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1 – 10 of 14Mohammad Hossein Safarzadeh and Mohammad Amin Mohammadian
This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.
Abstract
Purpose
This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.
Design/methodology/approach
The authors' sample is comprised of 355 professional auditors working in the private and public sectors in Iranian firms in 2022. The authors use cross-sectional multivariate regression as the main methodology, along with the structural equation modeling (SEM) technique.
Findings
The authors find that a higher level of narcissism leads to a greater level of professional skepticism among auditors, which ultimately can enhance the quality of the audit process. The results provided via the robustness tests also supported this finding.
Originality/value
The authors' findings further the understanding of the role of narcissistic personality traits in improving professional skepticism among auditors of an Islamic and emerging country. In addition, audit firms and audit partners can also consider the findings of this study and enhance the effectiveness of audit processes by assigning appropriate employees with certain personalities to specific tasks.
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Using a GED-GARCH model to estimate monthly data from January 1990 to February 2022, we test whether gold acts as a hedge or safe haven asset in 10 countries. With a downturn of…
Abstract
Using a GED-GARCH model to estimate monthly data from January 1990 to February 2022, we test whether gold acts as a hedge or safe haven asset in 10 countries. With a downturn of the stock market, gold can be viewed as a hedge and safe haven asset in the G7 countries. In the case of inflation, gold acts as a hedge and safe haven asset in the United States, United Kingdom, Canada, China, and Indonesia. For currency depreciation, oil price shock, economic policy uncertainty, and US volatility spillover, evidence finds that gold acts as a hedge and safe haven for all countries.
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Huihui Tang, Yan Liu, Raymond Loi, Cheris W. C. Chow and Ning Jiang
This study examines why and when nurses' role ambiguity leads to their work alienation during the COVID-19 pandemic.
Abstract
Purpose
This study examines why and when nurses' role ambiguity leads to their work alienation during the COVID-19 pandemic.
Design/methodology/approach
Survey data were collected from 335 hospital nurses in Ma’anshan, China. The data were analyzed using hierarchical regression and bootstrapping.
Findings
Occupational disidentification mediated the relationship between role ambiguity and work alienation. This mediating effect was not significant when nurses possessed a high level of perceived climate of prioritizing COVID-19 infection prevention (PCIP).
Practical implications
To reduce nurses' work alienation in a pandemic situation, the hospital management team should pay attention to and try to minimize the nurses' role ambiguity and occupational disidentification. When doing so, the management team will find it particularly helpful if they can make nurses perceive a strong climate of PCIP.
Originality/value
This study contributes to the existing knowledge of role ambiguity and work alienation by highlighting occupational disidentification as a mediator after controlling for organizational identification in the context of COVID-19. It further demonstrates when the mediating role of occupational disidentification is likely to be strong or weak by studying the moderating effect of perceived climate of PCIP.
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I aimed to obtain a deeper insight into the link between supplier involvement in product development (SIPD), supplier relationship resilience and company performance.
Abstract
Purpose
I aimed to obtain a deeper insight into the link between supplier involvement in product development (SIPD), supplier relationship resilience and company performance.
Design/methodology/approach
To collect data, a survey among 500 Polish manufacturing companies was conducted. I used quantitative methods (structural equation modeling) to test several research hypotheses referring to a single supplier–customer relationship. Thanks to the use of multi-construct measurement of SIPD and supplier relationship resilience, the study provides detailed research results on the topic.
Findings
Collaborative practices implemented during SIPD increase procurement flexibility and decrease redundancy in the relationship with the involved supplier. Communication during SIPD increases supplier flexibility and procurement flexibility. Increased supplier flexibility and increased procurement flexibility in the relationship with the involved supplier as well as collaborative practices during SIPD positively impact company performance. I confirmed the indirect effect between communication during SIPD and company performance when the mediators are supplier flexibility and procurement flexibility. Decreased redundancy in relationship with involved supplier does not impact company performance.
Practical implications
Supply chain managers need to rethink SIPD practice to effectively ensure supply chain resilience (SCRES), especially in the face of the contemporary global crisis and black swans affecting the supplier base. My article provides important managerial insights into drivers of SCRES and company performance.
Originality/value
To the best of my knowledge, this research is among the first to conclude that SIPD does not have an unequivocally positive or direct impact on supplier relationship resilience. The research fills the gap by analyzing the impact of SIPD on two main SCRES elements. The study examines supplier relationship resilience, understood as flexibility and redundancy elements, in a single supplier–buyer relationship perspective. Thus, the presented considerations go beyond the traditional understanding of flexibility and redundancy in supplier relationship management, that is through the prism of double or multi sourcing and having back up-suppliers.
