Search results

This study aims to investigate the impact of destination accessibility on pro-tourism behaviour directly and indirectly through environmental impacts and/or affective destination image from residents’ point of view. It also investigates the moderated mediation effect of residency length in the indirect relationships between destination accessibility and pro-tourism behaviour through the negative environmental impacts or affective destination image.

A quantitative method was applied. More specifically, the survey approach was found to be the most effective method of data collection for this research. In total, 351 questionnaires were collected through an online survey from people who currently live in Alexandria. The questionnaire was translated into Arabic while adhering to back-translation guidelines. SPSS and AMOS software were used to analyse the collected data.

The results showed that residents’ destination accessibility affects both destination image and destination environment but does not affect the pro-tourism behaviour. It indirectly affects the pro-tourism behaviour through only affective destination image. Residency length plays a moderation role in this indirect relationship.

The current study can help policymakers, governments and tourism institutions to make decisions. Policymakers can use these results to adopt a comprehensive policy that encompasses different interested parties in tourism, in order to ensure that tourism development efforts will succeed. The government can also join hands with tourism institutions to mitigate the negative impacts of tourism in order to balance the negative and positive impacts of tourism.

The study contributes to the existing literature by highlighting the importance of destination accessibility to support tourism behaviours in domestic tourism.

This study aims to examine the efforts of two universities in Taiwan, particularly their engagement in coastal rural communities, and provides insights into the substantial contributions of University Social Responsibility (USR) projects toward achieving the sustainable development goals (SDGs) in rural settings. The objective of this research is to analyze the outcomes of these case projects on the SDGs and, consequently, to propose a theoretical model aimed at enhancing student participation in achieving SDGs through USR programs.

This study adapted the methodology comprising SDGs contribution analysis and participant observation. The SDGs contribution analysis unfolds in three steps. First, the authors conducted evaluation of the 2030 Agenda for Sustainable Development. This step involved a thorough analysis of all 17 SDGs and their respective targets to establish a foundational understanding. Second, analyzed the outcomes of the case projects to examine the specific contributions of case projects toward achieving the SDGs. Third, the information from the preceding steps is analyzed to determine the extent of the case projects’ contributions to the SDGs.

The study proposes a theoretical model to enhance student engagement in achieving SDGs, emphasizing student empowerment, community partnership and robust evaluation methods aligned with SDGs and social impacts. This model could offer guidance for higher education institutions (HEIs) globally on utilizing USR programs to contribute to the SDGs, while simultaneously enriching student learning experiences through practical engagement and empowerment.

This model can be enhanced and validated by applying more rigorous scientific methods. For instance, conducting surveys on students and community participants of events and activities, utilizing a statistically rigorous approach such as pre-post testing, can analyze the effectiveness of these programs on various SDG-related variables (e.g. awareness of SDGs). Additionally, exploring the relationships between the tested variables can be a potential research direction. For instance, examining whether community engagement can positively increase the social impacts of USR projects, or whether student empowerment can enhance community capacity building, are important issues worthy of discovery.

This model emphasizes the pivotal role of student empowerment, advocating for an educational approach that not only enhances students’ proficiency in community development but also potentially shapes their career trajectories, as evidenced by the case projects examined in this study. In essence, this model offers HEIs a structured pathway to enrich student engagement in realizing SDGs through USR initiatives. It posits student empowerment as the foundational element, fostering a learning environment where students gain valuable skills and insights into community development, potentially guiding their future professional endeavors. This research provides practical direction for those HEIs implementing USR projects, which will increase the positive impacts brought by HEIs, especially for the students and local community.

To the best of the authors’ knowledge, no previous studies have proposed a theoretical model specifically designed to engage students in achieving SDGs through USR programs in a rural context. The significance of this study lies in its potential to serve as a guide for higher education institutions globally, enabling them to effectively leverage USR programs to contribute toward SDGs. This makes the study an invaluable resource for researchers, policymakers and educators who are committed to fostering sustainability.

This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the role of women in top executive positions.

This study uses a sample of 644 Vietnamese-listed firms from 2010 to 2020 and applies fixed-effect and dynamic system generalized method of moments techniques for empirical models to test the related hypotheses.

First, this study found a U-shaped relationship between women on the board and FRQ as well as women on the audit committee and FRQ. Second, female CEOs are positively associated with FRQ in small firms but there is no evidence of this in large firms. Third, a female chief accountant can enhance FRQ. Finally, external audit quality can reduce the negative effect of women on the board and the audit committee on FRQ and increase the positive impact of female chief accountants on FRQ.

The results support all risk-averse, ethical sensitivity and glass ceiling hypotheses in different contexts. This study provides important implications for firms to enhance FRQ by nominating women in a majority of top executive positions and simultaneously using high-quality external audit services.

The impact of women in top executive positions on controlling FRQ in different contexts is an original contribution to gender in management literature.

