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The moderating effect of tax risk on the relationship between tax avoidance and firm risk: empirical evidence in the French context 税收风险对避税与公司风险之间关系的调节作用:法国的经验证据
IF 1.5 Q1 Social Sciences Pub Date : 2024-02-08 DOI: 10.1108/ijlma-06-2023-0140
Mouna Guedrib, Fatma Bougacha
PurposeThis paper aims to study the impact of tax avoidance on corporate risk. It also examines the moderating impact of tax risk on the relationship between tax avoidance and firm risk.Design/methodology/approachBased on available information in the DATASTREAM database about a sample of French firms listed in the CAC 40 from 2010 to 2022, the study uses the feasible generalized least squares method to investigate the impact of tax avoidance on firm risk and the moderating impact of tax risk. To check the robustness of our results, the authors changed the measurement of variables to identify potential biases and they significantly mitigated the endogeneity concerns using instrumental variable regression. Additional estimations were performed, first by using book-tax differences (BTD) and its components, i.e. temporary and permanent, and second by retesting hypotheses of years before the outbreak of the corona virus disease 2019 (COVID-19) pandemic.FindingsThe results show that tax avoidance negatively affects the firm risk while tax risk has a positive effect on firm risk. More importantly, tax risk moderates the negative impact of tax avoidance on the firm risk. When tax avoidance is associated with a high level of tax risk, it leads to a high firm risk. Accordingly, tax avoidance should be considered in conjunction with tax risk when studying the effect put on the firm risk. Further analyses indicate that tax risk moderates the negative relationship between permanent BTD and firm risk.Research limitations/implicationsThe major limitation of this study is that it focuses only on French-listed firms, which make it difficult to generalize the results. Furthermore, the authors did not introduce governance variables into our models. An effective governance system and transparent information can reduce some of the perverse effects of risky tax avoidance by reducing the tax avoidance costs. The obtained results are of great interest to researchers who need to include the tax risk concept in their examination of the tax avoidance impacts.Practical implicationsThe results are useful for investors wishing to make sound decisions regarding risky tax avoidance practices. Furthermore, the results may signal the need for French policymakers to make more efforts to reduce risky tax avoidance activities that are harmful to investors. They must enforce the existence and the reporting of a tax risk management strategy by firms.Originality/valueThis study contributes to the growing body of literature on the tax avoidance effects with a special focus on firm risk. This study provides the first French evidence of the role of tax risk in the relationship between tax avoidance and firm risk.
本文旨在研究避税对企业风险的影响。设计/方法/途径基于 DATASTREAM 数据库中 2010 年至 2022 年在 CAC 40 指数上市的法国公司样本的可用信息,本研究采用可行的广义最小二乘法来研究避税对公司风险的影响以及税收风险的调节作用。为检验研究结果的稳健性,作者改变了变量的测量方法,以识别潜在的偏差,并利用工具变量回归大大缓解了内生性问题。作者还进行了额外的估计,首先使用了账面税收差异(BTD)及其组成部分,即暂时性和永久性,其次重新检验了 2019 年科罗纳病毒病(COVID-19)大流行爆发前几年的假设。结果表明,避税对企业风险有负面影响,而税收风险对企业风险有正面影响。更重要的是,税收风险调节了避税对企业风险的负面影响。当避税与高税收风险相关联时,就会导致高企业风险。因此,在研究避税对企业风险的影响时,应将避税与税收风险结合起来考虑。进一步的分析表明,税务风险调节了永久性 BTD 与公司风险之间的负相关关系。研究局限性/启示本研究的主要局限性在于它只关注了在法国上市的公司,这使得研究结果难以推广。此外,作者没有在模型中引入治理变量。有效的治理体系和透明的信息可以通过降低避税成本来减少风险避税的一些不利影响。对于需要将税务风险概念纳入避税影响研究的研究人员来说,所获得的结果具有重大意义。此外,这些结果还表明,法国的政策制定者需要做出更多努力,减少对投资者有害的高风险避税活动。本研究为越来越多的关于避税效应的文献做出了贡献,其中特别关注了企业风险。本研究首次在法国证明了税务风险在避税与公司风险之间关系中的作用。
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引用次数: 0
The moderating effect of tax risk on the relationship between tax avoidance and firm risk: empirical evidence in the French context 税收风险对避税与公司风险之间关系的调节作用:法国的经验证据
