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This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

Informed by the concept of well-being in Islam and the eudaimonic view of psychological well-being (PWB), and drawing on resilience theory, this study aims to understand (1) the implications of residing in conflict areas for entrepreneurs’ PWB, (2) the barriers facing entrepreneurs in these areas and (3) the implications of their religiosity for their PWB.

Utilizing an interpretative qualitative method, this study employed 22 entrepreneurs residing in conflict areas (Palestine and Libya). Thematic analysis was used to explore the participants’ experiences and insights.

The findings show that living in conflict areas enhances certain components of entrepreneurs’ PWB, such as self-acceptance and having a purpose in life and diminishes other components of their PWB, including environmental mastery, personal growth, the presence of autonomy and positive relations with others. Additionally, the findings suggest that religiosity, viewed through an Islamic lens, positively contributes to entrepreneurs’ PWB and identify societal (macro level) barriers faced by entrepreneurs in these areas.

The study is theoretically and contextually relevant and offers novel insights into the interplay between religion and well-being in conflict areas. It presents a reinvigorated awareness, opens specific research directions and permits the contextual applicability and possible extension of resilience theory.

This study aims to investigate religiosity and entrepreneurial motivation roles in the goal-specific, involving Muslim students’ entrepreneurial intention and self-efficacy. Besides, it examines the robustness model based on group context.

Partial least square structural equation modelling is employed to examine 502 data collected from Muslim students in Indonesia through an online survey. Meanwhile, partial least square multigroup analysis tests the robustness model.

Religiosity plays a powerful role in increasing goal-specificity. Meanwhile, entrepreneurial motivation and self-efficacy perform as full mediations in the pathway mechanism of religiosity's effect on entrepreneurial intention.

The current study is conducted based on the previous recommendations and contradictions. Therefore, it clarifies and develops a study on the role of religiosity and entrepreneurial motivation in the goal-specific motivation of Muslim students.

To increase the goal-specificity of entrepreneurship activities, policymakers in the ministry of education and universities must implement and revitalize Muslim students' understanding of the relationship between religiosity and entrepreneurship.

This study defines the role of religiosity in goal-specific, especially Muslim students’ entrepreneurial intentions, by gender, faculty/department and age. Furthermore, it completes the opportunity for research agendas on the relationship between religiosity, entrepreneurial motivation, self-efficacy and entrepreneurial intention.

This study examines the cultural history of the Api-Opi deity in Opi, Nsukka, Enugu State of Nigeria. The study sets out to examine the re-emergence of youthful worshippers of Api-Opi, despite the penetration of Christianity in the area.

The study employed ethnographic observation and field visits to the shrine of Api-Opi in Opi community of Enugu State, Nigeria. In addition, this study uncovers new information drawn from semi-structured interview questions undertaken in the study area between March and October of 2019.

Against certain claims on the impact of Christianity on Africa's traditional religions, the study found that the Api-Opi deity has withstood these post-colonial changes, growing its followership, particularly amongst the youths. It demonstrated the resilience of Igbo Traditional Worship System even in the midst of culture clash and religious iconoclasm advanced by Christianity in Igboland, Nigeria.

Evidence from this study helps debunk the notions of Eurocentric scholars who say African traditional religions are fetish, barbaric or primitive. It also shows how indigenous communities have protected and preserved their religious heritage despite the wave of modernization and other eternal influences. The study contributes to the increasing conversations about the role of traditional religion in the cultural resilience/revitalization of indigenous communities.

Phonecards were largely used in African countries for telephone services. They have been collected by people around the world as a hobby. Images from several themes were printed in phonecards, including insects (beetles, butterflies, dragonflies, etc.). We hypothesized that the display of butterfly images in phonecards aimed to arise issues associated with butterfly endangerment and conservation status by protecting their natural habitat and/or butterfly beautifulness, and that they present “extinct” or “threatened” conservation status classification. The purpose of this study is to describe how butterfly images were used in African phonecards; to identify the butterfly species name through their images and information available in all African phonecards; and to record the most recent known geographical distribution and conservation status of butterflies.

Colnect database was assessed to identify all butterfly-themed African phonecards. International Union for Conservation of Nature database was also assessed to obtain information on the most recent known geographical distribution and conservation status of butterflies.

The species name of butterflies was identified from 6 out of 18 African phonecards. The most recent known geographical distribution of butterflies was wide across Africa and conservation status of most genera is classified as “least concern”.

The display of butterfly images in African phonecards is mostly associated with their beautifulness and least related with butterfly conservation, protection and endangerment status.

Sub-Saharan Africa is a region that is highly vulnerable to the effects of climate change. Renewable energy consumption could play a major role in mitigating the effects of climate change by improving environmental quality in the region. The purpose of this paper is to examine the effect of renewable energy consumption on environmental quality in sub-Saharan African countries.

The empirical investigation is based on the estimation of an augmented Green Solow model through the defactored instrumental variables approach on a sample of 34 countries over the period 1996 to 2018.

The results of two-stage defactored instrumental variables estimator show that renewable energy consumption improves environmental quality. Indeed, renewable energies have a significant negative influence on CO₂ emissions. This result is robust when using the ecological footprint as an indicator of environmental quality.

