Search results

The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data.

The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions.

The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities.

Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.

Companies around the world have included ecolabels as a marketing strategy to convince consumers to choose products with lower environmental impact. However, the literature lacks a consensus on the effectiveness of ecolabels in persuading consumers to choose green products. The present meta-analysis addresses this gap by first evaluating the net persuasion effect of using ecolabels and second by investigating the role of cultural orientations, operationalized at the country level, in this effect.

This cross-cultural meta-analysis analyzed data from 26,116 consumers across 18 countries, encompassing 75 papers published between 1995 and 2023. Univariate and meta-regression analyses were utilized.

The results demonstrate that the presence (vs absence) of ecolabels has a medium positive persuasion effect. Findings show cultural orientations moderate the persuasion effect of ecolabels in that the effect is stronger in countries with high power distance, individualism, masculinity (motivation towards achievement and success) and uncertainty avoidance orientation, which create contingent conditions to ecolabels’ persuasion. In addition, results show other methodological factors that affect ecolabel persuasion. Contributions and implications of the findings are discussed.

This meta-analysis is distinctive for its global scope, including diverse countries and cultures. It addresses a crucial gap in ecolabel persuasion research, providing insights that reconcile discrepancies in existing studies. It offers practical implications for businesses and policymakers while laying the groundwork for future cross-cultural research in this field.

The effectiveness of the Just-in-Time (JIT) production system in non-Japanese contexts is a topic of diverse findings. This study conducts a meta-analysis of empirical research on JIT and its relationship with performance, focusing on studies published since 1995. Additionally, it examines the moderating influence of National Culture (NC) values on JIT outcomes.

A total of 59 empirical studies with 211 effects and 17,008 observations from 18 countries are meta-analyzed. A meta-regression using hierarchical linear modeling (HLM) is performed to explore how four dimensions of National Culture (NC) moderate the impact. (viz. institutional collectivism, uncertainty avoidance future orientation, and power distance,) based on the Global Leadership and Organizational Behavior Effectiveness (GLOBE) culture model.

The meta-analysis results show that improved production efficiency, product quality and reduced wastes achieved through JIT deployments translate into the overall performance of organizations. The meta-regression results shed light on how local cultures influence the effectiveness of JIT across different countries.

The findings of meta-analysis have implications for multinational manufacturers in realizing efficacy of JIT. The research adds to the international operations management literature by examining how NC values influence strategies and decisions in operations management.

University students often encounter academic challenges and setbacks, which can impact their beliefs about their capabilities, leading to a phenomenon known as learned helplessness. This study explores the antecedents of learned helplessness through the interaction between teacher support, self-efficacy, and cultural dimensions such as power distance, uncertainty avoidance, and masculinity.

Drawing from constructivism, the authors empirically examined a conceptual model utilizing structural equation modeling (SEM). A total of 268 university students completed a self-survey on learned helplessness via a Google Form.

The study shows that LH is influenced by personal attributes, perceived support, and cultural context. Higher self-efficacy is linked to lower LH scores, while teacher support indirectly affects LH through self-efficacy. Power distance and uncertainty avoidance also directly impact LH. Additionally, cultural influences indirectly affect LH through perceived support and self-efficacy. However, the hypothesized connections between masculinity and LH were not supported.

The study advances LH literature by exploring it among university students using a multidimensional, constructivist approach, providing valuable insights for educational authorities. We illuminate how individual, social, and cultural factors influence LH, underscoring the serial mediation between self-efficacy and perceived teacher support. Existing literature frequently overlooks the intricate interplay among cultural dimensions and other factors, limiting the formulation of comprehensive solutions. Our research breaks new ground in quantitative LH examination within education, delving into Hofstede’s cultural dimensions and suggesting strategies to mitigate uncertainty and power distance for student well-being and success.

The purpose of this paper is to evaluate the relevant literature to gain deeper insights into understanding what directions of research are needed with reference to entrepreneurial orientation and competitive aggressiveness in the oil and gas sector of the Gulf Cooperation Council (GCC) region.

This paper is a conceptual evaluation of literature.

The extant body of research on both entrepreneurial orientation and competitive aggressiveness is based on quantitative studies without previous systematic, exhaustive and comprehensive grounded theory-based theorizing processes rooted in qualitative approaches. This accounts for inconsistencies and controversies of findings reported in the field.

The grounded theory-based approach advocated by this paper is likely to generate a more precise estimation of the relationship between entrepreneurial orientation, competitive aggressiveness and firm performance. Consequently, an accurate understanding of the interplay between these factors can empower managers to make finely-tuned strategic decisions, achieve sustainable competitive advantage and optimally adapt to dynamic and unforeseen environments.

The paper reports on important limitations of the existing literature indicating that current findings may be an artifact of studying a small number of industries.

