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This study aims to test whether a) differences existed in dissent expression between women in management and nonmanagement positions and b) the differences varied between white women and women of color.

Responses from 1,011 employed women in the US were analyzed for the study.

Results revealed that in management vs nonmanagement status, women employees were more likely to express upward dissent and employ dissent strategies that signified both influence and lack of influence in organizations. However, race-based differences existed in the expressions of some forms of dissent.

Research has shown that employees in management vs nonmanagement status express more upward dissent and employ dissent strategies that signify influence in organizations. However, can this be the case for women employees? Although previous research has explored dissent expression extensively in US organizations, women employees' dissent expression has not received much attention in social-scientific studies. In these studies, gender and race were treated as mere demographic variables to describe sample compositions despite these variables being influential factors in organizational life. Through an intersectional approach to identities, this study’s findings call upon organizations to address iniquities that limit dissent expression based on identity hierarchies.

This paper examines the effect of firms’ takeover susceptibility on the manipulation of financial statements through classification shifting.

The paper applies ordinary least squares regression (OLS) with fixed effects analyses to a sample of United States listed firms over the period 1992–2014. We use takeover index as a proxy for takeover susceptibility of firms, with high values representing higher takeover susceptibility and lower values representing lower takeover susceptibility.

The study finds that firms engage in classification shifting through core expenses, suggesting that takeover threats reduce the incentive to manage earnings through classification shifting. We also find that takeover susceptibility improves the monitoring mechanism for firms with low profitability because these firms have greater incentives to engage in classification shifting. Finally, we find that the Sarbanes–Oxley Act strengthens the monitoring mechanism influenced by takeover threats. Overall, the results provide evidence of the important role of takeover susceptibility in mitigating classification shifting. Our results are robust to a battery of sensitivity tests.

The results emphasise the disciplinary role of the legal environment around corporate takeovers. The study suggests that policymakers and regulators should be cognisant of antitakeover laws which may increase agency conflicts between managers and shareholders and promote managerial self-seeking behaviours such as classification shifting.

The paper highlights the important role of takeover threats as an external governance mechanism to mitigate classification shifting which is detrimental to investors’ value. From prior literature, this study is the first to provide evidence of the effect of takeover threats on classification shifting.

Findings in the literature indicate leading financial analysts attract high levels of market attention and provide more accurate earnings forecasts prior to becoming all-star analysts. Furthermore, these analysts significantly impact the investment decisions of other market participants and thus the market price of assets. Therefore, this study examines the information role of leading financial analysts and identifies two significant conclusions. First, the positive outcomes of these analyst leaders are more informative and attract more followers. Second, informational herding by followers of these analysts is not as naïve as suggested in previous studies, as followers who smartly use information from analyst leaders tend to perform better. We also find that analysts who practice smart learning by studying and selectively employing analyst-leader decisions achieve better career outcomes.

This paper aims to investigate whether the two dominant financial reporting regimes, US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS), are associated with audit pricing and audit report lags.

In 2007, the US SEC eliminated the requirement for foreign registrants to reconcile their financial statements to US GAAP from IFRS. In this post-reconciliation setting in the USA, the authors use panel ordinary least square regressions to examine a sample of foreign firms cross-listed in the USA reporting under IFRS and US domestic firms reporting under US GAAP during the fiscal year 2007–2019.

The authors find that the firms reporting under IFRS have longer audit report lags than firms reporting under US GAAP. In addition, the authors find that firms reporting under IFRS pay higher audit fees than their US GAAP counterparts. The results are robust after controlling for the firm- and country-specific characteristics as well as using propensity-score matching.

To the best of the authors’ knowledge, this study is the first to provide empirical evidence that the differences between the two reporting regimes are associated with auditor behavior, possibly through additional audit efforts and audit complexity associated with auditing the principle-based IFRS relative to the rule-based US GAAP.

Drawing an inference from institutional theory and dynamic capabilities view, this study empirically examined the impact of three institutional dimensions (regulative, normative and cognitive) and green entrepreneurial orientation (GEO) on a business firm’s performance. In addition, the moderating effect of dynamic capabilities on the relationship between GEO and firm performance was also explored.

The data were collected from 527 information technology (IT) firms in Pakistan using paper–pencil questionnaires, and the hypotheses were tested using structural equation modeling.

The findings showed that the regulative and normative institutional dimensions enhance GEO and firm performance in the selected developing country. However, the cognitive institutional dimension fails to report any substantial influence on GEO and firm performance. The findings raised concerns about lower individual accountability as well as the promotion of green practices and firm performance. In addition, dynamic capabilities positively moderate the GEO influence on firm performance.

With the interplay of institutional dimensions, GEO (as mediator) and dynamic capabilities (as moderator), this study developed and tested a unique framework to understand their influence on firm performance. Specifically, we extended the literature by giving evidence that among the three institutional dimensions, only regulative and normative are considered more important because of their direct and indirect (through GEO) positive effect on firm performance. In contrast, the cognitive institutional dimension failed to report any significant direct or indirect impact on firm performance in our study.

This study aims to examine whether auditors who specialize in research and development (R&D) activities help reduce managers’ opportunistic adjustment of R&D expenditure for real earnings management (REM).

