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International Journal of Business Governance and Ethics

International Journal of Business Governance and Ethics (IJBGE)

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International Journal of Business Governance and Ethics (26 papers in press)

Regular Issues

  • Mediation Effect of Reputation on the Stakeholders’ Centric CSR and Financial Performance Relationship   Order a copy of this article
    by Neha Kumar, Parul Kumar, Devesh Nigam 
    Abstract: This paper aims to investigate the relation between stakeholder led CSR, reputation and the financial performance. The stakeholders considered in the research were employees, environment, community, customers and investors. The reputation of the company has been taken as the mediator to analyse the change in CSR and financial performance relationship. A questionnaire was designed having 30 items enumerating the seven constructs. The structured equation modelling has been used to analyse the conceptual model of the impact of CSR on reputation and then on financial performance. The results concluded that all the stakeholders were significant in influencing the CSR decision making, with employees and investors being the most significant ones. It was also concluded that CSR positively impacts the reputation and reputation fully mediates the relationship between CSR and financial performance. Thus, major implication of the study is that managers can adopt the stakeholders centric CSR activities so as generate the positive reputation which in turn would positively impact the companys sales revenue and profit.
    Keywords: company’s act; corporate social responsibility; CSR; employees; women director; structured equation modelling; investors.
    DOI: 10.1504/IJBGE.2020.10030469
     
  • Can new corruption legislation drive guanxi out of business? Western and Chinese multinational managers perceptions   Order a copy of this article
    by Lyubov Berweger, Dieu Hack-Polay, Mahfuzur Rahman 
    Abstract: The study examined executives attitude to and perception of guanxi and the ethical ramifications of guanxi practices in relation to Western values and ethics. The research involved semi-structured interviews with 12 high level Western and Chinese multinational executives. A contribution of the paper is to highlight that, though it challenges some deeply rooted Western stances on ethical values, guanxi remains a necessary passport to access Chinese business. The executives believe that the tenacity of guanxi is associated with the ongoing strength of Chinese culture and economy. Thus, while some Western executives may feel uneasy about guanxi in modern business, their Chinese counterparts do not perceive guanxi as contravening ethics. The managerial implications for organisations centre on the need to assess guanxi as social capital. The research contributes to fill empirical gaps related to using guanxi as social capital to enhance international business.
    Keywords: guanxi; HRM; business negotiation; ethics; Chinese market; social capital.
    DOI: 10.1504/IJBGE.2020.10032225
     
  • Investigating the mediating role of advertisement morality for organisational values and ethics towards television advertisements: the path analysis modelling method   Order a copy of this article
    by Nitin Zaware, Avinash Pawar, Sarika Zaware, Radha Louis 
    Abstract: Today, even in the digital era, television advertisements are becoming more intensive and play a crucial role in the sale of products and services. Advertisement is the process of communicating the influencing message to potential customers. This paper analyses the mediating role of advertisement morality with the variables of organisational values, socially responsible approach, customer feelings, customer commitments and customer recommendations in the Indian business environment. The primary data was composed utilising a structured questionnaire from samples of 445 respondents and deliberated the analysis with the framework of the study, assessment of normality, path analysis and mediation analysis for the study. The outcome of this paper signifies the association of importance of advertisement morality, ethical advertising and customer intentions as well as advertisement morality and gender. This study can help the organisations to design the policies, good internal codes and strategies of advertisements for the success of the business.
    Keywords: ethics in advertisement; advertisement morality; television advertisement; media communication management; brand commitment; socially responsible consumer; organisational values; moral consumerism; Indian advertisements; customer feelings; customer commitment; customer recommendations.
    DOI: 10.1504/IJBGE.2020.10032553
     
