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The purpose of this study is to explore how the risk of management motives for fraud can be assessed in external audits.

Semi-structured interviews were conducted with 26 experienced external auditors to explore their perspectives on the methods they employ to assess the risk of management motives for fraud.

The study identifies six methods external auditors can use to assess management motives for fraud. It emphasises that assessing management motives requires auditors to go beyond understanding these motives and necessitates a sceptical and analytical mindset. Auditors need to identify the accounts most vulnerable to management manipulations, observe management attitudes and assess the credibility of management assertions. The auditors in this study highlight specific accounts frequently manipulated by management. Still, manual year-end journal entries are the most vulnerable to management manipulations as they are subject to fewer controls. They recommend increasing the sample size to 100% and assigning more experienced staff, particularly, those with qualifications in fraud examination or anti-fraud training, to audit these vulnerable accounts thoroughly. They also provided examples of how auditors can identify management motives for fraud, observe management attitudes and assess the credibility of management assertions.

Audit standards (e.g. ISA 240, SAS99) lack explicit guidance on assessing management motives for fraud, but auditors are required to consider it in fraud risk assessment. This study proposes guidance recommendations to improve auditors' ability to assess this risk, which could be integrated into professional audit standards and training materials to improve auditors' professional scepticism, ability to challenge management and skills in fraud risk assessment.

Assessing the risk of management motives for fraud in external audits has received limited attention in the literature. To the best of the authors’ knowledge, this study is the first to address this knowledge gap.

This study presents a systematic framework for maintenance strategy development of manufacturing process machinery. The framework is developed based on the reliability-centred maintenance (RCM) approach to minimise the high downtime of a production line, thus increasing its reliability and availability. A case study of a production line from the ghee and soap manufacturing industry in Taiz, Yemen, is presented for framework validation purposes. The framework provides a systematic process to identify the critical system(s) and guide further investigation for functional significant items (FSIs) based on quantitative and qualitative analyses before recommending appropriate maintenance strategies and specific tasks.

The proposed framework integrates conventional RCM procedure with the fuzzy computational process to improve FSIs criticality estimation, which is the main part of failure mode effect criticality analysis (FMECA) applications. The framework consists of four main implementation stages: identification of the critical system(s), technical analysis, Fuzzy-FMECA application for FSIs criticality estimation and maintenance strategy selection. Each stage has its objective(s) and related scientific techniques that are applied to systematically guide the framework implementation.

The proposed framework validation is summarised as follows. The first stage results demonstrate that the seaming system (top and bottom systems) caused 50% of the total production line downtime, indicating it is a critical system that requires further analysis. The outcomes of the second stage provide significant technical information on the subject (seaming system), helping team members to identify and understand the structure and functional complexities of the seaming system. This stage also provides a better understanding of how the seaming system functions and how it can fail. In stage 3, the application of FMECA with the fuzzy computation integration process presents a systematic way to analyse the failure mode, effect and cause of items (components of the seaming system). This stage also includes items’ criticality estimation and ranking assessment. Finally, stage four guides team members in recommending the appropriate countermeasures (maintenance strategies and task selection) based on their priority level.

This paper proposes an original maintenance strategies development framework based on the RCM approach for production system equipment. Specifically, it considers a fuzzy computational process based on the Gaussian function in the third stage of the proposed framework. Adopting the fuzzy computational process improves the risk priority number (RPN) estimation, resulting in better criticality ranking determination. Another significant contribution is introducing an extended item criticality ranking assessment process to provide maximum levels of criticality item ranking. Finally, the proposed RCM framework also provides detailed guidance on maintenance strategy selection based on criticality levels, unique functionality and failure characteristics of each FSI.

The administration of a contract by the architect is necessary to ensure the contract is performed according to the conditions of the contract, compliance with related laws and the practices of the construction industry. With the increasing number of housing projects and the limited number of registered architects in the nation, the architect is unable to be hands-on with every project. Hence, the involvement of graduate architects to reduce the workload in building contract administration (BCA) is required. The purpose of this paper is to develop a BCA framework for graduate architects to enhance their work performance in BCA work and to assist them in moving a step closer to acquiring their professional qualifications.

This study adopted a qualitative method where seven housing projects in Malaysia were selected as case studies to conduct documentation reviews and semistructured interviews. The data collected was analyzed using content analysis to develop the BCA framework. Focus groups were used to validate the framework.

