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Discretion in the Governance Work of Internal Auditors: Interplay Between Institutional Complexity and Organizational Embeddedness 内部审计师治理工作中的自由裁量权：制度复杂性与组织嵌入性之间的相互作用
IF 5.6 2区 管理学
British Journal of Management Pub Date : 2024-08-23 DOI: 10.1111/1467-8551.12865
Vikash Kumar Sinha, Marika Arena, Eduardo Schiehll
{"title":"Discretion in the Governance Work of Internal Auditors: Interplay Between Institutional Complexity and Organizational Embeddedness","authors":"Vikash Kumar Sinha, Marika Arena, Eduardo Schiehll","doi":"10.1111/1467-8551.12865","DOIUrl":"https://doi.org/10.1111/1467-8551.12865","url":null,"abstract":"This study examines which factors facilitate (obstruct) the discretion exercised by ground‐level governance actors, such as internal auditors, in justifying their governance work. To achieve this objective, we rely on two complementary theoretical perspectives. One perspective proposes that the organizational embeddedness of ground‐level governance actors, ordained by high‐level governance actors (such as the board of directors), obstructs their discretion. In contrast, the other perspective, building on institutional complexity, propounds that multiple institutional demands facilitate the situated agency and discretion of ground‐level governance actors. Consistent with the emerging multilevel research on institutional complexity, we combine these two perspectives by including both the structural and static meso‐level factors (i.e. organizational embeddedness) as well as actors' situated agency. Utilizing three comparative cases, we demonstrate that internal auditors' ability to exercise discretion is facilitated (obstructed) when organizational embeddedness enables (constrains) the cohabitation of multiple institutional logics at the organizational level. In doing so, we identify <jats:italic>organizationally</jats:italic> situated agency as an underlying factor driving internal auditors’ justification approaches in their governance work.","PeriodicalId":48342,"journal":{"name":"British Journal of Management","volume":"17 1","pages":""},"PeriodicalIF":5.6,"publicationDate":"2024-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142188631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Are Prestigious Directors Mere Attractive Ornaments on the Corporate Christmas Tree? 知名董事仅仅是公司圣诞树上吸引人的装饰品吗？
IF 5.6 2区 管理学
British Journal of Management Pub Date : 2024-08-22 DOI: 10.1111/1467-8551.12863
Harsh Khedar, Vineet Agarwal, Sunil Poshakwale
{"title":"Are Prestigious Directors Mere Attractive Ornaments on the Corporate Christmas Tree?","authors":"Harsh Khedar, Vineet Agarwal, Sunil Poshakwale","doi":"10.1111/1467-8551.12863","DOIUrl":"https://doi.org/10.1111/1467-8551.12863","url":null,"abstract":"Using the United Kingdom's unique institutional setting of Queen's [now King's] honours, we examine the influence of director prestige on both short‐term and long‐term firm performance. We find that the market reacts positively to the appointments of Prestigious Award‐Winning Directors (PAWDs). Firms appointing PAWDs also show significantly improved long‐term performance, and this performance change is higher when firms appoint PAWDs according to their needs. The evidence suggests that PAWDs make important contributions to the firm by providing effective monitoring, facilitating preferential access to resources and offering legitimacy. We conclude that director prestige not only signals higher human and social capital but also incentivizes effective monitoring of managerial decisions.","PeriodicalId":48342,"journal":{"name":"British Journal of Management","volume":"33 1","pages":""},"PeriodicalIF":5.6,"publicationDate":"2024-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142188632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Social Impact Business Angels as New Impact Investors 社会影响企业天使作为新的社会影响投资者
IF 5.6 2区 管理学
British Journal of Management Pub Date : 2024-08-22 DOI: 10.1111/1467-8551.12864
Davide Viglialoro, Tiago Botelho, Elisa Ughetto, Alessandro Laspia, Paolo Landoni
