bluuebunny/crossref_metadata_2025_split huggingface dataset:
Organizational resilience of audit firms – evidence from the outbreak of the COVID-19
Authors: Haga Jesper , Ittonen Kim 
Published: January 2024

PurposeThis paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.Design/methodology/approachThe authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.FindingsThis study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.Research limitations/implicationsThe results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.Practical implicationsThe findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.Originality/valueThis study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.
Unveiling the hidden symphony: board dynamics and carbon emission disclosure – a meta-analysis study in the realm of developed markets
Authors: Alfi Coky Fauzi , Mohamad Maslinawati , Hussainey Khaled 
Published: January 2024

PurposeThis study conducts a meta-analysis to investigate the impact of board diversity, independence and size on carbon emission disclosure.Design/methodology/approachThe results of 22 empirical investigations on the association between board qualities and carbon emission disclosure are synthesised using a meta-analysis approach. Inclusion and exclusion criteria are established, and search strategies are devised to locate relevant material. Data extraction entails gathering important information such as the names of the authors, variables and correlation coefficients. Fisher's z-transformation is used to compute and synthesise effect sizes and assumptions, sensitivity testing and subgroup analysis are performed to assess the robustness of the findings.FindingsA substantial association was discovered between board characteristics and carbon emission disclosure. Board independence and gender diversity revealed small to medium-strength positive relationships, whilst board size had a medium-strength positive correlation. The study periods varied from 2011 to 2022, with 2018 having the most studies. However, highly heterogeneous groups were discovered; further subgroup analyses were then carried out to sort out this issue.Research limitations/implicationsSeveral limitations were recognised due to the limited number of studies and heterogeneity, although subgroup analysis was used to reduce the influence of heterogeneity. To investigate alternate outcomes, more analysis of the heterogeneity level and potential modifications to the model assumptions may be required.Practical implicationsCompanies should consider board size, independence and gender diversity when formulating long-term competitive strategies in the climate change movement. These characteristics can aid in bridging information gaps and garnering stakeholder support for carbon-reduction initiatives.Originality/valueThis meta-analysis addresses a gap in the literature by addressing prior studies' conflicting and inconsistent findings on the association between board characteristics and carbon emission disclosure. It employs a rigorous approach and synthesis strategy to provide a thorough and robust understanding of the crucial role of board characteristics in carbon emission disclosure.
The impact of recapitalisations and bank competition on Greek bank net interest margins
Authors: Mamatzakis Emmanuel 
Published: January 2024

PurposeThis study investigates the reasons behind the very high net interest margins in the Greek banking industry compared to the euro-area, focussing on the association between bank competition and recapitalisations.Design/methodology/approachThe author conducts a dynamic panel analysis covering the period from the early 2000s to 2021, that controls for possible endogeneity and treats for heterogeneity. The author also employs local projections impulse response functions that control for structural changes in Greek banking.FindingsThe author finds that low bank competition has contributed to high net interest margins in Greece. Interestingly, the impact of recapitalisations conditional to low bank competition has had a significant further impact on increasing net interest margins, which is a noteworthy case due to several Greek bank recapitalisations in the last ten years. The author’s findings are supported by local projections impulse response functions.Originality/valueTo mitigate distortions in bank competition, the author argues to accelerate steps toward the direction of the banking union and a common bank regulation framework in the euro-area.
Development of university–industry partnership in Armenia: university perspective
Authors: Khachatryan Karlen , Hakobjanyan Anna , Nikoghosyan Krisitne , Keryan Tigran 
Published: January 2024

Purpose
The purpose of this study is to investigate university–industry partnerships in Armenia from the viewpoint of universities. By doing so, it contributes to the existing literature on university–industry collaboration by identifying and addressing the specific challenges that impede the establishment of successful university–industry partnerships in Armenia and other post-Soviet countries.

Design/methodology/approach
A comprehensive literature review was conducted to examine the barriers, benefits and institutional, functional framework of collaboration. Additionally, this study used a survey methodology to gather data from faculty managing staff members at six Armenian higher educational institutions on various aspects of university–industry collaboration as well as the perceptions and experiences of the participants.

