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This study aims to use a unique customer-information data set from a Norwegian bank to identify how small changes in firm-specific factors correlate with the risk of a client subsequently being involved in suspicious transactions. It provides insight into the importance of updating client risk based on changes in transaction volume and credit risk to enable effective resource use in transaction monitoring.

Changes in a firm’s bank use and accounting data were tested against subsequent flagged and reported customers to identify which changes led to a significant increase in the probability of engaging in a transaction identified as suspicious. Prioritizing resources to firms that remain suspicious after further controls can improve the risk-based approach and prioritize detection efforts. The main factors were customer probability of default (credit score), size and changes in customer characteristics. The cross-sectional data set contained administrative data on 8,538 corporate customers (219 with suspicious transactions that were subsequently flagged, 64 of which were reported). A binomial logit model was used.

Changes in transaction volume and bank use are significant in predicting subsequent suspicious transactions. Customer credit score changes were significantly positively correlated with the likelihood of flagging and reporting. Change is a stronger indicator of suspicious transactions than the level. Thus, frequent updating of client risk and using a scale rather than risk categories can improve client risk monitoring. The results also showed that the current anti-money laundering (AML) system is size-dependent; the greater the change in customer size, the greater the probability of the firm subsequently engaging in a suspicious transaction.

Client risk classification, monitoring changes in a client’s use of the bank and business risk should receive more attention.

The authors demonstrate that client risk classifications should be dynamic and sensitive to even small changes, including monitoring the client’s credit risk changes.

Directing AML efforts to clients with characteristics indicating risk and monitoring changes in factors contributing to risk can increase efficiency in detecting money laundering.

To the best of the authors’ knowledge, this is the first study to focus on changes in a firm's use of a bank and link this to the probability of detecting a suspicious transaction.

In periods of economic distress, expectations for businesses change and there is a heightened need for reporting quality. This study investigates the impact of crises on earnings management in the real estate sector.

The data consisted of financial statements from 2005 to 2021 from real estate firms listed on 10 European stock exchanges. Estimated discretionary accruals from four standard accruals models were used as a proxy for earnings management, using cross-sectional industry and firm fixed effects models. The authors examined earnings management during three crises: the financial crisis (2008–2009), the debt crisis (2011–2012) and the COVID-19 pandemic (2020–2021).

The results showed less earnings management during the COVID-19 crisis and more earnings management during the financial crisis, though with slightly weaker evidence. The authors did not find significant evidence of earnings management related to the debt crisis. These results suggest that stakeholders in the real estate sector should be extra vigilant in crisis periods.

This study is the first to investigate earnings management in European real estate firms, focusing on the impact of crises.

This paper aims to discuss the adequacy of restrictive measures. Providing a synopsis of a global movement toward the imposition of target restrictive measures. Questioning the success of targeted restrictive measures in obtaining behavioural change. Identifying a reversion to the implementation of wide ranging sectoral restrictive measures in an attempt to encourage immediate behavioural change. Accessing the success of using restrictive measures to encourage democratic regimes in Africa.

This study is a desktop research that examines European Parliament and Council issued Regulations for the jurisdictions of Iran, Russia and Belarus. Academic research is also used in identifying a pendulum swing by global legislatures with respect to the imposition of targeted measures to requiring the imposition of additional wide ranging sectoral measures.

Targeted measures can be circumvented using non-hostile third countries. Academic research identifies that wide reaching sectoral sanctions encourage regime change. Therefore, where targeted measures fail to give rise to their desired persuasive objectives. The legislator moves to introduce additional measures, also comprising of sectoral sanctions. Sectoral sanctions have been applied by the European Union in Iran, Russia and Belarus. The USA has taken measures to limit Russia ability to use Turkey as a transshipment hub. The African continent case study identifies the importance of creating an architecture founded on upholding positive governance and human rights standards. Failure to do so leads to a revolving system of authoritarian regimes, sanctioned by restrictive measures.

This paper is a desktop review composed by the author.

The article aims to present a new aspect of “the emergent identities” in Thailand with a correlation between morality and religiosity. The research deals with the perception of 65 Thai male-to-female transgender sex workers who are currently working in sex tourism in Pattaya and Bangkok. This article explores the role religion plays, the linkages between sexualities, and the potential for Thai Theravada Buddhist individuals to understand the way that they cope with life and interpret its meaning among these sexual minorities. Finally, the article shows how Thai marginalized Theravada Buddhists are negotiating their gendered religious spaces in Thailand.

The study investigates perceptions of religion and its role in the lives of Thai Buddhist male-to-female transgender sex workers. Almost all the qualitative data was collected sequentially through (1) focus group discussions, (2) small group discussions, and (3) in-depth interviews. All interview sessions took place over six months in 2019. The researcher is a native Thai speaker and conducted the interviews in Thai with selected sex workers over 20 years old who have at least one year of experience engaging in sex work.

