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Business Principles for Countering Bribery, 2003, helps companies design and implement anti-bribery policies, one of anti-corruption. Since then, the business environment has changed, can carry out anti-corruption activities from within the organization through a management system. Currently, the business world recognizes the existence of an integrated governance, risk management and compliance (GRC), where one of the goals is to overcome the risk of corruption in the organization. Therefore, this study aims to clarify the concept of integrated GRC implementation within the organization through previous studies from 2007 to 2021.

This study was designed in a systematic literature review based on five journal publishers’ articles/journals from the Web of Science, Scopus and Google Scholar databases. Keywords used to search consist of Anti-Corruption (AC); Governance (G); Risk Management (RM); Compliance (C); GRC. The four keywords G, RM, C and GRC, are filtered based on articles that correlate with AC.

Overall, this review shows a few concepts for integrated GRC implementation in organizations that effectively support the prevention and detection of corruption. Although no empirical research has been found in the literature review, these three GRC silos – governance, risk management and compliance – support anti-corruption. In other words, it is hoped that the successful implementation of the integrated GRC in the future can improve the anti-corruption capabilities to be achieved in every organization.

Research only discusses one internal function within the organization, of the many internal functions that are known to detect and prevent corruption.

Organizations can use this review to understand the importance of internal functions in combating the risk of corruption with a more consistent and committed commitment to implementing an integrated GRC.

As far as the authors’ search is concerned, there is no review of the concept of integrated GRC implementation against anti-corruption. It invites researchers to examine the actual implementation of this integrated GRC in organizations.

Like several of its neighbouring countries, the Kingdom of Saudi Arabia (KSA) has seen a move away from an oil-based economy towards a knowledge-based economy in recent decades. Research productivity in the Kingdom is increasing quickly along with international collaborations. Nonetheless, postgraduate research at universities in KSA is a relatively young domain, which certainly is a core factor in the evolving research management structures in the country.

Going forward, increased openness in research, along with continuing significant investment into higher education and research both by the government and the strong private sector points to a need for refined research governance and policy frameworks with designated expert research management staff developing and facilitating the underlying processes to enable Saudi institutions to engage at the forefront of academic research.

Although board interlocking underlying forces are largely hidden, the purpose of this paper is to provide managers, auditors, analysts, regulators and other stakeholders with sociological board interlocking information considering the different backgrounds of their members.

The research sample gathered 1,606 observations from 2010 to 2017. For data analysis, the direct and indirect board interlocking linkages, considering the different backgrounds of board members, established the centrality indicators. Subsequently, the authors used these indicators according to each measured background in the regression models.

The results indicate that the political background of board interlocking members is positively related to real earnings management practices, while the financial background has a mitigating effect on such practices.

The findings suggest that individual skills and interests conveyed across the corporate social network have shaped corporate governance, with distinct impacts on the quality of accounting information.

The authors conclude that both backgrounds could have implications on agency conflicts, increasing (policy) or reducing (financial) information asymmetry between the company and its various stakeholders, which indicates that the authors must consider sociological and not just economic aspects within corporate governance.

The sociological background of individuals is necessary for the congruence of monitoring mechanisms, and consequently, the quality of accounting information.

This study examines the influence of the political and financial background of board interlocking members on real earnings management practices in Brazilian publicly traded companies in the International Financial Reporting Standards post-adoption period.

The purpose of this study was to explore the relationship between entrepreneurial passion for founding firms (EPFF) and persistence in venture start-ups and to examine the mediating role of searching and scanning alertness, association and connection alertness and evaluation and judgment alertness (i.e. entrepreneurial alertness).

Using a three-way parallel mediation involving searching and scanning alertness, association and connection alertness and evaluation and judgment alertness, on data from 342 serial entrepreneurs from Nigeria, the authors examined the influence of EPFF on persistence in venture start-ups, through a parallel mediation involving searching and scanning alertness, association and connection alertness and evaluation and judgment alertness.

The authors find that EPFF was not significantly related (positive) to persistence in venture start-ups, but that searching and scanning alertness, association and connection alertness and evaluation and judgment alertness mediated the path through which EPFF impacts persistence in venture start-ups. Thus, entrepreneurial alertness is relevant in explaining the relationship between EPFF and persistence in venture start-ups in Nigeria.

The findings of this study highlight the relevance of EPFF and alertness in explaining persistence in venture start-ups in Nigeria.

The main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ) in Egypt.

The sample included 61 non-financial corporations listed on the Egyptian Exchange from 2016 through 2020. The results are estimated using panel data analysis with fixed-effect models.

The findings exhibit that audit committee (AC) independence, ACEFF; and audit firm size negatively affect AQ. Conversely, the influence of AC meetings on AQ is positive and significant. The findings also reveal that JA moderates the relation between the ACEFF and AQ.

The study offers theoretical contributions to corporate governance mechanisms, JA; and AQ by using data from listed firms in Egypt. The study is the first one that examines the moderating role of JA on ACEFF and AQ.

The study has practical implications for investors, board members, practitioners, academicians; and policymakers. Moreover, the study contributes using a composite measure for the ACEFF score.

The findings, supported by agency, resource dependence; and signaling theories, contribute to a better understanding of the relationship between ACEFF, AQ; and JA. The evidence about JA is still unknown in developing countries. Further, revisiting AQ with different measures, particularly accounting conservatism, has not been a subject of prior studies.

This study aims to dispense a concrete and coherent picture on the role of digitalization of accounting information (DOAI) among the small and medium-sized enterprises (SMEs) through a statistically reliable and parsimonious paradigm for procuring the impact of DOAI on sustainable innovation ecosystem (SIE) and public value (PV) generation. With this cue, the geographical scope of this tentative manuscript was framed in SMEs of developing countries.

