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Article
Publication date: 9 February 2023

Abdollah Taki and Afsaneh Soroushyar

The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.

Abstract

Purpose

The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.

Design/methodology/approach

To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using a cross-sectional survey design, the authors collected primary data of 160 financial managers of firms in Iran using structured questionnaires. The research sample selected was based on Cohen et al.’s (2000) table. To test the research hypotheses, analysis of variance was used.

Findings

The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that reducing the honesty-humility of financial managers increases the impact of social pressure on aggressive financial reporting.

Research limitations/implications

This finding provides significant evidence for auditor, managers and policymakers in Iran. Policymakers, auditor and company managers can emphasize compliance with the code of ethics, internal control and corporate governance to increase ethics and reduce negative economic consequences.

Originality/value

To the best of the authors’ knowledge, this is the first case in an emerging economy to survey the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Also, this study contributes to understanding how factors at the individual, social and organizational level combine to influence financial managers’ aggressive financial reporting behavior.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 11 October 2022

Zhen Li, Soochan Choi and Jeffrey Yi-Lin Forrest

The purpose of this paper is to examine the effect of peer pressure on joint consumption decisions among emerging adults. Building on prospect theory and characteristics of…

Abstract

Purpose

The purpose of this paper is to examine the effect of peer pressure on joint consumption decisions among emerging adults. Building on prospect theory and characteristics of emerging adulthood, the authors propose that influence from peers (i.e. informational and normative influence) serves as a channel to understand how peer pressure shapes joint consumer behaviors at different levels of social capital.

Design/methodology/approach

An online survey is distributed to the emerging adults, aged 18 to 25, in the south, west, east and middle of the USA. Construct validity and reliability are tested by using confirmatory factor analysis. Structural equation modeling is used to test the mediating and moderating effects.

Findings

The results show that social capital moderates the relationship between peer pressure and group-oriented consumer decisions, such that the relationship is positive in groups with high-level social capital but negative in groups with low-level social capital. Furthermore, such effects tend to be achieved via peer influence. And peer influence is stronger in groups with high-level social capital than those with low-level social capital.

Originality/value

The current literature has shown contradictory results: it is usually believed that emerging adults may conform to pressure and engage in group-oriented decisions; however, some research has reported the opposite result. To better understand this relationship, the authors aim at a group-level factor – perceived social capital – as a boundary condition. This research contributes to the young consumer decision-making literature by involving the interplay among peer pressure, perceived social capital and peer informational and normative influence.

Details

Young Consumers, vol. 24 no. 1
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 10 January 2022

Xueji Liang, Lu Dai and Sujuan Xie

Corporate social responsibility (CSR) reporting is a widely accepted procedure for firms to disclose their performance in multiple domains, including environmental protection…

Abstract

Purpose

Corporate social responsibility (CSR) reporting is a widely accepted procedure for firms to disclose their performance in multiple domains, including environmental protection, labour welfare, protection of human rights, community services, contribution to society and pursuit of product safety. This study aims to investigate whether and how board interlocks affect firms’ decisions with respect to CSR reporting. This study argues that board interlocks act as an important source of social pressure and firms are influenced by their peer firms to adopt CSR reporting.

Design/methodology/approach

This paper sampled listed companies on China’s Shanghai and Shenzhen Stock Exchanges from 2009 to 2015. The data were collected from Runling database and China Stock Market and Accounting Research database. A multi-period logit model was used to conduct the main regression analysis and the propensity score matching method was used in the robustness checks.

Findings

A study based on a sample of Chinese publicly listed firms from 2009 to 2015 confirms the argument and shows that sharing a common director on the board with a previous CSR reporter facilitates the firm’s engagement in CSR reporting. Furthermore, this study shows that the influence of board interlocks on CSR reporting depends on the following three characteristics: status of the interlocking director, size of the linked CSR reporter and performance implications of previous CSR activities.

