Search results

This paper aims to examine how introducing irrelevant information into a risk decision scenario leads to less skeptical internal auditor assessments.

This paper conducted an internet-based experiment with 157 internal auditors manipulating information relevance. The experiment controlled for individual differences in trait skepticism, perceived information relevance and Chief Information Officer (CIO) warmth.

Internal auditors exhibit decreased skepticism when irrelevant information contradicts preconceived stereotypes of management, consistent with the dilution effect. When the CIO is described as gregarious, counter to common stereotypes, internal auditors assess risk as less severe compared to when the CIO is described as introverted or when no personality information is provided.

This paper provides insight as to when internal auditor judgment may be compromised.

This study aims to identify the groups of value cocreators in the context of social media in the retail banking industry and resources that predict customer membership among different groups of value cocreators.

This study reviewed the literature and developed measurement instruments for the constructs of interest. Data were collected from 406 customers in an emerging market in 2019 and analyzed using latent profile analysis.

This study identified three profiles of value cocreators on social media based on the actual practices of resource integration that enliven value cocreation. Second, this study explains the differences in the performance of resource integration practices to cocreate by the types of resources that customers integrate into social media. Third, this study fills the need for knowledge of value cocreation in different contexts and industries (e.g. banks).

This study analytically relates a set of resources to the variety and intensity of the value cocreation practices adopted by bank customers in interactive environments. The emphasis on how value cocreation practices in online environments combined with customer resources (e.g., a person-centered approach) allows to identify unique profiles of value cocreators on social media. The findings inform managers of the profiles of cocreators, which customers are more attractive as value cocreators on social media, and which resources managers should help customers develop to increase cocreation on social media.

Drawing on signaling theory and social capital theory, this study aims to examine the underlying mechanisms and contingencies of the relationships between social capital (SC) and collaboration in buyer-supplier relationships (BSRs). This is achieved by evaluating the mediating effect of psychological contract fulfillment (PCF) and the moderating roles of guanxi orientation and market uncertainty.

The current study used a survey method to collect data from 271 buyers in China. Structural equation modeling (SEM) and moderated regression analysis were applied to examine the hypotheses.

The positive effect of structural and relational SC on buyers’ collaborative behaviors is partially mediated by buyers’ PCF. In contrast, the positive effect of cognitive SC on collaboration is fully mediated by buyers’ PCF. Guanxi orientation strengthens the indirect effect of buyers’ PCF on the cognitive SC-collaboration relationship and relational SC-collaboration relationship. Market uncertainty amplifies the relational SC-collaboration relationship.

Prior studies have presented mixed evidence of the effect of SC on collaboration and have paid little attention to the underlying mechanisms and conditions moderating the effect. This research proposes a theoretical model that integrates signaling theory and social capital theory to explore how three dimensions of SC can enhance buyer collaboration through buyers’ PCF under different levels of guanxi orientation and market uncertainty.

This study aims to investigate the impact of audit partners’ narcissism on the readability of audit reports for companies listed on the Tehran Stock Exchange (TSE). It examines the effects of narcissism among both lead and review audit partners on the clarity of audit reports, considering the regulatory requirements and auditing practices within the Iranian financial reporting context.

This paper analyzed 2,691 firm-year observations from TSE-listed companies spanning 2011–2023, using ordinary least squares regression. Readability of audit reports was assessed using the FOG index, with the size of partners’ signatures serving as a proxy for narcissism.

The findings indicate a significant negative relationship between increased narcissism and audit report readability; higher levels of narcissism correspond with elevated FOG index scores. Narcissism in lead partners notably diminishes readability more than that of review partners. This pattern holds across various robustness checks, including alternative readability metrics, variations in auditor engagement complexity, auditor specialization, subsets of qualified audit reports and considerations for endogeneity. Audit reports for economically significant clients tend to be clearer, suggesting a preference for reputation management over yielding to client pressure. Although no direct link was established between partners’ quality and readability, a positive relationship exists between audit firm rank and partners’ narcissism. Furthermore, interactions between auditor and CEO narcissism increase report complexity, especially in contentious negotiation scenarios. Despite regulatory advancements such as International Auditing Standard 701, its moderating effects were found to be inconsequential, highlighting the persistent influence of narcissism on audit report outcomes.

