bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do participants in the bond market care about corporate social responsibility? Evidence from China
Authors: Hu Jun , Long Wenbin , Wang Yu , Zhou Linzi 
Published: September 2021

PurposeUsing a sample of listed Chinese companies that issued bonds from 2010 to 2019, the authors empirically test the link between CSR and corporate bond pricing, and the mechanism and channels behind this link.Design/methodology/approachThis study systematically examines whether and how corporate social responsibility (CSR) affects the corporate bond market in China.FindingsFirms with better CSR have higher corporate bond credit ratings and lower corporate bond yield spreads. These associations remain stable in robustness checks, including checks that use regional typhoon disaster as an instrumental variable. The effects of CSR are more significant for firms with a worse information environment and for those operating in high-risk environments. Better CSR is associated with less earnings management, fewer financial restatements and less analyst forecast divergence. In addition, the effects of CSR are more pronounced after the 2013 market-oriented reform and when issuers are non-state-owned enterprises.Practical implicationsBecause market participants can incorporate firms' CSR into their decision-making, establishing an effective channel for communicating CSR between issuers and market participants will enhance the effects of CSR.Social implicationsResearchers need to attend to the mechanisms behind the link between CSR and corporate bond pricing, and to the characteristics of strong environmental contingency in emerging markets, specifically the periods and scenarios in which the effects of CSR change.Originality/valueThis study provides systemic evidence that CSR benefits corporate bond pricing through both informational and reputational channels and that the effects of CSR vary by time and firm. These findings enrich the literatures on both the economic consequences of CSR and the determinants of corporate bond pricing, and provide a plausible explanation for mixed findings on the effects of CSR in previous studies.
QoS aware web service selection using orthogonal array learning on fruit fly optimization approach
Authors: Chandra Manik , Niyogi Rajdeep 
Published: September 2021

Purpose
This paper aims to solve the web service selection problem using an efficient meta-heuristic algorithm. The problem of selecting a set of web services from a large-scale service environment (web service repository) while maintaining Quality-of-Service (QoS), is referred to as web service selection (WSS). With the explosive growth of internet services, managing and selecting the proper services (or say web service) has become a pertinent research issue.

Design/methodology/approach
In this paper, to address WSS problem, the authors propose a new modified fruit fly optimization approach, called orthogonal array-based learning in fruit fly optimizer (OL-FOA). In OL-FOA, they adopt a chaotic map to initialize the population; they add the adaptive DE/best/2mutation operator to improve the exploration capability of the fruit fly approach; and finally, to improve the efficiency of the search process (by reducing the search space), the authors use the orthogonal learning mechanism.

Findings
To test the efficiency of the proposed approach, a test suite of 2500 web services is chosen from the public repository. To establish the competitiveness of the proposed approach, it compared against four other meta-heuristic approaches (including classical as well as state-of-the-art), namely, fruit fly optimization (FOA), differential evolution (DE), modified artificial bee colony algorithm (mABC) and global-best ABC (GABC). The empirical results show that the proposed approach outperforms its counterparts in terms of response time, latency, availability and reliability.

Originality/value
In this paper, the authors have developed a population-based novel approach (OL-FOA) for the QoS aware web services selection (WSS). To justify the results, the authors compared against four other meta-heuristic approaches (including classical as well as state-of-the-art), namely, fruit fly optimization (FOA), differential evolution (DE), modified artificial bee colony algorithm (mABC) and global-best ABC (GABC) over the four QoS parameter response time, latency, availability and reliability. The authors found that the approach outperforms overall competitive approaches. To satisfy all objective simultaneously, the authors would like to extend this approach in the frame of multi-objective WSS optimization problem. Further, this is declared that this paper is not submitted to any other journal or under review.
Tribological investigations of trimethylolpropane trioleate bio-based lubricants
Authors: Kathamore Pramod S. , Bachchhav Bhanudas D. 
Published: September 2021

Purpose
The screening of lube oil performance prior to field trials is the most significant for the formulation of novel lubricants. This paper aims to investigate the efficacy of trimethylolpropane trioleate oil (TMPTO) based lubricants with different additives.

Design/methodology/approach
In this endeavor, initially five lubricating blends along-with TMPTO based oil with variable additives were evaluated for their tribological performances using ASTM standards. Out of these, the top three best-performing oils were further investigated for possible physical or chemical synergies among lube oils, additives and ball surface using SEM. The molecule structures of TMPTO based lube oils were confirmed using Fourier transform infrared spectroscopy (FTIR).

