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1 – 10 of over 18000
Article
Publication date: 1 November 2003

Shah Jalal Sarker, Alf Crossman and Parkpoom Chinmeteepituck

Earlier studies suggest age is positively associated with job satisfaction, while others use length of service, or tenure, as a predictor of job satisfaction levels. This article…

11425

Abstract

Earlier studies suggest age is positively associated with job satisfaction, while others use length of service, or tenure, as a predictor of job satisfaction levels. This article examines whether age and tenure are individual determinants of satisfaction, or whether there is an interaction between the two. The results indicate that employee age is not significantly associated with overall job satisfaction level, but that tenure is. There is also significant relationship between tenure and facets of satisfaction (job, pay and fringe benefits), but the effect of tenure on satisfaction is significantly modified by age.

Details

Journal of Managerial Psychology, vol. 18 no. 7
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 25 December 2023

Changlong Ma, Yuhui Ge and Heng Zhao

Although strategic scholars have made great effects to exploring the moderating roles of team interaction in explaining the effect of top management team (TMT) diversity, they…

Abstract

Purpose

Although strategic scholars have made great effects to exploring the moderating roles of team interaction in explaining the effect of top management team (TMT) diversity, they have adopted seemingly conflicting theoretical perspectives to explain how it works. Drawing on ideas from the threat rigidity theory, the authors integrated these perspectives by proposing a contingency model in which the relationships between TMT diversity and adaptive firm performance depend on the matching between the internal context (i.e. overlapping team tenure) and external context (i.e. severity of threat).

Design/methodology/approach

This study sampled 579 Chinese A-share listed companies that have been severely affected by the COVID-19 pandemic, and multilevel linear regression analysis was used to test the hypothesis.

Findings

Results provided support for this hypothesis. Specifically, the interaction between TMT age/tenure diversity and overlapping team tenure is significant only when the severity of threat is high, while the interaction between TMT functional diversity and overlapping team tenure is significant only when the severity of threat is low.

Originality/value

The results of this study provide a comprehensive perspective to predict the performance impact of team diversity and contribute to diversity research and practice.

Details

Journal of Organizational Change Management, vol. 37 no. 1
Type: Research Article
ISSN: 0953-4814

Keywords

Open Access
Article
Publication date: 3 July 2023

Jandre J. van Rensburg, Catarina M. Santos and Simon B. de Jong

An underlying assumption in the shared mental model (SMM) literature is that SMMs improve whilst team members work together for longer. However, whether dyad members indeed have…

Abstract

Purpose

An underlying assumption in the shared mental model (SMM) literature is that SMMs improve whilst team members work together for longer. However, whether dyad members indeed have higher perceived SMMs with higher shared tenure has not been explored. This study aims to, therefore, firstly, investigate this idea, and we do so by focusing on perceived SMMs at the dyadic level. Secondly, because in today’s fast-paced world perceived SMMs often need to be built quickly for dyads to perform, we assess if goal interdependence can reduce the dyadic tenure required for higher perceived SMM similarity. Thirdly, we analyse if these processes are related to dyadic performance.

Design/methodology/approach

We collected a dual-source sample of 88 leader–member dyads across various industries. We conducted PROCESS analyses to test their first-stage moderated mediation model.

Findings

Results showed that dyadic tenure was positively related to perceived SMM similarity, and that goal interdependence moderated this relationship. Additionally, perceived SMM similarity mediated the relationship between dyadic tenure and dyadic performance. Lastly, the overall moderated mediation model was supported.

Originality/value

We contribute to the perceived SMM literature by: investigating perceived SMMs in dyads, testing a key idea regarding the influence of dyadic tenure on perceived SMMs and investigating how goal interdependence may prompt perceived SMM similarity earlier in dyadic tenure and, ultimately, improve dyadic performance.

Details

Team Performance Management: An International Journal, vol. 29 no. 3/4
Type: Research Article
ISSN: 1352-7592

Keywords

Article
Publication date: 1 August 2023

Method Julius Gwaleba, Sophia Marcian Kongela and Wilbard Jackson Kombe

This paper aims to explore the role of participatory governance to actors’ participation in land use planning for tenure security in rural Tanzania. Three case studies where land…

Abstract

Purpose

This paper aims to explore the role of participatory governance to actors’ participation in land use planning for tenure security in rural Tanzania. Three case studies where land use planning project implemented were selected to make assessment on how local actors were involved in the process.