Research limitations/implications

The interpretation of the current findings should be considered in light of these limitations. First, while board interlocks are an important social aspect of institutional pressure, other types of social pressure exist. Second, the focus is on CSR reporting decisions. However, CSR reporting can also be symbolic, with little substantive quality to improve CSR-related activities. Third, this study argues that both regulatory and social pressures influence the decision to report on CSR. However, this study was unable to determine the weight of each pressure. Future research should follow this direction. Finally, the influence of certain behaviours through interlocks is stronger in the initial stage of the institutionalisation process.

Practical implications

The findings of this study have important implications for practitioners. First, the messaging role of interlocking directors suggests that director selection should consider the effectiveness of information transfer. Knowing and analysing specific interlock and its links with the firm’s strategy is very important. Meanwhile, firms should be vigilant that the balance between the access to information and loss of autonomy because searching for information related to firms’ strategic decisions might challenge current strategy. Second, the results of the study suggest that to effectively urge companies to engage in CSR reporting, government and policy makers should consider beyond institutional pressure, but also be sensitive to the social pressure exerted upon the companies.

Social implications

The positive role of board interlocks on corporate voluntary CSR reporting can not only make valuable contributions to the Chinese society but also, as an important participant of global economy and trade, the Chinese interlocking directors’ contribution to CSR reporting have global benefits.

Originality/value

This study extends the institutional perspective on CSR reporting by uncovering the effect of social pressure. It advances the literature on the antecedents of CSR reporting by linking board interlocks to CSR reporting. Finally, the study enriches the broader interlock literature by delineating three specific characteristics of interlocks that influence CSR reporting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 1 August 2008

Denise Lewin Loyd, Judith B. White and Mary Kern

Research and theory on diversity in organizations tends to examine relations between the majority and minority and to overlook relations within the minority. In this chapter we…

Abstract

Research and theory on diversity in organizations tends to examine relations between the majority and minority and to overlook relations within the minority. In this chapter we explore the dynamics within a minority that represents a token percentage (less than 15%) of the larger group (Kanter, R. M. 1977b). We argue that members of a minority sub-group are subject to inter-group and intra-group pressures and that these pressures are greatest for a minority of two. We introduce the term “duo-status” to describe this two-token situation and examine the positive, neutral, and negative dynamics that result depending on the coping strategy chosen by each member of the duo.

Details

Diversity and Groups
Type: Book
ISBN: 978-1-84855-053-7

Article
Publication date: 19 December 2023

Muhammad Naveed Khan, Piyya Muhammad Rafi-ul-Shan, Pervaiz Akhtar, Zaheer Khan and Saqib Shamim

Achieving social sustainability has become a critical challenge in global supply chain networks, particularly during complex crises such as terrorism. The purpose of this study is…

Abstract

Purpose

Achieving social sustainability has become a critical challenge in global supply chain networks, particularly during complex crises such as terrorism. The purpose of this study is to explore how institutional forces influence the social sustainability approaches of logistics service providers (LSPs) in high terrorism-affected regions (HTAR). This then leads to investigating how the key factors interact with Institutional Theory.

Design/methodology/approach

An exploratory multiple-case study research method was used to investigate six cases of different-sized logistics LSPs, each in an HTAR. The data was collected using semistructured interviews and triangulated using on-site observations and document analysis. Thematic analysis was used in iterative cycles for cross-case comparisons and pattern matching.

Findings

The findings interact with Institutional Theory and the three final-order themes. First, management processes are driven by coopetition and innovation. Second, organizational resources, structure and culture lead to an ineffective organizational design. Finally, a lack of institutionalization creates institutional uncertainty. These factors are rooted in many other first-order factors such as information sharing, communication, relationship management, capacity development, new process developments, workforce characteristics, technology, microlevel culture and control aspects.

Originality/value

This study answers the call for social sustainability research and enriches the literature on social sustainability, Institutional Theory and LSPs in HTARs by providing illustrations showing that institutional forces act as driving forces for social sustainability initiatives by shaping the current management processes. Conversely, the same forces impede social sustainability initiatives by shaping the current organizational designs and increasing institutional uncertainty.

