No rose without a thorn: Corporate teamwork culture and financial statement misconduct

Liu, Chenyong; Ryan, David P.; Lin, Guiping; Xu, Chunhao

doi:10.1016/j.jbef.2022.100786

Cited by 13 publications

(4 citation statements)

References 61 publications

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“…For instance, Li et al [ 56 ] analyze earnings call transcripts to measure five dimensions of organizational culture. Likewise, Liu et al [ 57 ] measure organizational teamwork culture with earnings call transcripts. Furthermore, statements about core values on corporate official websites [ 58 , 59 ] and employee reviews as a type of texts originating from within the organization [ 60 ] are adopted to measure corporate culture.…”

Section: Research Context and Conceptual Backgroundmentioning

confidence: 99%

“…In this study, however, capitalizing on MAXQDA 18 software embedded with the advanced computer-assisted algorithms for tokenization, sentence segmentation and word frequency techniques, we make an attempt to carry out the content analysis to obtain data on four dimensions of corporate culture. Further, previous literature on measuring corporate culture through content analysis has identified various vehicles, including annual reports of listed firms [49][50][51], 10-K filings of listed firms [52][53][54][55], earnings call transcripts [56,57], statements about core values on corporate official websites [58,59], employee reviews [60] and the like. It is worth noting that, although media coverage as a medium of content is also considered to be used for measuring corporate culture, yet media coverage, in extant literature, is mainly utilized for sentiment analysis [35][36][37][38][39] and other areas, like images and portrayals of famous people [99], and national cultural traits PLOS ONE [100].…”

Section: Plos Onementioning

confidence: 99%

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The role of regulatory policies in organizational culture: Insights from the education industry

Wang,

Senin,

Ahmad

2024

PLoS ONE

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On February 26, 2018 and July 24, 2021, the Chinese government respectively issued two significant regulatory policies to address the problems caused by off-campus training institutions in terms of students’ extra-curricular and family financial burdens. These policies have had a tremendous and far-reaching impact on the off-campus training industry in China. With the help of these two events, we explored the role of industry-level regulatory policies in shaping and forming organizational culture. This paper adopts a text analysis method, combined with the dimensions of the Denison Organizational Culture Survey (DOCS) and MAXQDA 18 software, to obtain data on corporate culture. Then, the approaches of regression discontinuity in time (RDiT) and regression discontinuity (RD) designs with multiple cutoffs are used to estimate the policy treatment effect. This empirical research suggests that regulatory policies have a significant impact on corporate culture. Moreover, regulatory policies of varying degrees of strictness have differential effects on different dimensions of corporate culture. The research findings contribute to the theories of corporate culture and can guide enterprises to evaluate the impact of policies on corporate culture more clearly, thereby enabling them to make wiser operation decisions.

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Section: Research Context and Conceptual Backgroundmentioning

confidence: 99%

Section: Plos Onementioning

confidence: 99%

The role of regulatory policies in organizational culture: Insights from the education industry

Wang,

Senin,

Ahmad

2024

PLoS ONE

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“…Both capitalism models resonate with social and relationship capital and stakeholder needs of <IR>. One aspect of inclusive capitalism pertains to limiting possibilities of financial fraud, which according to Liu et al (2023) is created by corporate culture and a specific group of staff. When implementing <IR>, companies are compelled to increase their level of information disclosure and diversify a group of people creating a report, which lowers chances of covering up fraudulent activities.…”

Section: Why To Resort To For Sustainability Reportingmentioning

confidence: 99%

Integrated Reporting as a Model for Sustainability Management Reporting: The Case of Northeastern European Airports

Uzule

2023

Aviation

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In their annual and sustainability reports, many companies assert their adherence to the Sustainable Development Goals (SDGs) of the United Nations. The validity of such claims might be questioned if they are not substantiated with financial information and descriptions of value-creation projections. One framework that can show how SDGs are achieved is integrated reporting (<IR>). In contrast to traditional sustainability reports, <IR> encourages the integrated analysis of financial and non-financial information for six capital types within the company’s business model, which enables measuring the achievement of sustainability targets. Among many advantages of <IR> related to sustainability is also the analysis of value creation processes in the long term, which generates evidence-based projections of future performance, not merely a reflection on past activities. The aim of this research was to determine if Northeastern European airports apply the <IR> framework to their annual sustainability communications with stakeholders. The major research finding indicates that these airports do not use the <IR> framework in their annual sustainability reporting. However, given the inclusion of <IR> features in their reports and a recent tendency of other airports to adopt <IR>, this finding can be a sign of transition to <IR> for annual sustainability reporting.

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“…Organisational values, standards, and systems capture corporate culture. Corporate culture is an important issue, especially in reporting quality, since most problems of reporting 102 misconduct come from implementing corporate culture (Liu et al, 2023). Survey of Strategy (2021) shows that most businesses agree that corporate culture improves accountability globally.…”

Section: Introductionmentioning

confidence: 99%

The Effect Of Corporate Culture On Sustainability Report Quality

Atika,

Simamora

2024

Jurnal Akuntansi

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This research aims to examine the effect of corporate culture on sustainability report quality. The total research samples are 68 observations on the index of Sri Kehati. Corporate culture includes cultures of clan, adhocracy, hierarchy, and market. Sustainability report quality is measured by the scoring method. Data analysis uses regression tests. Based on data analysis, low clan culture, high hierarchy culture, and high market culture lead to high sustainability report quality. However, there is no effect of adhocracy culture on sustainability report quality. This research contributes to investigating how far the implementation of POJK no. 51/POJK.03/2017 can lead firms to have high-quality sustainability reports. This research also contributes to providing evidence in emerging countries such as Indonesia.

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No rose without a thorn: Corporate teamwork culture and financial statement misconduct

Cited by 13 publications

References 61 publications

The role of regulatory policies in organizational culture: Insights from the education industry

The role of regulatory policies in organizational culture: Insights from the education industry

Integrated Reporting as a Model for Sustainability Management Reporting: The Case of Northeastern European Airports

The Effect Of Corporate Culture On Sustainability Report Quality

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