Search results

This study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.

Transcendental phenomenology approach is opted using a multi-stage data collection strategy consisting of observations, documentary reviews and semi-structural interviews to get deep into the phenomenon in a particular context.

Findings highlight Islamic religious communication as workplace Islamic da’wah that is majorly categorized into compulsive da’wah, objectics da’wah and impulsive da’wah, serving its role in bringing spirituality to work through work-faith integration.

The finding of the study can be used in planning, formulating and implementing Islamic da’wah-based model to induce spirituality at work.

This study is the first of its type exploring Islamic da’wah in an organizational context as a mean to bring spirituality at work.

Workplace incivility has become a global issue; therefore, this study aims to investigate how spiritual leadership can help employees to overcome uncivil behaviors in the workplace. Specifically, the authors explored the mediating mechanism between spiritual leadership and workplace incivility through workplace spirituality. The authors further examined how negative personalities (i.e. Machiavellianism, psychopathy and narcissism) moderate workplace spirituality and workplace incivility.

This study collected data from 369 employees working in the banking sector on a convenience basis. The authors applied structural equation modeling for hypotheses testing.

The authors noted that spiritual leaders help employees to reduce uncivil workplace behaviors and employees’ perception of workplace spirituality intervenes the same. The authors further identified that the negative association between workplace spirituality and workplace incivility is moderated by the dark triad (Machiavellianism, psychopathy and narcissism) such that individuals high in Machiavellianism, psychopathy and narcissism weaken this negative association.

The cross-sectional design may restrict causality. However, our findings not only contribute to social cognitive theory but also suggest management includes civility intervention as an essential part of organizations’ training and development.

This study not only highlighted the role of spiritual leadership and workplace spirituality toward workplace incivility but also shed light on how negative personalities can ignore workplace spirituality to exhibit uncivil behavior.

Practitioners and management researchers have chorused the salvific tendencies of spiritual intelligence. Whilst the emergence of spirituality and its derivatives in the workplace is widely acclaimed, the conflict that exists between spiritual ideals and the capitalist ethos of modern organisations raises questions about dark manifestations. This incongruence necessitates the consideration of the misuse of spiritual intelligence.

This paper adopts conceptual lens and theoretical arguments to interrogate the assumption of absolute constructiveness that is accorded spiritual intelligence in its framing and discusses the potential of a dark side.

The dark side of spiritual intelligence is its deployment to achieve self-serving purposes, to harm, rather than to help others. More practitioners and management researchers must acknowledge that spiritual intelligence and workplace spirituality may have dark manifestations and incorporate this reality in the assessment of organisations and the individuals within them.

This exploratory article joins the sparse extant literature on the dark side of spiritual intelligence and workplace spirituality. It contributes to the literature by offering critical insights into spiritual intelligence and the need to integrate the potential for misuse in the existing models.

One critical aspect of strong leadership communication is developing emotional (EQ) and spiritual intelligences (SQ). EQ helps individuals be more empathetic and effective, while SQ promotes an understanding of impacts beyond oneself. This paper aims to explore the relationship between leadership communication and EQ and SQ. Corporations can leverage leaders with high EQ and SQ and/or provide EQ/SQ training to employees.

Using critical review and integration, the authors consolidate existing literature and best practices to explore, develop and propose strategies for integrating EQ and SQ into the workplace.

Building upon existing theory and literature, the authors present a model of understanding both EQ and SQ. A generalized four-step process is presented for building EQ/SQ capabilities within the firm.

This study explores the synergy between an employee’s leadership skills and the ability to exhibit EQ and SQ. This research can provide corporations with tangible and targeted ways to enhance their EQ and SQ in their leaders. Firms can improve leveraging individuals with high SQ, in addition to providing SQ training to employees to improve individuals’ SQ.

This study aims to examine the association between workplace spirituality (WPS) and individual’s work engagement (WE) and also the mediating effect of individual’s psychological conditions [psychological meaningfulness (PSYM), psychological safety (PSYS) and psychological availability (PSYA)] on this relationship.

