The effect of self-fulfilling prophecy on developing auditors' ethical values

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mostafa Rezaeirad ◽  
Alireza Koushki Jahromi
Keyword(s):  
Decisive Role ◽  
Target Population ◽  
Two Dimensions ◽  
Ethical Values ◽  
Ethical Practices ◽  
Job Expectations ◽  
Content Type ◽  
Professional Performance ◽  
Professional Skepticism ◽  
Audit Firms

Purpose The growth and development of positive psychology approaches in the areas of human resource management has created a successful conceptual basis in the psychology of business and jobs and has led to a tendency to apply knowledge and skills to job expectations in line with job expectations. That profession will grow, and this can also lead to the development of ethical practices. The purpose of this paper is the effect of self-fulfilling prophecy on developing auditors' ethical values. Design/methodology/approach The target population of this study was auditors of auditing organizations and private sector audit firms that were selected through random sampling and evaluated over a period of 6 months. The research instrument was standard questionnaires, and partial least squares analysis was used to test and test the research hypotheses. Findings The results of this study show that the effect of self-fulfilling prophecy on ethical virtue and ethical conscientiousness as two dimensions of auditors' ethical values has a positive and significant effect. Originality/value This study explains how to clearly convey the social expectations of an auditor about value-based approaches in the audit profession, and it examines the role of these expectations in the professional performance of auditors. In fact, beliefs and expectations play a decisive role in improving auditors' level of value based on professional behavior, such as professional skepticism and objectivity, and this research can help increase the level of knowledge about this profession.

Corporate social responsibility (CSR) and its internal consequences on job performance

2019 ◽  
Vol 11 (2) ◽  
pp. 265-282 ◽  
Author(s):  
Panagiotis Trivellas ◽  
Apostolos Rafailidis ◽  
Panagiotis Polychroniou ◽  
Paraskevi Dekoulou
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Job Performance ◽  
Field Research ◽  
Two Dimensions ◽  
Ethical Values ◽  
Content Type ◽  
Corporate Ethical Values ◽  
Port Logistics ◽  
Corporate Social

Purpose The purpose of this study is to investigate the role of corporate ethical values on the relationship between corporate social responsibility (CSR) and work-related outcomes (organizational commitment (OC), organizational citizenship behavior (OCB) and in-role job performance) in the case of a Greek port logistics management services organization. Design/methodology/approach The field research was carried out by using a structured questionnaire, which was based on empirically validated scales. Employees’ perception of CSR was measured by two dimensions (i.e. social, environmental). Findings Statistical analysis (PLS-SEM) confirms the conceptual framework of the study. More specifically, results revealed the association of both CSR dimensions with CEV and OCB. However, CEV proved to act as a full mediating variable between CSR and OC. Thus, CSR impact on OC is realized only through the development of concrete corporate ethical values. Similarly, CEV influences in role job performance, only through OC and OCB. Research limitations/implications This study is cross-sectional; thus, causality of the relationships under investigation cannot be justified. The cultural context should also be considered, as field research was conducted in a Greek port logistics organization, at a country suffering from deep financial recession. Originality/value Discussion of the importance of corporate ethical values and the underlying mechanisms of organizational policies and practices guiding CSR impact on crucial job-related outcomes.

The intellectual capital and the learning organization

2018 ◽  
Vol 14 (2) ◽  
pp. 109-118
Author(s):  
Omar Muhammad Durrah ◽  
Kamaal Kamel Allil ◽  
Taher Alkhalaf
Keyword(s):  
Learning Organization ◽  
Intellectual Capital ◽  
Health Sector ◽  
Decisive Role ◽  
Two Dimensions ◽  
Decision Makers ◽  
Administrative Staff ◽  
Content Type ◽  
Structural Capital ◽  
The Impact

Purpose The purpose of this paper is to identify the simultaneous effect of the intellectual capital (IC) dimensions (human capital (HC), structural capital (SC), and relational capital (RC)) in enhancing the learning organization (LO) capability, specifically in the health sector. Design/methodology/approach A survey data were collected from administrative staff working in a well-known hospital in Paris. In all, 182 observations were used to test the hypotheses. The data were analyzed using multiple regression analysis. Findings The results illustrate that only one dimension of IC, namely HC has a positive and significant effect on the LO capability while the other two dimensions namely SC and RC were found to have no significant effect. Research limitations/implications The current study highlights the significance of the HC in building and enhancing the LO. Practical implications Hospitals’ decision makers should play a more decisive role in the process of attracting, maintaining, and training HR. It also confirms the importance of sustaining a sound work environment that motivates HR for continuous learning. Originality/value Few studies have examined the impact of IC on the LO capability in hospitals.