{"title":"Social Impact Business Angels as New Impact Investors","authors":"Davide Viglialoro, Tiago Botelho, Elisa Ughetto, Alessandro Laspia, Paolo Landoni","doi":"10.1111/1467-8551.12864","DOIUrl":"https://doi.org/10.1111/1467-8551.12864","url":null,"abstract":"This study aims to understand how business angels (BAs) who intentionally prioritize investments in start‐ups with a significant social impact (i.e. social impact business angels, SBAs) differ in their characteristics from non‐social BAs. We also examine which features of the investment process of SBAs differ from those of non‐social BAs, and whether social impact considerations are included in investors’ decision‐making. The study also proposes a conceptual model that integrates the relationships between individual characteristics, the likelihood of acting as an SBA, and management of the investment process with the inclusion of both economic and impact concerns. Our analyses are based on a sample of 212 surveyed BAs and on follow‐up interviews with 10 SBAs. We find that certain investor characteristics can explain how SBAs differ from non‐social angels. SBAs follow a similar investment process to other BAs, but they conduct additional evaluations focused on the impact potential of the opportunities.","PeriodicalId":48342,"journal":{"name":"British Journal of Management","volume":"8 1","pages":""},"PeriodicalIF":5.6,"publicationDate":"2024-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142188629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
R&D Alliance and Innovation: The Interaction of Network Structure and the Quality of the Relationship 研发联盟与创新：网络结构与关系质量的相互作用
IF 5.6 2区 管理学
British Journal of Management Pub Date : 2024-08-12 DOI: 10.1111/1467-8551.12862
Tao Wang
{"title":"R&D Alliance and Innovation: The Interaction of Network Structure and the Quality of the Relationship","authors":"Tao Wang","doi":"10.1111/1467-8551.12862","DOIUrl":"https://doi.org/10.1111/1467-8551.12862","url":null,"abstract":"Much research has taken a structural perspective to examine how the R&amp;D alliance network affects innovation. However, little is known about how the quality of the relationship affects firms’ innovation. In this study, I examine the interaction of network structure and the quality of the relationship and explore the impact on innovation. Using a combination of propensity score weighting and difference‐in‐difference estimation strategies to address endogeneity, I find that the quality of the relationship moderates the inverted U‐shaped relationship between network structure and innovation performance. In addition, I present evidence consistent with possible underlying mechanisms: both network structure and the quality of the relationship affect firms’ access to novel information and firms’ recombination capacity to influence innovation performance.","PeriodicalId":48342,"journal":{"name":"British Journal of Management","volume":"13 1","pages":""},"PeriodicalIF":5.6,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142188633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determinants of IPO Overpricing IPO 定价过高的决定因素
IF 5.6 2区 管理学
British Journal of Management Pub Date : 2024-08-12 DOI: 10.1111/1467-8551.12858
Jacqueline Rossovski, Brian Lucey, Pia Helbing
{"title":"Determinants of IPO Overpricing","authors":"Jacqueline Rossovski, Brian Lucey, Pia Helbing","doi":"10.1111/1467-8551.12858","DOIUrl":"https://doi.org/10.1111/1467-8551.12858","url":null,"abstract":"This paper outlines the phenomenon of <jats:italic>negative</jats:italic> first‐day IPO returns. Using a comprehensive sample of IPOs in the United States between 2000 and 2020, we find that 21.61% exhibit negative first‐day returns, making this a common feature of the US IPO market. The key findings show that the IPO mechanism is important. A larger deal size and proportion of over‐allotment shares reduces the probability of IPO overpricing, while downward offer price adjustments increase the likelihood of negative first‐day returns. Despite distinct differences, the analysis reveals shared characteristics between IPO underpricing and overpricing, providing nuanced insights into IPO pricing. Neither market timing nor agency issues significantly affect IPO overpricing.","PeriodicalId":48342,"journal":{"name":"British Journal of Management","volume":"7 1","pages":""},"PeriodicalIF":5.6,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142188630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CEO Locality and Corporate Social Responsibility CEO 所在地与企业社会责任
IF 5.6 2区 管理学
British Journal of Management Pub Date : 2024-08-09 DOI: 10.1111/1467-8551.12859
Dianna Chang, Xin Chang, Weichen Yan
