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Article
Publication date: 3 March 2023

Zeena Mardawi, Elies Seguí-Mas and Guillermina Tormo-Carbó

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the…

Abstract

Purpose

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

Design/methodology/approach

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

Findings

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

Practical implications

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

Originality/value

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

Details

Meditari Accountancy Research, vol. 31 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 14 December 2023

Wengang Zhang and Feng Xu

This study aims to investigates the influence of proactive personality on employee radical creativity through transformational leadership, professional ethical standards and…

Abstract

Purpose

This study aims to investigates the influence of proactive personality on employee radical creativity through transformational leadership, professional ethical standards and creative self-efficacy.

Design/methodology/approach

The data were collected from 343 superior–subordinate dyads in China. A confirmatory factor analysis was performed to measure the validity of the variables. A regression analysis was performed to assess the relationship between model assumptions.

Findings

The results showed that: (1) Proactive personality was positively related to employee radical creativity. (2) Transformational leadership and professional ethical standards moderated the relationship between proactive personality and radical creativity. Specifically, the relationship between proactive personality and employee radical creativity was strong, as expected. It was the strongest in the presence of high transformational leadership and high professional ethical standards. (3) Creative self-efficacy acted as a mediator in this interaction.

Originality/value

This study is a pioneering investigation in the Chinese context. It empirically examines the interactive relationship between proactive personality and radical creativity through transformational leadership and professional ethical standards. Additionally, it substantiates creative self-efficacy as the psychological mechanism behind this interaction. Consequently, this study offers a comprehensive framework with potential implications for personality assessments in the workplace, leadership training, criteria formulation and enhancement of radical creativity.

Article
Publication date: 22 January 2024

Hao Chen, Lynda Jiwen Song, Wu Wei and Liang Wang

The purpose of this study is to test the mechanism of visionary leadership on subordinates' work withdrawal behavior through cognitive strain and psychological contract violation…

Abstract

Purpose

The purpose of this study is to test the mechanism of visionary leadership on subordinates' work withdrawal behavior through cognitive strain and psychological contract violation, and also to reveal the possible dark side of visionary leadership. The moderation effects of subordinates' facades of conformity and leader behavioral integrity in the cognition–affect dual-path process are also discussed.

Design/methodology/approach

This study conducted a three-wave longitudinal survey. The data were collected from 574 employees and their superiors in several Chinese enterprises. The authors used Mplus 7.4 and adopted a bootstrapping technique in the data analysis.

Findings

Visionary leadership has positive effects on cognitive strain and psychological contract violation; cognitive strain and psychological contract violation mediate the relationship between visionary leadership and work withdrawal behavior, respectively. Subordinates' facades of conformity and leader behavioral integrity moderate the positive effects of visionary leadership on cognitive strain and psychological contract violation, as well as the indirect effect of visionary leadership on subordinates' work withdrawal behavior through cognitive strain and psychological contract violation.

Originality/value

This study reveals the underlying mechanism of visionary leadership's negative impact on job outcome through the cognition and affective reaction of subordinates to visionary leadership, and broadens the scope of visionary leadership research. It also provides some practical suggestions on how to transmit the organizational vision effectively and reduce subordinates' work withdrawal behavior.

Article
Publication date: 17 January 2023

Martin Evans and Peter Farrell

The modern construction industry is highly competitive and cost driven, with tangible adversarial relationships between projects' contractual parties at individual and…

Abstract

Purpose

The modern construction industry is highly competitive and cost driven, with tangible adversarial relationships between projects' contractual parties at individual and organisational levels; there are conflict of interest as people to survive. Accordingly, team leaders on construction megaprojects (CMPs) in multinational engineering organisations strive to survive in such competitive markets. The research’s aim is to investigate relationships between team leaders' tenure and management styles towards professional subordinates on CMPs and elaborate how corporate governance can optimally address this conflict of interest and adversarial relationships.

