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1 – 10 of over 22000Doaa El-Diftar, Eleri Jones, Mohamed Ragheb and Mohamed Soliman
Disclosure and transparency are major pillars of corporate governance which need to be greatly promoted in Egypt. This research aims to understand how different kinds of…
Abstract
Purpose
Disclosure and transparency are major pillars of corporate governance which need to be greatly promoted in Egypt. This research aims to understand how different kinds of institutional investors affect levels of voluntary disclosure and transparency.
Design/methodology/approach
The research was conducted on the most active Egyptian companies over a period of five years. A voluntary disclosure checklist was first developed to assess levels of voluntary disclosure and transparency.
Findings
Empirical results support significant positive impacts of both bank ownership and foreign ownership on voluntary disclosure and transparency. Among the four firm characteristics controlled for in the research, firm size was the only one with a highly significant positive impact on voluntary disclosure and transparency.
Research limitations/implications
The results of this research may not be generalized to all companies, as it was only conducted on the most active firms on the Egyptian Exchange. Therefore, it is recommended that future researches integrate a more diversified sample.
Practical implications
The research provides empirical evidence that institutional investors are not a homogeneous group and that different kinds of institutional ownership impact differently on voluntary disclosure and transparency. As such, some institutional investors are more influential than others when it comes to increasing corporate voluntary disclosure and transparency and in reducing agency problems.
Originality/value
This research offers assistance to policy makers interested in enhancing corporate disclosure and transparency. It is particularly important during any adjustment to ownership policies in Egypt.
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Fang Fang and Haiyan Zhou
In this study, we investigate whether higher institutional ownership is related to better internal controls and whether better internal control is associated with a higher quality…
Abstract
In this study, we investigate whether higher institutional ownership is related to better internal controls and whether better internal control is associated with a higher quality of transparency.
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Francisca Tejedo-Romero, Miguel Rodrigues and Joaquim Filipe Ferraz Esteves Araujo
This manuscript studies municipal transparency in Iberian countries, Spain and Portugal, to analyse similarities and differences in both countries. Despite some…
Abstract
Purpose
This manuscript studies municipal transparency in Iberian countries, Spain and Portugal, to analyse similarities and differences in both countries. Despite some political-administrative similarities, the way Spain and Portugal, deal with the issue of transparency may vary.
Design/methodology/approach
Based on the levels of municipal transparency, this work aims to analyse how legal and institutional context and political factors framed the way municipalities are managing the “naming and shaming” approach resulting from the creation of the Municipal Transparency Index. A descriptive analysis of the levels of municipal transparency will be carried out and a multivariate analysis to study the characteristics that may be determining differences and similarities between the two countries.
Findings
The study shows similarities in municipal transparency in Iberian countries, the positive effect of the “naming and shaming” approach on transparency and the influence of legal and institutional factors in transparency.
Originality/value
While there is extensive attention to municipal transparency at the country level, less research focuses on comparing municipal transparency in countries that have similar political-administrative characteristics. This study addresses this research gap by investigating two neighbouring countries.
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Andreea Hancu-Budui and Ana Zorio-Grima
Supreme audit institutions (SAIs) examine and supervise the activity of public institutions. The study aims at contributing to the existing literature on public sector audit by…
Abstract
Purpose
Supreme audit institutions (SAIs) examine and supervise the activity of public institutions. The study aims at contributing to the existing literature on public sector audit by providing a classification of 29 European SAIs – 28 national SAIs and the European Court of Auditors (ECA) – based on a broad range of attributes varying from the SAIs' environment to its structure, activity, resources or transparency.
Design/methodology/approach
The authors apply quantitative methodology for clustering by means of multidimensional scaling and regressive ordinary least square (OLS) and logistic models.
Findings
The authors' results show that SAIs from veteran EU member states (MSs) are more similar amongst them and the same applies to SAIs from Nordic countries, Baltic countries, Western Mediterranean countries and Eastern countries. The authors also perform additional analysis focussing on currently relevant issues such as gender equality, age, environment or the sustainable development goals (SDGs), concluding that the younger the institutions' staff, the more transparent the institutions are. The authors also find that more transparent SAIs report on environmental audits, more prone to cover the SDGs in their audits.
Research limitations/implications
The research is limited in purpose and scope because data cover only Europe. Given the limited number of observations (29), it does not have prospective purposes but only explanatory ones. The authors' findings are interesting for researchers because they offer original insights on public audit in Europe and cover matters of current interest such as environment, transparency or gender equality.
Practical implications
The research is also of interest for public auditors because it offers them information that may help them improve their activity and find institutional synergies, as the dataset is available to public auditors.
Social implications
From a social view point, the paper shows that public auditors perform work on topics of interest for the citizens.