A three-pronged methodology was disposed in this research, namely, literature review, expert interviews and self-administered survey. Qualitative data was procured from a series of semi-structured in-depth interviews. The quantitative data was drawn on a self-administered survey in which the closed-ended questionnaires were conveniently circulated to a cross-sectional sample of 583 respondents. The data captured from quantitative approach was processed and analyzed via covariance-based structural equation modeling with AMOS 26.0.

The outcomes analysis highlighted that there were significant positive associations between the hypothesized constructs regarding significance and effect size. These interlinks were also partially mediated through the mediation of quality of information on financial reports and SIE.

This research was bounded by geographical provenance emphasis on one country and relative smallness of the data set procured through anonymous survey-based approach drawn from a convenient sample of digitally savvy respondents working in one sub-sector resulted in the reduction in the robustness and generalizability of the observations. Nevertheless, these above-mentioned limitations could thus offer the starting points for novel avenues creation for the future research.

The practitioners would definitely have valuable benefits from in-depth insights on the obtained findings. Concretely, as lifting the degree of understandings on the magnitude of long-term cooperation and superior coordination within the SIE would enable practitioners to enlarge their business viewpoints to better cope with the challenges of complicated business settings, facilitating them to co-create PV for all their key stakeholders through giving priority to implementing DOAI.

Society could benefit from this study if policymakers and the influencers of government focus on innovative features and assure the possible environment for innovation deployment through embarking on introducing policies that would facilitate the digitalization as well as stimulate and incentivize establishing the SIE for PV generation. It would be good for both the SMEs and society when SMEs could thrive in community settings as well as this togetherness.

Unpacking the potential of DOAI has been considered as the promising research avenues that are outlined not only to redress the shortfall in the research stream in relation to the digitalization among SMEs but also provide the right directions for sustainable development among SMEs.

This paper aims to gain insight in how the involvement of facilities management (FM) and clinical employees are practiced in new Norwegian hospital projects and to study the benefits and lessons learned from the involvement.

This study is conducted by cross-sectional case studies of eight hospital projects by using a literature review, interviews and document studies of FM and clinical employees and project leaders (PLs) among Sykehusbygg.

The service design approach with a structured interaction between the PL’s of Sykehusbygg, and the different disciplines of clinical employees and FM specialist was rewarding and efficient. The facilitator role of Sykehusbygg is essential to manage such a broad and complex involvement process using a wide range of various techniques at the different stages of the projects (dialogue meetings, review meetings, workshops, post-it notes, 2-D drawings, mock-up and 3-D models, as well as virtual reality (VR) and Building Information Modeling technology). The clinical employees’ framework is stronger and much more structured than the involvement of FM competences through the different stages of the projects. The property management competences were involved at the early concept phase and design phase, whereas the Operation and Maintenance (O&M) competences were getting involved through the construction and commissioning phase. The value of FM involvement in all stages of the project is seen beneficial, particularly when the FM specialist become a part of the design team and located physically at the same place. The main reported benefits of early FM involvement are cost-effective technical solutions and installations, less design flaws and improved functionality, as well as a stronger ownership and mutual respect between the clinical and FM disciplines. However, not all hospital organizations see the benefits of the FM involvement of all stages, as they are driven by reducing capital cost. In one of the new projects, other ways of involving the FM competences were tested. Additionally, particularly for the O&M competences, a dialogue meeting with a clear focus of sharing experiences with different technical solution was found rewarding in terms of cost benefits.

This study does not consider the social impact of the choices made in the design phase. The findings also indicated a certain development of the FM involvement. This is not studied in two of the newest projects where they are still in the design phase and the FM role was not interviewed.

The PL role is important as a facilitator role of the involvement process.

A dialogue meeting with a group of O&M people was found rewarding and valuable for knowledge sharing. This methodology can be further developed and tested, as this group of stakeholders is not always available for giving input in the project.

The value of this study is the description of the interaction between the PLs and the hospital organization in the eight projects and lessons learned by the involvement of FM competences and clinical employees.

This study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It also addresses the link between firm- and country-level determinants of accrual and real-based EM and explores economic conditions' influence on these determinants.

The study examines 1,608 firm-years, covers sixteen years (2004–2019), clustered into three periods according to the global financial crisis (GFC): four years prior (2004–2007), two years during (2008–2009), and ten years post the GFC (2010–2019). We employ the modified Jones model (performance-matched) developed by Kothari et al. (2005) to measure the accrual-based EM (positive and negative discretionary accrual EM) and the three levels model for Dechow et al. (1998) to measure the real-based EM (cash flow from operating, discretionary expenses and abnormal production cost).

The study finds a significant increase in EM practices in the listed corporations in tax-free countries during the economic downturn. These corporations are found to understate their earnings during the economic stress period. Simultaneously, the firm-level determinants of EM practices were at the same level of significance during different economic conditions in accrual-based EM. In contrast, the country-level EM determinants vary based on the economic conditions.

Financial reports' users gain a deep understanding of the quality of financial reports in the context of tax-free country. And, the study outcomes inspire policymakers to develop relevant legislation to mitigate financial reports' risk and adequately protect the financial reports' users.

The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.

In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled.

The results of this research were determined in four hypotheses. First and second hypotheses that explore the relationship between auditor tenure and auditor industry specialization with tax avoidance were not confirmed. But the results showed a significant relationship between the type of audit opinions and audit fees with tax avoidance.

The current study investigates the auditor characteristics on tax avoidance in a developing nation of Iran and the results may helpful the developing countries.