Findings
The results show that the effectiveness and applicability of the university–industry collaboration channels and institutional structures in six higher educational institutions are limited. Specifically, the channels that rely on academic entrepreneurship and innovation were found to be currently unviable. Moreover, the existence of spin-offs and start-ups is notably absent. Furthermore, limited access to funding and inadequate entrepreneurial support systems pose significant barriers to developing university–industry partnerships in Armenian reality.

Originality/value
This study represents a pioneering effort within the context of Armenian higher educational institutions, as it is the first time a survey has been organized to specifically investigate the topic of university–industry partnerships. Before this study, there was a lack of empirical research and data collection on this topic in Armenian higher education settings. Therefore, this research holds significant originality and contributes to filling the existing gap in knowledge regarding university–industry partnerships in Armenia. The research is shedding light on a previously unexplored area and providing a valuable contribution to the field of university–industry collaboration research in Armenia and other post-Soviet countries.
Reviewing executive remuneration decision-making and reporting: implications for theory and practice
Authors: Perkins Stephen J. , Shortland Susan 
Published: January 2024

PurposeThe purpose of this viewpoint is to comment on the implications of the Financial Reporting Council’s (FRC) Review and Consultation Documents expected to update regulation governing the determination/reporting of executive remuneration in UK stock market listed companies. Practical points from actors involved in executive remuneration decision-making/reporting are presented, set within the context of neo-institutional theory.Design/methodology/approachThis qualitative research systematically analyses UK Corporate Governance Codes, the FRC’s recent Review/Consultation and peer-reviewed published studies of executive pay determination based on in-depth interviews with non-executive directors, institutional investors, executive pay advisers and human resources (HR) professionals.FindingsFurther regulation, while providing coercive influence over executive remuneration decision-making, is likely to lead to only limited change in processes and reporting due to benchmarking, the make-up of Remco membership and shareholders' preferences. Mimetic and normative isomorphic forces work against coercive isomorphism leading to resistance to change as decision-makers strive to safeguard their social status/reputations.Practical implicationsReviewing executive remuneration package components and paying attention to company strategy, sustainability and values in pay determination are welcomed but recognised as difficult to achieve. Drawing upon a wider range of information sources/voices can assist in broadening the discussion. HR professionals can help widen stakeholder input to executive remuneration decision-making.Originality/valueThe authors’ viewpoint is grounded in peer-reviewed empirical data that draws directly upon the views/experiences of executive remuneration decision-makers to identify problems in adhering to FRC recommendations for change. The authors extend the meta-theoretical perspective of neo-institutional theory – specifically institutional isomorphism – as providing explanatory and predictive power to understand executive pay decision-making.
Incivility organizational norms, incivility to coworkers and emotional exhaustion via supervisors' incivility: an intervention through changing organizational policies
Authors: Yun Mansik , Do Nga , Beehr Terry 
Published: January 2024

PurposeThe purpose of the current research is to examine the crucial role of employees' perception of an incivility norm in predicting supervisors' incivility behaviors, which in turn, results in employees enacting incivility toward their coworkers and employees' emotional exhaustion.Design/methodology/approachIn Study 1, an experience sampling method (a daily-diary approach) in which 143 male participants from several construction sites completed a total of 1,144 questionnaires was used . In Study 2, cross-sectional data from 156 male employees working in a manufacturing organization was collected. In Study 3, a quasi-experiment was conducted in which 33 and 36 employees were assigned to the intervention and control groups, respectively.FindingsIn Studies 1 and 2, it was revealed that employees are likely to experience their supervisor’s incivility behaviors when perceiving such incivility behaviors are more acceptable within the organization (incivility norm). Further, once employees experience incivility from their supervisor, they are more likely to enact incivility toward their coworkers and experience emotional exhaustion. In Study 3, changing organizational policies via implementing grievance procedures was effective in improving the study’s outcome variables.Originality/valueIncivility norms predict some negative work outcomes such as incivility behaviors as both a victim and instigator, and emotional exhaustion. Further, reducing an adverse organizational norm (i.e. incivility norm) via instituting grievance procedures was effective in reducing incivility behaviors and emotional exhaustion.
Predictor of depression and anxiety among caregivers of hospitalized patients with mental illness
Authors: Hasan Abd Alhadi , Alsulami Amal 
Published: January 2024

Purpose
The study aims to identify the predictors of depression and anxiety among carers of hospitalized patients with mental illness in Eradah Complex for Mental Health Hospital.

