scholarly journals Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level

2020 ◽  
Vol 7 (1) ◽  
pp. 1823587
Author(s):  
Abood Al-Ebel ◽  
Saeed Baatwah ◽  
Mahfoudh Al-Musali
Keyword(s):  
Empirical Evidence ◽  
Audit Report ◽  
Individual Level ◽  
Accounting Expertise ◽  
The Individual

scholarly journals A influência do Gestor e sua Ação Frente ao Risco no Processo de Internacionalização: Uma Meta-Síntese

2021 ◽  
Vol 13 (2) ◽  
pp. 277-300
Author(s):  
Gabrielle Ribeiro Rodrigues da Silva ◽  
Adriana Roseli Wunsch Takahashi
Keyword(s):  
Risk Perception ◽  
Organizational Development ◽  
Empirical Evidence ◽  
Case Studies ◽  
Internationalization Process ◽  
Strategic Choices ◽  
Individual Level ◽  
Qualitative Case Studies ◽  
Cognitive Characteristics ◽  
The Individual

Purpose: The objective is to understand how the manager's behavior and action in relation to risk influence and shape the internationalization processes.Methodology/Approach: A meta-synthesis study of qualitative case studies was carried out jointly involving the manager's influence and the action in relation to risk.Originality/Value: The literature recognizes that the different relationships established with risk can cause managers to overestimate or underestimate situations. However, there is little empirical evidence of how the manager's behavior in these situations changes his strategic choices and background, and a study emphasizing the individual level is significant.Findings: It can be said that the manager and his background influence the involvement and organizational development throughout the internationalization process. It is still possible to highlight that there is a predecessor to risk action, which is the perception of risks. In addition, it appears that the cognitive characteristics of these managers must also be considered when analyzing their perception of risks.Theoretical/Methodological contributions: As a contribution to the research, it is suggested that the manager's action in relation to risk is complemented by his/her perception of risk. It is believed that with this perspective of risk perception, research in the area can expand the theoretical scope of explanation, where this perception presents itself as a predecessor and a frame for future decisions and actions.

scholarly journals The Developmental Trajectories of Calling: Predictors and Outcomes

2019 ◽  
Vol 28 (1) ◽  
pp. 128-146 ◽  
Author(s):  
Michelangelo Vianello ◽  
Elisa Maria Galliani ◽  
Anna Dalla Rosa ◽  
Pasquale Anselmi
Keyword(s):  
Empirical Evidence ◽  
Developmental Trajectories ◽  
Developmental Model ◽  
Individual Level ◽  
Know How ◽  
The Third ◽  
Open Questions ◽  
The Individual

There are many open questions concerning the development of calling, and longitudinal empirical evidence is limited. We know that a calling is associated with many beneficial outcomes, but we do not know how it changes through time and what predicts these changes. Previous studies have shown that calling is relatively stable at the sample level. We show that, at the individual level, calling shows huge variations through time. We identified nine developmental trajectories that are typical across facets of calling, and we found evidence that the development of a calling is fostered by the extent to which individuals have lived it out. We also observed that the more a calling has grown over a 2-year period, the more it is lived out during the third year. These results provide support for a developmental model of calling according to which having a calling and living it out reciprocally influence each other. The practical and theoretical implications of these results are discussed.

scholarly journals The Cyclicality of Skill Acquisition: Evidence from Panel Data

2012 ◽  
Vol 4 (3) ◽  
pp. 128-152 ◽  
Author(s):  
Fabio Méndez ◽  
Facundo Sepúlveda
Keyword(s):  
Panel Data ◽  
Empirical Evidence ◽  
Skill Acquisition ◽  
Educational Level ◽  
Employment Status ◽  
Quarterly Data ◽  
Individual Level ◽  
The Individual