Leaving a joint audit system: conditional fee reductions

2014 ◽  
Vol 29 (2) ◽  
pp. 131-152 ◽  
Author(s):  
Claus Holm ◽  
Frank Thinggaard
Keyword(s):  
Audit Quality ◽  
Theory Development ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Audit Firm ◽  
Audit System ◽  
Interaction Terms ◽  
Audit Firms ◽  
Audit Fee

Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications – The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications – Companies should consider their relationship with their auditors before deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Originality/value – Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this.

Ethical consumers' brand avoidance

2014 ◽  
Vol 23 (2) ◽  
pp. 114-120 ◽  
Author(s):  
Anne Rindell ◽  
Tore Strandvik ◽  
Kristoffer Wilén
Keyword(s):  
Design Methodology ◽  
Well Being ◽  
Two Dimensions ◽  
Qualitative Approach ◽  
Specific Group ◽  
Content Type ◽  
Ethical Concerns ◽  
Ethical Consumers ◽  
Consumer Values ◽  
Practical Implications

Purpose – The purpose of this paper is to explore ethical consumers' brand avoidance. The study contributes to brand-avoidance research by exploring what role consumers' ethical concerns play in their brand avoidance. Design/methodology/approach – A qualitative approach is adopted by interviewing 15 active members of organizations that represent ethical concerns for the well-being of animals, the environment and humans. Findings – The study indicates that consumers with a strong value-based perspective on consumption (such as ethical consumers) may reject brands in two different but interrelated ways. In essence, the study reveals characteristics of brand avoidance that have not been discussed in earlier research, in terms of two dimensions: persistency (persistent vs temporary) and explicitness (explicit vs latent). Practical implications – The study shows the importance of considering the phenomenon of brand avoidance, as it may reveal fundamental challenges in the market. These challenges may relate to consumer values that have not been regarded as important or that have been thought of as relating only to a specific group of consumers. Originality/value – The ethical consumers' views represent new insights into understanding brand avoidance.

SFC reminding sponsors of the need to adopt an attitude of “professional scepticism”

2017 ◽  
Vol 18 (3) ◽  
pp. 82-84
Author(s):  
Gareth Hughes ◽  
James Comber
Keyword(s):  
Hong Kong ◽  
Design Methodology ◽  
Regulatory Regime ◽  
Group Company ◽  
Content Type ◽  
Professional Skepticism ◽  
Company Limited ◽  
A Company ◽  
Practical Implications ◽  
Do So

Purpose To remind sponsors to adopt an attitude of “professional skepticism” in Hong Kong IPOs. Design/methodology/approach Explains the Securities and Futures Commission (“SFC”)'s sanction on BOCOM International (Asia) Limited (“BIAL”) as a sign of determination to hold sponsors to account as gatekeepers to the Hong Kong capital markets. Findings The SFC has reprimanded and fined BIAL HK$15 million for failing to discharge its duties as a sole sponsor in a listing application for China Huinong Capital Group Company Limited (“China Huinong”), a company established in the PRC. This substantial fine reinforces the need for sponsors to ensure that they fully and properly discharge all of their duties, and that they will be held responsible for any failure to do so, even if the listing is not ultimately approved. Practical implications If sponsors fail to fulfil the requirements required under the sponsors’ regulatory regime, the SFC will be proactive and impose tough sanctions, even if the listing application is eventually withdrawn or returned by the SEHK. Originality/value Practical guidance from experienced regulatory, financial and commercial dispute resolution lawyers.

