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This paper aims to systematically review over two decades of academic articles on romance fraud to provide a holistic insight into this crime and identify literature gaps.

More than two decades of peer-reviewed academic journal articles from 2000 to 2023 were systematically reviewed using multiple search engines and databases for relevant papers, identified through searches of paper titles, keywords, abstracts and primary texts.

The findings reveal 10 themes: i) the definitions and terminology of romance fraud; ii) romance fraud’s impact on victims; iii) the profile of romance fraud criminals and victims; iv) romance fraud methods and techniques; v) why victims become susceptible to romance fraud; vi) the psychology of romance fraud criminals; vii) the links between romance fraud and other crimes; viii) the challenges of investigating romance fraud; ix) preventing romance fraud and protecting victims; and x) how romance fraud victims can be supported.

The paper reveals implications regarding the future direction of policy and strategy to address the pervasive low reporting rates and narratives of shame bound with victims of this crime.

Romance fraud is a serious crime against individuals with impacts beyond financial losses. Still, this fraud type is under-researched, and the literature lacks a holistic view of this crime. To the best of the authors’ knowledge, this is the first systematic literature review providing a holistic view of romance fraud. It combines evidence across the academic landscape to reveal the breadth and depth of the current work concerning romance fraud and identify gaps in the understanding of this fraud crime.

As host to over one million Syrian refugees, Lebanon continues to experience challenges addressing the needs of refugee families. This research examined the experiences of Syrian families with the refugee support system in Lebanon. The purpose of this study was to better understand the strengths and gaps in existing mechanisms of support for these Syrian families, including informal support from family, neighbors and community and more formalized support provided through entities such as nongovernmental organizations and United Nations agencies.

Data were collected from 46 families displaced by the war and living in Lebanon (N = 351 individuals within 46 families). Collaborative family interviews were conducted with parents, children and often extended family.

The data identified both strengths and gaps in the refugee support system in Lebanon. Gaps in the refugee support system included inadequate housing, a lack of financial and economic support, challenges with a lack of psychosocial support for pregnant women and support for disabled youth. Despite these challenges, families and community workers reported informal community support as a strong mediator of the challenges in Lebanon. Furthermore, the data find that organizations working with Syrian families are utilizing informal community support through capacity building, to create more effective and sustainable support services.

This study provides an overview of strengths and gaps in supports identified by refugees themselves. The research will inform the development and improvement of better support systems in Lebanon and in other refugee–hosting contexts.

This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy.

This study is based on data collected from a large sample of all non-financial companies listed on Vietnamese stock exchanges during the period 2016–2020 with 2,435 observations. FEM-ROBUST standard errors regression model is used to examine the relationship between the financial, accounting expertise of CEOs and FRQ through earnings management by discretionary accruals.

The results show that CEOs with financial and accounting expertise have more influence and intervention on earnings management and thus adversely affect FRQ. This behaviour is explained by the fact that CEOs not only have a firm grasp of financial and accounting policies but also know the tricks to interfere with earnings management. Moreover, in the context of emerging economies, CEOs’ awareness and management level are still limited and legal sanctions are not yet strict, so when they have power in their hands, CEOs immediately find ways to build a reputation to enhance the power and earnings for the CEOs themselves.

The limitation of this study is first of all that the research data are not complete and rich because the companies are prohibited from disclosing information and the cooperation relationship is not close. Next is the new research in only one emerging market – Vietnam – so the generalizability is not high.

To the best of the authors’ knowledge, this is the first study to examine the impact of CEOs’ accounting and finance expertise on FRQ in an emerging economy, contributing to the existing literature regarding the scientific debates about CEOs, CEO characteristics, earnings management and FRQ.

The purpose of this paper is to scrutinise the effectiveness of four derivative exchanges’ enforcement efforts since 2007. These exchanges include the Commodity Exchange Inc. and ICE Futures US from the United States and ICE Futures Europe and the London Metal Exchange from the UK.

The paper examines 799 enforcement notices published by four exchanges through a behavioural science lens: HUMANS conceived by Hunt (2023) in Humanizing Rules: Bringing Behavioural Science to Ethics and Compliance.

