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There are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social norms and legal environments on real activities manipulations and expense misclassification using a global sample of 63 countries. Our inquiry is motivated by a paucity of research on the interaction between legal environment and religion on earnings management practices in an international setting.

This study draws on a global sample of 63 countries to examine the effect of variations in religious social norms and legal environments on the trade-off between expense misclassification and real activities earnings management practices. Firm-specific financial data come from Global Compustat. Religion data are obtained from World Values Surveys of the World Bank. We obtain legal environment scores from the International Country Risk Guide.

Findings suggest that the interaction between law and religion serves as constraints on both classification shifting and real activities manipulation around the world. We find that religion strengthens the weak legal environment and the strong legal environment strengthens the weak religious environment to decrease both real activities manipulation and classification shifting when law and religion interact in an international setting. Therefore, our results contradict Zang's (2012) earnings management trade-off evidence. Again, our results contradict Malikov et al.’s (2018) evidence that mandatory International Financial Reporting Standards (IFRS) adoption is associated with increased real activities manipulation.

The study is limited to 63 countries limiting the generalizability of the findings.

This study provides novel evidence and shows that there is a link between law and religion. The interaction between law and religion decreases expense misclassification and real activities manipulation. We contribute that the interaction between religion and law benefits firms and increases shareholder value as real activities manipulation decreases. Therefore, strengthening the legal environment will complement religion, IFRS and other monitoring mechanisms put in place to mitigate unethical expense misclassification and real activities earnings manipulation around the world.

This study explores the impact of biophilic design in built environments on sustainable behaviors through the innovative use of a serious game. By examining how exposure to biophilic elements influences behaviors in real and virtual settings, the research aims to demonstrate the potential of serious games as tools for promoting sustainability.

The study was conducted in three distinct experimental settings: (1) a real environment pre-game, (2) a non-immersive game environment within the same real setting and (3) an immersive game environment post-game. Data were collected from 162 participants who experienced these different conditions. The serious game “Pop a Coffee Corner” was developed based on biophilic design principles and used to assess behavioral changes.

Results indicated that exposure to biophilic design elements in real settings significantly enhanced sustainable behaviors compared to non-biophilic environments. Additionally, playing the serious game in a biophilic environment led to even greater improvements in sustainable behavior than exposure to biophilic design alone. This demonstrates the effectiveness of serious games in fostering sustainable actions.

The study’s findings are based on a specific university setting, which may limit generalizability. Future research could explore long-term impacts and applications in diverse contexts.

The research provides practical guidelines for incorporating biophilic design in built environments, and developing serious games can be a practical strategy for architects, urban planners and educators to promote sustainable behaviors among individuals. This approach can be applied in educational settings, public spaces and workplaces to foster a deeper connection with nature and encourage environmentally responsible behaviors.

By demonstrating the effectiveness of biophilic design and serious games in promoting sustainable behaviors, this study contributes to broader societal efforts to address environmental challenges. Implementing these strategies can lead to increased environmental awareness and pro-environmental behaviors, ultimately supporting sustainability goals.

This study introduces the serious game approach as a novel method to evaluate and promote sustainable behaviors through biophilic design. It highlights the potential for integrating biophilic elements in both real and virtual environments to encourage environmentally responsible behavior, offering valuable insights to architects, designers and policymakers.

Despite the promising development and marketing potential of the metaverse, our understanding of how realistic metaverse environments impact user engagement and behaviours remains limited. This study investigates the role of perceived realism in influencing user engagement, thereby affecting external search behaviour and visit intentions.

We surveyed 270 active metaverse users to test the research model. The data were analysed using partial least squares structural equation modelling (PLS-SEM).

The results of our study show that three dimensions of realism – avatar involvement, perceptual pervasiveness and social realism – significantly enhance user engagement, which in turn influences external search behaviour and visit intention. In contrast, simulation realism and freedom of choice have minimal effects on absorption and dedication.

This study highlights the role of perceived realism in enhancing user engagement with the metaverse and its impact on physical world behaviours. It contributes to metaverse literature by demonstrating that engagement within the metaverse significantly influences physical world behaviours, including visit intentions and external search behaviours.

This study offers practical guidance for developers to enhance user engagement in metaverse environments. Specifically, our findings advocate for visual and audio quality enhancements, greater persuasiveness of virtual spaces, improved avatar representativeness and a closer alignment of metaverse activities with real-life events.

This study advances the theoretical understanding of perceived realism by examining how its dimensions – such as visual and audio quality, avatar representativeness and alignment with real-life events – impact user engagement in the metaverse. It also explores how this engagement influences offline behaviours, thus bridging the gap between virtual and real-world interactions.

