bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of internal corporate governance mechanisms on audit report lag: evidence from Tunisian listed companies
Authors: Lajmi Azhaar , Yab Mdallelah 
Published: September 2021

PurposeThe purpose of this paper is to examine and analyze the impact of governance internal mechanisms on audit report lag. The characteristics of governance used in this study are selected by looking at recent literature review.Design/methodology/approachGovernance internal mechanisms were proxied by the audit committee and director's board characteristics. To test the impact of these characteristics, the authors used a sample of 47 Tunisian companies listed on the Tunis Stock Exchange (BVMT) during the period from 2014 to 2019. The generalized method of moments (GMM) method of dynamic panel multivariate analysis was used to analyze this study.FindingsThe results showed that most corporate governance attributes have a significant effect on audit report lag. Specifically, the audit committee diligence and the audit committee expertise have significant and positive effect on audit report lag. But the diligence of the board has significant and negative effect on audit report lag. However, this study finds no evidence that the audit committee independence, the size, independence and diligence of director's board are associated with the audit report lag. In addition, the results of this study also show that there is a significant effect of some control variables such us gender and performance.Practical implicationsThe findings of this article will help to fill the knowledge gap in relation with this research issue in developing countries especially in Tunisian context, because this investigation exposed more than ever the vital role of auditor on the audit report lag. This research will make investors and stakeholders aware of the importance of governance mechanisms put in place in firms to reduce audit report delays in emerging markets, like Tunisia. Then, this work can help researchers and encourage them to deeply and broadly investigate this issue on other emerging markets.Originality/valueThis study extends the existing literature by examining the relationship between different mechanisms of corporate governance and audit delay in an emerging context and which has been very little explored in this sense namely in the Tunisian context. On the empirical level, the study contributes by using a dynamic panel that has not been mentioned much in previous research. Dynamic panel models include lagged dependent variables. The presence of these variables makes it possible to model a partial adjustment mechanism.
Meeting the private sector housing condition and adaptation needs of older people: responses from London’s environmental health and allied services
Authors: Stewart Jill 
Published: September 2021

Purpose
This study aims to explore the environmental health role in meeting the housing condition, adaptation and associated needs of older people living in private sector housing in London, including those living with and at risk of dementia.

Design/methodology/approach
A multi-method approach was adopted. First, relevant public-facing websites in London were scrutinised. Second, a Qualtrics online survey was designed and circulated to capture relevant information around relevant services offered. Third, seven face-to-face interviews were conducted with front-line practitioners involved in providing housing services to private sector owners and tenants. These were transcribed verbatim and analysed using NVivo software before categorising into themes arising.

Findings
An erratic picture emerged around the meaning of “older people” and the services offered. A mixture of organisational arrangements and types of assistance available was reported, with different ways of access and referral to services, with a range of discretionary grants offered including for dementia. Some local authorities offered minimal specialist services, with others providing highly integrated and client-led, flexible interventions to meet a range of needs. Limited inclusion of research, evidence and evaluation of the effectiveness of interventions was reported overall, although client feedback was noted as good where services were provided.

Originality/value
There is very little published around environmental health work in supporting older people living in London and their housing, health and social care needs. This paper captures a snapshot of current and proposed services offered across London for owner-occupiers and private sector tenants, as a basis for further research for evidence-based, effective front-line services going forward.
Augmented reality in online retailing: a systematic review and research agenda
Authors: Kumar Harish 
Published: September 2021

PurposeAugmented reality (AR) has received massive attention in online retail. Therefore, the paper aims to review the state-of-the-art literature on AR in online retailing, by identifying the antecedents, drives, outcomes, theoretical lenses, typology and methodological approaches. The study further aims to identify the critical avenues for future research.Design/methodology/approachTo advance the conceptual and managerial understanding of AR, the study synthesizes the literature through a systematic literature review approach by reviewing 53 articles.FindingsSeveral AR characteristics significantly influence utilitarian, hedonic, perceived risk and experiential value, ultimately resulting in a positive attitude, decision-making assistance and behavioural intentions, wherein customer experience (flow, spatial presence, mental imagery and immersion) plays a mediating role in the process. The study also lists the top authors, articles, journals, countries, theories and methodology used.Originality/valueThe study provides a comprehensive framework on consumer behaviour towards AR in online retailing. Further, the study proposes the future research agenda in the social side of AR, the dark side of AR, customer engagement, use of AR for experiential value and AR marketing domain.
Predictors of job performance in Qatar labor market: a micro-level model
Authors: Lari Noora 
Published: September 2021

