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I synthesize the extant experimental literature examining auditor evaluation of others’ credibility published in six top accounting journals over the last three-and-a-half decades. I adapt the original definition of credibility by Hovland, Janis, and Kelley (1953): the extent of perceiving someone as competent and trustworthy. Audit guidance requires auditors to consider credibility of management, internal auditors, and staff, yet the research literature on auditor evaluation of others’ credibility is fragmented and scarce, limiting our understanding of determinants and consequences of auditor evaluations. I develop a framework for analysis of research on auditor evaluation of others’ credibility and review extant literature by types of examined effects (determinants of credibility vs. consequences of credibility) and by examined credibility components (competence, trustworthiness, or both). Throughout the literature review I suggest areas for future research.

This study drew on the core concerns framework (CCF) and communication accommodation theory (CAT) to examine the direct and indirect effects of manager core concerns accommodativeness on employee integrative (i.e. cooperative) intention through the mediating role of positive emotional change and manager credibility (i.e. competence, trustworthiness and goodwill). Core concerns accommodativeness refers to the degree to which one responds to another’s socio-psychological needs.

A quasi-experimental design was used. A total of 339 working adults from various industries in the USA took an online questionnaire composed of manipulations, closed-ended and open-ended questions. Quantitative data was analyzed using a series of mediation analyses and triangulated with qualitative data.

The results showed that both accommodating and overaccommodating manager messages significantly improved employees’ emotional state, perception of manager credibility and integrative intention more than the underaccommodating message. Importantly, the manager communication accommodativeness increases employees’ positive emotional change which heightened the employees’ perception of manager trustworthiness which then stimulated employees’ integrative intention. Qualitative data surprisingly revealed that the overaccommodating message was regarded predominantly positively.

The mixed-methods approach of this study added deeper insight into the role of communication accommodation and emotion in supervisor-subordinate conflict negotiation, extending both the CCF and CAT literature. The findings also inform managers about how to effectively use the core concerns.

The purpose of this paper is to present a set of strategies for effective managerial self‐change within the substantive setting of a cleaned‐up bureaucracy.

Using inductive methodology, data have been collected and analysed from a large Australian public‐sector bureaucracy by means of 26 personal interviews conducted between 2000 and 2002.

A conceptual model of managerial self‐change is presented stressing the importance of both cognitive and behavioural strategies within the context of an “awareness‐understanding‐accomplishment” feedback loop and learning process. The model incorporates and extends some of the major concepts in the extant literature on thought self‐leadership and learned optimism by incorporating attributional analysis into managerial cognitive thought patterns. The findings also suggest refinements to the concept of managerial credibility within cleaned‐up bureaucracies.

Findings are derived on the basis of a substantive case study of one cleaned‐up bureaucracy in a particular country. Further research needs to expand this base to encompass other organizations in a wider range of countries across different cultures.

The model draws attention to how the behaviour of organisational subordinates within cleaned‐up bureaucracies is significantly affected by the attitudes and actions of their immediate manager. By adopting a set of strategies contained with the conceptual model, managers can learn how to change themselves.

The paper departs from the prevalent tendency of the extant literature to employ laboratory or experimentally derived data by using systematically gathered and grounded empirical data in a naturalistic organisational setting. Additionally, the findings have more to say about the nuances of a particular organisational context rather than generalising across numerous contextual environments.

Behavioral integrity is the perceived fit between espoused and enacted values. We propose that the maintenance of behavioral integrity is a highly problematic and consequential element of the successful management of change. Support for this view is drawn from the literatures on management fads, transformational leadership, trust and source credibility. Practical implications are developed.

More professional service firms are increasing their role in modern economies, both as employers and as economic value providers. Although there is a quite extensive literature explaining the importance of management and managerial abilities for a firm's competitiveness, the studies focusing on the same issue in professional service businesses are rare. Hence, this paper aims to expand knowledge on this issue and to present a framework for studying managerial abilities in professional service firms.

The research is constructed as a multi‐case study and includes six cases. The cases were selected among the members of the Turkish Association of Advertising and only full‐service advertising agencies were included in the sample. Three multinational and three national agencies are included in the sample.

It was found that multinational agencies show significant differences according to their top managers' status and credibility. Managerial knowledge has a different impact on the competitiveness of both agency types.

The paper offers a framework to study the role of managerial capabilities in competitiveness of professional service firms.

The manager/teacher role has not been sufficiently identified or discussed in various papers on managerial role theory published over the years. The present paper discusses the findings of an exploratory study of the factors related to effectiveness in performing each of the critical components involved in performing this role. These critical components are acceptance of the manager/teacher role, performing the teaching role effectively, and the acceptance of the teaching by the targeted learners. The most critical factors related to these critical components were perceived performance pressures, perceived rewards for teaching, ability to simplify complexity, perceived communication effectiveness, the knowledge credibility of the manager/teacher, the manager’s desire to improve others, and knowledge of and use of a wide variety of teaching approaches.

