Business Commons^™

The Spillover Effect Of Sec Comment Letters Through Audit Firms, Kenneth L. Bills, Ryan Cating, Chenxi Lin, Timothy Seidel

Faculty Publications

This study examines whether auditors serve as a conduit for disseminating Securities and Exchange Commission (SEC) views on reporting and disclosure matters as the result of being privy to clients’ SEC comment letters. This examination is important because auditors’ involvement in, and private access to, clients’ comment letters can enhance the timeliness of dissemination and have a constraining influence on reporting or disclosure choices that diverge from SEC views. Among clients with a greater expectation of impaired goodwill that do not receive a comment letter with a goodwill-related comment, we find a greater likelihood of goodwill impairment when the audit …

Does Gender And Ethnic Diversity Among Audit Partners Influence Office-Level Audit Personnel Retention And Audit Quality?, Eric R. Condie, Ling Lei Lisic, Timothy Seidel, J. Mike Truelson, Aleksandra "Ally" B. Zimmerman

Faculty Publications

Motivated by prior literature on organizational identification and 23 semistructured interviews with a variety of U.S. audit partners and directors, we examine whether the gender and ethnic diversity of an office’s audit partners influences the retention of the office’s audit professionals and the quality of the audits conducted by the office. Using hand-collected data on U.S. audit partners, we find that greater levels of (or changes in) diversity in office audit partners’ gender and ethnicity are associated with lower (reduced) turnover among office audit professionals and higher (increased) office-level audit quality. To provide further insight into the audit quality results, …

The Value Of The Serious Leisure Perspective In Understanding Cultural Capital Embodiment In Festival Settings, Giulia Ressetti, Bernadette Quinn

Presentations

Festivals have been conceptualised as serious leisure activities as well as arenas for cultural capital acquisition and embodiment. However, there is still theoretical confusion surrounding the process of cultural embodiment, especially in leisure practices. This paper suggests that the serious leisure perspective, in combination with cultural capital ideas, offer a means of deepening understanding of how cultural capital can be embodied in festival settings. To make its arguments, the paper draws on qualitative data collected at two long-established literary festivals, one in Ireland and one in Italy. Observations and interviews with festival participants were used to develop an understanding of …

Exploring Zero-Shot And Joint Training Cross-Lingual Strategies For Aspect-Based Sentiment Analysis Based On Contextualized Multilingual Language Models, Dang Van Thin, Hung Quoc Ngo, Duong Ngoc Hao, Ngan Luu-Thuy-Nguyen

Articles

Aspect-based sentiment analysis (ABSA) has attracted many researchers’ attention in recent years. However, the lack of benchmark datasets for specific languages is a common challenge because of the prohibitive cost of manual annotation. The zero-shot cross-lingual strategy can be applied to solve this gap in research. Moreover, previous works mainly focus on improving the performance of supervised ABSA with pre-trained languages. Therefore, there are few to no systematic comparisons of the benefits of multilingual models in zero-shot and joint training cross-lingual for the ABSA task. In this paper, we focus on the zero-shot and joint training cross-lingual transfer task for …

Consulting Staff On Change Management Initiatives Takes A Lot Of Valuable Time And Effort - Why Not Just Let The Decision Makers Get On With The Task?, Gerard Glynn, Kevin Byrne, Edward Sweeney

Conference proceedings

Purpose: The disciplines of organisation development (OD), organisational behaviour (OB) and supply chain management (SCM) share much in terms of the ongoing occurrence of change and how it is facilitated and managed. This paper utilises scenario foresight planning as an instrument of change management through the lens of OD, OB, and SCM. It gives particular emphasis on how the involvement and engagement of the people dimension [human supply chain continuum], contributes to the achievement of satisfactory outcomes. It seeks to outline progression in terms of both research into the fields and business process improvement. Design/Methodology/approach: The authors commenced an assessment …

Integrating Big Data Analytics With U.S. Sec Financial Statement Datasets And The Critical Examination Of The Altman Z’-Score Model, Shiva Krishna Sadula

