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Article
Publication date: 10 January 2024

Gaurav Bansal and Zhuoli Axelton

IT security compliance is critical to the organization’s success, and such compliance depends largely on IT leadership. Considering the prevalence of unconscious gender biases and…

Abstract

Purpose

IT security compliance is critical to the organization’s success, and such compliance depends largely on IT leadership. Considering the prevalence of unconscious gender biases and stereotyping at the workplace and growing female leadership in IT, the authors examine how the internalization of stereotype beliefs, in the form of the employee’s gender, impacts the relationships between leadership characteristics and IT security compliance intentions.

Design/methodology/approach

A controlled experiment using eight different vignettes manipulating Chief Information Officer (CIO) gender (male/female), Information Technology (IT) expertise (low/high) and leadership style (transactional/transformational) was designed in Qualtrics. Data were gathered from MTurk workers from all over the US.

Findings

The findings suggest that both CIOs' and employees' gender play an important role in how IT leadership characteristics – perceived expertise and leadership style – influence the employees' intentions and reactance to comply with CIO security recommendations.

Research limitations/implications

This study's findings enrich the security literature by examining the role of leadership styles on reactance and compliance intentions. They also provide important theoretical implications based on gender stereotype theory alone: First, the glass ceiling effects can be witnessed in how men and women employees demonstrate prejudice against women CIO leaders through their reliance on perceived quadratic CIO IT expertise in forming compliance intentions. Secondly, this study's findings related to gender role internalization show men and women have a prejudice against gender-incongruent roles wherein women employees are least resistive to transactional male CIOs, and men employees are less inclined to comply with transactional female CIOs confirm the findings related to gender internationalization from Hentschel et al. (2019).

Practical implications

This study highlights the significance of organizations and individuals actively promoting gender equality and fostering environments that recognize women's achievements. It also underscores the importance of educating men and women about the societal implications of stereotyping gender roles that go beyond the organizational setting. This research demonstrates that a continued effort is required to eradicate biases stemming from gender stereotypes and foster social inclusion. Such efforts can positively influence how upcoming IT leaders and employees internalize gender-related factors when shaping their identities.

Social implications

This study shows that more work needs to be done to eliminate gender stereotype biases and promote social inclusion to positively impact how future IT leaders and employees shape their identities through internalization.

Originality/value

This study redefines the concept of “sticky floors” to explain how subordinates can hinder and undermine female leaders, thereby contributing to the glass ceiling effect. In addition, the study elucidates how gender roles shape employees' responses to different leadership styles through gender stereotyping and internalization.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 30 January 2024

Abbas Ali Daryaei, Afshin Balani and Yasin Fattahi

The literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries…

Abstract

Purpose

The literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries with weaker application of accounting standards or weaker legal protection for investors. AC, therefore, are considered to be one of the essential tools available to directors in supervising management decisions regarding financial reporting. This paper aims to examine the influence of AC characteristics (ACC) on CA and how this relationship is moderated by the audit fee.

Design/methodology/approach

This study used probit regression to analyze 1,218 firm-year observations of listed companies in Tehran Stock Exchange from 2014 to 2020.

Findings

The results show that AC financial accounting expertise, AC independence, female AC membership and AC tenure were negatively related to CA. The negative relationship is highly pronounced when a firm incurs higher audit fees, and audit fees moderate the relationship between ACC and CA. Results for the robustness checks show that only AC independence was significant, and the results of other characteristics were not significant.

Research limitations/implications

This research was conducted in an Iranian setting where the formation of ACs is on the verge of regulation; therefore, the data used for the study only contains the seven-year period of ACs’ statutory activity. In addition, a lack of consensus on the precise measures of an AC’s effectiveness could be considered as a restrictive factor.

