14,136 research outputs found

    The Influence of Audi Fees in the Nexus Between Corporate Sustainability Engagement and Earnings Management

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    Purpose: This study aims to examine the relationship between corporate sustainability engagement and earnings management and the function of audit fees in that relationship.   Theoretical framework: Sustainability reporting and earnings management may not be applicable or generate the same outcomes due to differences in societal values, culture, and development levels between developed and developing countries, which emphasises the need for this study to focus on Bangladesh, an emerging market.   Design/methodology/approach: This research employs content analysis to determine the magnitude of the sustainability activities for 2010 to 2020 of the banking sectors of Bangladesh. Additionally, this study uses discretionary accruals as a proxy for earnings management.   Findings: According to the results, there is a significant positive relationship between corporate sustainability engagement and earnings management, with audit fees serving as a moderator in the negative direction. According to these findings, high audit costs are likely to compel bank executives to submit high-quality financial reports and restrict their use of sustainability activities to management opportunism.   Research, practical and social implication: The study's findings should concern researchers and corporate authorities interested about managers' earnings management aspirations. The findings will immediately impact academics and decision-makers in countries with similar financial and governmental systems.   Originality/value: According to sustainability reporting studies, disclosures have been driven by the need to calm concerns about a company's authenticity. This paper acknowledges the need for increased audit fees for quality auditors, but it argues that rigorous audit procedures are more important for raising financial disclosure standards.

    Corporate Social Responsibility: the institutionalization of ESG

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    Understanding the impact of Corporate Social Responsibility (CSR) on firm performance as it relates to industries reliant on technological innovation is a complex and perpetually evolving challenge. To thoroughly investigate this topic, this dissertation will adopt an economics-based structure to address three primary hypotheses. This structure allows for each hypothesis to essentially be a standalone empirical paper, unified by an overall analysis of the nature of impact that ESG has on firm performance. The first hypothesis explores the evolution of CSR to the modern quantified iteration of ESG has led to the institutionalization and standardization of the CSR concept. The second hypothesis fills gaps in existing literature testing the relationship between firm performance and ESG by finding that the relationship is significantly positive in long-term, strategic metrics (ROA and ROIC) and that there is no correlation in short-term metrics (ROE and ROS). Finally, the third hypothesis states that if a firm has a long-term strategic ESG plan, as proxied by the publication of CSR reports, then it is more resilience to damage from controversies. This is supported by the finding that pro-ESG firms consistently fared better than their counterparts in both financial and ESG performance, even in the event of a controversy. However, firms with consistent reporting are also held to a higher standard than their nonreporting peers, suggesting a higher risk and higher reward dynamic. These findings support the theory of good management, in that long-term strategic planning is both immediately economically beneficial and serves as a means of risk management and social impact mitigation. Overall, this contributes to the literature by fillings gaps in the nature of impact that ESG has on firm performance, particularly from a management perspective

    The interplay among human resource information systems, organizational citizenship behavior, and organizational success in Jordanian banks

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    The objective of this study is to investigate the impact of human resource information systems on organizational success and the moderating role of organizational citizenship behavior in the banking sector of Jordan. The study employed a quantitative-research method, using a stratified random sampling technique, to collect data from 141 employees working in the human resources departments of Jordanian banks. The simple regression results showed a significant positive impact of human resource information systems on organizational success, as indicated by a T-value of 4.195 at a significance level of 0.000, which was less than 0.05, an F-value of 17.569 at a significance level of 0.000. Additionally, the study found that organizational citizenship behavior played a significant moderating role in the relationship between human resource information systems and organizational success, as demonstrated by an increase in the R2 value from the first to the third models. These findings contribute to the existing literature by providing new evidence of the positive impact of human resource information systems on organizational success and the moderation effect of organizational citizenship behavior in the MENA region

    How does firm ownership concentration and female directors influence tax haven foreign direct investment? Evidence from Asia-Pacific and OECD countries

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    The literature on tax havens utilization by multinational enterprises (MNEs) has largely focused on determinants that are financial or technological in nature. We contribute to this literature by showing important corporate governance determinants for tax haven utilization by Asia-Pacific and OECD country MNEs. Theoretically, we show that ownership concentration and female board membership influence tax haven utilization. Empirically, we show negative associations between ownership concentration and female board membership and the likelihood of owning a subsidiary in a tax haven. Based on our results, we draw a number of implications for theoretical and empirical work, which also opens the door for further investigation in this area

    Victims' Access to Justice in Trinidad and Tobago: An exploratory study of experiences and challenges of accessing criminal justice in a post-colonial society

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    This thesis investigates victims' access to justice in Trinidad and Tobago, using their own narratives. It seeks to capture how their experiences affected their identities as victims and citizens, alongside their perceptions of legitimacy regarding the criminal justice system. While there have been some reforms in the administration of criminal justice in Trinidad and Tobago, such reforms have not focused on victims' accessibility to the justice system. Using grounded theory methodology, qualitative data was collected through 31 in-depth interviews with victims and victim advocates. The analysis found that victims experienced interpersonal, structural, and systemic barriers at varying levels throughout the criminal justice system, which manifested as institutionalized secondary victimization, silencing and inequality. This thesis argues that such experiences not only served to appropriate conflict but demonstrates that access is often given in a very narrow sense. Furthermore, it shows a failure to encompass access to justice as appropriated conflicts are left to stagnate in the system as there is often very little resolution. Adopting a postcolonial lens to analyse victims' experiences, the analysis identified othering practices that served to institutionalize the vulnerability and powerlessness associated with victim identities. Here, it is argued that these othering practices also affected the rights consciousness of victims, delegitimating their identities as citizens. Moreover, as a result of their experiences, victims had mixed perceptions of the justice system. It is argued that while the system is a legitimate authority victims' endorsement of the system is questionable, therefore victims' experiences suggest that there is a reinforcement of the system's legal hegemony. The findings suggest that within the legal system of Trinidad and Tobago, legacies of colonialism shape the postcolonial present as the psychology and inequalities of the past are present in the interactions and processes of justice. These findings are relevant for policymakers in Trinidad and Tobago and other regions. From this study it is recognized that, to improve access to justice for victims, there needs to be a move towards victim empowerment that promotes resilience and enhances social capital. Going forward it is noted that there is a need for further research

