{"title":"The Impact of Green Intellectual Capital on Audit Quality","authors":"Ahmed Sattar Jabbar, Mahdi Salehi, Mahdi Moradi","doi":"10.1002/pa.2949","DOIUrl":"https://doi.org/10.1002/pa.2949","url":null,"abstract":"<div>\u0000 \u0000 <p>The current research investigates the impact of green intellectual capital (GIC) and its components on audit quality. In other words, the current study seeks to find whether the entrepreneur's GIC can affect the audit quality. The research method is applied based on the objective and descriptive survey based on the method. The statistical population of the research includes all auditors working in audit institutions in Iraq; 299 participants were selected as the sample size using Cochran's sampling method. This paper used PLS tests to investigate the effect of independent variables on the dependent variable. The results show a positive and significant relationship between the GIC and its three components, including green human capital (GHC), green structural capital (GSC), green relational capital (GRC) and audit quality. Moreover, the findings suggest that among the triple-employed components of GIC, the GSC plays a paramount role in improving audit quality. So far, no research has investigated the impact of GIC and its triple components on audit quality in Iraq. The results can provide valuable information to managers, auditors, and policymakers and contribute to developing science and knowledge in this area.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 4","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142429228","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}
Abubakar Sule, Ibrahim Danlami Mohammed, Ojonimi Umaru, Jonah Abacoso Gana
{"title":"Comparative Governance Quality's Impact on Monetary Policy, Saving, and Economic Growth Dynamics: Empirical Evidence From Nigeria, Egypt and South Africa","authors":"Abubakar Sule, Ibrahim Danlami Mohammed, Ojonimi Umaru, Jonah Abacoso Gana","doi":"10.1002/pa.2951","DOIUrl":"https://doi.org/10.1002/pa.2951","url":null,"abstract":"<div>\u0000 \u0000 <p>Our study examines the comparative impact of governance quality on the dynamic relationship between monetary policy rate, saving, and economic growth in emerging economies in sub-Saharan African countries from 2005Q1 to 2022Q4. Using the Toda-Yamamoto (TY) model, we found that governance quality influence on monetary policy rate is negative with adverse effect on investment-growth while exerting positive influence on savings-growth nexus in Nigeria but the contribution is quite appreciative and can be leverage on. Governance quality exert negative influence on monetary policy rate but with positive direction from investment and savings to growth in Egypt. The magnitude of the monetary policy rate, savings, investment is quite negligible in Egypt. For South Africa, governance quality exerts positive influence on monetary policy rate but failed to translate to positive effect on investment, savings to growth in South Africa. Although, the contribution of monetary policy rate, savings, investment to growth is significant in South Africa. Thus, enhancing institutional development to foster a more effective financial incentive system and seamless policy transmission is crucial to address the impact of governance quality on monetary policy outcomes and enable better macroeconomic interactions.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 4","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142324570","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":"Collaboration or Hierarchy: Experimental Evidence on Governance Modes and Legitimacy Perceptions","authors":"Jaakko Hillo, Isak Vento, Stefan Sjöblom","doi":"10.1002/pa.2952","DOIUrl":"https://doi.org/10.1002/pa.2952","url":null,"abstract":"<p>Amidst growing interest in collaborative governance as means to enhance the legitimacy of public governance, this article investigates public officials' perceptions of this governance mode. Despite theoretical propositions linking collaborative governance to enhanced legitimacy, empirical validation is scarce. Using a factorial survey experiment with 932 public officials in the Finnish central administration, the article investigates if collaborative governance promotes legitimacy compared with hierarchical bureaucracy. The results are clear: collaborative governance does not inherently boost perceived legitimacy, but rather undermines it. This study captures the causal relationships between governance modes, key governance traits (stakeholder opposition/support and majority opposition/support), and perceived legitimacy, thereby challenging prevailing theoretical assumptions about the merits of collaborative governance.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 4","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/pa.2952","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142160272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Identifying Key Causal Factors of “Outsourcing Failure” in Government Procurement of Public Service Based on Interval Type-2 Fuzzy DEMATEL-Prospect Theory","authors":"Lan Xu, Yaofei Wang","doi":"10.1002/pa.2948","DOIUrl":"https://doi.org/10.1002/pa.2948","url":null,"abstract":"<div>\u0000 \u0000 <p>Accurately identifying the key causal factors of “outsourcing failure” in government procurement of public service (GPPS) is the focus when constructing its corrective mechanism. The research process and contributions of this paper unfold in two parts: First, based on the structure-process-outcome (SPO) model, from the three dimensions of structure, process and outcome, constructing a library of factors causing “outsourcing failure” in GPPS. Then aiming at the ambiguity, uncertainty, and risk preference of decision makers in the decision-making process, this study proposes a method to identify the key causal factors of “outsourcing failure” in GPPS based on interval type-2 fuzzy decision-making trial and evaluation laboratory (DEMATEL)-prospect theory. We take government procurement of home-based care services in Jiangsu Province as an example. The results show that nine key causal factors were identified. Further, targeted correction suggestions are proposed to provide strong support and reference for improving the effect of GPPS outsourcing.