Design/methodology/approach

This paper uses qualitative research methods, whereby semi-structured interviews with village landholders and key informants were conducted to get their perspectives on land use decisions and land tenure (in)security. Besides, focus group discussions with the village landholders were also used.

Findings

The research findings indicate low participation of local actors in land use planning process. Decisions on land use by the local actors were very minimal. Further, communication between the involved actors was also difficult.

Originality/value

The study offers insights on participatory governance into land use planning for tenure security. The study develops a framework to improve land use planning process toward tenure security outcome. A tri-partite strategy consisting of enabling mechanisms of governance capacity, institutional capacity and converging discourses articulates a framework for the evolution in the degree of local actors’ participation to improve security of land rights through land use planning process in rural Tanzania.

Details

Journal of Property, Planning and Environmental Law, vol. 15 no. 3
Type: Research Article
ISSN: 2514-9407

Keywords

Article
Publication date: 17 January 2023

Martin Evans and Peter Farrell

The modern construction industry is highly competitive and cost driven, with tangible adversarial relationships between projects' contractual parties at individual and…

Abstract

Purpose

The modern construction industry is highly competitive and cost driven, with tangible adversarial relationships between projects' contractual parties at individual and organisational levels; there are conflict of interest as people to survive. Accordingly, team leaders on construction megaprojects (CMPs) in multinational engineering organisations strive to survive in such competitive markets. The research’s aim is to investigate relationships between team leaders' tenure and management styles towards professional subordinates on CMPs and elaborate how corporate governance can optimally address this conflict of interest and adversarial relationships.

Design/methodology/approach

The research methodology adopted processes of inducting theory using case studies. A qualitative approach was adopted as a primary data collection and analysis source. It involved case studies through primary data collection in semi-structured face-to-face interviews with 38 professional subordinates (interviewees) to discuss impacts of team leaders' tenure on their management style (a five-team leader, case studies). The research methodology is based on building theories from case study grounded theory research methodologies.

Findings

The research introduced the notion that team leader survival syndrome is pronounced and evidenced by adversarial reactions towards new or experienced professional subordinates where team leaders perceive professional subordinates, especially at senior technical levels, as potential risks that jeopardise their positions and employment survival possibilities. The syndrome is proven based on real-life case studies; it is constant, tangible and serious disorder of attitudes and behaviours. Longer tenure stimulates and accelerates these phenomena and syndrome, with 58% of team leaders exhibiting such syndromes. Optimum employee tenure is between 7 and 10 years. Corporate governance provides good resolution practices.

Research limitations/implications

The research implications are useful to construction industry and academia. However, the analysis is limited to the case studies considered in Canada and Qatar. Due to small sample size for both case studies and respondents to the questionnaire survey, it is recommended for future exploration to expand the scope of research to larger sample size and various demographic and geographical locations.

Practical implications

Corporates should acknowledge the presence of team leader survival syndromes. They should thoroughly investigate sociopolitical relationships behind it and seek to understand consequences on professional subordinates. Corporates should also adopt a 360-degree feedback system; they should limit trust given to team leaders in this regard to responsible trust, to eliminate manipulation. Team leaders are perceived as being not always truthful and misrepresent capabilities and performance of their professional subordinates to senior managers. Corporate governance holistic multidimensional perspectives are required to provide resolutions of team leader survival syndromes.

Originality/value

The research has discovered a phenomenon that team leaders on CMPs in architecture, engineering and construction (AEC) organisations, prompted by virtue of long tenure in corporates or by power of their managerial level in organisations, perceive their professional subordinates, especially senior technical employees, as potential risks. It is thought promoting them would put their own positions and security of tenure at risk. Hence, team leaders act adversarially, to enhance their own survival prospects. This research introduced the novel team leader survival syndrome and introduced analyses, practical implications and recommendations.

Article
Publication date: 5 September 2022

Emiliano Ruiz-Barbadillo and Jennifer Martinez-Ferrero

This paper aims to examine the communicative value of assurance reports by investigating whether the impact on information asymmetries is contingent on the length of the…

Abstract

Purpose

This paper aims to examine the communicative value of assurance reports by investigating whether the impact on information asymmetries is contingent on the length of the contractual relationship between clients and assurance providers, which can compromise the provider’s independence.

Design/methodology/approach

Using a firm-level data set of publicly listed international firms from 2007 to 2016, the authors estimate several regression models for panel data by using the generalized method of moments estimator to address the endogeneity issue.

