bluuebunny/crossref_metadata_2025_split huggingface dataset:
The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry
Authors: Alharasis Esraa Esam 
Published: August 2024

PurposeThe objective of this study is to present novel evidence regarding the impact of the Key Audit Matters (KAM) disclosure requirements of International Standard on Auditing – 701 (ISA) on the auditing profession concerning reimbursement costs in underdeveloped nations, Jordan.Design/methodology/approachA year-industry fixed-effects OLS regression model has been employed to test the developed hypotheses. The regression analysis of the period from 2005 to 2022 tests the presence of KAM disclosures in Jordanian finance business, while the regression analysis of the period from 2017 to 2022 tests the actual impact of KAM disclosure following the first implementation of ISA-701 in Jordan.FindingsThe analysis has verified that the presence and the proportions of KAM disclosures outlined in ISA-701 resulted to significant auditing compensatory expenses. The findings confirmed that KAM disclosures increase auditor workload, responsibility, complexity, and risk, consequently resulting in higher reimbursement expenses.Practical implicationsThe findings of this study have the potential to serve as a basis for the development of a novel financial regulatory legislation or a regulated framework for disclosing significant occurrences. This paper provides new empirical evidence to standard-setters and policymakers regarding the requirement of ISA-701 for external auditors to disclose KAM. This study is advantageous for stakeholders, regulatory agencies, standard-setters, and audit report readers who are interested in KAM disclosures and the implementation of ISA-701. The results could inspire the academic community to obtain fresh data from emerging markets to ascertain the impact of KAM disclosure on audit practices.Originality/valueTo the author's knowledge, this study is one of the few empirical investigations into the impact of current additional disclosure rules on the audit profession concerning reimbursement costs. It provides preliminary evidence linking ISA regulations to corporate productivity in Jordan, a developing nation. Little is known about how developing nation auditors react to KAM disclosures' role in stakeholder protection and how their expanded reporting obligations influence them. This study examines audit behaviour in a weak legal setting, unlike most prior studies, which have been done in highly regulated systems.
Capital market development in emerging African countries: the pandemic problem and role of macroeconomic policies
Authors: Edo Samson 
Published: August 2024

PurposeThe study investigates the role of macroeconomic policies in driving capital market development in emerging African countries where the markets are relatively active. It aims to determine the effects of these policies in pre-pandemic period vis-a-vis the post-pandemic period.Design/methodology/approachThe generalized method of moments (GMM) and auto-regressive distributed lag (ARDL) are employed in estimating the role within the period 2012Q1-2023Q3. The panel unit root test is used to ascertain the stationary status of variables, while maximum likelihood estimator is employed to determine structural stability of the model.FindingsThe empirical results reveal that fiscal and monetary policies played significant positive role in capital market development in both pre- and post-pandemic periods. On the other hand, trade policy and investment return had significant impact in pre-pandemic period which could not be sustained in post-pandemic period. It is only exchange rate policy that remained insignificant in both periods. The findings therefore suggest that capital market development slowed in the post-pandemic period due to reduced performance of macroeconomic policies. Furthermore, the unit root test reveals that all the variables satisfy empirical properties that ensure estimation results are consistent and non-spurious. The maximum likelihood estimator showed there was long-term structural break, hence short-term impacts were used in comparative analysis.Originality/valueMacroeconomic policies are fundamental to financial market development in developing countries. The role in resuscitating capital market in the post-pandemic period has yet to be adequately investigated in African countries. This study is carried out to fill this void.
Sustainability committee effectiveness and corporate social responsibility performance: investigating the mediating effect of corporate social responsibility strategy
Authors: Dammak Ben Hlima Nada , Jarboui Anis , Bouaziz Dhouha 
Published: August 2024

PurposeThe present work aimed to investigate the impact of sustainability committees’ (SC) effectiveness in the Indian context in light of the Companies Act 2013. Particularly, we examined the direct and indirect links between SC effectiveness and corporate social responsibility (CSR) performance through the mediating role of CSR strategy.Design/methodology/approachThis research analyzed the effect of SC effectiveness on CSR performance and the mediating effect of CSR strategy on the link between SC effectiveness and CSR performance of Indian listed companies following the Indian Companies Act 2013. Accordingly, we analyzed 480 observations in eight years (2014–2021) using panel regression analysis to test our hypotheses.FindingsRegulatory mechanisms, such as the Companies Act 2013, enhance corporate governance efficiency. In this context, we confirm prior findings of a positive relationship between SC effectiveness and a firm’s CSR performance. Moreover, SC effectiveness enhances CSR performance through CSR strategy implementation.Originality/valueThe originality of this study lies in establishing direct and indirect links between SC effectiveness and CSR performance in light of the Companies Act 2013. Therefore, this paper enriches the literature on corporate governance, CSR strategies, and sustainability performance.
Employability and long-term work life outcomes from studying at a Swedish university college: problematizing the notion of mismatch
Authors: Nelson Anders , Ivarsson Andreas , Lydell Marie 
Published: August 2024

