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1 – 10 of 301Andrew Reeves, Malcolm Pattinson and Marcus Butavicius
The purpose of this study is to investigate the extent to which a sample of the Australian cybersecurity industry is impacted by burnout.
Abstract
Purpose
The purpose of this study is to investigate the extent to which a sample of the Australian cybersecurity industry is impacted by burnout.
Design/methodology/approach
Based on the review of the literature, this research investigates the following three hypotheses. Gender will significantly predict burnout scores. Those who identify as women will score higher on average than those who identify as men (because of being in a male-dominated industry). Self-reported burnout will differ across job roles. In addition, the authors expect these relationships to hold across the three dimensions of burnout, namely, emotional exhaustion, depersonalisation and professional efficacy. Sleep quality will be associated with burnout.
Findings
Gender and job role were significant predictors of emotional exhaustion, but not depersonalisation or professional efficacy. The interaction between gender and job role was also significant. Senior managers experienced poorer quality sleep, and poorer sleep quality was associated with greater reported emotional exhaustion at work. For emotional exhaustion, female respondents who worked in security consultant roles tended to score higher than their male counterparts.
Practical implications
Left unaddressed, the high level of workplace burnout may add to the well-being and retention problems developing within the cybersecurity community. These results indicate that organisations should look to measure the well-being of their own cyber workforce and implement meaningful changes if they wish to keep their cyber talent and enable them to thrive at work.
Originality/value
This research paper is an extension of a previous paper by the same authors which is titled “Is Your CISO Burnt Out Yet”. This paper examined the demographic differences in workplace burnout among cybersecurity professionals.
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Tze Yin Khaw, Azlan Amran and Ai Ping Teoh
This paper aims to explore the factors affecting cybersecurity implementation in organizations in various countries and develop a cybersecurity framework to improve cybersecurity…
Abstract
Purpose
This paper aims to explore the factors affecting cybersecurity implementation in organizations in various countries and develop a cybersecurity framework to improve cybersecurity practices within organizations for cybersecurity risk management through a systematic literature review (SLR) approach.
Design/methodology/approach
This SLR adhered to RepOrting Standards for Systematics Evidence Syntheses (ROSES) publication standards and used various research approaches. The study’s article selection process involved using Scopus, one of the most important scientific databases, to review articles published between 2014 and 2023.
Findings
This review identified the four main themes: individual factors, organizational factors, technological factors and governmental role. In addition, nine subthemes that relate to these primary topics were established.
Originality/value
This research sheds light on the multifaceted nature of cybersecurity by exploring factors influencing implementation and developing an improvement framework, offering valuable insights for researchers to advance theoretical developments, assisting industry practitioners in tailoring cybersecurity strategies to their needs and providing policymakers with a basis for creating more effective cybersecurity regulations and standards.
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Kyungeun Kwon, Mi Zhou, Tawei Wang, Xu Cheng and Zhilei Qiao
Both the SEC (Securities and Exchange Commission) and the popular press have routinely criticized firms for the complexity of their financial disclosures. This study aims to…
Abstract
Purpose
Both the SEC (Securities and Exchange Commission) and the popular press have routinely criticized firms for the complexity of their financial disclosures. This study aims to investigate how financial analysts respond to the tone complexity of firm disclosures.
Design/methodology/approach
Using approximately 20,000 earnings conference call transcripts of S&P 1,500 firms between 2005 and 2015, the authors first calculate the abnormal negative tone, the measure of tone complexity; then use such tone measure in econometric models to examine analyst forecast behavior. The authors also test the robustness of the results under different model specifications, tone word lists and alternative tone measure calculations.
Findings
Consistent with the notion that analysts respond to the information demand from investors and incur more costs and effort to analyze firm disclosure when the tone is more complex, the authors find that higher tone complexity is positively and significantly associated with more analyst following, longer report duration, more forecast revisions, larger forecast error and larger forecast dispersion. In addition, the authors find that tone complexity has a long-term impact on analyst following but has a limited long-term impact on analyst report duration, analyst revision, forecast error and dispersion.