This study summarized there are 5 themes (claims and legal matters management, project management, communication and relationship management, quality assessment and management, and design management) and 11 sub-themes (authority matters, building certification, meetings, coordination checklist, letter-writing, contract documentation, building material, design brief, building sustainability and workmanship quality standard, contractor’s submission and building details) that need to be improved by graduate architects in BCA work.

The contribution of this study to the existing knowledge is the development of a BCA framework that enables graduate architects to get a glimpse of architectural professional practice in reality and better prepare them to confront and resolve problems. Besides, the proposed framework could be incorporated into a pedagogy focusing on methods to support construction contract administrators.

Diagnostic overshadowing (DO) may be contributing to the worsening physical health outcomes for people diagnosed with mental health (MH) conditions. DO is a phenomenon researched worldwide, but there has been no systematic review of the evidence for its prevalence in UK health care. This paper aims to add to this body of knowledge, expanding the understanding of what factors are contributing to the poor physical well-being of people with diagnosed MH conditions.

A systematic search of three databases was conducted and after evaluation, three studies were selected for the review.

DO was found to have a high prevalence with structural, staffing and patient issues identified through a thematic analysis. Contemporary evidence shows themes identified are still impacting UK health care. Collaborative working across mental and physical health teams, thorough and lengthy assessments, and improved education for physical health care staff have been cited as mitigating factors to this practice.

To the best of the author’s knowledge, this paper is the first review of the evidence for diagnostic overshadowing taking place in UK health care.

This study has two objectives: (1) to identify gaps in the citizen scholar framework by comparing and synthesizing the relevant pedagogical literature and (2) to illustrate how 21st century graduate capabilities can be cultivated through teaching practices using the citizen scholar framework.

We briefly synthesize the relevant citizen scholar pedagogical frameworks and approaches. We use two case studies in two large classroom settings in Ireland and Australia to demonstrate how the citizen scholar attributes can be developed through curriculum design and multiple forms of assessment.

We identify that there is a need for digital literacy to be placed as a fifth attribution cluster in the citizen scholar framework. We also demonstrate that these graduate competencies can be developed at scale by embedding the citizen scholar framework in teaching practices.

We offer a practical implementation mechanism for cultivating 21st century graduate competencies, which will help further embed citizen scholar in pedagogy strategies, thus empowering learning at scale in business education.

The current study makes the first attempt to identify significant attribution gaps in the citizen scholar framework by synthesizing and mapping the relevant approaches. Detailed examples of curriculum design from the two countries also offer new insights into the implementation of a citizen scholar framework.

Since the 1980s, New public management has fostered the introduction of managerial approaches similar to those of the private sector in public administrations. Recently, the advantages of performing risk management in the public sector have been recognized; however, to the best of our knowledge, research on risk management in public administrations is underdeveloped, and there is a need to understand how risk management is performed. This paper addresses these issues and investigates whether and how risk management is performed in Italian public administration.

This study focused on a sample of 503 Italian municipalities and used a mixed research method. Through a qualitative content analysis of documents published on municipalities’ websites, data and information were collected and elaborated using quantitative indicators.

The main results are that a high percentage of large Italian municipalities perform risk management and comply with theoretical provisions on risk management, sometimes displaying isomorphic behavior in risk management practices.

This study provides a new perspective on risk management in Italian municipalities, contributes to filling a gap in the literature and suggests a theoretical perspective on municipalities’ approaches when introducing new managerial practices.

This study aims to holistically explore the intersection of sustainable supply chain management, carbon accounting and life cycle assessment (LCA). The purpose of this study is to derive state-of-the-art knowledge of this landscape and use it to build a structured research agenda that can help to further develop this field.

Seventy-eight distinct contributions, identified through a rigorous, transparent and replicable search protocol, are analyzed through a systematic literature review. Additionally, bibliometric information on the studies is extracted from the Scopus database and visualized through the use of VOSViewer and RStudio.

This study outlines the current state-of-the-art knowledge across three spheres of supply chain management, synthesizing the extant literature into several nascent themes – namely, the significance of Scope 3 emissions; how LCA can be integrated into carbon accounting and sustainability disclosures, the differences between countries and industries in terms of carbon emissions and policies for a concerted effort toward carbon reduction.