PurposeThe purpose of this paper is to address the factors influencing the performance and productivity of Qatari citizens in organizational settings, with specific aims to maintain a high-quality performance standard in Qatar's labor market.Design/methodology/approachThe author applies job performance theory to explain the dynamics within organizational settings. Primary sources were utilized, and data was collected from a 2017 Qatari national survey using simple random sampling.FindingsThe results indicated associations between sociodemographic characteristics and work-related factors and job performance. As compared to their male counterparts, female employees reported lower job performance. Working in a private organization was associated with lower job performance as compared to working in the government sector. An older age (>50 years) and working in a family friendly organization was associated with higher job performance.Research limitations/implicationsThe approach used in this study contributed to a richer understanding of employees' positions in the Qatar workforce; yet, there are several methodological limitations in cross-sectional survey design. Further contributions to this research gap could include a wider scope of geographical locations within the Arab Gulf states with diverse industries; employing a robust experimental investigation, thus creating causation between the intervention and research outcomes.Originality/valueThe originality of this article lies in the micro-level model that recommends state-directed interventions to create family-friendly organizational cultures to assist in the retention of high-performing employees.
Restoring clinical information system operations post data disaster: the role of IT investment, integration and interoperability
Authors: Shrivastava Utkarsh , Hazarika Bidyut , Rea Alan 
Published: September 2021

PurposeDelay in the clinical information system (CIS) restoration overseeing critical health-care operations after an unexpected data loss can be fatal for patients under care. Investment in information technology (IT) capabilities and synergy between various computerized systems has been argued as the resilient information system's enablers. The purpose of this study is to empirically quantify the influence of IT investment, integration and interoperability in recovering the CIS from a data disaster.Design/methodology/approachAn archival dataset sourced from a European Commission-sponsored survey of 773 hospitals across 30 countries in Europe is utilized to study the relationships. The study adopts a quasi-experimental research design approach where sample observations are weighted based on their propensity to be selected in treatment groups. The artificial weighing allows attaining a pseudo-random sample to counter the effects of selection bias.FindingsThe study finds that hospitals with more than 5% of the budget dedicated to IT have 100% higher odds of recovering immediately from a critical data loss in comparison to those that have less than 1% investment in IT. The greater extent of IT integration significantly reduces the time to recover the CIS, while interoperability problems at the organizational level lessen the odds of immediate recovery by 19%. Interoperability problems at the technical and semantic levels do not significantly impact recovery times of the CIS.Originality/valueThe study proposes several empirically quantified and scientifically tested recommendations for health-care providers for faster restoration of critical CIS operations post data loss. The differential impact of the interoperability problems at the technical, semantic and organizational levels has also been highlighted.
Does a transparent umbrella make you longing for a humorous movie? The influence of transparency on decision-making
Authors: Du Jiangang , Li Danhui , Zhao Yuxuan , Yang Mengya 
Published: September 2021

PurposeThe purpose of this paper is to examine the influence of transparency on consumers' judgment and decision-making.Design/methodology/approachThis study uses an experimental research design in which participants' negative emotions dynamically change driven by group emotional interactions when they are experiencing a group complaint.FindingsThe experimental results show that compared with opaque products, transparent products make consumers rely more on emotions to make judgments and decisions (Experiment 1). It is precise because transparency increases the influence of emotion on consumers' judgment and decision-making that positive emotion makes consumers' evaluation and willingness to pay higher, while negative emotion makes consumers' evaluation and willingness to pay lower (Experiments 2 and 3). Transparency will also affect consumers' subsequent judgment and decision-making methods, so they are more inclined to choose the option with the dominant emotional dimension (Experiment 4).Originality/valuePrevious studies mainly focus on the impact of transparent packaging on consumers and discuss the impact of transparent packaging on consumer product evaluation and consumption quantity. This study proves that product-related transparent elements can also affect consumers' decision-making methods, making them more dependent on emotions to make decisions, enriching the research on the influencing factors of consumer decision-making methods.
The supply-side of corruption: a review of scenario, causes and prevention measure
Authors: Mahmud Nurfarizan Mazhani , Mohamed Intan Salwani , Arshad Roshayani 
Published: September 2021

Purpose
This paper aims to provide a proper understanding of corruption in the private sector, also known as the supply-side of corruption. It also presents the causes of corrupt practices and points out the corporations’ actions to mitigate corrupt behaviour in the business environment.