  • Capital structure and firm performance: the role of corporate governance   Order a copy of this article
    by Hussain Muhammad, Stefania Migliori, Sana Mohsni 
    Abstract: The purpose of this paper is to examine whether corporate governance has a mediating or moderating effect on the relationship between capital structure and firm performance. This study employs a quantitative method with a sample of 224 Italian non-financial listed firms from 20132017. Collected data were analysed using OLS and GMM estimations to test the research hypotheses and to assess the mediating and/or moderating effect of corporate governance. Based on an integrated theoretical framework that draws insights from agency theory, pecking order theory, and trade-off theory, our results are threefold. First, we find that capital structure has a negative and significant impact on firm performance. Second, we show a significant association between corporate governance mechanisms and firm performance. Specifically, we find that board size has a negative effect on firm performance, while board independence and managerial ownership has a positive effect on firm performance. Finally, our results indicate that corporate governance mechanisms do not mediate, but instead moderate the association between capital structure and firm performance. This study further suggests some important policy implications for both theory and practice.
    Keywords: capital structure; debt ratio; corporate governance mechanisms; board size; board independence; managerial ownership; firm performance; return on assets; Tobin’s Q; mediation and moderation; Italian non-financial firms.
    DOI: 10.1504/IJBGE.2020.10033577
     
  • Enhancing employee's work ethics and social responsibility awareness in Chinese organisations: the roles of Confucian diligence tradition, western values and participative leadership   Order a copy of this article
    by Thi Hong Nhung Nguyen, Quey-Jen Yeh 
    Abstract: Work ethics and social responsibility (WESR) as corporates ethical decisions do not only highlight organisational values and commitments, but also portrait business relationships with all stakeholders. As a primary internal stakeholder, employees WESR awareness appears to be worthwhile in facilitating organisations ultimate success for employees job performance and well-beings. This paper engenders significant contributions with attempts to explore crucial enablers driving employee to perceive the importance of WESR policies embedded in modern Chinese business, where both traditional Confucianism and innovative Western values are co-exhibited. These organisational values integrated in a hybrid culture model, together with different typical management leaderships (participative vs. power-distant) were examined as main antecedences. Furthermore, to demonstrate the promising benefits of WESR in human resource, the positive link between WESR awareness and work performance efficacy was firstly evidenced, extended by its mediating effects in the research model. An empirical study was conducted from 213 Taiwanese employees, CB-SEM results supported all proposed hypotheses.
    Keywords: Confucian diligence value; western innovative values; work ethics and corporate social responsibility; work performance efficacy; WPE; participative leadership; power-distant leadership; Chinese organisations.
    DOI: 10.1504/IJBGE.2020.10033970
     
  • Does internal and external governance reduce earnings management in family owned firms in Malaysia?   Order a copy of this article
    by Wan Masliza Wan Mohammad 
    Abstract: The purpose of this study is to investigate the effect internal and external governance have on corporate governance effectiveness in highly-condensed family ownership structures in Malaysia. The establishment of RMCCG (2007) focuses more on the roles of audit committee independence adopted from developed countries corporate governance standards. However, given the highly concentrated ownership structure in Malaysia, independence directors fiduciary roles may be comprised as family firms attempts to meet stakeholders expectation. The sample of this study is from 1,206 firm level observations between year 2004 to 2009 of firms listed in Bursa Malaysia. Our findings indicate that external governance as measured by stock market informativeness influences earnings management. Our research offers insights into the importance of external governance factors such as stock market volatility and market efficiency in promoting good governance in Malaysian family firms.
    Keywords: corporate governance; audit committee; stock market volatility; family ownership; earnings management; Malaysia.
    DOI: 10.1504/IJBGE.2021.10034910
     
  • A value-based leadership model grounded in history   Order a copy of this article
    by Sümeyye Kuşakcı, Senad Busatlic 
    Abstract: Value-based leadership as an umbrella term including authentic, ethical, spiritual leadership, etc. indicates leading by remaining faithful to beliefs and values. This study aims to reveal the relevance of Islamic administration tradition to modern value-based leadership studies. In line with this purpose, Kutadgu Bilig, the oldest monument of the Islamic Turkish literature, was qualitatively inquired. The research design was grounded theory and data was analysed by content analysis using MaxQDA software. Kutadgu Bilig describes an outstanding leader with 23 attributes classified under six categories. While the model combines traits, behaviours, and values, that third one is an indispensable condition of efficiency. Looking across centuries, this comparative analysis reveals that the model grounded in Kutadgu Bilig bears the stamp of ethical and servant leadership. However, it places a premium on the virtuousness of the ruler at the individual level and on the attributes of justice and benevolence at the administrative level.
    Keywords: Kutadgu Bilig; Yusuf Khass Hajib; leadership; ethical leadership; value-based leadership; grounded theory.
    DOI: 10.1504/IJBGE.2021.10035152
     
