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This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality.

This study empirically examines the abovementioned research question based on data from China for the years 2011 to 2020. It uses audit report lag as a proxy for audit efficiency and the likelihood of annual report restatement as a proxy for audit quality. It adopts the propensity score matching and the two-stage OLS regression model to address the endogeneity issue led by firms’ innate complicated functions.

The findings show that when audit firms and their clients use AI separately, there's a positive link between AI use and audit report lag. However, when audit firms and clients use AI together, there's a negative link between AI use and audit report delays that enhance overall audit efficiency. Next, the authors observe a negative link between AI use and the likelihood of a restatement. Finally, the authors find that the association between AI adoption and audit quality is driven by increased audit effort lag. Results are consistent and robust to endogeneity tests and sensitivity analyses.

Findings can complement the audit quality and corporate governance literature by clarifying that external audit must evolve through digitalization and the incorporation of newly developed digital tools, such as AI.

This study aims to explore and present discussions regarding the interconnectedness of procurement fraud, supply chain education, professional maturity and ethics, and their relevance to adopting a transcendence concept as well as proposing research directions thereof.

This study adopts a conceptual, intending to synthesize insights and propose a new conceptual framework that incorporates the transcendence framework and the process matrix. This generic framework provides a holistic view of the procurement and supply chain landscape at multiple levels – individual, team, organizational and industry.

This paper delves into the complex landscape of corruption within procurement, involving a diverse array of participants, including procurement professionals. The effectiveness of current corruption theories may be limited in this context. Despite the introduction of ethical training and anti-corruption initiatives, corruption remains widespread. The delivery of content and the design of the curriculum in supply chain education necessitate a reorientation to include not only moral education but also practical or hands-on delivery methods. In Kenya, sectors such as health and education exhibit a lack of recognition and professional maturity. When all the research constructs are examined separately, they do not provide a holistic understanding, thus underscoring the need for a comprehensive approach across the supply chain spectrum. This topic is ripe for further academic investigation with empirical evidence.

This paper provides key insights for researchers and practitioners in the field of procurement and supply chain education, particularly in Kenya. However, it acknowledges the lack of empirical studies and the limitations of current research, including procurement fraud, the context-specific nature of the findings and the dynamic nature of corruption and procurement practices concerning the constructs. This paper calls for further research to address these gaps, validate its propositions and contribute to a more comprehensive understanding of public procurement and corruption in Kenya. It also emphasizes the need for continuous research due to the evolving nature of corruption and procurement practices.

This study has practical relevance for researchers, professionals and the procurement and supply chain ecosystem. It offers insights that can inform future research, professional advocacy and policy development regarding the shape of supply chain academia in Kenya. In addition, it contributes to the advancement of procurement and supply chain professionalism in the country.

This study underscores the necessity for breaking the cycle of procurement fraud, enhancing procurement and supply chain education in Kenya, and fostering active engagement of professional associations in promoting maturity and specialization within the field.

This study holds distinctive value by uncovering previously unexplored dynamics among supply chain constructs within the context of a lower-middle-income economy, i.e. Kenya. Deconstructing and synergizing these concepts calls for a more robust theoretical and empirical comprehension of these constructs within Kenya's unique background.

This study aims to examine the role relational dynamics, grounded in the theories of social exchange and social capital, play within the context of geographic indication (GI) food supply chain network (FSCN) performance.

A total of 30 qualitative interviews were undertaken with key informant stakeholders across a variety of organizations within Turkish GI FSCNs. An open, axial and selective grounded theory coding process was used for the analysis, teasing out critical themes that underpinned the conceptual framework.

The findings identify the formal and informal mechanisms which govern GI FSCNs. These two forms of governance mechanisms influence network performance, which was found to comprise logistics, production, business and socio-economic performance dimensions. Transparency, GI traceability, trust and psychological contract violations were found to mediate the link between governance and network performance outcomes.

To the best of the authors’ knowledge, this study is the first to explore GI FSCNs from the perspective of relationship marketing and through the lens of social exchange and social capital theory. Accordingly, both academics and practitioners can benefit from the study, as it unveils relevant relational factors underpinning such networks.

