Musa Ghazwani, Ibrahim Alamir, Rami Ibrahim A. Salem and Nedal Sawan
This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how…
Abstract
Purpose
This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure.
Design/methodology/approach
Data from FTSE 100 firms, spanning the period from 2014 to 2020, were analysed using the regression of the Poisson fixed effect and GEE analyses.
Findings
The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality or board meetings.
Research limitations/implications
The findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour.
Originality/value
This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors’ knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure.
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Mohamed Yacine Haddoud, Alamir Al-Aalawi, Ibrahim Al-Jubari, Sohail Amjed and Ahmed Mohamed Elbaz
Drawing on the resilience theory and espousing the spiritual capital approach, the purpose of this study is to assess the indirect effect of religiosity on entrepreneurs’…
Abstract
Purpose
Drawing on the resilience theory and espousing the spiritual capital approach, the purpose of this study is to assess the indirect effect of religiosity on entrepreneurs’ psychological resilience through the intervening roles of coping with failure, perseverance, locus of control and optimism.
Design/methodology/approach
The study adopts a quantitative design and gathers data from 125 entrepreneurs in Oman through questionnaires. A structural equation modelling approach is used to test the hypotheses.
Findings
The study finds that entrepreneurs’ religiosity influences resilience indirectly through coping with failure, perseverance and locus of control. Surprisingly, optimism played a trivial role in this dynamic.
Originality/value
It has been well acknowledged that religiosity provides a pool of resources crucial to entrepreneurs’ survival and success. However, despite this intuitive link, the mechanism whereby religiosity enhances entrepreneurial resilience remains misunderstood. This is problematic as entrepreneurs’ psychological resilience is an important attribute for survival, especially during challenging times. Hence, this study advances the current understanding of the religiosity-resilience nexus by uncovering its underlying mechanism.
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Siswanto Siswanto and Indah Yuliana
The study aims to investigate the roles of trust and team cohesiveness as mediating variables to transmit the effect of transformational leadership dimensions on job satisfaction.
Abstract
Purpose
The study aims to investigate the roles of trust and team cohesiveness as mediating variables to transmit the effect of transformational leadership dimensions on job satisfaction.
Design/methodology/approach
The study employs a quantitative approach with 405 respondents as the samples. The respondents are teachers and staff of schools in East Java, Indonesia. The data are analyzed using partial least square (PLS).
Findings
Trust and team cohesiveness fully mediate the relationship between idealized influences on job satisfaction. Besides, idealized influence, inspirational motivation and individualized consideration directly affect job satisfaction.
Research limitations/implications
The relationship between transformational leadership and employee job satisfaction in educational institutions has been rarely explored. The study contributes to the literature on the role of trust and team cohesiveness in transmitting the effect of transformational leadership dimensions on job satisfaction of school employees.
Practical implications
To increase employee job satisfaction at schools, principals need to be highly concerned about trust in the leader–follower relationship. Therefore, principals are responsible for responding to the followers' needs and aspirations and caring for followers.
Originality/value
The significance of the result findings lies in the detailed model that transmits the direct and indirect effect of the transformational leadership dimensions on job satisfaction.
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Erhan Boğan, Caner Çalışkan, Osman M. Karatepe and Hamed Rezapouraghdam
The purpose of this paper is to explore the selected antecedents (i.e. supervisor support and organizational justice) and outcomes (i.e. voice behavior and career satisfaction) of…
Abstract
Purpose
The purpose of this paper is to explore the selected antecedents (i.e. supervisor support and organizational justice) and outcomes (i.e. voice behavior and career satisfaction) of work engagement (WENG).
Design/methodology/approach
To gauge the aforesaid effects via structural equation modeling, the current study used data collected from hospitality and tourism academicians at public universities in Turkey.
Findings
The proposed model is viable. Specifically, WENG mediates the impacts of supervisor support and organizational justice on voice behavior and career satisfaction.
Research limitations/implications
Using longitudinal data in future research would make it possible to draw causal inferences. Testing research productivity as a criterion variable in future papers would enable the researchers to ferret about whether WENG would mediate the effects of supervisor support and organizational justice on research productivity.