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

Article
Publication date: 14 September 2018

Muhammad Shakeel Sadiq Jajja, Muhammad Asif, Frank L. Montabon and Kamran Ali Chatha

The purpose of this paper is to use institutional theory to develop the constructs of institutional pressures for social compliance and argue for a positive relationship between…

1129

Abstract

Purpose

The purpose of this paper is to use institutional theory to develop the constructs of institutional pressures for social compliance and argue for a positive relationship between institutional pressures and Supplier Social Compliance Management System (SSCMS). Moreover, the authors theorize that the impact of institutional pressures on SSCMS is moderated by the supplier’s organizational culture. This is done in a particularly salient context, which is apparel manufacturing in a developing country.

Design/methodology/approach

The hypothesized model is tested using data of 164 suppliers from the apparel manufacturing sector. PLS-based structural equation modeling is used to test the direct and multi-group moderation hypotheses.

Findings

Empirical examination provides evidence that institutional pressures have a positive impact on supplier social compliance and the types of organizational culture have varied moderation effects.

Research limitations/implications

This research is based on cross-sectional data from one industry. Future research should collect data from diverse sectors in different countries.

Practical implications

The findings suggest that consistent pressures from various stakeholders can increase supplier social compliance. In addition, the partial evidence for moderation effect of organizational culture indicates that supplier’s internal value system’s alignment with social compliance pressures plays an important role in determining how supplier acts on social compliance initiatives.

Originality/value

The issue of suppliers’ adoption of social compliance management systems has become prominent as a consequence of the shifting of manufacturing to developing countries. However, comprehensive frameworks explaining antecedents of adoption of SSCMS using large-scale empirical data are limited. In addition, findings on the relationship between supplier social sustainability practices and their antecedents are inconsistent.

Details

International Journal of Physical Distribution & Logistics Management, vol. 49 no. 5
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 17 October 2017

Katri Kauppi and Claire Hannibal

Firms are increasingly held accountable for the welfare of workers across entire supply chains and so it is surprising that standard forms of governance for socially sustainable…

2899

Abstract

Purpose

Firms are increasingly held accountable for the welfare of workers across entire supply chains and so it is surprising that standard forms of governance for socially sustainable supply chain management have not yet emerged. Assessment initiatives have begun to develop as a proxy measure of social sustainable supply chain management. This research aims to examine how social sustainability assessment initiatives instigate and use institutional pressures to drive third-party accreditation as the legitimate means of demonstrating social sustainability in a global supply chain.

Design/methodology/approach

Ten assessment initiatives focused on assuring social sustainability across supply chains are examined. Data are collected through interviews with senior managers and publicly available secondary material.

Findings

The findings show how the social sustainability assessment initiatives act by instigating institutional pressures indirectly rather than directly. Coercive pressures are the most prevalent and are exerted through consumer and compliance requirements. The notion of pressures operating as a chain is proposed, and the recognition that actors within and outside of a supply chain are crucial to the institutionalization of social sustainability is discussed.

Originality/value

Studies on sustainable supply chain management often focus on how companies sense and act upon institutional pressures. To add to the extant body of knowledge, this study focuses on the sources of the pressures and demonstrates how assessment initiatives use coercive, normative and mimetic pressures to drive the adoption of social sustainability assessment in supply chains.

Details

Supply Chain Management: An International Journal, vol. 22 no. 5
Type: Research Article
ISSN: 1359-8546

Keywords

Book part
Publication date: 23 August 2018

Alyssa Mullins

In childlessness literature, researchers often engage in a discussion of why some women (and men) intend or choose to remain childless, with an emphasis on macro-level or…

Abstract

In childlessness literature, researchers often engage in a discussion of why some women (and men) intend or choose to remain childless, with an emphasis on macro-level or interpersonal experiences. However, further research is needed to identify the ways in which voluntarily childless (VC) adults actively negotiate the social world among structural influences that simultaneously value parenthood and place complex burdens on parents. Utilising the Bourdieuian concepts of habitus, capital and field, this chapter contributes to a shift in the conversation from ‘why’ individuals remain childless towards an understanding of ‘how’ childbearing preferences impact individuals’ lives in practice.

