{"title":"Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts","authors":"Thuy Tran, J. Järvinen","doi":"10.1111/acfi.12916","DOIUrl":"https://doi.org/10.1111/acfi.12916","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"68 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74699012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño, José Carlos Tiomatsu Oyadomari
We examine whether the quality of performance metrics affects informal peer monitoring and, in turn, goal commitment. By fostering performance-oriented behaviours, performance metrics drive managers to involve themselves in learning and improvement efforts, building a fertile atmosphere for informal peer monitoring. We argue that the quality of performance metrics is positively associated with direct peer monitoring and negatively linked to indirect peer monitoring. Subsequently, we postulate that direct (indirect) peer monitoring is positively (negatively) associated with goal commitment. We use partial least squares (PLS) to analyse survey data from store managers in a large retail firm. Results provide overall support for our hypotheses
{"title":"Quality of performance metrics, informal peer monitoring and goal commitment","authors":"Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño, José Carlos Tiomatsu Oyadomari","doi":"10.1111/acfi.12915","DOIUrl":"https://doi.org/10.1111/acfi.12915","url":null,"abstract":"We examine whether the quality of performance metrics affects informal peer monitoring and, in turn, goal commitment. By fostering performance-oriented behaviours, performance metrics drive managers to involve themselves in learning and improvement efforts, building a fertile atmosphere for informal peer monitoring. We argue that the quality of performance metrics is positively associated with direct peer monitoring and negatively linked to indirect peer monitoring. Subsequently, we postulate that direct (indirect) peer monitoring is positively (negatively) associated with goal commitment. We use partial least squares (PLS) to analyse survey data from store managers in a large retail firm. Results provide overall support for our hypotheses","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"90 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83314287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dongying Du, Xiaojian Tang, Huaiming Wang, Joseph H. Zhang, S. Tsui, Dongjie Lin
{"title":"CEO organizational identification and corporate innovation investment","authors":"Dongying Du, Xiaojian Tang, Huaiming Wang, Joseph H. Zhang, S. Tsui, Dongjie Lin","doi":"10.1111/acfi.12920","DOIUrl":"https://doi.org/10.1111/acfi.12920","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"3 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76362366","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Does female participation in strategic decision‐making roles matter for corporate social responsibility performance?","authors":"S. Bose, Sarowar Hossain, A. Sobhan, K. Handley","doi":"10.1111/acfi.12918","DOIUrl":"https://doi.org/10.1111/acfi.12918","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"22 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86008089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"CFOs’ audit experience and corporate disclosure quality: evidence from China","authors":"Piao Li, Chang Song, J. Wang, Hongrui Zheng","doi":"10.1111/acfi.12914","DOIUrl":"https://doi.org/10.1111/acfi.12914","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"33 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73800204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system","authors":"Liguang Zhang, Wanyi Chen, L. Peng","doi":"10.1111/acfi.12921","DOIUrl":"https://doi.org/10.1111/acfi.12921","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"103 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80646176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Flauzeliton José Aparecido Gonçalves, André Aroldo Freitas De Moura, F. Motoki
{"title":"What influences the implementation of IFRS for SMEs? The Brazilian case","authors":"Flauzeliton José Aparecido Gonçalves, André Aroldo Freitas De Moura, F. Motoki","doi":"10.1111/acfi.12917","DOIUrl":"https://doi.org/10.1111/acfi.12917","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"106 1 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90997130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The impact of cost stickiness on financial reporting: evidence from income smoothing","authors":"Sven Hartlieb, Thomas R. Loy","doi":"10.1111/acfi.12910","DOIUrl":"https://doi.org/10.1111/acfi.12910","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"31 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87660713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We examine whether, and to what extent companies disclosed pandemic risk and likely impact as part of their key risks or material matters immediately prior to 2020. The integrated/annual reports of 489 companies from six global regions were examined, finding that despite clear warnings from multiple fronts that highlighted the inevitability and imminence of a global pandemic, only 15.5 percent of companies disclosed anything related to pandemic risk. Of these, 71.1 percent were boilerplate in nature, providing minimal useful information to stakeholders. This study contributes to our understanding of integrated reporting, specifically regarding the adequacy of the disclosure of material risks.
{"title":"Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?","authors":"Roslyn Roberts, Daun Jang, G. Mubako","doi":"10.1111/acfi.12925","DOIUrl":"https://doi.org/10.1111/acfi.12925","url":null,"abstract":"We examine whether, and to what extent companies disclosed pandemic risk and likely impact as part of their key risks or material matters immediately prior to 2020. The integrated/annual reports of 489 companies from six global regions were examined, finding that despite clear warnings from multiple fronts that highlighted the inevitability and imminence of a global pandemic, only 15.5 percent of companies disclosed anything related to pandemic risk. Of these, 71.1 percent were boilerplate in nature, providing minimal useful information to stakeholders. This study contributes to our understanding of integrated reporting, specifically regarding the adequacy of the disclosure of material risks.","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"38 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91284574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Guillermo Badía, Fernando Gómez‐Bezares, Luis Ferruz
{"title":"Are investments in material corporate social responsibility issues a key driver of financial performance?","authors":"Guillermo Badía, Fernando Gómez‐Bezares, Luis Ferruz","doi":"10.1111/acfi.12912","DOIUrl":"https://doi.org/10.1111/acfi.12912","url":null,"abstract":"","PeriodicalId":45436,"journal":{"name":"Intelligent Systems in Accounting Finance & Management","volume":"40 1","pages":""},"PeriodicalIF":2.9,"publicationDate":"2022-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85091514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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