Elucidating technology-based social entrepreneurs’ scale and scope perspectives: a study of environmental and organizational variables

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Som Sekhar Bhattacharyya
Keyword(s):  
Social Entrepreneurship ◽  
Research Study ◽  
New Ventures ◽  
Theoretical Perspective ◽  
Two Dimensions ◽  
Government Support ◽  
Social Entrepreneur ◽  
Social Entrepreneurs ◽  
Content Type ◽  
Social Venture

Purpose The purpose of this paper was to ascertain how social entrepreneurs were required to recognize their new ventures’ scope and scale of operations. The firm boundary was based upon two dimensions, namely, the scope of the offering and its scale. The objective of this research was to ascertain the thinking regarding this of social entrepreneurs engaged through technology-based social entrepreneurship (TBSE). Design/methodology/approach This study conducted an in-depth interview of 26 technology entrepreneurs engaged in social entrepreneurship ventures in India. The interview was carried out based upon a semi-structured open-ended questionnaire. This study undertook thematic and relational content analysis to develop a model of technology-based social entrepreneurs’ venture scoping and scaling. Findings This study found that the antecedent variables were the level of support perceived by social entrepreneur from government and at the industry level. Furthermore, the variables’ entrepreneurial and market orientation of social entrepreneurs were found to be the independent variables. These four variables in turn determined the explorative and exploitative horizon of the technology-based social entrepreneurs. Finally, an interplay of these variables ascertained the perspectives of social entrepreneurs engaged in TBSE regarding the notion of their firm’s scope and scale. Research limitations/implications The theoretical insights developed in this research study provided an integrated theoretical perspective accommodating both environmental perspectives (industry support and government support) and organizational perspectives (entrepreneurial and market aspects). This was in context of TBSE. Practical implications The insights from this research study could provide a robust and comprehensive understanding to social entrepreneurs regarding the strategic thinking towards scale and scope for a technology-based social venture. Originality/value To the best of the author’s knowledge, this study was one of the first theoretical works in TBSE towards scaling versus scoping perspectives.

Potential outcomes of work integration social enterprises for people who are homeless, at risk of homelessness, or transitioning out of homelessness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sarah Barton ◽  
Hayley Porter ◽  
Susanne Murphy ◽  
Rosemary Lysaght
Keyword(s):  
At Risk ◽  
Financial Stability ◽  
Social Enterprise ◽  
Empirical Studies ◽  
Target Population ◽  
Social Enterprises ◽  
Potential Outcomes ◽  
Future Research ◽  
Content Type ◽  
Work Integration

Purpose Social enterprise has the potential to serve as a mechanism of social and economic opportunity for persons experiencing homelessness. This paper aims to identify potential outcomes of work integration social enterprises (WISEs) for people who are homeless, at risk of homelessness, or transitioning out of homelessness. Design/methodology/approach Searches of 14 databases were completed using keywords and subject headings pertaining to homelessness, social enterprise and employment, respectively. These searches were then combined to identify literature concerning WISEs with homeless populations. The initial search yielded 784 unique articles. Through screening, 29 articles were selected and independently coded to establish themes. Findings The analysis identified the potential for WISEs to contribute positively to the lives of the target population in the areas of connection to the community, employment skill building, mental health, personal agency and empowerment, relationship-building, structure and time use, financial stability and housing. There were less positive and mixed findings regarding substance use, crime/delinquency, physical health and transition to mainstream employment. Future research should further explore causal relationships between WISE approaches and strategies and their potential implications for persons emerging from homelessness. Originality/value Prior to this research, there have not been any recent publications that synthesize the existing body of literature to evaluate the potential outcomes of WISE participation for homeless populations. This paper lays the groundwork for future empirical studies.

