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There is widespread concern about low adherence to clinical practice guidelines (CPGs) and the low adoption of new medical technologies. To assist the regulatory response, we propose benchmarking clinical practice on the lower bound on the probability that a recommended treatment/new technology achieves a better outcome. This inequality–probability bound can be estimated from marginal outcome distributions. We illustrate the approach by comparing Swedish cardiologists' adoption of drug-eluting stents (DESs) with the inequality–probability bound on this technology improving outcomes. A substantial fraction of cardiologists are below the benchmark.

COVID-19 accelerated the already growing prevalence of employees working remotely, and limited research exists on the effectiveness of proactive influence tactics in remote work settings. This study aims to identify which proactive influence tactics may best facilitate employee work engagement in a remote work setting.

Survey data stems from 231 employees who work remotely in the USA. Hierarchical regression was used to analyze the data and assess interaction effects.

Evidence was found for positive relationships between work engagement and multiple proactive influence tactics (collaboration, consultation, inspirational appeals, exchange, apprising, rational persuasion, personal appeals and ingratiation) and a negative relationship between work engagement and pressure. The percentage of time an employee spends working remotely moderated the proactive influence tactic-work engagement relationship. Significant interaction effects were found for exchange and personal appeals.

The results highlight several influence tactics that managers can consider using to increase employee work engagement. The findings also demonstrate the increasing effectiveness of certain influence tactics, such as exchange and personal appeals, as employees spend more time working remotely, shedding light on important considerations for managers seeking to optimize employee engagement in remote work environments.

The study contributes to the limited literature on proactive influence tactics and work engagement and examines these relationships in a remote work setting. In addition, it examines the moderating effect of the percentage of time an employee spends working remotely.

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.

Countries with high levels of corruption can experience collusion between powerful elites and accountants to conceal, disguise and clean the proceeds of criminality. This study investigates the willingness of accountants to report evidence of money laundering in an emerging economy, Iran, notwithstanding potential personal and professional risks implicit in such due diligence. It evaluates the relevance of personal characteristics of accountants to the propensity to report, and the implications for policy makers in terms of audit team composition.

The methodology is quantitative. Data was gathered by means of a suspicious activity scenario-based questionnaire administered to 1,128 of Certified Public Accountants in Iran, of which 281 responses were received. Four hypotheses were tested relating to the implications, if any, of gender, age, education and working experience for the propensity to report red flags indicative of money laundering.

Data revealed that accountants were generally more willing to report activity indicative of money laundering than was anticipated in an environment perceived to be characterised by professional and personal risks. Older accountants are more risk averse and more likely to report suspicious activity than younger counterparts who tend to disregard borderline indicators of money laundering. A significant red flag indicator of money laundering is a client's reluctance to provide information regarding controlling shareholders, debtors and creditors or to explain contrived and opaque corporate structures. Audit teams may be more effective when gender-balanced: female accountants tend to be more willing to report suspicious activity than male counterparts, reducing the risk of interference by powerful elites.

The time frame over which the research was conducted was a single year; if it had been conducted over several years it may have revealed more nuanced and evolving reporting behaviour. The study was limited to Iran: a cross-comparison with another emerging economy or economies may have revealed useful contrasts.

The study contributes to behavioural accounting research in emerging economies. Limited empirical data is available regarding the influence of personal characteristics of accountants on their willingness to report suspicious activity in corrupt environments where personal safety and professional security may be at risk from powerful elites. It evaluates the implications of these for suspicious activity reporting policy, and for improving the effectiveness of the scrutineering role of audit teams. An innovative questionnaire was designed which may be suitable for future comparable research in emerging economies.

This study aims to investigate whether the changes in gender composition of bank board affects Vietnamese bank stability efficiency.

This research covers a panel of 27 commercial banks in Vietnam over a 14-year period from 2007 to 2020. The two-step system generalized method of moments is used to estimate the gender diversity–Vietnamese bank stability efficiency nexus.

The authors find that a greater degree of board gender diversification enhances bank stability efficiency and reduces bank risk-taking in Vietnam. The relationship between gender diversity and the stability efficiency of Vietnamese banks is still valid under the influence of regulatory capital sufficiency and during the financial crisis. These findings are robust to alternative proxies for risk indicators and consistent with the perspectives of stakeholder and behavior theory.

Although this research revisits the relationship between gender diversity and bank risk-taking, it is the first attempt to explore the role of women on board in enhancing the stability efficiency of banks, using the stochastic frontier approach. These findings shed light on the function of gender diversity as a governance instrument for mitigating risk in an emerging market context.

Early childhood education (ECE) workers (educators and caregivers) play an important role in fostering an effective learning environment for children. However, the alarming turnover in this profession has made it incredibly difficult for ECE programs and employers to retain and support this segment of the workforce. The purpose of this exploratory qualitative inquiry is to answer how early childhood workers experience workplace thriving.

Semi-structured interviews were conducted with employees of a community-funded childhood education and care program. A stratified random sampling technique was used to interview the employees who (i) had successfully completed the probationary period; (ii) qualified as ECE workers based on their job description or the human resources coordinator’s assessment. Interviews were conducted till the point of data saturation. Thematic analysis revealed how ECE workers professionally thrive at multiple levels.

The findings were clustered into five broader spheres in alignment with the social-ecological framework. The personal sphere showcased workers’ passion, work meaningfulness, value system and skill transferability. The microsystems included children, parents, workplace friends and managers as influencing actors. In the mesosystems, leadership processes and managerial support emerged as salient factors. The exosystems captured organizational objectives, job characteristics and work environment. Finally, in the macrosystems, industrial norms, labor market dynamics, and community-building informed workplace thriving of this population.

The current research applies the social-ecological lens to analyze the factors that help ECE workers professionally thrive. The social-ecological framework not only identifies multi-level recommendations but also the human resource management (HRM) interventions at the levels that need the most attention. The current research is among the first to analyze ECE workers’ professional thriving from an HRM viewpoint.