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This study examines the effect of non-audit fees (NAF) provisions on interest payments classification shifting. In addition, we investigate to what extent the NAF economic bonding and interest payments classification shifting is contingent on internal governance and firm financial well-being.

This study employed probit regression using a sample of UK non-financial firms indexed in FT UK (500) over the period from 2009 to 2017.

We find evidence that the economic bonding of NAF between external auditors and their clients is more likely to encourage managers in UK firms to manipulate operating cash flows through interest payment classification shifting. In addition, and interestingly, our results evince that classification-shifting may be the less costly and soft choice of managers in firms with strong governance and charging higher NAF. Furthermore, we show that financially distressed firms associated with their auditors in purchasing non-audit services are more prone to attempting to manipulate and engage in interest payments classification-shifting. Our result did not provide a significant effect of external auditor tenure on the interest payments classification shifting.

Our findings are subject to the following limitations: First, this study uses a composite index to measure the quality of internal corporate governance. It focuses only on the board of directors, but this index does not reflect other internal governance mechanisms. Second, this study is subject to limited study time due to the implementation of key IFRS standards (IFRS 9 Financial Instruments and IFRS 15 Revenue from Contract with Customers) from 2018–2019.

This study was motivated by the UK’s Financial Reporting Council regulators' pressure on the Big 4 audit firms to move more audit time into main auditing activities, reduce cross-selling to audit clients and separate their audit practices by 2024. Overall, we provide new evidence that directs a close spotlight on the threats of NAF that are potentially useful to regulators, shareholders and investors.

It is motivated by the UK’s Financial Reporting Council regulators' pressure on the Big 4 to move more audit firm time into main auditing activities, reduce cross-selling to audit clients and separate their audit practices by 2024. Overall, we provide new evidence that directs a close spotlight on the threats of NAS that are potentially useful to regulators, shareholders and investors.

As women perform most household chores and other nonproductive work, gender-based division of labor in the home has now been identified as a barrier to gender equality. The objective of this study is to assess the effects of gender distribution of housework especially for women and investigate the factors influencing the total hours spent on house chores in Bangladesh.

This study adopted a quantitative approach based on survey data obtained from 200 households in the Madaripur and Gopalganj districts of Bangladesh. To analyze the obtained data, the partial least squares (PLS) regression was used.

According to this study, demographic and socioeconomic factors of women, and gender are influencing the total hours spent in housework. Women were observed to have a positive relationship with empowerment but a negative relationship with social perception. Social perception was further observed to have a significant impact on the total number of hours expended by women on house chores.

The study suggests that the importance of sharing the burden of household work be taught in schools and community-based awareness programs so that it becomes ingrained as a social and cultural practice. Furthermore, the government should conduct a proper assessment that recognizes unpaid housework by women as an important factor in inclusive sustainable development.

Issues of inequality in the division of labor in household activities are barely recognized in Bangladesh. Therefore, this study collected primary data to assess the effects of gender on the distribution of housework. The findings of the study will help policymakers and academicians to better understand the gender-based division of household labor.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2023-0195.

This paper aims to produce sustainable sport-hijab or veiling using cotton and bamboo as renewable and eco-material blending with polyester. Due to the unique characteristics of the knitting fabrics, the research focused on constructing the proposed samples using a circular knitting technique with a French terry structure, to achieve comfort, ease of care, good appearance and sustainability in different climatic conditions.

The researchers formed three different knitted samples using yarn count 30/1Ne for cotton and bamboo and 70 dens for polyester yarn, using the same blending ratio of 50:50% (cotton/polyester, bamboo/ polyester and cotton/ bamboo). They tested several mechanical and physical properties (weight, thickness, air permeability, water permeability, electrostatic charges, ultraviolet protection factor, stiffness, pilling resistance and bursting strength).

Using different tools, the researchers statistically analyzed the influence of variables on sample properties, including a Chart line, ANOVA test at p-value = 0.05 and the least significant differences values to identify the effect significantly as well as demonstrate the interaction among the samples at each tested property. Finally, radar chart areas to clarify the preferable sample performance.

The findings declared that blending materials used significantly affected most properties of the produced samples, except for the water permeability and an electrostatic charge. Furthermore, the findings pointed out that blending (cotton or bamboo/polyester) is more efficient and desirable than blending (cotton/ bamboo). Additionally, based on radar charts analysis, the cotton/polyester knitted outperforms other blended materials samples in producing sport-hijab or veiling fabric.

The focus on corporate governance has increased after the financial collapses of several banks worldwide, such as Silicon Valley Bank and First Republic Bank in the USA, and the failure of the Lebanese banking sector. This study examines the impact of audit committee (AC) characteristics on financial performance and investigates the moderating effect of ownership concentration (OC) on the associations between AC characteristics and profitability.

The current research is carried out based on 211 Lebanese banks’ annual reports, focusing on the period from 2012 to 2021. The ordinal least squares (OLS) and the hierarchical multiple regression analysis were adopted to test the study’s hypotheses.

The outcomes reveal that AC size, AC frequency of meetings, and banks’ size (control variable) positively affect financial performance; however, OC does not moderate the associations between the AC characteristics and banks’ profitability.

According to the researcher’s knowledge, no prior study has investigated the moderating effect of OC on these associations. Moreover, the current study contributes to the literature that documented mixed and inconsistent results regarding the direct associations between AC characteristics and financial performance.