scholarly journals Political connections: a threat to auditor independence?

2015 ◽  
Vol 5 (2) ◽  
pp. 222-246 ◽  
Author(s):  
Effiezal Aswadi Abdul Wahab ◽  
Mazlina Mat Zain ◽  
Rashidah Abdul Rahman
Keyword(s):  
Design Methodology ◽  
Institutional Environment ◽  
Audit Fees ◽  
Auditor Independence ◽  
Political Connections ◽  
Panel Regression ◽  
Data Set ◽  
Content Type ◽  
The Relationship

Purpose – The purpose of this paper is to examine whether political connections further impair auditor independence by investigating the relationship between non-audit fees and audit fees and as to whether political connections moderate such relationship. Design/methodology/approach – This study employs panel regression analysis. The panel data set consists of 379 firm-year observations for three years from year 2001 to 2003. Findings – Based on 379 firm-year observations for the period of 2001-2003, grounded on two proxies of political connections namely politically connected firms and the proportion of Bumiputras directors, the authors find a positive and significant relationship between non-audit fees and audit fees, and the relationship becomes weaker, only for Bumiputra-dominated firms connected firms. Originality/value – This study contributes to the extant literature by examining the role of political connections in the context of auditor independence. In addition, this study is conducted in Malaysia, which provides a unique institutional environment with the existence of political connections that is built on ethnic grounds.

Tax evasion, firm’s value and governance: evidence from Tunisian Stock Exchange

2020 ◽  
Vol 27 (3) ◽  
pp. 781-799
Author(s):  
Olfa Nafti ◽  
Ines Kateb ◽  
Oumaima Masghouni
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Stock Exchange ◽  
Moderating Effect ◽  
Family Management ◽  
Data Set ◽  
Content Type ◽  
The Relationship ◽  
Moderating Role

Purpose The purpose of this study is to analyze the relationship between tax evasion and firm’s value while determining the moderating role of family management and the ownership’s concentration in this relationship. Design/methodology/approach The empirical study employs a Panel Data set of 34 firms listed on the Tunisian Stock Exchange (TSE) for the period 2007 to 2014. Regression analysis is used to estimate the relationships proposed in the hypotheses. Findings The results show that tax evasion has no direct effect on a firm’s value. This study highlighted the presence of a moderating effect of family management on the relationship between tax evasion and firm’s value. However, no moderating effect of the concentration of property on the mentioned relationship was detected. Originality/value This study represents a first empirical essay focusing on the relationship between tax evasion and firm’s value. Furthermore, it analyzes the moderating effect of some aspects of governance, such as family management and ownership’s structure, on this relationship in a Tunisian context.

Managing different forms of distances in Dutch healthcare organizations

2015 ◽  
Vol 29 (7) ◽  
pp. 1080-1097
Author(s):  
Annemiek Stoopendaal
Keyword(s):  
Design Methodology ◽  
Healthcare Organization ◽  
Ethnographic Study ◽  
Healthcare Organizations ◽  
Content Type ◽  
Daily Work ◽  
Healthcare Executives ◽  
Governance Practices ◽  
The Relationship

Purpose – Dichotomous “gap” thinking about professionals and managers has important limits. The purpose of this paper is to study the specific ontology of “the gap” in which different forms of distances are defined. Design/methodology/approach – In order to deepen the knowledge of the actual day-to-day tasks of Dutch healthcare executives an ethnographic study of the daily work of Dutch healthcare executives and an ontological exploration of the concept “gap” was provided. The study empirically investigates the meaning given to the concept of “distance” in healthcare governance practices. Findings – The study reveals that healthcare executives have to fulfil a dual role of maintaining distance and creating proximity. Coping with different forms of distances seems to be an integral part of their work. They make use of four potential mechanisms to cope with distance in their healthcare organization practices. Originality/value – The relationship between managers and professionals is often defined as a dichotomous gap. The findings in this research suggest a more dynamic picture of the relationship between managers and professionals than is currently present in literature. This study moves “beyond” the gap and investigates processes of distancing in-depth.

