bluuebunny/crossref_metadata_2025_split huggingface dataset:
The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence
Authors: Khelil Imen 
Published: January 2023

PurposeThis paper aims to examine the association between the working relationship between internal and external auditors and the moral courage of internal auditors to report management fraud in the Tunisian setting.Design/methodology/approachData are gathered from 163 internal auditors working in Tunisian companies and a partial least squares–structural equation model (PLS-SEM) is used to test the hypothesis regarding the effect of the cooperation between internal and external auditors on internal auditors’ moral courage.FindingsThe results of this study provide strong empirical support for the positive impact of the working relationship between internal and external auditors on internal auditors’ moral courage to report management fraud and unethical behaviors.Practical implicationsThe reported results increase the awareness of Tunisian regulators to enact regulations that strengthen the collaboration between internal and external auditors to promote internal auditors’ moral courage and then limit fraud and improve organizational performance in the Tunisian setting.Originality/valueThis paper fills one of the major research gaps in internal audit and moral courage research streams by revealing that the courageous behavior of internal auditors can be fostered by specific means efficacy such as the working relationship between internal and external auditors.
Transformational leadership and supply chain innovativeness: mediating role of knowledge sharing climate and moderating role of supply base rationalization
Authors: Zhang Cailin , Li Suicheng , Liu Xinmeng , Wang Xiang 
Published: January 2023

PurposeThe purpose of this paper is to explore whether and how transformational leadership affects innovativeness in the supply chain context by addressing the following research questions: (1) Whether transformational leadership might help foster conditions for knowledge sharing and lead to supply chain innovativeness (SCI) in China firms? (2) Does supply base rationalization play a moderating role in the above relationship?Design/methodology/approachSurvey data consisting of 144 valid responses were collected from supply chain innovation and application pilot projects in 55 cities of China. Confirmatory factor analysis (CFA) confirmed the reliability and validity of measures, and hierarchical linear regression and bootstrapping were used to test all hypotheses.FindingsThe results obtained reveal that supply chain knowledge sharing partially mediate the relationship between transformational leadership and SCI. Also, supply base rationalization positively moderates the mediated relationship between transformational leadership and SCI.Practical implicationsManagers and decision-makers of supply chain leader firms who want to enhance their entire SCI to deal with unexpected supply chain disruptions are highly recommended to adopt transformational behavior across the supply chain, as well as to develop the knowledge sharing culture, resulting from transformational leadership. In addition, leading firms should be dedicated to structuring their supply base, keeping it at the right size and complexity.Originality/valueThe present study emphasizes previous results and provides additional evidence that supply chain leaders’ adoption of transformational behavior can reinforce entire SCI through knowledge sharing in light of the disruptions facing supply chains in developing countries.
Exploring team collective voice: the case of software development teams in Vietnam
Authors: Hoang An L. , Phan Anh T.T. , Dong Dam X. , Tran Trang T.H. , Nguyen Chinh T. 
Published: January 2023

PurposeThe team voice (TV) concept has been largely understudied, with different definitions and understandings among prior research creating confusion for readers and future researchers. This study proposes a unified definition and connotation of TV that captures TV's collective meaning and highlights TV's vital role in Eastern contexts.Design/methodology/approachThis study applied the constructivist grounded theory (CGT) methodology to collect and analyze qualitative data from Vietnam software companies. A total of 32 software development managers and employees were interviewed regarding TV behavior of the managers and employees.FindingsThe findings emphasize that TV should not be understood as team members' average or aggregate voice. Rather, TV should be understood as the shared voice of team members toward higher management, other teams or individuals in the organization in an attempt to challenge/change the status quo [team collective voice (TCV)]. The findings also reveal the characteristics of TCV (purpose, voicing and consensus mechanisms), TCV's different types and important roles in the context of an Eastern country operating under weak institutions.Originality/valueThis exploratory study was able to clarify different connotations of employee voice at the team level, which helps raise awareness among scholars on the collective nature of TV and guides successive researchers away from inconsistent understandings of the term. The study also reveals certain institutional conditions that foster this type of voice and suggests the employee voice concept should not be examined independently from the concept's institutional context. The proposed typology contributes comprehensively to this conceptual work of TCV as the topology reveals the concept's multidimensionality and aids future research on measurement construction.
Experimental investigation on structural response of multi-story buildings subjected to differential settlement of its foundations
Authors: Chen Wenxue , Hanna Adel 
Published: January 2023