Masters

The main aim of this thesis is to document the process of developing Big Data analytical applications and their integration with financial statement datasets. These datasets are publicly available on the U.S. SEC (Security and Exchange Commission) website which contains the annual and quarterly reports of approximately 8000 companies. Through its Electronic Data Gathering, Analysis and Retrieval (EDGAR) system, the SEC receives several terabytes of data in the mandatory filings from its registrants. This vast amount of data can potentially provide a valuable resource for those parties (such as investors, analysts, regulators and researchers) who are interested in assessing the …

The Knottiest Of Gordian Knots: Article 17 Of The Copyright Directive, Mark Hyland, Thomas Perry

Articles

This article analyses the much debated Article 17 of the EU Copyright Directive (Directive 2019/790) in the light of last year’s comprehensive European Commission guidance. The aim of the guidance is to support a correct and coherent transposition of Article 17 across the EU27. Following the recent landmark judgment in Case C-401/19, Poland v European Parliament and Council of the EU, some commentators have now suggested that it might be timely for the European Commission to issue further guidance on Article 17.

Automation, Ai, And Future Skills Needs: An Irish Perspective, Raimunda Bukartaite, Daire Hooper

Articles

This study explores insights from key stakeholders into the skills they believe will be necessary for the future of work as we become more reliant on artificial intelligence (AI) and technology. The study also seeks to understand what human resource policies and educational interventions are needed to support and take advantage of these changes.

The Onus On Coal Consumption And The ‘Beautiful China Initiative’: Economic And Policy Implications, Daniel Rajmil, Lucia Morales, Bernadette Andreosso-O'Callaghan

Articles

China’s need for rapid economic growth and its hunger for natural resources significantly challenge its economic and policy vision of sustainability, social stability and economic development. The ‘Beautiful China Initiative’ plans to put China on the path of sustainable development in line with the United Nations’ 2030 Agenda and its Sustainable Development Goals. The Chinese authorities are expected to reconsider traditional economic policy models to integrate environmental protection while ensuring that their economy proliferates. The shift from a traditional and heavy coal-dependent economy towards greener energy and a sustainable economic model brings additional challenges to China due to its historical …

Developing Entrepreneurial Skillsets Amongst Rural Women In Uganda, Sylvia Gavigan, Thomas M. Cooney, Klavs Ciprikis

Articles

Purpose: Rural women in Africa have less entrepreneurship opportunities than men. This is mainly due to societal expectations of women, but it may also be caused by a lack of entrepreneurial knowledge and skills due to their work in agriculture-related activities. Therefore, the purpose of this study is to examine the impact of entrepreneurship training on entrepreneurial skillsets of rural women working in Uganda and how such training influences their entrepreneurial activity.

Design/methodology/approach: The primary data set for this study comes from surveys of rural women working in agriculture who participated in a specific entrepreneurship training programme in Uganda. A …

Workplace Implications For Female Leaders From Stereotype Threat In A Video Conferencing Context, Roisin Donnelly, Anthony Ryan

Journal Articles

Purpose – This study considered the use of video conferencing virtual backgrounds with employees located in a large multinational corporate organisation in Ireland and the USA to discern if background images evoking gendered stereotypes of leadership can cue stereotype threat in female technology workers undertaking a leadership activity, thus negatively effecting performance. This study aims to contribute to the body of research on stereotype threat by establishing whether virtual backgrounds used in video conferencing software are inherently identity safe or whether their use could have a negative performance impact onmarginalised groups.

An Empirical Examination Of The Antecedents Of Residents' Support For Of Future Film Tourism Development, Deborah Castro, Sangkyun Kim, Guy Assaker

Research outputs 2022 to 2026

This study aimed to develop and test a conceptual model of the antecedents of residents' attitudinal behavior to support future film tourism in a popular tourism destination. These antecedents include: socio-cultural impacts of existing tourism, place attachment, external perceived realism of media programs, and perceived importance of residents' involvement. A total of 416 survey questionnaires were completed from residents living in the province of Seville, Spain. Partial least squares-structural equation modelling (PLS-SEM) was used to examine the relationship between these factors and the residents' support for future film tourism (RSFFT). The results indicate that place attachment and perceived importance of …

The Role Of Authentic Leadership On Healthcare Street-Level Bureaucrats’ Well-Being During The Pandemic, Nasim Salehi, Yvonne Brunetto, Tom Dick