The paper finds the effectiveness of the exchanges’ enforcement efforts to be a mixed picture as financial markets transition from the digital to artificial intelligence era. Humans remain a key cog in the wheel of market participants’ trading operations, albeit their roles have changed. Despite this, some elements of exchanges’ enforcement regimes have not kept pace with the move from floor to remote trading. However, in other respects, their efforts are or should be, effective, at least in behavioural terms.

The paper’s findings are arguably limited to exchanges based in Anglophone jurisdictions. The information published by the exchanges is variable, making “like-for-like” comparisons difficult in some areas.

The paper makes several recommendations that, if adopted, could help exchanges to increase the potency of their enforcement programmes.

A key aim of the paper is to shift the lens through which the debate concerning the efficacy of exchange-level oversight is conducted. Hitherto, a legal lens has been used, whereas this paper uses a behavioural lens.

This study aims to explore how the shift from traditional to digital banking transforms the nature of trust between banks and their younger clients (aged 18–35) from the perspective of bank employees.

Qualitative semi-structured interviews with representatives of Ukrainian classical banks and neobanks were conducted. The interviews were analysed using the theoretical approach of institution-based and social network-based trust to identify the key distinctions between the nature of trust in traditional and digital banking.

The employees of the banks reported that digitalization processes have helped to mitigate trust issues; as a result, their banks have not experienced any difficulties in this regard among young people. Furthermore, social networks, particularly social approval, were found to be significant factors for establishing trust in digital banking among young people.

The results of this study could assist bank managers in adapting their strategies for cultivating trust among younger clients and aiding international law regulators and government institutions in preventing unintended circumstances in financial services. These contributions were shaped by the study’s limitations, including its focus on only two concepts of trust building: institution-based and social network-based, as well as its specific Ukrainian context.

This study highlights social approval as a valuable constituent of the trust-building process that influences trust in institutions. Furthermore, while gaining social approval – particularly through digital platforms – can promote trust-building among young people, this “easy way” may have negative societal consequences by endorsing unscrupulous institutions.

This study aimed to explore the expectations and challenges of institutionalized and noninstitutionalized elderly persons.

A purposive sampling technique was used to recruit the participants. The sample of the study consisted of eight (N = 8) elderly persons. Four were institutionalized, and four were noninstitutionalized. The age range of the participants was between 60 and 80 years. A semi-structured interview guide was prepared to explore expectations and challenges of institutionalized and noninstitutionalized elderly persons. The interviews were audio-recorded and later on transcribed verbatim for a detailed in-depth analysis. The interviews were analyzed by using an interpretative phenomenological analysis.

Emergent and subordinate themes were emerged. Superordinate themes emerged after analysis were expectations from self, expectations from immediate family, expectations for betterment in life, expectations from society, challenges related to physical self, psychological challenges, difficulties due to immediate family, problems at a societal level, satisfactory behavior of children, supportive family, satisfaction from society, positive values in old age, striving for betterment in life and health-promoting behaviors. These themes were interpreted in the context of given subordinate themes and verbatim of the participants.

This study will help implement proper strategies for the betterment of institutionalized and noninstitutionalized persons. The study results can also aid in a better understanding of the challenges faced by the elderly population and also provide them with better facilities to fulfill their expectations.

Recognizing the unique and individualized expectations and challenges of the elderly persons can help in providing them person centered care. Better strategies can be introduced to increase their interactions, for better housing facility, health care, food facilities and transportation.

Old age is a challenging phase for individuals if they face difficulties and challenges. This stage is currently unaddressed by society. So, there is a strong need to bring them to the surface so that we can provide them with opportunities to achieve well-being. It can help in better understanding of challenges faced by the elderly population as well as expectations of the elderly population. This better understanding can give the idea about the different ways that elderly persons use to overcome and face these challenges in their life. A comparative study of expectations and challenges among institutionalized and noninstitutionalized elderly populations will give information about the differences among them, helping to understand them better

The topic of expectations and challenges faced by institutionalized and noninstitutionalized elderly in Pakistan holds significant originality value. Although discussions on aging and elderly care are not uncommon, exploring the specific context of Pakistan adds a unique perspective to the subject. By delving into the cultural context, policy implications and comparative analysis, researchers can contribute to the existing knowledge and pave the way for targeted interventions that enhance the well-being of the elderly population.

