scholarly journals The mediating role of human capital on the relationship between audit firm size and independent auditor’s opinion: evidence from Iranian audit firms

2016 ◽  
Vol 4 (2) ◽  
pp. 102
Author(s):  
Seyedhossein Naslmosavi ◽  
Agha Jahanzeb
Keyword(s):  
Human Capital ◽  
Firm Size ◽  
Positive Association ◽  
Audit Firm ◽  
Mediating Role ◽  
Audit Firms ◽  
Audit Reports ◽  
The Relationship

This empirical research is aimed to explore the effect of Human Capital (HC) as a mediator in the association of the size of an audit firm and independent auditor’s opinion (IAO). The respondents of this research were senior practicing auditors of audit firms with verse experience. The research has applied ANCOVA and path analysis method in SEM by utilizing LISREL to examine research questions. The results of this study revealed that HC was significantly associated to independent auditor’s opinion and it can significantly create a relationship between audit firm size and IAO and their qualities. Indeed, the link of audit firm size on IAO without HC was found to be insignificant. Furthermore, it contributed to understand that the HC of large audit firm is greater than other audit firms and the audit reports of these kinds of firms possess good quality because of positive association amid firm size and quality of auditors.

Mother Phubbing and Adolescent Cyberbullying: The Mediating Role of Perceived Mother Acceptance and the Moderating Role of Emotional Stability

2020 ◽  
pp. 088626052098390
Author(s):  
Jiahui Qu ◽  
Li Lei ◽  
Xingchao Wang ◽  
Xiaochun Xie ◽  
Pengcheng Wang
Keyword(s):  
High School Students ◽  
Positive Association ◽  
Emotional Stability ◽  
School Students ◽  
Mediation Analyses ◽  
Mediating Role ◽  
Indirect Path ◽  
Underlying Mechanisms ◽  
The Relationship

Previous studies have found some risk factors of cyberbullying. However, little is known about how mother phubbing may influence adolescent cyberbullying, and the mediating and moderating mechanisms underlying this relationship. “Phubbing,” which is a portmanteau of “phone” and “subbing,” refers to snubbing other people and focus on smartphones in social interactions. This study examined whether mother phubbing, which refers to being phubbed by one’s mother, would be positively related to adolescent cyberbullying, whether perceived mother acceptance would mediate the relationship between mother phubbing and adolescent cyberbullying, and whether emotional stability would moderate the pathways between mother phubbing and adolescent cyberbullying. The sample consisted of 4,213 Chinese senior high school students (mean age 16.41 years, SD = 0.77, 53% were female). Participants completed measurements regarding mother phubbing, cyberbullying, perceived mother acceptance, and emotional stability. The results indicated that mother phubbing was positively related to cyberbullying, which was mediated by perceived mother acceptance. Further, moderated mediation analyses showed that emotional stability moderated the direct path between mother phubbing and cyberbullying and the indirect path between mother phubbing and perceived mother acceptance. This study highlighted the harmful impact of mother phubbing on adolescents by showing a positive association between mother phubbing and adolescent cyberbullying, as well as the underlying mechanisms between mother phubbing and adolescent cyberbullying.

Mediation analysis of social deficits between self-criticism and aggression in adolescents

2021 ◽  
pp. 135910452110058
Author(s):  
Sayyeda Taskeen Zahra ◽  
Sadia Saleem ◽  
Halima Khurshid
Keyword(s):  
Mediation Analysis ◽  
Positive Association ◽  
Social Deficits ◽  
Significant Positive Association ◽  
Mediating Role ◽  
Study Results ◽  
Interpersonal Difficulties ◽  
Behavior Scale ◽  
The Relationship

This research aims to determine the mediating role of social deficits in self-criticism and aggression using a sample of 695 adolescents (girls = 49%, boys = 51%), aged 12 to 19 years ( M = 14.97, SD = 1.30) from an urbanized city of Pakistan. Interpersonal Difficulties Scale, Self-Criticism Scale, and Aggressive Behavior Scale were used in the present study. Results indicated a significant positive association of social deficits with self-criticism and aggression ( p < .001). Furthermore, findings also suggested a significant positive association between self-criticism and aggression. Mediation analysis revealed that self-criticism partially mediated the relationship between social deficits and aggression. Findings are discussed in terms of the expression and manifestation of self-criticism, social deficits, and aggression in adolescents in collectivistic cultures.