IF 1.5 Q1 Social Sciences Pub Date : 2024-02-08 DOI: 10.1108/ijlma-06-2023-0140
Mouna Guedrib, Fatma Bougacha
PurposeThis paper aims to study the impact of tax avoidance on corporate risk. It also examines the moderating impact of tax risk on the relationship between tax avoidance and firm risk.Design/methodology/approachBased on available information in the DATASTREAM database about a sample of French firms listed in the CAC 40 from 2010 to 2022, the study uses the feasible generalized least squares method to investigate the impact of tax avoidance on firm risk and the moderating impact of tax risk. To check the robustness of our results, the authors changed the measurement of variables to identify potential biases and they significantly mitigated the endogeneity concerns using instrumental variable regression. Additional estimations were performed, first by using book-tax differences (BTD) and its components, i.e. temporary and permanent, and second by retesting hypotheses of years before the outbreak of the corona virus disease 2019 (COVID-19) pandemic.FindingsThe results show that tax avoidance negatively affects the firm risk while tax risk has a positive effect on firm risk. More importantly, tax risk moderates the negative impact of tax avoidance on the firm risk. When tax avoidance is associated with a high level of tax risk, it leads to a high firm risk. Accordingly, tax avoidance should be considered in conjunction with tax risk when studying the effect put on the firm risk. Further analyses indicate that tax risk moderates the negative relationship between permanent BTD and firm risk.Research limitations/implicationsThe major limitation of this study is that it focuses only on French-listed firms, which make it difficult to generalize the results. Furthermore, the authors did not introduce governance variables into our models. An effective governance system and transparent information can reduce some of the perverse effects of risky tax avoidance by reducing the tax avoidance costs. The obtained results are of great interest to researchers who need to include the tax risk concept in their examination of the tax avoidance impacts.Practical implicationsThe results are useful for investors wishing to make sound decisions regarding risky tax avoidance practices. Furthermore, the results may signal the need for French policymakers to make more efforts to reduce risky tax avoidance activities that are harmful to investors. They must enforce the existence and the reporting of a tax risk management strategy by firms.Originality/valueThis study contributes to the growing body of literature on the tax avoidance effects with a special focus on firm risk. This study provides the first French evidence of the role of tax risk in the relationship between tax avoidance and firm risk.
本文旨在研究避税对企业风险的影响。设计/方法/途径基于 DATASTREAM 数据库中 2010 年至 2022 年在 CAC 40 指数上市的法国公司样本的可用信息,本研究采用可行的广义最小二乘法来研究避税对公司风险的影响以及税收风险的调节作用。为检验研究结果的稳健性,作者改变了变量的测量方法,以识别潜在的偏差,并利用工具变量回归大大缓解了内生性问题。作者还进行了额外的估计,首先使用了账面税收差异(BTD)及其组成部分,即暂时性和永久性,其次重新检验了 2019 年科罗纳病毒病(COVID-19)大流行爆发前几年的假设。结果表明,避税对企业风险有负面影响,而税收风险对企业风险有正面影响。更重要的是,税收风险调节了避税对企业风险的负面影响。当避税与高税收风险相关联时,就会导致高企业风险。因此,在研究避税对企业风险的影响时,应将避税与税收风险结合起来考虑。进一步的分析表明,税务风险调节了永久性 BTD 与公司风险之间的负相关关系。研究局限性/启示本研究的主要局限性在于它只关注了在法国上市的公司,这使得研究结果难以推广。此外,作者没有在模型中引入治理变量。有效的治理体系和透明的信息可以通过降低避税成本来减少风险避税的一些不利影响。对于需要将税务风险概念纳入避税影响研究的研究人员来说,所获得的结果具有重大意义。此外,这些结果还表明,法国的政策制定者需要做出更多努力,减少对投资者有害的高风险避税活动。本研究为越来越多的关于避税效应的文献做出了贡献,其中特别关注了企业风险。本研究首次在法国证明了税务风险在避税与公司风险之间关系中的作用。
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引用次数: 0
Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan COVID-19 大流行时期的关键审计事项和审计质量:约旦案例
IF 1.5 Q1 Social Sciences Pub Date : 2024-02-01 DOI: 10.1108/ijlma-11-2023-0248
E. Alharasis, A. Alkhwaldi, Khaled Hussainey