Research outputs 2022 to 2026

This study uses Conservation of Resources Theory, to explain Street-Level Bureaucrats’ (SLBs) workplace behavioural responses to threats to their well-being. We examine whether authentic leadership within street-level organisations positively impacts employee well-being by increasing SLBs’ perception of personal resources, and reducing their perceptions of work harassment. The research design comprises a survey that solicited quantitative and qualitative data from 163 healthcare SLBs working in Australian hospitals during the pandemic in April 2020. Analysis of the means indicates low levels of satisfaction with leadership and low levels of well-being for SLBs. The structural equation modelling findings show that poor leadership is …

Host Perceptions Of Socio-Cultural Impacts Of Volunteer Tourism In Vietnamese Farm Communities, Tuan Nien Tran

Theses, Doctoral

Volunteer tourism has grown significantly, contributing enormous economic, environmental, and socio-cultural impacts to host communities over 20 years (Aquino & Andereck, 2018; Lee & Zhang, 2019; Olsen et al., 2021). There appears to be limited research on the impacts of volunteer tourism on host communities, especially the socio-cultural impacts. The academic literature lacks an agreed framework to understand the socio-cultural impacts (Zamani-Farahani & Musa, 2012). The aim of this study is to provide an in-depth understanding of the socio-cultural impacts of volunteer tourism in Vietnamese farms on the host communities. Drawing on the multiple forms of capital perspectives and theoretical …

The Power Of Education In A Globalised World: Challenging Geoeconomic Inequalities, Ozéias Rocha, Daniel Kamphambale, Cormac Macmahon, Jon Hans Coetzer, Lucía Morales

Articles

The globalization process has led to significant levels of controversy, as over the past few years, researchers have highlighted its negative connotations in terms of exacerbating economic inequalities, environmental degradation, exploitation of workers, loss of cultural diversity, and negative influence on democratic systems and financial stability. The negative connotation associated with the globalization process is not surprising. The implications for the global educational system significantly dominated by the influence of Western values, culture, and economic models based on consumerism to the detriment of traditional cultural and local identities have been eroded. The world economies are facing emerging areas of significant …

Editorial: Investigating The Effect Of The Physical Context On Customer Experience, Helen L. Bruce, Ewa Krolikowska, Tara Rooney

Articles

This editorial introduces a special issue of the Journal of Services Marketing, dedicated to articles discussing the effect of the physical context on customer experience. The editorial identifies diverse areas of extant knowledge which researchers might draw upon when investigating the effect of the physical context on customer experience. to inform future research agendas.

Women Microbusiness Owners’ Entrepreneurial Marketing Decision-Making During A Crisis, Helen L. Bruce, Tara Rooney, Ewa Krolikowska

Articles

Understanding effective marketing decision-making is key to driving business performance. However, knowledge of marketing decision-making by microbusiness owners is limited. Moreover, little is known about how microbusiness owners make marketing decisions under crisis conditions. This article explores entrepreneurial marketing decision-making by women microbusiness owners during the COVID-19 pandemic, through qualitative interviews with providers of children’s activities, who migrated their services online during lockdown. Findings shed light on their marketing decision-making by highlighting transitions between causation and effectuation approaches and identifying key resources leveraged in effectuation decision-making. We also observe how distinct principles of effectuation may be combined to make effective …

Vying For And Forgoing Visibility: Female Next Gen Leaders In Family Business With Male Successors, Martina Brophy, Maura Mcadam, Eric Clinton

Articles

Purpose – The purpose of this paper is to examine the identity work undertaken by female next generation to navigate (in)visibility in family businesses with male successors. To enhance understanding of gendered identity work in family businesses, the authors offer important insights into how female next generation use (in)visibility to establish legitimacy and exercise power and humility in partnership with male next generation in their family business. Design/methodology/approach – This empirical qualitative paper draws upon in-depth interviews with 14 next generation female leaders. Findings – This study offers a model to show how female next generation establish their legitimacy amongst …

Sustainability In Supply Chain Management: Using Drawings To Understand Undergraduates’ Perceptions Of Sustainability, Sharon Feeney, John William Hogan

