Knowledge sharing within the academic community is necessary for achieving academic excellence in today’s knowledge-based environment. Knowledge sharing requires teamwork in research, collaboration and joint publications, which suggests building trust among academics. Thus, the present study develops a model based on the Theory of Social Exchange that addresses the contribution of trust to knowledge sharing. The study adopted a quantitative research design in collecting and analyzing data from 380 respondents who are academics in the five Malaysian research institutions. Structured equation modelling (SEM) via SmartPLS software was utilized to examine the study hypothesis. The results showed that trust (TR) has a positive and significant relationship with knowledge sharing (KS). Furthermore, trust significantly predicts organizational citizenship behaviour (OCB), which was found to influence KS significantly. Moreover, the study results show an indirect relationship between TR and KS. OCB variable’s mediation effect is statistically significant. The current study establishes a link between trust and knowledge sharing. This area of research is limited in Malaysia, and research identifying the mediating role of OCB between trust and knowledge sharing behaviour within academic and research institutions in Malaysia is limited. The study’s outcome applies to higher academic institutions and other academic and industrial corporations where knowledge sharing is required to ensure higher performance.

Purpose: This paper investigates whether the introduction of the 2006 corporate governance code and subsequent amendments constrain corporate earnings management (EM) practices amongst listed companies in Saudi Arabia.Design/methodology/approach: Accounting and corporate governance (CG) data were collected from annual financial reports of a sample of 108 listed companies from 2007 to 2019. Absolute value of discretionary accruals was regressed against tested CG determinants provided in the CG code. The authors also employed other econometric models to check potential endogeneities.Findings: The overall results provide evidence that the 2006/2018 Saudi Arabia corporate governance code (SACGC) does not deter EM practices in public companies.Practical implications: Regulators and other stakeholders should make a deliberate effort to improve the Saudi CG environment by focussing on governance aspects such as board and ownership structures to ensure the independence of the board to effectively perform its statutory roles, as EM practices persist in the system.Originality/value: This paper extends the literature on the effectiveness of CG, by providing evidence that CG code does not effectively constrain EM activities in settings where CG structures may exist, but greater importance is attached to informal relationships and other considerations than formal CG mechanisms, as these features usually work against the potentials of the principles of good CG as in the case of Saudi Arabia.

The successful implementation of effective data governance in universities is crucial in complementing the massive information technology (IT) developments in higher education institutions globally. Hence, to identify the enablers of IT governance, this study examined the effects of knowledge value, knowledge-oriented culture, and knowledge-sharing process on the integration of IT governance in the curriculum and the latter’s effects on academic performance and perceived employability among university students in Saudi Arabia. We used a cross-sectional approach to collect quantitative data from 280 university students and employed structural equation modelling and partial least squares to conduct the data analysis. Our results confirmed the significant positive effects of knowledge value and the knowledge-sharing process on IT governance, along with a positive significant effect of IT governance on academic performance and perceived employment. Moreover, the results revealed a direct, positive, and significant effect of academic performance on perceived employment, as well as the significant mediating effects of IT governance and academic performance between these two. Apart from extending the relevant literature, this study offers several policy implications.