Design/methodology/approach
This study reviews the prior literature on the phenomenon of corruption in the private sector, its causes and the preventive measures that should be implemented.

Findings
Corruption in the private sector was associated with a firm’s interaction with the public sector, and the most common corruption in the private sector is grand corruption, which is improper contribution made to high-level public officials and politicians. The causes of corruption in the private sector can be explained from several dimensions: economy, psychosocial and legal and regulation. Preventative measures encompass both internal strategies, which are endogenous to business and external strategies like exogenous legislation and restrictions enforced by the government or outside organizations.

Originality/value
The efficient strategies in combating corruption need active cooperation and participation from the supply-side of corruption. Thus, this study contributes to the literature on the theoretical understanding of the corruption problem from the supply-side and responsibility play by the private sector in global anti-corruption initiatives.
Inequalities in women’s medium or low secure mental health settings: a scoping review
Authors: Trumm Aile , Brenisin Kristina , Breen Kieran 
Published: September 2021

Purpose
The more disadvantaged members of society generally experience poorer outcomes following the development of mental ill-health. The purpose of this paper is to scope the literature and synthesise findings on the inequalities and mental health within secure mental health settings.

Design/methodology/approach
Six electronic databases were searched to identify relevant studies. These were included if they examined the association between inequalities and mental health in women’s secure mental health settings.

Findings
Of the 608 studies reviewed, 14 met the inclusion criteria. In these papers, violence and/or abuse were described as the most prevalent inequalities. The second most frequent group of inequalities identified were socio-economic. Only three published studies researched the impact of ethnicities. Physical health, alcohol abuse and a dysfunctional family upbringing were only mentioned in one of the studies. Gender identity, transitioning and sexual orientation was not considered in any papers. These are areas, which require further investigation to determine their specific impact in this setting.

Research limitations/implications
This review highlights the dearth of high-quality research-based evidence underpinning an understanding of the impact of inequalities on women in secure mental health settings. The existing studies suggest that inequalities have a very particular impact and that intersectionality plays a key role. Further research is required to further understand how inequalities impact the lives of women in secure mental health settings.

Practical implications
The inequalities that women experience in relation to mental health need to be further researched in the context of intersectionality. There are also research gaps in terms of gender identity, sexual orientation and socio-economic background. Further primary research using a more complex methodological paradigm is required to explore these factors and their impact on mental health service provision.

Social implications
The role of inequalities should be considered as part of an overall care package, including the experiences of adverse childhood experiences and this should contribute towards the development of a trauma-based care approach.

Originality/value
To the best of the authors’ knowledge, this is the first study to scope literature about inequalities experienced in women’s secure psychiatric settings considering intersectionality.
Investor sentiment and accounting conservatism: evidence from Iran
Authors: Aliahmadi Saeid 
Published: September 2021

PurposeThe main purpose of this study is to investigate the effect of investor sentiment on accounting conservatism in listed companies in the Tehran Stock Exchange (TSE).Design/methodology/approachIn this paper, two models of Ball and Shivakumar (2006) and Basu (1997) have been used for measuring conditional conservatism in accounting. To measure investor sentiment, the author uses the Baker and Wurgler (2006, 2007) index. The research sample consists of 1,820 observations and 182 firms listed on TSE over a ten-year period between 2011 and 2020. This study uses panel data and multivariate regression analysis to test it hypotheses.FindingsConsistent with this hypothesis that accounting conservatism will increase with investor sentiment, the results showed that Iranian firms recognize economic losses and bad news in a more timely manner during high sentiment periods than during low sentiment periods. This implies that Iranian managers recognize economic losses and bad news in earnings in a more timely manner during periods of high investor sentiment.Practical implicationsThis finding provides significant evidence for investors and financial reporting standard-setters in Iran because by removing accounting conservatism from the conceptual framework, managers are not able to present conservative financial reports, and this can intensify the negative impact of investors sentiment in the Iranian capital market. Managers of Iranian companies can reduce information asymmetry and increase capital market efficiency by accelerating the disclosure of bad news. Thus, managers can strategically recognize losses and prevent investors from making emotional decisions that reduce their wealth.Originality/valueTo the best of the authors’ knowledge, this is the first study to empirically examine the impact of investor sentiment on accounting conservatism in a developing market called Iran. This study contributes to the corporate disclosure literature. Also, the result of this study contributes to standard-setters of accounting standards to improve the mandatory disclosure literature on more conservative accounting earnings.
Structuring and financing private equity and venture capital transactions in Luxembourg
Authors: Géradin Bertrand 
Published: September 2021