Findings
The wear preventive and extreme pressure characteristics of different TMPTO based samples were evaluated and compared for compatibility and synergy of additives. Morphological analysis of SEM images was used to understand the wear behavior of the worn surfaces.

Practical implications
Further investigation of TMPTO oil on its oxidation stability at high temperature and pressure to make it technologically competitive and commercially viable metal-working lubricant is suggested.

Originality/value
This paper highlights the tribo-effects of TMPTO to be rendered as a suitable lubricant for metal-cutting operations. The surface morphology of the worn-out surface significantly demonstrates the effect of loading conditions.
Risk governance: exploring the role of organisational culture
Authors: Hassan Mostafa Kamal , Abdulkarim Mustafa Elkasih , Ismael Hazem Ramadan 
Published: September 2021

PurposeThis study aims to investigate the association between organisational culture (OC) and the extent to which risk governance (RG) practices are implemented in Qatar.Design/methodology/approachIt relies on the institutional theory and OC perspectives to generate testable hypotheses and explain the empirical findings, using data from 85 Qatari firms collected based on questionnaires. It also applies ordinary least squares regression to examine the associations between five OCs (innovation, outcome orientation, attention to detail, team orientation and tight versus loose control) and the level of implementing RG practices, whilst controlling for the presence of internal audit (IA), firm size, listing status, type (private/government) and sector (financial/non-financial).FindingsAn OC of “tight control”, the presence of an IA and being a private firm are significantly associated with implementing RG practices. An OC of teamwork is negatively associated with RG practices.Practical implicationsPolicymakers and corporate managers are encouraged to set guidelines governing the formation of cohesive cooperative teams within organisations. They must develop strategies that promote the “risk culture” as a major component of OC. Policymakers should also monitor the culture and institutional forces behind the successful implementation of RG that involves the collaboration of employees at different organisational levels.Originality/valueTo the best of the authors’ knowledge, this study is novel because it empirically examines the OC–RG relationship in an emerging market economy (Qatar).
Stakeholder pressure as a driver of risk management practices in public administrations
Authors: Schäfer Fabienne-Sophie , Hirsch Bernhard , Nitzl Christian 
Published: September 2021

Purpose
Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk management practices in public administrations. Furthermore, this paper investigates whether top management support mediates this proposed relationship.

Design/methodology/approach
This paper is based on a survey among public financial managers of German municipalities and federal agencies. Data from 136 questionnaires were used to evaluate the model.

Findings
The results indicate that top management support fully mediates the relationship between stakeholder pressure and risk management practices. This finding suggests that top management support is crucial for the successful implementation of accounting techniques, such as risk management, in public administrations.

Research limitations/implications
This study is based on subjective answers by public financial managers. Moreover, this study is based solely on German data. Hence, future research could use a mixed-method approach and data from other countries.

Originality/value
This paper examines whether stakeholder pressure exerts an impact on the sophistication of public risk management practices.
Is COVID-19 a turning point in stopping global sourcing? Differentiating between declining continental and increasing transcontinental sourcing
Authors: Koerber Thomas , Schiele Holger 
Published: September 2021

Purpose
This research aims to investigate the impact of the current COVID-19 pandemic (C19, Corona) on trends of transcontinental sourcing as an extreme form of global sourcing. This study starts by observing that the sideward movement of international trade in the past decade can be differentiated into an increase in transcontinental sourcing and a relative decline of intra-EU sourcing. By differentiating between continental and transcontinental sourcing, this study gains insights into global sourcing trends and conducts a fine-grained analysis of the impact of COVID-19.

Design/methodology/approach
After analysing Eurostat statistics, the authors conducted 21 semi-structured interviews with companies from multiple industry sectors affected by a high share of transcontinental suppliers. Using the Gioia method, data from the interviews were structured. By examining the identified motives, challenges and solutions, the authors analyse the impact of COVID-19 on transcontinental sourcing.

Findings
The COVID-19 pandemic seems not to represent a turning point stopping global sourcing. The authors did not find evidence for a trend reversal. Most of the interviewed companies share the opinion that transcontinental sourcing will remain important or slightly increase in the future. Based on the analysis of their specific motives for transcontinental sourcing, it became clear that factors supportive as well as detrimental to transcontinental sourcing are levelling each other out.

