bluuebunny/crossref_metadata_2025_split huggingface dataset:
The credibility of external audits of management systems – the audited enterprises’ perspective
Authors: Rogala Piotr , Kafel Piotr , Urbaniak Maciej 
Published: April 2024

Purpose
This paper deals with external audits, which are now commonly used in many industries (e.g. food, automotive and electrical). This study aims to assess whether a given organization meets the specific criteria. If the audit ends with a positive result, information about it is provided to selected interested parties, e.g. clients or contractors. Credibility is pivotal in adding value for all interested parties within the audit processes. This study seeks the factors which, in the opinion of the audited enterprises, have the most decisive impact on the credibility of external audits.

Design/methodology/approach
In keeping with the extant literature, research questions were developed regarding the factors influencing the credibility assessment of external audits. Data collected from 100 companies in the Polish food sector were used to construct the model and carry out statistical analyses. Linear regression analyses were also applied to determine the key factors influencing the credibility of audits.

Findings
This study is part of the research trend on the rationality of external audits and certification of quality management systems. This paper identifies nine main factors shaping the credibility of external audits. Two of them have the most decisive influence on credibility. The first one is the professional audit method (procedure). The second factor is the auditor’s knowledge of the specificity of the audited area.

Research limitations/implications
This study did not consider the impact that the image/credibility of the organization represented by the auditors may have on the reliability of audits. This is one of the fundamental limitations that should be considered when analyzing the obtained results. To recognize this type of dependence, additional research should be carried out. Another limitation is that the research covers the food industry only. It would be interesting to know the situation in other types of industries.

Practical implications
This paper looks at the possibility of increasing the added value for audited enterprises. The proposed model can be used by managers of organizations conducting external audits and auditors to effectively use resources for process improvement, influencing the maximization of credibility of activities in the area of conformity assessment.

Originality/value
The originality of this study lies in adopting the perspective of audited enterprises in assessing the credibility of audits. To the best of the authors’ knowledge, this is the first study that adopts this approach. This paper contributes to the literature, particularly to better understand audited enterprises’ behavior (trust in audit results, satisfaction with audits, etc.).
Building employee commitment through internal branding – a meta-analytic study
Authors: Prashar Atul , Maity Moutusy 
Published: April 2024

Purpose
This study aims to quantitatively consolidate the research conducted over the past four decades on how internal branding activities drive employee commitment. It summarizes several operationalizations of internal branding and tests the moderating effect of employee’s personal characteristics and job characteristics on the relationship between internal branding and employee commitment.

Design/methodology/approach
This paper uses meta-analysis as the research methodology. The analysis includes a sample of 65 studies (from 62 published works), yielding 226 effect sizes (coded into 82 composite effect sizes) over an aggregated sample of 21,706 respondents.

Findings
This study finds that brand communication, brand-centered human resource management (HRM), training and development, organizational support and culture, brand-centered leadership and an excellent reward system are the key operationalizations of internal branding. Furthermore, employee’s personal (education, age and gender) and job (tenure, work status and level of customer orientation) characteristics significantly moderate the internal branding–employee commitment relationship.

Research limitations/implications
Limited empirical literature on some of the internal branding operationalizations such as brand-centered HRM and rewards has curbed the scope of moderator analysis.

Practical implications
This paper proposes some effective ways of implementing internal branding strategies and provides support for boundary conditions that brand managers should consider to strengthen the impact of internal branding activities on employee commitment.

Originality/value
As per the authors’ knowledge, this paper is among the few quantitative consolidations of four decades of research on the internal branding–employee commitment relationship.
Business scholars’ time allocation under the lens of the self-managed approach of academic’s role and the outcome-focused perspective of university’s strategic management
Authors: Amara Nabil , Rhaiem Mehdi 
Published: April 2024