Design/methodology/approach

The research methodology adopted processes of inducting theory using case studies. A qualitative approach was adopted as a primary data collection and analysis source. It involved case studies through primary data collection in semi-structured face-to-face interviews with 38 professional subordinates (interviewees) to discuss impacts of team leaders' tenure on their management style (a five-team leader, case studies). The research methodology is based on building theories from case study grounded theory research methodologies.

Findings

The research introduced the notion that team leader survival syndrome is pronounced and evidenced by adversarial reactions towards new or experienced professional subordinates where team leaders perceive professional subordinates, especially at senior technical levels, as potential risks that jeopardise their positions and employment survival possibilities. The syndrome is proven based on real-life case studies; it is constant, tangible and serious disorder of attitudes and behaviours. Longer tenure stimulates and accelerates these phenomena and syndrome, with 58% of team leaders exhibiting such syndromes. Optimum employee tenure is between 7 and 10 years. Corporate governance provides good resolution practices.

Research limitations/implications

The research implications are useful to construction industry and academia. However, the analysis is limited to the case studies considered in Canada and Qatar. Due to small sample size for both case studies and respondents to the questionnaire survey, it is recommended for future exploration to expand the scope of research to larger sample size and various demographic and geographical locations.

Practical implications

Corporates should acknowledge the presence of team leader survival syndromes. They should thoroughly investigate sociopolitical relationships behind it and seek to understand consequences on professional subordinates. Corporates should also adopt a 360-degree feedback system; they should limit trust given to team leaders in this regard to responsible trust, to eliminate manipulation. Team leaders are perceived as being not always truthful and misrepresent capabilities and performance of their professional subordinates to senior managers. Corporate governance holistic multidimensional perspectives are required to provide resolutions of team leader survival syndromes.

Originality/value

The research has discovered a phenomenon that team leaders on CMPs in architecture, engineering and construction (AEC) organisations, prompted by virtue of long tenure in corporates or by power of their managerial level in organisations, perceive their professional subordinates, especially senior technical employees, as potential risks. It is thought promoting them would put their own positions and security of tenure at risk. Hence, team leaders act adversarially, to enhance their own survival prospects. This research introduced the novel team leader survival syndrome and introduced analyses, practical implications and recommendations.

Open Access
Article
Publication date: 6 July 2023

Gerry Larsson, Madelene Höglund and Jonas Henrysson

The Indirect Leadership Questionnaire (ILQ) is constructed to measure important parts of a theoretical model of indirect leadership to be used in leadership courses for high-level…

Abstract

Purpose

The Indirect Leadership Questionnaire (ILQ) is constructed to measure important parts of a theoretical model of indirect leadership to be used in leadership courses for high-level managers. The ILQ consists of 15 model-derived items plus extra space that provides for free-text comments. This study aims to evaluate the psychometric properties of the ILQ, its predictive power and practical usefulness in indirect leadership courses and to evaluate the indirect leadership model in the light of new data.

Design/methodology/approach

The study sample consisted of 225 higher managers and 6–10 of their subordinates (total: 1,703). The latter were working at least two hierarchical levels below their higher manager. The managers made self-ratings, and the subordinates rated their respective higher manager using the ILQ.

Findings

Results showed that the ILQ has acceptable psychometric properties in terms of dimensionality (two model-compatible factors were obtained), reliability, discriminability and predictive power. Previous problems with many “Don’t know” responses from subordinates working two or more hierarchical levels below their higher manager were considerably reduced. A qualitative analysis of the free-text responses showed that indirect leadership behaviors that can be seen as inspirational influence and communication skills should be more emphasized in future indirect leadership courses. The leaders’ personality, task-related competence and performance-orientation were also highlighted more than in the indirect leadership model.

Research limitations/implications

It was concluded that the ILQ is a useful tool in indirect leadership courses but that it is too limited to be used as a basis for theory development of indirect leadership.

Originality/value

The ILQ has acceptable psychometric properties and provides an easy-to-use tool to gain practical, usable knowledge of the “how’s” of indirect leadership.