  • Personal business ethics in global business: a cross-cultural study between France and the US   Order a copy of this article
    by Lam D. Nguyen, Jet Mboga, Wai Kwan Lau, Loan N.T. Pham, Thomas Tanner 
    Abstract: This study examines the personal business ethics perceptions of students in France and in the US by using Clark and Clarks (1966) personal business ethics scores (PBES) scale. By analysing the ethical perception of 464 business students using two-way ANOVA statistical method on country, gender, business law courses, and ethics training, this study found some significant results. French students in this sample appeared to have lower PBES scores than their US counterparts. In addition, respondents PBES scores were significantly different based on business law courses. Students who took business law courses had a higher PBES scores than those who did not. Moreover, students who had ethics training experience scored marginally higher than those who did not. Gender, however, was not a significant factor.
    Keywords: business law courses; ethics training; France; gender; personal business ethics scores; PBES; the USA.
    DOI: 10.1504/IJBGE.2021.10035434
     
  • The effect of corporate governance on managers job performance   Order a copy of this article
    by Bassem E. Maamari, Georges T. Doumet 
    Abstract: This article aims and seeks to develop a comprehensive idea about corporate governance and its impact on the managers job performance inside corporations. While many previous studies attempted to discover the importance of this relation from the perspective of productivity and positive outcomes of corporations, they all took CG as an independent construct in itself. This study takes into account the effect of corporate social responsibility, enterprise risk management, and board of directors composition, as basic subsets of corporate governance, on managerial job performance, and the impact of these three combined on the relationship between corporate governance and managerial job performance. The context of this study is the active and established corporations in the Lebanese market, which have more than 30 years of age. The results show that CG does affect the managers performance through its different sub-sets, to varying extents.
    Keywords: corporate governance; corporate social responsibility; CSR; risk management; job performance; managers; telecomm; board of directors; BoD.
    DOI: 10.1504/IJBGE.2021.10035532
     
  • Its the most ethical job I have ever had: complaint handling and fair decision making in the financial industry   Order a copy of this article
    by Jane Williams, Christian Gill, Gavin McBurnie 
    Abstract: This exploratory study focuses on complaint handling in the financial industry to explore how complaint handling professionals interpret the requirement to treat customers fairly. Drawing on a small qualitative case study undertaken with a major UK financial institution, it is a novel attempt to integrate the literatures on ethical and fair decision making and apply them to the practice of complaint handling. Our contribution is to highlight: 1) the impact that institutional structures and processes play on the day to day practice of fair decision making; 2) how constructions of fairness vary between complaint handlers with some adopting an explicit ethical and moral focus; 3) the active role group support and dialogue plays in supporting individual complaint handlers fair decision making. Several practical implications arise from this in relation to how organisations can support fair decision making.
    Keywords: fairness; fair decision making; ethical decision making; complaint handling; financial industry.
    DOI: 10.1504/IJBGE.2021.10035729
     
  • Impact of corporate social responsibility on financial performance of energy firms in India   Order a copy of this article
    by Akanksha Shukla, Geetika  
    Abstract: Corporate social responsibility (CSR) is the obligation of firms towards society in which they exist. The research studies the relationship between the expenditure made on social responsibility activities and the profitability of the energy firms, which are highly polluting in nature. The study also examines the mediating effect of disclosure of CSR activities on the relationship between the two. The study is based on secondary data collected from the annual reports of 38 energy firms listed on Bombay Stock Exchange for the time period from 20102011 to 20162017. The mediating effect is tested using Preacher and Hayes (2004) approach through process macro of SPSS. The study found a positive and significant relationship between expenditure made on social responsibility activities and financial performance of the firms. The research also demonstrate that the disclosure of CSR activities partially mediate the relationship.
    Keywords: corporate social responsibility; CSR; CSR expenditure; mediation; CSR disclosure; energy firms; India.
    DOI: 10.1504/IJBGE.2021.10035777
     