Even though extant research highlights the crucial role some stakeholders play in helping corporations understand, manage and mitigate the occurrence of modern slavery in their supply chains and operations, there is a fundamental lack of understanding of all the relevant stakeholder groups and the specific roles they play. By adopting a stakeholder theory approach, this study aims to identify all the key stakeholders and their associated roles towards supporting corporations’ modern slavery monitoring, detection and disclosure activities.

A systematic literature review was conducted by following the PRISMA guidelines. Relevant literature included scholarly work focusing on the identification of key stakeholders and the roles they play in enabling corporations’ modern slavery monitoring, detection and disclosure activities.

Nine stakeholder groups and their roles were identified, such as governments, workers, IGOs, NGOs and suppliers. Examples of performed activities include conducting audits, providing training, monitoring occurrences of modern slavery, enforcing regulations, reporting on labour issues and evaluating corporations’ modern slavery reports.

A comprehensive understanding of key stakeholders and their roles enables better collaboration towards achieving transparency within corporations’ supply chains and operations. Other stakeholders can leverage these findings to enhance modern slavery reporting activities.

Clarity regarding key stakeholders and their roles may improve quality and quantity of reported modern slavery information, enhancing corporations’ public accountability.

This study adopts a stakeholder theory approach to provide a comprehensive understanding of key stakeholders and their roles in enhancing corporations’ modern slavery reporting activities.

This article aims to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the factors affecting the usage behavior of Blockchain from accountants' and auditors’ perspectives and its impact on their performance.

A quantitative research approach employing a web-based questionnaire was applied, and the empirical data were gathered from 329 potential and current users of Blockchain in the accounting and auditing profession in Jordan. The analytical model was based on structural equation modeling (SEM) using AMOS 25.0.

The experimental findings of the structural path confirmed that performance expectancy (PE), social influence (SI), Blockchain transparency (BT) and Blockchain efficiency (BE) were significantly affecting individuals’ behavioral intention (BI) toward the use of Blockchain-based systems and helped to explain (0.67) of its variance. Also, BE has a positive significant impact on PE. Whereas, in contrast to what is anticipated, the influence of effort expectancy (EE) on BI was not supported. Additionally, users’ intentions were found to affect the actual usage (AU) behavior and helped to explain (0.69) of its variance. The outcome variables proposed in this study: knowledge acquisition (KACQ) and user satisfaction (USAT) were significantly influenced by the AU of Blockchain technology.

This study outlines practical implications for government, policymakers, business leaders and Blockchain service providers aiming to exploit the advantages of Blockchain technology (BCT) in the accounting and auditing context.

To the best of the authors’ knowledge, this article is one of the few studies that offer an evidence-based perspective to the discussions on the effect of disruptive and automated information and communication technologies (ICTs), on the accounting and auditing profession. It applies an innovative approach to analysis through the integration of UTAUT, contextual factors: BT and BE, besides two outcome factors: KACQ and USAT within its theoretical model. This study extends and complements the academic literature on information technology/information systems acceptance and use by providing novel insights into accountants' and auditors’ views.

This study conducts a systematic literature review (SLR) on social inclusion within upstream supply chains, targeting a notable literature gap in modern SCM discourse. By delving into this critical, yet underexamined, domain, this study spotlights the pressing need to incorporate social inclusion practices, particularly as global supply chains face increased scrutiny over their social ramifications. It examines social inclusion’s intricacies, offering practical insights for industry professionals to adopt, so that trustworthy social inclusion practices can proliferate across their upstream supply chains, thereby making a substantial contribution to both theoretical understanding and practical application.

Employing five search queries across two leading academic databases, this investigation reviewed 86 articles that examined social issues related to social inclusion in the upstream supply chain. Via content analysis, this study aims to answer essential research questions and employs statistical bibliometric analyses to investigate the collected data further.