Design/methodology/approach
A descriptive correlational study design was conducted using a convenient sample of family carers of patients with mental illness (N = 216). The study used the Beck Depression Inventory and Anxiety Inventory scales.

Findings
The results of regression models revealed that the socio-demographic characteristics of the family carers showed that age is a statistically significant predictor of family carers depression and anxiety scores. In addition, the age of the family carers explained 36% of the variance in the family carers depression and anxiety scores, while marital status explained 64% of the total variance in the family carers’ depression and anxiety scores. Furthermore, having received support in caring significantly predicted depression and anxiety scores, and this was the case for occupation status and being diagnosed with any form of chronic illness.

Practical implications
Based on the findings of this study, the authors opine that evaluations of carers’ cognitive strategies and social support are needed to determine the risk of depression in carers of mental patients.

Originality/value
This study is the one of the limited studies conducted in Saudi Arabia to identify predictor of depression and anxiety among caregivers of hospitalized patients with mental illness. The study has used a validated scales to assess the main study outcomes.
The moderating effect of leader-member exchange on the relationship between technostress and organizational commitment
Authors: Choi Youngkeun 
Published: January 2024

Purpose
Based on the conservation of resource theory, this study aims to develop and test the relationship between workplace technostress and affective organizational commitment. It assumes that the direct relationship between workplace technostress and affective organizational commitment is moderated by perceived organizational support.

Design/methodology/approach
For this, this study used a survey method and multiple regression analyses with multisource data from 257 Korean employees.

Findings
The results suggest the following. First, workplace technostress was negatively associated with affective organizational commitment fully. Second, there was a stronger negative relationship between workplace technostress and affective organizational commitment for employees with low as opposed to those with high levels of leader–member exchange.

Practical implications
This study provides practical implications that are directly related to the performance management of employees under technostress.

Originality/value
To the best of the authors’ knowledge, this study is the first one to examine the moderating effect of leader–member exchange on the relationship between technostress and affective organizational commitment.
Understanding how law enforcement agencies share information in an intelligence-led environment: how operational context influences different approaches
Authors: Phythian Rebecca , Kirby Stuart , Swan-Keig Lauren 
Published: January 2024

PurposeThe importance of multi-agency information sharing is recognised as central to tackling crime and disorder in an intelligence-driven environment. However, whilst technology can facilitate and enhance this process, barriers to effective agency information exchange are consistently reported. This paper aims to categorise how information sharing takes place in a law enforcement operational setting and whether there is scope to improve the process.Design/methodology/approachThere were two stages to the method; firstly, a select group of practitioners with intelligence-related experience (n = 28) were interviewed to identify the most common approaches to operational information sharing. This generated a categorisation model, which was tested with a larger group of practitioners (n = 73). A mixed-methods approach was adopted.FindingsThe research found consensus surrounding four different approaches to information sharing, labelled as: (1) inform and request, (2) meet and share, (3) customised database and (4) integrated systems. These are used at various levels of frequency, dependent on the operational context.Originality/valueThis research provides original evidence-based research to show law enforcement practitioners vary in the way they share information. By demystifying and categorising the process, it provides understanding for practitioners, policymakers and researchers, allowing barriers to be more readily tackled in a much more cost-effective manner.
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China
Authors: Yang Xiuyun , Han Qi 
Published: January 2024

Purpose
The purpose of this study is to investigate whether the corporate environmental, social and governance (ESG) performance of enterprise is influenced by the enterprise digital transformation. In addition, this study explains how enterprise digital transformation affects ESG performance.

Design/methodology/approach
The sample covers 4,646 nonfinancial companies listed on China’s A-share market from 2009 to 2021. The study adopts the fixed-effects multiple linear regression to perform the data analysis.

Findings
The study finds that enterprise digital transformation has a significant inverted U-shaped impact on ESG performance. Moderate digital transformation can improve enterprise ESG performance, whereas excessive digital transformation will bring new organizational conflicts and increase enterprise costs, which is detrimental to ESG performance. This inverted U-shaped effect is more pronounced in industrial cities, manufacturing industries and enterprises with less financing constraints and executives with financial backgrounds. Enterprise digital transformation mainly affects ESG performance by affecting the level of internal information communication and disclosure, the level of internal control and the principal-agent cost.

