Effect Of Tenure Research Articles

Vicarious abusive supervision among restaurant frontline employees: the role of employee industry tenure

PurposeVicarious abusive supervision (VAS) has recently garnered the attention of hospitality researchers. VAS is prevalent in hospitality work settings characterized by long production chains and open operating environments. Based on the conservation of resources (CORs) theory, this study aims to examine how VAS influences hospitality employees’ work behaviours (i.e. supervisor-directed deviance, silence and helping behaviour) via affective rumination, with the moderating role of industry tenure as an individual contingency on the relationship between VAS and affective rumination.Design/methodology/approachThe data were gathered from 233 restaurant frontline employees and their supervisors in Turkey. The authors tested the proposed model using partial least squares method through SmartPLS 3.FindingsThe results reveal that VAS triggers affective rumination, which, in turn, is positively related to supervisor-directed deviance and silence, and negatively related to helping behaviour. Moreover, industry tenure, as a buffer resource, significantly moderates the relationship between VAS and affective rumination.Practical implicationsTo reduce the occurrence of VAS and mitigate its negative effects, managers should establish a work environment that embraces understanding and respect, pay attention to how they communicate with employees, implement appropriate interventions when VAS occurs and conduct stress management training and improve employees’ emotion regulation skills in ways that correspond to the employees’ industry experience.Originality/valueThis study advances research on VAS by offering insight into how VAS impacts employees’ work behaviours via the underlying mechanism of affective rumination through a COR lens. The findings also shed light on the salient buffering effect of industry tenure as an individual contingency.

Pengaruh Audit Tenure, Komite Audit, dan Audit Delay terhadap Auditor Switching

This research aimed to examine the effect of audit tenure, audit committee, and audit delay on auditor switching. The population in this research are all infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used the purposive sampling. Total sample are 108 companies. The statistical method used logistic regression analysis. The result showed that audit tenure, audit committee and audit delay had no influence on auditor switching in infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2016-2021.

The Effect of Tenure, Specialization, Conservatism, and Fees on the Relationship between Going-Concern Opinions and Client Bankruptcy

ABSTRACT This paper uses the relationship between a going-concern modified audit opinion and client bankruptcy as an audit quality indicator to investigate factors that could affect audit quality. The setting is important because, although stakeholders often view bankruptcies without a preceding going-concern opinion as evidence of impaired auditor independence, there could be various reasons behind them. Using a matched sample of bankrupt and nonbankrupt clients, this paper finds that the relationship is less positive when auditors are nonspecialists, allow more income-increasing discretionary accruals, or receive higher audit fees. These results suggest that auditors provide lower audit quality when they lack sufficient industry knowledge, are less conservative, or are more reliant on audit fees. Data Availability: Data are publicly available from the sources identified in the paper.

Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market

Research background: Audits are intended to ensure the reliability of financial statements, as this is fundamental for different stakeholders. However, both auditor tenure and audit fees could affect the earnings management of companies. In 2014, the European Union established a mandatory audit firm rotation policy. In the United States, although there is still no mandatory regulation in this regard, there has been a large public debate over the advisability of this policy. Another unresolved controversy is whether audit fees determine audit quality. Purpose of the article: The aim of this research is to study the effect of auditor tenure and audit fees on earnings management, i.e., to determine whether a longer-term relationship between the auditor and the audited company, as well as higher audit fees, reduce the audited company's earnings management, thereby making the financial statements more reliable for stakeholders and increasing the quality of the audit report. In addition, the Big Four auditing companies in the United States were analyzed in order to determine the influence of corporate culture. Methods: A sample of companies listed in the S&P 500 stock market index was employed for the analysis, covering the years 2012 to 2021, resulting in a dataset comprising 3,010 observations. To examine the research hypotheses while mitigating the potential bias from omitted variables, a linear regression analysis was conducted using panel data with fixed effects regression. To enhance the robustness of the results, winsorized variables were also employed. Findings & value added: Overall, the results confirm that the quality of financial statements improves as auditor tenure increases, and so implementing a mandatory auditor rotation may not be in a company’s best interests. The results also support the market segmentation theory, as higher audit fees are aligned with higher quality financial reporting. Furthermore, by analyzing the Big Four audit companies in the US, it is shown that the influence of audit fees and auditor tenure on earnings management also depends on the internal aspects of the particular audit firm, especially its ethical culture. In sum, US policymakers should neither set limits on audit fees nor enforce a mandatory audit firm rotation similar to that of the EU.

