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Leaders are role models and through social influence processes, they shape the behaviour of their followers. We build on social learning, social identity and person-environment (P-E) fit theories of leadership to explore the association between leaders’ and followers’ resilient behaviours.

In a three-wave, multisource study amongst 269 Dutch leaders and their followers, we investigate the mediating role of coaching in the relationship between leaders’ resilient behaviour and followers’ resilient behaviour and the moderating role of regulatory focus in this mediation path.

Our results show that coaching is a key relational vehicle through which leaders’ resilient behaviours shape employees’ resilient behaviours, and this indirect association is stronger for employees scoring low on promotion focus. In addition, our results show that resilient employees attract more coaching from their leaders, which further strengthens their resilient behaviours.

Existing studies have shown the occurrence of trickle-down effects of various leader behaviours, moods and work states on those of their followers. However, it remained obscure whether leaders’ resilient behaviour could trickle down to followers’ as well. Our study shows that such a link indeed exists and that coaching is a relational vehicle that embodies two key mechanisms to (1) foster social learning through behavioural entrainment and contagion and (2) facilitate support provision through which leaders promote resilient behaviour in their followers.

This study aims to provide insights into US and Australian analysts' views regarding the relative importance of disclosing the direct method (DM) or indirect method (IM) statement of cash flows and forecasting firm performance.

Evidence is collected from responses to 104 surveys and 52 interviews completed by US and Australian analysts from 2017 to 2022. The survey and interview questions are developed with reference to the literature.

US and Australian analysts believe that the DM format provides incremental benefits compared to the IM for (1) confirming the reliability of earnings; (2) improving earnings confidence; (3) more accurate ex ante forecasts of operating cash flow and earnings; and (4) identifying opportunistic accruals manipulation. Analysts view that DM disclosure can lower firm-level cost of equity, although US interviewees more uniformly expect lower costs of equity under DM disclosure when firms yield low earnings quality. DM disclosure is also more important during unstable economic periods, as proxied by COVID-19.

Limited research currently exists regarding disclosure of the DM or IM and its impact on analysts' forecasting accuracy, earnings quality, economic uncertainty and cost of equity. Previous research has relied on archival research to examine differences between the DM and IM methods and are limited by data availability. Our findings are particularly relevant to the US market with few US firms reporting the DM format.

This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.

I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.

This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.

Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.

This study has assessed the thermal performance of locally fabricated bio-based building envelopes made of coconut and corn husk composite bricks to reduce building wall heat transmission load and energy consumption towards green building adaptation.

Samples of coconut fiber (coir) and corn husk fiber bricks were fabricated and tested for their thermophysical properties using the Transient Plane Source (TPS) 2500s instrument. A simulation was conducted using Dynamic Energy Response of Building - Lunds Tekniska Hogskola (DEROB-LTH) to determine indoor temperature variation over 24 h. The time lag and decrement factor, two important parameters in evaluating building envelopes, were also determined.

The time lag of the bio-based composite building envelope was found to be in the range of 4.2–4.6 h for 100 mm thickness block and 10.64–11.5 h for 200 mm thickness block. The decrement factor was also determined to be in the range of 0.87–0.88. The bio-based composite building envelopes were able to maintain the indoor temperature of the model from 25.4 to 27.4 °C, providing a closely stable indoor thermal comfort despite varying outdoor temperatures. The temperature variation in 24 h, was very stable for about 8 h before a degree increment, providing a comfortable indoor temperature for occupants and the need not to rely on air conditions and other mechanical forms of cooling. Potential energy savings also peaked at 529.14 kWh per year.

The findings of this study present opportunities to building developers and engineers in terms of selecting vernacular materials for building envelopes towards green building adaptation, energy savings, reduced construction costs and job creation.

This study presents for the first time, time lag and decrement factor for bio-based composite building envelopes for green building adaptation in hot climates, as found in Ghana.

This paper aims to investigate the impact of relationship quality among team members in the project team on knowledge transfer effectiveness and analyze the role of organizational structure in the influencing process.

The hypotheses are verified by the Structural Equation Modeling (SEM) analysis using Smart PLS 3 software with the data collected from 236 questionnaire samples in Chinese construction industry.

The results indicate that relationship quality has a direct impact on knowledge transfer in project teams and centralization has a negative impact on relationship quality. Moreover, relationship quality plays a mediating role between centralization and knowledge transfer effectiveness and formalization plays a negative moderating role in the effect of relationship quality on knowledge transfer effectiveness.

This paper studies intra-project knowledge transfer from the perspective of relationship quality of project teams and explores the antecedent and moderating role of organizational structure in the influence of relationship quality on knowledge transfer.

The purpose of this paper is to present the results of a scoping review on the implementation of Article12 in health care. The scoping review will provide a summary and overview of the key concepts and published literature on this topic internationally. Article 12 of the United Nations Convention on the Rights of the Child (1989) states that children have a right to express their views, to have them heard and for their views to be given due weight in all matters that affect them. Despite increased calls for Article 12 to be given attention in health care, there is little evidence to suggest this has been well implemented and embedded in Australian health-care delivery. The scoping review was undertaken to provide a summary and overview of the key concepts and published literature on this topic internationally.

A five-step methodological framework described by Arksey and O’Malley (2005) was used to undertake the scoping review. Preferred Reporting Items for Systematic Reviews and Meta-Analysis was used as a guideline for undertaking the study selection.