scholarly journals Expatriates’ withdrawal intentions

2017 ◽  
Vol 46 (8) ◽  
pp. 1852-1869 ◽  
Author(s):  
Luisa Helena Pinto ◽  
Carlos Cabral Cardoso ◽  
William B. Werther Jr
Keyword(s):  
Organizational Culture ◽  
Goal Orientation ◽  
Design Methodology ◽  
Negative Influence ◽  
Content Type ◽  
Mediating Role ◽  
Business Goals ◽  
Culture Characteristics ◽  
The Relationship

Purpose The purpose of this paper is to examine the role of perceived home and destination organizational culture characteristics and general satisfaction with the assignment as antecedents of expatriates’ withdrawal intentions. Design/methodology/approach Data were collected through a web survey of an international sample of expatriates with a broad representation of industries, organizations and countries of origin and destination. Findings The results indicate that home and destination organizational cultures affect expatriates’ withdrawal intentions, after controlling for demographics and national cultural differences, namely: home organizational culture has a stronger influence on withdrawal intentions from the organization, while host organizational culture affects withdrawal intentions from the assignment. Further, the relationship between host organizational culture and expatriates’ intentions to withdraw from the assignment is mediated by expatriates’ satisfaction with the assignment. Evidence was also found supporting a stronger and negative influence of the goal orientation dimension of organizational culture, thus suggesting that a collective orientation toward common business goals (i.e. solidarity) may help retain expatriates. Originality/value This study seeks to fill a gap in the literature by exploring the influence of organizational culture on expatriates’ withdrawal intentions, and the mediating role of expatriates’ satisfaction with the assignment, on that relationship.

Corporate political connections, agency costs and audit quality

2016 ◽  
Vol 24 (4) ◽  
pp. 357-374 ◽  
Author(s):  
Arifur Khan ◽  
Dessalegn Getie Mihret ◽  
Mohammad Badrul Muttakin
Keyword(s):  
Agency Costs ◽  
Audit Quality ◽  
Agency Cost ◽  
Political Connections ◽  
Political Connection ◽  
Data Set ◽  
Research Attention ◽  
Content Type ◽  
Big 4 ◽  
The Relationship

Purpose The effect of political connections of agency costs has attracted considerable research attention due to the increasing recognition of the fact that political connection influences corporate decisions and outcomes. This paper aims to explore the association between corporate political connections and agency cost and examine whether audit quality moderates this association. Design/methodology/approach A data set of Bangladeshi listed non-financial companies is used. A usable sample of 968 firm-year observations was drawn for the period from 2005 to 2013. Asset utilisation ratio, the interaction of Tobin’s Q and free cash flow and expense ratio are used as alternative proxies for agency costs; membership to Big 4 audit firms or local associates of Big 4 firms is used as a proxy for audit quality. Findings Results show that politically connected firms exhibit higher agency costs than their unconnected counterparts, and audit quality moderates the relationship between political connection and agency costs. The results of this paper suggest the importance of audit quality to mitigate agency problem in an emerging economic setting. Research limitations/implications The findings of this paper could be of interest to regulators wishing to focus regulatory effort on significant issues influencing stock market efficiency. The findings could also inform auditors in directing audit effort through a more complete assessment of risk and determining reasonable levels of audit fees. Finally, results could inform financial statement users to direct investments to firms with lower agency costs. Originality/value To the knowledge of the authors, this study is one of the first to explore the relationship between political connection and agency costs, and the moderating effect of audit quality of this relationship.

Institutional effect on born global firms in China: the role of Sun Tzu’s The Art of War strategies

2016 ◽  
Vol 10 (1) ◽  
pp. 1-19 ◽  
Author(s):  
Man Zhang ◽  
Qian Gao ◽  
Jane V. Wheeler ◽  
Jungsook Kwon
Keyword(s):  
Emerging Markets ◽  
Institutional Environment ◽  
Critical Role ◽  
Born Global ◽  
Internationalization Process ◽  
Content Type ◽  
International Performance ◽  
The Relationship ◽  
Born Global Firms

Purpose – This paper aims to investigate the role of Sun Tzu’s significant strategies on the relationship between the institutional environment and international performance of Chinese born global firms, a type of small- and medium-sized enterprise (SME) characterized by the company’s limited resources and its early efforts to internationalize. Design/methodology/approach – The methodology is based on a multi-case analysis of interviews conducted with four chosen born global firms, coupled with public database and Web site searches. Through the use of qualitative methods, propositions were developed. Findings – This paper provides insights regarding how the institutional environment, both formal and informal, has a strong positive relationship with born global firm’s international performance. Moreover, Sun Tzu’s significant strategies play a critical role in the internationalization process of born global firms in emerging markets. Originality/value – Although existing studies discuss the application of Eastern philosophical strategies adopted by firms in emerging markets, to the best of our knowledge, this is one of the earliest studies which evaluates the moderation effect of Sun Tzu’s significant strategies on the relationship between institutional environment and business performance. The paper contributes to scholarly discourse on the influencing factors of born global firm’s internationalization process. It also has practical relevance to international entrepreneurs and SMEs from emerging markets.