PurposeThis article explores whether six broad categories of activities undertaken by Canadian business scholars’ academics: publications record, citations record, teaching load, administrative load, consulting activities, and knowledge spillovers transfer, are complementary, substitute, or independent, as well as the conditions under which complementarities, substitution and independence among these activities are likely to occur.Design/methodology/approachA multivariate probit model is estimated to take into account that business scholars have to consider simultaneously whether or not to undertake many different academic activities. Metrics from Google Scholar of scholars from 35 Canadian business schools, augmented by a survey data on factors explaining the productivity and impact performances of these faculty members, are used to explain the heterogeneities between the determinants of these activities.FindingsOverall, the results reveal that there are complementarities between publications and citations, publications and knowledge spillovers transfer, citations and consulting, and between consulting and knowledge spillovers transfer. The results also suggest that there are substitution effects between publications and teaching, publications and administrative load, citations and teaching load, and teaching load and administrative load. Moreover, results show that public and private funding, business schools’ reputation, scholar’s relational resources, and business school size are among the most influential variables on the scholar’s portfolio of activities.Originality/valueThis study considers simultaneously the scholar’s whole portfolio of activities. Moreover, the determinants considered in this study to explain scholars’ engagement in different activities reconcile two conflicting perspectives: (1) the traditional self-managed approach of academics, and (2) the outcomes-focused approach of university management.
Accessing vicarious nostalgia and memorable tourism experiences in the context of heritage tourism with the moderating influence of social return
Authors: Bhogal Sachin , Mittal Amit , Tandon Urvashi 
Published: April 2024

Purpose
Heritage tourism is an increasingly popular form of tourism that allows individuals to connect with the past and immerse themselves in cultural and historical narratives. Hence, the purpose of this study is to explore the intricate relationships among vicarious nostalgia (VNOS), memorable tourism experiences (MTEXs) and their collective influence on tourists’ behavioral intentions (BINTs). Additionally, this study examines the moderating effect of social return (SN) in the context of heritage tourism.

Design/methodology/approach
Data were gathered using a self-administered questionnaire from 259 tourists visiting heritage sites in Jaipur. The proposed model was tested using structural equation modeling.

Findings
The results confirmed that VNOS had a significant positive impact on BINT in the context of heritage tourism. The causal relationship between VNOS and BINT was fully mediated by MTEX. The results further verified that the presence of SN strengthens the association between MTEXs and BINT.

Practical implications
This research will guide the firms associated with heritage tourism to target specific cohorts interested in heritage tourism. Policymakers may find it easier to create unique offerings and packages that appeal to visitors interested in historical sites and produce memorable travel experiences. One key implication is to create “social media friendly spaces” at different locations of the sites. To increase tourism, managers may use the findings from this research to create plans for the ethical promotion and protection of cultural and natural heritage sites.

Originality/value
Overall, this research advances the understanding of the role of VNOS in heritage tourism by elucidating its cognitive and emotional aspects and their subsequent influence on the memorability of tourist experiences and BINT s. Additionally, by considering the moderating effect of SN, this study provides a comprehensive view of how these factors collectively shape tourists’ decisions and actions in the context of heritage destinations. This research has been conducted in the heritage city of Jaipur (North-Western India), which, surprisingly – despite its popularity as a heritage tourism site – has not been sufficiently explored in the scholarly research.
Nomination and remuneration committee: a review of literature
Authors: Putra Ferdy , Setiawan Doddy 
Published: April 2024

PurposeThis paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.Design/methodology/approachThis study provides a comprehensive literature review of theoretical and empirical studies published in reputable international journals indexed by Scopus.FindingsThe literature review reveals several aspects of the nomination and remuneration committee. These aspects have been classified into the definition of the nomination and remuneration committee, dimensions of the nomination and remuneration committee, measurement and research review results, reasons for conflict empirical findings, company dynamics and research on moderators, as well as recommending future research.Research limitations/implicationsOur literature review shows that nomination and remuneration committees play a role in improving board performance and company performance, reducing agency conflicts and improving corporate governance to provide implications for companies, regulators and investors and pave the way for future research.Originality/valueThis paper identifies issues related to nomination and remuneration committees, their theoretical and practical implications and avenues for future research.
COVID-19 outcomes: exploring the footprints of the pandemic on the office sector in Johannesburg, South Africa
Authors: Akinsomi Omokolade , Oladiran Olayiwola , Kaseka Zoe 
Published: April 2024

Purpose
This paper aims to explore the impact of COVID-19 on office space in Johannesburg. This study further explores the role of changing work practices in the office sector in South Africa because of the pandemic and its impact on future office space use planning and management.

Design/methodology/approach
To understand the footprints that the COVID-19 pandemic has left on the office space market in Johannesburg, this study uses semi-structured interviews, which were administered to corporate office users, and a thematic analysis was adopted to understand the views, perspectives and expectations of office users.

Findings
The study showed that space users perceive COVID-19-induced remote working as having benefits, opportunities and challenges. A notable shift in office space utilization has emerged, with employees increasingly opting for roles that permit remote work. This newfound flexibility, accommodating both on-site and remote work, often makes working from home more appealing than traditional office environments that may no longer align with users’ preferences for office spaces.

