scholarly journals Independence and Management Support: The Advocate for Internal Auditors' Task Performance in Tertiary Institutions

2017 ◽  
Vol 1 (2) ◽  
pp. 15-28
Author(s):  
Oyewumi Hassan Kehinde ◽  
Ayoib Che Ahmad ◽  
Oluwatoyin Muse Johnson Popoola
Keyword(s):  
Task Performance ◽  
Structural Equation ◽  
Internal Audit ◽  
The Body ◽  
Equation Modeling ◽  
Management Support ◽  
Cross Sectional ◽  
Tertiary Institutions ◽  
Internal Auditors ◽  
South West

Tertiary institutions in Nigeria are bedevilled with many financial irregularities and deficiencies that make the existence and the task performance (TP) of the internal auditors in the institutions questionable. This study, therefore, empirically examines the influence of independence (IND) and management support (MS) on the TP of internal auditors in the South-West tertiary institutions in Nigeria. The study formulates and tests two hypotheses in respect of the relationship between IND and TP in one hand, and MS and TP on the other hand. This study employs a quantitative approach, cross-sectional design, and survey questionnaire in obtaining data from 350 internal auditors in the internal audit departments/units of the universities, polytechnics, and colleges of education in South-West Nigeria. The study records a response rate of sixty percent (60%). Data are analysed using Statistical Packages for Social Sciences (IBM SPSS) version 22.0, and Partial Least Squares-Structural Equation Modeling (PLS-SEM), version 2.0. The results of the PLS-SEM algorithm and bootstrapping reveal positive significant relationships between IND and TP, and the MS and TP, hence, the two hypotheses are supported. This study is significant and has practical and theoretical implications. It has a policy implication on the government or private proprietors who are owners of tertiary institutions; management and Council who control the institutions, internal auditors who are operators of internal auditing; regulatory authorities that perform oversight function on the institutions, and professional accounting and auditing bodies. The study adds to the body of literature and extends internal audit research to tertiary institutions.

Enterprise social network (ESN) systems and knowledge sharing: what makes it work for users?

2019 ◽  
Vol 50 (2) ◽  
pp. 305-327
Author(s):  
Abhishek Kalra ◽  
Rupashree Baral
Keyword(s):  
Social Network ◽  
Knowledge Sharing ◽  
Structural Equation ◽  
Least Squares Method ◽  
Equation Modeling ◽  
Top Management ◽  
Management Support ◽  
Cross Sectional ◽  
Content Type ◽  
Enterprise Social Network

Purpose Enterprise Social Network (ESN) systems have emerged as the technology of choice to bolster and support organizational efforts for harnessing embedded knowledge. However, a lack of understanding about it limits the optimization of its potential. Hence, this paper aims to assess the role of hedonic motivation, network externalities (NE) and top management support in conjugation with the unified theory of acceptance and use of technology theory to understand ESN’s usage for knowledge sharing. Design/methodology/approach Data were collected from 187 ESN users through a survey questionnaire and subsequently analyzed using variance-based structural equation modeling using the partial least squares method. Findings ESNs are used both for utilitarian and hedonic purposes. Furthermore, the results also bring out the importance of externalities arising from an extensive network of users and complimentary services, as well as support regarding resources and recognition from the top management toward reinforcing the benefits of using ESNs. Research limitations/implications This study advances earlier knowledge by assessing the actual usage of ESNs for knowledge sharing. It takes into consideration multiple input variables, namely, performance expectancy, effort expectancy, NE amongst others to best resonate with the key factors driving its adoption and usage by an individual. However, because of the cross-sectional research design, causality can only be inferred. Practical implications The organizations are recommended to have in place the measures for attaining optimal usage of ESNs, and in turn, witness knowledge moves around in ways unfathomable. Steps should be taken to develop tools and ecosystems to provide users affordances for both increasing productivity, as well as opportunities for gaining pleasure. Originality/value This study is one of its kind effort to synthesize the knowledge about the ESNs in an Indian context. It provides fascinating insights into the determinants of intention and usage of ESNs for knowledge sharing.

scholarly journals Aligning Corporate Governance with Enterprise Risk Management Adoption in the Nigerian Deposit Money Banks