In terms of implications, governments in Sub-Saharan Africa need to pursue policies to encourage investment in the renewable energy sector. This will promote renewable energy consumption, change the structure of the energy mix in favour of renewable energy, improve environmental quality and effectively combat climate change.

The originality of this research in relation to the existing literature lies at several levels. Firstly, the analysis is carried out using a unified framework combining the environmental Kuznets curve and the environmental convergence hypotheses. Secondly, this research uses a very recent econometric method. Finally, environmental quality is measured using two indicators.

Bipolar and depression disorders are some of the most common mental health disorders affecting millions of people in low-and middle-income countries, including those in Africa. These disorders are therefore major contributors to the burden of diseases and disability. While an enhancement in income is seen as a major approach towards reducing the burden of these disorders, empirical evidence to support this view in the African context is lacking. This study therefore aims to examine the effect of per capita income growth on bipolar and depression disorders across African countries.

The study uses data from secondary sources comprising 42 African countries over the period, 2002–2019, to achieve its objective. The prevalence of bipolar and major depressive disorders (depression) are used as the dependent variables, while per capita income growth is used as the main independent variable. The system Generalised Method of Moments regression is used as the estimation technique.

In the baseline, the authors find per capita income growth to be associated with a reduction in the prevalence of bipolar (coefficient: −0.001, p < 0.01) and depression (coefficient: −0.001, p < 0.1) in the short-term. Similarly, in the long-term, per capita income growth is found to have negative association with the prevalence of bipolar (coefficient: −0.059, p < 0.01) and depression (coefficient: −0.035, p < 0.1). The results are similar after robustness checks.

This study attempts at providing the first empirical evidence of the effect of per capita income growth on bipolar and depression disorders across several African countries.

The purpose of this paper is to identify and discuss impediments in the compilation of an application for a search and seizure warrant for digital evidence and the structure of such a warrant in South African criminal cases.

This paper provides a brief overview of international and local impediments, followed by a detailed discussion of the implications of these impediments and how it is approached in various jurisdictions. The methodology of this paper consists of a literature review.

Addressing the impediments in the compilation of the application and the warrant will be beneficial for forensic investigators, the South African Police Service (SAPS) and the administration of justice in South Africa.

Search and seizures for digital evidence form part of civil, regulatory and criminal search and seizures. This study focuses on the search and seizure of digital evidence in criminal matters pursuant to mainly the provisions of the Criminal Procedure Act 51 of 1977 and the Cybercrimes Act 19 of 2020.

The originality of this paper lies in the approach to the drafting of applications for search and seizure warrants for digital information in South Africa. The contribution of the study is that, by using this approach, the SAPS can address the impediments during the application and compilation of the warrants, which would enhance the quality of investigations and contribute to the successful investigation and prosecution of crime in South Africa.

The study aims to estimate the short- and long-run effects of monetary policy on residential property prices in South Africa. Over the past decades, there has been a monetary policy shift, from targeting money supply and exchange rate to inflation. The shifts have affected residential property market dynamics.

The Johansen cointegration approach was used to estimate the effects of changes in monetary policy proxies on residential property prices using quarterly data from 1980 to 2022.

Mortgage finance and economic growth have a significant positive long-run effect on residential property prices. The consumer price index, the inflation targeting framework, interest rates and exchange rates have a significant negative long-run effect on residential property prices. The Granger causality test has depicted that exchange rate significantly influences residential property prices in the short run, and interest rates, inflation targeting framework, gross domestic product, money supply consumer price index and exchange rate can quickly return to equilibrium when they are in disequilibrium.

There are limited arguments whether the inflation targeting monetary policy framework in South Africa has prevented residential property market boom and bust scenarios. The study has found that the implementation of inflation targeting framework has successfully reduced booms in residential property prices in South Africa.

Conflicts between herders and farmers in Nigeria in the last five years have been destructive to the corporate existence of Nigerian society and the Nigerian State, especially in Northcentral, Northwestern and Southern Nigeria. This paper aims to investigate the relationships between state responses and peace-building in rural grazing communities in Nigeria using a National Survey on Peace-building in Nigeria conducted by this team using a cross-sectional survey of 1,711 farmers and herders.

The study adopted the political economy of the herder–farmers conflict in Africa to contextualise the problem. Data generated from the study were analysed using chi-square test and binary logistic regression model.

The results showed that protection of victims of herder–farmers conflict (P = 0.024), blockage of sources of illicit weapons (P = 0.000), arrest of leaders (P = 0.043), provision of shelter (P = 0.030), provision of food (P = 0.037), protection of women from sexual exploitation and abuse (P = 0.019) and use of the media were positively related to peace-building in the rural grazing areas. The study further found that when the Federal Government (ß= 0.452, P = 0.018), State Government (ß= 0.522, P = 0.018), private individuals (ß = 0.855, P = 0.000) and cooperative societies (ß = 0.744, P = 0.021) established ranches, peace was likely to be guaranteed as opposed to where herders (ß= –0.355, P= 0.029) were allowed to establish ranches in the rural grazing communities in Nigeria implying that the Federal and State Government must be cautious in the implementation of the Livestock Transformation Plans not to create an impression that it is designed to favour the herders.

To the best of the authors’ knowledge, this study is original and the paper has not been submitted to any journal.