Grounded on Kahn’s personal engagement theory, a model has been developed with WPS as an independent variable, individual’s psychological conditions (PSYM, PSYS and PSYA) as the mediators and individual’s WE as the dependent variable. Based on the online responses from 510 millennial employees working in Fortune 500 manufacturing and service industries operating in India, analysis has been undertaken using confirmatory factor analysis, Pearson correlation and PROCESS macro of Hayes (2017).

WPS has been noted to influence individual’s WE positively and there is a partial mediation of PSYM, PSYS and PSYA on this relationship.

The present study is able to extend the scope of Kahn’s personal engagement theory.

Leaders and HR administrators can use the framework to ensure positive engagement levels for the millennial workforce. It will also help to reduce job dissatisfaction and burnouts at the workplace.

The present study contributes to understanding WE through the lens of WPS. It adds to the existing knowledge by explaining the mediation of the psychological conditions between spirituality and WE among millennials working in India. To the best of the authors’ knowledge, this study can be considered one of the first studies that has attempted to understand the role of WPS and psychological conditions on WE levels of millennials.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

Financial reports are the basis of economic decisions that affect organizational interests and shareholders. However, there is a severe research gap concerning the factors affecting the quality of financial information (such as audit report readability and tone). Therefore, considering the importance of presenting high-quality financial information, this study aims to investigate the impact of intellectual capital (IC) and its components on the audit report's readability and tone.

The multivariate regression model tests research hypotheses. Then, hypotheses are tested via a sample of 824 observations of the listed companies on the Tehran Stock Exchange (103 companies) from 2014 to 2021, using the multivariate regression model based on pooled data and fixed effects.

Results determine that customer capital (CC) and structural capital (SC) are likely to influence the audit report tone positively. In general, the IC and human capital (HC) negatively impact auditors' tone. More analyses also document that IC and its CC, HC and SC components positively and significantly affect audit report readability based on two readability indices, including FOG and text length. Finally, findings pertaining to the third readability index (Flesch index) reveal that only HC and SC are robust based on this measurement, whereas the IC and CC have a negative and significant impact on the readability of auditors’ reports.

To the best of the authors’ knowledge, this study is the first to address this issue in emerging markets, and it provides helpful insights for users, analysts and legal institutions regarding IC, which significantly affects audit report readability and tone.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).

This study is a descriptive-survey type and the data were collected through a questionnaire distributed online. The statistical population consisted of auditors working in audit firms in Iran and the sample was selected using a random sampling method. Structural equation modeling was used to analyze the data.

The findings of this study suggest that the COVID-19 pandemic exacerbated the negative relationship between auditors’ work stress and AQ. In addition, the results indicate that client participation in the audit process did not significantly impact AQ during the COVID-19 pandemic.

Given the global and widespread impact of the COVID-19 pandemic on individuals’ lives and work settings, this study provides an opportunity to explore the challenges auditors face concerning health protocols and their well-being during the pandemic, specifically within the context of Iran. The unique circumstances of the pandemic have placed additional pressure on auditors to navigate and address the challenges arising from COVID-19 in their workplaces. Although research on the effects of the pandemic on accounting and auditing is ongoing, this study contributes to the literature by expanding our understanding of the specific implications and circumstances faced by auditors during the COVID-19 outbreak.

The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision.

This study obtains the data from three sources: Hofstede Framework, Pew Research Center and World Bank Enterprise Survey in cross-sectional mode. The final sample consists of 8,590 SMNCs from 45 countries as the observations. This study uses robust regression analysis to test the effects of culture, religiosity and controlling shareholders on the audited financial statements decision.

The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory.

This study fills a gap in the literature by providing empirical evidence on the cultural and religiosity effects on the accounting decision of SMNCs. The results can be used as the foundation for future research related to MNCs’ managerial behavior toward accounting policies, especially with the psychosocial factors.