{"title":"CEO Locality and Corporate Social Responsibility","authors":"Dianna Chang, Xin Chang, Weichen Yan","doi":"10.1111/1467-8551.12859","DOIUrl":"https://doi.org/10.1111/1467-8551.12859","url":null,"abstract":"We explore the geography of corporate social responsibility (CSR) by examining the relationship between chief executive officer (CEO) locality (i.e. whether CEOs work near their hometowns) and CSR performance. The CSR score of firms with local CEOs exceeds that of firms without local CEOs by an amount equivalent to 11.1% of the sample mean CSR score. Further, the effect of CEO locality on CSR is more evident for firms headquartered in regions with high social capital, exhibiting a long‐term orientation, practising good corporate governance, or led by CEOs with early‐life disaster experiences or political connections. Additional analysis reveals that local CEOs emphasize CSR initiatives that boost local stakeholder welfare, strengthening the positive connection between CSR and firm performance. Our findings imply that CEO locality enhances CSR because local CEOs’ familiarity with and strong ties to their hometown regions align with CSR's emphasis on local engagement.","PeriodicalId":48342,"journal":{"name":"British Journal of Management","volume":"6 1","pages":""},"PeriodicalIF":5.6,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141948563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Linking HRM with Sustainability Performance Through Sustainability Practices: Unlocking the Black Box 通过可持续发展实践将人力资源管理与可持续发展绩效联系起来：打开黑匣子
IF 5.6 2区 管理学
British Journal of Management Pub Date : 2024-08-06 DOI: 10.1111/1467-8551.12861
Smirti Kutaula, Soumyadeb Chowdhury, Alvina Gillani, Pawan S. Budhwar, Prasanta Kumar Dey
{"title":"Linking HRM with Sustainability Performance Through Sustainability Practices: Unlocking the Black Box","authors":"Smirti Kutaula, Soumyadeb Chowdhury, Alvina Gillani, Pawan S. Budhwar, Prasanta Kumar Dey","doi":"10.1111/1467-8551.12861","DOIUrl":"https://doi.org/10.1111/1467-8551.12861","url":null,"abstract":"In response to the triple‐bottom‐line sustainability challenges facing today's world, organizations are increasingly incorporating sustainability principles into their strategies; however, this is challenging for small and medium‐sized enterprises (SMEs) with limited resources. While sustainable human resource management (HRM) has recently gained scholarly prominence, the impact of sustainable HRM practices on an organization's sustainability performance remains under‐explored. Anchored on signalling theory, we address this gap by examining the impact of sustainable HRM on an organization's sustainability performance. Drawing upon survey data collected from 254 employees across SMEs in Vietnam, we found that sustainable HRM practices and managerial competency positively impact sustainability practices, which in turn predict sustainability performance, while sustainability practices mediate these relationships. Employee sustainability participation and long‐term orientation strengthen the relationship between sustainability practices and sustainability performance. Further, co‐worker sustainability support moderates the relationship between sustainable HRM practices and managerial competency and sustainability practices. We discuss the contributions to theory and practice and provide future research directions.","PeriodicalId":48342,"journal":{"name":"British Journal of Management","volume":"7 1","pages":""},"PeriodicalIF":5.6,"publicationDate":"2024-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141969735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
NGO Activism and Anti‐Corruption Disclosures: An Empirical Study of Emerging Economy Multinational Companies 非政府组织的积极性与反腐败披露：新兴经济体跨国公司的经验研究
IF 5.6 2区 管理学
British Journal of Management Pub Date : 2024-07-30 DOI: 10.1111/1467-8551.12856
Shah Md Taha Islam, Muhammad Azizul Islam, Zaheer Khan
