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This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.

In this study, auditor industry specialization and tenure were used as proxies for auditor characteristics. The client business strategy was measured using the resource allocation index method. Finally, discretionary accruals are used to assess financial reporting quality. This study includes 1,450 firm-year observations and 145 companies listed on the Tehran Stock Exchange (TSE) over a ten-year period from 2011 to 2020. The research hypotheses were analyzed using a multivariate regression model and panel data.

The results show that auditor industry specialization increases financial reporting quality. This relationship improves when the client's business strategy deviates from the industry–normal strategy. The research findings state that auditor tenure has a positive association with financial reporting quality, and this relationship is strengthened when the company's business strategy deviates from the normal industry strategy.

The findings of this study provide important evidence for investors, firm management, and auditing firms. Investors must consider the auditor characteristics when selecting companies listed on the TSE. Managers of Iranian companies are advised to consider the auditor's characteristics when choosing an audit firm to increase financial reporting quality. Audit firms should evaluate their business strategies in audit planning to increase the quality of financial reporting.

To the best of the authors’ knowledge, this is the first empirical study to examine the relationship between auditor characteristics and the financial reporting quality in the emerging capital market by considering the clients' business strategy.

The primary purpose of this study is not only to examine the connections between self-determined motivation, attitudes toward change and participation in change, but also to explore the moderating impact of perceived organizational support on organizational change, and the mediating role of attitudes toward change in the link between perceived competence and participation in change.

The data were collected from one semiconductor manufacturing company (study 1) and one logistics service company (study 2). Employees who experienced organizational change before were invited to finish the survey. The partial least squares-structural equation modelling (PLS-SEM) technique and SPSS PROCESS (model 14) were utilized to analyze the data.

The study findings indicated that the perceived autonomy and relatedness were positively connected with perceived competence, which in turn would lead to better attitude toward change. Additionally, it was found that the perceived competence and attitude toward change would positively predict participation in change. More importantly, perceived organizational support would reinforce the positive relationship between attitude toward change and participation in change.

Although there are many organizational change reports, relatively little attention has been paid not only to the mediating role of attitudes toward change in the implication of organizational change but also to the moderating impact of perceived organizational support on the final success of organizational change.

: 本研究的主要目的, 除了探討自決動機和對變革的態度兩者與參與變革的關係;也探究組織支持感對組織變革所起的緩和作用, 以及對變革的態度在感知的才能和參與變革兩者的關聯上所起的調節作用。

: 有關的數據取自一間半導體製造商 (研究一) 和一間物流服務公司 (研究二) 。 曾體驗過組織變革的僱員被邀參與一項調查, 研究人員採用結構方程模式: 偏最小平方法 PLS-SEM、以及SPSS PROCESS (模型14), 來分析調查得來的數據。

: 研究結果顯示、感知的自主和關聯性兩者與感知的才能有正關聯的關係, 而這反過來則會引來對變革有較良好的態度。研究結果亦顯示、感知的才能和對變革的態度兩者均能積極預測變革的參與;更重要的是、組織支持感會強化對變革的態度與參與變革之間的正關聯。

: 雖然有關組織變革的研究報告唯數不少, 惟於組織變革上的啟示而言, 探討對變革的態度所起的調節作用的研究實唯數不多, 而且、探討組織支持感對組織變革能否最終成功所起的緩和作用的研究似頗稀少。

This paper aims to investigate green buildings and individual productivity, specifically within the context of indoor environmental quality (IEQ) within green certified office buildings. The purpose of the research was to determine how self-assessed productivity levels were influenced by the indoor environment of the office building.

Qualitative data analysis was conducted via semi-structured interviews in two financial services companies (FSCs), both based in green certified office buildings in South Africa. Thematic analysis was conducted to extract common themes from the data. Furthermore, the data were compared to previous research to identify new potential pathways or provide support for existing pathways.

The main findings were that physical components, such as temperature, lighting, ventilation and noise, contribute depending on the respondent to individual productivity, engagement, organisational commitment and psychological wellbeing. Safety, underpinned by location and amenities, was a new component not previously considered that subtly contributed to individual productivity.