Digital exclusion and relative digital deprivation: Exploring factors and moderators of internet non-use in the UK

This paper investigates internet non-use in the UK. We apply Resource and Appropriation Theory (RAT), identifying main factors associated with internet non-use in the UK: (1) older age, (2) lower socio-economic classification, (3) disability, (4) less education/qualifications, and (5) lower housing tenure. We extend RAT by exploring magnifying effects of disadvantages, particularly, moderating effects of gender, housing tenure, urban/rural, North/South divide, and ethnicity. Internet non-users tend to be in lower-paid jobs, which impacts productivity even more during than before Covid, closing the loop of the RAT vicious circle. A thread runs through the results on the importance of attitudes and motivation. Accordingly, we recommend interventions based on Relative Digital Deprivation Theory. Once an individual understands that they suffer digital inequality, they are more likely to change attitudes and behavior to reduce inequality. If encouraged by family and friends, they may then view internet non-use as fixable and worth fixing, potentially becoming internet users.

Pengaruh Struktur Kepemilikan, Masa Jabatan CEO, dan Jenis Kelamin CEO Terhadap Manajemen Laba

This study aims to determine the effect of family ownership, public ownership, CEO tenure, and CEO gender on the earnings management of manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2021. The samples include 243 data selected through purposive sampling method, and analyzed by multiple linear regression. The results of the study exhibit that CEO tenure has a negative effect on earnings management; family ownership, public ownership, and CEO gender have no effect on earnings management; and family ownership, public ownership, CEO tenure, and CEO gender simultaneously affect earnings management. The result of robustness test conforms with those of the initial hypothesis testing.

The Influence of Non-Spousal Owned Housing on Marital Power and Marital Satisfaction: Gender Differences in Taiwan

This study discusses the role of housing in marital life within the context of the patriarchal norms of Taiwan and analyzes the effect of housing tenure on marital power, as well as gender-specific housing expectations in terms of marital satisfaction. It is found that, in addition to directly affecting marital power, housing tenure not only can moderate the relationships between family structure and marital power and between marital power and marital satisfaction, but also marital satisfaction through the mediating effect of marital power. The gender specific effect of housing tenure cannot be completely explained by the resource theory; hence, gender roles and changing gender consciousness must be considered in modifications of this theory. For women, housing tenure is strongly associated with family structure and marital power, and may even change the direct effect of family structure on marital power, which explains for their preference for housing within the context of patrilocal cohabitation. The study also identifies gender specific housing expectations in terms of marital satisfaction, which may be due to the fact that husbands try to strengthen their gender and class and wives realize their preference for equal rights through housing tenure. These findings provide insights into the role of housing tenure in marital life, thus informing the formulation of housing policy.

근속연수, 구조적 경력정체 및 대인 일탈행동간의 관계

Purpose - The purpose of this study was to examine the relationship between organizational tenure, structural career plateau, and interpersonal deviant behavior for nurses. Moreover, this study also investigated moderating role of proactivity on the effect of organizational tenure on structural career plateau.
 Design/methodology/approach - This study utilized 448 nurses working at three different types of hospital. The Exploratory Factor Analysis (EFA) and the multiple regression analysis were conducted to verify the hypotheses.
 Findings - The results showed that organizational tenure is positively related to structural career plateau and structural career plateau is positively related to interpersonal deviant behavior. However, moderating effect of proactivity is not significant.
 Research implications or Originality - Nurses are critical to the competitiveness of hospital organizations considering the proportion of manpower and the role of nurses. One of the important factors that decrease the motivation of nurses is structural career plateau. This study analyzed the antecedent and consequence of structural career plateau. In addition, practical implications for resolving the problem of structural career plateau were provided.

