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The purpose of this study is to investigate, through the application of a decoupling conceptual framework, why seemingly appropriate workplace gender strategies may not yield the desired results. In doing so, the authors address two key questions: how and why have seemingly comprehensive gender equality–related strategies failed to eradicate workplace gender inequality, and how can implementing these strategies be more effective?

The authors use a qualitative approach to examine a case study organization within the public sector. This involves a combination of document analysis, semistructured interviews and focus groups. The authors use a unique data set to investigate the effectiveness of implementing a socially oriented strategy related to gender equality.

The findings highlight different approaches in the implementation of gender equality strategies compared to those aligned with core business objectives. This study also identifies techniques for bridging the gender equality strategy–practice gap, offering significant implications for both policy and practice.

This research is subject to common limitations associated with case studies, interviews and focus groups.

Despite the growing awareness and increased focus on eliminating workplace gender inequality, it remains a “wicked problem” due to its global pervasiveness and the complexity of its causes, manifestations and implications. This issue continues to present itself in various forms across numerous sectors and organizations, despite decades of concerted efforts by multiple stakeholders, including governments, nongovernmental organizations, businesses and society at large. In this paper, the authors investigate the reasons for such slow progress and argue that this issue is less related to the appropriateness of existing gender strategies and more a result of the ineffective implementation of these strategies.

Tourist attractions promote their marketing campaigns by releasing short tourism promotional videos for their potential to promote tourists’ decision-making. However, few scholars have studied the impact of short videos of cultural heritage tourism sites on potential tourists’ destination decisions.

In this study, the Wudang Mountain Complex, a world cultural heritage site, was used as a case study, and stimulus-organism-response theory was applied to forecast the behavioral motives of prospective tourists. About 401 responses from those who watched the short videos of the Wudang Mountain Complex were collected for the structural equation modeling test.

The study’s findings have validated the link among tourists’ cultural involvement, cultural experience, positive emotions, cultural identity, destination image, cultural heritage value and destination decisions. Positive emotions and cultural heritage values directly and significantly influence decision-making. Meanwhile, cultural involvement is very important, and it indirectly influences decision-making through cultural experience, positive emotions and cultural heritage values. However, cultural identity and destination image do not significantly influence decision-making.

The research enhances comprehension of how short video promotions influence cultural heritage tourism. It sheds light on the development of tourism promotions for cultural heritage sites and the creation of short tourism videos.

This study aims to examine the association between forensic accounting services (FAS) and the risk of litigation within the context of industrial firms that are publicly traded on the Amman Stock Exchange by using the resource-based theory.

This study uses a data set consisting of 250 firm-year observations from 2017 to 2021, obtained from the annual reports of 50 selected firms. Logistic regression techniques are used to examine the specifics of the investigated relationship.

The findings strongly suggest that companies that use FAS are more likely to face increased litigation risks. This observation suggests that these firms are subject to a more thorough level of evaluation or scrutiny, which inherently increases their vulnerability to potential risks. The study incorporated several control variables such as firm age, size, profitability and working capital. However, it is noteworthy that the connection between FAS and litigation risk emerged as particularly prominent.

Findings highlight the need for practitioners to tread cautiously with FAS. Although they provide in-depth evaluations, they can also unveil vulnerabilities, leading to increased legal action. Companies should balance the depth of FAS scrutiny against potential legal repercussions, ensuring they harness its benefits without inadvertently raising legal risks.

While most studies have emphasized the impact of forensic accounting on fraud, this paper covers a gap in the literature regarding the impact of FAS on litigation risks. The paper also facilitates the understanding of the correlation between firm characteristics and the likelihood of litigation.

This study aims to examine the impact of firm indicators on litigation risk in the Jordanian financial sector from 2017 to 2021, where the relationship between firm indicators and litigation risk in the Jordanian financial sector is a crucial area of research that can help financial institutions understand the factors that increase their probability of litigation risk.

The sample for this study comprised 92 publicly traded financial firms listed on the Amman Stock Exchange. The study used a quantitative research approach to analyse the relationship between four firm indicators (profitability, firm size, leverage and age) and their impact on litigation risk in the Jordanian financial sector from 2017 to 2021.

Our findings reveal that firm size has a significant positive impact on litigation risk, whereas profitability was found to have no significant impact on litigation risk. Moreover, the authors found that financial leverage substantially positively impacts litigation risk levels. However, the firm age was found to have no significant impact on litigation risk.

The results provide valuable insights into factors contributing to litigation risk in the Jordanian financial sector and the findings can inform strategic decisions for financial firms as they seek to manage litigation risk and improve financial performance. The study contributes to the existing literature on litigation risk by examining the impact of multiple firm indicators on litigation risk in the context of the Jordanian financial sector.

Corporate donation behavior sends two financial-related signals, i.e. sufficient cash flow and self-confidence in future earnings. This paper aims to investigate whether these financial-related signals released by corporate donation drive investors to make more optimistic forecasts about the firm’s future earnings per share (EPS) and whether this effect varies across different historical earnings trends.

This study is based on a controlled online experiment with 553 MBA students.

The results demonstrate that a financial signaling mechanism works, but it is moderated by historical earnings trends. When the earnings trend is always increasing, the more the number of financial signals received, the higher the investors’ EPS forecast; when the earnings trend is fluctuating (down then up or up then down), investors’ EPS forecast is higher when they receive financial signal(s) than when they do not, but no additive effect occurs from receiving one signal to two signals; when the earnings trend is always decreasing, investors’ EPS forecast is irrelevant to the number of financial signals received.