Iranian Coaches Forgiveness and Relationship Quality to Their Athletes

2021 ◽  
pp. 1-8
Author(s):  
Hassan Gharayagh Zandi ◽  
Sahar Zarei ◽  
Mohammad Ali Besharat ◽  
Davoud Houminiyan sharif abadi ◽  
Ahmad Bagher Zadeh
Keyword(s):  
Relationship Quality ◽  
Structural Equation ◽  
Equation Modeling ◽  
Data Sets ◽  
Mediating Role ◽  
Interpersonal Behaviors ◽  
Key Factor ◽  
The Relationship

Coaching has often been viewed as a context within which coaches operate to largely bring about changes in athlete’s performance and flourishing. One key factor to successful outcomes in coaching is the quality of the relationship between coaches and athletes. The coach–athlete relationship is at the heart of coaching; however, limited studies have been conducted on its antecedents. The aim of this study was to investigate the relationship between coaches’ forgiveness and perceived relationship quality toward their athletes through verifying the mediating role of interpersonal behaviors of coaches. A total of 270 Iranian coaches participated in the survey, and the data sets were analyzed using structural equation modeling. Results revealed that forgiveness positively predicted the coaches’ perceived relationship quality with their athletes, and this pathway was mediated by the coaches’ interpersonal behaviors.

scholarly journals The Influence of Service Quality, Price, and Environment on Customer Loyalty in the Restaurant's Industry: The Mediating Role of Customer Satisfaction

2021 ◽  
Vol 7 (1) ◽  
pp. 143-154
Author(s):  
Danish Ali ◽  
Mohammad Alam ◽  
Hazrat Bilal
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Loyalty ◽  
Positive Association ◽  
Restaurant Industry ◽  
Capital City ◽  
Mediating Role ◽  
Service Fairness

The purpose of this research is to examine the influence of service quality (SQ), Price (P) and Restaurant Environment (RE) on customer loyalty (LOY), via the mediating role of customer satisfaction (SAT) in the context of the restaurant industry in the capital city of Pakistan (Islamabad). Five hundred questionnaires were distributed at various restaurants in a different location at Islamabad, and 385 were returned. Multiple Regression Analysis was used to test hypothesis relationships. The outcome of this research shows that SQ, Pand RE have a positive association with the SAT. In contrast, customer satisfaction also leads to customer loyalty. Moreover, customer satisfaction significantly mediates the association among SQ, P, RE, and customer loyalty. The restaurant operators need to consider that good quality of service, fairness in price, pleasant and attractive restaurant the environment can increase customer satisfaction, which often contributes to customer loyalty.

Mapping the contours of fairness

2014 ◽  
Vol 1 (2) ◽  
pp. 191-204 ◽  
Author(s):  
Lilian Otaye ◽  
Wilson Wong
Keyword(s):  
Job Satisfaction ◽  
Factor Analysis ◽  
Regression Analysis ◽  
Turnover Intention ◽  
Content Type ◽  
Mediating Role ◽  
The Uk ◽  
The Relationship

Purpose – The purpose of this paper is to explore the contours of fairness by showing how different facets of fairness impact three important employee outcomes (job satisfaction, turnover intention and employer advocacy) and examining the mediating role of quality of management and leadership (through perceptions of both senior management and the quality of exchange with immediate supervisors) in attenuating negative impacts of unfairness on these outcomes. The study extends the concept of fairness beyond the traditional focus on organizational justice and models the mediating role of leadership on the relationship between (un)fairness and the three employee-level outcomes in a sample of employees representative of the UK workforce. Design/methodology/approach – Data were obtained from a nationally representative sample of 2,067 employees in the UK. Exploratory factor analysis and then confirmatory factor analysis is used to refine three unfairness factors and address their dimensionality of the unfairness scale and then multiple regression analysis is used to test a fairness-leadership-employee performance outcome model. Findings – Results of multiple regression analysis revealed that both trust in leadership and leader-member exchange partially mediate the relationship between organizational (un)fairness and job satisfaction, advocacy and turnover intention, respectively. Practical implications – The findings highlight the important role that leaders play in influencing the relationship between perception of unfairness and employee outcomes. This has implications for both theory and practice as it suggests that the pattern of inclusion that leaders create through the relationships that they develop with their followers has a significant impact on the relationship between unfairness and the work outcomes. They not only must manage traditional perceptions of justice, but also the assessments employees make about trust in management judgements and the perceived consequences of such judgements. Originality/value – In an environment where perceptions of unfairness are becoming both more endemic but also more complex, the study shows that both senior leaders and immediate supervisors have important agency in managing negative consequences. Through the measurement of satisfaction, turnover intention and employer advocacy it also provides potential links to link fairness into the engagement literature.