  • The death of a company: an ethical assessment   Order a copy of this article
    by Eva Dias De Oliveira, Conceição Soares, Gonçalo Marcelo 
    Abstract: The process that leads to the closing down of a company requires a deliberative action and a strong sense of governance from managers. Research on the process of organisational death is scarce, and it is often thought that managers may wish to postpone the death and eventual demise of their company. We argue that such behaviour is a dismissal of managers responsibilities. Drawing on the case of Glue, we discuss whether the decision to close down a company can be ethically justified. We adopted a procedural, context-bound and existential framework and the results unveil some of the specific traits of what is involved in the decision to let a company die. Explaining managers behaviour in terms of authentic existence enables us to understand how managers cope with the death of a company. Furthermore, we suggest that sometimes closing down is the most responsible option that conciliates the interest of different constituents.
    Keywords: death of a company; ethical assessment; managers’ responsibility; governance; authentic and inauthentic existence; communicative action; qualitative research.
    DOI: 10.1504/IJBGE.2021.10036837
     
  • Mentoring Islamic banks: the extent of the adoption of Bangladeshi CSR disclosure practices by Jaiz Bank Nigeria   Order a copy of this article
    by Umar Habibu Umar, Md Harashid Haron, Sulaiman Musa 
    Abstract: This study explored the extent of adopting Bangladeshi Islamic banking industry CSR disclosure practices by Jaiz Bank Nigeria, Plc (Jaiz Bank hereafter). This is because Islami Bank Bangladesh Limited (IBBL henceforth) mentored Jaiz Bank for many years. Hence, Jaiz Bank is expected to substantially adopt the disclosure practices of IBBL. The data were generated from the annual reports and accounts of the two banks from 2013 to 2018. The findings of the study showed that Jaiz Bank and IBBL fall within the same range of disclosure indexes for the marketplace and employment dimensions. But in the case of community and social development and environmental dimensions, the disclosure indexes of IBBL exceeded those of Jaiz Bank. The widest gap exists in the case of the environmental disclosure index whereby IBBL was found to have strongly disclosed environmental issues but Jaiz Bank did not.
    Keywords: corporate social responsibility; CSR; Islamic Banks; Jaiz Bank Nigeria; Islami Bank Bangladesh Limited; IBBL; CSR disclosure practices.
    DOI: 10.1504/IJBGE.2021.10037016
     
  • Modern socio-cultural management practices in the regional cluster   Order a copy of this article
    by Alexander Georgievich Tyurikov, Marina Alexandrovna Kolmykova, Oksana Petrovna Dobrovolskaya, Nadezhda Vitalevna Opletina 
    Abstract: The study considers the problem of the relationship between the business, state and people, the solution of which affects the operation of the regional cluster. The effective development of a regional cluster is based on the cooperation between business and public authorities on the basis of common interest, trust and reciprocity. The authors used the organisational culture assessment instrument (OCAI) developed by Dr. Kim Cameron and Dr. Robert Quinn to conduct a survey which identified the key features of the organisational structures of innovative regional enterprises and the leadership components of the organisational culture.
    Keywords: regional cluster; organisational culture; culture of management activity; innovation; leadership style; socio-cultural management practices; human capital.
    DOI: 10.1504/IJBGE.2021.10037107
     
  • Students perception about corporate social responsibility: evidence from Pakistan   Order a copy of this article
    by Maqsood Hayat, Asif Iqbal, Mohsin Ahmad, Zeeshan Ahmad 
    Abstract: This study was conducted to investigate the students perception about the basic concept of corporate social responsibility (CSR) in Pakistan. Primary data was collected from universities students and numbers of variables were used to compute the general trends of CSR within the academic courses, scrutinise different CSRs dynamics and thus prioritise its dimensions. This research unveiled the basic but general trends about the concept of CSR. It was found that specific term CSR is unfamiliar within the course contents and only few students have heard about this term from other sources: media or social circles. Community, shareholders and government were found most influential corporate actors that affect or affected mainly by the ethical and philanthropic dimensions. The findings of this study are important both for academia and corporate world. Higher Education Commission should incorporate comprehensive course content in collaboration with representatives from corporate world and other concerned governmental/non-governmental officials.
    Keywords: corporate social responsibility; CSR; corporate ethics; students’ perception; higher education; Pakistan.
    DOI: 10.1504/IJBGE.2021.10037805
     