This paper presents new empirical evidence regarding the cyclicality of skill acquisition activities. The paper studies both training and schooling episodes at the individual level using quarterly data from the NLSY79 for a period of 19 years. We find that aggregate schooling is strongly countercyclical, while aggregate training is acyclical. Several training categories, however, behave procyclically. The results also indicate that firm-financed training is procyclical, while training financed through other means is countercyclical; and that the cyclicality of skill acquisition investments depends significantly on the educational level and the employment status of the individual. (JEL E24, E32, I20, J24)

The absorptive capacity process: an exposition and update

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andy Susilo Lukito-Budi ◽  
Nurul Indarti ◽  
Kusdhianto Setiawan
Keyword(s):  
Empirical Evidence ◽  
Absorptive Capacity ◽  
Cognitive Learning ◽  
Future Research ◽  
Process Step ◽  
Content Type ◽  
Moderating Variables ◽  
Individual Level ◽  
Wald Tests ◽  
The Individual

PurposeThis study investigates the development of absorptive capacity. Using an integrated cognitive learning perspective, this study provides empirical evidence about the conceptual absorptive capacity model through examining the full process step by step. Two groups of moderating variables were studied—namely, social integration and appropriability—to examine their impact on the process.Design/methodology/approachThis study employed a longitudinal study from a community service program (Kuliah Kerja Nyata) at Universitas Gadjah Mada, Yogyakarta, Indonesia, by using surveys at the beginning and the end of the project. Of 492 teams from 2,444 students participated in the study. Each individual within a team had at least one project assigned to him/her during the project. The absorptive capacity process was examined through six consecutive models and analysed using hierarchical linear modelling. The moderating variables were tested using the Moderated Regression Analysis and Wald tests.FindingsThe study confirms the full cycle of absorptive capacity as an independent, dynamic and complex process; it involves acquiring, assimilating, transforming and exploiting sequencing variables from the individual level to the team level and vice versa using feed-forward and feedback mechanisms adopted from the 4I framework of organisational learning. However, the roles of the moderating variables are still inconclusive due to some possible factors, which were also reflected by the U-phenomenon.Originality/valueThis study provides vital support to the learning theory as well as to the organisation learning concept. This study also reveals empirical evidence about the unsupported moderating variables behave during a project cycle, such as what they function, how they evolve and what we should do about the moderating factors during a project. The findings of this study provide practical suggestions and highlight areas for future research.

Do Francophone and Islamic schooling communities participate differently? Disaggregating parents' political behaviour in Mali

2013 ◽  
Vol 51 (3) ◽  
pp. 377-408 ◽  
Author(s):  
Jaimie Bleck
Keyword(s):  
Comparative Literature ◽  
Public Schools ◽  
Empirical Evidence ◽  
Social Service ◽  
Service Provision ◽  
Electoral Politics ◽  
Political Behaviour ◽  
Individual Level ◽  
Original Survey ◽  
The Individual

ABSTRACTDespite strong empirical evidence of the influence of religious brokers on political mobilisation in Africa, we know very little about the individual-level relationship between religious association and political behaviour. Drawing upon an emerging comparative literature on the effect of social service provision on political participation, this article asks whether Malian consumers of Islamic schooling are as likely to seize new democratic opportunities for electoral participation as their peers who send their children to public schools. Using an original survey of 1,000 citizens, exit polling and interviews, this analysis demonstrates that parents who enrol their children in madrasas are less likely than other respondents to report voting. Conversely, parents who send their children to public schools are more likely to participate in electoral politics.

scholarly journals The Developmental Trajectories of Calling: Predictors and Outcomes

2018 ◽  
Author(s):  
Michelangelo Vianello ◽  
Elisa Maria Galliani ◽  
Anna Dalla Rosa ◽  
Pasquale Anselmi
Keyword(s):  
Empirical Evidence ◽  
Developmental Trajectories ◽  
Developmental Model ◽  
Individual Level ◽  
Know How ◽  
The Third ◽  
Open Questions ◽  
The Individual

There are many open questions on the development of calling, and longitudinal empirical evidence is limited. We know that a calling is associated with many beneficial outcomes, but we do not know how it changes through time and what predicts these changes. Previous studies showed that calling is relatively stable at the sample level. We show that, at the individual level, calling shows huge variations through time. We identified nine developmental trajectories that are typical across facets of calling, and found evidence that the development of a calling is fostered by the extent to which individuals have lived it out. We also observed that the more a calling has grown over two years, the more it is lived out during the third year. These results provide support for a developmental model of calling according to which having a calling and living it out reciprocally influence each other. The practical and theoretical implications of these results are discussed.

