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Improving audit quality is an important research area of managerial accounting. This study focuses on the informal institutions within organizations and their impact on audit quality. Specifically, this study aims to examine the impact of the informal hierarchy among directors on audit quality.

The authors examine Chinese companies with listed shares from 2008 to 2020. The authors proxy for audit quality using discretionary accruals and small profits, and use ordinary least squares regression to test their hypotheses.

The results demonstrate that the informal hierarchy of the board improves audit quality. The results are robust to a battery of sensitivity analyses. Additionally, there is weak evidence that the effect of the board’s informal hierarchy on audit quality is weaker in state-owned enterprises. Moreover, the mechanism tests indicate that the board’s informal hierarchy improves audit quality through the improvement of internal controls. In addition, the impact of the informal hierarchy among directors on audit quality further improves firm performance. However, audit fees are not reduced further because the board’s informal hierarchy demands higher audit quality by choosing industry audit experts.

This study not only enriches the research on the economic consequences of the board’s informal hierarchy but also expands on studies on antecedents of audit quality.

In this chapter, to explore the past and understand the present scenario in financial market, a comprehensive literature review (LR) is performed, in which 809 articles from the database of Scopus for the last 10 years are extracted and analyzed using VOSviewer software for bibliometric analysis. Citation analysis of the popular identified factors is highlighted that will help the future researchers to focus on the identified popular factors for research in the financial market. The chapter also presents a conceptual model of financial market, to uncover the future of financial markets.

Motivated by the real-world practice of the thriving e-commerce, manufacturers are transcending traditional boundaries of merely producing and selling directly by implementing encroachment. Concurrently, supply chain (SC) members who overlook the corporate social responsibility (CSR) sharing will be left behind, which is closely linked to their profits. This paper aims to investigate a better way to share CSR under the scenarios of manufacturer encroachment and no-encroachment.

This paper constructs game-theoretic models in a SC consisting of a manufacturer (M) and a retailer (R), where the manufacturer can sell products by retailing, and may sell directly by implicating encroachment. The manufacturer and retailer jointly consider whether to share CSR and the proportion of it by taking consumer surplus into account. Furthermore, equilibriums for each model are derived using backward induction. Then, the authors analyse the impact of CSR sharing proportion and compare the equilibrium outcomes under different scenarios. Finally, the numerical analyses are presented to verify the results.

Several interesting results are found in this paper. First, the retailer shares more CSR can benefit SC members and social welfare when the manufacturer does not implement encroachment. However, the results may change which is decided by the unit cost of encroachment when the manufacturer does so. Second, the proportion of CSR shared by manufacturer and the unit cost of encroachment has an interactive impact on equilibrium outcomes. Finally, both manufacturer encroachment and SC members share CSR may be the best for the perspective of SC members and consumers.

Based on the analytical results, this paper provides novel managerial implications to assist manufacturer and retailer in determining the optimal strategies for CSR sharing and encroachment. Furthermore, the appropriate proportion of CSR shared by manufacturer and the unit cost of encroachment may let manufacturer, retailer and consumer surplus achieve a win-win-win situation.

To the best of the authors’ knowledge, this paper is the first attempt to explore the strategy of CSR sharing under the scenarios of manufacturer encroachment and no-encroachment.

This study aims to examine the influence of perceived organizational support (POS) on boundary-spanning behaviors (BSBs) among frontline employees in the hospitality industry. It also considered perceived supervisory support (PSS) as a moderating factor within a conceptual model.

Data were gathered from 651 full-time hospitality employees across 12 hotels in China. The analysis of the data used confirmatory factor analysis and structural equation modeling.

The findings revealed that POS influences hospitality boundary spanners’ BSBs, specifically external representation (ER), internal influence (II) and service delivery (SD). In addition, PSS moderates the relationship between POS and these frontline employees’ behaviors.

This study offers practical strategies for hospitality professionals to enhance frontline employees’ BSBs and foster supportive workplaces that drive employee excellence. These strategies encompass cultivating a supportive organizational culture, implementing supportive measures, fostering a sense of belonging among employees and ensuring supervisors’ well-being and competence in supporting their teams during daily interactions. These actions effectively motivate customer-contact employees to excel in their performance.

Fostering a helpful attitude in frontline employees is crucial for service firms’ success. Hospitality organizations must provide support to achieve this. Few studies have explored how organizational support contributes positively to the BSBs of customer-contact employees. This study goes beyond oversimplification and delves into the nuanced interplay between perceived support (POS and PSS) and hospitality frontline employees’ BSBs, focusing on ER, II and SD. The moderated mediating model enhances the understanding of support dynamics in the organizational context.

The purpose of this paper is to investigate the antecedents of manager voice in Chinese business from the theory of plan behavior perspective. The paper focuses on how antecedents including organization‐based self‐esteem, psychological ownership, and supervisor‐subordinate guanxi influence manager voice. It also examines the cross‐level moderating effect of Chinese indigenous leadership style authoritarian leadership on the relationships between antecedents and manager voice.

A literature review on manager voice, organization‐based self‐esteem, psychological ownership, supervisor‐subordinate guanxi, and authoritarian leadership provided the model and hypothesis. Using a sample of 262 supervisor‐subordinate dyads collected in Chinese business, a cross‐level analysis was conducted to test the model and hypothesis.

The results of hierarchical linear modeling show that on a individual level, in comparison with the organization‐based self‐esteem and psychological ownership, supervisor‐subordinate guanxi is a more critical factor influencing manager voice; on a group level, authoritarian leadership is negatively related to manager voice; and authoritarian leadership moderates the relationship between the supervisor‐subordinate guanxi and the manager voice: for weak authoritarian leadership group, the positive relationship between supervisor‐subordinate guanxi and manager voice is stronger.