Originality/value
Evidence about the factors affecting employees' WENG is still meager. Especially, there is a need for research about the factors that may affect academicians' WENG at universities. Research findings present valuable implications for tourism and hospitality educational institutions.
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Corruption and manipulation of earnings remain a serious concern all over the globe. In addition, corporate disclosure of anticorruption information is still in its infancy in…
Abstract
Purpose
Corruption and manipulation of earnings remain a serious concern all over the globe. In addition, corporate disclosure of anticorruption information is still in its infancy in developing and emerging countries. Studies have also highlighted the importance of female directors in corporate disclosures and mitigating earnings management (EM). Therefore, the purpose of this study is to examine the moderating effect of board gender diversity on the relationship between anticorruption disclosure (ACD) on EM among listed firms in the East Africa Community (EAC) partners states.
Design/methodology/approach
The study used an ACD check list developed from recent studies and the Global Reporting Initiative (GRI) 205 on anticorruption reporting standards. The sample comprising of 58 firms listed across EAC partner states stock/securities exchanges over the period between 2013 and 2022. The hypotheses were tested using the fixed effect regression model.
Findings
This study found low disclosure of anticorruption practices among the selected firms. The regression results revealed that ACD and board gender diversity negatively affected EM. In addition, the study found that board gender diversity moderated the relationship between ACD and EM. The study used the system generalized method of moment (GMM) model to address endogeneity concerns.
Practical implications
The study will help policymakers and accounting standards setters in determining if mandatory ACD can reduce harmful EM practices. Furthermore, the findings can be helpful to corporate governance standards setters in deciding whether to implement gender quotas to enhance the effect of ACD on EM.
Originality/value
To the best of the author’s knowledge, this is the first paper that empirically examines the effect of ACD on EM in EAC. The study further adds to the empirical literature by assessing the moderating effect of board gender diversity, which has not been examined by earlier studies on ACD and EM.
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Jawahitha Sarabdeen and Mohamed Mazahir Mohamed Ishak
General Data Protection Regulation (GDPR) of the European Union (EU) was passed to protect data privacy. Though the GDPR intended to address issues related to data privacy in the…
Abstract
Purpose
General Data Protection Regulation (GDPR) of the European Union (EU) was passed to protect data privacy. Though the GDPR intended to address issues related to data privacy in the EU, it created an extra-territorial effect through Articles 3, 45 and 46. Extra-territorial effect refers to the application or the effect of local laws and regulations in another country. Lawmakers around the globe passed or intensified their efforts to pass laws to have personal data privacy covered so that they meet the adequacy requirement under Articles 45–46 of GDPR while providing comprehensive legislation locally. This study aims to analyze the Malaysian and Saudi Arabian legislation on health data privacy and their adequacy in meeting GDPR data privacy protection requirements.
Design/methodology/approach
The research used a systematic literature review, legal content analysis and comparative analysis to critically analyze the health data protection in Malaysia and Saudi Arabia in comparison with GDPR and to see the adequacy of health data protection that could meet the requirement of EU data transfer requirement.
Findings
The finding suggested that the private sector is better regulated in Malaysia than the public sector. Saudi Arabia has some general laws to cover health data privacy in both public and private sector organizations until the newly passed data protection law is implemented in 2024. The finding also suggested that the Personal Data Protection Act 2010 of Malaysia and the Personal Data Protection Law 2022 of Saudi Arabia could be considered “adequate” under GDPR.
Originality/value
The research would be able to identify the key principles that could identify the adequacy of the laws about health data in Malaysia and Saudi Arabia as there is a dearth of literature in this area. This will help to propose suggestions to improve the laws concerning health data protection so that various stakeholders can benefit from it.
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The purpose of this paper is to examine organizational leadership in a traditional, non-western country where citizens’ happiness drives the practices of the public administration…
Abstract
Purpose
The purpose of this paper is to examine organizational leadership in a traditional, non-western country where citizens’ happiness drives the practices of the public administration managers.
