bluuebunny/crossref_metadata_2025_split huggingface dataset:
Is earnings management associated with corporate environmental disclosure?
Authors: Gerged Ali Meftah , Al-Haddad Lara Mohammad , Al-Hajri Meshari O. 
Published: January 2020

PurposeThis study aims to investigate the association between corporate environmental disclosure (CED) and earnings management (EM) in a Gulf Cooperation Council (GCC) emerging market, namely, Kuwait.Design/methodology/approachUsing panel data from firms listed on the Kuwaiti stock exchange from 2010 to 2014, this paper applies a fixed-effects model to examine the CED-EM nexus. This analysis was supplemented with estimating a two-stage least-squares (2SLS) model and a generalised method of moment model to address any concerns regarding endogeneity problems.FindingsThe results are suggestive of a significant and negative relationship between CED and EM in Kuwait. This implies that the environmentally responsible managers are less likely to be engaged in EM practices in Kuwait.Research limitations/implicationsThe theoretical implication of the results of this study is that managers in Kuwait seem to use CED as a method to decrease the possibility of any formal or informal actions that could be imposed upon their activities.Originality/valueSo far, a limited number of studies focused on examining the CED-EM nexus internationally. Furthermore, studies carried out to examine the CED-EM link within a GCC market is virtually non-existent. This study, therefore, presents the first empirical analysis of this relationship in Kuwait. Also, this study is of a significant value stemming from the environmental challenges that are facing Kuwait as an oil-reliant economy coupled together with the crucial economic development in Kuwait and its critical contribution to the GCC economy.
Facilitating the application of auditors’ underlying skeptical disposition
Authors: Khan Jahanzeb , Harding Noel 
Published: January 2020

PurposeMotivated by ongoing calls for auditors to exercise an elevated level of professional skepticism, this paper aims to examine the relationship between basic human values (values) and an underlying skeptical disposition (trait skepticism). Understanding the values that are associated with levels of trait skepticism will help in the design of audit environments that make the application of an underlying skeptical disposition more likely.Design/methodology/approachA survey was administered in which 140 postgraduate auditing students responded to the Schwartz value survey to measure the relative importance of different values, and the Hurtt trait skepticism scale to measure trait skepticism. The relative importance of the ten values was regressed against trait skepticism.FindingsThis study finds that the importance placed in the values of tradition and power, relative to other values, is negatively associated with levels of trait skepticism.Research limitations/implicationsThe use of postgraduate auditing students as participants may limit the generalizability of the study’s findings.Practical implicationsQualified by the need for future research to test the generalizability of the findings to an audit practitioner sample, the results of this study suggest that auditors with higher levels of trait skepticism may experience negative affect in environments that emphasize values of power and tradition. To the extent that current audit environments emphasize tradition and power, the results may help explain why trait skepticism is not consistently reflected in audit judgments and actions.Originality/valueThe affective implications of the environment within which auditors exercise professional skepticism is emerging as an important area by which to understand and improve audit quality. By identifying the values that those with a high skeptical disposition place relatively less importance in, this study informs an understanding of the circumstances where an underlying skeptical disposition is more or less likely to be reflected in auditor judgments and actions.
Teaching IFRS: evidence from course experience and approaches to learning in China
Authors: Natoli Riccardo , Wei Zi , Jackling Beverley 
Published: January 2020

Purpose
The introduction of International Financial Reporting Standards (IFRS) has brought about renewed calls for the learning environment to foster a deep approach to learning by students. Given this, the purpose of this paper is to determine what aspects of the learning environment, as measured by the Course Experiences Questionnaire, created in two semester-long financial accounting classes, influence students’ approaches to learning, as perceived by Chinese accounting students.

Design/methodology/approach
A logistic regression model based on responses from 497 accounting students across two universities in China is used to address this issue.

Findings
The findings provide original empirical evidence of the Chinese accounting students’ expectations of deep learning. The main results showed that teaching quality and clear goals and standards were significantly associated with a deep approach to learning.

Research limitations/implications
As two universities are included in the study, the findings are not necessarily generalisable to all accounting degree courses across China. There are practical implications for the teaching of IFRS in the financial accounting unit in China, and particularly for the two universities. Specifically, instructors need to foster students’ learning environment and inspire an enhanced approach to deep learning by focusing more on communicating their expected academic standards and improving their quality of teaching to reverse the passive approach taken by the vast majority of Chinese accounting students.