This study’s findings establish a definition of social inclusion within the upstream supply chain and present a conceptual framework delineating levers and indicators for evaluating such practices. Through rigorous analysis, it becomes apparent that mechanisms such as supplier compliance, collaboration and development are crucial for promoting social inclusion; however, their importance differs at various levels of suppliers in multi-tiered supply chains. Furthermore, a methodological matrix is introduced for assessing social inclusion practices’ efficacy, equipping practitioners with a roadmap for developing and executing strategies that extend social inclusion efforts throughout the supply chain, as well as emphasising these levers through monitoring, assessment and application of six specified indicators.

This study contributes to the dialogue surrounding upstream supply chain management by spotlighting social inclusion practices, addressing the literature gap in comprehending how social inclusion dynamics operate within upstream supply chains and outlining a distinct direction for forthcoming research. By highlighting the pressing importance of enhancing social inclusion practices, this study not only enriches the theoretical landscape but also lays the groundwork for subsequent empirical studies aimed at deciphering the complexities and practical hurdles associated with the efficient execution of these practices.

This study aims to investigate the contribution of blockchain technology to supply chain risk management and its impact on performance among Indian manufacturing companies.

Drawing on a resource-based view, dynamic capability and system of systems theory, this study examines the direct relationships between blockchain, supply chain risk management and supply chain performance. The authors validate the mediating effects of three supply chain risk management components, namely supply risk management, demand risk management and cyber security management, on financial transaction reliability and information reliability. Data were collected from 204 Indian manufacturing companies that have adopted blockchain technology.

The results demonstrate that companies adopting blockchain technology have experienced positive outcomes in managing supply chain-related risks, financial transaction reliability and information reliability. These findings provide valuable guidance to managers, highlighting blockchain as a competitive advantage for supply chain management.

To the best of the authors’ knowledge, no previous research on blockchain-based risk management capabilities has been conducted.

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

This paper aims to explore the cybersecurity challenges the electric power industry faces due to its increased reliance on digital supply chains (DSCs), focusing on the procurement phase.

This study uses qualitative methods, with 17 semi-structured interviews conducted among industry participants to delve deep into the challenges and potential solutions. The Gioia methodology was applied to analyse the interview data. The ecosystem and procurement theory is used to understand the interconnectedness and vulnerabilities within the electric power industry’s DSC.

Three aggregated dimensions were identified: cybersecurity, risk management and supplier tensions. Key findings suggest the importance of precise cybersecurity requirements, continuous monitoring, engagement with all supply chain actors and adaptability to emerging threats.

This paper presents a framework to systematically address and mitigate cybersecurity risks in the DSC. Combining theoretical foundations with reasonable measures can significantly enhance cybersecurity resilience. By implementing these guidelines, organisations can foster collaboration across the supply chain, maintain regulatory compliance and continually adapt to the evolving threat landscape.

The paper is based on unique interview data from actors in the electric power industry. It presents a new framework for managing cybersecurity in DSCs, underpinned by the theoretical lenses of ecosystems and procurement.

This research investigates whether focal firms employ strategic supply chain information disclosure, focusing on the concealment of supplier and customer identities, as part of their supply chain environmental risk management strategies (supplier sustainability risk and customer loss risk, respectively).

Using a panel dataset of Chinese listed firms from 2009 to 2019 and utilizing the suppliers’ environmental punishment of peer firms (peer events) as an exogenous shock and employing ordinary least squares (OLS) estimation, this study conducts a regression analysis to test how focal firms disclose the identities of their suppliers and customers.

Our results indicate that focal firms prefer to hide the identities of their suppliers and customers following the environmental punishment of peer firms’ suppliers. In addition, supplier concentration weakens the effect of withholding supplier identities, whereas customer concentration strengthens the effect of hiding customer identities. Mechanism analysis shows that firms hide supplier identities to avoid their reputation being affected and hide customer identities to prevent the deterioration of customers’ reputations and thus impact their market share.

Our study reveals that reputation spillover is another crucial factor in supply chain transparency. It is also pioneering in applying the anonymity theory to explain focal firms’ information disclosure strategy in supply chains.