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 4","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142160273","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":"Mental Resilience in Crisis: Examining the Mental Health and Well-Being of Iranian Athletes During the COVID-19 Pandemic","authors":"Maryam Mokhtari Dinani, Asghar Afshar Jahanshahi, Abbas Nazarian Madavani, Milagros Isabel Rivas Mendoza, Sadegh Soltani","doi":"10.1002/pa.2950","DOIUrl":"https://doi.org/10.1002/pa.2950","url":null,"abstract":"<div>\u0000 \u0000 <p>The pervasive impact of COVID-19 and economic sanctions has significantly influenced the well-being of Iranian athletes, leaving lasting imprints on both their physical and mental health. During this challenging time, this comprehensive study delves into the nuanced disparities among various cohorts of Iranian athletes across multiple dimensions, including insomnia severity, psychological distress, anxiety, depression, intrusive thoughts, life satisfaction, and hope. Stratifying the participants based on their professionalism level, age, education, sports activity engagement, and COVID-19 infection status, our survey-based findings from a cohort of 280 athletes reveal compelling insights: Male athletes exhibit higher levels of distress, anxiety, and depression compared to their female counterparts. Professional athletes manifest elevated psychological distress, anxiety, and depression in contrast to semi-professional and amateur athletes. Insomnia severity is more prevalent among professional athletes, concurrently accompanied by higher levels of hope within this group. Young athletes and those with higher educational attainment report increased intrusive thoughts. Local and national athletes demonstrate higher levels of life satisfaction and hope compared to their international counterparts. Athletes not infected with Coronavirus experience heightened psychological distress compared to their COVID-19-infected counterparts. This nuanced exploration underscores the intricate interplay between various factors and their profound implications for the mental well-being of Iranian athletes in the face of global health challenges and economic constraints. By recognizing the vulnerabilities exposed during the pandemic and sanctions, policymakers can work toward a more resilient and robust sports sector, ensuring that the mental health and psychosocial well-being of athletes remain at the forefront of policy considerations.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 4","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142158644","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 Financial Development Induce Total Factor Productivity Growth in an Emerging Economy? The Role of Gender Human Capital","authors":"Shreya Pal, Mantu Kumar Mahalik, Hrushikesh Mallick, Almas Heshmati","doi":"10.1002/pa.2945","DOIUrl":"https://doi.org/10.1002/pa.2945","url":null,"abstract":"<p>Drawing from neoclassical growth theories, this study explores the interplay between financial development, gender-specific human capital, and total factor productivity (TFP) growth in India, addressing a gap in prior literature by examining their interactive effects on emerging economies' productivity trajectories. Employing the ARDL Bound test model, we estimate the productivity growth equation using annual data from 1980 to 2019. Variables such as government spending on education and foreign direct investment serve as crucial control variables in the TFP growth framework. Our findings reveal nuanced dynamics: while financial development enhances productivity growth in the absence of gender-specific human capital considerations, its impact varies significantly with the inclusion of male and female education levels. Notably, financial development positively influences productivity growth when male education levels are high. Surprisingly, financial development hampers productivity growth when female education level is high. These insights underscore the disproportionate influence of male education on productivity growth vis-à-vis female education in India. This study contributes to the literature by highlighting the differential impacts of financial development on India's productivity growth in the presence of gender-specific human capital. This analysis emphasizes the role of gender dynamics in educational attainment for policymakers aiming to leverage financial development as a catalyst for productivity growth. In addition, the policymakers in India are urged not to downplay the significance of male education in fostering financial development and augmenting productivity growth. Furthermore, the policymakers are advised to scrutinize the adverse repercussions of financial development on productivity growth within the context of female education at higher levels.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 4","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/pa.2945","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142152255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Inequality in Public Provision of Healthcare: Do Fiscal Transfers Matter?","authors":"K. S. Harikrishnan, Gourishankar S. Hiremath","doi":"10.1002/pa.2943","DOIUrl":"https://doi.org/10.1002/pa.2943","url":null,"abstract":"<p>In this paper, we investigate the inequality in the public provision of healthcare in India and assess whether states are converging over time. We locate the equalization of public provision within the framework of fiscal federalism. Departing from previous work, we gauge disparity in public provision by scrutinizing the provision in terms of primary and community health centers. The <span></span><math>\u0000 <semantics>\u0000 <mrow>\u0000 <mi>β</mi>\u0000 </mrow>\u0000 <annotation>$$ beta $$</annotation>\u0000 </semantics></math> and <span></span><math>\u0000 <semantics>\u0000 <mrow>\u0000 <mi>σ</mi>\u0000 </mrow>\u0000 <annotation>$$ sigma $$</annotation>\u0000 </semantics></math> convergence analysis indicate no substantial reduction in inter-state disparities, raising concerns regarding the attainment of universal healthcare access. In addition, the club convergence analysis identifies states converging into multiple clubs in the public provision of health centers, indicating the persistence of inter-state disparity. The panel regression estimates indicate the prominence of own revenue over fiscal transfers in determining the public provision of healthcare. The findings underscore the necessity of reforms in fiscal devolution, with a particular emphasis on tax devolution and revamping sector-specific grants to achieve national targets. The present paper contributes to a long-standing debate on unconditional versus conditional transfers for public provision.