Several practical implications can be drawn from the research for both practitioners and policymakers. The research provides a comprehensive, bird’s eye view on the discrepancies between different industries and countries in terms of carbon emissions, along with how carbon accounting should move toward strategic and predictive adoption.

The results show that adopting life cycle thinking can contribute to more transparent monitoring of carbon emissions in supply chains; however, its use in sustainability reporting needs to become more widespread, encompassing not only the carbon footprints of products and services but also the organization as a whole.

Using bibliographic and critical qualitative analyses, this study reviews the literature on LCA in sustainable supply chain management and carbon accounting. To the best of the authors’ knowledge, this review is the first attempt to synthesize this relevant and rapidly growing nexus between the three literature streams mentioned above.

This paper aims to review and assess the sustainable design and management considerations affecting workplaces’ productivity in Saudi Arabia.

The study uses a mixed approach, commencing with literature review, development and pilot-testing of a structured questionnaire instrument to assess design and management considerations towards productively sustainable workplaces (PSWs). In total, 31 considerations affecting sustainable workplaces’ productivity were identified and clustered under five main directions. A collective group of stakeholders, including architects/engineers (A/E), workplace users and facilities managers, were approached to correlate and compare their individual assessment of the identified PSWs. The relative importance index (RII) for each of the PSW considerations is correlated and discussed.

A high level of agreement is recognized among the three stakeholder groups for PSWs considerations’ assessed rankings. The provision of sufficient ventilation and illumination levels, availability of occupational health, security and safety, availability of ergonomically oriented technological infrastructure, availability of formal and informal meeting spaces, efficient space utilization and ergonomic workstations are all ranked highest in importance as design considerations towards PSWs.

The study stems from the need to understand how the PSWs’ design and management considerations are perceived by all streams of stakeholders. The findings identify the considerations’ importance for prioritization on PSWs’ investments.

This paper aims to validate a broader conceptualization of ethical leadership and a matching measurement scale (BELS) using survey data from 909 public servants in leadership positions in the Netherlands.

The confirmatory factor analysis (CFA) (using AMOS) and exploratory factor analysis were carried out with repeated CFA. A social desirability scale was used to check for model fitness.

Our findings support the notion that ethical leadership is broader in conceptualization and hence reject the theories that limit the role of ethical leaders within the confines of organizations. This study confirms that attributes like sustainability, leadership learning, ethical competency, diversity and resilience are part of ethical leadership. Such characteristics could not be measured with previous scales for ethical leadership. Also, ethical leadership is not separate from associated leadership styles.

A self-assessment scale for leaders was used for this study. Although there is no indication of social desirability bias, future research can also focus on follower assessments of their leaders. This study only focuses on the public sector context only.

Our results suggest that ethical leadership contains more subvalues than in the seminal definition. This study has, therefore, corroborated a broader definition of ethical leadership.

This study indicates the need for ethical leadership to be studied and assessed using a broader conceptualization and measurement scale.

Rigorous applications of analytical tools in information systems (IS) research are important for developing new knowledge and innovations in the field. Emerging tools provide building blocks for future inquiry, practice and innovation. This article summarizes the findings of an analysis of the adoption and reporting of partial least squares structural equation modeling (PLS-SEM) analytical tools by Industrial Management & Data Systems authors in the most recent five-year period.

Selected emerging advanced PLS-SEM analytical tools that have experienced limited adoption are highlighted to broaden awareness of their value to IS researchers.

PLS-SEM analytical tools that facilitate understanding increasingly complex theoretical models and deliver improved prediction assessment are now available. IS researchers should explore the opportunities to apply these new tools to more fully describe the contributions of their research.

Findings demonstrate the increasing acceptance of PLS-SEM as a useful alternative research methodology within IS. PLS-SEM is a preferred structural equation modeling (SEM) method in many research settings and will become even more widely applied when IS researchers are aware of and apply the new analytical tools.

Emerging PLS-SEM methodological developments will help IS researchers examine new theoretical concepts and relationships and publish their work. Researchers are encouraged to engage in more complete analyses by applying the applicable emerging tools.

Applications of PLS-SEM for prediction, theory testing and confirmation have increased in recent years. Information system scholars should continue to exercise sound practice by applying these new analytical tools where applicable. Recommended guidelines following Hair et al. (2019; 2022) are included.