PurposeThis study aims to investigate the moderating effect of the COVID-19 epidemic on the relationship between key audit matter (KAM) and auditing quality.Design/methodology/approachThe authors use the ordinary least squares regression on data from 942 firm-year observations of Jordanian non-financial institutions across the period (2017–2022) to test the hypotheses. The authors use content analysis method to measure levels of KAM disclosure.FindingsThe investigation’s findings highlight the importance of KAM disclosure in achieving audit quality in line with international standard on auditing no. 701 (ISA-701) requirements. COVID-19 is also found to have a positive relationship with audit quality, further confirming the crisis’s devastating impact on audit complexity and risks and providing evidence for the need for supplementary, high-quality audit services. Due to the correlation between KAM disclosure and increased auditor workload and responsibility, the analysis reveals that the COVID-19 factor strengthens the link between KAM disclosure and audit quality.Practical implicationsThis study has the potential to be used as a basis for the creation of a new regulation or standard regarding the reporting of unfavourable events in financial filings. This study’s findings provide standard-setters, regulators and policymakers with current empirical data on the effects of implementing ISA-701’s mandate for external auditors to provide more information on KAM. The COVID-19 crisis offers a suitable setting in which to examine the value of precautionary disclosures in times of economic uncertainty, as well as the significance of confidence interval disclosures and the role of external auditing in calming investor fears. This analysis is helpful for stakeholders, regulatory agencies, standard-setters and readers of audit reports who are curious about the current state of KAM disclosures and the implementation of ISA-701. The results may have ramifications for academia in the form of a call for more evidence expanding this data to other burgeoning fields to have a clear explanation of the real impact of reporting KAM on audit practices.Originality/valueTo the authors’ awareness, this research is one of the few empirical studies on the effect of the COVID-19 crisis on auditing procedures, and more specifically, the effect of disclosures on KAM by external auditors on audit quality. This study’s findings represent preliminary scientific evidence linking the pandemic to business performance. Minimal research has been done on how auditors in developing nations react to pandemic investor protection and how auditors’ enlarged reporting responsibilities affect them. The vast majority of auditing studies have been conducted in a highly regulated system, so this research contributes by examining audit behaviour in a weak legal context.
目的本研究旨在探究 COVID-19 流行病对关键审计事项(KAM)与审计质量之间关系的调节作用。设计/方法/方法作者使用普通最小二乘法回归约旦非金融机构跨期间(2017-2022 年)的 942 个公司年度观测数据,以检验假设。作者使用内容分析法来衡量 KAM 披露的水平。调查结果调查结果突出了 KAM 披露在实现符合国际审计准则第 701 号(ISA-701)要求的审计质量方面的重要性。701 (ISA-701) 的要求实现审计质量的重要性。调查还发现 COVID-19 与审计质量存在正相关关系,进一步证实了危机对审计复杂性和风险的破坏性影响,并为提供补充性高质量审计服务的必要性提供了证据。由于 KAM 披露与审计师工作量和责任增加之间的相关性,分析表明 COVID-19 因素加强了 KAM 披露与审计质量之间的联系。本研究的结论为标准制定者、监管者和政策制定者提供了当前的实证数据,说明实施 ISA-701 关于外部审计师提供更多 KAM 信息的规定所产生的影响。COVID-19 危机为研究经济不确定时期预防性披露的价值、置信区间披露的重要性以及外部审计在平息投资者恐慌方面的作用提供了一个合适的环境。这项分析对利益相关者、监管机构、标准制定者以及对 KAM 披露现状和 ISA-701 实施情况感到好奇的审计报告读者很有帮助。研究结果可能会对学术界产生影响,学术界呼吁提供更多证据,将这些数据扩展到其他新兴领域,以清楚地解释报告 KAM 对审计实践的真正影响。原创性/价值据作者所知,本研究是为数不多的关于 COVID-19 危机对审计程序影响的实证研究之一,更具体地说,是关于外部审计师披露 KAM 对审计质量影响的实证研究之一。本研究的发现代表了将大流行病与企业绩效联系起来的初步科学证据。关于发展中国家的审计师如何应对大流行病的投资者保护,以及审计师扩大的报告责任对其有何影响,相关研究极少。绝大多数审计研究都是在高度规范的体系中进行的,因此本研究通过考察薄弱法律环境下的审计行为做出了贡献。
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引用次数: 0
Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan COVID-19 大流行时期的关键审计事项和审计质量:约旦案例
IF 1.5 Q1 Social Sciences Pub Date : 2024-02-01 DOI: 10.1108/ijlma-11-2023-0248
E. Alharasis, A. Alkhwaldi, Khaled Hussainey