PurposeThis article aims to address an outstanding problem dealing with the structure of multi-story buildings subjected to differential settlement of the building's foundation.Design/methodology/approachDifferential settlement between foundation units of multi-story structures has been responsible for causing damage to buildings and often catastrophic failure and loss of life. The dynamic changes in the loading conditions of the structure and the changes in the underlying ground due to environmental changes are causing this undesirable differential settlement, which is manifested in the form of additional stresses in beams, columns and distortion of the structure elements. This study presents the results of an experimental investigation on a prototype model of a multi-story building subjected to differential settlement of the building's foundation. The model is a four-floor aluminum structure, instrumented to measure the stresses induced in the structure elements due to the settlement of a center, edge and corner column, respectively, which represent the critical conditions of the structure.FindingsThe experimental results of this study can be used as a guideline for the design of structures.Originality/valueThe current study is the original research developed by the authors.
Does one size fit all? Environmental reporting in New Zealand: the perspective of configuration theory
Authors: Perera Ahesha 
Published: January 2023

Purpose
This study aims to examine how different combinations of firm determinants enhance environmental reporting (ER) in New Zealand.

Design/methodology/approach
This study collects data from annual and sustainability reports of 145 listed companies in New Zealand. This study uses content analysis to examine the extent of ER and then the fuzzy set qualitative comparative analysis (FsQCA) to determine the configurations of determinants of reporting.

Findings
The findings reveal ten configurations of determinants showing that ER relies on the existence or non-existence of other firm determinants such as firm size, profitability, ownership and presence of an environment committee (EC). Among ten configurations, ER*∼ROE (ROE denotes return on equity; firms with no profitability but with ECs) stands out, indicating that ER is strongly influenced by the presence of an EC when no profitability exists.

Research limitations/implications
The configuration analysis in this study extends the current ER literature.

Practical implications
The findings provide insight into the management to look for new paths when they make environmental-related strategies based on the existence and non-existence of firm determinants. The findings also support policymakers considering multiple combinations of criteria when mandating ER to promote better climate risk reporting in New Zealand.

Originality/value
Previous studies on determinants of ER mainly use regression analysis to analyse their data. In contrast, the current study uses configuration analysis.
Perceived injustice and brand love: the effectiveness of sympathetic vs empathetic responses to address consumer complaints of unjust specific service encounters
Authors: Ahmad Fayez , Guzmán Francisco 
Published: January 2023

Purpose
Negative online consumer reviews represent different forms of injustice. The effect of different types of injustice experienced in a service encounter on a brand is unknown. This study aims to investigate the effect and cause of different forms of injustice on brand love. It also explores which type of responses are more effective to mitigate their damaging effect.

Design/methodology/approach
One text mining, using SAS enterprise miner, and three experimental studies were conducted. ANOVA and mediation and moderation analyses were conducted to test the hypotheses.

Findings
Negative reviews specific to procedural injustice are more damaging than reviews specific to distributive or interactional injustice experienced in a service encounter. The underlying reason behind this differential effect is that perceived procedural injustice influences consumers more to punish the brand, resulting in a greater negative effect on brand love. To counter the damage, a sympathetic, rather than empathetic, brand response is more effective.

Originality/value
This study contributes to justice theory and brand love literature by providing evidence that procedural injustice triggers the highest level of willingness to punish and thus the lowest level of brand love. Consequently, willingness to punish, rather than emotion, is found to be the underlying reason behind procedural injustice having the strongest negative effect on brand love.
Industry 4.0 technology capabilities, resilience and incremental innovation in Australian manufacturing firms: a serial mediation model
Authors: Nakandala Dilupa , Yang Richard , Lau Henry , Weerabahu Samanthi 
Published: January 2023