We expand the recent literature on the dynamics of capital structure decisions by investigating the impact of national culture on firms' optimal debt ratios and their dynamic re-adjustment process. To this end, we aim at estimating firm-specific speeds of leverage adjustment, allowing for heterogeneous dynamics in firms' capital structure.

We use dynamic panel data estimators to analyze the impact of cultural factors on the dynamics of debt ratios.

We show that national culture affects the optimal level of leverage and the dynamic rebalancing of debt ratios, both directly and indirectly, by altering the effect of firm characteristics and macroeconomic factors on firms' financing behavior. Firms converge faster towards the optimal leverage in countries with a stronger attitude to conform with the norm, while they are slower where there is a higher propensity to intellectual autonomy. A higher risk aversion and long-run propensity induce over-levered firms to reduce leverage faster, making the adjustment process strongly asymmetric. Moreover, national culture also produces indirect effects by mitigating the impact of asymmetric information on capital structure decisions. Indeed, firms in more individualistic countries display a lower speed of adjustment and a stronger effect of firm characteristics associated with higher agency costs. On the contrary, firms in countries with a higher tendency to conform to social norms, less individualistic and more long-term oriented have a higher adjustment speed and appear to suffer less from agency issues. Our results therefore highlight how national culture affects agency problems within firms, thus suggesting the adoption of country-specific corporate governance provisions accounting for the effects of local cultural traits on managers' behavior.

We expand the capital structure and governance literature by showing how cultural traits impact on the dynamics of debt ratios. In particular, we show how cultural traits may mitigate or exacerbate the role of agency issues on firms' behavior, hence suggesting that cultural factors may interact with governance rules in shaping firms' decisions. Therefore, our work highlights how policy-makers should include cultural aspects when defining regulation concerning corporate governance.

The purpose of this paper is to study how CEO power impact corporate tax avoidance. In particular, this paper aims to empirically examine the moderating impact of institutional ownership on the relationship between CEO power and corporate tax avoidance.

The multivariate regression model is used for hypothesis testing using a sample of 308 firm-year observations of Tunisian listed companies during the 2013-2019 period.

The results show that CEO power is negatively associated with corporate tax avoidance and that institutional ownership significantly accentuates the CEO power’s effect on corporate tax avoidance. This implies that CEOs, when monitored by institutional investors, behave less opportunistically resulting in less tax avoidance.

Our findings have significant implications for managers, legislators, tax authorities and shareholders. They showed that CEO duality, tenure and ownership can mitigate the corporate tax avoidance in Tunisian companies. These findings can, hence, guide the development of future regulations and policies. Moreover, our results provide evidence that owning of shares by institutional investors is beneficial for reducing corporate tax avoidance. Thus, policymakers and regulatory bodies should consider adding regulations to the structure of corporate ownership to promote institutional ownership and consequently control corporate tax avoidance in Tunisian companies.

This study differs from prior studies in several ways. First, it addressed the emerging market, namely the Tunisian one. Knowing the notable differences in institutional setting and corporate governance structure between developed and emerging markets, this study will shed additional light in this area. Second, it proposes the establishment of a moderated relationship between CEO power and corporate tax avoidance around institutional ownership. Unlike prior studies that only examined the simple relationship between CEO power and corporate tax avoidance, this study went further to investigate how institutional ownership potentially moderates this relationship.

This study aims to explore the impact of different contextual factors and their interactions on university students' entrepreneurship, specifically start-up activities.

The paper used a multilevel hierarchical model with four contextual factors: i) industry and technological, ii) institutional and policy, iii) organizational-university; and iv) cultural. Each of these factors might influence university students’ start-up activities differently. To address this exploratory direction, the study used a sample of 34,200 nascent entrepreneurs from 34 countries included in the Global University Entrepreneurial Spirit students’ Survey, along with data from the World Economic Forum’s Global Competitiveness Index, Global Entrepreneurship Index and Global Leadership and Organizational Behavior Effectiveness Index.

The results show that, in general terms, contextual elements impact university students’ start-up activities. Nevertheless, when these factors are combined, their effect increases strongly with the performance-based culture but decreases with a high level of a socially supportive culture.

Regarding the study of university students’ start-up activities, most scientific evidence has an individual-level approach without considering the influence of the context. The paper adopts a multilevel approach for such analysis to reflect the multilevel and context-dependent nature of the topic under study.

Este estudio explora el impacto de diferentes factores contextuales y sus interacciones en el espíritu empresarial de los estudiantes universitarios, concretamente en las actividades de puesta en marcha.