Aging is a complex and multifactorial process. This study aims to is focus on mattering in older people. Mattering is the feeling of being important to others in ways that give individuals the sense that they are valued and other people care about them. However, for many, aging brings about the loss of self-esteem, and they feel useless, deprived and unwanted. The authors have adopted the partial least square structural equation modeling technique and Self-Esteem Scale of Rosenberg for evaluating the level of self-esteem in senior citizens of Pakistan. The results reveal a strong association between the predictor and the criterion variables, supporting the view that the communal integration construct is the strongest determinant in old age. Based on the results, the authors can argue that socioeconomic status, social relationships and daily activities and have a direct association with the elderly people’s self-esteem.

The Self-Esteem Questionnaire by Rosenberg (Rosenberg, 1965) and the Quality of Life Questionnaire by Bowling (Bowling, Banister, Sutton Evans and Windsor (2002) are two tested tools that were used to collect the sample data from various neighborhoods of Peshawar. The sample consisted of respondents who were 60 years of age or older. The current study only included men who were 60 years of age or older because men make up a higher number of retirees in the district (84%) than do women. A total of 312 male volunteers, representing a various cadre of job, were recruited at random. The research population’s data were gathered through convenience sampling. Only volunteers who appeared to be healthy in both body and mind were chosen as participants. When older people were unable to complete questionnaires, researchers helped them read the questions and then helped them write down their answers. Out of the 500 survey forms that were sent, 312 were properly completed and used for the analysis.

The results of this study suggest that the happiness and well-being of retired seniors are not only influenced by their general activities, health and socioeconomic status but also more strongly by their psycho-social integration, such as their close and intimate relationships with friends, family and relatives. The findings, therefore, urge the incorporation of social integration aspects in mental health treatment programs and public health policies to support the psycho-social well-being of the elderly. Social relationship variables might become a common aspect of practice through medical, psychiatric and psychological screening and examination.

Due to the fact that research participants were selected from just one city – Peshawar – the results cannot be generalized. As a result, findings are less likely to apply to older persons who reside in other provinces due to sample selection. Future research will be conducted all around the nation, though, and it could produce more precise and broadly applicable findings. Only male respondents applied to the second limitation. Only male participants were sought due to socioeconomic differences, social and cultural obstacles and the small number of female retirees. Therefore, it limits the spectrum of the study.

An individual’s self-esteem is made up of intrapersonal and interpersonal elements. Regarding policy intervention, the present effort will be a crucial step in helping the elderly understand the value of maintaining social networks and will encourage them to maintain close relationships with family and friends to safeguard their well-being in later life. On the other side, this research will help academics, politicians and thinkers better comprehend aging, perspectives of conduct and psychological and emotional viewpoints. One of the most important aspects of life that affects how old people feel about themselves is the support from social networks. Therefore, through raising awareness and fostering a favorable environment for the welfare and self-worth of senior individuals, politicians and society are expected to care for enriching the lives of the elderly. By highlighting the importance of communal support from a multidimensional aspect of a person, this study offers a wider perspective on self-esteem. With this in mind, the authors advise academics to adopt a fresh perspective on interpersonal mechanisms that ultimately aim to improve self-esteem and social support. Social support is a key factor in fostering or inhibiting self-esteem in the elderly and is a strong predictor of mental health. A society must take action to boost older people’s communal integration to improve their quality of life.

This study makes the case for a broader perspective on self-respect or esteem by suggesting that self-esteem may be seen in a broader context rather than in terms of limited characteristics. The authors offer an integrated model of self-esteem that conceptualizes it as an interpersonal phenomenon influenced by multiple vital aspects using various metrics of old age. Self-esteem was envisioned as the result of a number of factors, including social position, activities and interpersonal interaction “relationships with relatives, family, and friends.” The authors’ conceptual framework’s goal is to comprehend the different ways that senior citizens’ lives affect their sense of self-worth.

Despite growing emphasis on green skills, innovation, and sustainable livelihoods, research remains limited in the informal economy, particularly in developing countries. This study investigates gaps in green skills training, innovations and livelihoods among informal metal fabricators, shedding light on the challenges and opportunities within this sector. Specifically, the study critically assesses the potential for upskilling informal metal fabricators through Technical and Vocational Education and Training (TVET) institutions and university innovation hubs.