  • An analysis of strategic and economic values of business ethics   Order a copy of this article
    by Kyung Hoon Yang, Young-Chan Lee, Sung Hyun Kim, David Annino 
    Abstract: Information technology ethics, information technology security, online user participation, and knowledge sharing in organisations have been recognised as substantial issues in the management information systems arena. However, for the most part, these topics have been researched separately. The objective of this study is to show the correlation between these topics. The authors found that the perception of information ethics is recognised differently from other ethics, such as sexual discrimination, racial discrimination, price discrimination, bribery, harmful products, telecommunication, pollution issues, and intellectual property protection issues. Furthermore, the authors showed that subjects such as security, knowledge absorption, knowledge transfer, and online user participation are related to one another. This means that a group that holds a different disposition from another group regarding one particular topic will also show a different disposition regarding another particular topic. For this research, the authors used the protection motivation theory, built a model that shows the relationship among several ethical issues and knowledge sharing, security and the participation in the virtual community, then verified it with a survey of 497 samples. We expect these findings will be helpful for future researchers and practitioners.
    Keywords: ethics; knowledge sharing; security; protection motivation theory; PMT.
    DOI: 10.1504/IJBGE.2021.10038400
     
  • The chair-CEO chronological age gap and bank performance: the effects of financial crisis shock   Order a copy of this article
    by Vu Quang Trinh, Ngan Duong Cao, Loc Thanh Phan, Mary Nanyondo 
    Abstract: This study investigates the effect of the Chair-CEO chronological age gap on the performance of commercial banks listed on the London Stock Exchange. We examine either the Chair-CEO generational gap (a minimum age gap of 20 years) or the Chair-CEO age difference (+/ or absolute). We find significant evidence for the hypothesis that the Chair-CEO age dissimilarity is likely to increase bank performance. Additional identification attempts include the use of the 20072009 financial crisis as an exogenous shock to monitoring needs. We find that during the crisis, the positive linkage between age difference and bank performance was more intensified.
    Keywords: chair; CEO; age dissimilarity; banks; board of directors; performance.
    DOI: 10.1504/IJBGE.2021.10039788
     
  • How does CEO incentive matter for corporate social responsibility disclosure Evidence from global corporations based in the USA   Order a copy of this article
    by Hien Thi Tran, Hanh Song Thi Pham 
    Abstract: This study investigates the effect of each component of CEO compensation, including cash-based component (salary and bonus), equity-based component (stock grant and stock option), and other perks on disclosure of corporate social responsibility (CSR) information of global firms. The study uses 2SLS IV estimation method and a sample of 580 US-based firms in a seven-year period. The study finds that equity-based remuneration has a significant and positive impact on a firm's CSR disclosure while CEO salary, bonus, and other perquisites have significant detrimental effects on CSR disclosure. The paper indicates that a CEO's motivation for CSR reporting might arise from stock grant and option; meanwhile, salary, bonus and other perks could demotivate the CEO in this regard. Our findings offer insight into designing CEO compensation packages to meet shareholders' interests and stakeholders' expectations for a sustainable business.
    Keywords: corporate social responsibility; CSR; disclosure; CEO; incentive; compensation; remuneration.
    DOI: 10.1504/IJBGE.2021.10039956
     
