Reviews of Management Sciences https://rmsjournal.com/index.php/admin Reviews of Management Sciences en-US <p>The open-access articles in this journal are licensed under the terms of the Creative Commons licenses <a href="https://creativecommons.org/licenses/by/4.0/">(CC BY 4.0)</a>.</p> Wed, 18 Jan 2023 10:56:48 +0000 OJS 3.2.1.1 http://blogs.law.harvard.edu/tech/rss 60 Impact of Audit Quality on Real Earnings Management: Moderating Role of Corporate Governance https://rmsjournal.com/index.php/admin/article/view/191 <p><strong>Purpose:</strong></p> <p>This study aims to examine the effectiveness of audit quality in restricting earnings management in the presence of country’s governance system.</p> <p><strong>Methodology:</strong></p> <p>The data was collected from 195 Pakistani-based and 150 UK based non-financial companies. The sampling period is ten years from 2010 to 2019. To test the hypotheses, the Generalized Method of Moments was applied.</p> <p><strong>Findings:</strong></p> <p>The results showed that firms switch from accrual earnings management to real earnings management in developed economies which are characterized by strong governance mechanism. Moreover, the negative association between governance mechanism and earnings management is increased in the presence of Big-4 auditor.</p> <p><strong>Conclusion:</strong></p> <p>It is concluded that audit quality restricts the firms to use real earnings management especially in those countries where governance mechanism is strong.</p> Shoib Hassan, Muhammad Aksar, Suleman Khan, Tanvir Ahmed, Muhammad Zahoor Copyright (c) 2023 Authors retain copyright to the content of the articles. Open access articles can be published under the Creative Commons Attribution (CC BY) 4.0 https://creativecommons.org/licenses/by/4.0 https://rmsjournal.com/index.php/admin/article/view/191 Wed, 18 Jan 2023 00:00:00 +0000 Organizational Productivity: A Critical Analysis of the Impact of Employee Motivation https://rmsjournal.com/index.php/admin/article/view/192 <p><strong>Purpose: </strong></p> <p>The main objective of this research was to examine the importance of training and development in the workplace.</p> <p><strong>Methodology:</strong></p> <p>Several dimensions of employee performance were analyzed, including productivity, job satisfaction, employee satisfaction, employee commitment, and decision-making. An adopted five Likert scale questionnaire was adopted for the online data collection from 100 respondents from the telecommunication industry. Convenience sampling was used for sampling and the</p> <p>PLS-SEM was the main technique for data analysis using smart PLS software.</p> <p><strong>Findings</strong>:</p> <p>The results suggest that organizational performance and employee performance in the telecommunication sector in Pakistan increase if there is a significant relationship between employees and decision-making. Similarly, employees with a high level of job satisfaction and affective commitment will ultimately have a higher potential for productivity and career satisfaction.</p> <p><strong>Conclusions:</strong></p> <p>The study concluded that employee performance improves as teamwork increases. Teamwork within the company is very valuable; it directly affects the performance of employees. When an employee gets enough teamwork possibilities, his performance will automatically develop.</p> Sherbaz, Muhammad Irfan , Rais, Tooba Copyright (c) 2023 Authors retain copyright to the content of the articles. Open access articles can be published under the Creative Commons Attribution (CC BY) 4.0 https://creativecommons.org/licenses/by/4.0 https://rmsjournal.com/index.php/admin/article/view/192 Wed, 25 Jan 2023 00:00:00 +0000