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This study aims to investigate the two-way interaction effects of empowerment and hardiness on the presenteeism of hotel employees.

Data were collected from 358 hotel employees in Sabah, East Malaysia, via a questionnaire survey and analyzed using multiplicative regression analysis.

The results confirm the presence of a two-way interaction effect between empowerment and hardiness on the presenteeism of hotel employees at a significance level of 0.01. Further analysis indicates that the higher the level of hardiness, the greater is its negative effect on the relationship between empowerment and the presenteeism of hotel employees.

The survey was cross-sectional and causal relationships among the variables cannot be inferred. The results were gathered from selected hotels and should not be generalized to all hotel employees in Sabah, East Malaysia.

The findings challenge the assumption of a positive association between empowerment and presenteeism and demonstrate that different levels of hardiness can influence this relationship. When empowering employees, management staff should also consider the provision of resilience-related training programs for less hardy employees. This would enable such employees to handle their presenteeism behavior arising from the increased level of empowerment.

This study provides the first empirical evidence of a two-way interaction effect of predictors on the presenteeism of hotel employees and could serve to influence mainstream journals in the presenteeism literature. Researchers could apply the analytical approach to examine future studies relating to higher-order effects of predictors on the presenteeism of hotel employees.

This exploratory study profiles the career drivers of junior auditors in the Hong Kong Special Administrative Region. Specifically, the study identifies what “drives” a junior auditor in a public accounting firm. Comparative examinations of the career drivers are also performed using the gender and size of firm variables. The results identify the presence of statistically significant differences (p < 0.05) between male and female junior auditors in the career drivers of material rewards, search for meaning, and affiliation. When the size of auditing firms – big‐five firms versus non‐big‐five firms – is used as a basis for comparison, there are significant differences found in the career drivers of material rewards, power/influence, search for meaning, expertise, autonomy, and security. Significant gender‐firm interaction effects are found in the career drivers of expertise, autonomy and security. Implications for both the profession and academic educators and suggestions for future research are discussed.

This study sets out to examine the effect of the choice of auditors in constraining earnings management within a rule‐based reporting framework during the Asian financial crisis.

Using the iterative seemingly unrelated regression methodology, 383 firm‐observations of service‐oriented listed companies in Singapore are analysed.

The results show that service‐oriented companies engage in income decreasing earnings management during the crisis period. More importantly, the results indicate that only the Big‐6 firms are able to significantly constrain the earnings management of managers of such companies.

The ability of Big‐6 firms to constrain earnings management is perceived to add credibility to the quality of reported earnings, and hence contributes to the competitive advantage of the Big‐6 firms in the market for auditing services.

The evidence contributes to the literature on corporate governance and the competitiveness of the market for audit services in the context of an economy‐wide financial crisis from an Asian perspective.

The coefficient of thermal expansion (CTE) mismatch between silicon and organic printed circuit board (PCB) materials causes a reliability issue for ball grid array type electronic packages. This makes it difficult for conventional wafer level chip scaled packaging (WLCSP) with large die to satisfy the reliability requirements. Therefore, in this study a novel solder joint protection‐WLCSP (SJP‐WLCSP) structure is proposed to overcome the reliability issue.

The SJP‐WLCSP makes use of a delaminating layer to reduce the problem of CTE mismatch. In the SJP‐WLCSP, a delaminating layer is interposed between the top layer of the chip and the bottom insulating layer of the redistribution copper metal traces. As a result, the stress on the solder joints can be released by allowing cracks to form in the delaminating layer.

To elucidate the thermo‐mechanical behaviour of tin‐lead eutectic solder joints and copper traces, a non‐linear analysis, based on a 3D finite element (FE) model, under accelerated thermal test loadings was carried out. The maximum equivalent stress/strain in the solder joints predicted by the FE simulation were found to diminish significantly when applying the delaminating layer. In addition, parametric FE analysis was also applied in this study, and based on the design concepts within this study, a robust novel SJP‐WLCSP could be achieved.

In this work, a new packaging concept with high reliability, low cost and easy fabrication was developed to reduce the shear stress in the solder joints due to the CTE mismatch between silicon chips and organic PCBs.

This paper aims to investigate the financial crises and the role of auditors in those crises. The paper is concerned with the banking system, as the last financial crisis in 2008 was provoked by the mortgage business and the big banks and risks management.

The paper choses to use data from corporations, practices and professional websites. The authors use interviews that were available and related to the subject matter. Academic works are also used to discuss the literature review and various issues.

The paper explores the auditors’ responsibilities and finds that there is a growing concern for auditing. This research is complex, as it discovers that corporate executives in the banking business should be more responsible; this is confirmed by the high risks in the financial area that still persists.

This is a very complex topic; however, the authors designed it so that it can be read and used by non-accountants, that is to say, CEOs and governmental agencies that are in charge of the regulatory system. Further research studies are needed to ensure ongoing discussions about the financial crisis. The Word is not free from such bad economic events.

The contribution is important; this research can be used by organizations, governments and academics.

The paper includes implications for the banking and auditing industries. It extends to the public interest.

This paper contributes to the literature for academic and can be used for teaching purposes. Students can understand the paper, as the authors did not use a regression model.