    ENHANCING STUDENT ENGAGEMENT, TEACHER SELF-EFFICACY, AND PRINCIPAL LEADERSHIP SKILLS THROUGH MORNING MEETING IN AN ONLINE LEARNING ENVIRONMENT

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    This study examined the experiences of educators in a small, rural elementary school who provided live instruction in an online setting during the COVID-19 pandemic. The scholarly practitioner collaborated with inquiry partners to enhance student engagement, teacher self-efficacy, and principal leadership skills by implementing Morning Meeting, a social and emotional learning program from Responsive Classroom®, when students participated in remote online learning. The scholarly practitioner used over four decades of research about efficacy and identified leadership strategies and approaches that assisted in building individual and collective teacher efficacy so that teachers could effectively engage students. Behavioral, emotional, and cognitive engagement were identified in research and used by teachers to determine the quality of participation in Morning Meeting. Teachers took daily and weekly attendance to measure engagement, and the scholarly practitioner facilitated team meetings with groups of teachers to compile comments and statements regarding student engagement. These statements were coded using pre-selected codes based on research about types of student engagement. The scholarly practitioner facilitated the administration of a pre-study and post-study Teacher Self-Efficacy Scale so that individual, grade-span, and full-school efficacy data could be compiled. In addition, the scholarly practitioner held team meetings with the teachers to compile comments and categorize those statements into four areas: job accomplishment, skill development, social interaction, and coping with job stress. These four areas were also coded using the four categories described on the Teacher Self-Efficacy Scale. The scholarly practitioner also maintained a journal using a self-reflection tool about the lived experiences before, during, and after the study. The emphasis on this journal was about the development and growth of leadership skills, and the categories were pre-coded using Bernard Bass’s categories of transformational leadership: individualized consideration, inspirational motivation, idealized influence, and intellectual stimulation. Student engagement increased throughout the study, and 77 percent of students were fully engaged during the study. Teachers expressed an increase in collective efficacy at the conclusion of the study, and six of the eight teachers reported individual increases in efficacy. The scholarly practitioner’s use of differentiation within the context of transformational leadership was observed most frequently in the study

    Animating potential for intensities and becoming in writing: challenging discursively constructed structures and writing conventions in academia through the use of storying and other post qualitative inquiries

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    Written for everyone ever denied the opportunity of fulfilling their academic potential, this is ‘Chloe’s story’. Using composite selves, a phrase chosen to indicate multiplicities and movement, to story both the initial event leading to ‘Chloe’s’ immediate withdrawal from a Further Education college and an imaginary second chance to support her whilst at university, this Deleuzo-Guattarian (2015a) ‘assemblage’ of post qualitative inquiries offers challenge to discursively constructed structures and writing conventions in academia. Adopting a posthuman approach to theorising to shift attention towards affects and intensities always relationally in action in multiple ‘assemblages’, these inquiries aim to decentre individual ‘lecturer’ and ‘student’ identities. Illuminating movements and moments quivering with potential for change, then, hoping thereby to generate second chances for all, different approaches to writing are exemplified which trouble those academic constraints by fostering inquiry and speculation: moving away from ‘what is’ towards ‘what if’. With the formatting of this thesis itself also always troubling the rigid Deleuzo-Guattarian (2015a) ‘segmentary lines’ structuring orthodox academic practice, imbricated in these inquiries are attempts to exemplify Manning’s (2015; 2016) ‘artfulness’ through shifts in thinking within and around an emerging PhD thesis. As writing resists organising, the verb thesisising comes into play to describe the processes involved in creating this always-moving thesis. Using ‘landing sites’ (Arakawa and Gins, 2009) as a landscaping device, freely creating emerging ‘lines of flight’ (Deleuze and Guattari, 2015a) so often denied to students forced to adhere to strict academic conventions, this ‘movement-moving’ (Manning, 2014) opens up opportunities for change as in Manning’s (2016) ‘research-creation’. Arguing for a moving away from writing-representing towards writing-inquiring, towards a writing ‘that does’ (Wyatt and Gale, 2018: 127), and toward writing as immanent doing, it is hoped to animate potential for intensities and becoming in writing, offering opportunities and glimmerings of the not-yet-known

    Ethical Behavior of Firms and B2C E-commerce Diffusion: Exploring the Mediating Roles of Customer Orientation and Innovation Capacity

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    Despite the increasing significance of IT innovations and corporate ethics, we lack research that has investigated whether and how the extent to which firms in a country behave in an ethical manner relates to the rate at which B2C e-commerce diffuses among them. Drawing on the ethical climate theory, the stakeholder theory, and the resource-based view of the firm, we posit that firms’ ethical behavior positively relates to B2C e-commerce diffusion and that their customer orientation and innovation capacity will mediate the relationship. We validated our research model using publicly available archival data from 128 countries. Our findings suggest that 1) ethical conduct leads to higher B2C e-commerce diffusion among a country’s firms, and 2) customer orientation and innovation capacity serve as the underlying mechanisms that explain this relationship. We discuss crucial implications for research and practice
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