New issue of Corporate Governance and Organizational Behavior Review
The editorial team is pleased to announce that the first issue of the journal Corporate Governance and Organizational Behavior Review in 2022 has been released.
The papers published in this issue deal with different aspects of corporate governance such as the relationship between information technology and internal audit effectiveness; corporate social responsibility disclosure in tax aggressiveness situations; the impact of governance on economic growth; the flipping activity of initial public offerings; the big data analytics in auditing and the consequences for audit quality the organizational justice impact on employees intention to stay in firms; the impact of minimum wage rising on firm performance and productivity firm indicators; the relationship between the HEXACO personality traits and entrepreneurial intentions and career adaptability, etc.
The issue starts with a paper by Mithkal Hmoud Alqaraleh, Mohammad Odeh Salem Almari, Basel J. A. Ali, and Mohammad Salem Oudat who aim to ascertain the influence of information technology on internal audit effectiveness (IAE) and the mediating effect of organizational culture on IAE in the Jordanian public sector.
The study by Bernadi Vito, Amrie Firmansyah, Resi Ariyasa Qadri, Agung Dinarjito, Zef Arfiansyah, Ferry Irawan, and Suparna Wijaya empirically examines the association of managerial ability and financial reporting quality (represented by accrual earnings management and real earnings management) on tax aggressiveness.
Habtamu Legese Feyisa, Dereje Degu Ayen, Salah Mohammed Abdulahi, and Frezer Tilahun Tefera, in their paper, investigate the impact of governance on economic growth in Sub-Saharan Africa.
Ayesha Anwar, Rasidah Mohd-Rashid, and Norliza Che-Yahya review the literature on the flipping activity of initial public offerings (IPOs) by employing the papers indexed in the Scopus data repository and Google Scholar.
Bara’ah Al-Ateeq, Nedal Sawan, Krayyem Al-Hajaya, Mohammad Altarawneh, and Ahmad Al-Makhadmeh study the impacts of using two dimensions of the technology acceptance model (TAM), perceived usefulness and perceived ease of use, on the adoption of big data analytics in auditing, and the subsequent impact on audit quality.
In their research, Laila Gamal, Hayam Wahba, and Maria do Rosário Correia use 420 firm-year data samples from 2013 till 2018 in examining the association between CSR proxied by corporate sustainability performance (CSP) index and firm life cycle for firms listed in the S&P/EGX ESG index.
The aim of the paper by Ranson Sifiso Gwala and Pfano Mashau is to systematically review the existing studies of corporate governance with organisational performance in the Fourth Industrial Revolution and put forward theories, research methods, topics, and variables that emerge from the review.
The study made by Webster Funhiro, Bhasela Yalezo, and Emmanuel Mutambara sought to determine the standard functional structures within the hospital management boards of Zimbabwe’s 6 central hospitals.
Panagiotis A. Tsaknis, Alexandros G. Sahinidis, Panagiota I. Xanthopoulou, and Evangelos E. Vassiliou examine the role of entrepreneurship education on entrepreneurial intention, the personality traits that can affect entrepreneurial intention, and the traits that cause positive changes in entrepreneurial intention after the intervention of an entrepreneurship program.
Shatha Mahfouz, Mutia Sobihah Abd Halim, Ayu Suriawaty Bahkia, and Noryati Alias incorporate in their study organizational justice, organizational commitment, and how they relate to expanding intention to stay.
Abdul Basyith, Fitriya Fauzi, and Rabin Ibnu Zainal investigate how the minimum wage raises in Indonesia affect firm-specific factors such as sales growth, return on assets, return on equity, net profit margin, and gross profit margin.
Ahmad Dahiyat explains the Jordanian state of the implementation of robotic process automation (RPA) in auditing, and examines the expected impact of RPA implementation on audit quality from the views of Jordanian auditors.
In their paper, Panagiotis A. Tsaknis, Panagiota I. Xanthopoulou, Christina D. Patitsa, and Alexandros G. Sahinidis investigate the direct effect of the HEXACO personality traits on entrepreneurial intention and career adaptability, the indirect effect of personality traits on entrepreneurial intention through career adaptability, and the direct effect of career adaptability on entrepreneurial intention.
Finally, the purpose of the research made by Donat Rexha, Besime Ziberi, Alban Hetemi, and Eda Gorda is to analyse the mechanisms of active labour market policy in the case of Kosovo and the impact on reducing the unemployment rate and increasing employment.
You are welcome to browse the full issue at the following link.
We hope that reading this issue will be pleasant and informative for you!