PurposeThis study aims to explore a specific case of the alleged mismatch between higher education and employability by investigating long-term work life outcomes for graduates from a small university college in Sweden, and the associations between these outcomes and the graduates’ social background, academic achievements and study approach in terms of labour market orientation and agency in studying.Design/methodology/approachThe study is based on longitudinal data from initially 2,072 students from bachelor’s degree programmes in 2007–2012. They were surveyed continuously throughout the programmes and then in 2020. Classification and regression tree (CRT) analyses were conducted to identify which subgroups within the population based on the independent variables (e.g. students’ background and study orientation) that were associated with the dependent variables (work life outcomes).FindingsNeither graduates’ social background nor their academic achievement and study approach was associated with employment rate or income. Some dimensions of high labour market orientation and agency in studying were positively associated with holding a senior position at work. Several aspects of high levels of agency and labour market orientation were positively associated with subjective work life outcomes, such as for example perceived mastery of work.Originality/valueThis study contributes to further understanding of alleged mismatches between higher education and employability by using longitudinal data from a university college in a country with low graduate unemployment rates and low earnings dispersions.
Detached effects of doom scrolling on Generation Z employee performance in the Indian information technology sector
Authors: Chand Pawan Kumar , Mishra Neha 
Published: August 2024

Purpose
The purpose of this study is to examines the relationship between doom-scrolling and employee performance among Generation Z working in the information technology (IT) sector in India.

Design/methodology/approach
The study followed a quantitative research approach with a descriptive research design. A purposive sampling technique is used in the study. A sample of 393 Generation Z employees of the IT at the locations in and around the Chandigarh region of northern India was considered in the study. The data were collected primarily through a survey questionnaire and analyzed through structural equation modeling.

Findings
The findings of the study reveal the significant impact of doom-scrolling on employee performance among the Gen Z of the IT sector in India.

Research limitations/implications
The present study has measured the direct impact of doom scrolling on employee performance. However, the possibilities of other factors such as work stress and work-life balance as mediators cannot be ruled out for an indirect relationship between doom scrolling and employee performance.

Practical implications
The findings of the study state that doom scrolling has a significant impact on the employee performance of Gen Z employees in the IT sector of India. Such findings will be an insight into the other service sector of India such as health care and hospitality in recognizing the pattern of behavior followed by Gen Z employees toward social media, technology and job performance.

Social implications
The findings will be imperative to Gen Z and other segments of the population of society also in understanding the role of addiction to social media and technology can be disruptive.

Originality/value
The study is useful in understanding the role of addiction to social media and technology can be disruptive. To the best of the authors’ knowledge, this research is the first of its kind to understand how doom scrolling significantly affects employee performances in the IT sector of India.
Entrepreneurial ecosystem performance in advanced and emerging economies: the role of contextual factors
Authors: Tekic Anja , Kurnosova Ekaterina 
Published: August 2024

PurposeThe purpose of this study is to delineate the differences in how contextual factors (i.e. funding, market reach and talent) influence performance of entrepreneurial ecosystems in advanced and emerging economies.Design/methodology/approachBuilding upon the biological perspective on entrepreneurial ecosystems, in this study we conduct the fuzzy-set Qualitative Comparative Analysis (fsQCA) on the sample of 100 entrepreneurial ecosystems across 25 advanced economies and 21 emerging economies. The fsQCA allows us to embrace the causal complexity that characterizes the relationship between multiple contextual factors and ecosystem performance in countries with different levels of economic development.FindingsThe results elucidate how the level of a country’s economic development influences the interplay of contextual factors and their collective impact on the performance of entrepreneurial ecosystems across advanced and emerging economies.Practical implicationsOur findings provide useful guidance for practitioners and policymakers aiming to cultivate conducive environments for nurturing new ventures within local ecosystems, which will stimulate the economic growth of the regions and narrow the gap between advanced and emerging economies.Originality/valueThis study delineates the complex interactions of key contextual factors and their joint impact on ecosystem performance in emerging economies, in comparison to ecosystems in advanced economies. By looking into differences of antecedents of high and low performance of ecosystems embedded in countries with distinctive level of economic development, this study goes beyond prior research that primarily focused on singular countries or regions.
Constructing risk in trustworthy digital repositories
Authors: Frank Rebecca D. 
Published: August 2024