PurposeThis study aims to investigate the moderating effect of the COVID-19 epidemic on the relationship between key audit matter (KAM) and auditing quality.Design/methodology/approachThe authors use the ordinary least squares regression on data from 942 firm-year observations of Jordanian non-financial institutions across the period (2017–2022) to test the hypotheses. The authors use content analysis method to measure levels of KAM disclosure.FindingsThe investigation’s findings highlight the importance of KAM disclosure in achieving audit quality in line with international standard on auditing no. 701 (ISA-701) requirements. COVID-19 is also found to have a positive relationship with audit quality, further confirming the crisis’s devastating impact on audit complexity and risks and providing evidence for the need for supplementary, high-quality audit services. Due to the correlation between KAM disclosure and increased auditor workload and responsibility, the analysis reveals that the COVID-19 factor strengthens the link between KAM disclosure and audit quality.Practical implicationsThis study has the potential to be used as a basis for the creation of a new regulation or standard regarding the reporting of unfavourable events in financial filings. This study’s findings provide standard-setters, regulators and policymakers with current empirical data on the effects of implementing ISA-701’s mandate for external auditors to provide more information on KAM. The COVID-19 crisis offers a suitable setting in which to examine the value of precautionary disclosures in times of economic uncertainty, as well as the significance of confidence interval disclosures and the role of external auditing in calming investor fears. This analysis is helpful for stakeholders, regulatory agencies, standard-setters and readers of audit reports who are curious about the current state of KAM disclosures and the implementation of ISA-701. The results may have ramifications for academia in the form of a call for more evidence expanding this data to other burgeoning fields to have a clear explanation of the real impact of reporting KAM on audit practices.Originality/valueTo the authors’ awareness, this research is one of the few empirical studies on the effect of the COVID-19 crisis on auditing procedures, and more specifically, the effect of disclosures on KAM by external auditors on audit quality. This study’s findings represent preliminary scientific evidence linking the pandemic to business performance. Minimal research has been done on how auditors in developing nations react to pandemic investor protection and how auditors’ enlarged reporting responsibilities affect them. The vast majority of auditing studies have been conducted in a highly regulated system, so this research contributes by examining audit behaviour in a weak legal context.
目的本研究旨在探究 COVID-19 流行病对关键审计事项(KAM)与审计质量之间关系的调节作用。设计/方法/方法作者使用普通最小二乘法回归约旦非金融机构跨期间(2017-2022 年)的 942 个公司年度观测数据,以检验假设。作者使用内容分析法来衡量 KAM 披露的水平。调查结果调查结果突出了 KAM 披露在实现符合国际审计准则第 701 号(ISA-701)要求的审计质量方面的重要性。701 (ISA-701) 的要求实现审计质量的重要性。调查还发现 COVID-19 与审计质量存在正相关关系,进一步证实了危机对审计复杂性和风险的破坏性影响,并为提供补充性高质量审计服务的必要性提供了证据。由于 KAM 披露与审计师工作量和责任增加之间的相关性,分析表明 COVID-19 因素加强了 KAM 披露与审计质量之间的联系。本研究的结论为标准制定者、监管者和政策制定者提供了当前的实证数据,说明实施 ISA-701 关于外部审计师提供更多 KAM 信息的规定所产生的影响。COVID-19 危机为研究经济不确定时期预防性披露的价值、置信区间披露的重要性以及外部审计在平息投资者恐慌方面的作用提供了一个合适的环境。这项分析对利益相关者、监管机构、标准制定者以及对 KAM 披露现状和 ISA-701 实施情况感到好奇的审计报告读者很有帮助。研究结果可能会对学术界产生影响,学术界呼吁提供更多证据,将这些数据扩展到其他新兴领域,以清楚地解释报告 KAM 对审计实践的真正影响。原创性/价值据作者所知,本研究是为数不多的关于 COVID-19 危机对审计程序影响的实证研究之一,更具体地说,是关于外部审计师披露 KAM 对审计质量影响的实证研究之一。本研究的发现代表了将大流行病与企业绩效联系起来的初步科学证据。关于发展中国家的审计师如何应对大流行病的投资者保护,以及审计师扩大的报告责任对其有何影响,相关研究极少。绝大多数审计研究都是在高度规范的体系中进行的,因此本研究通过考察薄弱法律环境下的审计行为做出了贡献。
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引用次数: 0
Are materiality determination practices evolving in the wake of increasing legislation on sustainability reporting? Findings from EU pharmaceutical companies’ reports 随着可持续发展报告立法的不断增加,确定重要性的做法是否也在发生变化?从欧盟制药公司的报告中得出的结论
IF 1.5 Q1 Social Sciences Pub Date : 2024-01-30 DOI: 10.1108/ijlma-09-2023-0221
Mirella Miettinen