Increasing the need for education for sustainable development in universities requires an understanding of the predictors of students’ environmental concern (EC). In this paper, the authors focus on the EC of business students because of their future responsibility for business operations regarding the exploitation of natural resources. The aim of the study is to examine the predictors of business students’ environmental concern.

Based on the Norm Activation Model as the theoretical framework, this study hypothesizes the model of EC with two main predictors: ascription of responsibility for the environment (AOR), driven by locus of control and self-efficacy (LC/SE), and awareness of positive consequences of consumption reduction on the environment (AOC), driven by perceived environmental knowledge. Structural equation modelling was applied to confirm the conceptual model based on the responses of business students from six countries (Czech Republic, Croatia, Hungary, Poland, Slovakia and Spain) collected through an online survey.

The environmental concern of business students is predicted both by the ascription of responsibility and by awareness of consequences; however, the ascription of responsibility is a stronger predictor of EC. A strong impact was found for internal locus of control and self-efficacy on AOR, as well as a weaker influence of perceived environmental knowledge on AOC.

Sustainability education dedicated to business students should provide environmental knowledge and strengthen their internal locus of control and self-efficacy in an environmental context.

This study examines the dynamics of financial institution development among economies in sub-Saharan Africa (SSA) and how volatility in forex-adjusted price of key globally traded, commodities and macroeconomic risk influence such development.

The study is based on data collected from the period starting 2001 to 2019 for relevant variables; and the empirical test was performed using the two-step system generalized method of moments (TSS-GMM) estimation method.

Empirical estimates suggest that volatility in forex-adjusted prices of crude oil and cocoa are inimical to development of financial institutions among economies in the sub-region. On the other hand, volatility in the price of gold is found to have a significant positive effect on development of financial institutions. Additionally, political instability is found to exacerbate the adverse effect of volatility in the price of globally traded commodities on the development of financial institutions in the sub-region.

The study verifies how volatility in forex-adjusted prices of key traded commodities on the global market influence development of financial institutions in the sub-region. Additionally, the study examines the impact of macroeconomic risk, a principal component analysis (PCA) constructed index on the development trajectory of financial institutions. Finally, the authors examine the moderating role of institutional quality and political instability in the relationship in question.

This study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are compared and the critical mass participation of females are further examined.

The sample comprises 1,834 Chinese listed companies from 2012 to 2021, among which 910 are family firms. The Heckman (1979) two-stage model is used to mitigate the potential endogeneity issue in the selection of gender diversity. Propensity score matching is also used to further alleviate the endogeneity problem in relation to family firms.

Results show a significant and negative correlation between the gender diversity in audit committees and nonaudit service fees. This association is more apparent in nonfamily than in family firms. Findings are consistent and robust to endogeneity tests and sensitivity analyses. The analysis of critical mass and symbolic participation shows that three female directors can more significantly restrain nonaudit fees than one to two females on the board.

This study contributes to literature on resource dependence theory, which posits that audit committees help enterprises establish contact with auditors, improve the company legitimacy, assist in communication and provide relevant expertise. This study also relates to agency theory, which holds that differences in the severity of types I and II agency problems between family and nonfamily firms lead to differences in auditor selection and related costs.

Extending from previous research on the relation between the gender diversity in audit committees and nonaudit fees, the present study delves into this connection within the context of China, an emerging economy. As a result, this investigation offers novel insights and expands upon current knowledge. In addition, the correlation between the gender diversity of audit committees and nonaudit fees is explored for family and nonfamily firms.

The inadequate enforcement of anti-corruption policies in the private sector in Association of Southeast Asian Nations (ASEAN) countries is the motivation for this study to investigate how a company’s anti-corruption disclosure (ACD) affects earnings management. Moreover, the underrepresentation of women in supervisory roles makes this aspect of particular interest. Hence, this study highlights the question of whether their participation in audit committees can impact the organization's policies.

This research employs archival methods to examine 30 of the largest non-financial companies from each of the ASEAN-5 countries (Indonesia, Malaysia, Singapore, Thailand and the Philippines) from 2016 to 2018. Lastly, the authors also utilize a robustness test.

As expected, the results indicate that the low willingness to disclose anti-corruption activities encourages earnings management practices. This relationship is significantly more potent in firms with fewer women on their audit committees. The findings remain robust after assessing alternative measurements.

The findings of this study imply that a company’s anti-corruption policies and the role of women in supervisory activity influence rent-seeking behavior. Thus, investors should consider elements that promote transparency in companies. Additionally, regulators must evaluate regulations to promote gender diversity and eradicate corruption by establishing exact policies, providing whistleblowing protection and simplifying indicators for effective disclosure.

The consequences of the anti-corruption policy in the ASEAN-5 countries are relatively under-researched and still focus on a single country. Furthermore, while examining the connection between ACD and earnings management, this study also considered how addressing the supervisory factor is urgent in terms of corporate transparency.