PurposeThis article investigates the construction of risk within trustworthy digital repository audits. It contends that risk is a social construct, and social factors influence how stakeholders in digital preservation processes comprehend and react to risk.Design/methodology/approachThis research employs a qualitative research design involving in-depth semi-structured interviews with stakeholders in the Trustworthy Digital Repository Audit and Certification (TRAC) process, and document analysis of the TRAC checklist and audit reports. I apply an analytic framework based on the Model for the Social Construction of Risk in Digital Preservation to this data.FindingsThe findings validate the argument that risk in digital preservation is indeed socially constructed and demonstrate that the eight factors in the Model for the Social Construction of Risk in Digital Preservation do indeed influence how stakeholders constructed their understanding of risk. Of the eight factors in the model, communication, expertise, uncertainty and vulnerability were found to be the most influential in the construction of risk during the TRAC audit process. The influence of complexity, organizations political culture, were more limited.Originality/valueThis article brings new insights to digital preservation by demonstrating the importance of understanding risk as a social construct. I argue that risk identification and/or assessment is only the first step in the long-term preservation of digital information and show that perceptions of risk in digital preservation are shaped by social factors by applying theories of social construction and risk perception to an analysis of the TRAC process.
Adoption and willingness to use property management software among real estate tech start-ups in Lagos State, Nigeria
Authors: Odebode Adedayo Ayodeji , Ogunbayo Oyeronke Toyin , Obayomi Abiola Benjamin 
Published: August 2024

PurposeTechnological disruption has transformed the traditional ways of doing business in the real estate sectors. As a result of the new business realities, technology has become an integral part of the real estate business. However, due to the significant barrier to the incorporation of the technology among modern real estate start-ups, there is a need to assess the adoption and willingness to use property management software.Design/methodology/approachThe study employed an exploratory research design. The study adopts a total enumeration of real estate start-up firms in Lagos, Nigeria, to ensure true representations among the respondents and reduce sampling errors. The data obtained were analyzed using descriptive and inferential statistics.FindingsThe study revealed that the majority of the respondents are aware of the identified property management software but tenant verification software recorded the highest level of awareness and usage. The finding also revealed that the association between the availability of staff competence, practicality of the software, ease of use, data ownership and copyright, financial resources, future-proof technology track, Internet connection, perceived benefits and productivity and branding are statistically significant in influencing the level of adoption among the respondents.Research limitations/implicationsThe researchers had initial challenges with the attitude of respondents to willingness and timely disbursement of information which was later resolved by explaining the significance for the study. The findings of the research will be useful and serve as an eye opener to practitioners, the conventional real estate surveying and valuation firms, to relevance of software technology in enhancing their operations and efficiency, while it can also boost the academic curriculum.Practical implicationsThe knowledge about the adoption of property management software will equip real estate tech start-ups with the right information.Originality/valueThe paper is significant because the ultimate goal of this study is to document the empirical investigation on the level of adoption and application of emerging software among real estate tech start-ups in the Nigerian property market to facilitate the efficiency and delivery of property management services.
Professional disrespect between doctors and nurses: implications for voicing concerns about threats to patient safety
Authors: Mawuena Emmanuel Kwasi , Mannion Russell , Adu-Aryee Nii Armah , Adzei Francis A. , Amoakwa Elvis K. , Twumasi Evelyn 
Published: August 2024

