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This study looked into the factors that could make a difference in teachers’ individual innovativeness and team innovativeness. We investigated five categories of factors: (1) innovation-related teacher preparedness, (2) innovation-related teacher professional development, (3) teacher professional practices, (4) teacher empowerment and (5) innovation-related teacher self-efficacy.

The data source is the 2018 Teaching and Learning International Survey (TALIS) US data. The samples include about 165 schools and 2,560 teachers. We applied the structural equation model to analyze the data and the unit of analysis is set at the individual teacher-level.

We found that all factors matter except professional development and that they matter differently for different innovativeness outcomes.

This study is significant in several aspects: first, it is among the first that examined the factors that could make a difference in teacher innovativeness. Second, we differentiated between individual and team teacher innovativeness. Third, the findings highlight the importance of several factors including teacher preparation, teacher collaboration, teacher participation in school decisions and teacher self-efficacy.

In recent decades, researchers have increasingly begun to study the effects of transformational leadership on various teachers’ attitudes in K-12 settings. However, studies on the effect of transformational leadership on the job satisfaction of vocational high school teachers are not sufficient. Therefore, in this study, the nature of the relationship between transformational leadership and job satisfaction in Turkish vocational high schools was examined.

The study data came from 847 teachers working at 82 state vocational high schools located in 12 regions in Türkiye. To test the research model, we conducted multilevel structural equation modeling to explore the structural relationships between transformational leadership, teacher professional learning, teacher’ self-efficacy and job satisfaction.

The analysis confirms that teacher professional learning and self-efficacy are prominent mediators in the relationship between transformational leadership and job satisfaction in Turkish vocational high schools.

The present study is expected to contribute to the body of research focusing on the effects of transformational leadership on job satisfaction in vocational high schools. Implications for theory, practice and policy are discussed.

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

A limited number of empirical studies have indicated that individuals who experience workplace ostracism tend to engage in subtle and retaliatory behaviors as a means of seeking inner peace. However, research on organizational behavior and employee psychology in relation to ostracism is still in its nascent stages. Specifically, further investigation is warranted to explore how supervisor ostracism influences task procrastination (TP) through psychological processes such as self-efficacy, self-esteem and motivation. Notably, a significant gap exists in the ostracism literature, as it has yet to thoroughly examine employee behaviors related to knowledge hiding (KH) and TP in the context of individual or team-based work (Zhao et al., 2016; Brouwer and Jansen, 2019). Therefore, the present study aims to address this gap and expand the research stream within the education sector by introducing “threat to self-esteem” (TSE) as a mediating factor in the outcomes of ostracism.

The study employed a quantitative approach, using questionnaires to collect data and mainly focused on statistics and standards. The authors used SPSS and Smart-PLS to employ numerical values developed from questionnaire surveys. Likewise, we employed primary data collection tools, including mixed survey analysis (self-reported and peer-reported). The data were collected from middle-level managers working in three public sector universities. By using a three-wave research design with a two-week interval in each phase, we were able to separate the measurement of the predictor and moderator factor [supervisor ostracism (SO) and individual resilience (IR)], mediator (TSE) and outcome variables (KH and TP).

The study has discovered a substantial relationship between variables, and all hypotheses are accepted according to the data results and findings. The study measures the effects of supervisor ostracism on knowledge hiding and task procrastination through mediating effect of threat to self-esteem, which individual resilience moderates. This study adds a few contributions to the current literature, following the goals stated above. First, this attempts to highlight employee KH behavior and TP behavior by identifying SO as the primary predictor.

The organization should closely monitor the level of workplace ostracism. One strategy to accomplish this goal is to routinely gauge the extent of ostracism at work using targeted techniques like surveys and observation. The organization can also create an employee assistance program for the workers to assist them in coping with the mistreatment and better adjusting to the workplace culture. Furthermore, employee empowerment and collaborative decision-making can boost workers' self-esteem, eventually leading to diminishing knowledge-hiding and procrastination habits inside the organization.