PurposeThere is a well-documented trend among businesses for applying continuously improving, technologically-supported processes. This trend, in part, responds to evolving and challenging business environments and competitive pressures. It also increasingly mandates the need for businesses to invest in improving their digital capabilities and is driven by the expectation that such investments will better equip them for uncertain times. The COVID-19 pandemic presented disruptions to the supply chain, logistics, operations, market demand and labour supply, with industry reports providing evidence that businesses with digital capabilities were better able to respond to such disruptions promptly and appropriately. The study aims to investigate the effects of Industry 4.0 (I4.0) technologies on business operations and supply chain resilience.Design/methodology/approachThe authors surveyed 117 Australian manufacturing firms using an online survey and analysed the data by using the partial least square structural equation modelling method.FindingsThe authors found I4.0 capabilities directly and positively impact supply chain resilience and that incremental innovation acts as a complementary mediator for the I4.0 technologies’ relationship with supply chain resilience. I4.0 technology capability needs to first transfer to incremental innovation for operations resilience. The authors also found that incremental innovation and operations resilience are serial mediators in the relationship between I4.0 technologies and supply chain resilience.Originality/valueThis research linked the three research areas of I4.0 implementations, innovation capabilities and resilience. To the best of the authors’ knowledge, there has not been a previous study that investigated all three constructs together. Also, this study considered operations resilience and supply chain resilience as two distinct constructs and found I4.0 technologies had differential effects on them. The findings, thus, provide a novel contribution to the resilience, organizational capability and innovation literature. The investigations make clear to business practitioners how investments in technology and innovation capabilities translate into the resilience that is required in periods of disruption to business certainty.
School quality as a catalyst for bidding wars and new housing development
Authors: Liu Crocker H. , Smith Patrick S. 
Published: January 2023

AbstractWe provide new evidence of the demand for better schools as manifested in bidding wars and changes to the built environment. Using repeat sales before and after a redistricting, we exploit shocks to school quality arising from the continuous, unexpected redistricting of school attendance boundaries in Atlanta. We find that houses redistricted to higher (lower) quality schools are more (less) likely to be involved in a market‐driven bidding war. Similarly, undeveloped, redistricted parcels that receive a positive (negative) school quality shock are more (less) likely to be developed. School quality shocks also have a causal effect on house prices and time‐on‐market.
Economic consequences of injury in female Australian footballers: A prospective observational study of emergency department presentations
Authors: Gill Stephen D , Stella Julian , Chatterton Mary Lou , Lowry Nicole , Kloot Kate , Reade Tom , Baker Tim , Hayden Georgina , Ryan Matthew , Seward Hugh , Page Richard S 
Published: January 2023

AbstractObjectiveInvestigate the economic consequences of injuries to female Australian footballers from a health sector and societal perspective.MethodsThis prospective observational study invited 242 females to complete an online questionnaire 3–6 months following an Australian football injury which involved presentation to an ED in Victoria, Australia. The questionnaire inquired regarding healthcare use, time off work, return to playing football and extent of recovery following injury. Relevant information was also extracted from respondents' medical records regarding injury‐type, body part injured, investigations and treatments. Healthcare costs were determined for each respondent's ED presentation, hospital admission/s (when relevant), and subsequent healthcare use. Societal costs were determined as lost income to the respondent and/or carer.ResultsA total of 108 people responded to the questionnaire. Sprains/strains and fractures accounted for 84.2% of respondents' injuries. Sixteen respondents (14.8%) required admission to hospital at the time of injury and 81 (75.0%) required subsequent healthcare appointments following discharge from the ED or hospital. Time off work or school following the injury was common (64.8% of respondents) and 27.8% of respondents had a carer take time off work. More than 80% of respondents missed training and matches following the injury. The median healthcare cost per respondent was AUD$753 and the median cost due to work absence was AUD$1393. One‐quarter of respondents reported a full recovery.ConclusionsInjuries to female Australian footballers can produce substantial healthcare and societal costs, which has important implications for healthcare provision and prioritising and implementing injury prevention programmes and post‐injury rehabilitation.
Determination of biogenic amines in chicken, beef, and mutton by dansyl chloride microwave derivatization in Malaysia
Authors: Yue Chen Son , Lim Ah Kee , Chia Meow Lin , Wong Pei Yin , Chin Joey Siew Rey , Wong Weng Hang 
Published: January 2023