Purpose

This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD) and by examining the added value and challenges of legalizing reporting and materiality requirements from both regulatory and practical company perspectives. It provides insights on whether this is reflected by EU pharmaceutical companies and to what extent companies report information on their materiality analysis process.

Design/methodology/approach

Doctrinal analysis was used to examine regulatory instruments. Qualitative document analysis was used to analyze companies’ reports. The added value and challenges were examined using a governance approach. It focused on legalizing reporting and materiality requirements, with a brief extension to corporate management and organization studies.

Findings

Materiality has evolved from a vague concept in the NFRD toward double materiality in the CSRD. This was reflected by the industry, but reports revealed inconsistencies in materiality definitions and reported information. Challenges include lack of self-reflection and company-centric perceptions of materiality. Companies should explain how they identify relevant stakeholders and how input is considered in decision-making.

Practical implications

Managers must consider how they conduct materiality assessments to meet society’s expectations. The underlying processes should be explained to increase the credibility of reports. Sustainability reporting should be seen as a corporate governance tool.

Originality/value

This work contributes to the literature on materiality in sustainability reporting and to the debate on the need for a holistic, society-centric approach to enhance the sustainability of companies.

目的 本文旨在通过分析《非财务报告指令》(NFRD)和《企业可持续发展报告指令》(CSRD)中对重要性的定义,以及从监管和实际公司的角度研究报告和重要性要求法律化的附加值和挑战,为欧盟(EU)可持续发展报告监管环境的发展做出贡献。本报告深入探讨了欧盟制药公司是否反映了这一点,以及公司在多大程度上报告了其实质性分析过程的信息。定性文件分析用于分析公司报告。采用治理方法研究了附加值和挑战。研究重点是报告和重要性要求的法律化,并简要扩展到企业管理和组织研究。研究结果重要性已从《国家报告和披露准则》中的模糊概念演变为《企业社会责任准则》中的双重重要性。这一点得到了业界的反映,但报告显示,重要性定义和报告信息并不一致。面临的挑战包括缺乏自我反思和以公司为中心的重要性观念。公司应解释他们如何确定相关的利益相关者,以及在决策时如何考虑他们的意见。应解释基本流程,以提高报告的可信度。可持续发展报告应被视为一种公司治理工具。原创性/价值这项工作为有关可持续发展报告中的实质性问题的文献以及有关是否需要一种全面的、以社会为中心的方法来提高公司的可持续性的讨论做出了贡献。
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引用次数: 0
Quality of work-life situation and effectiveness of labour laws: managerial perspectives 工作与生活环境的质量和劳动法的效力:管理者的视角
IF 1.5 Q1 Social Sciences Pub Date : 2024-01-29 DOI: 10.1108/ijlma-12-2023-0271
Prakash Shrestha, Dilip Parajuli, Bibek Raj Adhikari

Purpose

This paper aims to examine the current quality of work-life (QWL) situation and the effectiveness of labor laws for promoting QWL in the context of Nepalese workplaces.

Design/methodology/approach

It uses a descriptive-interpretative-qualitative approach to analyze the responses. Information is gathered through discussions with 85 higher- and middle-level managers of large and medium-sized organizations.

