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Article
Publication date: 14 October 2021

Craig McLaughlin, Stephen Armstrong, Maha W. Moustafa and Ahmed A. Elamer

This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.

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Abstract

Purpose

This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.

Design/methodology/approach

The sample includes all firms that were investigated by the Financial Reporting Council through the audit enforcement procedure from 2014 to 2019, and two matched no-scandal firms. It uses logistic binary regression analysis to examine the hypotheses.

Findings

Results based on the logit regression suggest that audit member tenure and audit committee meeting frequency both have positive associations to the likelihood of corporate scandal. Complementing this result, the authors find negative but insignificant relationships amongst audit committee female chair, audit committee female members percentage, audit committee qualified accountants members, audit committee attendance, number of shares held by audit committee members, audit committee remuneration, board tenure and the likelihood of corporate scandal across the sample.

Research limitations/implications

The results should help regulatory policymakers make decisions, which could be crucial to future corporate governance. Additionally, these results should be useful to investors who use corporate governance as criteria for investment decisions.

Originality/value

The authors extend, as well as contribute to the growing literature on the audit committee, and therefore, wider corporate governance literature and provide originality in that it is the first, to the knowledge, to consider two characteristics (i.e. remuneration and gender) in a UK context of corporate scandal. Also, the results imply that the structure and diversity of the audit committee affect corporate fraud/scandal/sanctions.

Details

International Journal of Accounting & Information Management, vol. 29 no. 5
Type: Research Article
ISSN: 1834-7649

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Book part
Publication date: 12 February 2024

Lerato Aghimien, Clinton Ohis Aigbavboa and Douglas Aghimien

This first chapter provides a general overview of the book. The chapter describes workforce management and the lack of adequate attention to this concept within construction…

Abstract

This first chapter provides a general overview of the book. The chapter describes workforce management and the lack of adequate attention to this concept within construction organisations. In the fourth industrial revolution era, where emerging technologies have continued to change how business functions, the need for an effective approach towards managing the construction workforce becomes crucial. Having a construction workforce management practice model was deemed vital at this point, where technological advancement is rapidly changing the construction environment, and skill shortage is evident in the construction industry of most countries around the world. As such, this chapter establishes that the development of a construction workforce management model that will help improve the management of construction workers serves a critical value of the book.

Details

Construction Workforce Management in the Fourth Industrial Revolution Era
Type: Book
ISBN: 978-1-83797-019-3

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Publication date: 24 November 2015

Ucha I. Mbofung

This study investigates how university libraries in Nigeria are staffed and presents staff development opportunities and learning activities that sustain staff.

Abstract

Purpose

This study investigates how university libraries in Nigeria are staffed and presents staff development opportunities and learning activities that sustain staff.

Methodology/approach

A survey research design was adopted. Purposive sampling technique was used to select 46 universities and 400 respondents consisting of 46 heads of libraries and 354 professionals from federal, state, and private universities. Content of the instrument was based on literature comprising six questions. The 327 (92.4%) usable responses were analyzed using descriptive statistics and presented in simple frequency tables.

Findings

The study showed that library workforce in Nigerian universities included different categories of professionals and para-professionals having diversified job opportunities and duties. Most libraries had staff development budget and respondents received various forms of assistance to foster learning. Although all nontransferable skills recorded high mean, respondents accorded less importance to nonlibrary personal skills that can be used to leverage the expectations of recruitment, retention, and sustainability.

Research implications

The study was limited to practicing professionals but has staffing implications for all libraries across Nigeria.

Practical implications

Many professionals may lack the appropriate multi-skills that would enhance exploring new approaches and breaking out of traditional ways of operation in the different library and outside library settings.

Originality/value

The study contributes to knowledge about sustaining library staff in relation to adopting the recommended skills on a broad scale, and assessing how their acquisition can change the perception of professionals to its immense contributions to sustaining them in the workforce.

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Article
Publication date: 7 March 2016

Vathsala Wickramasinghe and G.L.D. Wickramasinghe

The purpose of this paper is to investigate design features of variable pay plans adopted for shop-floor workers engaged in manufacturing firms that had implemented lean…

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Abstract

Purpose

The purpose of this paper is to investigate design features of variable pay plans adopted for shop-floor workers engaged in manufacturing firms that had implemented lean production systems, and the effects of design features on their job performance.

Design/methodology/approach

In total, 892 shop-floor workers attached to lean implemented manufacturing firms in Sri Lanka responded for the study. Structural equation modelling was used for the data analysis.

Findings

It was found that the performance evaluation-base for variable payments, variable pay calculation-base and goal setting for variable pay significantly predict job performance of the shop-floor workers.

