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This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

The research aims to investigate the impact of thermo-mechanical aging on SBR under cyclic-loading. By conducting experimental analyses and developing a 3D finite element analysis (FEA) model, it seeks to understand chemical and physical changes during aging processes. This research provides insights into nonlinear mechanical behavior, stress softening and microstructural alterations in SBR compounds, improving material performance and guiding future strategies.

This study combines experimental analyses, including cyclic tensile loading, attenuated total reflection (ATR), spectroscopy and energy-dispersive X-ray spectroscopy (EDS) line scans, to investigate the effects of thermo-mechanical aging (TMA) on carbon-black (CB) reinforced styrene-butadiene rubber (SBR). It employs a 3D FEA model using the Abaqus/Implicit code to comprehend the nonlinear behavior and stress softening response, offering a holistic understanding of aging processes and mechanical behavior under cyclic-loading.

This study reveals significant insights into SBR behavior during thermo-mechanical aging. Findings include surface roughness variations, chemical alterations and microstructural changes. Notably, a partial recovery of stiffness was observed as a function of CB volume fraction. The developed 3D FEA model accurately depicts nonlinear behavior, stress softening and strain fields around CB particles in unstressed states, predicting hysteresis and energy dissipation in aged SBRs.

This research offers novel insights by comprehensively investigating the impact of thermo-mechanical aging on CB-reinforced-SBR. The fusion of experimental techniques with FEA simulations reveals time-dependent mechanical behavior and microstructural changes in SBR materials. The model serves as a valuable tool for predicting material responses under various conditions, advancing the design and engineering of SBR-based products across industries.

Given the rapid increase in energy consumption in the residential sector in Jordan recently, the question of how to promote energy-saving behavior in Jordanian households is an emerging topic that is receiving increasing attention from scholars and academics. Generally, there is an unresolved paradox in the literature concerning electricity-saving behaviors. On one hand, numerous studies highlight energy-saving behaviors. On the other hand, recent research indicates the presence of significant untapped potential in electricity-saving behaviors. Therefore, it is useful to revisit the construct of these behaviors qualitatively to expand understanding. The study aimed to provide a better understanding of electricity energy-saving behaviors in terms of its motivations, barriers and support mechanisms from household heads' or household members' perspectives

Qualitative study in a sample of households in north Jordan was conducted in the Irbid province using grounded theory methodology. The analysis of qualitative data involved coding, followed by the integration of codes into more comprehensive categories and themes and interpreting the findings.

The results identify the motivations for households to save energy, the main barriers to indulging in electricity energy-saving behaviors, and the main support mechanisms and perceived support of electricity energy-saving behaviors

The findings bear significant implications for targeted interventions in the study area, improving motivations and addressing local barriers and can inform future policy issues by tailoring initiatives to the specific context.

This study is distinguished by being the first study that specializes in electricity energy-saving behavior of households in Jordan, using new methodology and techniques (qualitative survey).

Given the rise of sport non-fungible tokens (NFTs) and sponsorships from cryptocurrency companies in the sport industry during the coronavirus disease 2019 (COVID-19) pandemic, this paper aims to critically frame the partnerships between cryptocurrency and sport by exploring the reception of fan tokens amongst supporters of three English Premier League clubs: Manchester City, Everton and Crystal Palace.

Drawing upon the emerging critical scholarship on cryptocurrency and the political economy of professional football, this study uses digital ethnography in an attempt to understand the major themes emanating from the online forum discussions amongst fans in response to the issuance of fan tokens by the aforementioned three clubs, among other types of partnerships with crypto companies.

The supporters’ critical deliberations revolved around the contradictions of fan tokens (as a means for supposed “fan engagement” or for financial speculation) and the utility of cryptocurrency for the public. These reactions in turn showcase a larger tension underlying the financially unstable professional football industry: the contest between the owners and the fan bases over the exchange value (for profit) and use value (for community) of the clubs.

This paper is one of the first studies to adopt a critical framework to examine the emerging partnerships between sports and cryptocurrency companies during the COVID-19 pandemic. It also provides one of the first in-depth analyses of the critical receptions of sport NFTs amongst sport fans. While contributing to the literature on fan activism/protest in the context of the commercialization and commodification of sport, the paper also raises new questions on the responsible use of cryptocurrency/NFT in sport.