Mindfulness, indigenous knowledge, indigenous innovations and entrepreneurship

2014 ◽  
Vol 16 (1) ◽  
pp. 63-83 ◽  
Author(s):  
Celine Capel
Keyword(s):  
Indigenous Knowledge ◽  
Design Methodology ◽  
Indigenous Communities ◽  
Content Type ◽  
Indigenous Innovation ◽  
New Business ◽  
The Relationship ◽  
Indigenous Innovations ◽  
New Entry

Purpose – This paper aims to highlight the role of mindfulness in the development of indigenous knowledge (IK), indigenous innovations and entrepreneurship or new entry. Design/methodology/approach – Through an extensive analysis of extant mindfulness and indigenous entrepreneurship literatures, the paper argues for the facilitating role of individual mindfulness in IK, indigenous innovations and entrepreneurship and generates several propositions as a result. Findings – The paper argues that mindfulness encourages the appreciation of other forms of knowledge and practices distinct from the more prevalent Western forms, and by so doing, promotes indigenous innovation and indigenous entrepreneurship (or indigenous new entry or new business venture). Research limitations/implications – It is reasoned that indigenous communities around the world have rich experiences and accumulated knowledge that have enabled them develop explanations of their environments and economic development and sustainability, and by recognizing and valuing such knowledge and experiences, mindfulness facilitates innovations and entrepreneurship. Social implications – The facilitating role of IK in developing indigenous innovations and indigenous entrepreneurship is clearly evident, at least in indigenous societies; however, researchers are yet to recognise and explore this dynamics as deserved. Mindfulness not only opens up the mindset of researchers to further explore this phenomenon but also helps society to recognise the contributions and value of IK. Originality/value – This work is a pioneer in the effort to integrate mindfulness concept into the indigenous entrepreneurship research. By using mindfulness lens to view the relationship between IK, indigenous innovations and entrepreneurship, the study locates mindfulness as both antecedent to and moderator of these relationships.

The role of salesperson brand selling confidence in enhancing important sales management outcomes: a social identity approach

2018 ◽  
Vol 33 (3) ◽  
pp. 277-290 ◽  
Author(s):  
Bashar S. Gammoh ◽  
Michael L. Mallin ◽  
Ellen Bolman Pullins ◽  
Catherine M. Johnson
Keyword(s):  
Job Satisfaction ◽  
Cross Section ◽  
Design Methodology ◽  
Sales Management ◽  
Measurement Model ◽  
Content Type ◽  
The Impact ◽  
The Relationship ◽  
Social Identity Approach

Purpose The purpose of the study is to address the gap in understanding how the brand influences sales outcomes by focusing one’s attention on the salesperson perceptions of the brand and the salesperson brand selling confidence. Design/methodology/approach The study uses a cross-section survey of professional salespeople. SmartPLS was used to estimate the measurement model and test the hypothesized path relationships. Findings The study’s results indicate that salespeople who believe in the strength of the brands they represent are more likely to identify with the brand, are more confident in selling the brand and, overall, tend to perform better, have higher job satisfaction and are more committed to their companies. Originality/value This paper contributes to the sales literature by further exploring the relationship between the brand and sales function in the firm. This area has recently received academic attention but has not yet considered the mediating processes that connect the two areas. This study identifies perceptions of brand strength and brand selling confidence as mechanisms that mediate the impact of brand on sales outcomes.