Originality/value
To the best of the authors’ knowledge, this is the first study explicitly differentiating between continental and transcontinental sourcing as different types of global sourcing. While in European sourcing, a decreasing trend is already evident, as shown by our data analysis, there is a lack of investigations addressing transcontinental sourcing. In this study, the authors concentrated on motives, challenges and solutions of transcontinental sourcing. Extending beyond the immediate COVID-19 impact assessment, findings suggest that purchasing would benefit from treating transcontinental, remote sourcing as a distinct process from continental sourcing, particularly intra-EU-sourcing.
Product development management complexity: emerging challenges and the role of senior leadership
Authors: Pavanelli Stefanovitz Juliano , Lopes de Sousa Jabbour Ana Beatriz 
Published: September 2021

Purpose
This paper aims to present and discuss factors that affect the current complexity of new product development processes in the appliance sector, exploring their influence on the repositioning of senior Research & Development (R&D) executives in terms of both knowledge and leadership management.

Design/methodology/approach
The paper is built on an illustrative real case which is analyzed based on the conceptual foundations of the role of senior R&D executives, vis-a-vis industry specialists’ reflections on new requirements for such managers due to the current complexity of new product development processes.

Findings
The paper proposes an integrative framework that links emerging trends in product development complexity with a new enhanced approach required for senior R&D management. In addition, this paper raises new skills to equip the current and future generations of R&D managers, taking into account the need to reposition the knowledge management skills of senior R&D executives.

Practical implications
This paper sheds light on the skills desirable for senior R&D executives to be prepared for the new complexity involved in new product development processes, such as soft skills related to people management practices; technical skills related to portfolio management, project management and systems engineering; and conceptual skills related to the own, teach, learn and delegate strategy.

Originality/value
This paper blends academic and practical experience to shed light on emerging issues within R&D organizations and to point out the value of real impact research to open new research avenues.
An exploratory study of entrepreneurial social networks in the digital age
Authors: Zhao Fang , Barratt-Pugh Llandis , Standen Peter , Redmond Janice , Suseno Yuliani 
Published: September 2021

PurposeDrawing on social network and social capital literature, this study aims to explore how digital entrepreneurs utilize social networks to build their entrepreneurial capability, creating and developing business ventures in a digitally networked society.Design/methodology/approachThe study takes a qualitative approach, interviewing 35 digital entrepreneurs with businesses operating across multiple industry sectors in Western Australia.FindingsThe findings suggest that structural social capital provides a key resource with groups of relational contacts who facilitate in building entrepreneur capability, the venture and customer markets. Relational social capital provides a foundation of trust between entrepreneurs and social network members that is strategically important for digital entrepreneurship (DE). Cognitive social capital provides mechanisms to form relationships based on shared values across social networks.Research limitations/implicationsThe study produces early evidence that in a multiplexed networking world, social capital accrual and use online is different from that of off-line. More empirical studies are needed to understand the complexity of the changing nature of online and off-line social networks, the consequential social capital and their interdependence in DE.Practical implicationsThis is an exploratory qualitative study using a limited sample of 35 Australian digital entrepreneurs to explore the impact of social network interaction on digital entrepreneurs and their ventures, with the purpose of stimulating a social network approach when studying DE. This study confirms the critical importance of entrepreneurial social networks in the digital age and provides empirical evidence that online networks foster business development, while off-line networks feed self-development.Originality/valueThe study contributes to current research on DE as a dedicated new research stream of entrepreneurship. Specifically, the study contributes to a greater understanding of how digital entrepreneurs leverage social networks in today's digitally connected society.
The relationship between justice perceptions and organizational commitment among alternative work arrangement participants and non-participants
Authors: Blix Leslie H. , Ortegren Marc , Sorensen Kate , Vagner Brandon 
Published: September 2021

PurposeThe purpose of this paper is to examine the effect of auditor alternative work arrangement (AWA) participants’ and non-participants’ perceptions of procedural and distributive justice on organizational commitment.Design/methodology/approachUsing survey data from 110 auditors in the USA, this study uses a regression model to explore how AWA participants’ and non-participants’ perceptions of procedural and distributive justice affect organizational commitment.FindingsAs predicted, results show both participants’ and non-participants’ perceptions of procedural justice significantly affect organizational commitment. However, neither groups’ perceptions of distributive justice significantly affect their organizational commitment.Originality/valueOrganizational justice literature has shown that procedural and distributive justice influence organizational commitment. However, no study has controlled for AWA participation. The authors extend research by investigating the effects of procedural and distributive justice perceptions on organizational commitment for both participants and non-participants. The authors also extend accounting research that has narrowly examined AWA benefits and drawbacks, support, viability and perceptions of subordinate career success. Furthermore, there is limited AWA auditing research and this study offers a view prior to the COVID-19 pandemic.
Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?
Authors: Hegazy Mohamed Abdel Aziz , Kamareldawla Noha Mahmoud 
Published: September 2021

Purpose
This study aims to investigate how external auditors properly classify the requirements of ISA 701 for key audit matters (KAM) compared with an emphasis of matter or other matters (EOM) in ISA 706 and going concern (GC) in ISAs 706 and 570. Such investigation is important to assess whether the explanatory matters included in ISAs 701, 706 and 570 are appropriate for external auditors so they can properly classify identified audit matters as either KAM, EOM or GC matters and considering the relationship among them.