The Individual Level: Sorting Effects

2020 ◽  
pp. 103-120
Author(s):  
Tim Krieger ◽  
Laura Renner ◽  
Lena Schmid
Keyword(s):  
Empirical Evidence ◽  
International Migration ◽  
Environmental Conflict ◽  
Policy Implications ◽  
Immigration Policies ◽  
Host Countries ◽  
Individual Level ◽  
Selection Pattern ◽  
The Individual ◽  
Do So

This chapter explores what drives the decision of an individual to migrate to a particular place (migrant sorting). The authors do so by studying the mechanisms, empirical evidence, and policy implications of migrant sorting in the context of environmental conflict-induced migration. Predicting the sorting outcome of migration processes is very complex, because many different factors play a role: the type of environmental onset, the type of conflict, the individual propensity to migrate among different groups of society, the selection pattern of migrants, the attractiveness of destinations with respect to various characteristics, as well as national and international migration governance. The authors highlight that this has important implications for governance since host countries can adjust their immigration policies. Such adjustments, in turn, feed back into individual sorting decisions.

scholarly journals The Political Psychology of Protest

2013 ◽  
Vol 18 (4) ◽  
pp. 224-234 ◽  
Author(s):  
Jacquelien van Stekelenburg
Keyword(s):  
Political Psychology ◽  
Empirical Evidence ◽  
Social Embeddedness ◽  
Group Status ◽  
Individual Level ◽  
Theoretical Approaches ◽  
Political Configuration ◽  
The Individual ◽  
Level Of Analysis ◽  
Dual Identification

We live in contentious times. Why are people prepared to sacrifice wealth, a pleasant and carefree life, or sometimes even their lives for a common cause? This question brings us to the individual level of analysis, and therefore to political psychology. People live in a perceived world. Indeed, this is what a political psychology of protest is about – trying to understand why people who are seemingly in the same socio-political configuration respond so differently. I will illustrate this point with an overview of state-of-the-art theoretical approaches and up-to-date empirical evidence. Discussed are grievances, efficacy/cynicism, identification, emotions, and social embeddedness. Most recent approaches combine these concepts into one model comprising two routes: An efficacy route steered by social embeddedness and a grievances route steered by cynicism. The working of the model is illustrated by empirical evidence from contemporary events such as migrants, collective action, demonstrating diasporas, and Social Media protests. Each of these illustrations exemplifies how different aspects of the socio-political context as dual identification, group status, and virtual embeddedness affect individuals’ protest behavior. As such the paper aims to provide an overview of political psychological work that may contribute to the understanding of our contentious times.

Differential Effects of Competence and Morality on Self-Esteem at the Individual and the Collective Level

2020 ◽  
Vol 51 (3) ◽  
pp. 183-198
Author(s):  
Wiktor Soral ◽  
Mirosław Kofta
Keyword(s):  
Self Esteem ◽  
Differential Effects ◽  
Individual Level ◽  
The Subject ◽  
The Individual

Abstract. The importance of various trait dimensions explaining positive global self-esteem has been the subject of numerous studies. While some have provided support for the importance of agency, others have highlighted the importance of communion. This discrepancy can be explained, if one takes into account that people define and value their self both in individual and in collective terms. Two studies ( N = 367 and N = 263) examined the extent to which competence (an aspect of agency), morality, and sociability (the aspects of communion) promote high self-esteem at the individual and the collective level. In both studies, competence was the strongest predictor of self-esteem at the individual level, whereas morality was the strongest predictor of self-esteem at the collective level.

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