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This paper aims to establish a theoretical framework that can comprehensively explain the executive compensation in state-owned enterprises (SOEs) within the context of socialism with Chinese characteristics.

The author develops a theoretical framework for executive compensation in SOEs from the perspective of Marxist economics and points out that the executives in SOEs are engaged in management labor, and their compensation should adhere to the principle of distribution according to labor contribution.

Based on this theory, the author posits that the continuous upward trend of executive compensation in SOEs, is consistent with the trend of SOEs' ongoing expansion, which reflects a continuous improvement of SOE executives' management labor in both quality and quantity.

It is necessary to start with Marxist economic theory and scientifically study the issue of SOE executive compensation, adhere to the principle of distribution according to work in the context of a socialist market economy and implement the specific guideline of the Party Central Committee; only in this way can the long-term healthy development of SOEs be promoted continuously.

This study offers an empirical framework for how hotel employees CSR perceptions affect their job satisfaction by incorporating the parallel mediating roles of organizational identification and psychological contract fulfillment. In addition, it examines the moderator effects of employees' CSR-induced attributions on the constructed mediated model, providing a powerful lens through which to evaluate when and how employees' CSR perceptions influence organizational identification and psychological contract fulfillment.

The study use PLS-SEM techniques to analyze a sample of 520 employees from 49 luxury hotels with 4–5 stars in Khanh Hoa province, Vietnam.

The results show that CSR positively influences job satisfaction through the mediating role of psychological contract fulfillment and organizational identification. Besides, attachment styles also play moderator role in the relationship between CSR and psychological contract fulfillment/organizational identification.

The discoveries elucidated within this research endeavor proffer actionable discernments to be earnestly contemplated by professionals entrenched in the hotel industry, earnestly aspiring to ameliorate the contentment of their workforce and, concomitantly, augment the overarching efficacy of their organizational operations.

This study provides human resource departments with insights and suggestions for maximizing the efficacy of CSR implementation in the hotel industry.

This paper aims to study the impact of audit quality on the components of executive cash compensation. It is predicted that as audit quality improves, greater emphasis will be placed on the incentive components of cash compensation, and lower emphasis on the salary (fixed) component. Specifically, it is predicted that as audit quality enhances, greater emphasis will be placed on earnings and sales revenues in determining executive cash compensation. Using auditor specialization as a proxy for audit quality, empirical support is provided for all of our predictions.

This paper provides empirical support with agency theoretic predictions.

This paper developed the following hypotheses: H1 – in executive cash compensation, more weight is being placed on earnings-based measures as auditor specialization improves; H2 – in executive cash compensation, more weight is also being placed on sales revenues as auditor specialization improves; H3 – in executive cash compensation, salary levels decrease as auditor specialization improves; and H4 – the impact of auditor specialization on the weight on earnings, sales and the salary levels is lower in the post-Sarbanes–Oxley Act (SOX) period compared to pre-SOX period.

First, the article limits itself to cash compensation, while current executive compensation is largely made of equity. Second, the measure of audit quality used, ‘national level auditor specialization’, may not be as effective in the post-SOX era.

Compensation committees should pay attention to audit quality (in whatever way it may be proxied by) in determining executive compensation.

This is the first paper to show that audit quality not only improves the earnings response coefficient in firm valuation but also enhances the weight placed on earnings (and sales revenues) in executive compensation.