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This study's main goal is to expand the theoretical perspective and discuss the unique influence of age and tenure on R&D teams' incremental innovation outcomes. We answer scholars call for additional research on age-related processes by testing pathways through which older employees can benefit organizational performance. The current study advances the literature by relating to the context-related process of cohesion and investigating its moderating influence on the relationship between team antecedents (i.e. age and tenure) and incremental innovation.

This research sample consists of 108 R&D teams operating in six mature high-tech organizations located in Israel. The participating entities design and manufacture state-of-the-art innovations in the semiconductors, communications and information technology sectors. The number of teams in each participating entity was 35, 21, 21, 19, 7 and 5, respectively. The sample consisted of 443 R&D employees and 212 team leaders/managers. The total sample comprised 655 participants. Team members filled out questionnaires to assess the independent variables. The dependent-variable questionnaire focusing on the team's incremental innovation accomplishments was completed by two managers for each team.

We found a negative association between team members' age and incremental innovation. Hypothesis 2, which predicted a positive association between team members' tenure and incremental innovation, was marginally supported. The interaction between team members' age and team members' tenure on incremental innovation was marginally supported. Hypothesis 4, which predicted that the negative association between team members' age and incremental innovation would be mitigated when the level of team cohesion is low, was supported. Hypothesis 5, which assumed that the positive association between team members' tenure and incremental innovation would be stronger when the level of cohesion is high, was supported.

This research's results regarding the negative influence of R&D employees' age on incremental innovation are crucial for managers and team leaders in the high-tech industry. Following the age stereotype, many of them avoid recruiting and assigning older employees to R&D teams dealing in innovation creation and development. They should expand their perspective and consider additional attributes in order to assign the employees that best match the team's mission. The results show that R&D teams produce high and similar levels of incremental innovation when the level of team members' tenure is high, regardless of their age.

This study benefited from a relatively high number of respondents and teams from leading high-tech organizations, a high response rate and a research design that made it possible to establish a linkage between data on the independent variables and data on incremental innovation collected from separate independent sources. The data on the dependent variable—incremental innovation—was based on independent assessments made by two managers for each team. The study's measurements were based on leading studies on innovation.

This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer auditor tenure may be related to lower audit quality.

Using a sample of firm-quarters from 2017 to 2020, the authors conduct both univariate and regression analyses. We use hand-collected data for auditor tenure, SEC comment letters, and non-GAAP variables.

First, the authors find that the likelihood of disclosing non-GAAP earnings monotonically increases with auditor tenure on a univariate basis. Second, auditor tenure is negatively associated with aggressive non-GAAP reporting. Third, the authors document evidence of aggressive reporting in general; that is, items excluded in calculating non-GAAP earnings are associated with future performance. However, the association declines with longer auditor tenure. Finally, the authors report evidence that the likelihood of receiving an SEC comment letter that contains non-GAAP comments decreases with longer auditor tenure.

The results show that regulators need to consider both GAAP and non-GAAP disclosures’ costs and benefits when enacting auditor tenure regulation. Investors can benefit from the findings in evaluating the quality of non-GAAP earnings. The findings are also relevant to the SEC when allocating limited resources in monitoring non-GAAP reporting.

To the best of the authors’ knowledge, this is the first study showing that auditor tenure is associated with the quality of non-GAAP earnings. Given that financial reporting quality should be understood as a comprehensive system comprising both mandatory and voluntary disclosures, this study complements the literature that examines the effect of auditor tenure on financial reporting quality using GAAP reporting.

This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market.

Different regression techniques are used, such as logistic regression, probit regression, ordinary least squares regression and fixed effects regression. The authors used panel data of 80 nonfinancial Egyptian-listed firms over 2016–2020.

The authors found a significant positive relationship between audit fees and audit quality and a significant positive relationship between audit quality and firm value. Furthermore, the authors found that the positive relationship between audit fees and audit quality is less pronounced for higher audit tenure firms. Finally, the authors also found that the positive relationship between audit quality and firm value is stronger for lower audit tenure firms.

To the best of the authors’ knowledge, this is the first study to bring evidence from an emerging African market about the joint association between audit tenure, audit fees, audit quality and firm value. It provides beneficial insights to regulators regarding the possibility and the benefits of improving audit quality, which is critically needed in contexts with weak governance systems.

This study aims to investigate the relationship between top manager tenure and the sophistication level of management accounting system (MAS) in extant literature.

Cumulating evidence from 31 studies (N = 12,739), this study meta-analytically examines the central question of whether top managers' tenure is significantly associated with MAS sophistication after correcting individual studies for statistical artifacts. The study also assesses the strength of this association bniy exploring the influence of several moderating factors.

The findings show that long-tenured top managers are not significantly related to MAS sophistication. However, the moderator analtgcqyses indicate that the relationship between top manager tenure and MAS sophistication is moderated by tenure measurement type, firm sector and size. The study provides evidence for the significant moderation of tenure measurement type (i.e. position tenure). The results also argue that top manager tenure matters for MAS sophistication in small- and medium-sized enterprises (SMEs) and firms in the private sector.

The meta-analysis summarizes existing studies quantitatively to expand prior narrative reviews by providing definitive evidence of the overall effect of top manager tenure on MAS sophistication.

This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which combines financial and non-financial data. The authors also investigate how formal (e.g. board independence and gender diversity) and informal (e.g. corporate culture) governance mechanisms influence this association. By analysing these factors, the authors expect to provide valuable insights on the impact of CEO tenure and governance structures on the comprehensive nature of integrated reporting.