Originality/value

The findings provide an initial insight into the effect AC on CA and moderating effect of audit fee on the relationship between ACC and CA.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 8 February 2024

Peter Ngozi Amah

A stylized fact in finance literature is the belief in positive relationship between ex ante return and risk. Hence, a rational investor, by utility preference axiom can only…

Abstract

Purpose

A stylized fact in finance literature is the belief in positive relationship between ex ante return and risk. Hence, a rational investor, by utility preference axiom can only consider committing fund in asset which promises commensurate higher return for higher risk. Questions have been asked as to whether this holds true across securities, sectors and markets. Empirical evidence appears less convincing, especially in developing markets. Accordingly, the author investigates the nature of reward for taking risk in the Nigerian Capital Market within the context of individual assets and markets.

Design/methodology/approach

The author employed ex post design to collect weekly stock prices of firms listed on the Premium Board of Nigerian Stock Exchange for period 2014–2022 to attempt to answer research questions. Data were analyzed using a unique M Vec TGarch-in-Mean model considered to be robust in handling many assets, and hence portfolio management.

Findings

The study found that idea of risk-expected return trade-off is perhaps more general than as depicted by traditional finance literature. The regression revealed that conditional variance and covariance risks reveal minimal or no differences in sign and sizes of coefficients. However, standard errors were also found to be large suggesting somewhat inconclusive evidence of existence of defined incentive structure for taking additional risk in the market.

Originality/value

In terms of choice of methodology and outcomes, this research adds substantial value to body of knowledge. The adapted multivariate model used in this paper is a rare approach especially for management of portfolios in developing markets. Remarkably, the research found empirical evidence that positive risk-expected return trade-off, as known in mainstream literature, is not supported especially using a typical developing country data.

Details

IIMBG Journal of Sustainable Business and Innovation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2976-8500

Keywords

Article
Publication date: 29 December 2023

Chang-kyu Kwon and Matthew Archer

The complex world in which we reside is calling for more critical approaches to address the precarity experienced by the most marginalized in social systems. However, human…

Abstract

Purpose

The complex world in which we reside is calling for more critical approaches to address the precarity experienced by the most marginalized in social systems. However, human resource development (HRD) lacks empirical data to describe, define and project the objectives and future directions of Critical HRD in today’s turbulent and volatile times. Therefore, the purpose of this study is to examine the historical and contemporary progression of Critical HRD, as described by nine of its most well-known scholars.

Design/methodology/approach

Data were collected through semistructured interviews, and a constructivist grounded theory coding approach was applied during analysis to identify themes and patterns.

Findings

The findings of this study highlight the persistent scholarship versus practice divide among Critical HRD scholars, suggesting that Critical HRD may merely be an academic undertaking and something not practiced within the public domain. The authors call for an evolution of Critical HRD toward more practice- and action-oriented approaches to scholarship and teaching so that meaningful changes can take place in actual organizations and workplaces.

Originality/value

To the best of the authors’ knowledge, this study was the first to empirically show that there is a real research–practice gap, particularly among Critical HRD scholars. Critical HRD scholars need to take these findings seriously as an opportunity to reflect on how they can take Critical HRD to the next level beyond academic discourse.

Details

European Journal of Training and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 2 January 2024

María Paula Florez-Jimenez, Alvaro Lleo, Ignacio Danvila-del-Valle and Gregorio Sánchez-Marín

This paper aims to narrow the gap caused by the lack of literature relating the three concepts of corporate sustainability, organizational resilience and corporate purpose in the…

Abstract

Purpose

This paper aims to narrow the gap caused by the lack of literature relating the three concepts of corporate sustainability, organizational resilience and corporate purpose in the context of corporations. A framework that explains how these three concepts are related and effectively merged for long-term corporate survival are proposed.

Design/methodology/approach

A systematic review is carried out. It is explained, first, initial search strategies to identify those documents that define each concept and to identify concepts with which each concept is associated. Subsequently, it is designed a search strategy combining all three concepts and their associated concepts to gather and analyze all the possible studies that have tried to connect these concepts. Finally, it is identified some gaps in the understanding of how these three concepts are related.

Findings

Results indicate that corporate sustainability, organizational resilience and corporate purpose merge to achieve long-term corporate survival. There exists a two-way relationship between these three variables. Findings also present gaps and future directions that should be addressed to foster an increase in knowledge about the relationships between corporate sustainability, organizational resilience and corporate purpose.

