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This study examines how bilateral international trade among mandatory International Financial Reporting Standards (IFRS) adopter countries moderates the relation between IFRS adoption and firms’ financial reporting quality.

The authors use data from 2007 to 2015 and focus on publicly listed firms from non-European Union countries that adopted IFRS on a mandatory basis.

The authors find that the interaction between mandatory IFRS adoption and a country’s bilateral trade with other countries using IFRS is negatively and significantly related to accruals-based earnings management, which is an inverse measure of financial reporting quality. This result is driven by firms in less developed countries. The improvement in accounting quality is for firms located in countries that both fully and partially adopt IFRS. The authors also find a significant and negative coefficient for the relation between real earnings management and the interaction between mandatory IFRS adoption and a country’s bilateral trade with other IFRS countries in the post-global financial crisis period.

Overall, the authors’ results are consistent with the notion that the mandatory adoption of IFRS creates a positive externality where firms improve their accounting quality because increased financial statement comparability means that foreign customers and suppliers can monitor the quality of earnings more easily.

Using the lens of upper echelons theory, this study examines the degree to which National Collegiate Athletic Association athletic department performance outcomes are associated with the personal characteristics and experiences of the athletic director leading the organization.

The authors match organizational performance data with athletic director and institutional characteristics to form a robust data set spanning 16 years from the 2003–04 to 2018–19 seasons. The sample contains 811 observations representing 136 unique athletic directors. Fixed effects panel regressions are used to analyze organizational performance and quantile regression is used to analyze organizational revenues.

The authors fail to uncover statistically significant evidence that athletic director personal characteristics, functional experience and technical experience are associated with organizational performance. Rather, the empirical modeling indicates organizational performance is primarily driven by differentiation in the ability to acquire human capital (i.e. playing talent). The results also indicate that on average, women are more likely to lead lower revenue organizations, however, prior industry-specific technical experience offsets this relationship.

In opposition to upper echelons research in numerous settings, the modeling indicates the personal characteristics and experiences of the organization's lead executive are not an economically relevant determinant of organizational performance. This may indicate college athletics is a boundary condition in the applicability of upper echelons theory.

The purpose of this study is to extend Bippus and Young’s (2005) study and examine the effectiveness of the “I-you,” “I,” “You,” “We,” “But” and Question-based “Why” statements from Winer’s (2021) verbal coding program of conflict management using Bandura’s (1977) social learning theory (SLT).

Mixed methods were used using 175 university students from Texas and New York. A cross-sectional convenience sampling approach was conducted. Survey data was collected using Qualtrics.

Descriptive results demonstrated that the “We” statement was the most passive, the “I-you” statement was the most assertive and the “But,” “I,” “You” and Question statements were perceived to be aggressive. In addition, assertive “I-You” statements were perceived to be more effective in resolving the conflict and maintaining a relationship, whereas aggressive statements were less likely to resolve the conflict and maintain the relationship. Qualitative themes also support the “I-You” statement as the most assertive, while the “But,” “You” and “I” statements were found to be the most aggressive statements.

Implications and applications are discussed to stimulate future research among researchers and practitioners when addressing conflict. Being aware of the verbal statements that de-escalate conflict may be helpful in solving conflict in interpersonal, family and professional relationships. Future trainings can adopt effective verbal statements to resolve conflict when experiencing anger issues. Future research can continue to investigate verbal communication statements using SLT to help practitioners and managers address conflict in interpersonal relationships.

This study examines verbal statements in relation to communication styles and conflict management.

The purpose of this paper is to identify the factor structure of safety culture construct among engineering students at university context and to examine the measurement invariance of this instrument across different socio-demographic groups in a sample of engineering students in the United Arab Emirates (UAE).

An exploratory online questionnaire was completed by 770 undergraduate and postgraduate engineering students across the UAE. Data were analyzed using a diversified multi-group and a robust and sophisticated cross-validation testing strategy. Confirmatory factor analysis (CFA) was used to test factor structures identified in previous studies. Multi-group invariance testing was conducted to determine the extent to which factor structure is comparable across groups (i.e. gender, educational and experiential background).

Three-factor model was preferred for its parsimony. The results showed that the level of safety awareness and attitude is relatively satisfactory, whereas safety behaviour is inadequate. No significant difference was showed in multi-group invariance between demographic groups.

This research is a cross-sectional study and limited to the views of engineering students (informal group). The study would benefit from both informal and formal groups in assessing safety culture at university for a robust empirical evidence. The research highlights relevant implications for policy and program development, by pointing to the need to promote safety culture and mitigate safety-related accidents among engineering students.

This paper offers insight into benefit of understanding the level of safety culture among engineering students and extend knowledge of informal group involvement in safety-related accidents at university level.

The authors analyze the association between the functional background of the compensation committee chair and CEO compensation. The analysis is motivated by the continuing debate about the reasonableness of executive pay patterns and the growing emphasis on the role of compensation committees.

The authors define three expert categories—accounting, finance, and generalist—and collect data on the compensation committee (CC) chairs of the S&P 500 firms from 2008 to 2018. The authors run an ordinary least square model and regress CEO total and cash compensation on the three expert categories.

The authors find that firms in which the CC chair has expertise in accounting, finance, and general business favor performance measures that are more aligned with accounting, finance, and general business, respectively. There is little evidence that CC chairs who are CEOs of other firms endorse more generous pay for the host CEO; the authors find some evidence that CC chairs tenure relative to the host CEO's is negatively associated with the level of the CEO's pay.

This study suggests that firms and regulators should consider the background of the compensation committee chair to understand the variations in top executive.

Companies desiring to link executive compensation to particular areas of strategy must also consider matching the functional background of the compensation committee chair with the target strategy areas. From regulatory standpoint, requiring compensation committees to operate independent of inside directors can reduce attempts by inside directors to skim the process, but a failure to also consider the impact of compensation committees' discretion over the pay-setting process can distort the executives' pay-performance relation.

This is the first study to examine the effects of the functional background of the compensation committee chair on CEO compensation.

The purpose of this paper is to engage in a systematic examination of previous scholarship on the relationship between Sharia governance (SG), which is represented by the Sharia Supervisory Board (SSB), and the Internal Sharia Review (ISR), to determine whether the ISR can minimize financing risk in Islamic banking.

The literature search consisted of two steps: a randomized and systematic literature review. The methodology adopted in this article is a systematic literature review.

To reduce the risk of financing in Islamic banking, SG must be implemented optimally by making rules regarding the role of the SSB in supervising customer financing. In addition, it is a necessary to establish an entity that assists the SSB in the implementation of SG, namely, the ISR section, but there is still very little research on the role of the SSB and ISR in minimizing financing risk.

Establishing an ISR to assist the SSB in carrying out its duties has direct practical implications for Islamic banking: minimizing financing risks and compliance with Islamic Sharia principles. In addition, new rules regarding the role of SSBs and the ISR in reducing credit risk include monitoring customers to ensure that they fulfill their financing commitments on time. This new form of regulation and review can be used as a reference by the Otoritas Jasa Keuangan or Finance Service Authority to create new policies or regulations regarding SG, especially in Indonesia.

Subsequent research may introduce other more relevant variables, such as empirically testing the competence, independence or integrity of SSB and the ISR team as it attempts to minimize the risk of financing in Islamic banks. In addition, further research is expected to examine whether the SSB or the ISR team has a positive or negative influence on the risk of financing Islamic banks with secondary data.