Originality/value
This study complements existing literature by highlighting the information role of financial analysts and by providing evidence that analysts incorporate the management tone disclosed during conference calls to adjust their forecasting behaviors. The results can be used by policymakers as evidence and support for further improving firm communication from a new dimension of disclosure tone.
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Sumathi Annamalai and Aditi Vasunandan
With Industry 4.0 and the extensive rise of smart technologies, we are seeing remarkable transformations in work practices and workplaces. Scholars report the phenomenal progress…
Abstract
Purpose
With Industry 4.0 and the extensive rise of smart technologies, we are seeing remarkable transformations in work practices and workplaces. Scholars report the phenomenal progress of smart technologies. At the same time, we can hear the rhetoric emphasising their potential threats. This study focusses on how and where intelligent machines are leveraged in the workplace, how humans co-working with intelligent machines are affected and what they believe can be done to mitigate the risks of the increased use of intelligent machines.
Design/methodology/approach
We conducted in-depth interviews with 15 respondents working in various leadership capacities associated with intelligent machines and technologies. Using NVivo, we coded and churned out the themes from the qualitative data collected.
Findings
This study shows how intelligent machines are leveraged across different industries, ranging from chatbots, intelligent sensors, cognitive systems and computer vision to the replica of the entire human being. They are used end-to-end in the value chain, increasing productivity, complementing human workers’ skillsets and augmenting decisions made by human workers. Human workers experience a blend of positive and negative emotions whilst co-working with intelligent machines, which influences their job satisfaction level. Organisations adopt several anticipatory strategies, like transforming into a learning organisation, identifying futuristic technologies and upskilling their human workers, regularly conducting social learning events and designing accelerated career paths to embrace intelligent technologies.
Originality/value
This study seeks to understand the emotional and practical implications of the use of intelligent machines by humans and how both entities can integrate and complement each other. These insights can help organisations and employees understand what future workplaces and practices will look like and how to remain relevant in this transformation.
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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.
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Steven D. Silver and Marko Raseta
The intention of the empirics is to contribute to the general understanding of investor responses to market price shocks. The authors review assumptions about investor behavior in…
Abstract
Purpose
The intention of the empirics is to contribute to the general understanding of investor responses to market price shocks. The authors review assumptions about investor behavior in response to price shocks and investigate alternative rebalancing heuristics.
Design/methodology/approach
The authors use market data over 40 years to define market shocks. Portfolio rebalancing implements constrained Markowitz mean-variance (MV) heuristics.
Findings
Momentum rebalancing in portfolio management outperforms contrarian rebalancing in the study interval. Sensitivity analysis by decade, sector constraints and proportion of security holdings bought or sold continue to support momentum rebalancing.
Research limitations/implications
The results are consistent with under-responding to price shocks at consensus levels in financial markets. The theoretical background provides a basis for experimental lab studies of shocks of different magnitudes under conditions in which participants have information on the levels of other participants and a condition in which they can only observe their previous estimates.
Practical implications
Managing portfolios in the face of price disturbances of different magnitudes is informed by empirical studies and their implications for investor behavior.
Originality/value
This is the first study the authors can locate that uses market data with alternative rebalancing heuristics to estimate price returns from the respective heuristics over a time interval of 40 years. The authors support the results with sensitivity estimates and consider implications for the underlying agent heuristics in light of background studies.
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Hassan Jamil, Tanveer Zia, Tahmid Nayeem, Monica T. Whitty and Steven D'Alessandro
The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However…
Abstract
Purpose
The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.
Design/methodology/approach
The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.
Findings
The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.
Originality/value
The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.