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Elise Stephenson and Sarah Furman
This paper aims to explore synergies between feminist, first nations and queer theories and social, circular and climate entrepreneurship, to build a framework for supporting…
Abstract
Purpose
This paper aims to explore synergies between feminist, first nations and queer theories and social, circular and climate entrepreneurship, to build a framework for supporting climate just entrepreneurship.
Design/methodology/approach
This paper draws on an extensive qualitative review of the literature on gender justice, equality, social entrepreneurship, the circular economy, climate entrepreneurship and climate action, as well as theorising feminist, first nations and queer approaches to climate action through entrepreneurship.
Findings
Whilst climate change is a “threat multiplier” for existing gender (and other) inequalities, gaps remain in engraining gender equality and gender justice principles in social, circular and climate entrepreneurship. Through analysing the literature for critical gaps and theorising at the intersection of climate entrepreneurship and feminist, first nations and queer theories, the authors advocate that a framework for climate just entrepreneurship could play a pivotal role in combining proactive climate action and gender equality measures through entrepreneurship. It could also be a significant step towards ensuring entrenched, systemic inequalities are not perpetuated in nascent and rapidly evolving fields such as the circular economy, social enterprise and climate entrepreneurship.
Originality/value
The literature on climate entrepreneurship is burgeoning, yet key entrepreneurial concepts lack an explicitly feminist or gender lens approach, even whilst being inextricably linked to effective climate action. This paper seeks to rectify this gap by promoting climate just entrepreneurship as a model for effective climate action.
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Mansik Yun, Nga Do and Terry Beehr
The purpose of the current research is to examine the crucial role of employees' perception of an incivility norm in predicting supervisors' incivility behaviors, which in turn…
Abstract
Purpose
The purpose of the current research is to examine the crucial role of employees' perception of an incivility norm in predicting supervisors' incivility behaviors, which in turn, results in employees enacting incivility toward their coworkers and employees' emotional exhaustion.
Design/methodology/approach
In Study 1, an experience sampling method (a daily-diary approach) in which 143 male participants from several construction sites completed a total of 1,144 questionnaires was used . In Study 2, cross-sectional data from 156 male employees working in a manufacturing organization was collected. In Study 3, a quasi-experiment was conducted in which 33 and 36 employees were assigned to the intervention and control groups, respectively.
Findings
In Studies 1 and 2, it was revealed that employees are likely to experience their supervisor’s incivility behaviors when perceiving such incivility behaviors are more acceptable within the organization (incivility norm). Further, once employees experience incivility from their supervisor, they are more likely to enact incivility toward their coworkers and experience emotional exhaustion. In Study 3, changing organizational policies via implementing grievance procedures was effective in improving the study’s outcome variables.
Originality/value
Incivility norms predict some negative work outcomes such as incivility behaviors as both a victim and instigator, and emotional exhaustion. Further, reducing an adverse organizational norm (i.e. incivility norm) via instituting grievance procedures was effective in reducing incivility behaviors and emotional exhaustion.
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Leonore Lewisch and Petra Riefler
Individuals perceive multiple barriers to consuming cultured meat. This study empirically investigates whether different types of social norms enhance behavioural intentions…
Abstract
Purpose
Individuals perceive multiple barriers to consuming cultured meat. This study empirically investigates whether different types of social norms enhance behavioural intentions towards this novel food technology. Specifically, it examines the impact of general norms, in-group norms and out-group norms (based on meat-eaters or non-meat eaters, respectively) on consumers' willingness to try cultured meat.
Design/methodology/approach
A two-factorial between-subject online experiment was conducted using a sample of 431 Austrian consumers. The data were analysed using structural equation modelling in AMOS.
Findings
This study finds empirical support that both general norms and dietary in-group norms enhance consumers' behavioural intentions towards cultured meat, whereas dietary out-group norms do not affect the latter. The effect of in-group norms on behavioural intentions is mediated by identification with the respective dietary in-group. In addition, in-group identification and out-group disidentification as well as dietary identity also directly affect willingness to try cultured meat. Overall, meat-eaters report greater behavioural intentions than non-meat-eaters.
Practical implications
The findings indicate that using normative dietary cues in marketing campaigns might assist in efforts to increase consumer acceptance of cultured meat. Such efforts might be particularly relevant when introducing cultured meat to European markets.
Originality/value
This study is the first to experimentally examine the principles of the focus theory of normative conduct and social identity theory in the context of consumer-oriented cultured meat research. It contributes to the current literature by empirically demonstrating the relevance of social (group) norms in this domain.