There is a research gap regarding the barriers to KH from the perspective of team dynamics and interpersonal mistreatment at work because prior research has focused on knowledge sharing, organizational culture and organizational obstruction. Research on organizational behavior and employee psychology in relation to ostracism is still in its nascent stages. Specifically, further investigation is warranted to explore how SO influences TP through psychological processes such as self-efficacy, self-esteem and motivation. Notably, a significant gap exists in the ostracism literature, as it has yet to thoroughly examine employee behaviors related to KH and TP in individual or team-based work.

This research aimed to determine the relationship between technostress and information technology support (IT) and HRIS-related user satisfaction. The study also investigated the moderating influence of technological self-efficacy on the links between technostress, IT support, and HRIS user satisfaction.

This quantitative study used the deductive research approach. The study's population was HRIS users from 37 Malaysian public sector organizations. The judgmental sampling technique was employed, and the sample size was 490. Data analysis was conducted through SPSS and PLS-SEM.

The study showed that technostress is significantly associated with HRIS user satisfaction. While IT support, results show that literacy support, technological support, and technological involvement facilities significantly correlate with HRIS user satisfaction. In contrast, innovation support had an insignificant relationship with HRIS user satisfaction. The study also tested the moderation effect of technology self-efficacy in the relationships and found that technology self-efficacy only moderated the association of technostress and HRIS user satisfaction.

HR departments of government agencies can use the study's findings to understand to what extent HRIS system users are satisfied and what needs to be done to improve the HRIS system. The study also sheds light on the technological pressures that employees encounter.

Present study contributed to the literature by developing a study model of technostress, information technology support, technology self-efficacy, and HRIS user satisfaction. Further, the relationship of technostress with HRIS user satisfaction and the moderating effect of technology self-efficacy was explored for the first time, representing the study's novelty. The study also contributed to social cognitive theory and the theory of reasoned action by exploring attitudinal and behavioral aspects along with the cognitive aspects of users.

This research aims to update the literature about the importance of reliability in supply chain (SC) and to find out the SC determinants.

This research surveys while contributing to the academic grasp of supply chain reliability (SCR) concepts. The study found 45 peer-reviewed publications using a structured survey technique with a four-step filtering process. The filtering process includes data reduction processes such as an evaluation of abstract and conclusion. The filtered study focuses on SCR and its determinants.

One of the major findings is that most of the study has focused on mathematical and conceptual studies. Also, this study provides the answer to a question like how can reliability be better accepted and evolved within the SC after finding the determinants of SCR.

The observed methodological gap in understanding and development of SCR was identified and classified into three categories: mathematical, conceptual and empirical studies (case studies and survey’s mainly). This research will aid academics in developing and understanding the determinants of SCR.

The purpose of this study is to examine the impact of anti-money laundering (AML) regulations on accrual earnings management (AEM) and real earnings management (REM) in Iran’s emerging capital market.

The panel data regression is used to testing hypotheses. The sample includes 2,020 data and 202 companies listed on the Tehran Stock Exchange (TSE) over a period of ten years from 2012 to 2021. Also, the companies covered in this study include financial and nonfinancial companies. Furthermore, the data related to the research variables were extracted from the annual financial statements and the TSE database.

The results show that compliance with AML regulations leads to a reduction in AEM and REM. In other words, companies with higher money laundering (ML) tend to manage their earnings, which is in line with agency theory.

This study has implication for policymakers and regulators, auditors and managers. Considering the negative impact of AML regulations on earnings management (EM), Iranian auditing firms need to emphasize on the full implementation of AML regulations in TSE. Also, the results of this research may aid policymakers and regulators to detect financial crimes through accounting signals.