The research found three principal characteristics of “lived religion” in which emergent identities negotiate sexuality and morality: (1) Buddhist dequeering (the way Buddhism operates conservatively to reinforce heteronormativity), (2) queering Buddhism amidst multiple oppressions (how Buddhism operates to complement queer identity and empowerment), and (3) queering Buddhism as enlightenment (Buddhism with an emphasis on “practice” and “spiritual development”). The paper discusses how institutional Buddhism creates and recreates gendered identities in complex ways.

The article shows how Thai marginalized Theravada-Buddhism are negotiating their gendered religious spaces and “buy” the right to sexual and anatomy within their families and society by providing financial support, engaging in religion practices, donating in social charity projects base on their faith and capacity.

The paper is supporting human right movements and dignity for sexual minorities gay, lesbian, bisexual, transgender questioning, intersex (LGBTQI+) in Thailand. The paper also promotes equality to all human beings and shows a struggle for the basic human rights of sexual minorities in religion. The paper is raising awareness to religion's rights for all to look beyond distinctions of gender and class which may help to shape future history.

This article examines how Thai transgender sex workers utilize the non-essentialist philosophy of Theravada Buddhism. The paper finds that respondents are negotiating their religious spaces through the linkages among their gender, body, embodiment, identities, and sexualities. Despite most respondents believe that being born “a kathoey” as a result of bad karma, they use the Buddhist teachings of karma to explain their identities and even to lead a meaningful life to gain more merits for a better rebirth.

Thailand still lacks research on queer spiritualities and Buddhism. The article has seen challenges to the human rights of sexual minorities in religion. The solution is to increase awareness of the concepts of sex, gender, and sexualities and broaden the understanding of “endless performativity” and “gender diversification” (Butler, 1990) for gender sensitivity and gender responsiveness in creating “social equality” for all member societies in public campaigns, and media launched by the state and NGOs.

This paper aims to examine the relationship between audit committee (AC) independence and AC meeting frequency in an emerging country where the presence of majority independent directors (IDs) on AC is a voluntary requirement.

This study uses the agency theory framework to examine the relationship between AC independence and AC meeting frequency. The empirical evidence is provided by a unique hand-collected sample of Bangladeshi listed companies. Multivariate regression analysis is used to test the relationship. Robustness checks provide further empirical support.

This paper finds a positive and significant relationship between AC independence and AC meeting frequency. This is consistent with the notion that IDs are better monitors and demand more frequent AC meetings to protect their reputations. However, having at least two IDs does not significantly affect the number of AC meetings in family firms. This evidence questions director independence in family firms.

This is a single-country study. Therefore, the findings may not apply to other countries with different institutional settings.

Unlike most prior studies, this study is based on a voluntary institutional setting where the companies are not required to have ACs comprising the majority of IDs. In such a setting, the authors find a significantly positive association between AC independence and meeting frequency compared to either a negative or insignificant relationship in the prior literature.

The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana “collateralization” of gold resources and other mineral royalties in 2020 (dubbed the “Agyapa deal”) espouse tenets of Foucault’s (2009) “governmentality” and “counter conduct” dispositions.

This paper draws on Dean’s (1999) discussion of government analytics to highlight how CSO activism can simultaneously challenge government practice and share in it. This paper uses an evidence-based and interpretive qualitative content analysis approach. This paper relied on secondary data sources from 1 January 2020 to 21 August 2021. Data collection involved an extensive review of secondary materials concerning the Agyapa deal, relying on the author's local knowledge to identify the likely sources of information.

This paper exposes how the counteractions of CSOs, underpinned by the desire for so-called “good governance”, invariably extend governmentality and other neo-liberal ideals. In this case, CSOs' actions espoused the ideals of marketisation, extended governable spaces, engrained subjectivation and treated citizens as incapable of formulating and advancing their desires without overt help. Secondly, it provides evidence that massive deployment of accountability and other calculable practices, however wilful, complement efforts at shaping public opinion.

CSO counter-conduct is merely symbolic rather than substantive. Substantive counter-conduct requires the citizenry to actively lead the problematisation process, holding CSOs accountable for acting on their behalf. The current trajectory where CSO accountability is primarily to their international financiers, predominantly neo-liberal advocates, raises questions about “in whose interest they seek another form of governance?” Practically, the splinter of interests that may emanate from citizenry directly led counter-conduct can affect garnering the critical mass needed to force a policy change. That said, however, there is a case for citizenry “making themselves” rather than “being made” within the governmentality process.

To the best of the author’s knowledge, this is the first application of the Foucauldian and Dean framework to a data set from Ghana.

This paper tests the degree to which Sunstein's law of group polarization predicts the increase or decrease in polarization among individuals in an out-group during a polarizing event. The authors use the discourse on Parler surrounding the events of January 6th as a case study.

The study includes an overall sentiment analysis, a statistical analysis of emotions, along with eight other feelings, including anger, anticipation, disgust, fear, joy, sadness, surprise and trust. Specifically, the authors measure the differences in feelings related language used in posts as they pertain to Donald Trump and the Make America Great Again (MAGA) movement vs. Trump's Vice President Mike Pence both before and after January 6, 2021. The authors use this empirical analysis to show whether polarization in the Parler community increased or decreased after January 6th.

