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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.

After the Collective Forest Tenure Reform (CFTR) in China, the enthusiasm of farmers for forestry management is stimulated. However, the forest tenure security varies among farmers, making the research conclusions of its impact on forestry management efficiency inconsistent. Based on the survey data of 1,627 households from the collective forest regions in 6 provinces of China in 2017, this paper not only discusses the differences of farmers' forestry management efficiency after the reform, but also further explores the heterogeneous impact of forest tenure security on forestry management efficiency in combination with different forest management types.

This study employed the stochastic frontier production function model to measure the forestry management efficiency of farmers. Then, Tobit models were used to discuss the influencing factors of farmers' forestry management efficiency.

The results demonstrate that the improvement of farmers' forest tenure security can effectively improve forestry management efficiency, but the effect is affected by forest management types. For farmers who manage economic forests and non-timber forests, safe tenure promotes the forestry management efficiency; while for those who manage ecological public welfare forests, tenure security plays an opposite role.

Therefore, satisfying farmers' differentiated demands for forest tenure according to forest management types to improve forest tenure security and further refining supporting policies of collective forestry reform is of great significance to improve the efficiency of farmers' forestry management in collective forest regions.

While postdoctoral research (postdoc) training is a common step toward academic careers in science, technology, engineering and mathematics (STEM) fields, the role of postdoc training in social sciences is less clear. An increasing number of social science PhDs are pursuing postdocs. This paper aims to identify factors associated with participation in postdoc training and examines the relationship between postdoc training and subsequent career outcomes, including attainment of tenure-track faculty positions and early career salaries.

Using data from the National Science Foundation Survey of Earned Doctorates and Survey of Doctorate Recipients, this study applies propensity score matching, regression and decomposition analyses to identify the role of postdoc training on the employment outcomes of PhDs in the social science and STEM fields.

Results from the regression analyses indicate that participation in postdoc training is associated with greater PhD research experience, higher departmental research ranking and departmental job placement norms. When the postdocs and non-postdocs groups are balanced on observable characteristics, postdoc training is associated with a higher likelihood of attaining tenure-track faculty positions 7 to 9 years after PhD completion. The salaries of social science tenure-track faculty with postdoc experience eventually surpass the salaries of non-postdoc PhDs, primarily via placement at institutions that offer relatively higher salaries. This pattern, however, does not apply to STEM PhDs.

This study leverages comprehensive, nationally representative data to investigate the role of postdoc training in the career outcomes of social sciences PhDs, in comparison to STEM PhDs. Research findings suggest that for social sciences PhDs interested in academic careers, postdoc training can contribute to the attainment of tenure-track faculty positions and toward earning relatively higher salaries over time. Research findings provide prospective and current PhDs with information helpful in career planning and decision-making. Academic institutions, administrators, faculty and stakeholders can apply these research findings toward developing programs and interventions to provide doctoral students with career guidance and greater career transparency.

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.

The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.

The sample selected represents the 376 non-financial firms listed on the Bombay Stock Exchange (BSE). With a 20-year time frame, the authors used the absolute value of discretionary accruals (McNichols, 2002) (DA) as a proxy for EM, which is inversely related to EQ. The authors analyzed data using OLS, fixed effect (FE), 2SLS and Panel-IV estimators.

The authors found that most audit attributes positively affect EQ. In the Indian context, joint auditor (JA), auditor size (A_SIZE), auditor fee (A_FEE) and auditor tenure (A_TENURE) have a negative association with EM indicating high EQ. In contrast, auditor rotation (A_ROTATON) positively affects EM confirming low EQ.

The present study uses Big-4 and its member firms as a proxy of auditor size (A_SIZE); instead, other bases may be taken for it, like the dominant audit firms in a particular industry in sample data, etc. The authors have started audit tenure from the base year, i.e. 2001, which may ignore the association of auditor and auditee just before 2001.

The study findings would enhance policymakers' willingness to prepare appropriate regulations regarding JAs and auditor rotation, which might improve financial market efficiency and reduce financial fraud among Indian corporates.

To the best of the authors' knowledge, this is the first study to incorporate “Joint Auditor” (JA) as a proxy for audit quality in the Indian context, which might significantly contribute to the literature.

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.

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.

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.

This study aims to examine the impact of controversial governance practices on media coverage under a specific context. Based on the attribution theory, this study develops a theoretical framework to explore how antecedent factors can influence attribution process under a particular cultural context.

This paper presents a behavioral view of the media and corporate governance to demonstrate how media attributes different reasons for the same controversial governance practice in Chinese-specific context. Using 1,198 non-state-owned listed company observations in China as the study sample, cross-section data are used to build a multiple linear regression mode to test hypotheses.

The analysis indicates that the media imposes fewer penalties on founder-CEO firms than on non-founder-CEO firms for engaging in controversial governance practices, such as CEO compensation. CEO tenure negatively moderates the effect of CEO compensation on negative media coverage in non-founder-CEO firms. The positive media bias evidence for founder-CEO firms exists only when the firm is better performed.

This study’s contribution to the governance literature starts with its logical reasoning of basic assumptions in the agency theory, and that media penalty will arise when managers impose actions that against interests of shareholders or other stakeholders. This study shows that the rule is not always true. The findings also bridge the connection of governance literature and reputation literature to better explain how media can act as a social arbitration role.

This study provides insights into how belief and information of reputational evaluators affect attribution consequences on controversial governance practices. Moreover, this study looks beyond the internal elements and focuses on China’s traditional cultural context as well. Specifically, the authors concentrate on the attribution process by showing the importance of evaluators’ framing tendency with regard to controversial practices. The results extend the knowledge about how conformity makes media coverage shows a bias effect on interactions during the evaluation process.

The underrepresentation of women in engineering has important consequences for meeting the need for a larger, talented scientific and technological labor force. Increasing the proportion of women faculty in engineering will help increase the persistence probabilities of women undergraduate and graduate students in engineering, as well as contribute to the range and diversity of ideas toward innovations and solutions to the greatest engineering challenges. This study aims to examine the association among gender, family formation and post-PhD employment patterns of a cohort of engineering doctorates.

Using the National Science Foundation’s Survey of Doctorate Recipients data, 2001–2010, descriptive and multinomial logit regression analyses are conducted to illustrate the career trajectories of engineering PhDs over a ten-year period.

The career trajectories of engineering PhDs are nonlinear, and transitions between employment sectors commonly occur over the ten-year time period studied. Although women engineering PhDs with young dependents are less likely to be employed initially after PhD completion, they tend to enter the workforce in the academic sector as time progresses. Early post-PhD employment as a postdoctoral researcher or in the academic sector contributes to the pursuit of the professoriate downstream.

While previous studies tend to focus on the early career outcomes of science and engineering students, this study contributes to the literature by focusing on the long-term career outcomes of engineering doctorates. Research findings provide engineering PhD students and PhDs with more information regarding potential post-PhD career trajectories, highlighting the multitude of career options and transitions that occur over time. Research findings also provide higher education administrators and doctoral program stakeholders with foundational information toward designing and revitalizing professional development programs to help PhD students prepare for the workforce. The findings have the potential to be applied toward helping increase diversity by shaping policies and programs to encourage multiple alternative career pathways to the professoriate.