El trabajo emplea un modelo jerárquico multinivel con cuatro factores contextuales: i) industriales y tecnológicos, ii) institucionales y políticos, iii) organizativos-universitarios; y iv) culturales. Cada uno de estos factores podría influir de forma diferente en las actividades de puesta en marcha de los estudiantes universitarios. Bajo un enfoque exploratorio, el estudio utilizó una muestra de 34.200 emprendedores nacientes de 34 países incluidos en la Encuesta Global de Estudiantes Universitarios con Espíritu Emprendedor (GUESSS por sus siglas en inglés), junto con datos del Índice de Competitividad Global (GCI), el Índice de Espíritu Emprendedor Global (GEI) y el Índice Global de Liderazgo y Eficacia del Comportamiento Organizacional (GLOBE).

Los resultados muestran que, en términos generales, los elementos contextuales influyen en las actividades de creación de empresas de los estudiantes universitarios. Sin embargo, cuando se combinan estos factores, su efecto aumenta considerablemente en países con una cultura basada en el rendimiento, pero disminuye en las de un alto nivel de apoyo social.

En lo que respecta al estudio de las actividades de creación de empresas de los estudiantes universitarios, la mayoría de las pruebas científicas tienen un enfoque a nivel individual sin tener en cuenta la influencia del contexto. Nuestro trabajo adopta un enfoque multinivel para dicho análisis con el fin de reflejar la naturaleza multinivel y dependiente del contexto del tema estudiado.

Este estudo explora o impacto de diferentes fatores contextuais e suas interações no empreendedorismo dos estudantes universitários, especificamente nas atividades de start-up.

O artigo utilizou um modelo hierárquico multinível com quatro fatores contextuais: i) industrial e tecnológico, ii) institucional e político, iii) organizacional-universitário, e iv) cultural. Cada um desses fatores pode influenciar de maneira diferente as atividades de start-up dos estudantes universitários. Para abordar essa direção exploratória, o estudo utilizou uma amostra de 34.200 empreendedores de 34 países incluídos na Pesquisa Global sobre o Espírito Empreendedor dos Estudantes Universitários (GUESSS), juntamente com dados do Índice de Competitividade Global (GCI) do Fórum Econômico Mundial, do Índice Global de Empreendedorismo (GEI) e do Índice de Liderança Global e Eficácia Organizacional (GLOBE).

Os resultados mostraram que, em termos gerais, elementos contextuais impactam as atividades de start-up dos estudantes universitários. No entanto, quando esses fatores são combinados, seu efeito aumenta fortemente com a cultura baseada em desempenho, mas diminui com um alto nível de cultura socialmente solidária.

No que diz respeito ao estudo das atividades de start-up dos estudantes universitários, a maioria das evidências científicas tem uma abordagem em nível individual sem considerar a influência do contexto. Nosso artigo adota uma abordagem multinível para tal análise, a fim de refletir a natureza multinível e dependente do contexto do tema em estudo.

Using employee voice to advocate for customers' requirements, improves hospitality service. Organizations must understand what motivates or deters employee customer-oriented voice behaviour (COVB) to achieve its goals and enhance performance. This research investigates the predictors and outcomes of COVB of front-line employees (FLEs) in the hotel industry.

The study used the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines to steer the article search, screening, and inclusion. The research identified the extant studies conducted in both, high/low power distance countries that met the search criteria using the databases of SCOPUS, Web of Science, EBSCOHost and through snowballing of references.

The content analysis of 55 selected studies identified four themes that explain FLEs’ COVB in the hospitality industry. These four themes include customer-related, employee-related, organizational and leadership factors. Moreover, it was found that theoretical frameworks of the most of published studies are dominated by social exchange and conservation resource theories.

This study suggests hospitality firms to develop management strategies to foster FLEs COVB especially long-term personality trainings for FLEs is suggested for innovative and novel ideas.

This is the first study, as per our knowledge, on the hospitality industry that has been conducted to analyse and synthesize the literature related to FLEs’ COVB.

This study aims to explore the direct and indirect relationships among the informal economy, innovation, entrepreneurial and initial public offering (IPO) activity.

This study uses an unbalanced sample of 30 countries over a 15-year period: 2000–2014. The proposed random-effects model is estimated using feasible generalized least squares with robust estimators of variance.

Entrepreneurial activity is positively related to IPO activity. The informal economy negatively moderates the relationships among entrepreneurship, innovation and IPOs.

IPOs are a stage in the entrepreneurial process susceptible of being influenced by country level factors. An appropriate understanding of these factors can contribute to discuss policies that improve the level of IPO activity.

The authors explore the understudied relationship of the informal economy and entrepreneurship. Although entrepreneurial activity can be higher in contexts with more informality, this relationship can turn sour in later stages since it lowers the probability of higher IPO activity by inhibiting formal entrepreneurship and innovation. Hence, the main contribution is to provide evidence of this “hangover” effect.