Originality/value
As one of the few studies from a Chinese accounting classroom context with respect to the learning approaches to teaching IFRS, this study will contribute to extend the existing knowledge of the learning environment of Chinese universities.
A fast algorithm for the adaptive discretization of 3D parametric curves
Authors: Zhang Jianming , Ju Chuanming , Chi Baotao 
Published: January 2020

Purpose
The purpose of this paper is to present a fast algorithm for the adaptive discretization of three-dimensional parametric curves.

Design/methodology/approach
The proposed algorithm computes the parametric increments of all segments to obtain the parametric coordinates of all discrete nodes. This process is recursively applied until the optimal discretization of curves is obtained. The parametric increment of a segment is inversely proportional to the number of sub-segments, which can be subdivided, and the sum of parametric increments of all segments is constant. Thus, a new expression for parametric increment of a segment can be obtained. In addition, the number of sub-segments, which a segment can be subdivided is calculated approximately, thus avoiding Gaussian integration.

Findings
The proposed method can use less CPU time to perform the optimal discretization of three-dimensional curves. The results of curves discretization can also meet requirements for mesh generation used in the preprocessing of numerical simulation.

Originality/value
Several numerical examples presented have verified the robustness and efficiency of the proposed algorithm. Compared with the conventional algorithm, the more complex the model, the more time the algorithm saves in the process of curve discretization.
The digitalization of the innovation process
Authors: Agostini Lara , Galati Francesco , Gastaldi Luca 
Published: January 2020

PurposeAs various scholars have pointed out, the exponential growth in digital technologies has resulted in significant improvements to many business processes, and has also played a significant role in the field of innovation. The purpose of this paper is to organise the contributions of this special issue according to a framework that considers three topics currently being debated extensively in literature: innovation inputs, innovation processes and innovation outcomes.Design/methodology/approachPapers in this special issue adopt both qualitative and quantitative approaches based on the purpose of the study, which gives also a methodological variety to the special issue.FindingsPapers in this special issue show that because of digital technologies: first, inputs are progressively becoming interrelated, making most of innovation endeavours happening in inter-organizational ecosystems of actors; second, innovation processes are gradually being compressed, anticipating and enhancing the phases in which customer feedback is gathered and employed; and finally, innovation outputs are increasingly taking the form of platforms used to create value by matching the supply of an asset with demand.Originality/valueThe value of this and other papers included in the special issue consists of embracing the topic of digital innovation from a managerial standpoint, contributing to the understanding of how the innovation process and other business processes may be affected by the use of digital technologies.
Towards a sustainable HRM in Latin America? Union-management relationship in Chile
Authors: Gutiérrez Crocco Francisca , Martin Angel 
Published: January 2020

PurposeThe purpose of this paper is to discuss why and how the notion of sustainability has been integrated to the practices of HRM in Chile. Especially, it examines how the union‒management relationship shapes and is shaped by the adoption of a sustainable approach. By doing so, it contributes to a broader debate about HRM in Latin America.Design/methodology/approachThe paper draws on a case study conducted between 2016 and 2018 in two large companies. In each of these companies, besides the analysis of internal and administrative documentation, human resource managers, line managers and union officers were interviewed.FindingsIn this paper, two main findings are discussed. First, the sustainable HRM idea installed in Chile has not involved a total renunciation of some old ideological frames, but rather an adjustment of these. The old paternalist managerialism is shaping a path to a new HRM model, willing to yield part of its control to workers, but not less unitarist in its foundations. Second, the sustainable HRM concept adoption by the studied companies is not primarily motivated by economic goals as it may have occurred in other contexts, but by the need of a solution to labour conflicts in a context of union action renewal.Practical implicationsThis research could be used to teach about leadership, strategy and sustainability, highlighting the importance of understanding the contested nature of the employment relations within these processes of changing. To accomplish this, HR practitioners need to get more involved with pluralistic perspectives in labour relations and thus achieve effective sustainable practices in the workplace. It is also relevant that unions recognise and strengthen their ability to influence these policies.Originality/valueThis paper sheds lights on how the concept of sustainable HRM has been introduced in Latin America, which has been slightly discussed in mainstream scientific literature. It also provides empirical evidence about unexplored and recent changes in HRM and proposes new perspectives for the study of this topic in the region, considering variables as the managerial ideologies, current labour disputes and the relevance of trade union voice.
Staffing agencies in work relationships with independent contractors
Authors: Ruiner Caroline , Wilkesmann Maximiliane , Apitzsch Birgit 
Published: January 2020

Purpose
While staffing agencies are gaining importance in work relationships with the highly skilled workforce, their work relations with highly skilled independent contractors have not been investigated yet. Staffing agencies as labor market intermediaries charge a fee to help independent contractors as well as client organizations to create contracts for services while independent contractors remain self-employed. Besides their growing relevance, their exact role remains unclear. Thus, the purpose of this paper is to analyze the role of staffing agencies in work relationships with highly skilled independent contractors.