De geobserveerde onderzoeker

KWALON ◽  
2021 ◽  
Vol 26 (3) ◽  
Author(s):  
Clarissa Meerts
Keyword(s):  
Human Behavior ◽  
Education Level ◽  
Observational Research ◽  
Content Type ◽  
Professional Skepticism ◽  
Building Trust ◽  
Gender And Education

Abstract The observed researcher: opportunities and challenges for observational research among corporate investigators This contribution discusses observational research within the context of corporate investigations. Corporate investigators are themselves keen observers of human behavior, and as such, observation of these professionals results in an interesting researcher-participant dynamic. By playing with (assumed and ascribed) roles, much information can be gathered about the daily reality of corporate investigators and how they experience this. Building trust is both essential and challenging because of professional skepticism, however, once trust was established, participants actively contributed to the research. By assuming ignorance or, conversely, knowledge in a dynamic manner, the researcher was able to make use of the roles ascribed to her based on age, gender and education level.

scholarly journals Organizational helping behavior and its relationship with employee workplace well-being

2019 ◽  
Vol 24 (1) ◽  
pp. 18-36 ◽  
Author(s):  
Jinyun Duan ◽  
Macy Wong ◽  
Yumeng Yue
Keyword(s):  
Management Practice ◽  
Well Being ◽  
Helping Behavior ◽  
Two Dimensions ◽  
Mediating Effect ◽  
Content Type ◽  
Behavior Scale ◽  
Helping Behaviors ◽  
Practical Implications ◽  
Main Relationship

PurposeResearch examining the effect of helping on outcomes related to helpers has gained some mixed results. The purpose of this paper is to reconcile such inconsistency by understanding the multi-dimensional nature of helping behavior.Design/methodology/approachThe authors first develop a helping behavior scale that differentiates between the proactive and reactive form of helping. Furthermore, the authors also examined whether these two forms of helping are differently related to employees’ well-being. Data were collected from 448 employees and their immediate supervisors working in different organizations in the South Jiangsu province, in which the authors examined the main relationship and also explored the mediating effect of meaningfulness.FindingsResults provided corroborating evidence that helping behavior was a multi-dimensional construct, consisting of proactive and reactive dimensions. Furthermore, the authors are also able to support discriminatory validity between these two dimensions by showing that they are differently related to employees’ well-being.Practical implicationsThis paper contributes to management practice by specifying the benefits and detriments of different kinds of helping behaviors.Originality/valueThe findings of this study do not only provide ideas to explain contradictions in the effect of helping behaviors on helpers themselves, but also deepens scholars’ knowledge and understanding toward helping behavior.

Role of ambidexterity and learning capability in firm performance

2018 ◽  
Vol 48 (4) ◽  
pp. 517-536 ◽  
Author(s):  
Sanjay Dhir ◽  
Swati Dhir
Keyword(s):  
Firm Performance ◽  
Developed Countries ◽  
Two Dimensions ◽  
Survey Method ◽  
Learning Capability ◽  
Content Type ◽  
Multiple Resources ◽  
Managerial Implications ◽  
Managerial Positions ◽  
Exploration Exploitation

Purpose This study aims to comprehend the ambidexterity and organizational learning capability construct in the Indian E-commerce industry context. Design/methodology/approach The survey method was adopted for this study. A survey was circulated among the personnel working in E-commerce companies in India. The focus was on people working in managerial positions and had at least three years of experience in the same industry. Findings This paper investigates the link between two dimensions of ambidexterity, i.e., exploration, exploitation and learning capability in firm performance. The paper also establishes the moderating effect of the learning capability on the two dimensions of ambidexterity and firm’s performance. Research/limitations/implications Our focus was to cover most of the E-commerce companies, yet to generalize the research the analysis needs to be conducted with even more E-commerce companies. Although we took extraordinary care to gather data from multiple resources and discarded the data that was incomplete or was from lower level employees yet, we need a larger sample to establish the causal claim of our model. Practical/implications We reason that learning capability of a firm impacts the two dimensions and firms should focus both on external and internal knowledge to benefit from the ambidexterity efforts. Social/implications Learning capability influences a firm’s performance and has managerial implications. The analysis’ results on the India based ecommerce companies differs from prior research done in more developed countries and other industries. Originality/value No prior research has been done from this perspective in the Indian context, and thus our work opens up new avenues for researchers to look at.Keywords Ambidexterity, Firm performance, Learning capability

Sign in / Sign up

Export Citation Format

Share Document