AbstractIn this study, an improved dansyl‐chloride derivatization technique using a microwave synthesizer was used for the qualitative and quantitative analyses of biogenic amine in the fresh meat samples. The derivatization technique was optimized in terms of temperature, reaction time, and spinning speed. The derivatization method together with a validated reversed‐phase HPLC‐DAD method was used for the determination of biogenic amines in chicken, beef, and mutton sold in the wet market. The results of the analyses showed that tryptamine, putrescine, and histamine were generally detected in all the three types of meat. Higher levels of histamine were found in chicken and beef. However, low levels of histamine were observed in mutton. Tyramine was either detected low or moderate in all the three types of meat. The biogenic amines of the fresh meat sold in the wet market is generally higher than the reported values. The mechanisms of biogenic amines‐dansyl‐chloride formation were investigated and proposed.Practical ApplicationThe biogenic amine derivatization method was improved. The improved derivatization method can be potentially used for various food products beside meats for routine biogenic amine analyses due to its fast analysis time and simplicity. High levels of biogenic amines were generally found in the meat sold in the wet markets. However, proper handling of the raw meat can reduce the risk of infection.
Effect of reduced genomic representation on using runs of homozygosity for inbreeding characterization
Authors: Lavanchy Eléonore , Goudet Jérôme 
Published: January 2023

AbstractGenomic measures of inbreeding based on identical‐by‐descent (IBD) segments are increasingly used to measure inbreeding and mostly estimated on SNP arrays and whole‐genome sequencing (WGS) data. However, some softwares recurrently used for their estimation assume that genomic positions which have not been genotyped are nonvariant. This might be true for WGS data, but not for reduced genomic representations and can lead to spurious IBD segments estimation. In this project, we simulated the outputs of WGS, two SNP arrays of different sizes and RAD‐sequencing for three populations with different sizes and histories. We compare the results of IBD segments estimation with two softwares: runs of homozygosity (ROHs) estimated with PLINK and homozygous‐by‐descent (HBD) segments estimated with RZooRoH. We demonstrate that to obtain meaningful estimates of inbreeding, RZooRoH requires a SNPs density 11 times smaller compared to PLINK: ranks of inbreeding coefficients were conserved among individuals above 22 SNPs/Mb for PLINK and 2 SNPs/Mb for RZooRoH. We also show that in populations with simple demographic histories, distribution of ROHs and HBD segments are correctly estimated with both SNP arrays and WGS. PLINK correctly estimated distribution of ROHs with SNP densities above 22 SNPs/Mb, while RZooRoH correctly estimated distribution of HBD segments with SNPs densities above 11 SNPs/Mb. However, in a population with a more complex demographic history, RZooRoH resulted in better distribution of IBD segments estimation compared to PLINK even with WGS data. Consequently, we advise researchers to use either methods relying on excess homozygosity averaged across SNPs or model‐based HBD segments calling methods for inbreeding estimations.
Comparative demography of a specialist and generalist fruit fly: Implications for host use and pest management
Authors: Balagawi Solomon , Drew Richard A. I. , Clarke Anthony R. 
Published: January 2023

AbstractHost plants used by phytophagous insects can have significant consequences on demography parameters, overall lifetime fitness and their subsequent population dynamics. Here, we conduct a comparative demographic study between the specialist Zeugodacus cucumis (French) and generalist Bactrocera tryoni (Froggatt) (Diptera: Tephritidae) to determine whether the host plants used by these fly species play any role in their overall lifetime fitness and explains current host use patterns. These two fly species are pests within the north‐eastern region of Australia and we further aimed to use complete life‐history data to determine the population parameters and models that would help identify the sensitive life‐history stage that could be targeted for effective field management. Eggs collected from laboratory‐reared flies were inoculated into organically grown fruits of both the primary and alternate host plant cultivars of both fly species. The proportion surviving each life stage from egg through to adult and fecundity were monitored for all cohorts from the different plant cultivars. Complete stage‐base life‐tables for cohorts of each fly species developing from each fruit cultivar were constructed, and the key demographic parameters and population models were analysed using PopTools matrix model programme. Our results showed that the host used by each fly species had significant consequences on fly demographic parameters and hence their overall lifetime fitness. The generalist B. tryoni was able to compensate for the fitness loss experienced at the pre‐adult stage by having adults with higher fecundity, but this was not the case for the specialist Z. cucumis. Stage‐base population models revealed that the population growth rate of both species was highly sensitive at the adult reproductive stage, indicating that manipulating probability of survival at this life stage would effectively manage populations of these pest species. This study provides the empirical evidence of undertaking complete life history demography studies of phytophagous insects to accurately understand their lifetime fitness consequences of using a certain host, their observed host use patterns, and overall population dynamics. We suggest that any efforts to manage dacine fruit fly pest population should consider life‐history consequences of host use.