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Status characteristics and status cues theories posit that those with highly valued status attributes are expected to be more competent and influential than their lower status/skilled task partners. With a focus on beauty and a task cue we term “working smart,” our aim was to specify the combined attributes that led certain women to attain higher status than their female, dyadic task partners.

Using Qualitative Comparative Analysis (QCA), we reanalyzed data from a published study about the impact of women's beauty on a paraverbal measure of status. The approach determines how combined conditions, such as being attractive and task efficient, explain an outcome, such as a status difference, between partners. QCA was paired with qualitative coding of interactants' speech to further interrogate the data.

More task-efficient women always attained higher status than their partners, yet a status difference was stronger if the more efficient partner was beautiful. Although gendered deviance was found to lower women's relative status, it does not constitute a status violation.

Social and Research Implications: Variants of expectation states theory are supported based on our unique QCA approach. Applying QCA as a triangulation tool to evaluate the validity of past findings is a novel usage. Social psychology benefits from QCA's ability to treat micro-level data.

“Working smart” was always associated with higher relative social status but not always beauty or task ability. After 50 years, the “what is beautiful is good” thesis continues to be supported and expanded to “what is beautiful works smarter.”

Status characteristics theory states that influence in small groups reflects the distribution of group members' status characteristics. This process is mediated by expectations for task performance. Vocal accommodation is an unobtrusive measure that indicates expectations. We test whether vocal accommodation predicts influence and then examine the role of expectations in this process.

We conducted a laboratory experiment in which status-differ-entiated dyads completed a collective problem-solving task. We use a common measure of vocal accommodation to predict influence, and we employ questionnaire data to measure performance expectations. We hypothesize that the actor that exerts more effort in the synchronization process will have less influence over group decisions and that performance expectations will mediate the effect.

Results from GSEM analyses of 65 dyads show that levels of vocal accommodation significantly predict influence. Further analysis shows that performance expectations mediate a significant portion of the relationship between AAR and influence.

Vocal accommodation is useful for predicting both status perceptions and influence. Since this technique is an unobtrusive measure, it presents new possibilities for status research, including opening new lines of theoretical inquiry, providing a tool for conducting replications outside of the standard experimental setting, and for examining status organizing processes in a variety of environments.

We present a novel method for examining status outcomes, including a measure of influence that is analogous to existing measures that status scholars use but which is more suitable for studying status processes in open interaction.

We examine whether the social capital of the area where a firm’s headquarters is located affects that firm’s credit rating. Given that credit rating agencies only infrequently visit a firm’s headquarters, it is pertinent to investigate whether this soft information is considered.

In order to test whether social capital affects firms’ credit ratings, we estimate the following model using an ordinary least squares regression: Rating_it = β₀ + β₁ Social Capital_it + ∑ Controls_it + Industry fixed Effects_i + State−year fixed effects_it + ε_it. We follow recent accounting and finance research and measure societal-level social capital at the county level (Jha & Chen, 2015; Cheng et al., 2017; Hasan et al., 2017a, b; Jha, 2017; Hossain et al., 2023). We use four inputs to calculate social capital: (1) voter turnout in presidential elections, (2) the census response rate, (3) the number of social and civic associations and (4) the number of nongovernmental organizations in each county.

W provide evidence that social capital has a causal effect on credit ratings. Interesting is that this effect is not merely localized to firms near credit rating agencies. We also find that the effect of social capital on credit ratings is concentrated among firms with moderate levels of default risk. For firms with extremely low or extremely high default risk, social capital appears irrelevant to credit ratings, suggesting that social capital plays a larger role in more ambiguous contexts or when greater judgment is required. We demonstrate that the effect of social capital on credit ratings disappears when the rating agency has extensive experience in a particular region. This result is consistent with rating agencies stereotyping certain regions of the USA and using that information to inform their ratings when they have less experience in the region. Finally, we find that while social capital is associated with credit ratings, it has no association with future defaults.

Though we cautiously followed prior studies and were confident in our data construction process, it is possible that we are measuring social capital with error.

Our findings suggest that credit rating agencies could benefit from reevaluating how they incorporate non-financial information, such as social capital, into their assessment processes, potentially leading to more nuanced and equitable credit ratings. Additionally, firms could use these insights to bolster their engagement with local communities and stakeholders, thereby enhancing their creditworthiness and attractiveness to investors as part of a broader corporate strategy. The findings also underline the need for regulatory frameworks that foster transparency and the inclusion of social factors in credit evaluations, which could lead to more comprehensive and fair financial reporting and rating systems.

Recognizing that social capital can influence economic outcomes like credit ratings may encourage both communities and firms to invest more in building and maintaining social networks, trust and civic engagement. By demonstrating how social capital impacts credit ratings, our research highlights the potential to address inequalities faced by regions with lower social capital, guiding targeted social and economic development initiatives. Moreover, understanding that regional social capital can influence credit ratings might affect public perception and trust in the impartiality and accuracy of these ratings, which is essential for maintaining market stability and integrity.

Our research provides fresh insights into how social capital, an intangible asset, influences credit ratings – a topic not extensively explored in existing literature. This sheds light on the dynamics between social structures and financial outcomes. Methodologically, our use of the 9/11 attacks as an exogenous shock to measure changes in social capital introduces a novel approach to study similar phenomena. Additionally, our findings contrast with prior studies such as Jha and Chen (2015) and Hossain et al. (2023), by delving deeper into how proximity and familiarity impact financial assessments differently, enriching academic discourse and refining existing theories on the role of local knowledge in financial decisions.