Findings

Results find that the greater the communicative value in assurance statements, the lower the information asymmetries. However, this effect is constrained when the assurance provider’s independence is compromised due to an excessively long-term contractual relationship. In other words, assurance statements with more informative value enhance the firm’s transparency and increase users’ confidence in the sustainability information provided. However, the loss of independence linked to longer tenure jeopardizes the communicative value of the assurance report and contributes to reducing information asymmetries.

Originality/value

The study makes at least three clear contributions to current literature. First, the authors contribute to the limited existing research about the communicative value attributed to assurance statements by stakeholders. Second, the authors indirectly contribute to the literature that analyses whether stakeholders understand the assurance report, a complex statement in a growing market. Addressing the communicative value of assurance is certainly a difficult task, as it is a novel and complex activity. Third, the main contribution is providing initial empirical evidence about the moderating effect that assurance provider tenure has in the relationship between the informational content of the assurance report and the level of information asymmetries. To date, there is no empirical evidence regarding the moderating effect of long assuror’s tenure as an important feature of the assurance market, and beyond that, regarding its impact on the communicative value assigned by stakeholders to assurance statements.

Details

Meditari Accountancy Research, vol. 31 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 September 2022

Li (Lily) Zheng Brooks, Susan Gill, Bernard Wong-On-Wing and Michael D. Yu

This study aims to examine the moderating effect of audit firm tenure on the association between corporate social responsibility (CSR) and firm value. Prior studies provide mixed…

Abstract

Purpose

This study aims to examine the moderating effect of audit firm tenure on the association between corporate social responsibility (CSR) and firm value. Prior studies provide mixed results on this association, which may be due to differing theoretical expectations related to CSR and firm value. It is also possible that external stakeholders are unable to differentiate between positive and negative CSR investments, as CSR reports are generally not assured by independent third parties. Thus, the authors propose that audit firm tenure may be used by external stakeholders to evaluate CSR performance.

Design/methodology/approach

The authors use an ordinary least squares regression to examine the moderating effect of audit firm tenure on the relation between CSR and firm value after controlling for other determinants of firm value and various internal and external governance mechanisms documented in the literature. The sample consists of 15,707 firm-year observations from US firms during the sample period of 2000 to 2012. The authors measure CSR quality using rating scores from MSCI ESG STATS (formerly the KLD database), audit firm tenure as the number of years the incumbent auditor has served the client and firm value using Tobin’s Q.

Findings

The results indicate that CSR is positively associated with firm value when audit firm tenure is long but not when tenure is short. The results are robust to alternative measures of firm value, CSR performance scores, and individual CSR dimensions. The evidence supports the argument against mandatory audit firm rotation in the USA.

Research limitations/implications

Future studies could examine a similar issue in alternative settings and/or look at cross-sectional variations among firms on the association between CSR and firm value by other auditor traits such as auditor industry specialization and big-name reputation. Additionally, as auditor alone is unable to ensure the quality of management disclosures and their accountability, future studies could examine the moderating effect of internal and other external governance mechanisms on the association between CSR and firm value, exploring when the signaling effect of auditor tenure on CSR reporting quality and its effect on firm value is most salient.

Practical implications

The findings are important to regulators and investors. The authors provide evidence that longer audit tenure serves as a signaling device for external investors with regard to the quality of a firm’s CSR performance. Hence, the study facilitates regulators’ cost-benefit analysis related to mandating audit firm rotation. The evidence suggests that mandating a term limit on auditor tenure may have the unintended consequence of eliminating a signaling effect of auditor tenure on the quality of CSR disclosures under information asymmetry. This supports the Public Company Oversight Board’s decision to forgo the requirement of mandatory audit firm rotation in the USA.

Originality/value

Prior literature presents mixed findings on the association between CSR performance and firm value based on a variety of underlying theories (economic, stakeholder and contingency theory). Literature on mandatory auditor rotation has concentrated on the auditor tenure effect on perceived and actual audit quality as reflected in earnings quality. Relying on agency theory, this study posits that auditor tenure serves as a signal for the quality of CSR activities in the absence of CSR assurance reporting as CSR quality can be difficult to evaluate. The authors provide evidence that audit tenure moderates the association between CSR activities and firm value and longer audit tenure makes it more likely that the CSR activities are associated with increased firm value.