{"title":"NGO Activism and Anti‐Corruption Disclosures: An Empirical Study of Emerging Economy Multinational Companies","authors":"Shah Md Taha Islam, Muhammad Azizul Islam, Zaheer Khan","doi":"10.1111/1467-8551.12856","DOIUrl":"https://doi.org/10.1111/1467-8551.12856","url":null,"abstract":"Building on social movement theory, we investigate particular stakeholder contexts, including non‐governmental organization (NGO) activism, within which emerging economy multinational companies (EMNCs) are more likely to disclose anti‐corruption information. By leveraging Transparency International's unique dataset on anti‐corruption disclosures by EMNCs, we find that EMNCs disclose more anti‐corruption information in countries with a lower level of government oppression of NGOs, greater transparency of NGOs, as well as a greater number of anti‐corruption NGOs operating in such markets. EMNCs with a higher level of internationalization exhibit more anti‐corruption disclosures when they are based in countries with a higher level of NGO transparency and a lower level of government oppression of NGOs. Anti‐corruption disclosures of EMNCs are more responsive to corruption scandals when they are headquartered in less repressive countries and countries with a higher level of NGO transparency. This study provides original insights into whether and how the NGO‐driven social movement process in institutional environments plays a role in influencing the anti‐corruption disclosure and transparency practices of EMNCs. We argue that, within the context of emerging economies, unless we consider the interactions of NGO activism with internationalization and corruption scandals, we will be unable to fully understand anti‐corruption disclosure practices by EMNCs.","PeriodicalId":48342,"journal":{"name":"British Journal of Management","volume":"96 1","pages":""},"PeriodicalIF":5.6,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141870373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Cultural Diversity and Value of Multinational Firms 文化多样性与跨国公司的价值
IF 5.6 2区 管理学
British Journal of Management Pub Date : 2024-07-18 DOI: 10.1111/1467-8551.12855
John F. Zhang
{"title":"Cultural Diversity and Value of Multinational Firms","authors":"John F. Zhang","doi":"10.1111/1467-8551.12855","DOIUrl":"https://doi.org/10.1111/1467-8551.12855","url":null,"abstract":"This paper examines the influence of cultural diversity on the value of multinational firms. The results show that cultural diversity is negatively associated with firm value. After investigating the underlying channels, we find that the negative valuation effect of cultural diversity is driven mainly by lower cash flows. In contrast, we find insignificant evidence that cultural diversity has effects on discount rates. The negative effect of cultural diversity holds after addressing endogeneity issues. Further, the use of alternative measures of culture, different proxies for firm value and different estimation methods does not change our main result. Moreover, our results are robust when considering agency problems and the global financial crisis. Overall, these findings extend the literature on global diversification and indicate that the valuation discount is, to a certain degree, associated with cultural diversity.","PeriodicalId":48342,"journal":{"name":"British Journal of Management","volume":"21 1","pages":""},"PeriodicalIF":5.6,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141741324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Capital Market Scrutiny and Strategic Distinctiveness of the Firm: Evidence from a Natural Experiment 资本市场审查与公司的战略独特性：来自自然实验的证据
IF 5.6 2区 管理学
British Journal of Management Pub Date : 2024-07-18 DOI: 10.1111/1467-8551.12857
Jingoo Kang, Yungu Kang
{"title":"Capital Market Scrutiny and Strategic Distinctiveness of the Firm: Evidence from a Natural Experiment","authors":"Jingoo Kang, Yungu Kang","doi":"10.1111/1467-8551.12857","DOIUrl":"https://doi.org/10.1111/1467-8551.12857","url":null,"abstract":"Several streams of strategy literature emphasize firms’ distinctive strategy as being key to sustainable competitive advantage. Using a unique natural experiment setting, we examine how increased scrutiny and pressure from short‐sellers affect the strategic distinctiveness of the firm. We find that increasing short‐selling pressure reduces the strategic distinctiveness of the firm and that this negative effect is more pronounced for more visible and underperforming firms. Our findings suggest that removing restrictions on short‐selling can have an unintended side‐effect of reducing the strategic distinctiveness of firms.","PeriodicalId":48342,"journal":{"name":"British Journal of Management","volume":"342 1","pages":""},"PeriodicalIF":5.6,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141746337","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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