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The escalating prevalence of non-communicable diseases has underscored the crucial role of Front-of-Pack-Labelling (FoPL) in shaping consumer decisions. However, the research in this field is still in its developing stage, leading to a fragmented and limited body of work. Given the critical importance of FoPL, it is imperative to conduct a comprehensive literature review of existing research to outline the academic aspect of FoPL research. This research paper aims to combine the available research to generate a systematic compilation of literature, thereby contributing to the advancement of knowledge in this vital area.

To achieve the objectives, a systematic literature review technique was followed. The database used for the extraction of documents was Scopus. Sixty-three articles were critically examined to extract the relevant information.

Based on the analysis types of a study conducted, data collection source, types of FoPL studied, key themes, theoretical model, antecedents, dependent/independent variables and outcome were identified. It also explained the underlying phenomenon of FoPL’s impact on the various outcomes. An integrative theoretical model was also proposed based on the underlying mechanism, antecedents, moderator, mediator and outcome. Towards the end of the paper, research gaps were also identified for future paths in unexplored areas.

To the best of the authors’ knowledge, this paper is the first attempt in the field of FoPL to comprehensively include all the dependent and independent variables involved and propose a framework along with future research prospects. The findings will guide researchers and policymakers.

Manufacturing systems have undergone radical changes because of the implementation of physical and digital innovating technologies with high levels of connectivity, interoperability and autonomy. In this regard, the objective of this study was to investigate whether industrial engineers graduated in recent years in Brazil are prepared or not to work in companies and industries within the scope of Industry 4.0 technologies in a way that they positively contribute to the implementation and management of such technologies.

To achieve these objectives, a literature review and a survey on managers of the industrial sector acting in Brazil were carried out as the research strategies. The data collected were analyzed through a quantitative approach by means of the structural equations modeling method.

The hypothesis that the competencies of industrial engineers currently graduating in Brazil have a positive impact on the implementation and management of Industry 4.0 technologies has been confirmed. Predicting the evolution of production scenarios, understanding the interaction between organizations and their impacts on competitiveness and keeping abreast of technological advancements, organizing them and putting them to the service of business and societal demands were the competencies that obtained the highest factor loadings in the construct of industrial engineer competencies. In addition, cloud manufacturing, automation and robotization were the competencies that obtained the highest factor loadings in the industry 4.0 construct.

The analysis of skills development stands out as a source of competitive advantage for companies that intend to transition to a production system aligned with the principles of Industry 4.0, considering the training of professionals in an emerging economy context.

Education 4.0 (E 4.0) represents a new paradigm in the field of education, which emphasizes a student-centric approach that allows learners to access education anytime, anywhere, tailored to their individual needs through modern-day technologies. The purpose of the study was to unearth the critical success factors (CSFs) essential for the successful implementation of E 4.0.

The CSFs were unearthed using a literature review and further the interrelationships were analysed using multi-criteria decision making (MCDM) approach.

The study unearthed 15 CSFs for the successful implementation of E 4.0. The most important factor for the successful implementation of E 4.0 was personalized learning which was found to be the casual factor. The other causal CSFs were clear vision and leadership for E 4.0, stakeholder involvement, data analytics in teaching and learning, inter-disciplinary learning and blended learning environments. The effect factors were digital citizenship-based education, teacher training and development for E 4.0, supportive environment, curriculum redesign for E 4.0, open educational resources, digital technologies, formative assessments, infrastructure for E 4.0 and sustainability in education.

This is the first study which unearthed the CSFs and found the interrelationships among them, thus contributing to the theory of technology organization environment.

This study represented a pioneering effort in understanding the CSFs underpinning the successful adoption of E 4.0, paving the way for a more personalized, tech-savvy and effective education system.

This study aims to investigate the effects of environmental, social and governance (ESG) performance on financial risk disclosure of European companies. It analyzed the relationships between ESG factors and financial risk disclosure between 2010 and 2020.