Details

Managerial Auditing Journal, vol. 37 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 7 April 2023

Muhammad Jameel Hussain, Dongfang Nie, Gaoliang Tian and Adnan Ashraf

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social…

Abstract

Purpose

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social responsibility reporting in Chinese firms.

Design/methodology/approach

This study used Chinese A-listed firms as sample during 2010–2020. Considering the binary nature of dependent variable, logistic regression model is applied. For robustness, lagged value of independent and control variables, additional control variables and two stage least square regression are used.

Findings

This paper finds that CEO tenure is negatively related to the adoption of GRI reporting standards. Furthermore, this paper finds that this association is less pronounced when CEOs are female and when CEOs have foreign experience. Furthermore, this paper finds that this association is not significant when CEOs are female and when CEOs have foreign experience. This paper also finds that the relationship between CEO tenure and GRI adoption is more pronounced in state-owned enterprises in China. The findings in this paper are robust after controlling for endogeneity.

Practical implications

The study results are important for understanding the development and implementation of GRI framework especially in China.

Originality/value

To the best of the authors’ knowledge, this is the first study to deeply investigate how CEO tenure can affect adoption of GRI in Chinese firms.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 September 2022

Kofi Mintah Oware, Kingsley Appiah and Thomas Adomah Worae

The study aims to examine whether corporate social responsibility (CSR) disclosure does improve debt financing of listed firms with sustainable development agendas coupled with…

Abstract

Purpose

The study aims to examine whether corporate social responsibility (CSR) disclosure does improve debt financing of listed firms with sustainable development agendas coupled with high chief executive officer (CEO) tenure in India.

Design/methodology/approach

Employing panel regression based on fixed effect and instrumental variable regression with fixed effect assumptions, the study examined data from the Bombay stock exchange from the period 2010 to 2019.

Findings

The study demonstrates that the disclosure of current exchange capital and moral capital cannot cause a firm to access short-term and long-term debt financing. However, lag investment in moral capital causes a positive effect on short-term debt financing. The second findings show that CEO tenure has a positive and statistically significant association with short-term debt financing and an insignificant association with long-term debt financing. The third findings show that the interaction of current CSR disclosure (moral and exchange capital) and CEO tenure is insignificant in affecting short-term and long-term debt finance. However, the interaction of lag CSR disclosure (moral and exchange capital) and CEO tenure positively affect short-term debt financing. The study addresses any endogeneity concerns arising from the CSR disclosure-debt financing association.

Research limitations/implications

This study uses a single country to examine the inter-relationship between CEO tenure and debt financing and CSR measured by moral capital and exchange capital, thereby limiting the study's results for generalisation.

Practical implications

The observation is that moral capital investment and disclosure do not guarantee new entrants the chance to access debt financing, but subsequent and lag CSR disclosure ensures access.

Originality/value

No studies examine morality from CSR disclosure on debt financing. This study shows that decoupling CSR into exchange capital and moral capital in accessing debt financing presents new inputs for scholarly debate on CSR.

Details

Journal of Applied Accounting Research, vol. 24 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 1 March 2011

Rana Ahmad Baker and Ali Al‐Thuneibat

The purpose of this paper is to investigate the relation between audit firm tenure and the perceived audit quality measured by the client‐specific equity risk premium. The study…

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Abstract

Purpose

The purpose of this paper is to investigate the relation between audit firm tenure and the perceived audit quality measured by the client‐specific equity risk premium. The study population consists of all the manufacturing and service firms traded in Amman Bourse during the period 2002‐2005.

Design/methodology/approach

The Boone et al. model – with some modifications – was used for testing the hypotheses.

Findings

The results show that the relation between audit firm tenure and equity risk premium is positive, the equity risk premium increases with tenure as a result of reduced audit quality. These results were consistent with some previous studies, which showed that long relationships between an audit firm and a client are associated with lower perceived audit quality and, as a result, higher equity risk premium.

Practical implications

The audit firm should be rotated in order to enhance auditor independence and audit quality, and increase investors' confidence in reported earnings. Additionally, investors are encouraged to give higher attention to the tenure of the audit firm when evaluating the quality of the financial reports of the companies they are planning to invest in.

Originality/value

This is the first paper to provide evidence from a developing country about an important issue – audit quality – which is expected to support and sustain improvement of audit quality, and therefore, financial reporting quality.

Details

International Journal of Accounting & Information Management, vol. 19 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

1 – 10 of over 18000