Humanities and Social Sciences Letters

Audit report lag during the COVID-19 pandemic: A multi-country analysis

2024-06-29T08:28:55-05:00

This research investigates the impact of the COVID-19 pandemic on the promptness of audit reports. The COVID-19 epidemic has had a significant impact on several sectors, including accounting and auditing. The present study employed a dataset of 6652 multinational firms sourced from the Refinitiv Eikon and Datastream databases. We chose the year 2018 as the first reference point because there was no worldwide pandemic during that period. The global outbreak, which emerged in Wuhan, China, in December 2019, rapidly disseminated to many nations by March 2020. The regression analysis of a sample of 6652 worldwide enterprises indicates a positive correlation between the COVID-19 epidemic and the delay in issuing audit reports. This observation implies that the occurrence of such crises exacerbates the promptness of audit reports. Our study’s findings indicate that governments’ implementation of travel restrictions has a negative impact on the promptness of audit reports. Therefore, our results demonstrate resilience to endogeneity. Our findings add to the body of knowledge; this is the first study to look at how the COVID-19 epidemic has affected audit report latency globally. Second, while the promptness of audit reports is crucial for regulators and investors in a stable environment, it becomes even more crucial under unforeseen circumstances like the COVID-19 epidemic. Finally, the results of this study hold significant relevance for regulatory bodies and investors alike.

Examining the reliability and validity of measuring scales related to informatization and instructional leadership using the PLS-SEM approach

2024-06-29T08:40:01-05:00

This study focuses on six variables that impact teachers' use of technology in their instructional leadership: usage expectancy (UE), social influence (SI), enabling circumstances (FC), behavioural intention (BI), computer self-efficacy (CSE) and blended teaching competency. This study aimed to examine the reliability and validity of modified scales incorporating UE scales including the PE scale, EE scale, SI scale, FC scale, CSE scale, BTC scale, BI scale and TIIL scale. A total of 60 in-service university teachers participated in this research. The PLS-SEM approach was employed to examine the reliability and validity of all scales. Composite reliability (CR) and Cronbach’s alpha determine internal consistency and reliability. Convergent validity was assessed by the outer loading and the average variance extracted (AVE). Assessment of discriminant validity was conducted by the Fornell-Larcker criterion, cross-loadings and Heterotrait-Monotrait Ratio (HTMT). After deleting nine items that were lower than .40, Cronbach’s alpha and CR values were all higher than .70. All scales’ item values fulfilled the criteria of AVE (>.50), Fornell-Larcker criterion, cross-loading and HTMT(<.90). Assessment results indicate that all modified scales have established validity and reliability for in-depth research. This research contributed to the PLS-SEM research technique, examined TIIL's influencing elements in the Chinese environment, enhanced the theoretical model of TIIL and provided useful assistance for the field's advancement.

Effect of organizational citizenship behavior on psychological well-being: Mediating and moderating effects of emotional intelligence: An empirical study of it-enabled industry employees in Hyderabad

2024-07-02T07:32:21-05:00

The purpose of this study is to investigate the relationship between organizational citizenship behavior and psychological well-being and assess the moderating and mediating effects of emotional intelligence (EI) on the psychological well-being of Information Technology-enabled employees in Hyderabad. Survey research with quantitative study methodology was applied, and a structured questionnaire was used to collect the data. The effects of organizational citizenship behavior and emotional intelligence on psychological well-being of IT-enabled employees were assessed. The mediating and moderating effects of emotional intelligence on the relationship between organizational citizenship behavior and psychological well-being were assessed. The assessed Cronbach’s alpha coefficient, which ranged from 0.79 to 0.91, indicates the questionnaire maintained its reliability and internal consistency. The SEM analysis results revealed excellent model fit, and the impact of OCB and EI on psychological well-being was statistically significant (p<0.001) on the IT-enabled industry employees. Furthermore, EI partially mediated psychological well-being through the OCB of information technology employees. The slope analysis reveals that emotional intelligence strengthens the positive association between the OCB and the PWB of IT-enabled sector employees. EI and OCB enhance PWB and employee performance. The study's conclusions can be utilized to create employee promotion plans for OCB and EI, which have several significant ramifications for IT companies. Therefore, the organizations should try to enhance the EI and OCB of employees and develop a supportive culture within the organizations. There are some subjectivity and cultural issues that were elaborated at the end.

Bolstering the impact of job crafting on the satisfaction of health professionals in Nigeria

2024-07-02T07:43:13-05:00

This study aimed at investigating the impact of job crafting (cognitive, task, and relational crafting) on the satisfaction of healthcare workers in public hospitals in Lagos, Nigeria. The study utilised data gathered from 725 public healthcare workers in public hospitals using a well-structured 5-point Likert scale questionnaire as the research instrument. The study employed mixed method of data collection, comprising purposive, stratified, and convenience methods of data collection. The research tools employed include Cronbach's Alpha Analysis, Explanatory Factor Analysis, Confirmatory Factor Analysis and Structural Equation Modeling. Findings revealed that job crafting significantly impacted the satisfaction of healthcare workers, with relational crafting having the highest significant impact, followed by cognitive and task crafting. The study concluded that job crafting significantly impacts healthcare workers’ satisfaction and, however, recommends that positive workplace culture be encouraged; emphasis should be placed on encouraging things like work-life balance, inspiring leadership, transparent communication, and employee appreciation, and a good and positive work environment be provided for the healthcare workers to maximise their full potential.

Exploring the influence of emotions on sustaining purchase intentions through the online store in Indonesia

2024-07-02T07:51:54-05:00

This study explores the influence of emotions on sustaining purchase intentions through an online store in Indonesia. Application penetration in the mobile ecosystem has become popular as an online-to-offline (O2O) service that applies the convenience of online services to offline reality. Therefore, this study aims to develop a comprehensive model of online store image based on the continuous usage intention of consumers in online-to-offline meal applications. This study uses Pleasure, Arousal, and Dominance (PAD) theory as an adapted model of the organism stimuli, and response framework. The design of the study uses a quantitative research approach and adapts research instruments from previous research. This study focuses on five variables. It consists of Online Store Image, Pleasure, Arousal, Dominance, and continuous purchasing—the indicators obtained from previous studies. This study collected data in 2023, when the World Health Organization (WHO) revoked COVID-19 status. There are 260 responses collected. The result indicates that online store image affects pleasure, arousal, and dominance, as the emotions stimulated by this study show that pleasure and dominance emotions positively and significantly impact continuous purchase intention. The study’s practical implication suggests that the potential for boosting sustained purchasing intention exists when consumers experience feelings of happiness and sense of dominance. So, this study suggests the provider must increase their online presence to create an excellent online store’s image. If the online store’s image is good, consumers' pleasure, arousal, and dominance emotions will increase.