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This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

This study aims to evaluate a novel mobile therapeutic videogame for adolescents with anxiety disorders (ADs), combining elements of cognitive-behavioural therapy and attention-bias modification, in terms of both its therapeutic efficacy over a controlled intervention and two-month follow-up, as well as the extent and implications of self-directed play.

A within-groups design with two parallel conditions [clinical anxiety (N = 16) and subclinical/at-risk (N = 15)] were measured on both self-reported anxiety and threat-detection bias (TDB) across three timepoints (pre- and post-intervention and two-month follow-up).

Significant reductions were observed in both self-reported state and trait anxiety and TDB over the course of the two-week intervention, which were maintained at follow-up. Engagement in self-directed play during the follow-up period significantly predicted outcomes at two-month follow-up for clinical participants.

To the best of the authors’ knowledge, this paper represents the first of its kind to evaluate a mobile therapeutic game designed with and solely for adolescents with ADs. This study also represents the first of its kind to examine the extent and implications of self-directed play for outcomes.

This paper aims to investigate the interrelated role of relational commitment and dependence as drivers of key performance outcomes. Specifically, the authors provide a conceptual model of the impact of commitment on relationship value dependence and switching cost dependence. The authors further investigate how these dimensions of dependence offer differing noneconomic and economic paths to strategic and financial performance.

Survey data was collected from 296 purchasing agents across multiple industries located in the USA. The conceptual model and accompanying hypotheses were tested via partial least squares structural equation modeling.

The results show that the relational path is driven by affective and normative commitment, which are related to relationship value dependence. Conversely, calculative commitment is related to switching cost dependence. This economic path is related to both strategic and financial performance, whereas the relational path is more closely related to strategic as opposed to financial performance outcomes.

This study extends research on Business-To-Business (B2B) relationships by leveraging social exchange theory to examine the interrelated roles played by two forms of dependence on performance outcomes. Thus, the authors answer Scheer et al.’s (2015) call for research into the two distinct types of dependence – relationship value and switching cost dependence – and their roles in determining B2B relationship outcomes. The findings contribute to the literature by integrating social exchange and relationship marketing concepts to develop a dual pathway approach to B2B partnerships.

The results suggest that dependence is not necessarily negative for firms. Specifically, buyers can and do still exhibit positive performance, both strategic and financial, in relationships with suppliers even when dependent on the relationship. Regardless of whether buyers are dependent due to a relationship or economic factors, both can, in different ways, lead to positive strategic and financial outcomes. Together, the authors contribute to the understanding of B2B partnerships by offering guidelines for both buyers and suppliers in the dyad.

The authors derive a comprehensive model depicting primarily relational and economic paths to performance through different types of commitment and dependence. The authors contribute to the literature by demonstrating that relational and economic paths to success are not the same, highlighting how firms could influence performance even when the relationship is not necessarily characterized by generally positive relational benefits and behaviors.

This study aims to examine how leadership identity manifests at the individual and collective levels within a relational training context among a group of multicultural higher education students.

This is a case study and examines the interactions among eight multicultural students through the theoretical lens of leadership identity development (LID) theory.

The main findings of this study suggest that LID manifests through an open will and intensifying motivation to the collective impulse of achieving shared goals through nurturing the collective cognition to integrate diverse perspectives and a broadening view of leadership as a collective capacity for co-creation and generativity.

Although the paper builds on a case study with a limited number of participants and the ability to generalise its findings is partial, the study may provide practical applications for training leadership in other collaborative contexts and supporting it at the individual and collective levels.

The LID theory and LID model have been applied simultaneously to a training lab to examine how LID manifests among a multicultural group of higher education students. The lab emphasises a participatory leadership-oriented pedagogy.

Existing literature demonstrates the important role of information transparency in enterprise development and market surveillance. However, little empirical research has examined the information transparency effect in supply chain management. This study aims to fill this gap by exploring the significant role of information transparency on supply chain financing and its mechanism, taking trade credit as the starting point.

From the data set comprising 3,880 Chinese firms with A-shares listed on the Shenzhen and Shanghai Stock Exchanges from 2011 to 2020, we obtain the basic picture of information transparency and trade credit. Panel fixed effects regression is used to test the hypotheses concerning the antecedents to trade credit.

The empirical results show that: first, information transparency can significantly support corporate access to trade credit and is found to facilitate financing by mitigating perceived risk. Second, among companies with higher levels of financing constraints, weaker market power and more concentration of suppliers, information transparency promotes trade credit more markedly. Third, the outbreak of COVID-19 causes a substantial increase in uncertainty and risk in external circumstances and then the effect of information transparency is weakened. Fourth, the contribution to trade credit is likely to be stronger for disclosures containing management transparency elements compared to single financial transparency.

To the best of our knowledge, this study is one of the first to explore the positive role of information transparency to supply chain financing, which to a certain extent makes up for the lack of information transparency research in the supply chain. It provides new ideas for enterprises to obtain trade credit financing and promote the improvement of supervision departments’ disclosure policies.

This study aims to investigate replies to the top 10 comments under Always “Like a Girl” YouTube femvertising video to gauge consumers’ responses regarding femvertising as well as relationships among commenters.

This study adopted a mixed research methods design. A user analysis and a qualitative content analysis were conducted to examine the replies of the top 10 comments with the most replies to reveal not only the topics but also relationships and patterns among those comments and commenters.

The user analysis found that across all the 10 comment-and-reply units, in 8 units, the user of the original primary comment, the conversation starter, was also the user who was targeted most often. The qualitative content analysis revealed four themes from the 10 comment-and-reply units: multilayered emotional responses, a gendered society, complex coexisting relationships and a melting pot.

The findings of this research offer significant extensions to the understanding of public sphere theory within the contemporary digital media landscape. By analyzing the nature of replies to digital advertisements, the study illuminates how various types of user engagement–whether it be inquiry, laudation, debate, or flame–play a critical role in shaping the digital public sphere.

The study underscores the importance for marketers to scrutinize both comments and replies to effectively utilize femvertising on social media, particularly YouTube. By understanding the emotional dynamics of user interactions, marketers can craft strategies that evoke positive responses and mitigate negative ones. Engaging with users who are open to changing their views or mediating discussions can also be beneficial, as can the use of AI tools to maintain focus on the content rather than on individual commenters. Such approaches can enhance the perception of femvertising campaigns and foster a more constructive dialogue within the social media space.

This study contributes to the literature by investigating the replies of comments, interactions, relationships and patterns among YouTube commenters that may generate valuable insights for advertisers and marketers to be aware of the possible issues and monitor the sentiment of commentaries, thus, developing effective strategies to better connect with consumers. This extends the understanding of public sphere theory in the contemporary digital media landscape.

In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices.

The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data.

The authors’ findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation.

This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors.

This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.