This study aims to explore the role of urban streets as transitional edges in coordinating socio-spatial interactions within the urban environment. It will focus on how streets can revitalize their surrounding environments and shape sustainable urban living through their characteristics.

Employing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, this study systematically reviewed 67 international research articles published from 2013 to 2023. It delved into the functionalities of urban streets as transitional edges under various social and physical interactions, covering the multidimensional impacts of streets at the social, spatial and individual levels.

The results demonstrate that the physical and social dimensions of streets, through their characteristics as transitional edges, not only complement each other but also effectively promote social space interactions and sustainable urban development. As a key public space at the interface of social and physical realms, streets influence residents' daily lives and balance the socio-spatial environment.

Although this study deepens the understanding of urban streets as transitional edges, it faces limitations due to the scarcity of literature related to transitional edges, which may affect the depth and breadth of the research. Future studies are required to further verify theoretical findings through field research and case studies and to explore practical applications of street design to enhance data comprehensiveness and availability.

The originality of this article lies in defining urban streets as dynamic transitional edge spaces, redefining their dual role in urban design to connect physical forms and social functions. Through a comprehensive literature review, this study provides theoretical support for urban planning and design practices, emphasizing their application value in promoting urban social interaction and sustainable development.

This research aims to investigate post-forest fire perceptions of businesses towards the environment as a stakeholder. Through interviews with affected businesses, the authors aim to understand whether disasters prompt sustainability prioritisation beyond legal or market demands, shedding light on potential shifts in environmental attitudes and decision-making processes.

The authors used qualitative methods to investigate post-disaster shifts in environmental perceptions. Using site visits, preparatory meetings and semi-structured interviews between October 2017 and April 2021, the authors gained insights into destruction, recovery efforts and stakeholder perspectives. Content analysis provided valuable decision-making insights, particularly in understanding the landscape dominated by SMEs reliant on short-term strategies.

Interviews revealed varied perspectives on stakeholder recognition, especially concerning the natural environment. Although some managers promptly acknowledged stakeholder groups, the recognition of the natural environment as one varied. Concerning the natural environment as a stakeholder, responses ranged from ecological acknowledgment to denying its stakeholder status. Despite differing views, many agreed on the forest's importance, especially for resource-reliant industries. The findings suggest that although many decision makers verbally acknowledge the natural environment as a stakeholder, their actions reveal the opposite.

The limitations are the COVID-19 pandemic in the data research phase. The methodology applied (qualitative) can be a limitation in itself and the authors recommend further research, applying mixed or quantitative methods. The research covers one event in one country. It is relevant to test our questions and conclusions in other countries/after other natural disasters. Incorporating other stakeholders' views and exploring alternative theories could enhance understanding and challenge existing results.

This study holds practical implications for understanding the relationship between organisations and the natural environment, particularly in recognising it as a stakeholder. By acknowledging the environment as a stakeholder, organisations can mitigate the effects of future natural disasters, as well as reducing their environmental footprints. Implementing these insights can lead to more informed decision-making processes and contribute to more effective resources and stakeholder management.

Recognizing the environment as a stakeholder fosters environmental consciousness and community engagement. Addressing the natural environment as such enhances the ownership and responsibility of the surrounding natural environment.

The study's originality lies in its exploration of organisational responses to natural disasters, particularly in recognizing the environment as a stakeholder. It offers unique insights into decision-making processes and attitudes towards environmental responsibility, contributing to advancing understanding and informing strategies for sustainable disaster management on a global scale.

This article introduces the “YouWalk-YouReclaim” mobile application as a transformative tool aimed at co-assessing and enhancing campus environments in a post-pandemic context. It seeks to address the need for inclusive, dynamic and technology-driven spaces within university settings.

The study employs a comprehensive assessment framework through a case study at Northumbria University, Newcastle. It involves over 100 students from diverse fields who utilised the application to evaluate significant areas on campus, such as Student Central, Northumberland Road and the Northumbria Library. The methodology places emphasis on direct user engagement and the use of the application’s inbuilt-image library and visual documentation features.

The application effectively evaluated the functionality, spatial dynamics and user experiences across various campus spaces. Key findings include the importance of adaptability, personalised spaces and enhanced wayfinding to meet the evolving needs of the university community. The study also noted the potential of the app to facilitate multidimensional assessments and support user-centric improvements.

The findings suggest that institutions can leverage technology like the “YouWalk-YouReclaim” app to better understand and optimise their campus spaces, fostering more responsive, user-focused and sustainable environments. The study advocates continuous technological enhancements and user-centred assessments to cultivate efficient and enriching campus experiences.

This study is novel in its integration of digital technology with user-centred approaches to assess and enhance campus environments. By enabling real-time feedback and inclusive participation, “YouWalk-YouReclaim” exemplifies an innovative approach to campus space management.

