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As one of the most influential theories in strategic management, Hambrick and Mason’s Upper Echelons Theory has yielded significant conceptual and empirical advancements linking executive characteristics and perceptions to decision-making. Specifically, work on this theory consistently shows that CEOs’ decisions are biased by personal characteristics to the benefit and detriment of firms. While this stream of research links executive decision processes to outcomes such as executive dismissals, analyst evaluations, and press coverage, surprisingly little is understood about if and whether the information CEOs convey is subject to the same filtering process by a firm’s key evaluators. Thus, in this chapter, we aim to extend Upper Echelons Theory by positing that a double filtering process occurs whereby the cognitive aids CEOs use can be informed by not only their cognitive base and values but also the characteristics and priorities of those who evaluate the nonverbal and verbal signals they send. To do so, we build on recent conceptual and empirical advancements to make a case for the decision-making biases and tendencies that influence signal interpretation by three key evaluator groups internal and external to the firm: boards of directors, financial analysts, and the media. We conclude by considering the implications of evaluators’ information filtering and how this more holistic view of Upper Echelons decision-making can enable executive teams to be strategic with the cognitive aids they use to influence evaluations.

While existing research explores the impact of audit market competition on audit fees and audit quality, there is limited investigation into how competition in the audit market influences auditors' writing style. This study examines the relationship between audit market competition and the readability of audit reports in Iran, where competition is particularly intense, especially among private audit firms.

The sample comprises 1,050 firm-year observations in Iran from 2012 to 2018. Readability measures, including the Fog index, Flesch-Reading-Ease (FRE) and Simple Measure of Gobbledygook (SMOG), are employed to assess the readability of auditors' reports. The Herfindahl–Hirschman Index (HHI) is utilized to measure audit market competition, with lower index values indicating higher auditor competition. The concentration measure is multiplied by −1 to obtain the competition measure (AudComp). Alternative readability measures, such as the Flesch–Kincaid (FK) and Automated Readability Index (ARI) are used in additional robustness tests. Data on textual features of audit reports, auditor characteristics and other control variables are manually collected from annual reports of firms listed on the Tehran Stock Exchange (TSE).

The regression analysis results indicate a significant and positive association between audit market competition and audit report readability. Furthermore, a stronger positive and significant association is observed among private audit firms, where competition is more intense compared to state audit firms. These findings remain robust when using alternative readability measures and other sensitivity checks. Additional analysis reveals that the positive effect of competition on audit report readability is more pronounced in situations where the auditor remains unchanged and the audit market size is small.

This paper expands the existing literature by examining the impact of audit market competition on audit report readability. It focuses on a unique audit market (Iran), where competition among audit firms is more intense than in developed countries due to the liberalization of the Iranian audit market in 2001 and the establishment of numerous private audit firms.

Theory of Constraints (TOC), though a well-established process improvement methodology in manufacturing, is still a novel philosophy for healthcare and an exhaustive review of literature is needed to summarize the key findings of various researchers. Such a review can provide a direction to the researchers and academicians interested in exploring the application of TOC in the healthcare sector. This paper aims to review the existing literature of TOC tools and techniques applied to the healthcare environment, and to investigate motivating factors, benefits and key gaps for identifying directions for future research in the domain of healthcare.

In this paper, different electronic repositories were searched using multiple keywords. The current study identified 36 articles published between January 1999 to mid-2021 to conceptualize and summarize the research questions used in the study. Descriptive analysis along with pictorial representations have been used for better visualization of work.

This paper presents a thorough literature review of TOC in healthcare and identifies the evolution, current trends, tools used, nature of services chosen for application and research gaps and recommends future direction for research. A variety of motivating factors and benefits of TOC in healthcare are identified. Another key finding of this study is that almost all implementations listed in literature reported positive outcomes and substantial improvements in the performance of the healthcare unit chosen for study.

This paper provides valuable insight to researchers, practitioners and policymakers on the potential of TOC to improve quality of services, flow of patients, revenues, process efficiency and cost reduction in different health care settings. A number of findings and suggestions compiled in the paper from literature study can be used for diagnosing, learning and making substantial changes in healthcare. The methodologies used by different researchers were analysed and combined to propose a generic step by step procedure to apply TOC. This methodology will guide the practising managers about the appropriate tools of TOC for their specific need.

Good health is always the first desire of all men and women around the globe. The global aim of healthcare is to quickly cure more patients and ensure healthier population both today and in future. This article will work as a foundation for future applications of TOC in healthcare and guide upcoming applications in the booming healthcare sector. The paper will help the healthcare managers in serving a greater number of patients with limited available resources.

This paper provides original collaborative work compiled by the authors. Since no comprehensive systematic review of TOC in healthcare has been reported earlier, this study would be a valuable asset for researchers in this field. A model has been presented that links various benefits with one another and clarifies the need to focus on process improvement which naturally results in these benefits. Similarly, a model has been presented to guide the users in implementation of TOC in healthcare.

The present research focuses on improving the awareness related to soft total quality management (TQM) practices by looking from the viewpoint of strategic human resources (HR). In addition, it is intended to reflect on the resulting soft TQM-HR outcomes and determine the mediating effect between soft TQM-HR strategies and organizational effectiveness (OE).

An exploratory research methodology with an online survey technique was adopted for the study. Three hundred and three managerial-level personnel from nine large Indian manufacturing organizations participated in the research. A theoretical model is projected and verified using correlation and mediation analysis.

The results show that commitment, reduced turnover intentions and satisfaction levels of employees mediate the relationship between resources, development and retention strategies and OE. However, the retention strategy has the strongest association with the OE of the three strategies. Also, of the three HR outcomes, satisfaction was strongly associated with OE. The analysis proved that the proposed model is an acceptable fit.

Implementing HR-related TQM strategies will likely impact OE since it elicits positive HR outcomes such as commitment, reduced turnover intention and satisfaction. Recognizing human resources as a unique strategic asset will help HR managers devise adequate resourcing, development and retention strategies instrumental in executing TQM.

The present micro study is unique in scrutinizing the influence of soft TQM-HR practices on organizational effectiveness by analysing the mediating effects of commitment, reduced turnover intention and satisfaction in Indian large-scale manufacturing organizations. The study is unique since no literature deciphers the linkages between HR strategies and organizational effectiveness in the Indian manufacturing sector.

Drawing upon the elaboration likelihood model, this study aims to illuminate contradictory findings from previous research regarding the impact of positive and negative emotions, as well as promotions, on impulse buying (IB). Specifically, this study takes a two-faceted approach to IB, considering both affective IB and cognitive IB.

A proposed model of IB is tested using a mall intercept survey.

The findings provide evidence for the two-dimensional nature of IB. Cognitive and affective IB are affected differently by promotions and emotions, and in turn, have different impacts on cognitive dissonance (CD). Specifically, promotions have a positive effect only on cognitive IB, while positive emotions have a positive effect only on affective IB. Additionally, cognitive IB positively affects CD, while affective IB does not.

Future research could explore different types of IB and unplanned purchases, consider the valence and arousal dimensions of emotions and examine how technological changes impact IB. Additionally, studying satisfaction as a mediator between IB and cognitive dissonance can contribute to the understanding of IB post-purchase outcomes.

By tailoring promotional techniques to cognitive IB and using positive emotions to stimulate affective IB, retailers can enhance the effectiveness of strategies. Furthermore, post-purchase strategies can be developed to reduce the negative effects of CD.

By exploring the different dimensions of IB and their relationships with CD, this study enhances our understanding of the underlying processes and mechanisms that drive consumer IB behavior during and after shopping trips.