This study compares the attitudes of managers with those of external auditors towards common practices and issues of earnings management in Jordan, a Middle Eastern country. A questionnaire survey partially based on the Bruns and Merchant (1989a) investigation of the morality of earnings...

This study compares the attitudes of managers with those of external auditors towards common practices and issues of earnings management in Jordan, a Middle Eastern country. A questionnaire survey partially based on the Bruns and Merchant (1989a) investigation of the morality of earnings...

Purpose – The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation. Design/methodology/approach – US...

Purpose: The purpose of this paper is to explore the role of middle managers in the corporate entrepreneurship process that drives new capability development. Middle managers are highlighted as key entrepreneurial agents because of their special position in an organization....

Purpose: Entrepreneurship research clearly documents the importance of human and social capital and stresses the way in which entrepreneurs take advantage of their own social affiliations and network strategies in pursuit of their entrepreneurial goals, yet the research on returnee...

Purpose: This paper aims—based on past research works which have shown that transformational leadership has positive impact on knowledge sharing—to explore the impact of different leadership dimensions of transformational leadership on knowledge sharing and further to explore the mechanism...

Purpose: Overseas work experiences have played a critical role in venture creation and success, yet the impact of overseas work experience on returnee entrepreneurs’ venture capital funding in the Chinese market remains understudied. This paper aims to explore the impact of returnee...

Purpose: This study aims to examine contemporary research on organizational resilience and then propose an integrated dynamic model to study organizational resilience with a more inclusive concept and future research agenda developed. Design/methodology/approach: This conceptual paper uses the...