Originality/value

Nowadays, some authors endeavor to explain how aspects such as corporate sustainability, organizational resilience and corporate purpose are crucial in the dynamic environment facing corporations every day. Nevertheless, there needs to be more understanding of how these three concepts are related and effectively merged for long-term corporate survival. This paper contributes to the literature by closing this gap.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 22 May 2023

Marwa Elnahass, Muhammad Tahir, Noora Abdul Rahman Ahmed and Aly Salama

This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The…

Abstract

Purpose

This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The authors comparatively assess this association across different bank types, Islamic versus conventional banks. The authors also investigate the mediating effect of Shariah governance.

Design/methodology/approach

The authors utilize a unique and an international sample of 723 bank-year observations representing 100 listed banks from 16 countries during the period 2007–2015. The authors investigate the characteristics of the board of directors and audit committee (i.e. size and independence) and employ three core analyses for earnings informativeness (i.e. earnings persistence, cash flow predictability and reliability of loan loss provisions). Additional analyses address Shariah supervisory boards’ (SSBs’) size, financial expertise and multiple outside directorships. The authors use the random-effect Generalised Least Squares (GLS) estimation technique and provide several robustness checks and sensitivities.

Findings

The authors find that, on average, having large and independent boards (and audit committees) increases the informativeness of reported earnings for banks. Conditional on bank type, our results report strong evidence for differential effects across the two alternative banking systems. In Islamic banks, large and independent board of directors (and audit committees) is positively associated with all measures of information value. There is insignificant evidence for conventional banks. However, SSBs show no significant effect on the reported earnings’ informativeness.

Originality/value

This is the first study, to the best of our knowledge, that empirically and comparatively assesses the information value of reported earnings in association with effective internal governance while recognizing the institutional characteristics of different bank types. The authors offer new insights to policymakers, investors and other stakeholders located within countries operating on a dual banking system. The results could help regulators to improve their rules/guidance related to double-layer governance and financial reporting quality.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 19 December 2023

Susan Gardner Archambault

Research shows that postsecondary students are largely unaware of the impact of algorithms on their everyday lives. Also, most noncomputer science students are not being taught…

Abstract

Purpose

Research shows that postsecondary students are largely unaware of the impact of algorithms on their everyday lives. Also, most noncomputer science students are not being taught about algorithms as part of the regular curriculum. This exploratory, qualitative study aims to explore subject-matter experts’ insights and perceptions of the knowledge components, coping behaviors and pedagogical considerations to aid faculty in teaching algorithmic literacy to postsecondary students.

Design/methodology/approach

Eleven semistructured interviews and one focus group were conducted with scholars and teachers of critical algorithm studies and related fields. A content analysis was manually performed on the transcripts using a mixture of deductive and inductive coding. Data analysis was aided by the coding software program Dedoose (2021) to determine frequency totals for occurrences of a code across all participants along with how many times specific participants mentioned a code. Then, findings were organized around the three themes of knowledge components, coping behaviors and pedagogy.

Findings

The findings suggested a set of 10 knowledge components that would contribute to students’ algorithmic literacy along with seven behaviors that students could use to help them better cope with algorithmic systems. A set of five teaching strategies also surfaced to help improve students’ algorithmic literacy.

Originality/value

This study contributes to improved pedagogy surrounding algorithmic literacy and validates existing multi-faceted conceptualizations and measurements of algorithmic literacy.

Details

Information and Learning Sciences, vol. 125 no. 1/2
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 2 January 2024

Xunzhuo Xi, Can Chen, Rong Huang and Feng Tang

This study aims to examine whether Chinese firms increase their concerns about analysts’ earnings forecasts following the split-share structure reform (SSR) in 2005, which removed…

Abstract

Purpose

This study aims to examine whether Chinese firms increase their concerns about analysts’ earnings forecasts following the split-share structure reform (SSR) in 2005, which removed trading restrictions on approximately 70% of the shares of listed firms.

Design/methodology/approach

Using data from 2002 to 2019, the authors empirically test the association between meeting or beating analysts’ earnings expectations and the implementation of SSR.