Originality/value
The dataset compiled for the research offers extensive data and a wide variety of attributes defining European SAIs and may offer future opportunities for research from different perspectives.
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Ahmed Hamed Abdullah Al Sulaimani and Wilson Ozuem
This study aims to understand the roles of transparency, participation and collaboration in pursuit of achieving open digital government (OPG) goals in Oman. The study explores…
Abstract
Purpose
This study aims to understand the roles of transparency, participation and collaboration in pursuit of achieving open digital government (OPG) goals in Oman. The study explores the extent to which these interactive digital apps and other initiatives can enhance digital transparency, collaboration and public participation to achieve ODG goals.
Design/methodology/approach
This study has used triangulation of qualitative method by selecting semi-structured interviews, focus group interviews and public user reviews of ODG apps.
Findings
This research found that collaboration among institutions and transparency of actions and operations besides citizens’ participation in ODG enhance the trust to use ODG services. Therefore, a research framework is devised for synthesizing the significance of public participation and transparency where the aim is to facilitate collaboration among institutions with the purpose to achieve ODG goals. Such collaboration is highly useful for enhancing the ODG public value chain as well as achieving the ODG goals.
Research limitations/implications
This study has recommended practical implications for public institutions and Information technology developers to work collaboratively with the purpose to address the issues of interactivity and compatibility in ODG apps that can enhance public participation and improve the public value chain.
Originality/value
This study has used the institutional theoretical support to build a research framework that can extend the understanding that what factors can play role to achieve ODG goals.
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Hamideh Asnaashari and Mohammad Hossein Safarzadeh
This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items…
Abstract
Purpose
This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items that should be contained in their disclosures are examined.
Design/methodology/approach
The study followed an interpretive approach. In this regard, 21 semi-structured and face-to-face interviews were conducted to explore the viewpoints of audit partners and investment managers. Interviewees were selected by snowball sampling method. The transcripts of audio records were prepared, and a thematic perspective was applied to evaluate transcriptions.
Findings
Participants’ interpretations indicate that certain factors, such as signaling to stakeholders, active audit committees and investor demand, promote transparency among Iranian AFs. Nonetheless, this inclination is deterred by some concerns, including poor AQ, lack of financial resources, lack of legal enforcement, fear of raising stakeholders’ expectations, inactive professional associations and contextual factors which should be addressed. Interviewees believe five items should be contained in AFs’ disclosures to enhance transparency.
Practical implications
This study contributes to recognizing factors explaining AFs’ behavior in the context of an Islamic country. Furthermore, the type of disclosure that should be contained can provide good insight for standard setters or oversight bodies.
Originality/value
The semi-structured interviews shed light on the contextual factors that influence transparency within the accountancy profession, either enabling or hindering it. Additionally, it is crucial to consider each country’s unique characteristics when determining the disclosure items in transparency reports.
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Ana-Maria Parente-Laverde, Izaias Martins and Laura Isabel Rojas de Francisco
This study aims to analyze the effect of institutional dimensions and corporate reputation (CR) on the performance of Latin American companies using a study framework built on…
Abstract
Purpose
This study aims to analyze the effect of institutional dimensions and corporate reputation (CR) on the performance of Latin American companies using a study framework built on institutional theory.
Design/methodology/approach
The authors used a panel data analysis of 45 companies from the 6 biggest economies in Latin America for 5 years.
Findings
The authors found a positive effect between institutional independence and transparency perception, certifications, social norms, chief executive officer (CEO) international experience, board of directors' networks and CR with international performance (IP) and a negative effect between property rights protection and the perception of corporate social responsibility (CSR) with performance.
Originality/value
The uniqueness of this paper is based on the analysis of institutional and reputational variables on the IP of firms from emerging markets.
Propósito
Este estudio busca analizar el efecto de las dimensiones institucionales y la reputación corporativa en el desempeño internacional de las compañías latinoamericanas, desde una perspectiva de la teoría institucional.
Diseño/metodología/enfoque
Los autores usan un análisis de datos de panel de cuarenta y cinco compañías provenientes de las seis economías más grandes de Latinoamérica, durante cinco años.
Resultados
Se encontró un efecto positivo entre la interdependencia y la transparencia institucional, certificaciones internacionales, normas sociales, experiencia internacional del gerente, las redes de la junta directiva y la reputación corporativa con el desempeño internacional. Así mismo, se encontró un efecto negative entre la protección a la propiedad intelectual y la percepción de responsabilidad social con el desempeño.
Originalidad
La excepcionalidad de este artículo se basa en el análisis de variables institucional y reputacionales en el desempeño de compañías provenientes de mercados emergentes.
