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A significant number of studies suggest that both international cooperation (IC) and English proficiency (EP) greatly assist internationalization of higher education (IHE). Yet, more evidence is required to confirm their relationship. Hence, this paper intends to investigate whether any association prevails between IC and EP, and if so, how both domains facilitate IHE.

This study employed a qualitative approach to examine how IC and EP potentially influence each other, as well as the way they shape IHE.

The main key finding reported in this study is that IC plays a significant role in internationalization efforts, with English serving as a critical medium.

The findings suggest that although IC can positively influence EP and the overall level of IHE, the newly built undergraduate institutions (NBUIs) in China should be careful not to fall into the dual traps of number-crunching and income-generation instruments. NBUIs in China may consider changing their IC strategies and seek to join some authoritative or high-reputation networks in other developing countries to expand their horizons.

This study contributes to the literature on IHE by exploring the connections between IC and EP and how they affect IHE, thus providing insights into advancing institutional internationalization. It is achieved through expanding institutions' IC or joining international networks while overcoming linguistic barriers.

The purpose of this study is to investigate the reasons behind the persistent preference for printed content among Arabic-speaking library patrons in Jordan. Specifically, this study highlights the availability of reading materials in print, electronic and audible formats in Arabic as an intervening factor shaping reading behavior. More broadly, it aims to contribute to a deeper understanding of how language preference can impact reading format preferences.

This study’s research design revolves around understanding reading format preferences among registered members of Jordan’s largest and oldest private library. This approach involved the examination of secondary library user survey data collected from N = 313 of its patrons in 2022. To gain a greater understanding of the preference for printed materials, this study conducted semistructured interviews over the phone with n = 31 participants of the library’s survey.

The findings of this study indicate a strong preference for print books among Arabic-speaking library patrons in Jordan. However, the availability of content in electronic and audible formats in Arabic, their preferred reading language, emerged as a potentially significant factor in the persistent preference for printed reading materials.

This study offers new insights into the specific role that the availability of content in Arabic, and possibly languages other than English, may play in shaping reading format preferences. By shedding light on this aspect of reading behavior, this research offers valuable information for libraries and publishers seeking to cater to the needs and preferences of Arabic readers.

The purpose of this paper is to scrutinise the effectiveness of four derivative exchanges’ enforcement efforts since 2007. These exchanges include the Commodity Exchange Inc. and ICE Futures US from the United States and ICE Futures Europe and the London Metal Exchange from the UK.

The paper examines 799 enforcement notices published by four exchanges through a behavioural science lens: HUMANS conceived by Hunt (2023) in Humanizing Rules: Bringing Behavioural Science to Ethics and Compliance.

The paper finds the effectiveness of the exchanges’ enforcement efforts to be a mixed picture as financial markets transition from the digital to artificial intelligence era. Humans remain a key cog in the wheel of market participants’ trading operations, albeit their roles have changed. Despite this, some elements of exchanges’ enforcement regimes have not kept pace with the move from floor to remote trading. However, in other respects, their efforts are or should be, effective, at least in behavioural terms.

The paper’s findings are arguably limited to exchanges based in Anglophone jurisdictions. The information published by the exchanges is variable, making “like-for-like” comparisons difficult in some areas.

The paper makes several recommendations that, if adopted, could help exchanges to increase the potency of their enforcement programmes.

A key aim of the paper is to shift the lens through which the debate concerning the efficacy of exchange-level oversight is conducted. Hitherto, a legal lens has been used, whereas this paper uses a behavioural lens.

Using a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard audits.

Semi-structured interviews were conducted with 24 experienced external auditors to explore the methods they used to detect FFR successfully during standard external audits.

The authors find 58 methods used for FFR detection, out of which the following methods are frequently used and help in detecting more than one type of FFR: (1) specific analytical procedures, (2) positive confirmation, (3) understanding of the client's business and industry, (4) the inspection of specific documents, (5) a detailed analysis of the audit client's anti-fraud controls and (6) investigating tip-offs from suppliers, employees and customers.

Based on the grounded theory approach, the authors theorise that auditors must return to the basics and focus on specific audit procedures highlighted in this study for effective fraud detection.