This study uses a sample of the top 200 Australian Securities Exchange (ASX)-listed companies from 2015 to 2019. IRQ is measured through levels of compliance with the integrated reporting (IR) framework proposed by the International Integrated Reporting Council (IIRC). The hypotheses are tested using multiple regression analyses.

The authors find that CEO tenure is negatively associated with IRQ. Furthermore, CEO tenure has a more positive influence on IRQ in the early CEO tenure years than later ones. The authors' study finds that the association between CEO tenure and IRQ is insignificant when firms have a high level of monitoring, as measured by board independence and gender diversity. The authors also document that competitive corporate culture moderates the negative association between CEO tenure and IRQ.

The authors' study highlights the significant impact of internal formal and informal governance mechanisms on disclosure practices in Australia's voluntary IR environment. By shedding light on these factors, the authors' research enhances understanding of Australian companies' IR practices and offers valuable insights for scholars, policymakers and practitioners in the field.

The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload.

The authors conduct the study in the audit context of Norway and applied the Flesch reading ease scale to measure the readability levels of reported KAMs in the audit reports of companies listed on the Oslo Stock Exchange. Panel data estimation techniques are applied in estimating how partner tenure and workload are associated with the readability of KAMs. In addition, several robustness tests including different measures of KAMs readability and subsample analyses are performed.

The authors find that audit partner tenure and workload have significant associations with the level of KAMs readability. Specifically, the results show that the reported KAMs become more readable as the audit partner tenure increases but are less readable for partners with more workload. These results appear stronger in subsamples of KAMs typically noted to be more complex and associated with higher risks.

As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.

Excessive audit partner workload impairs KAMs readability.

As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.

This study investigates the antecedents of career initiative, a proactive behavior, whereby individuals engage in activities to promote their career development. The authors first argue that organizational tenure – the length of time employed within a specific organization – will exhibit a curvilinear or inverted-U-shaped relationship with career initiative. In the early years of an employment relationship, career initiative gradually increases as employees overcome the initial challenges of joining a new organization. However, career initiative will plateau and eventually decline as employees struggle to envision further development.

This study uses a survey design with data collected from the North American operations of a large global telecommunications company.

This study identifies two key mechanisms, both concerning relational context, that drive the curvilinear relationship between organizational tenure and career initiative: mentoring and barriers to networking. Specifically, increased mentoring and reduced barriers to networking both significantly weaken the curvilinear effect.

The results suggest that organizations can promote proactive behaviors through employee mentoring and by removing network barriers, particularly for those most at risk for reduced career initiative: early- and especially later-tenure employees.

Career initiative is a valued behavior among employees, but individual-level phenomena can be fostered, or inhibited, by relational context. So, while some scholars have found a trend toward “boundaryless” careers, this study reveals the importance of considering how the boundaries and social context within organizations can create an environment in which employee proactivity can flourish.

This study aims to examine whether the age and tenure of the chair of the board of directors are related to research and development (R&D) investment in China.

This study uses A-share manufacturing firms that traded on the Shanghai and Shenzhen stock exchange between 2009 and 2018. This study uses OLS regressions, controls for self-selection bias, and uses an instrumental variable to alleviate the concern of endogeneity.

This study finds that chair tenure has a negative relationship with R&D investment. This study does not find a significant relationship between chair age and R&D investment.

This study contributes to corporate governance and strategic management literature by highlighting chair tenure as a new factor affecting R&D investments. It also adds a significant contribution to the limited literature on the chair’s role in strategic decisions. Moreover, companies that are eager to strengthen corporate governance and maintain sustained innovation may reconsider the chair tenure. Given that many proposals for board governance reform explicitly stress the importance of limiting board tenure, this study contributes to policymakers by providing evidence in support of these proposals.

This study aims to examine the relationship between audit partner tenure and earnings management of companies listed on Vietnamese stock exchanges.

This study uses a sample of 1,363 observations from 2016 to 2019. This study manually collects data on audit partner tenure. Using Datastream financial data, this study calculates abnormal accruals using the modified-Jones models (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005), which are used as the proxy for earnings management. This study runs Ordinary Least Squares regressions to test this study’s hypothesis.

The results show that audit partner tenure is positively related to abnormal accruals. Cross-sectional analyses indicate that the relationship between audit partner tenure and abnormal accruals is more pronounced for firms that are audited by non-Big Four auditors and for firms that have chief executive officer-chairperson duality, suggesting that weak corporate governance is a channel for the established relationship. The evidence also shows that audit partner tenure is negatively associated with the magnitude of income-decreasing accruals but has no relationship with income-increasing accruals. This study’s findings are robust for several tests, including using the propensity score matching approach.

To the best of the authors’ knowledge, this study is the first to provide evidence of the relationship between audit partner tenure and earnings management in Vietnam.

Achieving tenure security is a global challenge impacting cities of the global south. The purpose of this paper is to evaluate the role of technology-enabled solutions as an enabler for the tenure rights of slum dwellers.

In this paper, we adopted a case study approach to analyze the use cases for technologies aiding India’s securitization of land tenure. The flagship state mission of Odisha, named the Jaga Mission, and that of Punjab, named BASERA – the Chief Minister’s Slum Development Program – were used as cases for this paper.

It was found that technologies like drone imagery and digital surveys fast-tracked the data collection and helped in mapping the slums with accuracy, mitigating human errors arising during measurement – a necessary condition for ensuring de jure tenure security. The adoption of a technology-based solution, along with a suitable policy and legal framework, has helped in the distribution of secure land titles to the slum dwellers in these states.

Odisha’s and Punjab’s journey in using technology to enable tenure security for its urban poor residents can serve as a model for the cities of the global south, dealing with the challenges of providing secure tenure and property rights.