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Through this exploration, this article seeks to contribute to facilitate a greater female participation in power and leadership positions in the context of succession by presenting perspectives in research and practical implications for both family firms and business families.

Literature review of seminal work on women’s involvement in the leadership succession of family firms and systematic reviews related to the topic published in the last 15 years.

Past research shows that the landscape of gender inclusion in the context of succession has evolved, offering women more access to leadership positions in family firms. Perceptions of women as invisible in business or playing emotional roles in the family, shifted to leaders, managing family business. However, access to leadership positions is not equitable to all regions and women leaders still face significant challenges to achieve legitimacy and recognition inside and outside the organisation. Future research should contribute to the enhancement of gender inclusion in leadership of family firms. Action research and interventions in both family firms and business families are ways to achieve this.

This paper elaborates on new research avenues and provides practical insights into how to enhance gender inclusion in the context of succession at both business family and family firm’s realms.

Postneonatal mortality (PNM), which differs from infant and perinatal mortality, has been observed in the past 25 years with respect to the health outcomes of children. While infant and perinatal mortality have been well-evaluated regarding racial differentials, there are no substantial data on PNM in this perspective. The purpose of this study was to assess whether or not social determinants of health adversely affect racial/ethnic PNM differentials in the USA.

A cross-sectional, nonexperimental epidemiologic study design was used to assess race as an exposure function of PNM using Cohort Linked Birth/Infant Death Data (2013). The outcome variable assessed PNM, while the main independent variables were race, social demographic variables (i.e. sex and age) and social determinants of health (i.e. marital status and maternal education). The chi-square statistic was used to assess the independence of variables by race, while the logistic regression model was used to assess the odds of PNM by race and other confounding variables.

During 2013, there were 4,451 children with PNM experience. The cumulative incidence of PNM was 23.6% (n = 2,795) among white infants, 24.3% (n = 1,298) among Black/African-Americans (AA) and 39.5% (n = 88) were American-Indian infants (AI), while 21.3% (n = 270) were multiracial, χ² (3) = 35.7, p < 0.001. Racial differentials in PNM were observed. Relative to White infants, PNM was two times as likely among AI, odds ratio (OR) 2.11 (95% confidence interval [CI] 1.61, 2.78). After controlling for the confounding variables, the burden of PNM persisted among AI, although slightly marginalized, adjusted odds ratio (aOR) 1.70, (99% CI 1.10, 2.65).

In a representative sample of US children, there were racial disparities in PNM infants who are AI compared to their white counterparts, illustrating excess mortality. These findings suggest the need to allocate social and health resources in transforming health equity in this direction.

Drawing from resource orchestration theory, this research proposed an integrative model that leverages insights into counter resource constraints and uncertainty in start-up business model innovation (BMI). It investigated the influences of entrepreneurial networks and effectuation on BMI through bricolage in uncertain environments.

The research surveyed 481 start-ups in China. LISREL 8.80 and SPSS 22.0 were employed to test the validity and reliability of key variables, respectively. Additionally, hypotheses were examined through multiple linear regression.

First, entrepreneurial networks and effectuation were positively related to BMI, and combining these two factors improved BMI for start-ups. Second, bricolage contributed to BMI and played mediating roles in translating entrepreneurial networks and effectuation into BMI. Third, environmental uncertainty weakened the linkage between bricolage and BMI.

Future research should replicate the results in other countries because only start-ups in China were investigated in the study, and it is necessary to extend this research by gathering longitudinal data. This research emphasized the mediating effects of bricolage and the moderating influence of environmental uncertainty, and new potential mediating and moderating factors should be explored between resources and BMI.

There are three significant theoretical contributions. First, the findings enrich the literature on the complex antecedents of BMI by combining the impacts of entrepreneurial networks and effectuation. Second, an overarching framework is proposed explaining how bricolage (resource management) links entrepreneurial networks and effectuation and BMI. Third, it demonstrates the significance of environmental uncertainty in the bricolage–BMI linkage, deepening the understanding of the bricolage boundary condition.

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.

The purpose of this study was to understand the impact of the coronavirus disease (COVID-19) pandemic on the global textile and apparel supply chain from the perspectives of industry professionals within the two leading production countries: Bangladesh and China.

Applying the theory of dynamic capabilities, a qualitative research design was employed using interviews with a total of 33 apparel industry practitioners, 15 in Bangladesh and 18 in China.

Findings indicate that four factors primarily impacted the extent to which COVID-19 disrupted a firm's supply chain: firm size, channel diversification, sourcing method and product type. Viewed through the lens of the theory of dynamic capabilities, findings point to the need for firms to address the challenges brought about by supply chain disruptions by creating opportunities.

It is important to understand the impact of COVID-19 in real time and within the two largest textile and apparel–producing countries globally, as they have borne much of the brunt of the supply chain disruptions brought on by COVID-19. This empirical study makes contributions to the apparel supply chain literature as it provides an in-depth investigation of what textile and apparel firms in China and Bangladesh have learned from the COVID-19 experience to better prepare for future unexpected global events.