To test their hypotheses in this study, the authors used the multivariate regression analysis on panel data using the Thomson Reuters ASSET4 database and the annual reports of 154 European companies listed in the ESG index between 2010 and 2020.

Empirical evidence shows a positive association between European companies' environmental and governance performance with financial risk disclosure, whereas social performance does not influence financial risk disclosure. Concerning the control variables, the findings demonstrate that firm size and profitability are significant factors in changing the financial risk disclosure. Nevertheless, firms’ leverage is insignificantly correlated with financial risk disclosure.

This study extends the stream of accounting literature by focusing on the financial risk disclosure, a topic that has received little attention in previous research. Furthermore, to the best of the authors’ knowledge, this study is one of the first that provides ESG companies with evidence of the effect of ESG factors on financial risk disclosure in a developed market like Europe.

The purpose of this paper is to compare earnings management (EM) and capital management (CM) by European banks before and after the adoption of IFRS 9. After IFRS 9, banks have more discretion in recognizing loan-loss provisions than before IFRS 9. Hence, after IFRS 9, banks could use EM and CM to a greater extent.

This paper analyzes a sample of European banks and uses regression analysis. First, this paper examines whether EM and CM changed after IFRS 9 was adopted. Next, this study examines whether any changes in EM and CM under IFRS 9 depend on regulatory quality (RQ) in the country where banks are located.

This paper has three results. First, after IFRS 9, EM increased relative to before IFRS 9. Second, after IFRS 9, CM increased relative to before IFRS 9. Third, this increase in EM was only for banks in countries with low RQ – in countries with high RQ, this study finds no change in EM after IFRS 9. Altogether, these results suggest that, first, EM and CM increased after IFRS 9 and, second, this increase in EM depended on the RQ of a bank’s country.

This paper identifies how the adoption of IFRS 9 affected EM and CM by European banks. The main contribution of this paper is that it examines the impact of the adoption of IFRS 9 on EM and CM by European banks using data from banks’ actual financial statements.

This study aims to investigate the opacity of bank assets because of the International Financial Reporting Standard (IFRS) 9 implementation. It highlights that the Asian-Pacific countries’ banking industries are experiencing economic volatility. In other words, it examines information asymmetries because of the standards requiring a mechanistic treatment. Thus, this focuses on the tragedy of the commons (ToTC) caused by the implementation of the standard.

This research selects a sample of banking firms in the Asia-Pacific region from 2010 to 2021. Furthermore, it examines the impacts of IFRS 9’s implementation on earnings forecasts and share-return conveyances. This research first uses the OLS regression for examining the bank assets’ opacities, which may affect future earnings and information conveyancing. Second, it arranges these opacities, earnings and stock returns with the 2-SLS regression to find the staging associations because of hierarchical relevances.

This study finds that bank assets’ opacity is caused by a standard’s implementation, which is a ToTC, and this study signifies its first occurrence. Simultaneously, it recognises an information asymmetry because of the implemented procedural calculation mandated by the standard. Furthermore, these opacities affect future earnings and information conveyancing that inherited information asymmetries, which have affected them as the second ToTC. Finally, current and future earnings as a consequent impact of asset opacity are recursively associated with stock return conveyancing as the third ToTC.

This study demonstrates hierarchical information about bank asset opacities, starting by recognising and measuring them in financial statements. Then, these recognised and measured asset opacities are associated with current and future earnings, ending on the ordinarily and staged influencing of stock return conveyancing. Moreover, it reveals hierarchical information in the direct-ordinarily and staged associations among bank asset opacities, earnings and return conveyances. Thus, these associations are valid and occur because of the mandates of the standard’s measurement.

This study aims to ascertain the intentions of risk managers to use artificial intelligence in performing their tasks by examining the factors affecting their motivation.

The study employs an integrated theoretical framework that merges the third version of the technology acceptance model 3 (TAM3) and the unified theory of acceptance and use of technology (UTAUT) based on the application of the structural equation model with partial least squares structural equation modeling (PLS-SEM) estimation on data gathered through a Likert-based questionnaire disseminated among Italian risk managers. The survey reached 782 people working as risk professionals, but only 208 provided full responses. The final response rate was 26.59%.