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This study aims to integrate entrepreneurship theories and acculturation perspectives into a unified lens to understand opportunity development by transnational entrepreneurs…
Abstract
Purpose
This study aims to integrate entrepreneurship theories and acculturation perspectives into a unified lens to understand opportunity development by transnational entrepreneurs (TNEs).
Design/methodology/approach
This study uses a conceptual method, considering how acculturation strategies of TNEs influence cross-cultural arbitrage.
Findings
We develop six propositions that define how acculturation strategies relate to different levels of cultural embeddedness of transnational entrepreneurs and ultimately influence the process by which the entrepreneur engages in cross-cultural arbitrage.
Originality/value
We are one of the first to integrate the sociology of immigrants with entrepreneurship to better understand how TNEs engage in cross-cultural arbitrage.
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Alana Vandebeek, Wim Voordeckers, Jolien Huybrechts and Frank Lambrechts
The purpose of this study is to examine how informational faultlines on a board affect the management of knowledge owned by directors and the consequences on organizational…
Abstract
Purpose
The purpose of this study is to examine how informational faultlines on a board affect the management of knowledge owned by directors and the consequences on organizational performance. In this study, informational faultlines are defined as hypothetical lines that divide a group into relatively homogeneous subgroups based on the alignment of several informational attributes among board members.
Design/methodology/approach
The study uses unique hand-collected panel data covering 7,247 board members at 106 publicly traded firms to provide strong support for the hypothesized U-shaped relationship. The authors use a fixed effects approach and a system generalized method of moments approach to test the hypothesis.
Findings
The study finds that the relationship between informational faultlines on a board and organizational performance is U shaped, with the least optimal organizational performance experienced when boards have moderate informational faultlines. More specifically, informational faultlines within boards are negatively related to organizational performance across the weak-to-moderate range of informational faultlines and positively related to organizational performance across the moderate-to-strong range.
Research limitations/implications
By explaining the mechanisms through which informational faultlines are related to organizational performance, the authors contribute to the literature in a number of ways. By conceptualizing how the management of knowledge plays an important role in the particular setting of corporate boards, the authors add not only to literature on knowledge management but also to the faultline and corporate governance literature.
Originality/value
This study offers a rationale for prior mixed findings by providing an alternative theoretical basis to explain the effect of informational faultlines within boards on organizational performance. To advance the field, the authors build on the concept of knowledge demonstrability to illuminate how informational faultlines affect the management of knowledge within boards, which will translate to organizational performance.
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Samiksha Mathur and Sonu Agarwal
This paper aims to discuss the positioning of international organisations (IOs) in the realm of international law. It proposes a more robust approach, arguing IOs have legal…
Abstract
Purpose
This paper aims to discuss the positioning of international organisations (IOs) in the realm of international law. It proposes a more robust approach, arguing IOs have legal obligations akin to states to the extent which could be fulfilled by them. This paper suggests making IOs parties to international treaties like the International Covenant on Civil and Political Rights (ICCPR), International Covenant on Economic Social and Cultural Rights (ICESCR) and Geneva Convention 1949 to codify their international responsibilities. In addition, it proposes amending multilateral treaties to grant IOs membership and create binding legal obligations for them, thereby enhancing the overall legal framework for IOs.
Design/methodology/approach
The paper opted for qualitative analytical approach of research by referring to international treaties and scholarly papers.
Findings
The authors have evaluated the bindingness of international law on IOs. The authors argue that jus cogens and customary international law are equally binding on IOs. However, treaties could only be binding on IOs to the extent of their consent. The authors have assessed prior violations of IOs. The authors argue that, to prevent such violations by IOs, creating obligations is the first step. Second, amendments are required in the existing international treaties that reflect the foundations of international humanitarian and international human rights law like the Geneva Convention 1949, ICCPR, and ICESCR, to permit IOs to join these treaties, resulting in binding international legal obligations.
Research limitations/implications
The most prominent assertion of this paper is that IOs as subjects of international law are bound by the principles of international law, including treaty law with consent, customary international laws, general principles of law and peremptory norms. To fulfil these obligations, a regime needs to be introduced wherein amendment is made in treaties to make IOs parties to them and structuring the law on responsibility for IOs. Considering the multifaceted nature of IO, the role it performs in contemporary times requires them to be bound by rules of international law just like states. There is a need to settle their position in global governance and give them more teeth to understand and fulfil their duties to ensure smooth functioning in the long run.
Originality/value
The paper fulfils an identified gap in the positioning of IOs under the international law.
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