  • Ethical decision making practices in SMEs: the role of risk acceptance and confidence level   Order a copy of this article
    by Mohammad Rashed Hasan Polas, Mosab I. Tabash, Asghar Afshar Jahanshahi, Valentina Gomes Haensel Schmitt 
    Abstract: The aim of this study is to examine the factors influencing ethical business decision-making on environmental issues, among employees of SMEs. To do so, a survey study was performed with 394 top managers of SMEs in the UAE using a questionnaire, and the data was statistically evaluated using SmartPLS 3.0. The results suggest that prior technology use has significant positive relationships with ethical decision-making and the level of risk acceptance. Furthermore, perceived competitive pressure has significant positive relationships with ethical decision-making and confidence level. In comparison, the level of risk acceptance and confidence level have significant positive relationships with ethical decision-making. Results also demonstrate that the level of risk acceptance mediates the relationship between prior technology use and ethical decision-making. There is also a significant and positive association between perceived competitive pressure and ethical decision-making with a mediating impact of the confidence level.
    Keywords: confidence level; ethical decision making; empirical study; risk acceptance; structural equation modelling; SEM; United Arab Emirates; UAE.
    DOI: 10.1504/IJBGE.2021.10040239
     
  • Corporate governance and corporate sustainability performance: evidence from the emerging Asian economies   Order a copy of this article
    by Linh-TX Nguyen 
    Abstract: This study investigates the relationship between corporate governance and corporate sustainability performance in the emerging Asian markets where the central role of sustainable development was perceived after the 2008 global financial crisis. We base our study on the triple bottom line approach that incorporates three dimensions of sustainability: economic, environmental, and social performance. A governance index comprising ten firm-specific provisions is proposed to summarise internal corporate governance. Consistent with agency theory, we confirm that firms with better corporate governance have better corporate sustainability performance. We also determine which main factors drive the governance-sustainability relation. The findings have practical implications for firms, shareholders, and policy makers by emphasising the role of corporate governance in assessing and enhancing corporate sustainability performance.
    Keywords: agency theory; Asia; corporate governance; corporate sustainability performance.
    DOI: 10.1504/IJBGE.2021.10040385
     
  • Role of ethical organisational culture on employee job satisfaction: an empirical study   Order a copy of this article
    by Shaji Joseph, Anil Jadhav, Bhamini Vispute 
    Abstract: The aim of this study is to understand impact of ethical culture of information technology (IT) organisation on employee job satisfaction. In this study, we have identified the constructs of ethical culture of IT organisations on the basis of review of literature and proposed a model indicating the relationship between the identified constructs and job satisfaction. The study is done especially for employees of IT organisations in Pune, India, based on survey of 124 employees working in IT firms. We have analysed impact of organisations ethical culture constructs namely equal opportunity, fairness in promotion process, impartiality in grievance handling, ethical leadership, and ethical policy on employee job satisfaction. Results of the analysis revealed that ethical policy, impartiality in grievance handling, and fairness in promotion process have significant impact on job satisfaction of the employees. Whereas, equal opportunity and ethical leadership has no significant impact on job satisfaction of employees.
    Keywords: business ethics; ethical culture; job satisfaction; ethical leadership; ethical climate.
    DOI: 10.1504/IJBGE.2021.10040504
     
  • Evaluating the effects of corporate social irresponsibility on brand hate and its behavioural outcomes   Order a copy of this article
    by Elaheh Roozbahani, Reza Salehzadeh, Seyyed Mehdi Mirmehdi 
    Abstract: So far, many research has been undertaken in the field of positive emotions toward brands. Recently, researchers have focused on brand love, which is the most intense positive emotion consumers feel toward brands. By contrast, the research on negative emotions toward brands is scarce and the concept of brand hate has largely been neglected as an object of research. The purpose of this study is to evaluate the impact of corporate social irresponsibility on brand hate and its behavioural outcomes. According to research findings, corporate social responsibility has a significant direct effect on brand hate and consumers behavioural outcomes. Also, brand hate has a significant direct effect on consumers behavioural outcomes. Eventually, corporate social responsibility has a significant effect on consumers behavioural outcomes through brand hate.
    Keywords: corporate social responsibility; CSR; business ethics; brand; brand hate; consumer behaviour; behavioural outcomes.
    DOI: 10.1504/IJBGE.2021.10040847
     