Findings

The authors find that firms are more inclined to meet analysts’ earnings expectations after the introduction of SSR. Further analysis shows that firms guide analysts to walk their forecasts down by manipulating third-quarter earnings, suggesting enhanced value relevance between analysts’ forecasts and third-quarter earnings management in the postreform period.

Practical implications

The findings reveal an undesirable side effect of SSR and suggest that policymakers and regulators should consider and carefully manage the complex relationships between firms and analysts.

Originality/value

In contrast to prior studies that predominantly focus on the positive effects of the reform, this study reveals the side effects of SSR and provides new evidence on the mechanisms of meeting or beating analysts’ earnings expectations.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 16 January 2024

C.A. Saliya

The purpose of this study is to explore the roles that sociocultural systems such as traditions, religious practices, and rituals play in upholding gender imbalance in Fiji.

Abstract

Purpose

The purpose of this study is to explore the roles that sociocultural systems such as traditions, religious practices, and rituals play in upholding gender imbalance in Fiji.

Design/methodology/approach

This qualitative study relies on results from semi-structured interviews with auditors, educationalists, academics, partners from leading accounting/audit firms, company directors and high-ranked government officers. Thematic analysis was conducted both manually and using MAXQDA software, and the themes that emerged from both analyses are complementary. A few more complementary analyses were also conducted such as Word Cloud.

Findings

The results support the claim that the religious traditions and rituals are strongly linked to gender-inequitable beliefs and suggest sociocultural factors impose on women experiencing self-effacing emotions and passive acceptance of lower status, contributing to the persistence of gender inequality. It also emphasizes the need to challenge certain sociocultural practices to promote greater gender equality, which is the theme emerged from thematic analysis. Additionally, this paper proposes four distinct types of attitudes in this regard as self-effacing feminist, self-effacing traditional, self-effacing modesty and talented driven.

Research limitations/implications

Respondents' openness authenticity may be limited by factors like selection bias, small sample size and other potential constraints in this study.

Practical implications

The findings might influence stakeholders to advocate for policy changes to promote women's representation in leadership positions. The results give voice to various segments of society who are advocating greater gender diversity on board representation in Fiji. The themes immerged and theories developed would make a substantial contribution to the existing literature.

Social implications

The findings highlight the importance of addressing gender inequality in leadership positions to promote inclusive and sustainable growth.

Originality/value

This study sheds light on the less-explored domain of internal barriers to gender equality within Fiji. It adds a novel dimension to the understanding of how cultural norms intersect with individual perceptions to shape gender inequality.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 10 January 2023

Khalil Nimer, Cemil Kuzey and Ali Uyar

This study investigated the micro–macro link in the hospitality and tourism (H&T) sector, specifically considering whether the gender diversity, independence and board attendance…

Abstract

Purpose

This study investigated the micro–macro link in the hospitality and tourism (H&T) sector, specifically considering whether the gender diversity, independence and board attendance rates of H&T firms' boards, alongside the moderation effect of board policies, played a significant role in tourism sector performance.

Design/methodology/approach

The 2011–2018 data were retrieved from the World Bank and the Thomson Reuters Eikon databases, and fixed effects panel regression was conducted.

Findings

While female directors were a significant driver of tourism sector performance in terms of tourist arrivals and tourism receipts, independent directors were effective in improving tourist arrivals only. Furthermore, moderation analyses demonstrated the inefficacy of board policies in enhancing these directors' contributions to the sector's development. Moreover, the findings revealed the inefficiency of board meetings.

Practical implications

Concerning the efficacy of board policies, the results suggest that firms' boards should review and revise their policies. Surprisingly, while board-diversity policies made no difference to female directors' role in the sector's development (although females were influential), board-independence policies produced unexpected results. In the absence of a board-independence policy, independent directors are influential, but if a policy exists, they are not.

Originality/value

Although prior firm-level studies tested whether board characteristics enhanced firms' performance in the H&T sector, they did not investigate whether board characteristics promoted tourism sector performance. Moreover, the moderating effect of board policies on boards' structures and tourism sector performance has not yet been examined.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 2
Type: Research Article
ISSN: 1741-0401

Keywords

1 – 10 of 34