The mediating role of organizational embeddedness on the relationship between quality of work life and turnover

2017 ◽  
Vol 38 (5) ◽  
pp. 696-711 ◽  
Author(s):  
Decha Dechawatanapaisal
Keyword(s):  
Life Quality ◽  
Work Life ◽  
Quality Of Work Life ◽  
Content Type ◽  
Mediating Role ◽  
Career Opportunities ◽  
Organizational Embeddedness ◽  
The Relationship

Purpose The purpose of this paper is to investigate the mediating effect of organizational embeddedness in the relationship between quality of work life (QWL) and turnover under a foundation of conservation of resources theory. Design/methodology/approach Data were collected from 422 healthcare professionals through a questionnaire survey, and analyzed by means of a confirmatory factor analysis and structural equation modeling. Findings The results indicate that organizational embeddedness has a negative impact on employees’ intention to leave, and on actual turnover. For QWL perception, career opportunities, work life balance, and job characteristics are positive and significant predictors of organizational embeddedness. In addition, organizational embeddedness plays an intermediary role that mediates the relationship between the three components of QWL mentioned earlier and turnover intention, and also between the factor of career opportunities and actual turnover. Research limitations/implications The current research took place within two healthcare organizations. Replicating the study in a variety of business sectors or professions with a larger sample of subjects would be useful for the generalizability of the findings. Practical implications Organizations may improve their retention of employees by offering intrinsic resources that can be obtained from the social contexts of the individual through human resource management system, e.g., growth opportunities, a healthy and caring work life quality. Such motivational resources then develop a sense of obligation toward their places of employment, which influences their intention to stay or leave. Originality/value This study examines the mediating role of organizational embeddedness between employees’ perception of their work life quality and their desire and behavior to withdraw, which is an area of inquiry that has not been fully investigated in the literature.

scholarly journals THE EFFECT OF FESTIVAL QUALITY ON REVISIT INTENTION: MEDIATING ROLE OF DESTINATION IMAGE IN JEMBER FASHION CARNAVAL, JEMBER, INDONESIA

2021 ◽  
Vol 38 (4) ◽  
pp. 1195-1202
Author(s):  
SUPRIONO SUPRIONO ◽  
◽  
Edy YULIANTO ◽  
Keyword(s):  
Statistical Analysis ◽  
Quantitative Approach ◽  
Destination Image ◽  
Mediating Role ◽  
Revisit Intention ◽  
Program Content ◽  
The Relationship

This study aims to investigate and explain festival qualities that are applied to festival organizers that affect the destination image and the tourist revisit intention. This research uses a quantitative approach through statistical analysis of PLS-SEM and distributed questionnaires that have been designed to 200 tourists. The findings of this study indicate that the constructs of the variables that shape the quality of the festival, namely program content, convenience, and staff, have a positive and significant effect on the image of the destination. In addition, the relationship between destination image and revisit intention has a positive and significant effect.

Quality of working life and career engagement of cancer survivors: the mediating role of effect of disease and treatment

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Siti Raba’ah Hamzah ◽  
Siti Nur Syuhada Musa ◽  
Zulaiha Muda ◽  
Maimunah Ismail
Keyword(s):  
Cancer Survivors ◽  
Working Life ◽  
Valuable Insight ◽  
Quality Of Working Life ◽  
Content Type ◽  
Mediating Role ◽  
The Relationship ◽  
Practical Implications

Purpose This study aims at investigating the relationship between the quality of working life and career engagement of cancer survivors and the mediating role of the effect of disease and treatment. Design/methodology/approach A cross-sectional study was conducted on 400 cancer survivors in Malaysia. The participants, aged between 18 and 40, were Malaysian citizens undergoing follow-up sessions at the Kuala Lumpur General Hospital and the National Cancer Institute of Malaysia. Data were analysed using descriptive statistics, Pearson’s correlation coefficient and regression analysis that implemented Baron and Kenny’s method for mediation were used for analyses. Findings The effect of treatment and disease was found to significantly mediate the relationship between quality of work-life and career engagement of cancer survivors. Research limitations/implications The instrument for this study was a self-reported questionnaire, with participants responding to specific items on a five-point Likert scale under the supervision of the researchers. As results from the survey were subjective in nature, the bias in the participants could not be eliminated completely. This study was also limited to the two main parameters, namely, quality of working life and career engagement and a mediator, namely, effects of the disease and treatment. Moreover, as the survey was conducted in only two hospitals in the Klang Valley area, the results cannot be generalized to other cancer survivors in other regions of Malaysia. Practical implications The results of this study indicated that the mediating role of the effects of disease and treatment on the relationship of the quality of working life subscales with career engagement. Practical implications, cancer survivor consciousness of the effects of disease and treatment is very important and should be addressed and could be notable to improve the quality of working life. Originality/value This study gives valuable insight to managers and practitioners by investigating the relationship between the quality of working life and career engagement and mediates by the effects of disease and treatment. The findings highlight the challenges cancer survivors face on their return to working life. The findings also highlight the need for management to take steps to help cancer survivors cope with career engagement for better work performance.

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