Article
Publication date: 28 September 2023

Jie Huang, Yali Li and Chunyong Tang

Drawing on the conservation of resources theory, the present research paper examines the moderating role of leaders' Machiavellianism in the relationships between the desire for…

Abstract

Purpose

Drawing on the conservation of resources theory, the present research paper examines the moderating role of leaders' Machiavellianism in the relationships between the desire for promotion, workplace anxiety and exploitative leadership.

Design/methodology/approach

The authors collected matched time-lagged data from part-time MBA students and their subordinates. The subordinate questionnaires were paired and coded by the researchers and then directly distributed and instructed to be filled out, which would not be known to the MBA students. The final sample size came to 370 leader-subordinate dyads. The data were analyzed using SPSS 24 and Mplus 7.0.

Findings

Leaders' desire for promotion is positively related to exploitative leadership via workplace anxiety. Furthermore, this mediating effect is significant when Machiavellianism is high, but not when Machiavellianism is low.

Originality/value

For business ethics scholars and practitioners, this study points out that leaders with a desire for promotion can produce workplace anxiety, lead to subordinates' perception of exploitative leadership and how this process varies by key personality trait—Machiavellianism.

Details

Career Development International, vol. 28 no. 6/7
Type: Research Article
ISSN: 1362-0436

Keywords

Article
Publication date: 2 April 2024

ChungJen Chien and YuChi Lin

Ethical leadership has been recognized as a critical factor in encouraging employees’ moral voices. This study offers a dual-route model to understand this process. The boundary…

Abstract

Purpose

Ethical leadership has been recognized as a critical factor in encouraging employees’ moral voices. This study offers a dual-route model to understand this process. The boundary conditions of these two routes are discussed herein.

Design/methodology/approach

The data originate from a multiwave, multisource survey study of 212 leader–subordinate dyads in Taiwan drawn from a variety of industry sectors.

Findings

The findings validate both the cognitive (moral efficacy) and affective (affective attachment) pathways from ethical leadership to moral voice, influenced by the organizational factor of political climate. While the moral efficacy pathway is more pronounced in a situation of weak political climate, the affective attachment pathway remains effective regardless of the climate’s strength.

Practical implications

Managers need to identify if their organization prioritizes rational professionalism or interpersonal affection. In the former case, they should focus on the learning effects of ethical leadership. Conversely, in the latter, the emphasis should be on the leader-subordinate relationship. Doing so optimizes the effectiveness of ethical leadership in growing moral voices.

Originality/value

Considering both cognitive and affective routes from ethical leadership to moral voice could integrate social learning theory (SLT) and social exchange theory (SET). Identifying factors influencing these two routes resonates with the leader–situation interaction perspective. This research deepens the understanding of ethical leadership's effects on encouraging and protecting employee moral voice.

Details

Journal of Managerial Psychology, vol. 39 no. 4
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 25 April 2023

Xiaolin (Crystal) Shi, Xingyu Wang and Sean McGinley

The purpose of this paper was to investigate how managers react to their own abusive supervision. Accordingly, this research identified a mechanism that managers may use to make…

Abstract

Purpose

The purpose of this paper was to investigate how managers react to their own abusive supervision. Accordingly, this research identified a mechanism that managers may use to make amends for their abusive supervisory behaviors.

Design/methodology/approach

Two studies were designed. Study 1 was an online experimental study involving 99 full-time managers in the hotel industry that examined how managers’ internal factors moderated the relationship between enacted abusive supervision and embarrassment. By applying a critical incident technique to survey 235 full-time managers in the hospitality industry in Study 2, the moderating role of power distance belief as a context-related factor was tested. Furthermore, the mediating role of embarrassment between managers’ abusive supervision and their impression management was examined.

Findings

Managers who enact abusive supervision may experience embarrassment and thus be more likely to use impression management tactics, such as apology. Moreover, this study revealed the boundary conditions that influence managers’ reaction toward their own abusive supervision.

Practical implications

Hospitality industry practitioners can use the findings of this study as a basis for the development of policies and training programs to promote positive organizational culture and minimize unethical workplace behaviors.