The purpose of this study is to investigate the relationship between the workforce environment and corporate social responsibility (CSR) audit report lag while also developing a comprehensive understanding of the moderating effect of media coverage on this relationship.

This paper was based on a sample of 151 French nonfinancial companies listed on the CAC All Shares index and covered an eight-year period, from 2014 to 2021. To test the hypotheses, a feasible generalized least squares regression was applied. Moreover, the authors checked the results using an additional analysis and the generalized method of moment model for endogeneity problems.

Based on a panel data set comprising 960 observations of French firms from the period 2014 to 2021, the results obtained indicate a significant negative relationship between the workforce environment and CSR audit report lag. Additionally, it was found that media exposure moderates the relationship between the workforce environment and CSR audit report lag.

This study contributes to the existing research on workforce environment and CSR audit report lag, potentially providing stakeholders such as employees, employers, regulators and auditors with an environment that shortens the time for issuing CSR audit reports. The findings are also relevant for foreign institutional investors aiming to enhance their investment decisions with more comprehensive information.

The work is innovative as it explores the moderating impact of media exposure on the connection between workforce environment and CSR audit report lag, a topic not extensively studied before. To the best of the authors’ knowledge, no prior empirical studies have examined this relationship within the French context or elsewhere.

Around the world, prison complexes have always been fundamentally taxing environments. The strained atmosphere within these prisons often contributes to the deterioration of mental health, mostly those who may already be psychologically vulnerable. This paper aims to understand whether there exists a relationship between the built environment of prisons, particularly the central prisons of India and its effects on the mental health of inmates.

By means of literature reviews, the study parameters were found to be connectivity to nature, lighting, acoustics, colour, air quality and thermal comfort. The data collected through interviews and email correspondences with identified experts were analysed thematically using a deductive approach to derive a set of practical recommendations, which could be implemented in Indian prisons.

The built environment of prisons impacts the prison population by further contributing to depressive symptoms. The effects of the built space persist regardless of social factors. A well-designed environment is healthy for its occupants and would yield positive changes. However, it is not the sole contributor to depression; social interactions, prison management, societal acceptance and meaningful activities are equally relevant factors. The sole focus of this paper is the relationship between the built environment and the mental health of inmates.

There is a paucity of research into the intersection between prison architecture and the mental health of inmates in the Indian subcontinent. This paper that addresses the gap may have significant consequences on how criminal reform is perceived, and also encourage further research in this field.

This paper aims to investigate the impact of environmental risk on corporate governance through market reaction to bank loan announcements.

Using the establishment of environment court in China as a quasi-natural experiment, this paper adopt the difference-in-differences approach based on listed firms during 2003–2013 to explore the impact of environment court on corporate governance.

This paper find that the environment court would weaken the cumulative abnormal return of loan announcements. Then, this paper confirm that the potential reason is that environment court worsens the interest conflict between majority and minority shareholders. Further, cross-sectional analysis suggests that bank’s supervision, market competition and analyst coverage can alleviate the impact of environment court on corporate governance.

Environment courts intensify firms’ internal interest disputes, thus causing the decrease of corporate governance, which can be observed through the effect of bank loan announcements.

This paper provide reference for environmental policy formulation and implementation, firms’ decision-makings and improving the banking regulatory system.

This paper makes a contribution to the studies about the impact of environment court on firms’ decision-making and investors’ reaction, the impact of external factors on corporate governance and bank loan announcements effect.

The ability to measure cognitive load in the workplace provides several opportunities to improve workplace learning. In recent years, virtual reality (VR) has seen an increase in use for training and learning applications due to improvements in technology and reduced costs. This study aims to focus on the use of simulation task load index (SIM-TLX), a recently developed self-reported measure of cognitive load for virtual environments to measure cognitive load while undertaking tasks in different environments.

The authors conducted a within-subject design experiment involving 14 participants engaged in digit-recall n-back tasks (1-back and 2-back) in two VR environments: a neutral grey environment and a realistic industrial ozone facility. Cognitive load was then assessed using the SIM-TLX.

The findings revealed higher task difficulty for the 2-back task due to higher mental demand. Furthermore, a notable interaction emerged between cognitive load and different virtual environments.

This study relied solely on an n-back task and SIM-TLX self-report measure to assess cognitive load. Future studies should consider including ecologically valid tasks and physiological measurement tools such as eye-tracking to measure cognitive load.

Identifying cognitive workload sources during VR tasks, especially in complex work environments, is considered beneficial to the application of VR training aimed at improving workplace learning.

This study provides unique insights into measuring cognitive load from various sources as defined by the SIM-TLX sub-scales to investigate the impact of simulated workplace environments.