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Jaemin Kim, Michael Greiner and Ellen Zhu
The worldwide imposition of lockdown measures to control the 2020 coronavirus disease 2019 (COVID-19) outbreak has shifted most executive communications with external stakeholders…
Abstract
Purpose
The worldwide imposition of lockdown measures to control the 2020 coronavirus disease 2019 (COVID-19) outbreak has shifted most executive communications with external stakeholders online, resulting in quick responses from stakeholders. This study aims to understand how presentational styles exhibited in online communication induce immediate audience responses and empirically test the effectiveness of reactive impression management tactics.
Design/methodology/approach
The authors analyze presentational styles using MP3 files containing executive utterances during earnings call conferences held by S&P 100-listed firms after June 2020, the quarter after the World Health Organization declared the COVID-19 outbreak a pandemic on March 11, 2020. Using timestamps, the authors link each utterance to a 1-minute interval change in the ask/bid prices of the stocks that occurs a minute after the corresponding utterance begins.
Findings
Exhibiting an informational presentation style in earnings calls leads to positive and immediate audience responses. Managers tend to increase their reliance on promotional presentation styles rather than on informational ones when quarterly earnings exceed market forecasts.
Originality/value
Drawing on organizational genre theory, this research identifies the discrepancy between the presentation styles that audiences positively respond to and those that managers tend to exhibit in earnings calls and provides a reactive impression management typology for immediate responses from online audiences.
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Jing Jiang, Huijuan Dong, Yanan Dong, Yuan Yuan and Xingyong Tu
Although employee overqualification is a common occurrence in the workplace, most research has focused on overqualification at the individual level rather than at the team level…
Abstract
Purpose
Although employee overqualification is a common occurrence in the workplace, most research has focused on overqualification at the individual level rather than at the team level. Drawing on social cognitive theory, this study aimed to uncover how leaders' perception of team overqualification influenced their cognition and follow-up behavior.
Design/methodology/approach
We performed two studies to test our model. In Study 1, we conducted an experiment to examine the causal relationship between leaders' perception of team overqualification and leadership self-efficacy. In Study 2, a two-wave field study was conducted to test the overall model based on a sample obtained from a steel company in China.
Findings
We found that leaders' perception of team overqualification reduced leadership self-efficacy, which in turn hindered leaders' empowering behavior. In addition, leaders' social face consciousness strengthened the negative relationship between leaders' perception of team overqualification and leadership self-efficacy, such that the relationship was more negative when leaders' social face consciousness was high rather than low.
Originality/value
Our study contributes to the literature on employee overqualification and its effects on leaders through investigation at the team level to show how leaders respond to overqualified teams.
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Fernando Ruiz-Lamas and David Peón
This article analyses the recent inverse transition from goodwill impairment to goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing…
Abstract
Purpose
This article analyses the recent inverse transition from goodwill impairment to goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing literature by describing their differing impact over goodwill and impairment figures and testing the impact of goodwill on balances over stock prices.
Design/methodology/approach
First, using a database with all Spanish non-financial firms with positive goodwill on their balance sheets, the authors describe the impact of the regulatory change over goodwill and impairment figures. Second, focussing on listed firms only, the authors study the impact of financial reporting of goodwill and impairment on stock prices.
Findings
Average goodwill per company and the share of goodwill over total assets significantly reduced after 2016, but the results cannot be easily extrapolated to listed firms due to lack of data. When testing the impact of potentially inflated goodwill balances on prices, the authors find that investors kept overvaluing firms with inflated goodwill balances also with the amortisation method.
Research limitations/implications
The lack of data for listed firms with goodwill in Spain makes it difficult to obtain statistically sound evidence, the results could be biased by the cultural traits of the country and related to the intensity of enforcement and monitoring.
Practical implications
This might suggest that the effects of the impairment method linger, so the authors conform to the interpretation that the systematic amortisation paired with a periodic impairment test may lead to accounting that better reflects the underlying economics of goodwill.
Originality/value
To the best of the authors' knowledge, there are no recent articles that analyse this new “turn-around” requiring again the systematic amortisation of goodwill.
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