It was a cross‐sectional study, and the samples were limited to Chinese business. It is necessary to replicate this research in other organization contexts. The results indicate that indigenous guanxi and authoritarian leadership significantly influence manager voice, which advances voice research in Chinese management studies.

Results of the study suggest top Chinese business leaders should strengthen the interpersonal relationship between supervisors and subordinates in order to encourage manager voice. Moreover, the top leaders should change their authoritarian leadership to facilitate voice behavior.

The paper is original in its investigation on how Chinese indigenous organizational factors – guanxi and authoritarian leadership – influence manager voice. The paper also explains the relationships between antecedents and manager voice from a cross‐level perspective.

This study aims to identify the key factors that influence household pro-environmental behaviors (HPEBs) and explore the differences caused by the same influencing factors between household waste management behavior (HWM) and household energy-saving behavior (HES).

A meta-analysis was conducted on 90 articles about HPEBs published between 2009 and 2023 to find the key factors. HPEBs were further categorized into HWM and HES to investigate the difference influenced by the above factors on two behaviors. The correlation coefficient was used as the unified effect size, and the random-effect model was adopted to conduct both main effect and moderating effect tests.

The results showed that attitude, subjective norms, and perceived behavioral control all positively influenced intention and HPEBs, but their effects were stronger on intention than on HPEBs. Intention was found to be the strongest predictor of HPEBs. Subjective norms were found to have a more positive effect on HES compared to HWM, while habits had a more positive effect on HWM. Furthermore, household size was negatively correlated with HWM but positively correlated with HES.

The same variables have different influences on HWM and HES. These results can help develop targeted incentives to increase the adoption of HPEBs, ultimately reducing household energy consumption and greenhouse gas emissions and contributing to the mitigation of global warming.

Innovation quality is a critical component of enterprise innovation. Prior research primarily focuses on company-level and external policy-level factors that affect innovation quality, while ignoring social-level factors. Based on institutional isomorphism theory, this study examines how the innovation quality of three-dimensional institutional equivalence, which is an important and unique reference group for firms to follow the “law of imitation of close preference”, affects the likelihood of firms' innovation quality.

This study conducts firm random effects and industry/year fixed effects models using China's listed companies from 2002 to 2021.

This study finds that compared with the innovation quality of its other industry, community, or network peers, the innovation quality of three-dimensional institutional equivalence has a greater impact on firm innovation quality. Furthermore, technological intensity significantly increases the effect of three-dimensional institutional equivalence on focal company innovation quality, while financing constraints significantly attenuate this effect. Additionally, when there is no institutional equivalent, the innovation quality of network, industry, and community peers has significant positive effects on enterprise innovation quality. Heterogeneity analysis also indicates that, under the conditions of non-state-owned enterprises, a low regional legal environment, or low regional factor market development, three-dimensional institutional equivalence contributes significantly to firm innovation quality.

This study focuses on the effect of three-dimensional institutional equivalence on Chinese enterprises' innovation quality. Nonetheless, research samples from other countries are not considered in this study.

This study explores the impact of three-dimensional institutional equivalence on firm innovation quality within a systematic theoretical framework and incorporates firm attributes into this framework.

Recently, short-form video apps, as a new form of social media, have attracted users and rapidly emerged by virtue of their personalized recommendation algorithms, interesting forms of live interaction, and diverse interactive functions, which may lead to excessive use. From the perspective of IT affordances, this study combines the cognitive-affective-behavioral model and perceived values theory to examine the formation mechanism of the excessive use of short-form video apps.

We surveyed a total of 351 users who have used Tiktok, a typical short-form video app, and used their questionnaires to test the research model.

Searching affordance has a positive impact on perceived information value and perceived entertainment value. Furthermore, meta-voicing, recommending, and livestreaming affordance have a positive impact on perceived information value, perceived entertainment value, and perceived social networking value, which also have a positive impact on negative affect anticipation. In addition, negative affect anticipation is significantly positively correlated with excessive use.

In terms of theory, this study introduces the theory of IT affordances and perceived values into the cognitive-affective-behavioral model, to the best of our knowledge, for the first time. Furthermore, it conducts situational research on the formation mechanism of excessive use of short-form video apps and makes up for the lack of studying of excessive use behavior from the perspective of technical factors.

This paper aims to examine the double-edged sword effects of work-related rumination on employees’ innovative performance. Drawing upon Conservation of Resources (COR) theory, this study developed a model to reveal the mechanism through which work-related rumination affects employees’ innovative performance.

Data were collected from a sample of employees and their managers at an information technology services firm in China. A two-wave data collection method with a one-month interval was employed. The analysis was conducted using structural equation modeling on 482 paired manager-subordinate responses.

Our findings highlight the complex interplay between work-related rumination and innovative performance. Specifically, affective rumination was found to detract from employees’ innovative performance, whereas problem-solving pondering had a positive effect. Notably, creative self-efficacy emerged as a key mediator in these relationships. Furthermore, employees’ perceived organizational support moderated the impact of rumination on creative self-efficacy and, consequently, on innovative performance, buffering the negative effects of affective rumination and enhancing the positive effects of problem-solving pondering.

Firstly, it enriches the existing literature on work-related rumination by exploring its nuanced influence on employees’ innovative performance. Secondly, it illuminates the underlying mechanism through which work-related rumination affects innovative performance, mediated by creative self-efficacy. Lastly, it highlights the crucial role of perceived organizational support in moderating these relationships, offering valuable insights for practitioners seeking to foster a more innovative work environment.