The purpose of this study is to examine credibility attributes in a website disclosure venue.

A total of 100 MBA and Masters of accountancy students participated in an experiment to assess whether specific disclosure characteristics impact the credibility of optimistic, forward‐looking voluntary disclosures. The disclosure characteristics examined include management's ability to meet the current earnings forecast and the disclosure of positive corporate governance qualities. A between‐subjects 2×2 analysis of variance (ANOVA) is used to test the hypotheses.

The findings indicate that disclosure of positive corporate governance qualities improves the credibility of optimistic, forward‐looking voluntary disclosures. In addition, the credibility of optimistic, forward‐looking voluntary disclosures is greater when management has met its current earnings forecast.

Suggestions for future research include determining whether the importance of credibility attributes differ across presentation venues. For example, credibility attributes that are important in a website venue may be less important when used in conjunction with voluntary MD&A disclosures. In addition, the impact of the disclosure of corporate governance qualities on the credibility of voluntary disclosures may differ across subject groups.

The increasing use of the investor relations pages of corporate websites and the push for enhanced disclosures underscores the importance of understanding voluntary disclosures in a website venue and the related attributes that improve the credibility of these disclosures.

An engaged workforce has never been more important than it is now. Research continues to reveal a strong link between engaged employees and employee performance. Consequently, different strategies continue to be developed to enhance employee engagement (EE) in organisations. Unfortunately, many of these strategies have not worked due to the lack of trust that some employees may have towards organisational leaders. Thus, it is argued that the first step in building an effective EE is building trust, which will erode all sorts of suspicion of the intention of leaders in the organisation. Unfortunately, the literature is not clear about how to build such trust, especially in developing countries where the organisational environment is much different from that in developed ones; making the applicability of models in the developed world quite difficulty in these countries. How can public sector leaders build trust in the organisations in an environment where informality appears to be the norm? The purpose of this paper is therefore to ascertain how trust can be built in public organisations.

In order to answer the research questions, as well as obtain in-depth understanding of what is being done, the authors used the mixed methods approach in the data collection for the paper. In using mixed method data collection, the authors took both quantitative and qualitative approaches. Both qualitative and quantitative data were, however, collected concurrently. This was done for the sake of convenience, as there is little study on how to build trust or, even, EE in the Ghanaian context. The authors set out to explore these issues, and the only way for the authors to do so was to undertake the data collection simultaneously.

The paper examined critically four main areas to help leadership build trust: credibility, fairness, respect and communication. The study shows that both managers and employees firmly believe in building trust. Leaders were able to discuss the efforts they make to ensure that issues concerning trust building are addressed. At the same time, employees also agreed on the need to strengthen these variables.

The research identifies areas on which both leadership and employees can continually work to help bridge the gap between them if public organisations are to reap the benefits of EE. The authors are convinced that if the issues discussed here are addressed, and parties work on them, individuals will succeed in their own areas, but so will the organisations, which in turn will help in the development of he country.

From a theoretical perspective, it extends the work on EE, and offers new insight into this emerging concept from a developing countries perspective, where informality in the public sector is common. Most of the research on trust and EE has been either qualitative or quantitative in nature. Using the mixed methods approach means the authors will be explaining how both can help us better understand the “how” in building trust in the public sector. Thus, the paper is one of the few papers that have used the mixed methods approach to examine how trust can be built in public organisations.

Purpose – The aim of this paper is to examine the relationship of the efficient management of shareholder value as the main objective of corporate governance systems with stakeholder theory.

Design/Methodology – The study uses data from 29 emerging market economies from 1997 to 2006. In order to control possible endogeneity issue, generalized two-stage least squares (G2SLS) and generalized method of moments (GMM) estimation techniques were conducted using country-level panel data.

Findings – The results provide evidence that the efficient management of shareholder value is strongly associated with managers' credibility, social responsibility, employment, and customer satisfaction, suggesting that emerging market economies should consider the interests of stakeholders for the efficient management of shareholder value.

Originality/Value – This is the first study of its kind that attempts to explore the association of the efficient management of shareholder value with country-level determinants of stakeholder theory.

Research Limitations/Implications – The lack of sufficient data is a major problem in international studies. This study also has some limitations in this respect as some emerging economies have not been included in the sample.

Banks’ structural re‐organisation with centralised units for increased efficiency, technological advances, product diversification, and strategic initiatives to provide multiple products through “deep” multi‐channel access, have challenged the relationship banking model at the heart of bank‐company interaction. Paradox‐ically, while improving the quality of transactional service, the “deep” relationship interface has under‐mined the relationship manager role and caused confusion and antagonism among customers. The negative result is that customers have a more aggressive, trans‐actional approach to purchasing decisions. The banks need to compromise between trans‐actional and relational effort, and the “deep” multi‐channel service delivery interface must have a re‐invigorated relationship manager if banks are to retain their competitive advantage.