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In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

Many youths are out-of-school with few having the basic sustainable skills to earn a living. Some of the engaged ones have interpersonal relationship and other problems that can sustain the successes of their business. Therefore, this study is set to investigate the relationship between affective behaviour, emotional intelligence and success of out-of-school youths in cell phone maintenance enterprise.

Purposive sampling technique was used to select the sample. Of the total, 350 out-of-school youths who are engaged in cell phone maintenance enterprise in computer village Ikeja, Lagos State, Nigeria, were used as a sample, but 292 samples with completely filled research instrument were used for the study. Data collected were validated through the principal component analysis and the hypothesis tested through the confirmatory factor analysis using AMOS and SPSS.

The result of the study showed that affective behaviour and social skills do not necessarily predict but self-motivation predicts the career success of out-of-school youths in cell phone maintenance enterprise. Self-awareness, emotional regulation, social awareness and emotional receptivity significantly influence affective behaviour towards success in their chosen career.

This study enhances the cell phone maintenance association or group to adopt the participation of on-the-job training of their members to help them build good relationship and self-esteem. The training will improve their emotional intelligence and further enhance the creation of a formidable emotional intelligent workplace team.

The study affirms that the constructs of emotional intelligence are predictors of career success among out-of-school cell phone maintenance. It boosts their moral and psychological behaviours towards building good customer relationship which culminates into success in their career area. This study also motivates the out-of-school youths that success is multifaceted that involves building adequate personal and social relationship within the circle of their co-maintenance personnel and customers.

This study showed that success in any chosen career involves adequate training, inter- and intra-personal relationship and building adequate emotional intelligence to overcome the varying challenges that may be encountered. Also it indicated that personal development in a chosen career is essential and career successes can be built around personal goal orientation rather than building it in circle of people around. The study does not totally neglect social relationship because no man can live and succeed in isolation.

This paper is one of the first studies to examine specificities, including limits of mindfulness at work in an African organisational context, whilst dealing with the ongoing COVID-19 pandemic. It specifically addresses the role of organisational and managerial support systems in restoring employee wellbeing, social connectedness and attachment to their organisations, in order to overcome the exclusion caused by the ongoing pandemic.

The study uses a qualitative research methodology that includes interviews as the main data source. The sample comprises of 20 entrepreneurs (organisational leaders) from Ghana and Nigeria.

The authors found that COVID-19-induced worries restricted the practice of mindfulness, and this was prevalent at the peak of the pandemic, particularly due to very tough economic conditions caused by reduction in salaries, and intensified by pre-existing general economic and social insecurities, and institutional voids in Africa. This aspect further resulted in lack of engagement and lack of commitment, which affected overall team performance and restricted employees’ mindfulness at work. Hence, quietness by employees even though can be linked to mindfulness was linked to larger psychological stress that they were facing. The authors also found leaders/manager’s emotional intelligence, social skills and organisational support systems to be helpful in such circumstances. However, their effectiveness varied among the cases.

This paper is one of the first studies to establish a link between the COVID-19 pandemic and mindfulness limitations. Moreover, it is a pioneering study specifically highlighting the damaging impact of COVID-19-induced concerns on leader–member exchange (LMX) and team–member exchange (TMX) relationships, particularly in the African context. It further brings in a unique discussion on the mitigating mechanisms of such COVID-19-induced concerns in organisations and highlights the roles of manager’s/leader’s emotional intelligence, social skills and supportive intervention patterns. Finally, the authors offer an in-depth assessment of the effectiveness of organisational interventions and supportive relational systems in restoring social connectedness following a social exclusion caused by COVID-19-induced worries.

This paper aims to examine how team-level empowering leadership related to service performance through thriving at work and how shared organizational social exchange and customer orientation moderated the latter relationships.

The authors collected the data from 283 flight attendants and their supervisors working at a major Korean airline. Multi-level analyses were used to test the effect of empowering leadership on employee outcomes.

Both team-level empowering leadership and customer orientation were significantly and indirectly associated with service performance via thriving at work. Additionally, customer orientation significantly moderated the relationship between team-level empowering leadership and thriving at work such that the relationship was stronger when customer orientation was low rather than high. In addition, shared organizational social exchange augmented the influence of team-level empowering leadership on service performance but not on thriving at work.

The findings suggest that team-level empowering leadership is more effective in enhancing thriving at work of employees when their customer orientation is low rather than high. In addition, a shared high-quality organizational social exchange augments the effect of empowering leadership on employees’ service performance.

This paper provides initial evidence of the interaction of team-level empowering leadership and individual¬-level customer orientation on thriving at work and service performance. Additionally, it documents the differential augmenting effect of shared organizational social exchange on the relationship between empowering leadership and these outcomes. Collectively, the findings explain why and when team-level empowering leadership relates to service performance.

