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This study aims to investigate whether auditors compromise their independence for economically important clients in countries with a secrecy culture.

The authors empirically examine the research question based on a data set of 33 countries for the period from 1995 to 2018. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client size as a proxy for client importance. The authors adopt the Heckman (1979) two-stage model to mitigate the potential endogeneity issue involved in the selection of Big-N auditors.

Using a large sample of firms and controlling for the firm- and country/region-level factors, this study reveals that both Big-N and non-Big-N auditors are more likely to issue modified audit opinions to clients located in countries with a strong secrecy culture relative to those located in other countries. However, Big-N auditors are more likely to issue modified audit opinions for their economically important clients with a secrecy culture relative to their other clients, while no or weaker evidence is found for non-Big-N auditors. The results are consistent and robust to endogeneity tests and sensitivity analyses.

This study enriches the literature by providing a new perspective on auditor independence that an auditor’s reporting behavior can vary depending on the client’s importance and auditor type, even under the same secrecy culture.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

This study aims to investigate the influence of social capital on firms’ business strategies, focusing on Miles and Snow (1978) dichotomy between “prospector” and “defender” strategies.

The authors perform multivariate regression analyses using a sample of US firms spanning the period from 1995 to 2021. The authors use a two-stage least squares model to alleviate endogeneity concerns and perform several cross-sectional tests and path analyses.

The authors find a significant and positive association between social capital and defender-type business strategies. Results from cross-sectional analyses reveal that this relationship is more pronounced in highly competitive product markets and among firms led by highly qualified CEOs. In addition, the authors find that CEO compensation mediates the effect of social capital on business strategy. Overall, the results suggest that low social capital regions foster prospector strategies due to managers’ self-maximizing incentives. Finally, the authors find that business strategy acts as a mediating factor, connecting social capital to firms’ financial reporting outcomes.

In light of recent public concerns over declining social capital in major economies and the growing globalization and multiculturism in societies, the findings are of interest to policymakers and the wider society by highlighting the far-reaching implications of social capital on businesses and the capital market.

To the best of the authors’ knowledge, this study documents the first empirical evidence on the association between a society’s social capital and firms’ business strategies. The study contributes to the research on the determinants of a firm’s business strategy and extends the literature on the relationship between social capital and firm behavior.

The purpose of this paper is to examine the multi-level relationship between people-related total quality management (TQM) practices and employee job satisfaction. The authors draw upon organizational climate theory to hypothesize that TQM is related to job satisfaction at the individual employee level, as well as at the organizational level in the form of shared perceptions of TQM practices in the workplace.

Multi-level modelling was used to test the study hypotheses. The sample was drawn from 201 employees working in 23 organizations in Australia.

The findings show that people-related TQM practices are positively related to job satisfaction at both individual and organizational levels, with a stronger effect on employee attitudes observed at the organizational level.

The statistically significant multi-level relationship between people-related TQM practices and job satisfaction extends the findings of previous studies conducted only at the individual level; thus, supporting the sustainability of TQM as a management principle at a company-wide level.

The findings broadly support the implementation of people-related TQM practices as part of a strategy of creating a “high performance” climate in organizations, which in turn, will likely to positively affect both individual and organizational performance.

From a wider social perspective, the implementation of TQM practices as a company-wide initiative could facilitate greater corporate social responsibility of the organization. Such practices as training, involving, and empowering employees can promote social commitment by valuing employees as one important stakeholder.

This is the first empirical study to the best of the author’s knowledge that uses multi-level modelling to examine the relationship between TQM practices and employee attitudes such as job satisfaction.

This paper aims to explore the learning styles of nascent entrepreneurs in developing their entrepreneurial marketing (EM) skills in teams while studying for the entrepreneurial business degree in one UK University. It advances the interlink between EM and entrepreneurial learning (EL) theories and demonstrates how working in teams assists in developing EM skills through EL in the educational context.

This qualitative case study adopts a thematic approach to analysing 9 audio-recorded workshops of 13 entrepreneurial students who work in teams to develop entrepreneurial ventures. Audio-recorded sessions were used to monitor the entrepreneurial and marketing behaviour of the young entrepreneurs and reveal the context and skills used in their learning process.

The findings show that the observed undergraduate entrepreneurial students develop their EM competence through collective, exploratory and exploitative, as well as supportive and individual learning. These learning styles intersect and prove to be effective in mastering both marketing and venture development skills in teampreneurial educational setting.

This case study demonstrates how the concepts of EM and EL are linked in both theory and practice. It makes suggestions on how entrepreneurial courses at the university could be further developed to assist the young entrepreneurs in effectively acquiring business knowledge and skills. This knowledge can also be implemented by small and large organisations to foster a co-creative collective learning environment leading to more innovations, experimentations and creative thinking.