2017 ◽  
Vol 1 (2) ◽  
pp. 4-14
Author(s):  
Ishaya John Dabari ◽  
Sini Fave Kwaji ◽  
Mohamad Zulkurnai Ghazali
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Structural Equation ◽  
Internal Audit ◽  
Policy Formulation ◽  
Enterprise Risk Management ◽  
Equation Modeling ◽  
Survey Method ◽  
Cross Sectional ◽  
Enterprise Risk

The alarming rate of corporate failures as seen universally has necessitated this study apparently; the failures have known no boundary as it cuts across both the very big organizations and the very small corporate entities especially financial industries. The objective of this study is to align corporate governance (CG) with Enterprise Risk Management (ERM) adoption in the Nigeria Deposit Money banks (DMBs). The study adopted cross-sectional research design, survey method and questionnaire technique to collect data in 21 Nigerian DMBs. A total of 722 questionnaires were distributed, out of which 435 were found usable for further analysis. The research adopted Structural Equation Modeling in Stata for the data analysis. Empirical evidence suggests that internal audit effectiveness, human resource competency and top management commitment were positively significant. This implies that there is a significant positive relationship between CG and ERM adoption. Conclusively, the study has provided insightful results for the banking industry, regulators, practitioners and academia that will potentially assist in policy formulation, implementation and evaluation. Thus, a clarion calls for all the stakeholders in the industry to guarantee broad implementation of ERM in all the banks in compliance with the CBN Code of corporate governance.

scholarly journals Model Pengukuran Kualitas Audit Internal (Studi Pada Auditor Internal Pada Perusahaan Swasta, BUMD dan BUMN di Kota Medan)

2020 ◽  
Vol 11 (2) ◽  
pp. 210-226
Author(s):  
Novien Rialdy ◽  
Maya Sari ◽  
Edisah Putra Nainggolan
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Quality Measurement ◽  
Internal Audit ◽  
Measurement Model ◽  
Primary Data ◽  
Equation Modeling ◽  
Internal Auditors ◽  
Competence Motivation ◽  
Professional Care

The purpose of this study is to analyze the internal audit quality measurement model, with a study of internal auditors in private companies, BUMD and BUMN in Medan City. Determination of sample size is obtained by multiplying the number of construct variables with the total number of indicators, so as to obtain 170 people. Primary data were collected through questionnaire distribution techniques, and analyzed using Structural Equation Modeling method. The results of this study prove that there is a significant direct effect on independence, competence and motivation on due professional care; and there is a significant influence of independence, competence, motivation and due professional care on audit quality. Moreover, the results of this study found that indirectly, independence, competence and motivation proved to significantly influence audit quality through due professional care.

Work stress, social support, and burnout in junior doctors: A cross-sectional study

2011 ◽  
Vol 26 (S2) ◽  
pp. 1578-1578 ◽  
Author(s):  
A. Bowers ◽  
A. Sochos
Keyword(s):  
Social Support ◽  
Structural Equation ◽  
Improve Patient Care ◽  
Maslach Burnout Inventory ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Junior Doctors ◽  
Management Support ◽  
Cross Sectional ◽  
Medical Trainees

BackgroundBurnout is known to be higher in doctors than in the general population and is associated with adverse patient outcomes. By identifying factors that can lead to burnout, interventions can be implemented to support the health of the workforce and improve patient care.AimThe aim of this study is to (1) look at whether psychiatric trainees differ from medical trainees in the work−related stress they experience and the social support they perceive, within and outside the workplace. It also aims to (2) look at whether social support can mediate the stressor-burnout relationship in trainees.MethodThe sample consisted of 184 London based trainees. Participants were administered the Maslach Burnout Inventory (strain), the Specialist Doctors’ Stress Inventory (stressors) and the House and Wells social support scale. To explore the pathways and potential mediating effect of social support within the stressor-burnout relationship structural equation modeling was applied to the data.Results42% of all doctors exhibited high levels of emotional exhaustion and depersonalization. Medical trainees were significantly more burnt out than psychiatric trainees (p < .01). Occupational stressors were significantly correlated with the core burnout dimensions. Family, consultant and top management support demonstrated significant correlations with burnout dimensions whereas co-worker support failed to reach significance. Direct, indirect and mediational pathways between study variables were found.ConclusionPsychological distress is still prevalent amongst our junior workforce. Medical trainees appear to exhibit more severe levels of burnout and suggestions to improve psychological wellbeing are discussed.