Employing a qualitative interpretive methodology, we conducted 40 key informant interviews with small-scale informal metal fabricators operating in Magaba and Gaza home industries, two of Harare’s largest home industries in Zimbabwe. Subsequent key informant interviews were held with TVET educators and innovation hub lecturers. Observations were carried out over a period of three months to comprehensively explore the issues under investigation.

Gender disparities persist within informal innovation spaces, with women making strides in the traditionally male-dominated field of metal fabrication. However, challenges such as prejudices, stigma, ridicule and abuse hinder women’s full participation in manufacturing processes, often relegating them to less physically demanding roles like customer engagement and product marketing. Inequities in support for green skills training were evident, with the innovation hub model primarily catering to formally educated youth in universities, neglecting the active involvement of notable informal innovators with limited formal education. While a gradual shift toward renewable energy sources is observable in the informal economy, government-owned TVET institutions show minimal or no adjustments in course content to incorporate essential green skills. In light of the findings, the study proposes measures to ensure equitable green skills training, innovation and the promotion of sustainable livelihoods in the informal metal fabrication sector.

The findings of this study represent a novel contribution the gaps in green skills training in the informal economy and how these inform reforms for vocational learning and training practices and the incubation of innovations.

This study aims to determine the applicability of the placement-layering-integration model of money laundering (ML) in the South Asian context with emphasis on Pakistan by analysing different ML typologies.

This study applied content analysis in the first step. It explored three primary documents concerning ML typologies: Asia Pacific Group’s yearly reports on ML typologies from 2010 to 2021, the mutual evaluation reports and the National Risk Assessment of Pakistan. In the second step, expert interviews were recorded, and NVivo was used for data management and analysis.

This study found primary predicate offences: corruption, tax crimes, smuggling and drug and human trafficking. Pakistani launderers often use traditional typologies, including cash smuggling, round-tripping, multiple bank accounts, investment in real estate (in Pakistan and Dubai) and hawala. However, cybercrimes, cyber laundering and trade-based ML are rising. The politically exposed persons are involved in most of the laundering cases.

Rare studies specifically address the south Asian typologies and the limitations of the placement, layering and integration model. Therefore, there is a need to understand the current typologies used in developing, less regulated and undocumented jurisdictions like Pakistan.

The purpose of this study is to examine the association between the combined roles of chief executive officer (CEO)-chairman titles (CEO duality) and investment efficiency, defined as a lower deviation from expected investment for targeted S-curve firms used to propel an innovation-driven economy. This study also aims to investigate the moderating effect of financial reporting quality on this association.

This paper focuses on the ten targeted S-curve industries – under the definition of the Thailand 4.0 model – listed on the Stock Exchange of Thailand (SET) from 2000 to 2019. Data related to CEO/chairman titles and investment supports were manually collected from the annual reports, the SET market analysis and reporting tool database and the company websites. Financial data used to estimate investment behaviors and discretionary accruals were extracted from 1999. The study analyzes unbalanced panel data using fixed-effects regressions. Additional tests embrace replacing the sample with nontargeted firms, partitioning into granted and nongranted firms, adding CEOs’ demographic moderators, using alternative variable measures and analyzing for lagged independent variables.

The main findings show that CEO duality reduces overinvestment but worsens underinvestment in targeted firms. Financial reporting quality (FRQ) appears to strengthen CEO duality in mitigating extreme spending but has no impact on the association between CEO duality and underinvestment. Additional results, for example, conclude that CEO duality has no association with both over- and underinvesting at nontargeted firms, but its effect becomes positively significant on overinvestment when financial reporting quality is high. The negative association between CEO duality and overinvestment is found only in government-granted and targeted firms. FRQ encourages CEO duality in lowering overinvestment among targeted firms without grants. CEOs’ female and serviced early years appear to elevate those main findings.

These findings assist innovative corporations in choosing a proper leadership structure to cope with investment inefficiency. The research gives the government and regulatory bodies an insight into the qualifications of the leadership structure and financial information that helps them put forward effective policies.

To the best of the author’s knowledge, this study is among the first to establish the association between CEO duality and investment efficiency for innovation-driven firms in a transforming economy. The study fills the gap in the literature on management, accounting and finance by unveiling the interplay between dual leadership and financial reporting in affecting the efficiency of investments.