influenced by both individual and contextual factors.

This study applies thematic analysis to examine how individuals experience and react to entrepreneurial anxiety in a developing country context when they make a decision to start a business using data from 30 in-depth semistructured interviews with 20 aspiring and 10 active entrepreneurs. All participants are Bangladeshi nationals.

Consistent with earlier studies, the findings of this study revealed that entrepreneurial anxiety is regarded as a type of distress, doubt, fear, uneasiness and worry. Moreover, 11 distinct sources of entrepreneurial anxiety were identified, suggesting that some individuals develop problem-focused coping strategies to stay firm on their decision to start a business as planned, whereas others procrastinate.

The findings add new dimensions to the theory of entrepreneurial anxiety and offer practical implications for aspiring entrepreneurs, policymakers, parents and society as a whole.

This study contributes to an underexplored area of emotion in entrepreneurship by conceptualizing how entrepreneurial anxiety develops during a specific stage of the entrepreneurial process, that is, entrepreneurial intention.