Understanding proximity mobile payment continuance usage in Indonesia from a habit perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yonathan Dri Handarkho ◽  
Yulius Harjoseputro ◽  
Joseph Eric Samodra ◽  
Aloysius Bagas Pradipta Irianto
Keyword(s):  
Theoretical Model ◽  
Structural Equation ◽  
Habit Formation ◽  
The Body ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Mobile Payment ◽  
Cross Sectional ◽  
Content Type ◽  
Continuance Usage

Purpose This study aims to propose a theoretical model to explain mobile payment (MP) continuance usage in a physical store in Indonesia from a habit perspective. In detail, continuance usage was argued to be a consequence of habitual behavior which is related to specific actions conducted automatically, repeatedly and frequently. Therefore, the theoretical model was constructed on the theory of habit establishment. Design/methodology/approach In total, 220 Indonesian respondents were used to examine the theoretical model. Furthermore, a cross-sectional study was used through the use of a descriptive statistical approach to preparing data and descriptive analyses and structural equation modeling method for analysis. Findings Satisfaction was found to have the most substantial direct influence on the establishment of habit to use MP followed by perceived usefulness and perceived compatibility. Meanwhile, deal proneness and social ties were discovered to have a significant indirect effect on habit through the mediation of usefulness. Originality/value This study used the theory of habit formation to understand how user develops repeated behavior in MP usage which leads to continuance usage of the platform. There is limited explicit exploration and development of a theory based on this concept, therefore, this study is a contribution to the body of knowledge with respect to habit formation and its impacts on MP continuance usage.

Ambidexterity, prosocial impact, and task performance in cross-functional teams: the role of individual’s team identification

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Darwin Silalahi ◽  
Fiz Firmanzah ◽  
Irwan Adi Ekaputra ◽  
Riani Rachmawati ◽  
Manerep Pasaribu
Keyword(s):  
Empirical Evidence ◽  
Task Performance ◽  
Structural Equation ◽  
Equation Modeling ◽  
Team Identification ◽  
Cross Sectional ◽  
Content Type ◽  
Functional Teams ◽  
And Task

PurposeThis paper examines the motivational influence of individuals’ team identification (TID) on their ambidexterity (TA), prosocial impact (TPS), and task performance (TTP) at the team level of analysis, as well as investigates the role of TA in mediating TID’s relationship with both TTP and TPS.Design/methodology/approachBy using a cross-sectional sample of 102 cross-functional teams with a total of 362 individual members from 22 firms in the customer-facing industries of Indonesia, we analyzed multilevel data and tested hypotheses using aggregated team-level structural equation modeling (SEM).FindingsThis study supports a significant positive relationship between TID and TA. Further, while TA fully mediates the relationship between TID and TTP, TID has a direct influence on TPS.Practical implicationsThis study contributes to filling the gaps in empirical evidence pertaining to the role of identity in motivating employees beyond their formal employment contracts. Their immediate leaders play a crucial role in individuals’ daily work lives and affect how they view their social identifications with their team, which subsequently contributes toward the enhancement of people and organizational performances.Originality/valueOur study offers empirical evidence in support of the identity-enhanced principal-agent model and contributes to the literature on Social Identity Theory with a focus on the individual-group interface. To our knowledge, our study is the first empirical research on the influence of TID on TA, TPT, and TPS across multiple firms in the customer-facing industries.

Validating the Factor Structure of the Stigma of Suicide Scale–Short Form Spanish Version Among Healthcare Students

Crisis ◽  
2020 ◽  
pp. 1-5
Author(s):  
Ruthmarie Hernández-Torres ◽  
Paola Carminelli-Corretjer ◽  
Nelmit Tollinchi-Natali ◽  
Ernesto Rosario-Hernández ◽  
Yovanska Duarté-Vélez ◽  
...  
Keyword(s):  
Factor Structure ◽  
Structural Equation ◽  
Short Form ◽  
Small Sample Size ◽  
Small Sample ◽  
Spanish Version ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Healthcare Students ◽  
Spanish Speaking

Abstract. Background: Suicide is a leading cause of death among Spanish-speaking individuals. Suicide stigma can be a risk factor for suicide. A widely used measure is the Stigma of Suicide Scale-Short Form (SOSS-SF; Batterham, Calear, & Christensen, 2013 ). Although the SOSS-SF has established psychometric properties and factor structure in other languages and cultural contexts, no evidence is available from Spanish-speaking populations. Aim: This study aims to validate a Spanish translation of the SOSS-SF among a sample of Spanish-speaking healthcare students ( N = 277). Method: We implemented a cross-sectional design with quantitative techniques. Results: Following a structural equation modeling approach, a confirmatory factor analysis (CFA) supported the three-factor model proposed by Batterham and colleagues (2013) . Limitations: The study was limited by the small sample size and recruitment by availability. Conclusion: Findings suggest that the Spanish version of the SOSS-SF is a valid and reliable tool with which to examine suicide stigma among Spanish-speaking populations.