The effect of board diversity and tenure on environmental performance. Evidence from family and non-family firms

PurposeThe aim of this paper is to examine the effect of structural and demographic board diversity as well as board tenure on family firms' environmental performance, by analyzing the differences between family and non-family businesses and within family firms.Design/methodology/approachTobit regressions are applied to investigate the effect of independent directors, CEO non-duality, board gender diversity and board tenure on environmental performance. The study also controls for other board and firm characteristics, as well as for time, industry and country-fixed effects. In doing so, the authors rely on a sample of non-financial listed firms from France, Germany, Italy, Spain and Portugal over the period 2014–2021.FindingsThe authors find that women on the board positively influence environmental performance and this effect is significant only in family firms, although board tenure negatively moderates the relationship. Board independence significantly affects environmental performance only in non-family firms. A strong presence of family directors has a negative effect on family firms' environmental performance, especially when directors' turnover is low.Originality/valueThis paper examines the unexplored relationship between structural board diversity and environmental performance in family companies. This study provides empirical evidence on the association between gender diversity and family firms' environmental performance focusing for the first time on a European setting. Moreover, this study provides evidence of a different effect of board tenure in family and non-family businesses.

Board of directors and environmental practices: the effect of board experience, culture, and tenure

AbstractThis study analyses whether board diversity in terms of gender and culture, as well as members’ experience and tenure, has a positive influence on the undertaking of environmental practices. The analysis was performed on a broad sample of international companies from 29 countries, on the basis of an index made up of 55 environmental activities. We designed a Tobit model in which the index of environmental practices is a function of several features of the board. The findings confirm that more diverse boards, with more experienced and long-tenured members, are more prone to the environmental commitment by promoting a broader range of environmental initiatives. The article provides new insights in terms of the influence of board diversity in culture, experience, and tenure. We extend previous literature by analysing these factors, whose effects have been less studied, rather than other drivers (such as board size and independence). Corporate governance mechanisms, and more specifically, the board of directors, may play an essential role in ensuring congruence among a firm’s actions, stakeholders’ demands, and societal expectations. The advantages derived from a wider knowledge base and diversity in the board lead to a pro-environmental vision on behalf of the company.

Does top managers' tenure matter to management accounting system design?

PurposeThis study aims to investigate the relationship between top manager tenure and the sophistication level of management accounting system (MAS) in extant literature.Design/methodology/approachCumulating evidence from 31 studies (N = 12,739), this study meta-analytically examines the central question of whether top managers' tenure is significantly associated with MAS sophistication after correcting individual studies for statistical artifacts. The study also assesses the strength of this association bniy exploring the influence of several moderating factors.FindingsThe findings show that long-tenured top managers are not significantly related to MAS sophistication. However, the moderator analtgcqyses indicate that the relationship between top manager tenure and MAS sophistication is moderated by tenure measurement type, firm sector and size. The study provides evidence for the significant moderation of tenure measurement type (i.e. position tenure). The results also argue that top manager tenure matters for MAS sophistication in small- and medium-sized enterprises (SMEs) and firms in the private sector.Originality/valueThe meta-analysis summarizes existing studies quantitatively to expand prior narrative reviews by providing definitive evidence of the overall effect of top manager tenure on MAS sophistication.