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Atika Ahmad Kemal and Mahmood Hussain Shah
While the potential for digital innovation (DI) to transform organizational practices is widely acknowledged in the information systems (IS) literature, there is very limited…
Abstract
Purpose
While the potential for digital innovation (DI) to transform organizational practices is widely acknowledged in the information systems (IS) literature, there is very limited understanding on the socio-political nature of institutional interactions that determine DI and affect organizational practices in social cash organizations. Drawing on the neo-institutionalist vision, the purpose of the study is to examine the unique set of institutional exchanges that influence the transition to digital social cash payments that give rise to new institutional arrangements in social cash organizations.
Design/methodology/approach
The paper draws on an in-depth case study of a government social cash organization in Pakistan. Qualitative data were collected using 30 semi-structured interviews from key organizational members and stakeholders.
Findings
The results suggest that DI is determined by the novel intersections between the coercive (techno-economic, regulatory), normative (socio-organizational), mimetic (international) and covert power (political) forces. Hence, DI is not a technologically deterministic output, but rather a complex socio-political process enacted through dialogue, negotiation and conflict between institutional actors. Technology is socially embedded through the process of institutionalization that is coupled by the deinstitutionalization of established organizational practices for progressive transformation.
Research limitations/implications
The research has implications for government social cash organizations especially in the Global South. Empirically, the authors gained rare access to, and support from a government-backed social cash organization in Pakistan (an understudied country in the Global South), which made the data and the consequent analyses even invaluable. This made the empirical contribution within this geographical setting even more worthy, since this case study has received little attention from indigenous scholars in the past. The empirical findings showcased a unique set of contextual factors that were subject to BISP and interpreted through an account of socio-cultural sensitivities.
Practical implications
The paper provides practical implications for policymakers and practitioners, emphasizing the need to address institutional challenges, including covert power, during the implementation of digitalization projects in the public sector. The paper has certain potential for inspiring future e-government related (or public sector focused) studies. The paper may guide both private and government policy-makers and practitioners in presenting how to overcome certain institutional challenges while planning and implementing large scale multi-stakeholder digitization projects in similar country contexts. So while there is scope of linking the digitization of public sector organizations to anti-corruption measures in other Global South countries, the paper may not be that straightforward with the private sector involvement.
Social implications
The paper offers rich social insights on the institutional interchanges that occur between the social actors for the innovation of technology. Especially, the paper highlights the social-embeddedness nature of technology that underpins the institutionalization of new organizational practices. These have implications on how DI is viewed as a socio-political process of change.
Originality/value
This study contributes to neo-institutional theory by theorizing covert power as a political force that complements the neo-institutional framework. This force is subtle but also resistive for some political actors as the force shifts the equilibrium of power between different institutional actors. Furthermore, the paper presents the social and practical implications that guide policymakers and practitioners by taking into consideration the unique institutional challenges, such as covert power, while implementing large scale digital projects in the social cash sector.
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Rodoniki Athanasiadou, Adriana Bankston, McKenzie Carlisle, Caroline A. Niziolek and Gary S. McDowell
Postdocs make up a significant portion of the biomedical workforce. However, data about the postdoctoral position are generally scarce, and no systematic study of the landscape of…
Abstract
Purpose
Postdocs make up a significant portion of the biomedical workforce. However, data about the postdoctoral position are generally scarce, and no systematic study of the landscape of individual postdoc salaries in the USA has previously been carried out. The purpose of this study was to assess actual salaries for postdocs using data gathered from US public institutions; determine how these salaries may vary with postdoc title, institutional funding and geographic region; and reflect on which institutional and federal policy measures may have the greatest impact on salaries nationally.
Design/methodology/approach
Freedom of Information Act Requests were submitted to US public universities or university systems containing campuses with at least 300 science, engineering and health postdocs, according to the 2015 National Science Foundation’s Survey of Graduate Students and Postdoctorates in Science and Engineering. Salaries and job titles of postdocs as of December 1, 2016, were requested.
Findings
Salaries and job titles for nearly 14,000 postdocs at 52 US institutions around December 1, 2016, were received. Individual postdoc names were also received for approximately 7,000 postdocs, and departmental affiliations were received for 4,000 postdocs. This exploratory study shows evidence of a postdoc gender pay gap, a significant influence of job title on postdoc salary and a complex relationship between salaries and the level of institutional National Institutes of Health/NSF funding.
Originality/value
These results provide insights into the ability of institutions to collate and report out annualized salary data on their postdocs, highlighting difficulties faced in tracking and reporting data on this population by institutional administration. Ultimately, these types of efforts, aimed at increasing transparency regarding the postdoctoral position, may lead to improved support for postdocs at all US institutions and allow greater agency for postdocs making decisions based on financial concerns.
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