Findings

The majority of Nepalese organizations accept safe and healthy working conditions, social relevance of work-life, social integration in the work organization, and work and total life space as the key aspects of QWL. They have become even more critical as a result of the COVID-19 pandemic. However, they face challenges in providing employees with opportunities for continued growth and security, immediate opportunity to use and develop human capacities, adequate and fair compensation and constitutionalism in the work organization. QWL-related provisions in Labour Act, 2017, play a vital role in promoting the QWL situation. The QWL programs offer many benefits to employees’ private and working lives. The lack of such programs would undoubtedly have negative consequences for Nepalese companies. Compliance with labor laws will promote a better QWL situation at Nepalese workplaces.

Research limitations/implications

Only managerial perspectives are considered for examining the current situation of QWL and the effectiveness of QWL-related provisions of the Labour Act, 2017. It excludes the views of union leaders.

Practical implications

This paper indicates that labor laws’ QWL-related provisions are effective. It also provides several policy measures for promoting a better QWL in Nepalese workplaces.

Originality/value

This study presents QWL-related legal provisions and the actual situation at the workplaces of Nepal. It also presents the key aspects of QWL in the context of Nepal.

目的本文旨在研究尼泊尔工作场所的工作生活质量(QWL)现状以及劳动法在促进工作生活质量方面的有效性。研究结果大多数尼泊尔组织认为,安全健康的工作条件、工作与生活的社会相关性、工作组织中的社会融合以及工作和总体生活空间是 QWL 的关键方面。由于 COVID-19 的流行,这些方面变得更加重要。然而,它们在为雇员提供持续发展和安全的机会、利用和发展人的能力的直接机会、充足和公平的补偿以及工作组织的合宪性方面面临挑战。2017 年《劳动法》中与 QWL 相关的条款在促进 QWL 状况方面发挥了重要作用。QWL 计划为员工的私人生活和工作生活带来了诸多益处。缺乏此类计划无疑会给尼泊尔公司带来负面影响。遵守劳动法将促进改善尼泊尔工作场所的 QWL 状况。研究局限性/影响在研究 QWL 现状和 2017 年《劳动法》中与 QWL 相关条款的有效性时,只考虑了管理者的观点。本文表明,劳动法中与 QWL 相关的条款是有效的。本研究介绍了与 QWL 相关的法律规定以及尼泊尔工作场所的实际情况。它还介绍了尼泊尔 QWL 的主要方面。
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引用次数: 0
Assessing the need for a deregulation of the insurance sector of Mauritius to combat money laundering: a comparative study with Singapore and UK 评估毛里求斯保险业放松管制以打击洗钱的必要性:与新加坡和英国的比较研究
IF 1.5 Q1 Social Sciences Pub Date : 2024-01-29 DOI: 10.1108/ijlma-08-2023-0188
Bhavna Mahadew

Purpose

The purpose of this paper is to assess the current legal framework on money laundering control in the insurance sector. Essentially, this examination is premised on the interrogation of whether it is still appropriate for Mauritius to apply such stringent, opaque and unyielding Anti-Money Laundering/Combating Financing of Terrorism norms and rules on general insurance when developed nations such as the UK and Singapore have done away with them for a more effective combat against money laundering. It would also be assessed why the financial services commission (FSC) is not able to draw inspiration from its British and Singaporean counterparts in fighting money laundering more effectively.

Design/methodology/approach

This paper uses the doctrinal legal research methodology which is colloquially described as “black-letter law” approach. It is backed up by a contextual legal analysis that is based on an analysis of relevant legal provisions. It relies ground experience from the insurance industry through the experience of the authors. A comparative approach is used with Singapore and the UK as case studies given that there are significant commonalities to the Mauritian jurisdiction as well as useful differences.

Findings

It is observed that a move towards a de-regulation of the legal framework on money laundering in the insurance sector with a more relaxed approach is more effective for the Mauritian insurance sector. Evidence is drawn from the Singaporean and British models. A re-structuring of the FSC of Mauritius is also warranted for such an approach to be adopted.

Originality/value

This paper is among the first academic contribution that proposes a de-regulation and the adoption of a relaxed approach of and by the Mauritian Insurance Industry for a more effective combat against money laundering. It serves as a legal foundational basis for further research in this direction.