The production of the ‘good life’ or the ‘less bad-life’ (Berlant, 2007, 2011), especially among generations of the Marcos dictatorship and the Epifanio de los Santos Avenue revolutions (henceforth, EDSA revolutions) in the Philippines, is animated by the ‘mobility imperative’ (Farrugia, 2016). The mobility imperative includes processes that encourage or demand mobility (Farrugia, 2016) for individuals and institutions. It figures in various ‘systems of practice’ (Levitt, 1998, 2001) among families in migrant-sending communities, government and corporations that magnify how migration is the ticket to better life (McKay, 2012) or its glorification as a heroic act (de los Reyes, 2013, 2014). Among the generations of the Martial Law and the EDSA revolutions, therefore, the ‘good life’ is hinged upon departure as professionals (e.g. nurses and engineers), workers in elementary occupations (e.g. construction and domestic workers) or mail-order brides or pen pals. Put simply, the good life in these generations is a function of remittances.

This chapter examines how the contemporary generation of young people construct the ‘good life’ in differential and new terms (de los Reyes, 2023; McKay & Brady, 2005) from previous generations. Using interviews and vision boards of left-behind children (15–18 years old), it argues that left-behind children critically appraise the ‘mobility imperative’. The chapter shows that there is a growing imagination of alternatives to the migration-induced good life among left-behind children, and therefore, they gradually refuse the ‘mobility imperative’. For them, the aspired good life consists of potentially being employees or entrepreneurs in their own villages and living a life with their own families (de los Reyes, 2019, 2020).

Teams in extreme and disruptive contexts face unique challenges that can undermine coordination and decision-making. In this study, we evaluated how affective differences between team members and team process norms affected the team's decision-making effectiveness.

Teams were placed in a survival simulation where they evaluated how best to maximize the team's survival prospects given scarce resources. We incorporated multisource and multirater (i.e., team, observer, and archival) data to ascertain the impacts of affect asymmetry and team process norms on decision-making effectiveness.

Results suggest that teams with low positive affect asymmetry and low process norms generate the most effective decisions. The least effective team decision performance occurred in teams characterized by high variance in team positive affectivity (high positive affect asymmetry) and low process norms. We found no similar effect for teams with high process norms and no effect for negative affect asymmetry, however, irrespective of team process norms.

These findings support the affect infusion model and extend cognitive resource theory, by highlighting how affect infusion processes and situational constraints influence team decision-making in extreme and disruptive contexts.

The principal objective of corporate planning is to try to direct corporate or national destiny in a logical and formalized manner. In this article A. M. Taylor, Managing Director of L. A. Mitchell (Holdings) Ltd., answers question on why the LAM Group is introducing this technique and what it has achieved so far

Despite the utility of social identity and social climate theories in explaining individual and group behaviour within organizations, little research has been conducted on how these approaches interconnect to explain the way high-performance work systems (HPWSs) may increase job performance. This study extends one’s understanding of the human resource management (HRM)–performance relationship by examining the interconnections between these disparate social approaches within the Chinese banking context.

Drawing on a sample of 561 employees working across 62 bank branches in China, the authors test four hypotheses: (1) HPWS is positively related to social climate; (2) social climate mediates the relationship between HPWS and social identification; (3) psychological empowerment mediates the relationship between social identification and job performance; and (4) social climate, social identification and psychological empowerment sequentially mediate the relationship between HPWS and job performance. Data were collected over two waves and job (in-role) performance was rated by managers.

The authors confirm the four hypotheses. Social climate, social identification and psychological empowerment sequentially mediate the relationship between HPWS and job performance.

This study contains some limitations. First, the authors’ research sites were focussed on one main region in state-owned banks in China. Second, this study examined only one industry with a relatively homogeneous workforce (i.e. relatively young and highly educated employees).

HPWS may translate into individual performance through a supportive social climate in which staff identify themselves with their work team. This suggests that organizations should pay close attention to understanding how their HPWS system can foster a strong social climate to enhance employee identification at the work group level. Second, as the nature of work is becoming increasingly more complex and interdependent, enabling not just individuals but also work groups to function effectively, it is critical for departments and work groups to promote a collective understanding of HRM messages with shared values and goals.

This research contributes towards a more comprehensive understanding of the HRM–performance chain as a complex social process underpinned by social identity theory. The authors demonstrate that social identification and social climate both play an important role in explaining how HPWS positively affects psychological empowerment and subsequent job performance.