Design/methodology/approach
The authors applied a mixed-methods design comprising a qualitative interview study with independent contractors and staffing agencies’ representatives (n=29) coupled with a quantitative survey of staffing agencies (n=81).

Findings
The analysis shows that staffing agencies are important actors in work relationships with highly skilled independent contractors. However, the relationships can be differentiated into rather standardized ones on the one hand and individualized relations on the other hand. This seems to correspond with differences between sectors.

Originality/value
First, the authors discuss staffing agencies as new intermediaries and highlight their relevance in the negotiation of working conditions. Second, the authors emphasize variations of the role of staffing agencies in triadic work relationships of highly skilled independent contractors in relation to specificities of sectors. Third, the study also adds on organizational support theory and related research.
Management systems and improving supply chain processes
Authors: Zimon Dominik , Madzik Peter , Sroufe Robert 
Published: January 2020

Purpose
The purpose of this paper is to examine the impact of implementing standardized management systems on processes related to competitiveness. The authors also want to better understand how these systems create value for a client in organizations co-developing supply chains operating in Eastern and Central Europe.

Design/methodology/approach
This is an empirical study utilizing a survey methodology with two groups of respondents, logistic service providers and focal companies. Data analysis was based on descriptive statistics and on analysis of variance (ANOVA) with organization type as a stratification factor. Deeper investigation of latent relationships between variables was performed with factor analysis with principal component analysis as the main method for factor extraction.

Findings
The research shows standardized management systems are useful in supply chain management (SCM) regardless of the role that the organization plays in the supply chain. However, the strength of their positive impact varies.

Practical implications
The results and new insights presented within this study should prove useful for organizations co-creating supply chains in Europe. Decision makers considering the implementation of guidelines for standardized management systems will find multiple benefits and innovative outcomes within supply chains when choosing to implement. For researchers, the results of this study fill a gap in this area of research on SCM and standardized management systems while providing a path for continued and emerging research.

Originality/value
The results obtained help to fill a gap in the literature regarding a lack of research in the context of Easter and Central Europe and contribute to the advancement of knowledge about the impact of standardized management systems on SCM that includes the importance of both environmental and social performance.
The extent of audit report lag and governance mechanisms
Authors: Kaaroud Mohamed Ahmed , Mohd Ariffin Noraini , Ahmad Maslina 
Published: January 2020

PurposeThe purpose of this study is to examine the extent of audit report lag and its association with governance mechanisms in the Islamic banking institutions in Malaysia.Design/methodology/approachThe extent of audit report lag is defined by the number of days from a company’s financial year-end to the signature date on its audit report. The sample of the study comprises 112 observations of Islamic banking institutions’ financial reports for the period 2008-2014. A balanced panel data analysis is performed to analyse the association between the extent of audit report lag and governance mechanisms.FindingsThe findings show that the extent of audit report lag for the sample selected ranges from a minimum period of 7 days to a maximum period of 161 days, and the extent of audit report lag is approximately two months on average. A fixed effects analysis indicates that audit committee expertise and audit committee meeting have significant association with the extent of audit report lag. On the other hand, board independence, audit committee size andShari’ahboard expertise have insignificant association with the extent of audit report lag. In addition, one control variable (Islamic bank size) is found to be significantly associated with longer audit report lag.Practical implicationsThe findings provide useful feedback for Malaysian policymakers on the past and current practices of financial reports and of governance mechanisms. The findings of the study would help the policymakers in monitoring the Islamic banking institutions’ compliance with financial reports submission requirements. The policymakers perhaps could relook into governance mechanisms that reduce the extent of audit report lag in the Islamic banking institutions and implement regulations to strengthen them.Originality/valueUnlike the majority of prior studies that investigated the association between the extent of audit report lag and governance mechanisms, this study provides two contributions. First, to the authors’ knowledge, this study is the first piece of research that examined the association between governance mechanisms and the extent of audit report lag in Islamic banking institutions. Second, the study examined the association of new governance variable, namely,Shari’ahcommittee expertise which has not been previously examined in the literature of audit report lag.
Network centrality analysis in management and accounting sciences
Authors: Dias Alexandre , Ruthes Sidarta , Lima Leonardo , Campra Elisa , Silva Maycon , Bragança de Sousa Millena , Porto Geciane 
Published: January 2020