本文件的目的是评估保险业现行的反洗钱法律框架。从根本上说,这一审查的前提是,当英国和新加坡等发达国家为了更有效地打击洗钱活动而取消了反洗钱/打击资助恐怖主义行为的规范和规则时,毛里求斯对一般保险适用如此严格、不透明和不坚定的反洗钱/打击资助恐怖主义行为的规范和规则是否仍然合适。本文还将评估为什么金融服务委员会(FSC)不能从英国和新加坡的同行那里汲取灵感,以更有效地打击洗钱活动。它以基于相关法律条款分析的背景法律分析为支撑。它以作者在保险行业的经验为基础。鉴于新加坡和英国的司法管辖区与毛里求斯的司法管辖区既有显著的共同点,也有有益的不同点,因此采用了比较的方法对新加坡和英国进行案例研究。证据来自新加坡和英国的模式。本文是第一份建议毛里求斯保险业放松管制并采用宽松方法以更有效地打击洗钱活动的学术论文。它为这方面的进一步研究奠定了法律基础。
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引用次数: 0
Examining the advantages and disadvantages of international franchising and licensing from both legal and business perspectives within GCC region 从法律和商业角度研究海湾合作委员会地区国际特许经营和许可的优缺点
IF 1.5 Q1 Social Sciences Pub Date : 2024-01-23 DOI: 10.1108/ijlma-10-2023-0228
Anas A. Al Bakri, Nazzal M. Kisswani

Purpose

This study aims to provides the insights on the advantages and disadvantages of international franchising and licensing from the perspectives of legal and business considerations in the Gulf Cooperation Council (GCC).

Design/methodology/approach

Using a quantitative research approach, the authors conducted a survey with 150 business owners and franchisees in the GCC and analyzed the data using descriptive statistics, structural equation modeling and frequency analysis.

Findings

The findings reveal that while international franchising and licensing offer significant benefits for business expansion and revenue growth, they also pose risks related to legal compliance, cultural differences and intellectual property protection. Indeed, the results of this study provide valuable insights into the advantages and disadvantages of international franchising and licensing in the GCC from both legal and business perspectives.

Originality/value

There is limited research on the legal and business perspectives of international franchising and licensing in the GCC. This study contributes to the literature by providing a comprehensive analysis of the legal and business perspectives of international franchising and licensing in the GCC.

目的本研究旨在从海湾合作委员会(GCC)的法律和商业考虑因素的角度,深入分析国际特许经营和许可经营的利弊。研究结果研究结果表明,虽然国际特许经营和许可经营为企业扩张和收入增长带来了巨大好处,但也带来了与法律合规、文化差异和知识产权保护相关的风险。事实上,本研究的结果从法律和商业角度对海湾合作委员会国际特许经营和许可的利弊提供了有价值的见解。 原创性/价值关于海湾合作委员会国际特许经营和许可的法律和商业角度的研究十分有限。本研究通过对海湾合作委员会国际特许经营和许可的法律和商业视角进行全面分析,为相关文献做出了贡献。
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引用次数: 0
Understanding challenges of GDPR implementation in business enterprises: a systematic literature review 了解商业企业实施 GDPR 所面临的挑战:系统性文献综述
IF 1.5 Q1 Social Sciences Pub Date : 2024-01-18 DOI: 10.1108/ijlma-08-2023-0170
Yelena Smirnova, Victoriano Travieso-Morales

Purpose

The general data protection regulation (GDPR) was designed to address privacy challenges posed by globalisation and rapid technological advancements; however, its implementation has also introduced new hurdles for companies. This study aims to analyse and synthesise the existing literature that focuses on challenges of GDPR implementation in business enterprises, while also outlining the directions for future research.

Design/methodology/approach

The methodology of this review follows the preferred reporting items for systematic reviews and meta-analysis guidelines. It uses an extensive search strategy across Scopus and Web of Science databases, rigorously applying inclusion and exclusion criteria, yielding a detailed analysis of 16 selected studies that concentrate on GDPR implementation challenges in business organisations.

Findings

The findings indicate a predominant use of conceptual study methodologies in prior research, often limited to specific countries and technology-driven sectors. There is also an inclination towards exploring GDPR challenges within small and medium enterprises, while larger enterprises remain comparatively unexplored. Additionally, further investigation is needed to understand the implications of emerging technologies on GDPR compliance.

Research limitations/implications

This study’s limitations include reliance of the search strategy on two databases, potential exclusion of relevant research, limited existing literature on GDPR implementation challenges in business context and possible influence of diverse methodologies and contexts of previous studies on generalisability of the findings.