Originality/value

It could be expected that the academics and practitioners alike are motivated by their desire to clearly apprehend the contribution of variable pay plans on job performance of the shop-floor workers engaged in lean production systems. This demands more investigations to better understand the design features of variable pay plans.

Details

Journal of Manufacturing Technology Management, vol. 27 no. 2
Type: Research Article
ISSN: 1741-038X

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Article
Publication date: 3 May 2011

Christelle Tornikoski

The purpose of this paper is to examine whether organizations can encourage the loyalty of their international employees through the composition of their expatriate packages.

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Abstract

Purpose

The purpose of this paper is to examine whether organizations can encourage the loyalty of their international employees through the composition of their expatriate packages.

Design/methodology/approach

Two separate but complementary theoretical perspectives – the total reward approach, and the exchange‐based construct of state of the psychological contract (SPC) – are used to explain the affective commitment of expatriates. Hypotheses are developed and tested on a sample of 263 assigned and self‐initiated expatriates from Finland.

Findings

A positive SPC relating to tangible universal rewards (i.e. the compensation package traditionally considered in previous expatriate research) is not linked to an increase in the overall affective commitment of expatriates. In contrast, a very strong positive relationship was found between the expatriates' SPC relating to total rewards (which include intangible particularistic rewards (IPR)) and affective commitment.

Research limitations/implications

The sample only includes highly educated Finnish expatriates, which limits the external validity of the results. Moreover, the cross‐sectional nature of this study does not allow for confirmation of the cause‐effect relationship between the SPC and affective commitment.

Practical implications

The results suggest that, as a rule, organizations could improve the retention of their valuable international employees via the exchange of IPR usually found in socio‐emotional and trusting employment relationships.

Originality/value

First, this paper focuses on expatriate perceptions regarding their compensation. Second, it applies the “concreteness” and “particularism” dimensions developed by Foa and Foa to distinguish between the constituting components of the bundle of total rewards and provide an evaluation‐oriented measure of the SPC relating to this bundle. Third, this approach enables explaining expatriates' affective commitment.

Details

Cross Cultural Management: An International Journal, vol. 18 no. 2
Type: Research Article
ISSN: 1352-7606

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Article
Publication date: 3 September 2019

Alka Rai, Piyali Ghosh and Tanusree Dutta

The purpose of this paper is to explore how total rewards might influence intention to stay among employees of private sector banks in India. A moderated-mediation mechanism is…

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Abstract

Purpose

The purpose of this paper is to explore how total rewards might influence intention to stay among employees of private sector banks in India. A moderated-mediation mechanism is hypothesized, in which a system of total rewards leads to intention to stay via engagement and organizational justice (OJ) moderates the linkage of total rewards with engagement.

Design/methodology/approach

Perception of employees about the constructs considered has been assessed by a survey, using a structured questionnaire. Employees of private banks located in the State of Uttar Pradesh were the population for this study. A total of 17 branches of 7 private banks were covered, and the number of valid responses was 761. Hypotheses testing has been done with SPSS PROCESS command.

Findings

Hypotheses proposing mediation (engagement as mediator between total rewards and intention to stay), moderation (OJ as moderator between total rewards and engagement) and moderated mediation have found support.

Practical implications

Results obtained direct us to infer that in addition to the amount or value of any reward, aspects of OJ, such as equity and fairness in allocation of such reward and transparency in the procedure followed, are likely to influence the effectiveness of total rewards practices in engaging employees and motivating them to stay with their present employer.

Originality/value

This study adds to total rewards literature by highlighting how a total rewards system can lead to engagement, and consequently to employees’ intention to stay. Results establish OJ as an important attribute to any total rewards package to make the latter more valuable and effective.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. 7 no. 3
Type: Research Article
ISSN: 2049-3983

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Article
Publication date: 12 February 2024

Charles Anyeng Ambilichu, Godbless Onoriode Akaighe and Dennis Gabriel Pepple

This study draws on Organisation Justice Theory and Social Exchange Theory to examine the effects of the performance appraisal process (PAP) on employee commitment (ECO) via a…

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Abstract

Purpose

This study draws on Organisation Justice Theory and Social Exchange Theory to examine the effects of the performance appraisal process (PAP) on employee commitment (ECO) via a serial mediation of performance appraisal outcome (PAO) and employee reward (ERE).

Design/methodology/approach

Survey data were collected from a sample of 363 academics across UK Higher Education Institutions (HEIs), including post-1992 and pre-1992 universities. We tested our hypotheses using partial least squares structural equation modeling (PLS-SEM) with a bias-corrected bootstrapping method.

Findings

The findings show that the PAP positively influences ECO and ERE. PAO and ERE mediate the relationship between the PAP and ECO. However, no significant relationship was found between PAO and ECO.