Originality/value

Previous studies in this area have focused on subordinate-centric perspectives; this study is one of the few that has examined abusive supervision from an actor-centric perspective.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 1
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 2 October 2023

Danyu Huang and Hao Zhou

The main objectives of this study were to examine the congruent/incongruent effects of ethical leadership–abusive supervision (EL-AS) on employees' job performance (JP), mediated…

Abstract

Purpose

The main objectives of this study were to examine the congruent/incongruent effects of ethical leadership–abusive supervision (EL-AS) on employees' job performance (JP), mediated by employees' workplace emotions.

Design/methodology/approach

In this study, multiphase data were collected from 276 frontline employees at a large automobile manufacturing company in southwest China. The hypotheses were tested performing polynomial regression and response surface analysis.

Findings

The results revealed that employees in “high–high” and “high–low” EL-AS experienced more positive emotions (PE), while “low–high” EL-AS triggered more negative emotions. Furthermore, employees' workplace emotions mediate the effect of EL-AS's congruence/incongruence on employees' JP.

Practical implications

Leaders should notice the paradoxical effects of EL and AS and adopt ambidextrous thinking to enhance subordinates' PE.

Originality/value

This study enriches the literature on paradoxical leadership by exploring the complex consequences that may result from the incongruent practice of two leadership behaviors that are often considered paradoxical in nature. Furthermore, it shifts from the previous leader-centered perspective to a subordinate-centered perspective, complementing the theoretical perspectives of EL and AS research. And it deepens the understanding of the relationship between paradoxical leadership and employees' work outcomes by exploring the intrinsic affective mechanism.

Details

Journal of Managerial Psychology, vol. 38 no. 8
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 9 August 2022

Salman Zulfiqar, Zoia Khan and Chunhui Huo

The study aims to explore ‘motivational climate', which designs the recurring patterns associated with employees' attitudes, behaviour, and feelings. If organizations successfully…

Abstract

Purpose

The study aims to explore ‘motivational climate', which designs the recurring patterns associated with employees' attitudes, behaviour, and feelings. If organizations successfully adopt a motivational climate, such climate influences the performance and behavior of employees to a great extent. Responsible leadership plays a constructive role in injecting a motivational climate in an organization to ensure information flow. In a motivational climate, top management or leaders reward their employees for individual progress, improvement and mastery. Knowledge sharing is supported in a mastery climate because such a climate can reduce the motive of knowledge hiding and instead further help in stimulating creativity.

Design/methodology/approach

Study was to scrutinize a moderated-mediation model, a quantitative hypothetic deductive approach to verify the hypotheses of the study. The data were gathered from employees and supervisors of advertising agencies and marketing departments in metropolitan cities of Punjab, Pakistan. Such firms and departments are considered because they offer a great opportunity to relevant variables and their relations. These organizations and departments are the most creativity-seeking domains and involve frequent interactions (for instance, regular meetings) between leaders with their employees and among peers. Data were primarily gathered from managerial employees performing their duties in the areas mentioned above.

Findings

Current study reveals that RL has a positive and significant relation with employee creative behaviour. Increasing RL characteristics can ultimately boost employee performance in the creativity domain. Being a responsible leader becomes mandatory for leaders to foster employee creativity to maintain the sustainability of an organization. It is confirmed from the results that responsible leadership articulates the mind thinking of employees, which creates an open environment of information while persuading creative and similar behaviour.

Originality/value

The current research investigates how responsible leadership can efficiently leverage the stakeholder approach in influencing employees through a knowledge-based pathway to boost their creative behaviour. The current study tends to uncover the mediating effect of the basic construct of knowledge management, which is knowledge sharing. Knowledge sharing enables employees to exchange their information while creating mutual understanding, which helps in the smooth flow of knowledge within the organization; this flow enriches employees to think openly in a creative and appreciative environment.

Details

Kybernetes, vol. 52 no. 11
Type: Research Article
ISSN: 0368-492X

Keywords

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