To the best of the authors’ knowledge, this study is the first to experimentally investigate a possible mechanism to explain investors’ positive response to corporate social responsibility (CSR) (specifically, corporate donation) disclosures – the financial signaling mechanism. This study also extends the research on the impact of financial information on investors’ use of nonfinancial information by investigating the moderating role of historical earnings trends on the financial signaling mechanism of the CSR effect.

This study aims to examine the relationship between managerial ability and innovation efficiency, the mediating effect of digital transformation and the moderating effect of internal control.

This study collected A-share manufacturing listed companies in China from 2008 to 2019 and analyzed the data by means of multiple regression analysis, mediating effect test, moderating effect test and heterogeneity test. Finally, the authors conducted robustness test by remeasuring key variables and adding control variables.

The empirical results show that the higher managerial ability can improve innovation efficiency, internal control has a positive moderating effect and digital transformation plays a partial mediating effect on the relationship between managerial ability and innovation efficiency. Specially, it is found that the mediating effect of digital transformation is not significant in non-state-owned firms.

This study suggests that it is necessary to focus on the managerial ability in terms of both cultivation and supervision, to further deepen the digital transformation from the aspects of firms, government and society, especially to support the digital transformation of non-state-owned firms, and to make efforts to improve the corporate governance mechanism and internal control system, so as to better comprehensively realize the improvement of enterprise innovation efficiency.

Based on the mediating effect analysis of digital transformation and the moderating effect analysis of internal control, this study explores the role of managerial ability on innovation efficiency from a new perspective, expanding the related theoretical framework and research boundaries.

Silence is a commonly seen phenomenon at the workplace. However, little is known about the cause and effect of leader silence. Drawing on the affective events theory, we develop a moderated mediation model to examine the effect of subordinates’ creative deviance on leader's authoritative silence and test the moderating effect of subordinates’ political skills.

Our research adopts a novel bottom-up perspective to investigate the subordinates’ influence on leader silence. A two-wave survey study involving 196 corporate team leaders in China was employed.

We found that leader’s workplace anxiety mediated the relationship between subordinates' creative deviance and leader's authoritative silence and subordinates’ political skills moderated the mediating effect.

Our research contributes to the leader silence literature in three folds. First, we employ the AET framework to study leader silence from the emotional perspective. Second, this research adopts a bottom-up angle to reveal the influence of subordinates’ behavior on leader silence. Third, the political skills lens offers novel explanation of why the anxious emotions triggered by followers’ creative deviance vary among leaders.

Managerial accounting has traditionally played an important role in analyzing data, estimating performance, and offering suggestions. Modern management accountants face evolving expectations, such as contributing strategically to long-term goals and communicating information using visualizations. We specifically focus on how managerial accounting courses and textbooks should integrate data analytics to better prepare accounting students for the current working requirements. This study presents survey findings encompassing perspectives from 23 accounting professors and 46 practitioners. The survey revealed a prevalent endorsement for data analytics integration, with 91% of practitioners and 78% of professors advocating for inclusion. Specifically, 64% of professors support substantial integration compared to 36% of practitioners. About 25% of both groups believe in discussing data analytics in every management accounting topic if not deeply integrated. This study significantly contributes to accounting education literature by combining insights from educators and practitioners regarding the inclusion of data analytics in management accounting. While professors offer guidance on essential materials and practices, practitioners enrich the discussion with practical, workplace-relevant techniques.

This study aims to examine the effects of dialect connectedness between the chairman and the chief executive officer (CEO) (DCCC) on the tunneling activities of controlling shareholders.

This study uses abnormal related-party transactions (ARPT) as a proxy for tunneling activities and traces dialects of chairmen and CEOs based on the respective birthplace information. Baseline results are examined using a fixed-effects model. The results remain robust when using the instrumental variable approach, propensity score matching (PSM) technique, changing the measurement of tunneling and Heckman two-step selection model.

The results show that DCCC reduces tunneling activities. This negative association is more pronounced for non-state-owned enterprises and firms whose chairmen and CEOs work in the respective hometowns. DCCC restrains tunneling activities through mechanisms by establishing an informal supervisory effect on CEOs because the CEOs fear reputational damage and strengthening cooperation between chairmen and CEOs. Further analyses suggest that this negative association is more significant when chairmen and CEOs are non-controlling shareholders, but the association is weakened during the coronavirus disease 2019 (COVID-19) crisis.

As dialect is a carrier of culture, this study's results imply that cultural proximity can replace formal mechanisms to enhance corporate governance.

Companies increasingly leverage artificial intelligence (AI) to enhance human performance, particularly in e-commerce. However, the effectiveness of AI augmentation remains controversial. This study investigates whether, how and why AI enhances human agents’ sales through a randomized field experiment.

This study conducts a two-by-two factorial randomized field experiment (N = 1,090) to investigate the effects of AI augmentation on sales. The experiment compares sales outcomes handled solely by human agents with those augmented by AI, while also examining the moderating effect of agents’ experience levels and the underlying mechanisms behind agents’ responses.

The results reveal that AI augmentation leads to a significant 5.46% increase in sales. Notably, the impact of AI augmentation varies based on agents’ experience levels, with inexperienced agents benefiting nearly six times more than their experienced counterparts. Mediation analysis shows that AI augmentation improves response timeliness, accuracy and sentiment, thereby boosting sales.

This study highlights the role of AI augmentation in human–AI collaboration, demonstrates the varying impacts of AI augmentation based on agents’ experience levels and offers insights for organizations on how to regulate AI augmentation to enhance agent responses and drive sales.