Purpose
Luxembourg is the jurisdiction of choice for many private equity and venture capital investors/funds. Though the optimum balance of financing instruments in relation to any structure varies according to its particular circumstances, one factor that all Luxembourg domiciled FDI structures have in common is the requirement for an appropriate level of equity investment. This article intends to summarize some of the topics frequently encountered in relation to equity structuring choices.

Design/methodology/approach
Author details the different steps and choices available to investors and funds. The article offers answers to questions to provide a broad, yet detailed, overview of the process and journey; from selecting the vehicle right through to distributing to investors, governance, and compliance.

Findings
To avoid an expensive mistake, it is paramount that the private equity or venture capital investors and management team receive detailed advice to ensure: (i) the deal is structured in the most tax efficient manner possible and the commercial deal is suitable for all parties, and (ii) the deal is structured in a manner which is effective under Luxembourg law, for both tax and legal purposes.

Practical implications
It is important that non-Luxembourg lawyers are able to identify key issues when negotiating the terms of the investment documents, in particular, the articles of association and shareholders' agreement.

Originality/value
Practical guidance from Luxembourg lawyer specializing in corporate law, mergers and acquisitions, venture capital and private equity transactions.
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review
Authors: Polzer Tobias , Adhikari Pawan , Nguyen Cong Phuong , Gårseth-Nesbakk Levi 
Published: September 2021

PurposeThe aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”).Design/methodology/approachAn analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total of 427 articles from four databases to a final sample of 41 articles. These studies are examined, aided by the analytical framework.FindingsThe authors find that IPSASs are a relevant issue for EEs/LICs. Overall, existing research is often explorative. The authors discover that the majority of articles rely on secondary data collection. While two-thirds of the studies perform a content analysis of pre-existing material, about one-fifth of the articles each collect primary data through means of interviews and questionnaires. The findings offer a holistic understanding of where and at what stages IPSAS reforms stand in EEs/LICs, and what factors influence the progression of reforms to the next stage of diffusion.Originality/valueThe authors outline a number of avenues for further research after discussing the dominating trends and structuring the literature based on our analytical framework. These stem from looking at the blank spots and an identified need to contextualise IPSASs adoption in EEs/LICs.
Transformation of the hospitality services marketing structure: a chaos theory perspective
Authors: Altinay Levent , Arici Hasan Evrim 
Published: September 2021

PurposeDrawing on chaos theory as an overarching approach, as well as guidelines from effectuation and transformative learning theories, this study aims to evaluate the changing marketing channels in the hospitality industry in the wake of the COVID-19 pandemic. It also aims to develop a conceptual framework that demonstrates the transformation of the marketing structure; in particular, the transformation of hospitality organizations, employees and customers.Design/methodology/approachThe study uses the hermeneutic method and conceptually evaluates the existing actors of the services marketing structure. It also discusses how to transform this structure into the new normal in the wake of the COVID-19 pandemic.FindingsThe findings of the study demonstrated that COVID-19 has resulted in changing marketing channels in the hospitality industry. These include external, internal, interactive and substitutional marketing channels. In response to these changes, the hospitality industry needs to adopt a more transformative marketing structure that requires the transformation of hospitality companies, employees and customers.Research limitations/implicationsThe conceptualized transformation of the services marketing structure could help hospitality practitioners, employees and customers to understand the new normal and acquire new abilities, meanings, awareness and learning accordingly.Originality/valueThis study uses chaos, effectuation and transformative learning theories to reconceptualize the hospitality services marketing structure. The contribution of this paper lies in the conceptual pathways it suggests for transforming hospitality firms, employees and customers and for demonstrating their transformed roles and positions in the wake of the pandemic.