Design/methodology/approach
This study uses the Multifactor Leadership Questionnaire (MLQ) to examine leadership in a traditional, non-western country where organizational change dominates the public sector. Triangulation of quantitative and qualitative research methods is used.
Findings
Triangulation of quantitative and qualitative research methods reveals that the way managers respond to organizational change leads to utilizing an adaptive leadership style; a mixture of dynamic and rigid practices. Organizational change creates peculiar circumstances that make it thus imperative for managers to mix transformational and transactional practices in order to not only survive, but also excel. While some of the findings conform to those of previous studies, they indicate that the MLQ does not seem to adequately reflect the impact of organizational change on leadership. The study also provides evidence that adaptive leadership is driven by cultural and organizational necessities.
Research limitations/implications
The limitations of the study can be avoided in future research. In particular, the number of interviews has limited the ability to better reflect all dimensions of the adaptive leadership style. Due to time and resource availability, the inability to focus more on the individual level of the cultural factor and its impact on leadership style may have limited the scope of the analysis. Finally, the present study did not examine the cultural variations within the United Arab Emirates universal culture especially in relationship with region, age group, and gender of the managers.
Originality/value
The paper examines leadership in the Middle East context where rare studies in leadership have been conducted. The study also examines the usability of MLQ in Arab context where organizational change persists.
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Joachim Kahl, Saskia de Klerk and Robert Ogulin
This paper takes a holistic and process-based view on agility from a Middle Management (MM) perspective. Its purpose is to identify subjective factors of agility emerging from…
Abstract
Purpose
This paper takes a holistic and process-based view on agility from a Middle Management (MM) perspective. Its purpose is to identify subjective factors of agility emerging from people's interpretations and perceptions and to integrate them into the process of agile strategy-making.
Design/methodology/approach
To provide a theoretical foundation, literature was reviewed in the area of agile diversity and strategy-making. A qualitative study based on interviews was conducted to uncover the hidden subjective factors from the personal experiences and perceptions of the participants.
Findings
The study has revealed that individual opinions in terms of agility can originate from three sources: individual understandings, contextual drivers and personal beliefs.
Research limitations/implications
The research contributes to dynamic capability theory by providing a better understanding of agile diversity at the MM level. The findings can help mid-level executives to cope with the complexities and ambiguities in managing agility by aligning the different understandings and people's perceptions. This is crucial, as missing alignment of team members can lead to poor dynamic capabilities of business entities and thus threatens overall organisational agility.
Originality/value
A model was developed to align the subjective factors of agility during the process of agile strategy-making at the MM level. The framework allows a flexible adaptation to the individual demands of organisational units, as well as concentrated measures for effective agile management. It contributes to organisational agility and business success by scaling the dynamic capabilities of MM.
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Rami Salem, Ernest Ezeani, Ali Meftah Gerged and Bilal Bilal
This study aims to examine how banks’ credit ratings can be driven by the quality of the disclosed financial and nonfinancial information in emerging economies.
Abstract
Purpose
This study aims to examine how banks’ credit ratings can be driven by the quality of the disclosed financial and nonfinancial information in emerging economies.
Design/methodology/approach
Using a sample of 1,590 bank-year observations of 29 Islamic and 77 conventional banks across 17 MENA countries from 2006 to 2020, we conducted a random-effects regression model that is supported by various methods, including 2SLS and GMM models, to overcome the potential incidence of endogeneity concerns.
Findings
We found that the quality of voluntary disclosure positively influences the credit rating of Islamic and conventional banks. Although the spread and usefulness of disclosed information are positively associated with banks’ ratings, the quantity dimension is not. Audit quality also significantly influences Islamic banks’ credit ratings compared to their traditional counterparts.
Practical implications
Our evidence offers practical implications for regulators and standards setters in emerging economies to develop more effective disclosure regimes to enhance the impact of the quality of banks’ voluntary disclosures on their credit ratings.
Originality/value
Our paper contributes to the existing literature by investigating the effect of the quality of voluntary disclosures on credit ratings along three dimensions: quantity, spread and usefulness of the information. Further, our research contributes to the international accounting literature by investigating the effect of audit quality on the credit ratings of both conventional and Islamic banks in a cross-country setting.