This research expands the understanding of how auditor personality traits, particularly narcissism, affect audit outcomes. By exploring the influence of narcissism on report readability within the Iranian context, this study fills a notable gap in the literature on emerging markets and non-Western reporting environments, providing valuable insights into global audit practices.

The concept of interestingness has been investigated in several management disciplines but studies mobilizing such concept in supply chain management (SCM) to develop strategies for the field's advancement are relatively scarce. This research paper aims to investigate how SCM scholars rank attributes of interestingness and the strategies to harness interestingness in the field of SCM.

The authors adopt a mixed methods research design in which a survey on SCM researchers' ranking of interestingness' attributes and qualitative interviews with selected academics are conducted.

The findings highlight the importance given by SCM scholars to attributes such as rigor, relevance, novelty and communication and how they are interrelated. Also, other interestingness attributes are underlined by scholars during the qualitative interviews including inquisitiveness, engaging the reader, imaginativeness and entertainment. Furthermore, a research agenda to synthesize the propositions to develop interesting research is also proposed.

Interestingness attributes such as rigor, relevance and novelty are discussed. Recommendations for interesting research are suggested which can be useful to scholars and journal editors. The findings of this research are also relevant for practitioners for a better understanding of academic/practice relationships to develop high impact collaboration.

This paper is among the few studies that focus on interestingness in SCM research from the perspective of scholars. In doing so, the authors seek to contribute to the classic debate in SCM field about “relevance-rigour” duality by providing a broader outlook based on interestingness and proposing a research agenda for prospective studies in the field.

The study addresses gaps in sustainable luxury consumption research by analyzing the role of social norms in different cultural settings. It investigates how social norms, self-control, conspicuousness and future orientation shape sustainable luxury consumption in individualistic (UK) versus collectivist (China) national cultures.

The study was based on survey data from British and Chinese luxury product consumers collected through online panels. The final sample included 452 valid responses from the UK and 414 from China. Hypotheses were tested using structural equation modeling.

The study found that descriptive norms positively influence sustainable luxury consumption in individualistic (UK) and collectivist (China) cultures. Injunctive norms affect sustainable consumption only in the UK. Future consequences universally impact sustainable consumption. Conspicuous consumption negatively affects preferences for sustainable luxury brands. Self-control enhances the impact of descriptive norms in the UK but reduces the impact of injunctive norms in China.

This study uniquely explores how social norms and cultural influences impact sustainable luxury consumption in individualistic and collectivistic societies. It highlights the moderating role of national culture, providing actionable insights for luxury brands to enhance sustainable consumption with culturally tailored strategies. The research challenges the universality of the theory of normative social behavior, advocating for its refined application across different cultures.

The purpose of this study is to analyse the existing research on the significance of corporate governance in micro, small and medium-sized enterprises (MSMEs) to identify significant contributors, emerging trends and prospective future research areas.

The authors perform a bibliometric analysis using a data set of 343 papers extracted from the Scopus database. R-studio software was used for performance analysis, while VOSviewer software was used for scientific mapping.

The study’s findings demonstrate that the research has attracted the attention of academics, which has led to a major rise in research over the previous two decades. “Corporate Ownership and Control” is the top contributing journal with the publication of 16 articles. The USA and UK are the top most productive countries. Simon Fraser University of Canada is the most contributing institution. Moreover, this study has identified four major themes: corporate governance assistance to small and medium enterprises, the role of corporate governance in society and management, family ownership and its importance in entrepreneurship, corporate governance issues, family firms and firm performance. Furthermore, the paper also defines the future research scope in each theme.

This study serves as a guide by mapping and analysing the intellectual structure of the corporate governance of MSMEs’ publications. Through this research, the authors better understand the academicians, managers, entrepreneurs and regulators about the condition of entrepreneurship and how they help businesses improve their performance. To the best of the authors’ knowledge, this is the first study to thoroughly analyse the literature on the role of corporate governance in MSMEs using bibliometrics.