  • Going beyond social corporate responsibility: possible new directions in tourism   Order a copy of this article
    by Andrea Giampiccoli, Oliver Mtapuri 
    Abstract: This paper advances a framework model within which CSR should work. The ambition was to broaden the conceptualisation of CSR but remaining open to new innovative ideas about CSR incentives. This paper is conceptual in nature. There are many CSR practices, approaches, and dimensions. This paper argues that for CSR to be effective, it needs collaboration and integrated with inputs from all stakeholders for holistic results. This paper proposes that there is a need to go beyond a voluntary CSR, which is company/industry self-regulated and charity/philanthropic, but to embed CSR within industries undergirded by legally enforceable regulations. The main aim is to achieve structural changes in the tourism industry to ensure that CSR is not just a charity/philanthropic activity. This new approach intends to change the structure of CSR. A changed structure is a fundamental framework within which CSR should work.
    Keywords: tourism; corporate social responsibility; CSR; community-based tourism; CBT; pro-poor tourism; PPT; sustainable tourism.
    DOI: 10.1504/IJBGE.2021.10041074
     
  • Audit committee independence and financial expertise and earnings management: evidence from China   Order a copy of this article
    by Radwan Hussien Alkebsee, Gaoliang Tian, Alexandros Garefalakis, Andreas Koutoupis, Panagiotis Kyriakogkonas 
    Abstract: This paper investigates the effect of the audit committee’s independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee’s independence and financial expertise and accrual earnings management. Using a sample of Chinese public firms over the period of 2010 to 2017, the findings show a negative association between the independence of the audit committee and accrual earnings management. This finding suggests that a high proportion of independent directors on the audit committee enhance the monitoring role of the audit committee over earnings quality. We also, find no evidence regarding the effect of the audit committee’s financial expertise on accrual earnings management. Our findings are robust to the potential endogeneity problem. This study has important implications for policymakers and other stakeholders.
    Keywords: earnings management; audit committee independence; audit committee financial expertise; China.
    DOI: 10.1504/IJBGE.2021.10041095
     
  • Implementing mandatory corporate social responsibility in India: assessing progress made by corporates and NGOs   Order a copy of this article
    by Suresh Kalagnanam, Priya Nair Rajeev 
    Abstract: CSR in India is mandated through Section 135 of the Companies Act (2013), covering the practice and reporting of social responsibility projects. This paper examines India’s CSR framework and reports findings on governance, planning, and implementation from a survey of and non-governmental organisations (NGOs). Overall findings reveal several positive aspects and inform us of the challenges that companies and NGOs consider essential. First, an overwhelming majority of companies focused on three investment areas: health, education, and the environment. Second, 88% of companies undertook long-term continuing projects, a positive signal from a social development perspective. Third, 68% reported that their CSR strategy was aligned with their core business strategy. Fourth, a significant majority of the companies have established the required structure for policy development, planning, and periodic monitoring from a governance perspective. Finally, findings on NGOs indicate several elements of preparedness; however, the retention of talented employees is a continual challenge.
    Keywords: mandatory corporate social responsibility; corporate performance; NGOs; governance; planning; implementation; reporting; accountability; corporate-NGO partnerships.
    DOI: 10.1504/IJBGE.2021.10041188
     
  • Changing the rules of the game in academic publishing: three scenarios in the field of management research   Order a copy of this article
    by Julienne Brabet, Mustafa F. Ozbilgin, Sibel Yamak 
    Abstract: The field of academic publishing is under multiple pressures to transform as it suffers from crises of confidence partly due to the mass marketisation, deterioration of relevance and decline of collaborative scientific ethos that it has experienced. The paper offers a provocation based on a multilevel analysis of the present academic (business) model of knowledge production and dissemination, and its consequences. It then presents three alternative futuristic scenarios. The first one is based on a fully commercialised approach to publishing. The second scenario promotes an open science approach and the third one explores a complete overhaul of our current approach to management research. The paper has implications for governance of the field of publishing in management research into the future and aims to alert the actors in the sector to the vices of the mass marketisation of academic publishing.
    Keywords: academic publishing; commercial academic publishers; open science; management education and research; illusio; Bourdieu; academic game; relevance; societal impact.
    DOI: 10.1504/IJBGE.2021.10041274