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This study examines the role of the observable and unobservable characteristics of top management on earning management and firm risk in China.

The authors used manager-firm matched panel for 104 non-financial firms listed on the Shanghai Stock Exchange between 2010 and 2018. The authors also trace the persistence of managerial financial styles and their active role across two different firms between which managers switched during the sample period.

The results show that managers' financial styles indeed influence earning management and firm risk and that this influence differs across different managers. These findings are robust when tested for the persistence and active role of managers. Furthermore, individual characteristics such as age, gender, qualification and experience influence managers' financial styles.

Given their findings, the authors propose that financial analysts and potential investors should not only depend on quantitative data but also consider the individual characteristics of managers when evaluating firms.

The findings of this study carry serious implications for managers, policymakers and potential investors. The findings assist the external auditors in measuring the risk of material misstatement, the various regulatory bodies to assess the quality of financial reporting and the users of financial statements to evaluate the earnings and make further investment decisions considering not only the quantitative data but also the individual characteristics of top managers.

The current study examines the observable and unobservable characteristics of top management on firm risk and earnings management in Chinese context.

This study aims to assess the effectiveness of forensic accounting techniques to prevent and detect fraudulent activities in firms in Pakistan.

A descriptive research approach has been adopted in this study. Primary data has been collected through structured questionnaires distributed to professionals from investigating firms, professional bodies and field researchers. The independent variables that were analyzed included fraud investigation, litigation support and dispute resolution, whereas the dependent variables were fraud detection and prevention. The Statistical Package for Social Sciences has been used for data analysis to derive objective results.

This research reveals that forensic accounting techniques such as fraud investigation, litigation support and dispute resolution have a positive impact on fraud detection and prevention in Pakistani firms.

Firms should train staff on forensic accounting techniques, implement fraud risk management and anti-corruption policies, conduct regular financial statement audits and develop a whistleblower protection program to encourage employees to report fraudulent activities. The government should develop regulations and guidelines to promote the use of forensic accounting in firms.

This study is covering the gap in literature on financial fraud and forensic accounting practices concerning emerging economies such as Pakistan. This study can serve as a valuable resource for firms and policymakers to strengthen their fraud prevention efforts and build a more robust culture of financial integrity.

The purpose of this paper is to study the heat and mass transfer with Soret-Dufour effects for the magnetohydrodynamic three-dimensional flow of second grade fluid in the rotating frame of reference.

Series solution is obtained by homotopy analysis method.

Increase in Soret number, Schmidt number and Dufour number, the heat transfer increases and mass transfer decreases. Effects of Prandtl and Eckert numbers are qualitatively similar as they assist the temperature profile and reduce the concentration of species. Increase in the length of the channel versus height increases the temperature profile but decreases the concentration field. Increase in the second grade fluid parameter causes reduction in both the temperature and concentration fields. The heat flux values at the lower plate are smaller than the values at the upper plate, whereas the situation is opposite in the case of mass transfer.

These findings will be useful for the fluid flow in porous channel.

The digital transformation of family-owned small businesses (F-OSBs) has become a critical area of research to maintain their economic contribution in today’s rapidly evolving digital landscape. This study examines the effect of internet entrepreneurial self-efficacy on the digital transformation of F-OSBs by mediating strategic agility and moderating artificial intelligence usage.

This study employed a cross-sectional survey design to collect primary data from 378 descendent entrepreneurs of F-OSBs in Pakistan’s five major cities.

The study revealed that leadership ability, internet marketing, technology utilization, and artificial intelligence used by the F-OSBs can contribute to their digital transformation, but e-commerce ability does not. The strategic agility of the descendant entrepreneur enhances the abilities of e-commerce, leadership, and technology utilization, leading to the digital transformation of F-OSB. However, strategic agility reduces the role of Internet marketing in digital transformation. Artificial intelligence usage moderates leadership’s ability to improve strategic agility but increases technology utilization for strategic agility and digital transformation of F-OSB.

The digital transformation through a combination of strategic agility and artificial intelligence can increase the F-OSBs' proactive approach to respond to changing market conditions even during economic recessions like COVID-19.

This study broadens the existing literature by examining the effect of descendent entrepreneur’s internet entrepreneurial self-efficacy, strategic agility, artificial intelligence usage, and their interplay on the digital transformation of F-OSB through the unified theory of acceptance and the use of technology.

This study aims to examine the relationships among International Financial Reporting Standards (IFRS) adoption, earnings management, and corporate efficiency.

First, the authors employ the epsilon-based measure (EBM) of the data envelopment analysis to measure the corporate performance of the Taiwanese electronics industry from 2011 to 2014. Second, the authors regress the IFRS adoption and earnings management on corporate efficiency.

The findings show that the corporate efficiency deteriorated after IFRS adoption. Although the regression analysis shows that the relationship between earnings management and corporate efficiency is significantly positive, the authors find that IFRS adoption is effective in unveiling earnings management. Moreover, IFRS adoption moderates the impact earnings management and corporate efficiency.

This study provides reference for decision-makers in the application of accounting principles and in the understanding of the IFRS impact adoption.

IFRS adoption can either facilitate or limit the earnings management that would affect corporate efficiency significantly and help the electronics industry as well as investors to know the changes in accounting principles and their effects on corporate efficiency.

The authors use the EBM of efficiency model to measure corporate efficiency and employ the modified Jones model to measure earnings management.