This research compares experiences and characteristics of non-parents in relation to childbearing preferences. This study explores a sample of 972 participants’ responses to two open-ended questions addressing particular social arenas or experiences where they feel pressured or encouraged to have children as well as those where they feel pressured or encouraged not to have children. Responses were coded using a general inductive approach to identify emerging themes regarding the social fields and the nature of the interactions relevant to childbearing preferences. A between group comparison of temporarily childless (TC) and VC participants indicated a number of similarities and differences that highlight the contradictions, hardships and benefits of actively deciding to delay or forgo having children.

Both groups frequently indicated family, friends, work or school, public spaces and other structural and cultural factors pressuring or encouraging them to have children, but also indicated pressures or encouragement within similar fields advising them not to have children. For both groups, many of the responses highlighted the contradictory nature of these messages. The similarities and differences between groups also highlight ways in which the current status of non-parent can lead to certain similar social experiences, regardless of personal preference for the future, while also showing a number of ways these encounters are experienced or perceived differently, based on this preference.

Details

Voluntary and Involuntary Childlessness
Type: Book
ISBN: 978-1-78754-362-1

Keywords

Article
Publication date: 5 April 2022

Christian Nedu Osakwe and Juliet E. Ikhide

Until now, very little empirical research has focused on social media adoption behavior within relatively small firms, and fewer still on adoption drivers within the specific…

Abstract

Purpose

Until now, very little empirical research has focused on social media adoption behavior within relatively small firms, and fewer still on adoption drivers within the specific context of microentrepreneurs, including that of micro-retailers. The purpose of this manuscript is to contribute to the study on social media adoption at the firm level by focusing on the specific role of institutional pressures, as captured by coercive, mimetic and normative pressures, in the initial adoption of social media in the context of micro-retailers.

Design/methodology/approach

This study, based on self-administered questionnaires, collected data from more than 200 micro-retailers in an emerging market and utilized the partial least squares modeling approach.

Findings

Findings reveal that normative and mimetic (not coercive) pressures are critical to initial adoption. Additional analysis, though not directly the center of attention in the study, indicates that both coercive and normative pressures are critical to continued adoption, especially for retailers who currently use social media to promote their businesses.

Originality/value

This study represents one of the few attempts to extend the institutional theory to study social media adoption behavior in the firm. In addition, it is the first in the literature to extend the theory to social media adoption within the context of microenterprises, primarily micro-retailers, who form the significant majority in the world.

Details

Aslib Journal of Information Management, vol. 74 no. 6
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 1 December 1994

Carol Ann Tilt

Many social accounting researchers refer to environmental pressuregroups as being a major influence on companies′ decisions to disclosesocial information. Such a claim is…

8615

Abstract

Many social accounting researchers refer to environmental pressure groups as being a major influence on companies′ decisions to disclose social information. Such a claim is, however, to date unsubstantiated. Virtually no empirical evidence has been produced which confirms or refutes this proposition. Similarly there is no literature on pressure groups′ interest in, or reaction to, corporate social disclosure (CSD). Provides the first, albeit exploratory, investigation of such pressure groups and their potential influence on the production of CSD. Results show that pressure groups are users of CSD and do attempt to influence companies′ disclosure practices. The environmental movement considers current CSD to be insufficient and low in credibility. The preferred corporate social report (for pressure groups) would include narratives and quantified terms, would be in the annual report and would be prepared by, certified by, and/or held by a body external to the company.

Details

Accounting, Auditing & Accountability Journal, vol. 7 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of over 105000