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Prior work has shown that the board of directors can alleviate market imperfections that lead to capital investment inefficiency. The authors extend previous work by exploring how board characteristics influence the efficiency of human capital investment, a critical production factor that has remained insufficiently examined. Specifically, this study aims to investigate how board activity, size, the presence of a separate chairman, female directors and board independence affect firm labour investment efficiency in the European context.

The sample contains 4,331 firm-year observations traded on the STOXX® Europe 600 index from 2009 through 2022. This paper applies a lagged ordinary least squares (OLS) regression to test the proposed hypotheses. It also uses a dynamic panel generalised method of moments (GMM) regression to tackle potential endogeneity concerns.

The results show that board gender diversity and the level of independent directors are positively linked to labour investment efficiency, whereas board size and meeting frequency are negatively related to labour investment efficiency. Meanwhile, the presence of a separate chairman on the board does not appear to be significantly associated with labour investment efficiency. In additional subgroup analyses, the authors find that board gender diversity mitigates managers’ inclinations towards both overinvestment and underinvestment in labour. The authors also find that the level of independent directors helps greatly in reducing the underinvestment in labour, while it fails to attenuate the overinvestment in labour. Moreover, the authors find board size to be significantly associated with the tendency to make suboptimal labour decisions, manifesting as both overinvestment and underinvestment in labour. Finally, the results show that board meetings are significantly associated with overinvestment problems, while underinvestment problems seem to be unrelated to meeting frequency.

The empirical results have implications for policymakers and market participants in Europe. Firstly, firms may improve the efficiency of their labour investments by increasing directors’ independence and adding more female voices to corporate boards. Secondly, the evidence shows that some board attributes, such as board activity and size, do not necessarily have a beneficial impact on corporate decisions, particularly labour investment decisions. Finally, market participants are likely to benefit from this paper by understanding the role of board attributes in promoting the efficient allocation of firm resources.

This paper makes two significant contributions. Firstly, it extends the literature on the role of boards of directors in shaping corporate decision-making processes, particularly concerning human capital investment decisions within European firms. By doing so, the authors provide new evidence confirming that certain board attributes, such as board size, director independence and board gender diversity, are important for optimising firms’ resource allocation. Secondly, although numerous studies investigate boards’ role in capital investment decisions, relatively few empirical studies exist on the role of boards in labour investment decisions. This paper, therefore, tries to tackle this void in the literature by investigating firms’ decision-making concerning labour investments.

This study aims to examine why executives increase investments in corporate social responsibility (CSR) as a strategic action to protect their firms’ reputation from the possibility of a contagion effect following CSR-related corporate misconduct in the industry by drawing on an impression management perspective. This study also examines internal and external governance mechanisms as boundary conditions.

The sample includes panel data of firms listed in the S&P 500 index from 2009 to 2013. The authors used firm fixed-effects models to test the hypotheses.

The results show that recent CSR-related corporate misconduct occurred in other firms, inducing executives to increase investments in CSR. Moreover, internal and external governance mechanisms, which are CEO incentives and institutional ownership, moderated the relationship.

This study contributes to prior literature on the factors influencing CSR at the multilevel of analysis by examining how recent CSR-related corporate misconduct in the industry interacts with corporate governance mechanisms as boundary conditions to influence firm commitment to CSR.

The purpose of this paper is to analyze the literature related to integrated reporting (IR) to develop insight into how IR research is developing and highlight the gaps in the existing research. This can provide a framework for asking more specific and directed research questions.

The study was based on a systematic literature review (SLR) of 102 articles published in eight journals between 2013 and 2022.

The academic literature has not yet covered all topics and fields of the IR. It highlights numerous areas where further robust academic research is required to guide developments in policy and practice. Scholars prefer the qualitative research approach. The majority of papers are concerned with IIRC framework and theories of legitimacy, institutional, agency, stakeholders and diffusion of innovations theory. Most studies use the context of South Africa, Australia and some European nations, and there has been a lack of comprehensive country studies.

A key limitation is that it is based on eight communication channels, but it provides opportunities for considerable further developments. Although the SLR itself ensures the objectivity of the present study, limitations can be found in the selection of papers and journals, as well as its limited focus on English-language literature. Current study has divided the IR research into six focus areas. Future study should also divide IR into additional categories, such as big data and IR, materiality disclosure in IR quality studies and assurance services and IR.

This paper outlined a future research agenda for how <IR> research could be improved. This research agenda can help researchers and academics to discover under-investigated topics and focus on developments of IR in different economies. It also might help regulators to develop some policies, models, strategies and frameworks for its future implementation. For managers, adopting and implementing IR in a company is likely to improve management quality by bringing an integrated perspective that is not solely focused on financial objectives. However, it also focuses on sustainability issues by integrating sustainability into the organization’s strategy and business model.