Research limitations/implications
The study is limited to Johannesburg, South Africa, and may not apply to other African markets. Ten in-depth interviews were conducted, and analysis and results were deduced; this may be considered a limitation of this study.

Practical implications
The pandemic’s impact has brought about irreversible changes, compelling policymakers and business leaders to strategize and prepare. This proactive stance aims to prevent avoidable challenges for employees and companies during future pandemics. A thoughtful approach to the post-pandemic world can usher positive changes in the office and property sector. This includes the coexistence of both remote work and on-site working models.

Originality/value
This paper provides valuable insight into some of the outcomes of the COVID-19 pandemic in South Africa that are essential for future office space use planning and management. The insights from this study extend the literature and provide novel knowledge based on an office sector in the “global south.”
Investing in security-as-a-service for e-commerce infrastructure by small and medium enterprises: a Monte Carlo approach
Authors: Nazareth Derek L. , Choi Jae , Ngo-Ye Thomas 
Published: April 2024

Purpose
This paper aims to examine the conditions under which small and medium enterprises (SMEs) invest in security services when they migrate their e-commerce applications to the cloud environment. Using a risk management perspective, the paper assesses the impact of security service pricing, security incident prevalence and virulence to estimate SME security spending at the market level and draw out implications for SMEs and security service providers.

Design/methodology/approach
Security risks are inherently characterized by uncertainty. This study uses a Monte Carlo approach to understand the role of uncertainty in the decision to adopt security services. A model relating key security constructs is assembled based on key constructs from the domain. By manipulating security service costs and security incident types, the model estimates the market-level adoption of services, security incidents and damages incurred, along with measures of their relative dispersion.

Findings
Three key findings emerge from this study. First, adoption of services and protection is higher when tiered security services are provided, indicating that SMEs prefer to choose their security services rather than accept uniformly priced products. Second, SMEs are considered price-sensitive, resulting in a maximum level of spending in the market. Third, results indicate that security incidents and damages can be much higher than the mean in some cases, and this should serve as a cautionary note to SMEs.

Originality/value
Security spending has been modeled at the firm level. Adopting a market-level perspective represents a novel contribution. Additionally, the Monte Carlo approach provides managers with tangible measures of uncertainty, affording additional information and insight when making security service adoption decisions.
Effect of digital transformation on labor income share in manufacturing enterprises: insights from technological innovation and industry–university–research collaborations
Authors: Miao Ying , Shi Yue , Jing Hao 
Published: April 2024

PurposeThis study investigates the relationships among digital transformation, technological innovation, industry–university–research collaborations and labor income share in manufacturing firms.Design/methodology/approachThe relationships are tested using an empirical method, constructing regression models, by collecting 1,240 manufacturing firms and 9,029 items listed on the A-share market in China from 2013 to 2020.FindingsThe results indicate that digital transformation has a positive effect on manufacturing companies’ labor income share. Technological innovation can mediate the effect of digital transformation on labor income share. Industry–university–research cooperation can positively moderate the promotion effect of digital transformation on labor income share but cannot moderate the mediating effect of technological innovation. Heterogeneity analysis also found that firms without service-based transformation and nonstate-owned firms are better able to increase their labor income share through digital transformation.Originality/valueThis study provides a new path to increase the labor income share of enterprises to achieve common prosperity, which is important for manufacturing enterprises to better transform and upgrade to achieve high-quality development.
The influence of management functions on the productivity of yard cargo handling equipment in container terminals
Authors: Nguyen Luong Hai 
Published: April 2024

PurposeThis empirical study explores the profound impact of management functions on the productivity of yard cargo handling equipment within container terminals.Design/methodology/approachBy closely examining crucial management aspects such as planning, organizing, leading and controlling, a comprehensive managerial behavior framework was developed through focus group studies (FGS) and focal interviews. These qualitative methods were complemented by the distribution of questionnaires to practitioners in Vietnam. To validate the concept of management functions and analyze their influence on effective management practices for equipment efficiency, a structural equation model (SEM) technique was employed using partial least-squares estimation (PLS).FindingsThe findings of this study demonstrate that planning (PL), organizing (OR) and controlling (CT) significantly contributes to the productivity of yard cargo handling equipment, while leading (LD) does not exhibit a direct positive impact.Originality/valueTheoretically, this study contributes by providing clarity to the definition, purpose and value of management functions in the field of cargo handling equipment management. Furthermore, these research findings offer valuable insights to terminal operators and managers, enabling them to optimize their management strategies and enhance productivity levels, ultimately resulting in improved operational outcomes.
Determinants of bank’s dividend policy: a life cycle theory test in Indonesia
Authors: Setiawan Setiawan , Wahyudi Sugeng , Muharam Harjum 
Published: April 2024