Cross-Lagged Relationships Between Self-Esteem, Self-Construal, and Happiness in a Three-Wave Longitudinal Study

2019 ◽  
Vol 40 (3) ◽  
pp. 177-185
Author(s):  
Daniela Moza ◽  
Laurențiu Maricuțoiu ◽  
Alin Gavreliuc
Keyword(s):  
Structural Equation ◽  
Time Lag ◽  
Self Esteem ◽  
Equation Modeling ◽  
Future Research ◽  
Cross Sectional ◽  
Self Construal ◽  
Self Worth ◽  
Practical Implications ◽  
Independent Person

Abstract. Previous research established that an independent construal of the self is associated with higher self-esteem, which, in turn, is associated with increased happiness. Regarding the directionality of these relationships, theoretical arguments have suggested that self-construal precedes self-esteem and that self-esteem precedes happiness. However, most research in this area is cross-sectional, thus limiting any conclusions about directionality. The present study tested these relationships in 101 Romanian undergraduates using a 3-wave cross-lagged design with a 6-month time lag between every two waves. Structural equation modeling analyses revealed that self-esteem is an antecedent of both happiness and dimensions of independent self-construal (i.e., consistency vs. variability and self-expression vs. harmony). In other words, one’s positive evaluation of self-worth precedes one’s self-perception as being a happy and independent person. The findings are discussed with respect to the theoretical and practical implications, along with limitations and suggestions for future research.

How Communication in Organizations Is Related to Foci of Commitment and Turnover Intentions

2020 ◽  
pp. 1-12
Author(s):  
Sebastian Holzwarth ◽  
George Gunnesch-Luca ◽  
Roman Soucek ◽  
Klaus Moser
Keyword(s):  
Organizational Communication ◽  
Turnover Intention ◽  
Structural Equation ◽  
Affective Commitment ◽  
Turnover Intentions ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Confirmatory Factor ◽  
Communication In Organizations ◽  
Cohesion Theory

Abstract. The current study analyzes how two components of perceived organizational communication (vertical and horizontal) are related to employee turnover intentions via three types of affective commitment foci (organization, supervisor, and team). Using second-order confirmatory factor analysis and structural equation modeling techniques with a large cross-sectional dataset ( n = 3,317), our results show that, in line with social cohesion theory, vertical communication (e.g., supportiveness from the organization) is strongly related to affective organizational commitment, whereas horizontal communication (e.g., supportiveness from colleagues) is primarily related to affective team commitment. Additionally, both communication dimensions are related to affective supervisory commitment. Finally, these three foci of affective commitment incrementally explain and differentially mediate the relationship between perceived organizational communication and turnover intention.

Linking perceived organizational support for strengths use to task performance

2020 ◽  
Vol 48 (3) ◽  
pp. 1-10 ◽  
Author(s):  
He Ding ◽  
Enhai Yu ◽  
Yanbin Li
Keyword(s):  
Positive Affect ◽  
Task Performance ◽  
Organizational Support ◽  
Structural Equation ◽  
Perceived Organizational Support ◽  
Equation Modeling ◽  
Strengths Use ◽  
Managerial Implications ◽  
The Relationship ◽  
And Task

We investigated the mediating effects of positive affect and strengths use in the relationship between perceived organizational support for strengths use (POSSU) and employees' task performance. Data were gathered at 2 time points, separated by a 2-week interval, from 157 employees working in various Chinese enterprises. We applied structural equation modeling and PROCESS macro analysis to the data. The results indicate that POSSU was positively related to task performance and that this relationship was mediated by strengths use. In addition, positive affect and strengths use played a sequential mediating role in the relationship between POSSU and task performance. However, positive affect was not a significant mediator in the POSSU–task performance relationship. Theoretical and managerial implications are discussed in the context of the literature on POSSU and task performance.

Sign in / Sign up

Export Citation Format

Share Document