The purpose of this paper is to reviews some of the learnings, challenges and solutions suggested by the article author regarding the role of implementing emotional intelligence by corporate social responsible (CSR) leaders and offers ideas for future research. The aim is to offer a positive conclusion to the problems and their solutions.

The study investigates the relationship between emotional intelligence and effective CSR leadership. The author evaluates the body of research on the issue and provides a reassuring assessment of the problems and recommendations.

Having emotional intelligence is essential for executives who wish to implement successful CSR initiatives. It allows CEOs to create a culture of social responsibility inside their organizations, highlight the importance of CSR initiatives and strengthen relationships with stakeholders. Key emotional intelligence traits, including self-awareness, self-regulation, motivation, empathy and social skills, are necessary for effective CSR leadership.

The study focuses on the role of emotional intelligence in corporate social responsibility leadership, offering a unique perspective on the subject. It also explores practical solutions and ideas for future research, adding originality and value to the existing body of literature on emotional intelligence and CSR leadership.

This paper identifies the challenges during a recent disaster relief operation in a developing country where the humanitarian response is dominated by national actors, with international actors having a minor role.

A case study design is used; the main data sources are semi-structured interviews with 43 informants involved in the 2017 Kermanshah earthquake relief operation.

The findings suggest that humanitarian practitioners deal with multiple challenges during disaster relief operations. One group of challenges relates to humanitarian logistics (HL) like needs assessment, procurement, warehousing, transportation and distribution, all widely discussed in the literature. Another involves the growing use of social media, legitimacy regulations and the engagement of new humanitarian actors (HAs) like social media activists and celebrities. These factors have not been extensively studied in the literature; given their growing influence, they require more scholarly attention.

The findings will help humanitarian practitioners and policymakers better understand the challenges involved in disaster relief operations conducted by multiple actors and thus help them improve their practices, including the creation of proper regulations, policies and logistics strategies.

The study uses primary data on a recent disaster to assess and extend the findings of previous studies regarding HL challenges. It also elaborates on the critical non-logistical challenges that influence aid delivery in emergency responses, including the growth of social media, regulations and the engagement of new HAs. The results may motivate future empirical and modelling studies to investigate the identified challenges and identify practices to mitigate them.

The purpose of this paper is to understand how women with a diagnosis of schizophrenia or bipolar disorder approach medication decision making in pregnancy.

The study was co-produced by university academics and charity-based researchers. Semi-structured interviews were conducted by three peer researchers who have used anti-psychotic medication and were of child bearing age. Participants were women with children under five, who had taken anti-psychotic medication in the 12 months before pregnancy. In total, 12 women were recruited through social media and snowball techniques. Data were analyzed following a three-stage process.

The accounts highlighted decisional uncertainty, with medication decisions situated among multiple sources of influence from self and others. Women retained strong feelings of personal ownership for their decisions, whilst also seeking out clinical opinion and accepting they had constrained choices. Two styles of decision making emerged: shared and independent. Shared decision making involved open discussion, active permission seeking, negotiation and coercion. Independent women-led decision making was not always congruent with medical opinion, increasing pressure on women and impacting pregnancy experiences. A common sense self-regulation model explaining management of health threats resonated with women’s accounts.

Women should be helped to manage decisional conflict and the emotional impact of decision making including long term feelings of guilt. Women experienced interactions with clinicians as lacking opportunities for enhanced support except in specialist perinatal services. This is an area that should be considered in staff training, supervision, appraisal and organization review.

This paper uses data collected in a co-produced research study including peer researchers.

This study aims to take a dual-process perspective and argues that peer influence on increasing impulse buying may also operate automatically. If-then plans, which can automate action control, may, thus, help regulate peer influence. This research extends existing literature explicating the deliberate influence of social norms.

Study 1 (N = 120) obtained causal evidence that forming an implementation intention (i.e. an if-then plan designed to automate action control) reduces peer impact on impulse buying in a laboratory experiment with young adults (students) selecting food items. Study 2 (N = 686) obtained correlational evidence for the role of norms, automaticity and implementation intentions in impulse buying using a large sample of high-school adolescents working on a vignette about clothes-shopping.

If-then plans reduced impulse purchases in the laboratory (Study 1). Both reported deliberation on peer norms and the reported automaticity of shopping with peers predicted impulse buying but an implementation intention to be thriftily reduced these links (Study 2).

This research highlights the role of automatic social processes in problematic consumer behaviour. Promising field studies and neuropsychological experiments are discussed.

Young consumers can gain control over automatic peer influence by using if-then plans, thereby reducing impulse buying.

This research helps understand new precursors of impulse buying in understudied European samples of young consumers.

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.