Entrepreneurship policy is a vital component of any entrepreneurial ecosystem. However, the specific policy initiatives that have a greater impact on women's entrepreneurship remain unclear in many developing economies. Therefore, this study aims to evaluate the effectiveness of entrepreneurship policies targeted at women’s entrepreneurship in sub-Saharan Africa (SSA).

Employing fuzzy-set qualitative comparative analysis (fsQCA), this paper utilises and analyses secondary data collected by the World Bank's Women, Business, and the Law (WBL) from 1970 to 2020, encompassing 48 countries within SSA.

Through our analysis, we identified two configurations that sufficiently support women's entrepreneurship. First, a combination of gender-based policies focussing on enabling “access to credit” and “signing of contracts”; and second, a blend of policies supporting “signing of contracts”, “business registration”, and “opening a bank account”, represent significant antecedents to supporting women's entrepreneurship. These distinct pathways are crucial to fostering women’s entrepreneurship in the SSA region.

The study's findings indicate that the impact and effectiveness of entrepreneurship policies targeted at women entrepreneurs in developing economies depend on the effectiveness of other policies that are in place.

This study offers new insights into the intricate interrelationship between entrepreneurship policies and women’s entrepreneurship in developing countries by considering the interdependence and combinative value of gender-based policies that effectively support women’s entrepreneurship in sub-Saharan Africa.

Ageism has deleteriously influenced individuals and society for nearly half a century. Despite receiving increased attention, it remains under-researched regarding how it might be reduced in the workplace. Even though its prevalence and allure, review studies on workplace ageism (WA) are also scarce, and thus a review is warranted.

To fill the preceding void, this study will systematically review the existing literature on WA using data from the past four decades.

This study identified the various antecedents and the intervention mechanism through which WA may be reduced. Additionally, through reviews, the authors advance the research by offering promising avenues for future research.

This review contributes to human resources managers and will inspire future scholars to delve deeper into combating age discrimination, stereotypes and bias toward employees in workplaces.

The rise of emerging economies in the innovation landscape has often been attributed to the positive spillovers of innovation capabilities from multinational corporations (MNCs). However, it is less certain that their innovative capabilities imported from the home country function effectively in the host country from the outset. This study examines the performance of the innovation capabilities of MNC subsidiaries in emerging economies over time by considering the gradual process of their learning about host countries.

We employed stochastic frontier analysis to measure innovation capabilities, our focal construct. For regression analysis, we applied the Mundlak estimator, a variant of the fixed-effects panel estimator, to a sample comprising subsidiaries of MNCs from technologically advanced nations operating in Korea between 2006 and 2016.

Our results indicate that the innovation capabilities of MNC subsidiaries initially underperform those of local firms but improve over time, eventually surpassing the capabilities of their local counterparts. Furthermore, our findings reveal that institutional distance amplifies the underperformance of the innovation capabilities of MNC subsidiaries.

This study contributes to the literature by extending both theoretical development and empirical measurement of innovation capabilities in cross-national settings. Additionally, it deepens our understanding of whether and how MNC subsidiaries adapt their innovation capabilities to the local market environment.

This study aims to explore the strategic decisions at innovation level implemented by firms to thrive and transform themselves during crises. This study also aims to provide insights to answer the question: Why do some firms decide to implement certain types of innovation during a crisis?

This research was carried out through a multiple case study involving 22 firms. The methods were implemented in three steps to increase rigor and the replication of the study: identification and selection of cases, data collection through interviews triangulated with online information and analysis based on aggregating themes and finding patterns.

In the face of the COVID-19 pandemic, the companies analyzed focused their activities mainly on developing new features or functionalities for their products or services. Most of the firms implemented innovations across nearly all ten categories outlined by Keeley et al. (2013). Many of the implemented innovations involved personalized and superior service enhancements, process efficiency optimizations, channel diversification initiatives and new ways to collaborate to generate value. In general, the main drivers that led firms to decide to implement these innovations include reducing costs, enhancing operational efficiency, generating new revenue streams, augmenting sales and enhancing client relationships.

This research significantly advances the convergence of innovation, strategy and crisis in three impactful ways. First, it constructs a pragmatic and evidence-based framework, consolidating the primary catalysts, innovation categories and strategies adopted by firms in response to the challenges posed by the COVID-19 crisis. Second, it offers insights for guiding decision-making processes related to innovation, presenting actionable recommendations derived from the study’s findings. Thirdly, this study highlights critical perspectives that can guide governmental intervention, facilitating the formulation of more tailored and effective policies to assist companies during crisis periods.

This study centers on developing countries, specifically examining Colombian firms, considering their unique characteristics and priorities. Surprisingly, there is a scarcity of studies delving into the innovation and transformation of firms during the COVID-19 crisis in nations sharing cultural, economic and political similarities with Colombia.

The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.

This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.

Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.

The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.

To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.