Impression management techniques employed by listed companies on the Johannesburg Stock Exchange when using Twitter

Nkhi, Naledi; Zakiyyah, Varachia; Cerbone, Dannielle

doi:10.36615/jcssa.v40i2.1314

Cited by 2 publications

(1 citation statement)

References 31 publications

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“…Social users continuously expand the scale of their presence as they engage in acquiring, sharing, and interacting with information, thereby maintaining, strengthening, or reconstructing their existing social relationships [ 1 , 2 ]. Research on the constant dissemination of diverse information on social media can contribute to detecting rumors [ 3 , 4 ], improving recommendation systems [ 5 ], marketing [ 6 ], managing social media [ 7 , 8 ] and employee [ 9 ], and addressing other related areas.…”

Section: Introductionmentioning

confidence: 99%

How big five personality traits influence information sharing on social media: A meta analysis

Lin,

Wang,

Sun

2024

PLoS ONE

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Research interest in information sharing behavior on social media has significantly increased over the past decade. However, empirical studies on the relationship between Big Five personality traits and information sharing behavior have yielded contradictory conclusions. We aimed to investigate how Big Five personality influences information sharing behavior on social media. This meta-analysis systematically reviewed high-quality studies indexed by web of science and CNKI from the past decade (n = 27, with 31969 samples) and performed a meta-analysis to examine the association between Big Five personality traits and information sharing behavior. The literature search was performed in September 2023. The meta-analysis results showed that extraversion (β = 0.05**) had a positive relationship with information sharing behavior on social media. Agreeableness (β = −0.06**), conscientiousness (β = −0.03**), and neuroticism (β = −0.03**) had negative relationships with information sharing behavior on social media. However, the relationship between openness and information sharing behavior was not clearly observed due to insufficient research. The meta-analysis results are made available to the scientific community to enhance research, comprehension, and utilization of social media.

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Section: Introductionmentioning

confidence: 99%

How big five personality traits influence information sharing on social media: A meta analysis

Lin,

Wang,

Sun

2024

PLoS ONE

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Assuring the chairperson’s statement in the integrated report

Phesa,

Sibanda,

Gumede

2024

IJRBS

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The study aimed to design the auditing framework for the audit of the chairperson’s statement. The chairperson’s statement is one of the most read narrative disclosure statements in the integrated report. Non-financial information has become twice as important as financial information yet, it is not required by the International Financial Reporting Standard (IFRS). The chairperson’s statement is not audited and this leads to the use of impression management tactics. This study answers the call from different scholars who have called upon the audit of the chairperson’s statement to curve the use of impression management tactics. The mixed method is used for data analysis. Perception of external auditors is sought through the Likert scale and interviews to ensure triangulation. Descriptive statistics, correlation, and thematic analysis are used to analyze the data. The study found that auditors are aware of the existing concern about the use of impression management in the chairperson’s statement. In this regard, an audit of the chairperson’s statement is deemed appropriate and long overdue. External auditors are the most suitable experts to audit the chairperson’s statement and issue reasonable assurance. Secondly, auditors believe that the reliability of the chairperson’s statement is crucial and to ensure credibility, the company must have strong internal control, and report accurate and complete information in the chairperson’s statement. The auditing framework is designed and shown through an integrative conceptual model. The results are consistent with previous studies that emphasise the need for the assurance of non-financial information in the integrated report. This study triggers debates amongst accounting firms, standard setters, and policymakers on the adoption of the auditing framework for the chairperson’s statement to give assurance to the users. The study contributes to the body of knowledge with an auditing framework to audit the chairperson’s statement, the first of its kind. Lastly, the study adds to the developing debate on the assurance of narrative disclosure parts of the integrated report.

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Impression management techniques employed by listed companies on the Johannesburg Stock Exchange when using Twitter

Cited by 2 publications

References 31 publications

How big five personality traits influence information sharing on social media: A meta analysis

How big five personality traits influence information sharing on social media: A meta analysis

Assuring the chairperson’s statement in the integrated report

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