Articles

Purpose – This paper presents an interpretation of freehand drawings produced by supply chain management undergraduates in response to the question: “What is sustainability?” Having to explain sustainability pictorially forced students to distill what the essence of sustainability meant to them and provided insights into how they perceived sustainability and their roles in achieving sustainability in the context of supply chain management. Design/methodology/approach – Students were asked to draw and answer the question “What is sustainability?” These drawings were discussed/interpreted in class. All drawings were initially examined quantitatively, before a sample of four were selected for presentation here. Findings – …

Calling Time: How To Remove Fossil Fuel Sponsorships From Sports, Arts & Events, Ashlee Morgan, Sophia Nimphius, Genevieve Stewart, Jennifer Rayner, Ashleigh Croucher, Simon Bradshaw

Research outputs 2022 to 2026

Sports, arts and major events are deeply embedded in the Australian way of life. Weekend matches, concerts and festivals bring us together - to cheer, to share pride and excitement, to feel connected to each other and to keep building our national story.

When we barrack for our beloved teams, discover the work of a new local artist or laugh until our cheeks hurt at a comedy show, we are taking part in a ritual that has shaped social and cultural life in Australia for generations.

Climate change – driven by burning coal, oil and gas – is putting all …

The Role Of Inclusive Leadership In Fostering Organisational Learning Behaviour, Mehran Nejati, Azadeh Shafaei

Research outputs 2022 to 2026

Purpose: Organisational learning is fundamental in establishing a fearless organisation, creating a competitive advantage and maintaining a sustained growth. While research suggests that leaders can influence organisational learning, there is currently no empirical evidence on how inclusive leadership fosters organisational learning behaviour. Therefore, the purpose of this study is to investigate the relationship between inclusive leadership and organisational learning behaviour. It also seeks to explore the mediating role of psychological safety and climate for initiatives in the mentioned relationship. Design/methodology/approach: The study used a two-wave quantitative examination with 317 respondents. Online survey was used to collect data from randomly selected …

Consumer Behavior Analysis On Sales Process Model Using Process Discovery Algorithm For The Omnichannel Distribution System, Ferra A. Tridalestari, Mustafid, Ferry Jie

Research outputs 2022 to 2026

Currently, Omnichannel distribution services are experiencing very rapid development around the world. In the Omnichannel distribution services, each existing sales channel will be connected to each other through integration capabilities so that no channels are left neglected. This is able to provide the best experience for consumers when shopping both online through mobile devices, laptops, and in physical stores. But on the other hand, this creates problems for business people who develop Omnichannel services. On the one hand, it facilitates the marketing process, but on the other hand, business people have difficultyreading the behavior of consumers who use Omnichannel distribution …

Global Uncertainty And Economic Growth–Evidence From Pandemic Periods, Deepa Bannigidadmath, M. H. A. Ridhwan, Fiskara Indawan

Research outputs 2022 to 2026

This paper investigates whether global uncertainty predicts economic growth rates using a global sample of 136 countries. We use the panel regression model and find strong evidence that global uncertainty negatively predicts the economic growth rate. Further, the negative impact of global uncertainty on economic growth rates is amplified during pandemic periods versus non-pandemic periods. Our main findings hold after a range of robustness tests.

Toward A Synthesis Of The Board-Strategy Relationship: A Literature Review And Future Research Agenda, Pieter-Jan Bezemer, Amedeo Pugliese, Gavin Nicholson, Alessandro Zattoni

Research outputs 2022 to 2026

Research Question/Issue

The strategy role of the board of directors is a contentious topic in both theory and practice and the debate on what boards should or should not do around firm strategy has intensified with changes in global corporate governance. Boards face interventionist regulatory developments, calls for changes in their composition, growing owner engagement, and societal questioning on the corporation's very purpose. With this review, we aim to assess how the research agenda in this area has evolved with these developments.