This research provides a better understanding of integrated report topics. This opens the debate for future research. By increasing IR practices, the transparency and accountability enjoyed by companies will increase, in addition to improving the organization’s image in society by providing stakeholders needs, focusing on sustainability issues, reducing the negative impacts of corporate activities on the environment and improving the life quality and well-being of society.

The paper provides the growing number of academic researchers related to IR with a foundation and agenda upon which they can build their research.

The purpose of this paper is to explore the dynamic relationship between formal and non-formal processes of accountability in a public services context.

The paper presents a case study of the impact of the Health and Social Care Act (2012) on the practices of Health and Wellbeing Board (HWB) members. It draws upon multiple data sources, including in-depth interviews with the members, comprehensive archival data published by the HWB (2011–2019), and observations of HWB public meetings. We utilise the concept of dynamic duality (Li, 2008) to further theorise the relationship between formal and non-formal processes of accountability and how they mutually transform one another.

The case illustrates the role of formal and non-formal processes of accountability at a HWB in England. Moreover, the case study reveals the relationship and interaction between the formal and non-formal accountability processes and how they change and transform each other over time. We find that whilst non-formal accountability processes were strengthened by a historical legacy of partnership working, over time the dynamics at play led to the development of formal accountability processes through more sophisticated performance systems, which in turn transformed non-formal accountability processes.

The paper presents a more holistic conceptualisation than articulated in prior accountability literature, dynamic duality, on the relationship between formal and non-formal accountability processes. Through application of this conceptualisation to a HWB in England, the paper spotlights the inter-relationship between formal and non-formal processes of accountability, and how they have the potential to transform each over an extended time-period.

This study aims to examine the association between audit partner busyness and audit quality. Moreover, this research investigates whether boardroom gender diversity moderates the relationship between audit partner busyness and audit quality in Australia.

The study sample consists of all public companies listed on the Australian Stock Exchange from 2005 to 2014. The data is obtained from SIRCA and the Morning Star databases. The study uses fixed effects and logistic regression techniques to test the relationship between audit partner busyness, boardroom gender diversity and audit quality.

The collected empirical evidence shows that audit partner busyness is negatively associated with audit quality. In contrast, boardroom gender diversity moderates the relationship between audit partner busyness and audit quality. More specifically, the results suggest that board gender diversity mitigates the negative impact of audit partners’ busyness on the audit quality. The results are robust to endogeneity and alternative definitions of audit partner busyness, boardroom gender diversity and audit quality.

The study’s findings will be of interest to policymakers, regulators and investors in the Australian market. The results show the importance of gender-diverse boards in companies’ audit functions, particularly in the presence of busy audit partners, and hence support the call for more women on corporate boards in Australia. Moreover, the results call for a cap or upper limit on the number of clients an audit partner can take on based on their capacity.

The authors contribute to the growing literature on board gender diversity, audit partner busyness and audit quality. Although a plethora of prior literature suggests a negative association between audit partner busyness and audit quality, the results suggest that women in the boardroom positively moderate the relationship between audit partner busyness and audit quality.

The purpose of this study is to investigate whether the convergence of linguistic features between physicians and patients with chronic diseases facilitates the effectiveness of physician–patient communication in online health communities (OHCs). Drawing on communication accommodation theory (CAT), the authors develop a research model that illustrates how the convergence of semantic features (language concreteness and emotional intensity) and stylistic features (language style) influence patient satisfaction and compliance. The model also incorporates the moderating effects of the physician's social status and the patients' complications.

The data, collected from a prominent online health platform in China, include 15,448 consultation records over five years. The logistic regression is leveraged to test the hypotheses.

The findings reveal that convergent semantic features, such as language concreteness and emotional intensity, along with stylistic features like language style, enhance patient satisfaction, which in turn leads to increased compliance. Additionally, the physician’s social status strengthens the effect of convergent emotional intensity but weakens the effect of convergent language concreteness. The physician’s social status has no significant impact on the link between convergent language style and satisfaction. Patients' complications weaken the effect of satisfaction on their compliance.

This study contributes to the CAT and OHC literature by enhancing the understanding of the role of linguistic convergence in the effectiveness of online physician–patient communication and provides managerial implications for physicians on how to accommodate their communicative styles toward chronic patients to improve patient satisfaction and compliance.

The COVID-19 pandemic and the corresponding control measures have harmed the mental health of professionals working in the construction industry. Existing research has also indicated that demographic characteristics are leading variables causing differences in individual’s perceptions on mental health and psychosocial hazardous factors. Combining these, this research aims to compare the differences and similarities of the perceived mental health outcomes and psychosocial hazards among construction professionals with different demographic characteristics during the pandemic.

Using a questionnaire survey, data were collected from 531 construction professionals working in Chinese construction companies, which were analyzed quantitatively using mean score comparative analysis, Mann–Whitney U test and Kruskal–Wallis H test, as well as Spearman’s correlation analysis.