Originality/value

The originality of this review lies in its exclusive focus on analysing GDPR implementation challenges within the business context, coupled with a fresh categorisation of these challenges into technical, legal, organisational, and regulatory dimensions.

目的《一般数据保护条例》(GDPR)旨在应对全球化和快速技术进步带来的隐私挑战;然而,该条例的实施也为企业带来了新的障碍。本研究旨在分析和综合现有文献,重点关注商业企业实施 GDPR 所面临的挑战,同时勾勒出未来研究的方向。 设计/方法/途径 本综述的方法遵循系统综述和荟萃分析指南的首选报告项目。本综述在 Scopus 和 Web of Science 数据库中采用了广泛的搜索策略,严格应用了纳入和排除标准,对 16 项选定的研究进行了详细分析,这些研究集中于企业组织中的 GDPR 实施挑战。此外,还倾向于探讨中小型企业面临的 GDPR 挑战,而大型企业相对而言仍未得到探讨。本研究的局限性包括:搜索策略依赖于两个数据库、可能排除相关研究、有关企业背景下 GDPR 实施挑战的现有文献有限,以及先前研究的不同方法和背景可能对研究结果的普遍性产生影响。
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引用次数: 0
Exploring the impact of patient internet usage on patient–physician interaction, satisfaction and revisit intention: a comprehensive study 探讨患者互联网使用对医患互动、满意度和再访意愿的影响:一项综合研究
IF 1.5 Q1 Social Sciences Pub Date : 2023-11-27 DOI: 10.1108/ijlma-09-2023-0202
Preeti Kamboj, Amit Kumar Agrawal, Sheshadri Chatterjee, Zahid Hussain, Sanjay Misra

Purpose

The ubiquity of the internet has extended immense informational power to patients around the world who previously had abysmal knowledge about the disease they are suffering from. With a large amount of information in their hands, these educated and well-informed patients are cultivating deeper relationships and engagement with their physicians through meaningful interactions. This study aims to investigate the influence of patients’ internet usage and their interactions on their intentions to revisit and foster relationships with their physicians.

Design/methodology/approach

A survey-based questionnaire was administered at four government hospitals in Pune, involving a sample size of 400. The study intends to use structural equation modelling (SEM) to examine the hypothesized relationships identified within the research analysis.

Findings

The findings of this study indicate that patients report higher levels of satisfaction and intention to revisit when they have a strong interaction with their physician.

Research limitations/implications

This study provides valuable inputs to the hospital authorities and health-care-related policy makers. This study also contributes to the overall body of literature on health care information system, behavioural aspects of patients and doctors as well as other health-care-related staffs in hospitals.

Originality/value

The study adds values to the overall body of literature for both hospital information system, patient interaction and health care policy. To date, no research has examined the association between patient–physician interactions conducted through internet channels and subsequent behavioural intentions. Moreover, the study investigates the behavioural aspects of patients and health-care staffs, which adds value towards the body of knowledge in the extant literature.

目的:无处不在的互联网为世界各地的病人提供了巨大的信息力量,他们以前对自己所患的疾病一无所知。这些受过良好教育、见多识广的患者掌握了大量信息,通过有意义的互动,与医生建立了更深层次的关系和互动。本研究旨在探讨网路使用及网路互动对病患与医师重修关系的影响。设计/方法/方法在浦那的四家政府医院进行了基于调查的问卷调查,样本量为400人。该研究打算使用结构方程模型(SEM)来检查研究分析中确定的假设关系。研究结果本研究的结果表明,当患者与他们的医生有强烈的互动时,他们报告的满意度和再次就诊的意愿更高。研究局限/启示本研究为医院当局及卫生保健相关政策制定者提供宝贵意见。本研究亦对医疗保健资讯系统、病人、医生及其他医院医护人员行为方面的整体文献有贡献。独创性/价值本研究为医院信息系统、患者互动和医疗保健政策的整体文献增加了价值。迄今为止,还没有研究调查通过互联网渠道进行的医患互动与随后的行为意图之间的关系。此外,该研究还调查了患者和医护人员的行为方面,这为现有文献中的知识体系增加了价值。
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引用次数: 0
期刊
International Journal of Law and Management
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