Children are still not routinely involved in health-care decision-making, are frequently left out of service planning and evaluation and the perception that they lack the capability to make rational decisions persists.

While there has been a focus on research that investigates children’s participation in health-care decision-making in recent years, there is little that directs attention specifically to the implementation of Article 12, particularly in Australian health care. Recommendations are made for further research in these areas.

This study aims to help uncover corporate culture and values to attract and retain talent by understanding job reviews written by business-to-business (B2B) salespeople.

Over 40,000 job reviews on Glassdoor.com are analyzed by a dictionary-based content analysis tool, Linguistic Inquiry and Word Count (LIWC2015), to explore the links between corporate culture and linguistics characteristics of reviews as articulated by B2B salespeople. This study adopted a multidimensional scaling approach based on the nine cultural value scores to create a map of corporate profiles. A projection of the LIWC2015 scores on this map uncovers differences in language patterns and emotions expressed across the profiles.

Findings reveal a map of corporate profiles with two dimensions, namely, product-centricity and customer-centricity, that divide salesforce subculture into a 2 × 2 matrix of four types: Empathic Innovators, Product Pioneers, Customer Champions and Commodity Traders.

This study combined two data sets, scores on CultureX’s nine cultural values (agility, collaboration, customer orientation, diversity, execution, innovation, integrity, performance and respect) and job reviews on Glassdoor.com. This research seeks to develop profiles of the organizational culture and to use a blend of qualitative and quantitative methods. This study adds to the literature on salesforce subculture and showcases a solution to the methodological difficulty in categorizing and measuring culture.

The study aims to envisage upon conceptualizing and developing the scales of smart health-care supply chain (HCSC) performance in the era of the fourth industrial revolution.

This study has implemented structural equation modelling to analyse the survey data. To analyse the collected data from the field investigation involving a sample size of 323, the IBM SPSS AMOS 26 software package is considered to implement exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) in this study.

The measurement model of the study developed using EFA and CFA has resulted in validating 32 items out of the 42 items. Resultantly, the analysis using the above-mentioned tools and the parsimony of items to scale development makes it more susceptible to contributing significantly to the current HCSC literature.

The HC providers need to consider a holistic and systematic approach while taking into account the constructs of smart HCSC performance, specifically, the effect of HCSC responsiveness and industry 4.0 between the independent and dependent variables. The scales are validated from the perspectives of developing countries such as India, and hence, their generalizability with respect to first-world countries is practically limited.

The scales validated in this study would facilitate managers and key decision-makers to apply the various elements of HCSC practices, gauge the application of these scales and monitor the performance of health-care facilities.

With the advancement of technology, microlearning has emerged as a promising method to improve the efficacy of teaching and learning. This study aims to investigate the document types, volume, growth trajectory, geographic contribution, coauthor relationships, prominent authors, research groups, influential documents and publication outlets in the microlearning literature.

We adapt the PRISMA guidelines to assess the eligibility of 297 Scopus-indexed documents from 2002 to 2021. Each was manually labeled by educational level. Descriptive statistics and science mapping were conducted to highlight relevant objects and their patterns in the knowledge base.

This study confirms the increasing trend of microlearning publications over the last two decades, with conference papers dominating the microlearning literature (178 documents, 59.86%). Despite global contributions, a concentrated effort from scholars in 15 countries (22.39%) yielded 68.8% of all documents, while the remaining papers were dispersed across 52 other nations (77.61%). Another significant finding is that most documents pertain to three educational level categories: lifelong learning, higher education and all educational levels. In addition, this research highlights six key themes in the microlearning domain, encompassing (1) Design and evaluation of mobile learning, (2) Microlearning adaptation in MOOCs, (3) Language teaching and learning, (4) Workflow of a microlearning system, (5) Microlearning content design, (6) Health competence and health behaviors. Other aspects analyzed in this study include the most prominent authors, research groups, documents and references.

The finding represents all topics at various educational levels to offer a comprehensive view of the knowledge base.

Researchers, with the widespread acceptance of Web-based technologies by companies, have recently discovered a new type of social capital through these mass communication tools, but there is still limited knowledge about its formation. Therefore, this study specifically aims to conceptualize and validate brand social capital (BSC) by analyzing the role of the online brand community’s social media capital (OBCSC).

Research data was collected using a questionnaire with 39 closed-ended questions. Participants, among the 220 questionnaires distributed, only returned 140 acceptable questionnaires, indicating a response rate of 64%. The statistical population of the study included managers and employees of e-commerce companies active in social media in the field of B2C who introduce and sell their products and services on various types of social networking websites. This study performed data analysis using structural equation modeling with partial least squares.

The results showed that OBCSC has a positive and significant effect on the integration of brand knowledge, branding co-creation and sense of belonging to the brand community, and in addition, using the mediating role of these three variables, it also has a positive effect on BSC. This study rejects only hypothesis 8 among all the hypotheses formulated, which shows that the sense of belonging to the brand community has no significant effect on branding co-creation.

By conceptualizing a new phenomenon called BSC and how its conversion mechanism is, this research defines a specific and formulated path to better identify the results of the organizational use of social media. In addition, it significantly contributes to increasing managers’ understanding of the importance of online brand community activities in internalizing customer brand knowledge within the company and turning it into wealth.