Using a sample of US firms during the 2001–2017 period, the authors identify auditors’ R&D specialization as their prior experience of auditing R&D expenses spent by each client’s peers. The authors measure R&D-based REM as the negative deviation from the predicted level of R&D expenditure.

The authors find that clients of R&D specialist auditors are less likely to engage in REM through a discretionary reduction of R&D expenditure. This effect is more pronounced when clients face higher competition, have larger investment opportunities and entail higher audit risks.

This study shows that auditors’ specialized knowledge can facilitate stronger monitoring of clients’ real decisions, providing implications for auditors’ knowledge acquisition and transfer in specific types of transactions.

This study contributes to the literature by documenting the governance role played by R&D specialist auditors in clients’ real economic decisions. Moreover, the study identifies R&D as a distinct area of auditor specialization.

This paper aims to examine how the allocation of audit hours to the year-round procedures, based on the risk of material misstatements in financial statements, impacts audit quality.

Using a data set on audit hours spent on year-round and year-end procedures, the authors build an empirical model for testing the effectiveness of year-round auditing of Korean public firms during the period of 2014–2018.

The initial tests do not show that proportionate increases in year-round procedures increase audit quality. However, after the authors control for the risk of material misstatements, the authors find that proportionate increases in year-round audit hours generally increase audit quality, except for high-risk firms where audit quality increases only as year-end hours proportionately increase. For high-risk firms, the results suggest that increases in year-round audit procedures occur at the cost of the essential year-end work. Similarly, except for high-risk firms, the authors find that the allocation of more audit effort to year-round procedures improves audit efficiency.

To the best of the authors’ knowledge, this study provides some of the first empirical evidence showing how a risk-based approach to allocating audit effort over the duration of an audit can impact audit quality and efficiency. Regulatory bodies, such as the International Auditing and Assurance Standards Board and Public Company Accounting Oversight Board, which consider the proper allocation of audit hours as a key audit quality indicator, should find the results useful.

The purpose of this paper is to (1) characterize representational and nonrepresentational images; (2) review the literature on representational and nonrepresentational images; (3) introduce the theory of consumption values (TCV) framework vis-à-vis representational and nonrepresentational images; and (4) generate propositions and questions for future research based on that intersection.

Conceptual/literature review with propositions and future research directions.

The authors offer nine propositions and several associated example research questions to explore and document the important ways in which representational and nonrepresentational images can affect the five dimensions of value as outlined in the TCV.

It is the hope that this work serves as a theoretical starting point – surely, there are other theories and frameworks beyond the TCV that may share ties with types of images, which scholars should be encouraged to explore, but if the authors had attempted to document every possible theory, the result would be a limitless document. As such, the authors have honed the efforts on a broad-reaching framework, the TCV, in the attempt to balance theoretical insights with parsimony. Through exploration of these and other avenues, the authors hope that scholars and practitioners alike will benefit from elucidation of theories and effects around representational and nonrepresentational images.

Several practical implications flow from the dimensions and propositions within this work.

Representational and nonrepresentational images have featured prominently throughout visual content and communications for centuries, yet the current body of literature remains scant and underdeveloped in its relationship to marketing. The present work addresses this gap by using the TCV as an overarching framework to generate propositions and future research questions.

This study examines the functions of informal communication in organizations. Informal communication can be characterized as any interaction within an organization in which two or more individuals assume personal roles rather than their professional roles and in which employees do not intend to solve work-related problems. Despite its central role in organizations, a comprehensive understanding of the specific functions of informal communication within workplace dynamics is lacking.

We reviewed existing literature to identify the functions of informal communication and then surveyed employees (N = 1,380). We asked them to indicate their agreement with statements measuring the functions of informal communication that we derived from the literature.

Using exploratory factor analysis, we identified four core functions: stress management and recreation, nurturing private relationships, fostering a sense of belonging and connectedness and facilitating information exchange and coordination. We then examined how these core functions related to job-related and sociodemographic characteristics. Our findings underscore the importance of informal communication in organizations, particularly in facilitating the development and maintenance of social relationships as well as information exchange and coordination, both of which play critical roles in organizational success.

This study is among the first to systematize the functions of informal communication in organizations and to empirically extract core functions that can be used for further research. It is also highly relevant to practitioners of organizational management and organizational communication.

This study aims to explore what and how digital innovation, as a knowledge-based and multi-dimensional process, can be used to increase the accountability of public and private sector organizations during the COVID-19 pandemic.

Taking an interpretivist approach, qualitative research is designed around Strong Structuration Theory (SST). A content analysis of relevant documents and semi-structured interviews focusing on the relationships between digital innovation and accountability in extraordinary times is conducted.

The results show the existence of digital innovation barriers and facilitators that can have an impact on accountability during extraordinary times. The research highlights how managers of public organizations focus largely on the social dimension of knowledge (i.e., competencies shaped by collective culture), while managers of private organizations focus mainly on the human dimension of knowledge (i.e., skills gained through learning by doing).

The paper enriches the accountability literature by historicizing SST for extraordinary times and by utilizing a multiple-dimensional approach to digital innovation. Also, the work underlines specific strategies organizations could usefully adopt to improve accountability through digital innovation in the public and private sectors during extraordinary times.

This article emphasizes the crucial integration of technological components with knowledge. In particular, the digital innovation is considered as a strong synergy of human and social dimensions that compels organizations toward enhanced accountability, particularly in the face of extraordinary challenges.