Purpose
This study aims to analyze how gender, research experience and geography are related to the researchers’ importance in the co-authorship network on management and accounting in Brazil.

Design/methodology/approach
A social network based on the co-authorship relationships in the papers published in leading Brazilian journals was examined using a logit model to estimate the probability of occupying prevailing positions.

Findings
The findings showed a network with a high level of fragmentation and a scarcity of authors serving as gatekeepers. Based on the number of directed links and collaboration with influential and well-connected authors, men were more likely to occupy central positions than women. Authors with higher academic degrees tended to establish more links but were more likely to distance from other authors. In terms of geography, authors from more- and less-favored regions may report similar propensity to occupy central positions.

Practical implications
Decision-makers should consider the importance of strengthening collaboration between different research groups and encourage female participation in broader collaborative networks. Research evaluation bodies should strengthen incentives regarding interinstitutional partnerships.

Originality/value
Studies on collaborative networks in management and accounting sciences are less common and generally focus on describing the networks. This paper combines social network analysis and econometric procedures to analyze the relationship between demographic and geographical aspects, and distinct network centrality indexes.
A conceptual examination of Lean, Six Sigma and Lean Six Sigma models for managing waste in manufacturing SMEs
Authors: Sodhi Harsimran Singh , Singh Doordarshi , Singh Bikram Jit 
Published: January 2020

Purpose
The purpose of this paper is to examine and evaluate various Lean, Six Sigma and Lean Six Sigma (LSS) models proposed by various researchers, which have been implemented in manufacturing organizations.

Design/methodology/approach
The present study has followed three major steps in methodology. In the first step, pooling of various research articles has been done, followed by development of the primary results. At the final step, analysis and development of the LSS model have been performed.

Findings
This paper evaluated and examined various models of Lean Manufacturing, Six Sigma and LSS and developed an advanced LSS model that can be deployed in any manufacturing organization with the purpose of scrap reduction.

Originality/value
The findings of this study will assist shop floor managers to implement an LSS model in their organizations, which can effectively reduce the waste and enhance the overall productivity and quality of the manufactured products.
Neighbourhood diversity mitigates drought impacts on tree growth
Authors: Fichtner Andreas , Schnabel Florian , Bruelheide Helge , Kunz Matthias , Mausolf Katharina , Schuldt Andreas , Härdtle Werner , von Oheimb Goddert 
Published: January 2020

Abstract

Biodiversity is considered to mitigate detrimental impacts of climate change on the functioning of forest ecosystems, such as drought‐induced decline in forest productivity. However, previous studies produced controversial results and experimental evidence is rare. Specifically, the biological mechanisms underlying mitigation effects remain unclear, as existing work focuses on biodiversity effects related to the community scale.

Using trait‐based neighbourhood models, we quantified changes in above‐ground wood productivity of 3,397 trees that were planted in a large‐scale tree diversity experiment in subtropical China across gradients of neighbourhood diversity and climatic conditions over a 6‐year period. This approach allowed us to simultaneously assess to what extent functional traits of a focal tree and biodiversity at the local neighbourhood scale mediate the growth response of individual trees to drought events.

We found that neighbourhood tree species richness can mitigate for drought‐induced growth decline of young trees. Overall, positive net biodiversity effects were strongest during drought and increased with increasing taxonomic diversity of neighbours. In particular, drought‐sensitive species (i.e. those with a low cavitation resistance) benefitted the most from growing in diverse neighbourhoods, suggesting that soil water partitioning among local neighbours during drought particularly facilitated most vulnerable individuals. Thus, diverse neighbourhoods may enhance ecosystem resistance to drought by locally supporting drought‐sensitive species in the community.

Synthesis. Our findings demonstrate that mechanisms operating at the local neighbourhood scale are a key component for regulating forests responses to drought and improve insights into how local species interactions vary along stress gradients in highly diverse tree communities.