Purpose Previous research has demonstrated that social-relational factors are instrumental to employee voice. An essential aspect of this relates to notions of respect or disrespect. Although nurses commonly report experiencing professional disrespect in their interaction with doctors, earlier studies have focused on how the professional status hierarchy and power imbalance between doctors and nurses hinder speaking up without considering the role of professional disrespect. Addressing this gap, we explore how professional disrespect in the doctor–nurse relationship in surgical teams influences the willingness of nurses to voice legitimate concerns about threats to patient safety.Design/methodology/approach Fifty-seven semi-structured interviews with nurses drawn from a range of specialities, ranks and surgical teams in three hospitals in a West African Country. In addition, two interviews with senior representatives from the National Registered Nurses and Midwifery Association (NRNMA) of the country were undertaken and analysed thematically with the aid of NVivo.Findings Disrespect is expressed in doctors’ condescending attitude towards nurses and under-valuing their contribution to care. This leads to safety concerns raised by nurses being ignored, downplayed or dismissed, with deleterious consequences for patient safety. Feeling disrespected further motivates nurses to consciously disguise silence amidst speech and engage in punitive silence aimed at making clinical practice difficult for doctors.Originality/value We draw attention to the detrimental effect of professional disrespect on patient safety in surgical environments. We contribute to employee voice and silence by showing how professional disrespect affects voice independently of hierarchy and conceptualise the notion of punitive silence.
Investigating the factors contributing to employee engagement in Islamic higher education institutions
Authors: Jaiyeoba Haruna Babatunde , Hazahari Noor Yuslida 
Published: August 2024

Purpose
Employee engagement has been identified as a prevalent issue affecting higher education institutions, particularly since the emergence of COVID-19. Therefore, this study aims to investigate the factors contributing to employee engagement in Islamic higher education institutions in the context of Malaysia.

Design/methodology/approach
A quantitative research design was used for this study, and a survey questionnaire was used to collect data from 340 staff members of Islamic higher education institutions in Malaysia. The proposed hypotheses underwent testing through the statistical technique of structural equation modelling, using statistical package for the social sciences (SPSS) and analysis of moment structures (AMOS).

Findings
The results indicate that training and development, trustworthiness, workplace spirituality, reward and recognition, management support and job autonomy significantly contribute to employee engagement in Islamic higher education institutions in Malaysia.

Research limitations/implications
This study is limited to the staff of Islamic higher education institutions in Malaysia. A comparative cross-cultural research approach may be preferred for a more comprehensive understanding. Therefore, future researchers are encouraged to consider this limitation when investigating the factors contributing to employee engagement in Islamic higher education institutions, particularly to confirm the cogency of our findings.

Originality/value
The findings provide valuable insights into the workforce factors that play key roles in developing a highly engaged workforce in Islamic higher education institutions. This study contributes to the enrichment of the literature in this specific area of study.
The financial inclusion–economic growth nexus: what is new now?
Authors: Odame Clifford , Appiah Kingsley Opoku , Gyimah Prince 
Published: August 2024

PurposeThis paper examines the nexus between financial inclusion and the economic growth of an emerging market.Design/methodology/approachWe use dataset from the World Bank and Heritage Foundations over the period 2005–2016 and fully modified least squares (FMOLS) and dynamic OLS (DOLS) to examine the financial inclusion–economic growth nexus in Ghana.FindingsWe document a negative relationship between financial inclusion and economic growth, and the causal nexus is unidirectional from financial access to GDP. Financial penetration, however, causes GDP growth, and GDP growth also causes financial penetration. We also document that IT infrastructure, the depth of financial services, employment and inflation drive economic growth in an emerging market.Practical implicationsThe findings support international calls to prioritize financial penetration policies geared toward greater economic growth.Originality/valueThe paper adds to extant literature by highlighting new empirical insights on the financial inclusion–economic growth nexus from a sub-Saharan Africa market perspective.
In the line of disaster: preparedness and effective response of academic libraries in Malaysia
Authors: Abidin Mohd Ismail , Kiran K. , Samsuddin Samsul Farid 
Published: August 2024

PurposeThis study examines the preparedness and responsiveness of Malaysian academic librarians in handling disruptions in library services during a disaster.Design/methodology/approachThis qualitative approach involved semi-structured interviews with decision-makers, chief librarians and library managers from five selected public universities.FindingsThematic and qualitative data analysis produced several key themes based on (1) disaster preparedness involving policies, plans, asset protection, risk management, coordination of disaster management and preparative measures; and (2) disaster response involving strategies for information and communication access, community engagement, emergency response teams and procedures, and resource availability.Practical implicationsThe findings are expected to be useful for policymakers in formulating policies and guidelines for library disaster management plans.Social implicationsThe interruptions of academic library services during a disaster may result in the disruption of the information sources and social information networks of students, academics and researchers alike. Effective disaster management is also the library’s responsibility to protect collections that belong to society at large.Originality/valueThis is one of the first attempts in disaster management research to focus on the preparedness and responses of academic libraries in Malaysia in the face of disasters. Therefore, the results of this study can be used as a baseline for policymakers to prepare policies, guidelines and manuals for management in the event of a disaster.