Practical implications
The government should take multiple measures to encourage enterprises to choose appropriate digital transformation based on their own production behaviors and development strategies, encourage them to innovate and upgrade their organizational management and development models in conjunction with digital transformation and guide them to use digital technology to improve ESG performance.

Social implications
This study shows that irrational digital transformation cannot effectively improve the ESG performance of enterprises and promote the sustainable development of the country. Enterprises should carry out reasonable digital transformation according to their own development needs and finally improve the green and sustainable development ability of enterprises and promote the sustainable development of society.

Originality/value
This study examines the relationship between enterprise digital transformation and ESG performance. Different from the linear relationship between the two in previous major studies, this study proves the inverse U-shaped relationship between enterprise digital transformation and ESG performance through mathematical theoretical model derivation and empirical test. This study also explores in detail how corporate digital transformation affects ESG performance, as well as discusses heterogeneity at the city, industry and firm levels. It is proposed that enterprises should take into account their own characteristics and carry out reasonable digital transformation according to their development needs.
A novel linear displacement sensor based on double-threshold decoding algorithm
Authors: Kang Jian , Zhong Libei , Hao Bin , Su Yuelong , Zhao Yitao , Yan Xianfeng , Hao Shuanghui 
Published: January 2024

Purpose
Most of the linear encoders are based on optics. The accuracy and reliability of these encoders are greatly reduced in polluted and noisy environments. Moreover, these encoders have a complex structure and large sensor volume and are thus not suited to small application scenarios and do not have universality. This paper aims to present a new absolute magnetic linear encoder, which has a simple structure, small size and wide application range.

Design/methodology/approach
The effect of swing error is analyzed for the sensor structural arrangement. A double-threshold interval algorithm is then proposed to synthesize multiple interval electrical angles into absolute angles and convert them into actual displacement distances.

Findings
The final linear encoder measurement range is 15.57 mm, and the resolution reaches ± 2 µm. The effectiveness of the algorithm is demonstrated experimentally.

Originality/value
The linear encoder has good robustness, and high measurement accuracy, which is suitable for industrial production. The linear encoder has been mass-produced and used in an electric power-assisted braking system.
Empirical analysis of key operational characteristics of lean six sigma and Industry 4.0 integration
Authors: Wankhede Vishal Ashok , Vinodh S. , Antony Jiju 
Published: January 2024

PurposeTo achieve changing customer demands, organizations are striving hard to embrace cutting-edge technologies facilitating a high level of customization. Industry 4.0 (I4.0) implementation aids in handling big data that could help generate customized products. Lean six sigma (LSS) depends on data analysis to execute complex problems. Hence, the present study aims to empirically examine the key operational characteristics of LSS and I4.0 integration such as principles, workforce skills, critical success factors, challenges, LSS tools, I4.0 technologies and performance measures.Design/methodology/approachTo stay competitive in the market and quickly respond to market demands, industries need to go ahead with digital transformation. I4.0 enables building intelligent factories by creating smart manufacturing systems comprising machines, operators and information and communication technologies through the complete value chain. This study utilizes an online survey on Operational Excellence professionals (Lean/Six Sigma), Managers/Consultants, Managing Directors/Executive Directors, Specialists/Analysts/Engineers, CEO/COO/CIO, SVP/VP/AVP, Industry 4.0 professionals and others working in the field of I4.0 and LSS. In total, 83 respondents participated in the study.FindingsBased on the responses received, reliability, exploratory factor analysis and non-response bias analysis were carried out to understand the biasness of the responses. Further, the top five operational characteristics were reported for LSS and I4.0 integration.Research limitations/implicationsOne of the limitations of the study is the sample size. Since I4.0 is a new concept and its integration with LSS is not yet explored; it was difficult to achieve a large sample size.Practical implicationsOrganizations can utilize the study findings to realize the top principles, workforce skills, critical success factors, challenges, LSS tools, I4.0 tools and performance measures with respect to LSS and I4.0 integration. Moreover, these operational characteristics will help to assess the organization's readiness before and after the implementation of this integration.Originality/valueThe authors' original contribution is the empirical investigation of operational characteristics responsible for I4.0 and LSS integration.