Research Findings/Results

Our analysis of 152 articles published in 45 high-quality journals between 2008 and 2020 reveals that …

Resilient Leadership In Hospitality And Tourism Enterprises: Conceptualization And Scale Development, Jiangchi Zhang, Chaowu Xie, Songshan (Sam) Huang

Research outputs 2022 to 2026

Purpose: This study aims to conceptualize the dimensions of resilient leadership and develop the resilient leadership scale (RLS) through three studies. Design/methodology/approach: In Study 1, based on interviews with 77 leaders and 8 junior employees, a seven-factor resilient leadership model was constructed. In Study 2, exploratory factor analysis (n = 237) was conducted to refine the initial items. In Study 3, confirmatory factor analysis (n = 610) was performed to validate the dimensional structure identified in Study 2, and different types of validity of the RLS were assessed. Findings: The validated RLS composed of seven dimensions: contingency planning, improvisation, adaptive …

When Agility Meets A Project Portfolio: A Study Of Success Factors In Large Organisations, Masoud Aghajani, Kamrul Ahsan, Naomi Whiteside

Research outputs 2022 to 2026

The iterative nature of agile methods combined with high levels of team and customer interactions and continuously changing IT and software development project requirements make the management of agile project portfolios very complex. To date, the mechanisms under which project portfolio management adapts to these complexities and achieves portfolio success have not been thoroughly investigated. This study explores the notion of success and its impacting factors in large organisations' portfolios of agile IT and software development projects. Using a multiple case study design, we analysed the agile project portfolios of seven large organisations. We identified four success criteria and 15 …

Green Human Resource Management And Employee Innovative Behaviour: Does Inclusive Leadership Play A Role?, Azadeh Shafaei, Mehran Nejati

Research outputs 2022 to 2026

Purpose: This study examines the relationship between green human resource management (green HRM) and employee innovative behaviour. It also investigates the mediating role of job satisfaction to explore the mechanism through which green HRM is related to employee innovative behaviour. Additionally, it examines the moderating role of inclusive leadership to determine the boundary condition of the relationship between green HRM and employee innovative behaviour. Design/methodology/approach: The study used a quantitative research approach using survey and collected 508 responses from full-time employees in Australia. Findings: The authors have found support for all the hypothesised relationships in the study. Specifically, green HRM …

Local Community Capacity Building: Exploring Non-Governmental Organizations Approaches In Tamil Nadu, Sten Langmann, Pieter-Jan Bezemer, David Pick

Research outputs 2022 to 2026

Locally based non-governmental organizations (NGOs) play an important role in community capacity building (CCB). Because these NGOs are generally located close to the affected communities, they have the local knowledge to identify problems and assist the affected communities to address them. However, the methods these local NGOs use to build capacity in the local communities and the reasons they choose certain CCB approaches are not well known. To enhance the knowledge in these areas, this study conducted semistructured interviews with local NGOs and local NGO experts in Tamil Nadu, India. It was found that local NGOs build capacity in communities …

Blockchain Technology As An Enabler For Sustainable Business Ecosystems: A Comprehensive Roadmap For Socioenvironmental And Economic Sustainability, Morteza Ghobakhloo, Mohammad Iranmanesh, Muhammad S. Mubarik, Muhammad F. Mubarak, Azlan Amran, Ahmad A. A. Khanfar

Research outputs 2022 to 2026

Blockchain technology is a core technology expected to play a highly instrumental role in competing with socioenvironmental challenges. The literature hypothesizes various blockchain functions for building a sustainable business ecosystem. This study unifies these diverse perspectives into an interpretive strategy roadmap that provides a holistic overview of how blockchain should be leveraged to deliver sustainability functions optimally. The study first identified the sustainability functions of blockchain through a content-centric literature review. The study applied interpretive structural modeling (ISM) and drew on experts' opinions to model how and in which order blockchain delivers these sustainability functions. The study further drew on …

Different Perspectives On Engagement, Where To From Here? A Systematic Literature Review, Hadas Wittenberg, Gabriel Eweje, Nazim Taskin, Darryl Forsyth

Research outputs 2022 to 2026

Engagement has emerged as a significant focus in contemporary management research, widely acknowledged for its positive impact on wellbeing and performance. However, over 30 years since its introduction, the concept of engagement remains fractured with multiple definitions, ongoing theoretical debates, and inconsistent empirical evidence of practical value. This review addresses the evolving nature of work-related engagement, recognizing the need for fresh perspectives to better understand this complex phenomenon. To facilitate progressing the research agenda beyond current debates, we used a meta-narrative review as a systematic approach for synthesizing our findings and problematizing techniques to generate innovative ideas. Our review identified …