Search results

Ratees' reactions to performance appraisal (PA) system suggest how effective the system is. However, there is less clarity about those different reactions that good versus poor performing ratees show vis-à-vis their performance appraisals. This paper seeks to examine the possible PA responses (PA fairness and PA satisfaction) of the ratees for the cases where they receive equitable versus equal performance-based rewards and punishments.

Two studies were designed. Study 1 was a scenario-based experiment in Pakistan (N = 100 students) and Study 2 was based on surveys in Japan (N = 123 employed students) and Pakistan (N = 111 full-time working professionals). Data were analyzed using one-way repeated measures (Study 1) and structural equation modeling (Study 2).

Overall, good performers considered PA fairer and more satisfying under equity than under equality. However, poor performers considered PA fairer under equity than under equality.

The study has value for PA theorists and managers, as it offers: (a) an understanding on the differential effect of equity versus equality, on employees' perceptions of fairness and satisfaction in a PA setting; (b) clarity about the likely disparity between good and poor performers' reactions toward perceived fairness and satisfaction; and, (c) ratee reactions from both organizational and social perspectives contributing to the philosophical debate questioning whether both distributive fairness and retributive fairness should operate under similar or different normative principles.

The conflict between Iran and Iraq is not new; it dates from long before September 1980. In fact, the origins of the current war can be traced to the battle of Qadisiyah in Southern Iraq in 637 A.D., a battle in which the Arab armies of General Sa'd ibn Abi Waqqas decisively defeated the Persian army. In victory, the Arab armies extended Islam east of the Zagros Mountains to Iran. In defeat, the Persian Empire began a steady decline that lasted until the sixteenth century. However, since the beginning of that century, Persia has occupied Iraq three times: 1508–1514, 1529–1543, and 1623–1638. Boundary disputes, specifically over the Shatt al‐Arab Waterway, and old enmities caused the wars. In 1735, belligerent Iranian naval forces entered the Shatt al‐Arab but subsequently withdrew. Twenty years later, Iranians occupied the city of Sulimaniah and threatened to occupy the neighboring countries of Bahrain and Kuwait. In 1847, Iran dominated the eastern bank of the Shatt al‐Arab and occupied Mohamarah in Iraq.

Although many firms are investing considerable resources in building and designing strong and effective internal auditing (IA) to improve corporate governance and internal control processes, IA literature is still relatively fragmented. Therefore, this paper aims to provide a systematic review of studies on IA in 27 European countries and the UK.

Based on the Scopus database, 142 papers published between 1987 and 2022 were analyzed. This study focused on evaluating and analyzing the characteristics of literature and the themes investigated with a focus on four key aspects: governance, the effectiveness of IA, the relationship between internal auditors and other parties and risk management to provide directions for future research.

This study found that IA literature did not provide the integrated knowledge of internal audit functions (IAFs) and the factors that could contribute to their implementation as required. The results showed that the UK, Greece and Italy dominate the published literature in terms of the number of studies. There are a few studies that investigate IA in private institutions and nonprofit organizations. Interestingly, a vast majority of studies are not based on theoretical grounds. The results also showed that there is an absence of studies that discuss the impact of cultural and political systems as well as the demographic characteristics of auditors on the implementation of IAFs.

This study is useful for researchers, organizations and regulators because it contributes to the literature by highlighting the intellectual development of IA in the European countries and the UK, providing several directions for future studies. To the best of the authors’ knowledge, this research is the first study to use a systematic review approach in evaluating the intellectual development of IA research in European countries, identifying areas and elements that received less attention in previous studies and providing a roadmap for future studies.