Pengaruh Fee Audit, Audit Tenure, dan Spesialisasi Auditor Terhadap Kualitas Audit: Studi Empiris pada Perusahaan Manufaktur di BEI 2017-2021

This study aims to prove the effect of audit fees, audit tenure and educational specifications on audit quality in manufacturing companies in the Indonesian capital market. The sample size used was 44 companies. The data used is from 2017 to 2021, so the total amount of data processed is 220 observations. The data is obtained from the annual report published by the Indonesia Stock Exchange. The analytical method used is multiple regression while testing the hypothesis is done by statistical t-test. In accordance with the results of hypothesis testing, it was found that fee audits and education specifications individually have a positive and significant effect on audit quality in manufacturing companies on the Indonesia Stock Exchange, while tenure audits have no significant effect on audit quality in manufacturing companies on the Indonesia Stock Exchange from 2017 to 2021.

Shaping online and offline informal learning networks in off-site construction projects: a proximity perspective

PurposeInformal learning networks are critical to response to calls for practitioners to reskill and upskill in off-site construction projects. With the transition to the coronavirus disease 2019 (COVID-19) pandemic, social media-enabled online knowledge communities play an increasingly important role in acquiring and disseminating off-site construction knowledge. Proximity has been identified as a key factor in facilitating interactive learning, yet which type of proximity is effective in promoting online and offline knowledge exchange remains unclear. This study takes a relational view to explore the proximity-related antecedents of online and offline learning networks in off-site construction projects, while also examining the subtle differences in the networks' structural patterns.Design/methodology/approachFive types of proximity (physical, organizational, social, cognitive and personal) between projects members are conceptualized in the theoretical model. Drawing on social foci theory and homophily theory, the research hypotheses are proposed. To test these hypotheses, empirical case studies were conducted on two off-site construction projects during the COVID-19 pandemic. Valid relational data provided by 99 and 145 project members were collected using semi-structured interviews and sociometric questionnaires. Subsequently, multivariate exponential random graph models were developed.FindingsThe results show a discrepancy arise in the structural patterns between online and offline learning networks. Offline learning is found to be more strongly influenced by proximity factors than online learning. Specifically, physical, organizational and social proximity are found to be significant predictors of offline knowledge exchange. Cognitive proximity has a negative relationship with offline knowledge exchange but is positively related to online knowledge exchange. Regarding personal proximity, the study found that the homophily effect of hierarchical status merely emerges in offline learning networks. Online knowledge communities amplify the receiver effect of tenure. Furthermore, there appears to be a complementary relationship between online and offline learning networks.Originality/valueProximity offers a novel relational perspective for understanding the formation of knowledge exchange connections. This study enriches the literature on informal learning within project teams by revealing how different types of proximity shape learning networks across different channels in off-site construction projects.

The Effect of Audit Fee, Audit Opinion, KAP Size, Audit Tenure and Auditor Switching for Audit Delay in Companies on The Lq 45 Index Listed on Idx 2019-2021

Examining the effects of audit fee, audit opinion, KAP size, audit tenure, and auditor switching on audit delay in firms on the LQ 45 index listed on IDX 2019–2021, this research looks at these factors and others. Companies on the LQ 45 index that listed on the IDX continuously from 2019 to 2021 make up the population of this study. Purposive sampling was the sampling method used to choose the 24 firms that satisfied the requirements. This study used a multiple linear regression analysis using SPSS 25. Audit fees and audit opinion were shown to significantly impact audit time in this research. However, audit time is not significantly affected by KAP size, audit duration, or auditor turnover

감사위원회 도입 및 재임기간과 회계품질

감사위원회 도입 및 재임기간과 회계품질

노인 돌봄의 전문성 향상을 위한 인력정책 비교연구: 독일, 일본, 한국을 중심으로

labor policy among the long-term care insurance policies for the elderly in Germany, Japan, and Korea. To this end, previous studies examined changes in the policy environment and the framework of policy calculation in the global historical trend of elderly care policies in countries that first experienced an aging society. As a result, various policies appeared from country to country between tax-based care and social insurance-based care. Germany and Japan, which first chose the same route as Korea, advanced the professionalism of care workers, while dualizing them into auxiliary workers at the level of daily care. Strengthening the professionalism of elderly care workers is a must-achieve goal in the long run, but it can be seen that various real conditions have also been linked to an important part of the elderly care labor policy. Based on this study, suggestions were included at the level of policy, education, and medical care institutions. First, at the policy level, the minimum line should be maintained in the professionalism of caregivers. Second, at the educational level, it is necessary not only to deliver knowledge and skills, but also to build the pride of care workers. Third, even if it is not a salary, at the medical care institution level, if expertise is developed and awareness is raised through self-education and the possibility of promotion, the effect of long-term tenure can be seen.