The research provides valuable insight into the contributing factors that impact individual productivity within a green certified office building, as previous researchers have yet to reach a consensus on the relationship between individual productivity and IEQ in green certified office buildings.

The going concern audit opinion is an audit opinion issued by an auditor to evaluate the company’s ability in maintaining the business continuity. The purpose of this paper is to discover the effects of audit client tenure, audit lag, opinion shopping, liquidity ratio and leverage on the going concern audit opinion.

The study used secondary data obtained from financial reports and independent audit reports published by Indonesian Stock Exchange (ISE) as well as Indonesian Capital Market Directory. Besides, the population of the study included manufacturing companies registered in ISE from 2009 to 2013. Further, the present study applied purposive sampling technique which resulted in 16 companies used as the sample of the study. Then the hypothesis was examined by applying logistic regression.

Results of the hypothesis examination indicated that the variables of opinion shopping and leverage affected the going concern audit opinion, whereas the variables of audit client tenure, audit lag and liquidity ratio did not affect the going concern audit opinion.

Results of the hypothesis examination indicated that the variables of opinion shopping and leverage affected the going concern audit opinion, whereas the variables of audit client tenure, audit lag and liquidity ratio did not affect the going concern audit opinion.

As empirical insights into when salespeople should integrate information and communication technology (ICT) into their sales tasks are limited, the purpose of this study is to investigate the impact of salespeople’s ICT orientation on role stress by considering the interplay of individual salesperson characteristics and the complexity of the selling environment, differentiating between customer and supplier complexity.

The authors develop an empirical framework based on the Job Demands-Resources model and previous research in the area of technology in sales. They test their hypotheses by means of a survey of 255 business-to-business salespeople which is analyzed using ordinary least squares regressions.

The results of this study show that ICT orientation generally helps salespeople to reduce role ambiguity. However, the benefits salespeople derive from ICT orientation to reduce role conflict depend on an interplay of both their job tenure and the average relationship duration with customers as well as the complexity of the selling environment.

This study contributes to research on the impact of technology use on salespeople by enhancing the understanding of contexts that make ICT valuable for them. In particular, the findings of this study demonstrate that the impact of ICT orientation on salespeople’s role stress depends on an interplay of individual salesperson characteristics, that is, resources, and environmental complexity characteristics, that is, demands.

This study aims to explore the relationship between chief executive officer (CEO) power and stock price crash risk in India. Furthermore, it seeks to analyse how insider trades may moderate the impact of CEO power on stock price crash risk.

A study of 236 companies from the S&P BSE 500 Index (2014–2023) have been analysed through pooled ordinary least square (OLS) regression in the baseline analysis. To enhance the results' reliability, robustness checks include alternative methodologies, such as panel data regression with fixed-effects, binary logistic regression and Bayesian regression. Additional control variables and alternative crash risk measure have also been utilised. To address potential endogeneity, instrumental variable techniques such as two-stage least squares (IV-2SLS) and difference-in-difference (DiD) methodologies are utilised.

Stakeholder theory is supported by results revealing that CEO power proxies like CEO duality, status and directorship reduce one-year ahead stock price crash risk and vice versa. Insider trades are found to moderate the link between select dimensions of CEO power and stock price crash risk. These findings persist after addressing potential endogeneity concerns, and the results remain consistent across alternative methodologies and variable inclusions.

This study significantly advances research on stock price crash risk, especially in emerging economies like India. The implications of these findings are crucial for investors aiming to mitigate crash risk, for corporations seeking enhanced governance measures and for policymakers considering the economic and welfare consequences associated with this phenomenon.

An underlying assumption in the shared mental model (SMM) literature is that SMMs improve whilst team members work together for longer. However, whether dyad members indeed have higher perceived SMMs with higher shared tenure has not been explored. This study aims to, therefore, firstly, investigate this idea, and we do so by focusing on perceived SMMs at the dyadic level. Secondly, because in today’s fast-paced world perceived SMMs often need to be built quickly for dyads to perform, we assess if goal interdependence can reduce the dyadic tenure required for higher perceived SMM similarity. Thirdly, we analyse if these processes are related to dyadic performance.

