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This study empirically verified employee engagement (EE) as an outcome of organizational communication and confirmed that the formation of EE is strengthened when smartphone use (SU) is at a higher level.

A quantitative approach was used in this research, whereby 408 valid samples were collected with an online survey. The hypotheses of direct effects were tested using the structural equation modeling (SEM) procedure, and the moderating effects were tested using the unconstrained product indicator method and the PROCESS macro.

The results showed that EE was significantly influenced by person–organizationvalue fit (POVF), transformational leadership (TFL) and job autonomy (JA), and the effects of POVF and TFL were moderated significantly by SU. Although the influence of social support (SS) on EE was insignificant in the full model, SU moderated the effect of SS. The evidence also showed that work–family conflict (WFC) had no negative impact on EE.

The participants of this study were restricted to a local area.

Organizations should develop job designs via two-way communication to bring up EE and SU can facilitate the process.

Previous research has identified EE as an outcome of organizational communication, but this concept has not yet been empirically verified. This research provides evidence to verify the above-mentioned concept and additionally confirms the moderating role of SU.

Expatriation is known to be stressful. The purpose of this paper is to examine stress as an antecedent of substance use (SU) during expatriation and related effects on expatriates’ work adjustment. Moreover, the study sheds light on individual-level moderators (i.e. gender and prior international experience) and organizational-level moderators (i.e. organizational social support) that might condition the stress–SU link.

This work adopts a quantitative survey approach. It is based on two studies, one of 205 expatriates and one of 96 expatriate–supervisor dyads. The data were collected through personal networks and with the help of multinational companies.

This research shows that stress at a medium- to high-level increases SU among male expatriates, but not among female expatriates. Expatriates with substantial prior international experience were identified as being more prone to react to stress by resorting to SU. It also provides evidence that SU to aid coping harms professional adjustment. Moreover, some implications relating to professional adjustment are discussed.

SU was self-reported; this may have deterred users from accurately reporting their consumption levels. Moreover, convenience samples have been used. Preventive actions limiting SU, such as well-being programs, could be sponsored by local human resource managers in order to limit this phenomenon.

This work is one of the first to analyze SU among expatriates. It shows that some expatriates are more at risk than others of resorting to such use to cope with the hardships of expatriation.

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.

Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.

Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature, studies of participative budgeting posit superiors that range from passively committed to highly active participants, some of whom are permitted to communicate, choose compensation schemes, negotiate with subordinates, and reject budgets. This paper synthesizes and analyzes experimental research in participative budgeting with a focus on the role of the superior defined in the research design, and on how that role affects budget outcomes, subordinate behavior, and in some cases superior behavior. We demonstrate how superior type influences economic and behavioral predictions, and likewise affects budgeting outcomes and the interpretation of the results. This paper is intended to further our understanding of how superior type affects behavior in participative budgeting studies, and to facilitate the choice of superior type in future research designs.

To better understand the relationship between the headquarters and subsidiaries of multinational corporations, we introduce and test a theoretical framework that builds on and extends the positive agency theoretic corporate governance literature. Results indicate that there are three types of subsidiary bundles of corporate governance mechanisms that are used by multinational corporations. In addition, the following factors can help predict what type of subsidiary bundle a multinational corporation will use to align the interests of its headquarters with a particular subsidiary: the multinational corporation’s international strategy, its subsidiary’s importance, environmental uncertainty faced by its subsidiary, and its subsidiary’s age.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Studies which assess the relationship between scanning behavior (SB) and strategic uncertainty (SU) have shown mixed results. The lack of consistency in measurement constructs and differences in underlying assumptions for SU may explain these empirical inconsistencies. Earlier studies have adopted measurement constructs which ignore the interaction effect between the two dimensions of SU – variability and complexity. Our study suggests adopting new measurement constructs for SU that sort uncertainty into four distinct categories based on the interaction of the two environmental constructs, variability and complexity, as drawn from categorizations originally proposed by Duncan. This new measurement approach will provide a means to generate consistent results in research on the relationship between SB and SU. We provide a practical example using the strategic environment in the health care industry to illustrate for managers a more precise way to assess their external environment.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement.

El presente trabajo indaga acerca del estado actual de la legislación de alojamiento turístico bajo la modalidad de apartamentos turísticos y viviendas de uso turístico en España.

Se trata de una investigación exploratoria centrada en el análisis de una tipología específica dentro del subsector hospedaje. Se basa en un trabajo de gabinete (recopilación bibliográfica y normativa).

Como resultado, se advierte que la legislación de alojamiento turístico bajo la modalidad de apartamentos y viviendas de uso turístico en España ha experimentado un creciente desarrollo en la última década y presenta un importante nivel de dispersión, un alto grado de heterogeneidad en los criterios de categorización, y en algunos casos falta de incorporación de aspectos claves como la accesibilidad, la calidad y la sostenibilidad.

La originalidad del estudio se fundamenta en el análisis comparativo de la regulación que las Comunidades Autónomas realizan de esta modalidad de alojamiento turístico denominada en la mayoría de las normativas analizadas de apartamentos turísticos y viviendas de uso turístico. El trabajo comprende un estudio actualizado de la legislación autonómica en la materia.