To the best of the authors’ knowledge, this is the first study in an Iran capital market to examine the impact of AML regulations on EM in financial and nonfinancial companies. Previous research has not controlled for the effects of financial companies. Prior studies have not examined the effects of financial companies. In addition, this study differentiates itself from previous studies by introducing a new method for measuring the independent ML variable based on auditor opinions. The obtained data can aid international bodies to better understand compliance with ML regulations in Iran and can reduce their concerns in negotiations.

This study aims to provide empirical evidence on the impact of foreign share ownership on the liquidity of the Tunisian Stock Exchange (TSE).

The authors hypothesize in the first strand that stock liquidity could be positively affected by foreign ownership based on the real friction channel. The authors then hypothesize in the second strand, based on the information friction channel, that foreign ownership's impact on stock liquidity could be insignificant or negative and that foreign investors raise the level of information asymmetry. A sample of 318 firm-year observations from Tunisia over the 2012–2017 period and a random-effects estimation were used. Moreover, using the 2SLS estimator, a robustness check framework was applied in order to address any potential reverse causality concerns.

The authors find strong evidence that higher foreign ownership improves stock liquidity. More specifically, firms with higher foreign ownership engender a lower bid-ask spread, a better stock ability to absorb a large amount of trading volume, and a larger depth. These findings are still valid when reverse causality concerns are addressed through the use of the 2SLS estimator.

The paper contributes to the existing literature by focusing on the ownership–liquidity relationship on a frontier market. It provides further empirical support that higher corporate governance quality reduces the information asymmetry problem and enhances stock market liquidity.

This study aims to study the factors that drive non-users of digital banking services rendered by Islamic banks in Malaysia towards their adoption of digital services in the banking 4.0 era using the innovation diffusion theory (IDT), also known as the diffusion theory of innovation (DOI).

IDT theory and literature on intention to adopt digital bank services were reviewed in a bid to contribute to the factors that drive non-users to adopt digital banking.

The review suggests that the adoption of digital banking is determined not only by perceived relative advantage, and perceived compatibility but also by additional factors in IDT theory, which are technology self-efficacy and perceived expected benefits. On the contrary, perceived complexity does not turn out to be a factor of digital banking adoption.

Considering this paper in terms of the limited scope of the theory rendered and the context, it should be given proper attention when interpreting future outcomes when further investigations are brought into play in terms of population and sampling method.

This paper serves as a guide to ensure the better planning of non-users’ adoption factors related to Islamic bank customers in both theory and practice.

DOI is extended in the context of digital banking, as evidenced by empirical results, and literature shows that IDT integrated with the technology self-efficacy model is yet to be proposed in the digital banking adoption by Islamic bank customers. Additionally, variables, namely, perceived expected benefits and technology self-efficacy, are proposed in IDT’s existing model. Current findings will therefore serve as a relevant reference for digital technology specialists, policymakers, Islamic banks’ IT managers, academicians and future researchers.

The literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries with weaker application of accounting standards or weaker legal protection for investors. AC, therefore, are considered to be one of the essential tools available to directors in supervising management decisions regarding financial reporting. This paper aims to examine the influence of AC characteristics (ACC) on CA and how this relationship is moderated by the audit fee.

This study used probit regression to analyze 1,218 firm-year observations of listed companies in Tehran Stock Exchange from 2014 to 2020.

The results show that AC financial accounting expertise, AC independence, female AC membership and AC tenure were negatively related to CA. The negative relationship is highly pronounced when a firm incurs higher audit fees, and audit fees moderate the relationship between ACC and CA. Results for the robustness checks show that only AC independence was significant, and the results of other characteristics were not significant.

This research was conducted in an Iranian setting where the formation of ACs is on the verge of regulation; therefore, the data used for the study only contains the seven-year period of ACs’ statutory activity. In addition, a lack of consensus on the precise measures of an AC’s effectiveness could be considered as a restrictive factor.

The findings provide an initial insight into the effect AC on CA and moderating effect of audit fee on the relationship between ACC and CA.