The study provides practical guidance, including 58 methods used in audit practice to detect FFR. This knowledge can improve auditors' skills in detecting material misstatements due to fraud. Besides, analytical procedures and positive confirmation helped external auditors in this study detect all forms of FFR, yet they are overlooked in the external audit practice. Therefore, audit firms should emphasise the significance of these audit procedures in their professional audit training programmes. Audit regulators should advise auditors to consider positive confirmation instead of negative confirmation in financial audits to increase the likelihood of FFR detection. Moreover, audit standards (ISA 240 and SAS 99) should explicitly require auditors to conduct a detailed analysis of the client's anti-fraud controls.

This is the first study to identify actual, effective methods used by external auditors in detecting FFR during the ordinary course of an audit.

This study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia.

This study utilizes a sample period spanning from 2010 to 2018 and employs various statistical tests, including Propensity Score Matching (PSM), Coarsened Exact Matching (CEM) and the Heckman Model, to demonstrate that it can address issues of causality and endogeneity without introducing bias.

As a result, the findings of this study indicate a statistically significant negative relationship between CEOs with busy schedules and the readability of financial statement footnotes. This suggests that companies led by busy CEOs are more likely to have financial statement footnotes that are easier to read.

These findings hold significance for clarifying research related to the challenges of contextual analysis in financial statement footnotes, which are distributed by companies on a sentence-by-sentence basis.

The practical implications of the findings pertain to actionable steps that management can undertake and also offer regulators opportunities to monitor the potential for standard setting.

Based on the results presented, the authors are optimistic that the findings will pave the way for broader research on the impact of a busy CEO, encompassing not only financial aspects but also non-financial dimensions. The growing popularity of readability is driven by the proliferation of textual reports that pose challenges in analysis and raise numerous inquiries.

The lack of a proper register to store, match and display information on the adapted property has led to a waste of resources and prolonged delays in matching the disabled and elderly people with appropriate properties. This paper presents the development of a Housing Adaptations Register with user-matching functionalities for different mobility categories. The developed system accurately captures and documents adapted home information to facilitate the automated matching of disabled/aged applicants needing an adapted home with suitable property using banding, mobility and suitability index.

A theoretical review was conducted to identify parameters and develop adaptations register construct. A survey questionnaire approach to rate the 111 parameters in the register as either moderate, desirable or essential before system development and application. The system development relied on DSS modelling to support data-driven decision-making based on the decision table method to represent property information for implementing the decision process. The system is validated through a workshop, four brainstorming sessions and three focus group exercises.

Development of a choice-based system that enables the housing officers or the Housing Adaptations Register coordinators to know the level of adaptation to properties and match properties quickly with the applicants based on their mobility status. The merits of the automated system include the development of a register to capture in real-time adapted home information to facilitate the automated matching of disabled/aged applicants. A “choice-based” system that can map and suggest a property that can easily be adapted and upgraded from one mobility band to the other.

The development of a housing adaptation register helps social housing landlords to have a real-time register to match, map and upgrade properties for the most vulnerable people in our society. It saves time and money for the housing associations and the local authorities through stable tenancy for adapted homes. Potentially, it will promote the independence of aged and disabled people and can reduce their dependence on social and healthcare services.

This system provides the local authorities with objective and practical tools that may be used to assess, score, prioritise and select qualified people for appropriate accommodation based on their needs and mobility status. It will provide a record of properties adapted with their features and ensure that matching and eligibility decisions are consistent and uniform.

This study aims to identify factors affecting travellers' behavioural intentions regarding beach destinations in Bangladesh. The study also examines how destination experience and satisfaction mediate the nexus between destination service factors and travellers' behavioural intentions.

A self-administered survey was carried out to gather data from 375 people who had visited the beaches in Cox's Bazar. Data were examined using partial least squares structural equation modelling (PLS-SEM) to evaluate the hypotheses.

The destination experience mediates the relationship between destination service factors and complaint intention but does not mediate the relationship between destination service factors and word of mouth (WOM). Moreover, destination satisfaction mediated the relationship between destination service factors and WOM, along with complaint intention.

This study's findings can be utilised by the Bangladeshi destination management to increase the number of tourists by instituting and maintaining improved destination service features in popular tourist destinations.