Design/methodology/approach
The research used questionnaires sent to a sample of external auditors in five audit firms with international affiliations including two of the Big 4 audit firms. The Z-test for two proportions is conducted to assess whether external auditors were confused when interpreting the explanatory matters included in the ISAs.

Findings
The research suggests that the current ISA 701 explanations may not adequately help some auditors in their aim of properly identifying all KAM from among the different matters they reach during their audit. When classifying EOM and GC, most of the external auditors misclassified them as KAM.

Practical implications
This is a timely study. The results have implications for standard setters and regulators through revising the explanations included in the different audit reporting standards including ISA 701 and considering the relationships among them.

Originality/value
According to the authors’ knowledge, this study is considered among the first that surveyed the appropriateness of the explanations included in ISAs for KAM, EOM, GC and how auditors perceive such explanations when forming their opinion about their clients’ financial statements.
Antecedents of women entrepreneurs’ performance: an empirical perspective
Authors: Jha Pooja , Alam Md. Moddassir 
Published: September 2021

PurposeThis study investigates the antecedents of women entrepreneurs’ performance in an emerging economy. Based on the review of extant literature, six antecedents of women entrepreneurs’ performance, namely, motivation, networking, socio-cultural, business environment, training and development, and financials were proposed and subsequently empirically examined.Design/methodology/approachGaps in the literature were identified, based on which the theoretical background of the study was formulated. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were applied to confirm the factor-item structure. The impact of explanatory variables was investigated using the structural equation modeling (SEM) based path analysis.FindingsThe study concludes that motivation, networking, socio-cultural, business environment, training and development, and financials have a significant positive influence on the performance of the women entrepreneurs.Originality/valueThere is a dearth of quality research that holistically investigates the key antecedents of performance among women entrepreneurs. Most existing studies have not considered the possible antecedents of performance concomitantly. Additionally, the relationships have been measured individually rather than at the construct level. Further, a majority of the existing studies investigating the performance of women entrepreneurs have been confined to settings within developed countries. By providing insight into the antecedents of women entrepreneurs’ performance elsewhere, the present study attempts to bridge these identified gaps. This study is expected to advance the knowledge about the factors influencing the performance of women entrepreneurs in emerging economies such as India. These insights will likely be valuable when creating policies related to this crucial aspect of economic development.
Accessibility and informational barriers to an age friendly railway
Authors: Musselwhite Charles , Roberts Kelly 
Published: September 2021

Purpose
Against a backdrop in an increase in the number of older people in the United Kingdom (UK) and an increase in the amount of travel per person for this age group, the number of older people using the railway is in decline. The purpose of this paper is to report on an investigation is a first step towards ascertaining why through audits of issues and problems on rolling stock and station platforms.

Design/methodology/approach
Rolling stock and station audits were carried out by older people across a rail network in the South West of the UK. A total of 72.2 hours of auditing took place across different sizes of station and different types of rolling stock.

Findings
Two main themes were found across both rolling stock and station audits: accessibility and information provision. With regards to accessibility, boarding and especially alighting from the train was the key issue. Across stations and in rolling stock luminance, was a key issue for older people with places being too dark or moving from places that were bright to dark. Use of stairs at stations between platforms, especially when the station is crowded was an issue. In terms of information, key issues were found with signage being too cluttered, small, hidden and inconsistent and audible announcements being difficult to decipher.

Practical implications
There must be improvements made to railways to help older people feel more safe and secure using them. It is suggested step free and level accessibility is found boarding and alighting from the train, but also from station entrance to carriage. Better signage is needed throughout the station and on trains, with large repeated fonts used. Lighting needs to be revisited throughout to ensure areas are bright and well-lit both on station platforms and onboard. Further research needs to look at these findings in relation to slip, trips and fall accident rates.

Originality/value
There is very little research on older people’s perceptions and barriers to railway use. This adds value in being one of the only studies to do so, especially from the perspective of older people themselves as co-researchers.