The role of brand personality in the formation of consumer affect and self-brand connection

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Justin F. McManus ◽  
Sergio W. Carvalho ◽  
Valerie Trifts
Keyword(s):  
Personality Traits ◽  
Design Methodology ◽  
Brand Personality ◽  
Content Type ◽  
Mediation Analyses ◽  
Within Subjects ◽  
The Relationship ◽  
Different Levels ◽  
Brand Personality Traits

Purpose This study aims to explore the role of brand personality traits in explaining how different levels of brand favorability evoke affect from and forge connections to consumers. Design/methodology/approach The authors used a quantitative approach consisting of within-subjects (Study 1) and between-subjects (Study 2) experimental designs. Mediation analyses were tested using OLS regression with the MEMORE and PROCESS macros. Findings Findings suggest increases in brand excitement and sincerity to be related to differences in positive affect evoked by favorable and unfavorable brands; decreases in brand sincerity to be related to differences in negative affect between favorable and unfavorable brands (Study 1); brand competence and excitement to be related to the relationship between brand favorability and self-brand connection; and brand competence and excitement to best distinguish favorable brands from unfavorable brands (Study 2). Originality/value These results support the importance of brand personality traits that are considered to be universally positive and provide managers with an initial roadmap for which brand personality traits should be prioritized when communicating with consumers.

Employee loyalty during slowdown of Covid-19: Do satisfaction and trust matter?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
I Nengah Aristana ◽  
I Wayan Edi Arsawan ◽  
Ni Wayan Rustiarini
Keyword(s):  
Design Methodology ◽  
Hotel Industry ◽  
Employee Loyalty ◽  
Content Type ◽  
Hotel Employees ◽  
Leader Support ◽  
Tourism Sector ◽  
Quantitative Design ◽  
The Relationship

Purpose This research aims to test employee loyalty in the hotel industry, particularly during the Covid-19 pandemic. This study examines the relationship between leader support in building job satisfaction, trust and employee loyalty. Also, this research aims to test and explain the role of satisfaction and trust as mediator variables. Design/methodology/approach This research used a quantitative design by distributing questionnaires to 206 employees of the 97 hotels in Bali, Indonesia, particularly during pandemic Covid-19. The research data were then analyzed by using WarpPLS software. Findings The results revealed that leader support did not have a significant effect on loyalty. Satisfaction and trust act as double mediators in leaders’ support and loyalty relationships. Research limitations/implications Employees need leaders’ support to remain loyal to their organization in a slowdown situation due to the Covid-19 pandemic and its various challenges. Originality/value Research on the effects of the Covid-19 pandemic on various sectors has been comprehensive. However, the research that invests in employee loyalty in the hospitality industry is still rare. This study analyzes the loyalty of hotel employees, particularly when the tourism sector is experiencing a slowdown. This study also examines the role of trust and satisfaction as mediating relationships between leaders’ support and loyalty, which have not been widely analyzed in previous studies.

The moderating role of previous venture experience on breadth of learning and innovation and the impacts on SME performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kanhaiya K. Sinha ◽  
Chad Saunders ◽  
Simon Raby ◽  
Jim Dewald
Keyword(s):  
Design Methodology ◽  
Leadership Team ◽  
Higher Learning ◽  
Curvilinear Relationship ◽  
Content Type ◽  
Innovation Activities ◽  
The Relationship ◽  
Moderating Role ◽  
Practical Implications

PurposeThe purpose of this paper is to investigate the moderating role of previous venture experience on the relationship between learning breadth and innovation breadth, defined as the range of innovation types within a firm, and the impacts on SME performance.Design/methodology/approachA theoretical model was developed, and hypotheses were tested using step-wise multivariate regressions on survey data from 509 North American SME respondents.FindingsThe results demonstrate that the previous venture experience of a firm's top management plays a key role in enhancing the innovation breadth for a given level of learning breadth. There is a curvilinear relationship between innovation breadth and learning breadth, and increases in innovation breadth lead to increases in firm performance.Practical implicationsThe results indicate that organizations seeking higher performance returns by expanding their breadth of innovations need parallel attention on higher learning breadth in order to adequately capture the value from this broader set of innovations.Originality/valueThe paper contextualizes learning and innovation in the SMEs and argues that the consideration of diversity (breadth) of learning and innovation can help us understand their performance implications across industries. It also extends the effect of previous venture experience (PVE) of the leadership team in explaining performance. Beyond their ability to address external factors, PVE has a moderating effect on the relationship between learning and innovation breadth across the organization. Previous venture experience serves as both a guide and catalyst for investments in learning activities that lead to a broader range of innovation activities across the firm.

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