The Effect of Age And Work Period On Teaching Quality Of Economics Teachers At SMK N 1 Nainggolan Samosir T.P 2015/2016

The results of the analysis obtained for age (X1) on the teaching quality of economics teachers (Y) obtained tcount > ttable, indicating that there is an influence of age on the teaching quality of economics teachers. The results of the analysis obtained for the effect of tenure (X2) on work quality (Y) obtained tcount > ttable, indicating that there is an influence of tenure on the quality of teaching economics teachers. In the calculation of multiple linear regression, constant values are obtained, the regression coefficient for age (X1) s and the regression coefficient for years of service (X2) are equal to. To test the hypothesis of age and years of service simultaneously using the f test with a significance level of 95%, the value of Fcount > Ftable is obtained, indicating that there is a simultaneous significant effect of age and years of service on the quality of teaching economics teachers.

THE EFFECT OF AUDIT DELAY, AUDIT TENURE AND FINANCIAL DISTRESS ON AUDITOR SWITCHING

In the realm of corporate governance and financial reporting, the relationship between companies and auditors plays a pivotal role. Auditors, as independent third parties, examine a company's financial records to ensure accurate reporting. Auditor switching, the act of a company changing its external auditor, is influenced by factors like audit delay (the time between year-end and audit report issuance), audit tenure (the duration of auditor-company engagement), and financial distress (companies facing financial difficulties). The Indonesia Stock Exchange (IDX) hosts a diverse array of Indonesian companies, including those in the Food and Beverage sector. This study aims to examine the impact of Audit Delay, Audit Tenure, and Financial Distress on Auditor switching in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The study's target population consists of companies within the Food and Beverage sector that are listed on the IDX during the specified period. The sampling technique employed in this research is purposive sampling, resulting in a selection of 10 sample companies over a five-year period, thus providing a dataset of 50 observations. Data analysis employs logistical analysis. The study's findings reveal that, when considered individually, the Audit Delay variable does not significantly influence Auditor Switching. However, Audit Tenure does have an impact on auditor switching, while Financial Distress does not. When analyzed collectively, the variables Audit Delay, Audit Tenure, and Financial Distress demonstrate a significant combined influence on Auditor Switching.

Pengaruh Intellectual Capital, Leverage, Audit Tenure dan Profitabilitas Terhadap Integritas Laporan Keuangan

Financial reports are a means for shareholders, creditors, goverments agencies and other parties to find out the condition and performance of the company.Thus the integrity of financial reports become very important in making decisions for the parties as mentioned above.
 The porpose of this study was to determine the effect of intellect capital, leverage, audit tenure and profitability on the integrity of the financial statements of companies listed in the food and beverage sector on the Indonesia Stock Exchange for the period 2017-2021. This study uses a quantitative method. The data source used comes from the website www.idx.co.id. The data analysis technique used is multiple linier regression analysis using SPSS 22. 
 The results of this study indicate that intellectual capital and returned on assets have significant and positive effect. Leverave and audit tenure has no significant effect to integrity of financial statement of the companies listed in the food and beverage sector in Indonesia Stck Exchange Year 2017-2021

CEO Regulatory Focus and Stock Buybacks: The Moderating Effect of CEO Tenure and Restricted Stock

CEO Regulatory Focus and Stock Buybacks: The Moderating Effect of CEO Tenure and Restricted Stock