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1 – 3 of 3Abdulhakim M. Masli, Musa Mangena, Ali Meftah Gerged and Donald Harradine
This study distinctively explores the firm-level and national-level determinants of audit committee effectiveness (ACE) in the Libyan banking sector (LBS).
Abstract
Purpose
This study distinctively explores the firm-level and national-level determinants of audit committee effectiveness (ACE) in the Libyan banking sector (LBS).
Design/methodology/approach
A mixed-methods approach has been employed to enhance the quality of the collected data and reduce the risk of bias. Five groups of actors in the Libyan banking sector were surveyed, including board members, AC members, executive managers, internal auditors and external auditors, further to interviewing a representative sample of these groups. In total, 218 survey responses were gathered, and 20 semi-structured interviews were conducted.
Findings
The study results show that AC authority, financial expertise and diligence are positively and significantly attributed to ACE, although AC independence and resources are not significantly related to ACE. The authors find that the legal and regulatory environment, government intervention, and the accounting and auditing environment are perceived as important and associated with ACE regarding national-level factors. These findings are strongly supported by semi-structured interviews and suggest that both firm-level and national-level factors are essential in understanding ACE in Libya's banking sector.
Research limitations/implications
The study’s evidence reiterates the vital need for more concentrated work to integrate governance, legislative and regulatory reforms to ensure the effectiveness of ACs as a key corporate governance (CG) mechanism in developing economies.
Originality/value
This study extends the literature relating measures of AC inputs and outputs by examining the perception of stakeholders to understand both the firm-level and national-level factors that affect ACE in a single institutional setting. Additionally, this work adds to the limited number of recent studies examining the role of ACs in the banking sector in developing economies.
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Donald Harradine and Kirsten Greenhalgh
The paper aims to explore the relationship between commissioners of service and the third sector arising from research undertaken during a LinkAge Plus project by comparison to…
Abstract
Purpose
The paper aims to explore the relationship between commissioners of service and the third sector arising from research undertaken during a LinkAge Plus project by comparison to the eight principles of commissioning. It seeks to explore the issues concerning the development of services and the implications in an era of austerity for rapid changes to the implementation of policy nationally in the UK and internationally.
Design/methodology/approach
The main methods employed are interview, document analysis and observation. This research re‐evaluates research undertaken for a LinkAge Plus pilot evaluation.
Findings
The framework provided by the eight principles of good commissioning appeared to rely on the premise that the contracts entered into are long‐term in nature, however, where short‐term contracts are entered into the principles appear somewhat unachievable.
Research limitations/implications
The paper examines the findings arising from one LinkAge Plus pilot site only, however, the authors contend that the findings offer genuine insights into the relationship between commissioners of services and the third sector, owing to the number of projects undertaken for the scheme.
Practical implications
The findings offer organisations and policy makers an insight into the issues faced by the third sector when dealing with large commissioners particularly with regards to the rapid change of service provision and short‐term contracts. This has considerable relevance in the changing economic climate and the associated austerity measures being imposed. The paper also fulfils the need for greater empirical work required in the important area of third sector delivery of services.
Originality/value
LinkAge Plus offered a unique opportunity to examine how a commissioner can use third sector organisations to develop services quickly and the associated issues that arise.
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Lorna Ruane and Elaine Wallace
This study aims to examine the relationship between social influence and consumers’ self-expression through brands. It considers susceptibility to interpersonal influence and…
Abstract
Purpose
This study aims to examine the relationship between social influence and consumers’ self-expression through brands. It considers susceptibility to interpersonal influence and social network influence on self-expressive brands and brand tribalism. The study examines whether self-expressive brands and brand tribalism influence brand loyalty and word of mouth (WOM).
Design/methodology/approach
A cross-sectional online survey was carried out with members of Generation Y in Ireland. Data from 675 complete responses were analysed using SPSS 20 and AMOS 20. A structural model tested nine hypothesised relationships.
Findings
Findings indicate that both online social network influence and susceptibility to interpersonal influence are antecedents of tribalism and self-expressive brands. Consumers of self-expressive brands are loyal and offer positive WOM. By contrast, those who seek tribal membership have less brand loyalty and offer less WOM than other consumers. Findings suggest that consumers may be loyal to tribes, rather than to brands. This informs our understanding of the role of tribes for consumers and brand outcomes.
Research limitations/implications
This study is limited to Generation Y consumers within Ireland.
Originality/value
This is the first study to explore the effect of consumers’ perceptions about online social network influence on brand tribalism. In addition, their views about the influence of the social network on self-expressive brand consumption, and brand outcomes, are identified. This paper highlights consumers’ susceptibility to interpersonal influence on their brand choices and brand tribalism. In addition, it is shown that brand loyalty and WOM are not always a consequence of tribal membership. By contrast, self-expressive brand consumption enhances brand WOM and brand loyalty.
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