PurposeThis research attempts to examine bank dividend policy in Indonesia by applying the life cycle theory of dividends.Design/methodology/approachThis research used secondary data gotten from two sources: banks’ annual financial statements from 2005 to 2019 and the number of observation samples was 510 from 42 banks. Random Effects Logit Model (RELM) is used to detect the influence of independent variables on Propensity to Pay Dividends (PPD) and Random Effects Tobit Model (RETM) is used to test the influence of independent variables on Dividend Payout Ratio (DPR).FindingsThe RELM results show that Retained Earnings to Total Equity (RE/TE), Retained Earnings to Total Asset (RE/TA) and bank age have a positive impact on the propensity to pay dividends (PPD) while bank growth (GRW) has a negative impact. The RETM results reveal that RE/TE, ROA and bank size have a positive impact on the dividend payout ratio (DPR) while GRW has a negative impact. This analysis also discovers that the capital adequacy ratio (CAR) and Non-performing Loans (NPL) is one important factor considered by banks in Indonesia in determining their dividend policy.Research limitations/implicationsThis study contributes to enriching literature in finance, especially in the life cycle theory of dividends. Also, it can be a guide to consider by investors before deciding to put their shares in banks in Indonesia.Originality/valueResearch on bank-specific life cycle theory is very difficult to find, especially in the Indonesian context, so this research can enrich the body of knowledge on dividend decisions.
Equity ownership concentration and firm growth: the moderating role of industry growth
Authors: Torres Pedro , Silva Pedro , Augusto Mário 
Published: April 2024

Purpose
The effects of ownership concentration on firm performance usually considers two conflicting perspectives: monitoring and expropriation hypotheses. Past studies have produced mix findings. This study aims to shed light on this relationship by focusing on a specific measure of firm performance, firm growth. The moderating effect of industry growth in the aforementioned relationship is also considered, which advances knowledge on the role of moderators.

Design/methodology/approach
This study resorts to data from a sample of 21,476 Portuguese firms, which is examined using hierarchical linear modelling. This approach is adequate because the data has a hierarchical structure: the firms are nested within industries.

Findings
The results show that equity ownership concentration has a positive effect on firms’ growth and that industry growth amplifies this relationship. Ownership concentration can spur effective monitoring, thereby alleviating principal–agent conflicts of interest and speeding up decision-making, enabling timely competitive actions that promote growth.

Research limitations/implications
The research conceives ownership structure in two groups. However, equity ownership concentration often acquires more complex shapes. In addition, the data used is from a single country.

Practical implications
The results show that firms pursuing growing strategies and operating in growing industries benefit from equity concentration.

Originality/value
Different from past studies, this study focuses on firm growth performance and considers the moderating effect of industry growth.
CEO’s IT background and continuous green innovation of enterprises: evidence from China
Authors: Pan Junyu , Bao Han , Cifuentes-Faura Javier , Liu Xiaoqian 
Published: April 2024

Purpose
This paper aims to examine whether chief executive officer’s (CEO) information technology (IT) background can affect enterprises’ continuous green innovation (CGI).

Design/methodology/approach
This study uses the data of China’s listed enterprises from 2011 to 2019.

Findings
The statistical results reveal that when a company hires a CEO with an IT background, its CGI can be higher. Firm ownership, firm digitization and industry bias alter the impact of CEO’s IT background on firms’ CGI. This effect is most pronounced in non-state-owned enterprises (non-SOEs), high-digitalized enterprises and skill-biased industries, while not in SOEs, low-digitalized enterprises and labor-biased industries.

Practical implications
This study has practical implications, as it measures CGI of enterprises. It also points to the necessity for a CEO’s IT background to enhance CGI.

Social implications
The findings provide new strategies for incentivizing sustainable development and green innovation.

Originality/value
To the best of the authors’ knowledge, this study is the first to discuss the association between CEO’s IT background and enterprises’ CGI. The conclusions enrich both upper echelons theory and enterprise green innovation literature.