The purpose of this article is to suggest a primer for culture risk, aimed at outlining actionable and practical approaches distinguishing between 'risk culture' and 'culture risk'. The topic, originally addressed by the Financial Stability Board (FSB, 2014), has recently garnered renewed...

Biographical note: Georg Barthel forscht als Postdoc an der Universität Aalborg zu kollektivem Handeln von migrantischen Beschäftigten. Zuvor war er wissenschaftlicher Mitarbeiter am Institut Arbeit und Qualifikation (IAQ) der Universität Duisburg-Essen. Seine Forschungsschwerpunkte sind u.a....

This study analyzes the relationship between corporate culture, the likelihood of reporting special items, and firm performance. We find a significant negative relation between corporate culture and special items using more than 55,000 firm-year observations from 6931 U.S. corporations between...

Studies on creative accounting date back to the latter part of the 20th century. Creative accounting is still a big challenge in financial accounting. The problem of financial statement manipulation might be investigated, for instance, from an accounting, legal, ethical, or psychological...

Purpose: This paper seeks to consider the influence of organisational culture and its relationship to employees' perception of the brand of the organisation they work for. It also aims to clarify where the responsibility lies for setting the organisational culture and whether that role is a...

Human decisions, especially in management and personnel selection, are based on making judgments about people analytically and intuitively. Yet in business and scientific contexts, judgments are expected to be based on a rational analysis rather than intuitions or emotions. Intuition is often...

The answer is yes to both. For decades, research on entrepreneurship culture has relied on two competing theoretical foundations for the important concept of entrepreneurship culture. One camp views entrepreneurship culture as an aggregate of personality traits conducive for entrepreneurship....

Employee innovation capability is a vital driver of business development and competitive advantage in today's dynamic markets. This study examines the role of corporate culture-specifically corporate vision, core values, customer orientation, and leadership-in shaping employees' innovation...

Purpose The aim of this article is to highlight the major part played by executives in the escalation of corporate social irresponsibility (CSI). Based on the upper echelons theory, the authors developed a model which shows the essential role of CEOs in explaining CSI. The authors proposed that...