The findings show that social influence, perception of external control and risk perception are the main predictors of risk professionals' intention to use artificial intelligence. Moreover, performance expectancy (PE) and effort expectancy (EE) of risk professionals in relation to technology implementation and use also appear to be reasonably reliable predictors.

Thus, the study offers a precious contribution to the debate on the impact of automation and disruptive technologies in the risk management domain. It complements extant studies by tapping into cultural issues surrounding risk management and focuses on the mostly overlooked dimension of individuals.

Yet, thanks to its quite novel theoretical approach; it also extends the field of studies on artificial intelligence acceptance by offering fresh insights into the perceptions of risk professionals and valuable practical and policymaking implications.

This study investigates if and how the board size, the board independence, the CEO duality and the board-specific skills are associated with higher-quality Sustainable Development Goals (SDGs) disclosure in European State-Owned Enterprises (SOEs).

We measured SDGs disclosure through a content analysis of SOE's reports from 2017 to 2022. The characteristics of the boards analyzed are board size, board independence, CEO duality and board-specific skills. We performed multiple regression models to test the association between the SDGs disclosure and the characteristics of the boards.

The results show that board size, independent directors and board-specific skills are positively associated with higher-quality SDGs disclosure, while CEO duality is negatively associated with higher-quality SDGs disclosure.

This study provides several practical implications. Shareholders could equip their firms with larger boards, more independent and highly skilled directors, while avoiding a CEO duality for improving the SDGs disclosure; capital providers could examine the characteristics of a firm's board before allocating financial resources to verify which firms are accountable in reaching the SDGs. Also, standard-setters and policymakers could use the results of this research to define new standards or regulatory pathways to push firms to put more efforts in preparing a comprehensive and high-quality SDGs disclosure.

While prior studies mostly focused on sustainability reporting overall, this study adds a specific insight about SDGs disclosure employing an investigation which has not been previously analyzed.

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.

Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.

The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.

This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.

Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.

This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.

This study aims to examine the present condition of blockchain technology (BT) applications in auditing by analyzing journal publications on the topic to acquire a better understanding of the field.

This study makes use of the Bibliometric Analysis method and gathered 725 papers from the Web of Science and Scopus databases in the management and accounting, business, financial, economic and social science, as well as decision sciences fields from 2017 to 2021 using the R-Package Bibliometrix Analysis “biblioshiny”.

The findings revealed that blockchain research in terms of auditing has already increased and started to spark a quick rise in popularity, but is still in its initial phases with important quality though less in quantity. Moreover, the Journal of Emerging Technologies in Accounting is the most prolific journal with 2019 as the highest publication year, with the United States and China as the most cited countries in this field. Furthermore, in this field, there are much research topics involving blockchain, audit and smart contracts; and there is less involving data analytics, governance, hyperledger, distributed ledger and financial reporting. Additionally, Sheldon (2019) and Smith and Castonguay (2020) are the most productive authors in the field in terms of the H-index.

This study has certain limitations such as the fact that it only looked at 105 papers in the domains of finance, business, economics, accounting, management as well as multidisciplinary science. Moreover, the research’s data and dates have an impact on the results dependability. As this is an original topic, fresh studies are anticipated to remain to shine a spotlight on and suggest answers to blockchain’s implications on auditing. Additionally, the period of time was limited to only the last five years, from 2017 to 2021. As a result, extensive study into the topic is required since there is currently a research deficit in the blockchain field in the setting of auditing. So, new research is required to offer new frameworks and understandings for describing the blockchain function in auditing, including processes, techniques, security, as well as timeliness. Investigations in unique circumstances and research employing innovative research methodologies for discovering the new issue would be valuable in acquiring a higher grasp of the complexities faced.

This research contributed to the field by assessing the present state of the art of research on the usage and use of BT in finding research gaps, the audit profession and, most importantly, recommending a future direction for researchers in the subject.