Economic uncertainty and bank risk: the moderating role of risk governance

Abstract Organic and healthy products are becoming more prevalent in markets worldwide, but limited research investigates how consumers choose among these products. This article considers relationships among price, product quality, assortment, and staff service that might affect consumer product choices, as well as a moderating role of macroeconomic conditions. The most important drivers of a choice of organic over healthy products are assortment and service. This study also reveals a distinction between organic and healthy products resulting from the interaction of marketing variables with macroeconomic contexts, such that crisis periods can prompt the cannibalization of healthy products by organic products.

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Audit certification, earnings management and risk governance: a moderated-mediation analysis

Journal of Financial Reporting and Accounting ◽

10.1108/jfra-01-2019-0015 ◽

2020 ◽

Vol 18 (2) ◽

pp. 277-299

Author(s):

Imen Fakhfakh ◽

Anis Jarboui

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Reporting Quality ◽

Risk Governance ◽

Audit Risk ◽

Content Type ◽

Mediating Role ◽

The Relationship ◽

Moderating Role

Purpose The purpose of this study is to document the mediating effect of earnings management on the relation between the components of audit certification. The study is performed under different levels of corporate governance effectiveness in the Tunisian context. The main objective is to empirically examine the ability of discretionary accruals to mediate the relationship between the audit reporting quality and audit risk and to define how the levels of risk governance moderate this relation. Design/methodology/approach Structural equation modeling (SEM) approach is applied for a panel data set of 28 Tunisian companies listed in the Tunis Stock Exchange (TSE) between 2006 and 2013. Furthermore, a moderated-mediation model is developed to examine the mediating role of earnings management. This model is considered to emphasize the moderating role of corporate governance on the relationship between audit-reporting quality and audit risk. Findings The results of this study show that earnings management mediates the moderating role of corporate governance on the relationship between timely disclosure and audit risk. Thus, this investigation empirically demonstrates that risk governance moderates both the relationship between the timely disclosure and earnings management, and the relationship between earnings management and audit risk, i.e., the mediating role of earnings management varies depending on the level of risk governance. Practical implications Investors and other external users of financial statements need to care about the audit risk by the audit-reporting quality (audit accuracy and timely disclosure). Moreover, all factors that may influence the audit risk should be identified. This identification can help guide the reforms to improve the functioning of the financial market. Originality/value This study can enhance knowledge and understanding on how motivational and environment factors influence the audit risk. Using data from the Tunisian market, this work fills a research gap by examining the audit risk and identifies a new governance risk index. The specificity of the country where the study is elaborated refers to its accurate “revolutionary” transitional phase. Tunisia aims to enhance economic growth and to establish general strategic governance of the country, particularly strategic governance of companies.

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The impact of CEO compensation and excess reserves on bank risk-taking: the moderating role of monetary policy

Empirical Economics ◽

10.1007/s00181-021-02086-4 ◽

2021 ◽

Author(s):

Agyenim Boateng ◽

Vu Hong Thai Nguyen ◽

Min Du ◽

Frank O. Kwabi

Keyword(s):

Monetary Policy ◽

Risk Taking ◽

Ceo Compensation ◽

Bank Risk ◽

Excess Reserves ◽

The Impact ◽

Moderating Role

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Testing the Strain Theory of Suicide – The Moderating Role of Social Support

Crisis ◽

10.1027/0227-5910/a000604 ◽

2020 ◽

Vol 41 (2) ◽

pp. 82-88 ◽

Cited By ~ 1

Author(s):

Bob Lew ◽

Ksenia Chistopolskaya ◽

Yanzheng Liu ◽

Mansor Abu Talib ◽

Olga Mitina ◽

...

Keyword(s):

Social Support ◽

Suicidal Behavior ◽

Online Survey ◽

Perceived Social Support ◽

Strain Theory ◽

Cross Sectional Survey ◽

Cross Sectional ◽

Psychological Strains ◽

Moderating Role

Abstract. Background: According to the strain theory of suicide, strains, resulting from conﬂicting and competing pressures in an individual's life, are hypothesized to precede suicide. But social support is an important factor that can mitigate strains and lessen their input in suicidal behavior. Aims: This study was designed to assess the moderating role of social support in the relation between strain and suicidality. Methods: A sample of 1,051 employees were recruited in Beijing, the capital of China, through an online survey. Moderation analysis was performed using SPSS PROCESS Macro. Social support was measured with the Multidimensional Scale of Perceived Social Support, and strains were assessed with the Psychological Strains Scale. Results: Psychological strains are a good predictor of suicidality, and social support, a basic need for each human being, moderates and decreases the effects of psychological strains on suicidality. Limitations: The cross-sectional survey limited the extent to which conclusions about causal relationships can be drawn. Furthermore, the results may not be generalized to the whole of China because of its diversity. Conclusion: Social support has a tendency to mitigate the effects of psychological strains on suicidality.

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