The authors find evidence that there is more complexity to polarization than Sunstein's theory would predict. The authors would expect a very polarized outed group to become more polarized relative to the general public after a central event; however, the authors see two extremes emerging within the Parler community (both strongly positive and strongly negative feelings toward Trump). The authors do not see unanimous consent across the Parler platform as Sunstein's theory would suggest; the out-group is becoming more polarized relative to the rest of the population. Instead, the authors observe a wide mix in reactions. The results of this study demonstrate that there is dissent even among the Parler echo chamber. For many themes surrounding the January 6th riots, Parler users express strong disagreement with each other and a lack of unity in their feelings for former President Trump.

The results suggest further research into polarization of outed groups and the policy implications of their polarization changes over time.

Increases in group polarization are often a motivator for public policy and are further becoming a major focus for research. Brookings' authors Stephanie Forrest and Joshua Daymude point to polarization as a substantial threat to American society, claiming “reducing extreme polarization is key to stabilizing democracy” (2022). Researchers Diana Epstein and John D. Graham demonstrate that polarized politics has impacted the “substance of rulemaking, judicial decisions, and legislation” along with “complicating long-term policy changes” (2007). The authors study how entrepreneurs have responded to this increase in polarization and its implications for public policy.

Not only does group polarization impact all types of groups, from the social to the economic, but also it has “particular implications for insulated ‘outgroups’” (Sunstein, 1999, p. 21). Groups that are excluded by either coercion or choice from dialog with other groups become even more polarized and extreme (Sunstein, 1999; Turner et al., 1989).

The authors have engaged in an empirical analysis that no other paper has addressed. This paper summarized the Parler sample data set and analyzed various themes associated with the events of January 6th, namely President Trump and MAGA themes and Vice President Pence. The analysis demonstrated a dramatic increase in negative sentiment and emotion related to Vice President Mike Pence after January 6th as well as mixed support for President Trump and an increase in disgust before and after the Capitol riot.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Norwegian researchers carried out a qualitative study to find the best ways to foster egalitarianism in professional services teams (PSFs). Based on 41 in-depth interviews, they concluded that acknowledgement of generational differences and humor are the best ways to facilitate egalitarianism and psychological safety.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

LeftTube – a loosely connected community of left-leaning content creators on YouTube – includes a subsection of video essayists that conduct scholarly work seemingly adjacent to critical research. Exploring this digital community of critical scholars may precipate opportunities for collaboration and reciprocal learning to better academic qualitative research approaches. Therefore, the purpose of this exploratory study is to (1) examine if and how this digital community engages in critical scholarship, and (2) initiate a call for academic qualitative scholars to watch this digital space as a potential source of collaboration, an opportunity for co-learning and consideration for inclusion in the qualitative “big tent”.

Using an algorithm-based sampling procedure, 143 videos were sampled across 23 Black women content creators. Videos were analyzed for characteristics of critical research using multimodal-ethnographic semiotic analysis.

Findings suggest that 11 strategies of critical scholarship were used with themes of knowledge production and ethical framework. Such results indicate that this subsection of LeftTube video essayists are conducting critical scholarship.

The most significant implication is the expansion of the qualitative “big tent” to include international social media content creators who conduct social science research. This would have many benefits to academic qualitative researchers, including learning how the studied community (1) makes critical scholarship impactful and influential in civil discourse, (2) mobilizes critical language, and (3) resists neoliberal and capitalist systems attempting to marginalize critical research.

This article sheds light on the impact of collective characteristics of microaggression in a community and how this affects the perception and experiences of its underrepresented members through the lens of critical race theory (CRT). Using the Springfield community of the southwest Missouri Ozarks region in the United States of America as the authors' focus, the authors explore the barrier of microaggression in the lived experiences of a community striving for diversity and inclusion.

The authors performed a systematic analysis using four CRT tenets: race is a social construct; racism is systematic, racism is commonplace and listening to lived experiences is essential. A sample of underrepresented professionals from the region was surveyed to obtain their lived experiences. Qualitative media analysis on varied media pieces was conducted to obtain context for the environment that precipitated these experiences.

When residents from marginalized backgrounds face consistent microaggressions, their sense of belonging and contributions to the community significantly diminish, which has adverse implications for the community. If these issues are unaddressed, they might choose to leave due to feelings of underrepresentation. Community leaders must proactively implement strategies to welcome an evolving population and educate stakeholders about the detrimental effects of microaggressions on community cohesion.

Historically, the heartland of the United States of America has been a bellwether of the pulse of its average citizen. This region is currently experiencing an increase in diversity along with a significant rise in persistent microaggressions. Using CRT to analyze the impact, lessons learned and challenges, the authors provide recommendations for potential changes that could benefit the nation as a whole.