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 4","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/pa.2943","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142130429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Building the Empirical Puzzle on Impact of Macroeconomic Determinants on GST Revenue: An Empirical Investigation via ARDL Bound Test Perspective","authors":"Shubham Garg, Karam Pal Narwal, Sanjeev Kumar","doi":"10.1002/pa.2947","DOIUrl":"https://doi.org/10.1002/pa.2947","url":null,"abstract":"<div>\u0000 \u0000 <p>The revenue mobilization remains a challenge for many countries, especially developing countries such as India. Therefore, this study explores the macroeconomic determinants of Goods and Service Tax (GST) revenue of the government in India as GST constitutes a major share in the Own Tax Revenue (OTR) of the government in India. The current study has employed the Auto Regressive Distributed Lag (ARDL) model to examine the macroeconomic determinants of GST taxation revenue of the government in India. The results reveal that foreign direct investment, depreciation in the exchange rate and foreign exchange reserves have a favorable impact on the GST revenue of the government in India. Furthermore, the gross fiscal deficits of the government and inflation have a detrimental effect on the GST revenue collection of the government in India. The results of the study are supported by the Tanzi effect and the Tanzi–Olivera effect for the detrimental effect of inflation and gross fiscal deficit on the GST revenue of the government in India. The current study has major policy implications for the government, policymakers, and researchers. The empirical results illustrates that the government may put a stringent check on inflation and gross fiscal deficit of the country to improve their GST collections. Moreover, the government should try to focus on foreign direct investment, trade openness, and foreign exchange reserve in India to increase their GST revenue. Meanwhile, the current study can be used as a base for conducting future studies at national and international levels for examining the determinants of other taxation revenue of the government by incorporating other country specific variables. This study may act as a novel contribution to the available literature on the macroeconomic determinants of taxation revenue in India. To the knowledge, it will be the first study in India to especially explore the determinants of GST revenue of the government in India. However, the findings of the study need to be generalize in future by incorporating a larger sample size as GST is still in its introductory phase in India.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142041558","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":"Political Promotion Over Social Media and Voters' Voting Intention With Trust as a Moderator","authors":"Ajitabh Dash","doi":"10.1002/pa.2946","DOIUrl":"https://doi.org/10.1002/pa.2946","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the relationship between voters' attitudes towards social media promotion and their voting behaviour, along with the moderating effect of trust on this relationship. For this study, primary data was acquired from a sample of 441 respondents across Karnataka in India using a predesigned questionnaire. Convenience sampling was utilised to ensure that only interested and motivated respondents participated in the study and that the sample was representative of the target population. Significant findings of this study implied that political parties that aim to embrace social media advertising must inculcate trust among their target audience. Again, political parties that plan to use social media advertising must build a memorable and lasting impression on the minds of their target audience in every interaction by developing a reliable and authentic discourse. This study adds to the understanding of the moderating role of trust in voters' attitudes towards social media advertising and can be used to formulate an appropriate political promotion strategy.</p>\u0000 </div>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141991658","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}
Stefania Camoletto, María J. Montes-Sancho, Erica Santini
{"title":"Multinational Corporations and Their Corporate Citizenships: Exploring Their Effects on Corporate Performance Under Different Legal Traditions","authors":"Stefania Camoletto, María J. Montes-Sancho, Erica Santini","doi":"10.1002/pa.2942","DOIUrl":"https://doi.org/10.1002/pa.2942","url":null,"abstract":"<p>In this paper, we focus on the conceptualization of corporate citizenship and examine the effects of its tangible manifestation, in the form of corporate philanthropy, on company performance recognizing the importance of the institutional contexts where companies are embedded. Based on a sample of 752 multinational companies that have joined the UN Global Compact, we explore the derived benefits, using as a moderator the legal environment where companies operate. The results of the random-effect regression analysis show the existence of a positive relationship between corporate citizenship and corporate market valuation over the study period (2016–2022). Findings on corporate citizenship are consistent with previous studies, and the role of the legal tradition emerges as a salient avenue for future investigation. Companies that highly leverage the philanthropic dimension of corporate citizenship and are primarily embedded in a common-law tradition benefit more than those operating in a civil-law system.</p>","PeriodicalId":47153,"journal":{"name":"Journal of Public Affairs","volume":"24 3","pages":""},"PeriodicalIF":2.7,"publicationDate":"2024-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/pa.2942","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141980463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}