This paper aims to present a theoretical framework and underpinning evidence to support researchers and practitioners to systematically design sport and exercise interventions.

The framework highlights the theoretical underpinnings and practical feasibility considerations that are important when designing sport and exercise interventions for children and adolescents with attention deficit hyperactivity disorder (ADHD).

Future research may wish to apply and evaluate the utility of this framework and research and practice and make recommendations for further refinement.

The quality and strength of conclusions from this body of research has been undermined by a lack of methodological quality and clarity in these studies. One criticism has been the lack of an evidence based, transparent and consistent approach to the design of physical activity and sport interventions and selection of outcome measures. This paper will facilitate the transparent and evidence-based decision-making to guide the design of sport/physical activity interventions for children/adolescents with ADHD.

Past research is mixed on family small and medium-sized enterprises’ (SMEs) use of external advisors and the limited empirical evidence is confined to developed markets. Drawing on the knowledge-based view of the firm, this research focuses on the “familiness” characteristic of SMEs and their use of external accountants as advisors in an emerging marketplace. Using internal resources for basic tasks is proposed to strengthen this relationship from a managerial cognition lens. Focusing also on SME internalization, this research probes the performance ramifications of using external accountants as advisors.

Hierarchical regression is used to test the hypotheses. The mediation hypothesis is tested by bootstrapping the indirect effect. The interaction hypothesis is visualized with simple slope analysis.

The results indicate that the familiness of SMEs is positively associated with the use of external advisors, and thereby, with high performance. SMEs with higher international exposure also use these external advisors to a greater degree. Family SMEs that have a focused use of internal resources for basic tasks benefit more from the use of external accountants for advising tasks.

This research sheds light on how family involvement in management influences firm performance, showing the moderating role of the use of internal advisors for basic tasks and the mediating role of the use of external accountants for advising. We add to the knowledge-based view by describing how family SMEs can utilize internal and external knowledge resources simultaneously.

The purpose of this study is to investigate the essential analytical skills required by accounting students to succeed in a rapidly evolving data-driven job market. Specifically, the study explores the role of data analytics, visualisation and software proficiency (e.g. Excel, Power BI) in the contemporary Australian accounting industry. The scope extends to providing recommendations for academia, professional bodies and employers on how accounting education can better align with the dynamic needs of the business environment by integrating these skills into curricula and professional development programmes.

Data was collected from Australian job listings incorporating accounting and data analytics tasks from popular job advertisement websites such as Seek, Indeed and Monster. Using the keyword “Data Analyst”, information was gathered on skills demanded, technology proficiency, industry sectors, professional qualifications and salary expectations. The data set comprised 73 observations across various job requirements and characteristics variables.

Critical analytical skills sought by accounting professionals in the current job market include extracting insights from big data, solving complex business problems, effective communication and data visualisation. Proficiency in tools like Microsoft Excel, SQL and Power BI is paramount.

This study enriches the literature by providing comprehensive insights into the contemporary demands for accounting analytics skills. It highlights the importance of integrating technology into accounting education and the varying skill requirements across industries. Additionally, it offers implications for professional qualifications and underscores the necessity for continuous monitoring and adaptation of accounting curricula to meet evolving industry needs.

Drawing on the conservation of resources theory, this study aims to explore how individuals’ perceptions of telework effects associate with their adaptive performance by shaping their negative emotional experiences, with perceived leadership effectiveness acting as a critical moderator in this relationship.

A cross-sectional design was used, with data collected from a final sample of 209 teleworkers via an online survey.

The results demonstrated a significant indirect effect of the perceived effects of teleworking on adaptive performance through negative affect. Furthermore, leadership effectiveness moderated the indirect effect, in a way that the indirect effect was only significant for those who had ineffective leaders and moderate effective leaders; therefore, the indirect effect was strengthened for those who had less effective leaders (versus effective leaders).

This study examines the positive link between teleworking perceptions and adaptive performance through the reduction of negative affect, in line with the conservation of resources theory. Moreover, a reduction in negative emotions among employees during telework is associated with enhanced performance. Notably, the study reveals that leadership effectiveness moderates this connection as playing a crucial role in moderating these effects, particularly when leaders are perceived as less effective, offering insights for organizations considering telework strategies.

A learning-focused culture promotes creativity, innovativeness and the acquisition of novel insights and competencies. The study aims to explore the relationship between human resource development (HRD) practice and employee competencies using organizational learning culture as a mediating variable.

Data were collected from 828 employees of 37 health care institutions comprising 24 (internationally-owned) and 13 (indigenously-owned). Construct reliability and validity was established through a confirmatory factor analysis. The proposed model and hypotheses were evaluated using structural equation modeling.

Data supported the hypothesized relationships. The results show that training and development and employee competencies were significantly related. Career development and employee competencies were significantly related. Organizational learning culture mediates the relationship between training and development and employee competencies. However, organizational learning culture did not mediate the relationship between career development and employee competencies.

The generalizability of the findings will be constrained due to the research’s health care focus and cross-sectional data.

The study’s findings will serve as valuable pointers to policy makers and stakeholders of health care institutions in developing system-level capacities that promote continuous learning and adaptive learning cultures to ensure sustainability and competitive advantage.

By evidencing empirically that organizational learning culture mediates the relationship between HRD practices and employee competencies the study extends the literature.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of c between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.