This study aims to examine the role of the transformational leadership (TL) style of accounting professionals towards subordinates’ performance, organizational citizenship behaviour (OCB), and innovation with the mediating role of integrity and thriving at the workplace in Karachi. A clustered sample of 471 accounting professionals has participated in the research based on the nonprobability convenience sampling method. A five-point Likert scale questionnaire was developed as a data collection instrument while the survey method was used to collect responses from the sample population. PLS-SEM has been employed in the study for data analysis using Smart PLS. The results demonstrate that integrity has a positive effect on performance, OCB has a negative but insignificant effect on performance whereas TL has a positive effect on integrity, integrity at the workplace (IWB), and thriving at the workplace. As far as mediation effects are concerned, it was found that TL has a positive effect on IWB with the mediation of thriving at the workplace, has a positive but insignificant effect on OCB with the mediation of thriving at the workplace, has a positive effect on performance with the mediation of integrity, has a positive but insignificant effect on performance with the sequential mediation of thriving at workplace and OCB, and has a positive effect on performance with the mediation of thriving at the workplace. Furthermore, thriving at the workplace has a positive effect on IWB and performance, and has a positive but insignificant effect on OCB as well as has a positive but insignificant relationship with the mediation of OCB and TL. The study findings propose that the managers should focus on developing a conducive network to help the organization strive. Moreover, the focus should be driven towards employees’ learning to share their views with fellow auditors whereas the controllers should discuss the intended primary purposes and nature of organizational financial targets.
This paper investigates Excess Liquidity problem faced by the Islamic Banking Industry of Pakistan because the Shariah Compliant Money and Capital Markets are in infancy stage in Pakistan. Demand for Shariah Compliant Sovereign Securities is very high, while the supply is very restricted compared to Sovereign Securities available to Conventional Banks in Pakistan. The purpose of this research is to review the impact of Excess Liquidity on Profitability of Islamic Banks vs. Conventional Banks in Pakistan. The research is based on secondary data of Islamic & Conventional Banks for a period of 10 years ranging from 2008 to 2017. The study uses Descriptive and Inferential Statistics based on Independent t-test & GLM Mediation Model analysis. The findings of this research is that Islamic Banks in Pakistan have positive Excess Liquidity while Conventional Banks have negative Excess Liquidity. Profitability of Islamic Banks in Pakistan is low as compared to their Conventional Counterpart. The Solvency, measured through Total Asset to Total Equity (TATER) is found to differ significantly for Islamic Banks than Conventional Banks. Based on Mediation Analysis, it may be concluded that: (1) The liquidity copiousness in Pakistani Islamic Banks in the shape of Excess Liquidity does have a direct impact on the Profitability of Islamic Banks; whereas in case of Conventional Bank of Pakistan the comparable Liquidity does have direct impact on their Profitability; (2) In Islamic Bank, the Solvency mediates the relationship between Excess Liquidity & Profitability. The Solvency in conventional banks also mediates the relationship between comparable Liquidity and Profitability
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