This study aims to focus on the resource-based faultline of a top management team (TMT) and intends to investigate the impact of TMT resource-based faultline on corporate green innovation, by indicating the environmental management as a mediator and slack resources as a moderator to understand the relationship.

Based on the empirical data of Chinese listed manufacturing companies from 2008 to 2020, this study assesses the hypotheses using an OLS model with fixed effects of time and industry.

The results indicate that TMT resource-based faultline is significantly negatively correlated with corporate green innovation. The conclusion remains valid after endogeneity tests and robustness checks. Mechanism test shows that environmental management plays a mediating role in the association between TMT resource-based faultline and corporate green innovation. Moreover, slack resources diminish the negative association between TMT resource-based faultline and corporate green innovation.

The study not only expands the theoretical understanding of the deeper motivation of TMT faultline on corporate green innovation, but also provides a practical reference for optimizing the human resource allocation of the TMT and accelerating green transformation development.

By analyzing tourist choices in Side and Alanya, well-known destinations for tourists in Türkiye’s thriving urban tourism sector, this study aims to fill a crucial vacuum in the body of knowledge about urban tourism. The study examines the changing dynamics of consumer preferences for advertisements and closely examines the underlying factors that influence these preferences, both pre and post-influential COVID-19 period.

This study clarifies the complex interplay between tourism marketing and prospective tourists’ decision-making processes through a thorough examination. This research greatly improves our understanding of urban tourism marketing strategies by examining the varying effects of advertising channels and comparing the persuasive power of emotional versus numerical advertising messages.

This study’s findings significantly advance our understanding of urban tourism. Examining how visitors react to advertisements in the various urban environments of Side and Alanya offers insightful information on how marketing strategies and visitor preferences correlate. This research also reveals the subtleties of efficient communication techniques, providing a practical basis for improving urban tourism experiences.

Being the first study of its sort, to the best of the authors’ knowledge, this research’s originality is supported by its insights into how advertising, consumer preferences and the urban tourism environment interact. The significant contribution to knowledge highlights the implications for those involved in urban tourism and provides practical advice for improving advertising tactics in the post-COVID-19 age.

Positive psychology helps us understand the knowledge required to contribute to adolescents' societal development and adjustability. Adolescence is the crucial stage to work on for a balanced personality. The present study concerned adolescents' self-strength, happiness, and help-seeking behaviour. The authors aimed to explore the relationship between adolescents' self-strength and happiness and investigate the mediational effect of adolescents' help-seeking behaviour on their self-strength and happiness.

The research design of the current quantitative study was correlational, and 809 adolescents from China and Pakistan participated in the present study. Data were personally collected from participants through self-developed scales.

We deployed Pearson correlation and simple mediation using SPSS software and found a linear, positive, strong (r = 0.654, n = 809, p = 0.000 < 0.01) and statistically significant correlation between adolescents' self-strength and happiness. The authors also found a significant indirect effect of help-seeking on adolescents' self-strength and happiness at (β = 0.373, t(907) = 7.01).

Using self-reported scales to gather information was one of the study's limitations. Adolescents may have misunderstood the notion or construct narrated in words or responded biasedly despite the bilingual scales.

This study offers social and practical implications for educators, parents, and school administrators to address the development of adolescents' personalities using a positive psychology lens.

The findings are of significant importance for teachers working in the elementary schools. They may work on adolescents' self-strength, happiness, and help-seeking to develop balanced personalities.

Lean manufacturing (LM) concepts have been widely adopted in diverse industrial sectors. However, no literature review focusing on case studies describing LM implementation is available. Case studies represent the actual implementation and provide secondary data for further analysis. This study aims to review the same to understand the pathways of LM implementation. In addition, it aims to analyse other related review questions, such as how implementing LM impacts manufacturing capabilities and the maturity level of manufacturing organisations that implemented LM, to name a few.

A literature review of case studies that discuss the implementation of LM during the last decade (from 2010 to 2020) is carried out. These studies were synthesised, and content analyses were performed to reveal critical insights.

The implementation pattern of LM significantly varies across manufacturing organisations. The findings show simultaneous improvement in manufacturing capabilities. Towards the end of the last decade, organisations implemented LM with radio frequency identification, e-kanban, simulation, etc.

Reviewing the case studies documenting LM implementation to comprehend the various nuances is a novel attempt. Furthermore, potential future research directions are identified for advancing the research in the domain of LM.