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The purpose of this study is to examine whether the corruption level of a country is associated with a firm’s decision to choose Big 4 versus non-Big 4 auditors. In addition, the authors examine whether firms that are cross-listed in a country with a corruption level different from that of the home country are more likely to appoint Big 4 auditors.

Based on a sample of 185,549 firm-year observations from 78 countries over 2003-2012, panel regression analysis is used to investigate the research questions.

The authors find a negative association between corruption and the propensity to hire Big 4 auditors and that cross-listed firms are more likely to hire Big 4 auditors than their domestic counterparts. Interestingly, the authors find that when firms cross-list in less corrupt countries relative to their home countries, firms are more likely to hire Big 4 auditors. However, this tendency disappears when firms cross-list in more corrupt countries.

The authors contribute to the audit choice literature by providing evidence that the political environment, as manifested in the corruption level of a country, plays a role in the decision to choose Big 4 versus non-Big 4 auditors. The study complements the prior auditor choice literature, which focuses mostly on single countries such as the USA, by expanding the scope to 78 countries. Furthermore, the authors enhance the understanding of how the absolute and relative performance of the political environment affects cross-listed firms’ choice of auditors.

In the stock market, herding behavior occurs when investors mimic the actions of others in their investment decisions. As a result, the market becomes inefficient and speculative bubbles form. This study aims to investigate the relationship between information, overconfidence, market sentiment, experience and national culture, and herding behavior among Malaysian investors. A total of 400 questionnaires are distributed to bank institutions' investors. The survey design based on cross-sectional data is analyzed using the Partial Least Squares Structural Equation Model. The results indicate that information, market sentiment, experience, and national culture are positively related to herding behavior, while overconfidence has no effect. With this, the government should strengthen regulations to prevent the dissemination of misleading information. Moreover, investors are encouraged to overcome narrow thinking by expanding their understanding of different cultures when making investment decisions.

Abusive supervision has been a prevalent issue in the workplace. This study aims to explore the consequences of abusive supervision on employee affective organizational commitment and general health in the hospitality industry and further explores the boundary conditions of employee assistance programs (EAPs).

The participants of this study were 231 frontline employees from the hospitality industry in Taiwan. Quantitative data was collected using questionnaires from two time periods separated by a two-week interval. The data was analyzed using PROCESS macro for SPSS.

The findings from this study suggested that abusive supervision have negative impacts on both subordinates’ affective organizational commitment and general health. As expected, perceived effectiveness of EAPs moderated the relationship between perceived abusive supervision and affective organizational commitment, whereas the moderating effect of perceived effectiveness of EAPs on the relationship between abusive supervision and employee general health was not significant.

The results of this study showed that EAP practices can mitigate the negative effects of abusive supervision. It is expected to encourage managers in the hospitality industry to minimize or even prevent abusive supervision. Further, the authors suggest organizations implement specific strategies in their EAPs to assist employees in coping with the negative emotions accompanying abusive supervision.

This study offers empirical evidence that illustrates the importance of EAPs and how they may reduce the negative impacts of abusive supervision.