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This study aims to investigate the factors affecting the professional judgment of auditors in Iraq (personality type, audit firm size and age).

The statistical population includes 1,750 participants, and the sample size was determined to be 309 participants using Cochran’s sampling formula. The required data has been collected through a questionnaire. Regression factor analysis, Kolmogorov–Smirnov, t and Friedman(f) tests were used to analyze the variables and examine their relationships.

The results show a significant relationship between neuroticism, extroversion, flexibility, agreeableness and conscientiousness and auditors’ professional judgment. No relationship was observed between the size of the auditing firm and professional judgment. The results also showed a significant relationship between seniority and auditors’ professional judgment.

This study will help increase the knowledge of investors and regulators, providing information to researchers and those interested in auditors’ professional judgment. It can also be a starting point for research in this field. This research investigates the auditor characteristics, including personality traits of auditors, audit firms’ size and age and their impact on auditors’ professional judgment.

Ethical concerns in the field of trade and business and research efforts in the area of management and implementation of ethical standards in the organizational chain in the current situation, mainly due to the impact on the performance and procedures of organizations, and, finally, the effect on the views and attitudes of stakeholders and users of corporate information have become critical. Therefore, this study aims to investigate the impact of business ethics on stress, anxiety and depression and the success of auditors in Iran and Iraq.

The study’s statistical population includes all partners, managers and auditors working in auditing firms. Three hundred sixty-five questionnaires were completed by Iranian respondents and 250 questionnaires by Iraqi respondents in 2021. Also, the analysis of variance and regression of ordinary least squares have been used for data analysis and testing of hypotheses.

The research results show a negative and significant relationship between the results of business ethics and stress, anxiety and depression of auditors in Iran and Iraq and a positive relationship between business ethics and auditors’ success in Iran and Iraq.

As the current research was conducted in emerging financial markets such as Iran and Iraq, which are highly competitive, along with special economic conditions, and as the occupation of the ISIS terrorist group, the civil wars in Iraq, the world’s severe economic sanctions against Iran and following the global crisis of COVID-19, both countries have had special conditions. Therefore, the current research can bring helpful information to the readers and help everyone develop science and knowledge in this field.

This study aims to investigate the effect of the dynamics and potential of the board of directors on investment efficiency and the comparability of financial information in companies listed on the Tehran Stock Exchange.

The number of observations for this study includes 1,218 observations from companies listed on the Tehran Stock Exchange during 2014–2020. The authors used econometric statistical methods such as multiple linear regression, the Chow and Hausman test and the Kendall correlation coefficient using Eviews software to conduct the research. To measure the board’s effectiveness, two variables are used, including board dynamics and potential.

The results showed a positive and significant relationship between dynamics, board potential and investment efficiency. Also, no significant relationship was observed between the board dynamics and the comparability of financial information. Finally, a positive and significant relationship exists between the board’s potential and the comparability of financial information.

The importance of this research is the use of board proxies, including the dynamics and potential of the board. In addition, other variables of board characteristics, such as size, independence, ownership and gender, and the relationship between these variables with investment efficiency and comparability of financial information, have been examined in this study.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

This study investigates the association between debt overhang and carbon emissions (both direct and indirect emissions) using a sample of US publicly listed firms.

The study applies generalized least squares (GLS) regression analyses to a sample of 2,043 US firm-year observations over a period of 14 years from 2007 to 2020. The methods include contemporaneous effect, lagged effect, alternative measures of carbon emissions and debt overhang, intensive versus non-intensive analysis, channel analysis, firm fixed effects, change analysis, controlling for credit rating analysis, propensity score matching approach, instrumental variable analysis with industry and year fixed effect.

This study's findings reveal that the debt overhang problem increases carbon emissions. This finding holds when the authors use alternative measures of carbon emissions and debt overhang. The authors find that carbon abatement investment is a channel that is negatively impacted by debt overhang, which in turn increases carbon emissions. This study's results are robust for several endogeneity tests, including firm fixed effects, change analysis, propensity score matching approach and two-stage least squares (2SLS) instrumental variable analysis.

The outcome of this research has policy implications for several stakeholders, including investors, firms, market participants and regulators. This study's findings offer insights for investors and firms, helping them allocate resources effectively and make financing decisions aimed at reducing carbon emissions. Regulators and policymakers can also use the findings to formulate policies that promote alternative sustainable finance practices.