Practical implications

This study has significant implications for HEIs as it underscores the need for managers to ensure the clarity and accuracy of the PAP and to structure rewards to reflect employees’ efforts, considering they affect ECO.

Originality/value

This study contributes to the current debate on performance appraisal by highlighting the extent to which employees’ commitment to an organisation depends on the PAP, PAO and reward.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 11 no. 4
Type: Research Article
ISSN: 2051-6614

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Article
Publication date: 4 December 2017

Alessandro M. Peluso, Laura Innocenti and Massimo Pilati

Monetary and non-monetary rewards have rarely been considered together under the HRM perspective. Despite the vast literature on HRM, there is still a lack of studies that…

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Abstract

Purpose

Monetary and non-monetary rewards have rarely been considered together under the HRM perspective. Despite the vast literature on HRM, there is still a lack of studies that explicitly discuss the link between the adoption of a total reward system (TRS) and employee-related outcomes. The purpose of this paper is to investigate this important issue in order to provide insights that can help organisations devise compensation strategies that are effective in sustaining employees’ positive attitudes and behaviours.

Design/methodology/approach

Using a survey of 1,092 employees, the authors examine the effect of the overall TRS on three outcome variables (i.e. job satisfaction, affective commitment, and innovative behaviour at work). Furthermore, the authors examine the impact that each component of the TRS (i.e. base pay, training and development opportunities, and positive work environment) has on the dependent variables.

Findings

The results confirm that the adoption of a TRS exerts a positive influence on the aforementioned outcomes. However, interesting differences emerged when looking at the individual components in the overall sample.

Originality/value

This paper provides original insights into the complex relationship between TRS and the employee-related outcomes of job satisfaction, affective commitment, and innovative behaviour at work.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. 5 no. 3
Type: Research Article
ISSN: 2049-3983

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Article
Publication date: 5 August 2014

Ucha Mbofung

The purpose of this paper is to report on ongoing research examining the current level of self-management of library and information science (LIS) professionals in federal…

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Abstract

Purpose

The purpose of this paper is to report on ongoing research examining the current level of self-management of library and information science (LIS) professionals in federal universities in Nigeria. The long-term objective of the study is to determine the effect of self-management on information services delivery of LIS professionals.

Design/methodology/approach

A descriptive survey method was adopted to gather data from the LIS professionals in the selected 24 universities. The questionnaire was administered on 429 professionals (census) and all were received, processed, analysed and the results presented.

Findings

The study reveals that majority of respondents have high level of self-management and applied relevant strategies that enabled them identify opportunities and act on them for personal and professional growth.

Research limitations/implications

The study was limited to practising professionals in the federal university libraries but has implications for implementing continuing professional development for all professionals in similar institutions across Nigeria.

Practical implications

The study places emphasis on professionals, library management and library schools that they cannot downplay the relevance of self-management in the workplace, consequently training should be ongoing.

Originality/value

The future of LIS professionals has not been viewed in the light of adopting self-management competence on such a broad scale, and with a view to assessing how this skill can help change the perception of professionals to its relevant contribution to personal development and professional growth.

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Article
Publication date: 22 November 2022

Md. Lazim Mohd Zin, Hadziroh Ibrahim, Attia Aman-Ullah and Norsuhainy Ibrahim

This study aims to examine the influences of transformational leadership, job enrichment and recognition on employee job satisfaction in non-profit organizations.

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Abstract

Purpose

This study aims to examine the influences of transformational leadership, job enrichment and recognition on employee job satisfaction in non-profit organizations.

Design/methodology/approach

An empirical study was conducted on employees working in United Malays National Organization (UMNO). Data was collected from 226 employees via self-administered questionnaires. The convenience sampling method was applied for participant selection, and data was analysed using Pearson’s correlation and multiple regression analysis via statistical package for the social sciences.

Findings

Job enrichment, transformational leadership and recognition were all found to have significant and positive relationships with job satisfaction.

Practical implications

The findings imply that job satisfaction will improve if managers are motivated to promote job enrichment, transformational leadership and employee recognition programs. These steps will augment the organization’s effort to design and implement the best strategies for enhancing employees’ job satisfaction.

Originality/value

This study elaborates on transformational leadership, job enrichment and recognition in relation to job satisfaction. The insights it provides are novel due to the lack of research on the combination of these attributes. The study’s model was tested on UMNO, a non-profit organization in Malaysia that plays a significant role in Malaysian politics. Hence, this study provides a valuable addition to the literature on Malaysia. The study’s model was supported by transformational leadership theory and social exchange theory, making it another significant contribution to the body of literature.

Details

Nankai Business Review International, vol. 14 no. 2
Type: Research Article
ISSN: 2040-8749

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