The results indicate that construction professionals with different ages, years of working experience and positions are exposed to different psychosocial hazards, resulting in different mental health conditions during the pandemic. Age and years of working experience are also strong predictors of the level of depression and anxiety experienced by construction professionals; that is, mental ill health tends to decrease with the increase of age and experience. Male department/unit heads, working in a company office environment for a private company and aged 31–40 years old with 11–20 years of working experience, tend to have the best mental health condition. In contrast, psychosocial hazards are more likely to produce the most serious impact on male site-based construction professionals working for a state-owned company, either with less than one year of working experience or in a senior management position.

Despite the significant contribution of the construction industry to the global economy, the differences and similarities of the mental health outcomes and psychosocial hazards among construction professionals with different demographic characteristics during the pandemic remain unknown. This research, therefore, reveals the mental health outcomes and psychosocial hazard impacts among different types of construction professionals during the pandemic. Specifically, this research unveils the important personal characteristics which are closely associated with poor mental health and the stronger impacts of psychosocial hazards on the mental health of construction professionals during the pandemic. The results are valuable for governments and construction companies to formulate targeted mental health intervention strategies during future public health emergencies.

This study aims to enhance the effectiveness of knowledge markets and overall knowledge management (KM) practices within organisations. By addressing the challenge of internal knowledge stickiness, it seeks to demonstrate how machine learning and AI approaches, specifically a text-based AI method for personality assessment and regression trees for behavioural analysis, can automate and personalise knowledge market incentivisation mechanisms.

The research employs a novel approach by integrating machine learning methodologies to overcome the limitations of traditional statistical methods. A natural language processing (NLP)-based AI tool is used to assess employees’ personalities, and regression tree analysis is applied to predict and categorise behavioural patterns in knowledge-sharing contexts. This approach is designed to capture the complex interplay between individual personality traits and environmental factors, which traditional methods often fail to adequately address.

Cognitive style was confirmed as a key predictor of knowledge-sharing, with extrinsic motivators outweighing intrinsic ones in market-based platforms. These findings underscore the significance of diverse combinations of environmental and individual factors in promoting knowledge sharing, offering key insights that can inform the automatic design of personalised interventions for community managers of such platforms.

This research stands out as it is the first to empirically explore the interaction between the individual and the environment in shaping actual knowledge-sharing behaviours, using advanced methodologies. The increased automation in the process extends the practical contribution of this study, enabling a more efficient, automated assessment process, and thus making critical theoretical and practical advancements in understanding and enhancing knowledge-sharing behaviours.

This study aims to integrate perspectives of transaction costs and capabilities to investigate how the configurational fit between outsourcing strategies, asset specificity of projects and the capabilities of general contractors could achieve high outsourcing performance.

Employing fuzzy-set qualitative comparative analysis, this study analyzes 31 outsourcing cases in construction projects to examine outsourcing performance under different combinations of transaction costs and capabilities.

The findings highlight six different but functionally equivalent configurations to high outsourcing performance, which vary according to attributes of projects and capabilities of contractors. Further, this study develops four context-dependent paths that link outsourcing strategies to high outsourcing performance: leading practitioner, collaborative manager, partnership dependent, and struggler.

How do contractors in construction projects navigate outsourcing practices to high performance? This study provides a configurational perspective to make outsourcing strategy decisions. Based on the firm’s capabilities and project asset specificity, contractors are encouraged to select from six different but functionally equivalent combinations and thereby four outsourcing strategies, namely leading practitioner, collaborative manager, partnership dependent, and struggler, to achieve high outsourcing performance.

This study contributes to the body of knowledge by offering a holistic perspective that integrates production and transaction costs to analyze contractors’ outsourcing strategies, contributing to the integration of the transaction cost perspective and capability perspective.

This study used post-occupancy evaluation (POE) to assess the performance and effectiveness of student housing by examining occupants’ satisfaction with the facility across three performance elements: technical, functional and behavioral. This study aims to address a significant gap in the existing research concerning the POE of university student housing facilities, particularly in understanding how well these facilities fulfill occupant needs across the aforementioned three elements.

This study assesses the existing literature, examines the dormitory’s physical parameters through walkthrough inspections and measures occupant satisfaction through surveys and focus group sessions. The study analyzed questionnaire responses using a four-point Likert scale, using Microsoft Excel software to determine the weighted average response for each performance element.

The analysis indicated that students were satisfied with most housing condition parameters. However, noise management, lighting control, air circulation, washroom facilities, cleanliness, power sockets for equipment and several study rooms and furnishings require improvement to enhance student well-being and performance.

This study provides significant information to aid in making informative decisions on building maintenance, retrofitting and facility upgrading. It also contributes to enhancing the field’s knowledge about POE in student housing facilities. It emphasizes the importance of using physical building attributes and user-centric features to fulfill students’ needs and expectations regarding facilities.