We collected a dual-source sample of 88 leader–member dyads across various industries. We conducted PROCESS analyses to test their first-stage moderated mediation model.

Results showed that dyadic tenure was positively related to perceived SMM similarity, and that goal interdependence moderated this relationship. Additionally, perceived SMM similarity mediated the relationship between dyadic tenure and dyadic performance. Lastly, the overall moderated mediation model was supported.

We contribute to the perceived SMM literature by: investigating perceived SMMs in dyads, testing a key idea regarding the influence of dyadic tenure on perceived SMMs and investigating how goal interdependence may prompt perceived SMM similarity earlier in dyadic tenure and, ultimately, improve dyadic performance.

This study examines the relationship between business strategy, management control system (MCS) type and performance. Does the alignment of organisation business strategy and MCS fresult in better performance?

This study draws on the business strategy and MCS type literature to identify business strategies and MCS types. A scoring method was used to identify business strategy types and cluster analysis to identify MCS types from a sample of 80 firms and 621 firm-years of data. Analysis of variance was used analyse the differences.

Four types of MCS were identified and were labelled clan, adhocracy, market and hierarchy. The sample was split into defender, analyser, prospector and reactor strategies. The results showed defender strategies performed better with hierarchy or market type MCSs while prospector strategies performed better with clan or adhocracy MCS types. Analysers performed acceptably with all MCS types.

The results of this study suggest that organisations should align their business strategy with a certain MCS type to achieve good performance. Also, alignment of top management and business strategy is supported as the top management properties differ between the MCS types.

This research contributes to the management control and strategy literature by demonstrating how the alignment between organisation business strategy and organisation-level MCS type determines organisational performance. The results suggest that differing business strategies yield better performance when aligned with the appropriate management controls represented by an MCS type.

The purpose of this study is to explore the relationship between supervisor and coworkers’ workplace incivility and newcomer proactive behaviors. Drawing on conservation of resources (COR) theory, the authors examined resource depletion as a mediator and newcomer proactive personality, as well as their current organizational tenure as moderators of the relationship between workplace incivility toward newcomers and their proactive behaviors.

A time-lagged research design was used to test hypotheses with data covering 322 newcomers and their immediate supervisors in two subsidiaries of a large food processing company in China. Regression analysis using the PROCESS macro in SPSS is used to test the hypotheses.

The results show that workplace incivility toward newcomers is negatively related to their proactive behaviors. This relationship is mediated by resource depletion. Furthermore, newcomers’ proactive personality moderates the relationship between workplace incivility and resource depletion. Moreover, both the direct effect of workplace incivility on resource depletion and its indirect effect on newcomer proactive behaviors are moderated by the combination of newcomer proactive personality and their current organizational tenure.

Drawing on COR theory, a theoretical framework is constructed that specifies the process through which workplace incivility affects proactive behaviors to expand collective understandings of workplace incivility in the newcomer context. Furthermore, the boundary conditions of the underlying process are investigated, which further enhances the contribution of this paper to the extant literature on workplace incivility.

The present study aims to assess the impact of narcissism, self-confidence and auditor's characteristics on audit report readability for companies listed on the Tehran Stock Exchange.

The study’s statistical population comprises firms listed on the Tehran Stock Exchange. The present research used a systematic elimination method, and 1,162 firm-year observations were obtained for seven years from 2012 to 2018. Three variables including auditor tenure, audit fee and audit specialization are used for measuring auditing features. The Fog index is used as a proxy for measuring audit report readability. In addition, in this paper, four regressions, including fixed effects, random effects, pooled and T+1, are used to estimate reliable coefficients.

The findings show a negative and significant relationship between auditor’s characteristics (tenure, fee and specialization) and audit report readability. Moreover, the variables of the auditor’s narcissism, self-confidence and mandatory auditor change have a positive and significant association with audit report readability. This study lends support to the theories of personality disorder and behavioral decision.

Since narcissism and self-confidence are two characteristics that shape an individual’s character and personality, some involved behavioral factors in auditors’ characteristics contribute to their decisions. The effects of these should be detected to enhance the decision-making process. The said factors significantly impact audit report readability. Hence, this paper attempts to assess the effect of the said factors on audit report readability.