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This paper aims to examine the consequences of board diversity (BD) in Kuwait. In particular, it examines the impact of BD (gender, age and nationality) on earnings management (EM).

The research uses data from 103 non-financial Kuwaiti-listed companies from 2010 to 2017. The data is collected from the companies’ data from secondary sources such as their annual reports. The data analysis methods are correlation, multi-regression and robust regression. EM is measured using the modified Jones model (1995) and Kothari et al. (2005).

The findings show a negative association between gender diversity (GD) and EM. It also found a positive relationship between age diversity (AD) and EM and no relationship between national diversity (ND) and EM.

This study’s results have significant implications for investors. The practical empirical findings indicate that GD on the board did not impact on EM. Also, it is more important to have senior directors on the board than AD to reduce EM. There is no need to employ any foreigners because they do not affect EM.

It contributes to the growing body of literature on BD by investigating its effect on EM. Furthermore, building on the broader literature on gender, age and ND by highlighting the critical role that women, young people and foreign directors play in improving boards' monitoring role on EM. More specifically, it contributes to existing knowledge, provides a theoretical contribution and makes a methodological contribution.

This study aims to predict customers’ intention (INT) to visit green hotels through an extended norm activation model (NAM) framework. The extended NAM includes environmental concern (EC), price consciousness (PC) and aesthetic values (AEV).

A quantitative survey design was used to collect 340 valid responses from customers in Pakistan. Partial least square - structural equation modeling was used to assess the hypothesized relationships.

The results show that EC and awareness of consequences have a significant ascription of responsibility (AR) and personal norms (PN) towards INT. The results confirmed the moderating effect of PC on the relationship between PN and INT and the moderating effect of AEV on relationship between PN and INT and AR and INT. The findings indicate that PN does not mediate the relationship between AR and INT. These findings indicate that customers are aware of the consequences of resource depletion and environmental pollution that result from the unsustainable hotel practices. Therefore, customers tend to visit aesthetically green hotels at affordable prices.

The study proposes that green hotels should design marketing strategies in a way that increases customers’ awareness and concern towards environmental issues. Marketing campaigns focusing on environmental aspects of green hotels enhance its green reputation and motivate customers to visit green hotels. In addition, managers must consider enhancing the beauty of hotels at a competitive price.

This is the first study to use an extended NAM by integrating EC, average variance extracted and PC to predict customers’ INT towards green hotels. The extended NAM framework provides comprehensive understanding of the relationships between EC, AR and PN regarding visiting green hotels. In addition, the study emphasizes on AEV’s crucial role in influencing customers’ INT to visit green hotels.

Malaysian small and medium-sized enterprises (SMEs) are critical for economic development and meeting the sustainable development goals (SDGs); however, many struggle to survive in the long term. So, this study aims to present a model for sustainable growth that bridges the gap between desired growth and managerial competencies. By configuring university helix-induced crowdfunding and opportunity recognition competencies with industry helix-driven innovation, the study encourages a quadruple bottom line (QBL) strategy, helping SMEs attain competitiveness for sustainable growth.

This pilot study used a sequential mixed methods design and adhered to the pragmatic research paradigm. A survey of 52 SCORE-listed manufacturers yielded quantitative data, complemented by qualitative interviews with 7 SME decision makers. This study used NVivo 10 and SmartPLS 4.0 for the necessary analysis. In addition, an effective triangulation strategy has been implemented to explain causation among selected variables.

The findings show that opportunity recognition and crowdfunding are positively associated with SMEs’ ability to grow in a sustainable manner and that exploitative and explorative innovation also mediate those relationships. The qualitative part highlighted key insights for successfully applying this model in Malaysian SMEs. The interview results also suggest that corporate spirituality might help SMEs adopt sustainability-focused practices.

More research is required regarding both the methods and results of this pilot study. Although conducting a pilot study increases the likelihood of success in the main study, it does not ensure it.

This study equips Malaysian SMEs with a roadmap for achieving sustainable growth. The obtained findings indicate that Malaysian SMEs that develop strong crowdfunding and opportunity recognition competencies are more likely to achieve innovation-focused long-term survival. In addition, incorporating corporate spirituality can enhance their economic, social and environmental performance.

By supporting more innovation in SMEs, which can improve sustainability-oriented successes and support a healthy economic system, these findings may have a beneficial social change impact. The concept may also act as the foundation for SMEs’ promotion of the SDGs.

The study uniquely offers a holistic growth model for Malaysian SMEs founded on the helix-QBL understanding that explains a firm’s sustainability-focused competitive advantage.

Studies on social entrepreneurial intention have been increasing in recent years due to the growing concerns of young people on social and sustainability issues. Although social entrepreneurship is gaining momentum in emerging economies, only limited studies explore antecedents of social entrepreneurial intention in these countries, particularly in Southeast Asia. This paper aims to integrate the concept of entrepreneurship competence with the theory of planned behavior and examine the interrelationship between antecedents of this theory.

A survey of university students was used to validate the theory of planned behavior in explaining social entrepreneurial intention. Samples were selected using purposive sampling involving university students who had been exposed to social entrepreneurship incubators. The 372 valid responses were analyzed using partial least square structural equation modeling.

This study confirms the applicability of the theory of planned behavior to explain social entrepreneurial intention, even though not all attitudes toward social entrepreneurship orientation were significant. Out of five orientations, only attitudes toward social innovation significantly directed social entrepreneurial intention. This study validates that subjective norms and perceived behavioral control determine attitudes toward social entrepreneurship orientation. The roles of education and prior experience in providing entrepreneurship competence also positively shape individuals’ attitudes toward social entrepreneurship orientation and perceived behavioral control.

Although perceived behavioral control and entrepreneurial self-efficacy are frequently interchangeable, these concepts are independent. This study does not include social entrepreneurial self-efficacy by only examining the effect of entrepreneurship competence on perceived behavioral control. Data were limited to university students who have been exposed to social entrepreneurship incubators, which may not fully reflect the tendency of general Indonesian youths to become social entrepreneurs.

As entrepreneurship competence is essential in stimulating social entrepreneurial intention through the formation of attitudes toward social innovation and perceived behavioral control, the government and the universities can collaborate in establishing a supportive social entrepreneurship ecosystem within and outside the universities. This ecosystem may equip youths with essential knowledge and resources as well as complement subjective norms.

Studies of social entrepreneurial intention have mostly applied psychological theories; however, they rarely consider the impact of entrepreneurship education as the driver of social entrepreneurial intention. Studies of social entrepreneurial intention from psychological and educational perspectives tend to run in parallel. This study integrates entrepreneurship competence into the theory of planned behavior to explain social entrepreneurial intention. In addition, while social entrepreneurship is believed to consist of multiple orientations, not many studies have deliberated on this. This study reflects these multiple social entrepreneurship orientations in the attitudes toward social entrepreneurship.

The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.

Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023.

The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality.

The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers.

This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes.

To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.