The outcome of this research is likely to help firms develop their understanding of the debt overhang problem and undertake strategies that yield a significant amount of funding to invest in reducing carbon emissions.

The purpose of this paper is to investigate physicians’ perceptions of e-consultation adoption, which has the potential to bridge existing gaps in the current health-care system, using the unified theory of acceptance and use of technology (UTAUT2) framework.

The judgemental sampling method was embraced to collect primary data from 337 physicians from Delhi-National Capital Region who had experience with e-consultation. A number of hypotheses was developed and tested using structural equation model based on UTAUT2.

The study’s findings revealed an affirmative and significant relation between a physician’s intention to embrace e-consultation and facilitating conditions, effort expectancy, social influence and performance expectancy; however, habit and experience are not significantly linked to it.

This study will not only add to the existing body of knowledge about e-consultation adoption, but it will also assist electronic health service providers in devising strategies to encourage the usage of e-consultation services in emerging economies such as India where people are deprived of the right to access better health care due to lack of physical infrastructure.

Despite the growing literature on business model innovation (BMI) and its implications for firm performance, the research on the antecedents of BMI is still at a budding stage. Therefore, the purpose of this paper is to bridge this gap by examining the causal relationships between knowledge management, BMI, competitive advantage, and firm performance.

A purposive sample of 300 micro, small, and medium enterprises was collected with more than 500 employees and total revenue between 50 and 500 million Indian Rupees, according to the Development Act, 2005. The collected data were analyzed using structural equation modeling through smart PLS 3.

The study’s findings show that knowledge management significantly influences BMI. This study also highlights the synergic impact of Knowledge management and BMI on firm performance. Furthermore, findings highlight the mediating role of competitive advantage in the relationship between knowledge management, BMI, and firm performance.

Understanding the impact of BMI and knowledge management is crucial for business owners, managers, and other stakeholders to plan for the continuous improvement of their businesses. Managers can secure a favorable position in the competitive market and improve organizational performance by paying attention to effectively managing their knowledge resources.

The study is one of the first few empirical efforts to investigate the causal relationships between knowledge management, BMI and firm performance. The study adds to the scant literature in this area by highlighting the mediating role of competitive advantage.

The purpose of this study is to investigate the role of knowledge management (KM) practices on innovation performance. It also examines whether organisational creativity and organizational learning mediate the relationship between KM practices and innovation performance.

The study uses a quantitative method by surveying (n = 291) hotel employees from Malaysia using self-administered questionnaires. Data collected were analysed by using partial least squares structural equation modelling.

Findings reveal that KM positively impacts innovation performance among Malaysian hospitality workers. This study further reveals that organisational learning and organisational creativity significantly mediate the relationship between KM and innovation performance.

Theoretically, this study establishes how KM practices influence innovation performance. Organizations that practice organizational learning and creativity are more likely to benefit from increased innovation outcomes through KM practices.

The dual epidemic of non-communicable diseases (NCDs) and human immuno-deficiency virus (HIV) in Sub-Saharan Africa has increased substantially in recent years, with cardiovascular disease representing a significant contributor to the regional burden of disease. Very little is known about the cardiovascular health of people deprived of their liberty in the region. The purpose of this study was to collate extant literature on the topic.

A scoping review mapped and described what is known about cardiovascular disease in prison populations in Sub-Saharan Africa. A systematic search of empirical literature with no date limitation was conducted in English. Sixteen studies representing six Sub-Saharan African countries (Cameroon, Nigeria, Guinea, Burkina Faso, Ghana and Ethiopia) were charted, categorised and thematically analysed.

Seven key themes were identified: custodial deaths and autopsy; cardiorespiratory fitness and exercise; cardiovascular disease and elderly people in prison; cardiovascular disease and women in prison; dietary deficiencies; influence of sleep patterns on cardiovascular disease; and other associated risk factors. Most natural deaths at autopsy of custodial deaths were due to cardiovascular disease. Cardiorespiratory fitness was low in prisons, and poor sleep patterns and dietary deficiencies are likely contributors to the burden of cardiovascular disease in prisons. The needs of elderly and female prison populations are ill-considered.

To the best of the authors’ knowledge, this is the first known attempt to scope extant literature on cardiovascular disease in Sub-Saharan African prisons. A strategic focus on the cardiovascular health of people in prison is warranted. Routine monitoring and expansion of existing prison health-care services and integration of NCD services with infectious disease (HIV and tuberculosis) programmes in prisons are required.