This is one of few studies on beach tourism destinations in Bangladesh that comprehensively overviews destination service factors and their influence on tourists' behavioural intentions, with a special emphasis on the mediating roles of destination experience and destination satisfaction.

Despite the relevance of how enterprise architecture (EA) contributes to organizational performance in contemporary digital technology-driven strategic renewal, little is known about the position of EA artifacts. Therefore, this study aims to build an integrative model of EA artifact-enabled EA value supplemented with a research agenda to enhance our understanding further.

This study leveraged grounded theory techniques and a systematic review approach to develop the integrative model and research agenda.

We inductively build a model of the position of EA artifacts in EA value creation. Additionally, we elaborate a research agenda that proposes (1) an investigation of the role of an EA practice in successful strategic change, (2) an examination of how to manage EA practice value generation and (3) longitudinal research to gain insight into the evolution of value creation by EA practices.

This study presents a model of EA artifact-enabled EA value, thereby contributing to our understanding of the mechanisms, inhibitors and success factors associated with EA value. Following our model, the proposed research agenda contains future research areas to help us better understand the mechanisms and interrelatedness of EA practices in highly dynamic environments.

The COVID-19 pandemic and the onset of the conflict in Ukraine led to a sustained downturn in tourist arrivals (TA) in Russia. This paper aims to explore the influence of geopolitical risk (GPR) and other indices on TA over 1995–2023.

We employ a nonlinear autoregressive distributed lag (NARDL) model to analyze the effects, capturing both the positive and negative shocks of these variables on TA.

Our research demonstrates that the NARDL model is more effective in elucidating the complex dynamics between macroeconomic factors and TA. Both an increase and a decrease in GPR lead to an increase in TA. A 1% negative shock in GPR leads to an increase in TA by 1.68%, whereas a 1% positive shock in GPR also leads to an increase in TA by 0.5%. In other words, despite the increase in GPR, the number of tourists coming to Russia increases by 0.5% for every 1% increase in that risk. Several explanations could account for this phenomenon: (1) risk-tolerant tourists: some tourists might be less sensitive to GPR or they might find the associated risks acceptable; (2) economic incentives: increased risk might lead to a depreciation in the local currency and lower costs, making travel to Russia more affordable for international tourists; (3) niche tourism: some tourists might be attracted to destinations experiencing turmoil, either for the thrill or to gain firsthand experience of the situation; (4) lagged effects: there might be a time lag between the increase in risk and the actual impact on tourist behavior, meaning the effects might be observed differently over a longer period.

Our study, employing the NARDL model and utilizing a dataset spanning from 1995 to 2023, investigates the impact of GPR, gross domestic product (GDP), real effective exchange rate (REER) and economic policy uncertainty (EPU) on TA in Russia. This research is unique because the dataset was compiled by the authors. The results show a complex relationship between GPR and TA, indicating that factors influencing TA can be multifaceted and not always intuitive.

This paper aims to explore the opportunities and challenges associated with adopting artificial intelligence (AI) in libraries in Bangladesh and provide recommendations to guide the responsible integration of AI to enhance library services and accessibility.

The paper reviews relevant literature on the applications of AI in libraries, the current state of technology adoption in Bangladeshi libraries and the ethical considerations surrounding AI implementation. It analyzes the potential benefits of AI tools such as chatbots, intelligent search engines, text-to-speech and language translation for improving user services and inclusion. The challenges of infrastructure constraints, lack of resources and skills, data privacy issues and bias are also examined through the lens of the Bangladeshi context.

AI offers transformative opportunities to automate operations, strengthen user services through 24/7 virtual assistants and personalized recommendations and promote accessibility for diverse users in Bangladeshi libraries. However, significant challenges such as inadequate technology infrastructure, funding limitations, shortage of AI-skilled staff, data privacy risks and potential biases must be addressed. Strategically planning for sustainable implementation, building AI capacity, prioritizing ethical AI development and fostering collaborations are critical factors for successful AI adoption.

This paper provides an in-depth analysis of the prospects and obstacles in leveraging AI specifically for libraries in Bangladesh. It offers original insights and context-specific recommendations tailored to the needs and constraints of a developing nation working to harness AI’s potential to create dynamic, inclusive knowledge centers serving all communities.