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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.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

This paper highlights an assignment in a combination upper-division undergraduate and graduate civic leadership class at a Midwestern state comprehensive university. The three-part assignment challenges students’ critical thinking skills and research capabilities while simultaneously necessitating the exploration of contrasting viewpoints on contentious issues.

Intentionally exposing students to diverse perspectives in a controlled environment.

We posit that the severity and frequency of these issues can be mitigated through focused efforts.

Students are better prepared to engage in civil debate on controversial topics, which continuously divide our communities, after completing a class using this pedagogical strategy.

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

This study aims to explore how relationship trust and different types of influence strategy (i.e., non-coercive and coercive influence strategy) impact green customer integration (GCI), while investigating the moderating mechanisms of big data development and social capital.

Following hierarchical linear regression analysis, the authors examine hypothesized relationships by combining survey data from 206 Chinese manufacturers with secondary data.

The results show that relationship trust positively affects non-coercive influence strategy, while its impact on coercive influence strategy is insignificant. Non-coercive influence strategy has an inverted U-shaped impact on GCI. Furthermore, big data development flattens the inverted U-shaped relationship between non-coercive influence strategy and GCI. Conversely, social capital steepens the inverted U-shaped relationship between non-coercive influence strategy and GCI.

This study sheds light on managers on how to involve customers in GCI through friendly strategies that favor the involvement of customers and the willingness to develop environmentally friendly initiatives.

Although GCI has received widespread attention, how it can be enhanced remains unclear. These findings provide novel insights into the emerging GCI literature and complement social exchange theory.

Leaders' behavior has a critical impact on workers' safety behavior. However, previous studies have shown contradictive views on the effect of different leadership styles on safety behavior. One reason may be that the effectiveness of leaders' behavior varies according to diverse contexts. This study examines the effect of transformational and transactional leadership (TsL) on the safety behavior of on-site workers under different levels of social capital in construction projects.

Safety behavior is divided into three types: safety compliance (SC), organizational-oriented safety participation and individual-oriented safety participation (ISP). Questionnaire survey data were collected from 302 construction workers in the Chinese construction industry.

The results indicate that the positive effect of transformational leadership (TfL) of frontline supervisors on the two types of construction workers' safety participation is enhanced when social capital is high, although TfL has no significant effect on SC behavior. In contrast, TsL can promote construction workers' SC behavior and organizational-oriented safety participation and social capital positively moderating these relationships. TsL has no significant effect on ISP, but its interaction with safety behavior is positively related to ISP.

This study explains the inconsistent findings of previous research related to the role of leadership in safety behavior by introducing the social capitaltheory and distinguishing safety participation into two typesThis study is confined to one specific country, future research may benefit from investigating whether the conclusions of this study will be different in other nations with diverse cultures.

The findings of the study provide frontline supervisors with new insights into improving workers' safety and the efficiency of leadership in safety management.

This study explains the inconsistent findings of previous research related to the role of leadership in safety behavior by introducing the social capital theory and distinguishing safety participation into two types.

The reform and opening-up of capital market is valued for promoting sustainable development, while its impact presented as the form of deregulation of short-selling on the green innovation of enterprises in developing countries remains unclear. The purpose of this study is to outline the significance of gradual reform of financial markets in developing countries for low-carbon transformation and provide implications for achieving carbon peaking and carbon neutrality goals.

Based on the green subdivided patent data and financial data of China’s A-share listed companies, this paper takes the implementation of securities margin trading program as a quasi-natural experiment and applies the difference-in-differences (DID) model to examine the impact of deregulation of short-selling constraints on the enterprises’ green transformation.

The findings reveal that the initiating securities margin trading program significantly enhances the green innovation performance of enterprises. These findings are valid after performing a series of robustness tests such as the parallel trend test, the placebo test and the methods to exclude other policy interference. Mechanism analyses demonstrate a two-faceted effect of the securities margin trading program on the green innovation of enterprises, in which short-selling policy increases the pressure on capital market deregulation and meanwhile induces the environmental protection investment. The heterogeneity results demonstrate that the impulsive effect imposed by securities margin trading program is more significant in experimental group samples with characteristics of lower financing constraints, belonging to heavy polluting industries and possessing better environmental supervision capability.

First, previous studies have focused on the impact of financial policies implemented by banking institutions on the green innovation of enterprises, but few literatures have explored the validity of relaxing short-selling restrictions or opening the capital market in the field of enterprise’s green transformation in developing country. From the view of securities market reform, this paper broadens the incentive and supervision effects of the relaxation of short-selling control on enterprise’s green innovation performance after the implementation of securities financing and securities lending policy in China’s capital market. Second, previous studies have explored the impact of command-and-control environmental regulations, as well as market-incentivized environmental regulations such as green finance, low-carbon pilots and environmental tax reform, on the green transition of enterprises. Recently the role of the securities market in the green development of enterprises has received more attention in academia. The pilot of margin financing and securities lending is essentially a market-incentivized regulatory tool, but there is few in-depth research on how it affects the green innovation of enterprises. This paper enriches the research on whether the market incentive financial regulation policy can contribute to the green transformation of enterprises under the Porter hypothesis. Third, some previous studies used the ordinary panel regression model to explore the impact of financial policy on enterprise’s innovation performance. However, due to the potential endogenous problems of the estimated model, it might get biased conclusions. Therefore, based on the method of quasi-natural experiment, this paper selects the margin trading pilot policy as an exogenous shock to solve the endogenous or reverse causality problem in traditional measurement model and applies the DID model to study the relationship between core indicator variables.

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.

In China, information-based construction management (ICM) has not obtained the expected results because of the benefit game between construction enterprises and the government. Promoting ICM is a long-term, complex and dynamic game process. Therefore, an evolutionary game model is established to promote ICM.

MATLAB was used to conduct evolutionary game analysis on the behavioural strategies of two parties. System stability analysis and numerical simulation were conducted. The variables affecting ICM realization were analysed and comprehensively considered. The optimal stability strategy and key variables were obtained.

The results show that the system includes four evolutionarily stable strategies (ESSs) with 10 decisive parameters. Information technology costs, benefits, reputation, the government intervention level, the enterprise ICM level and the degree of reward and punishment determine the ideal ESS. Increasing tangible benefits, enhancing corporate reputation, improving the level of government guidance and reducing intervention costs can promote ICM implementation. Rewards are more effective than punishments, and appropriate rewards should be determined.

First, reducing labour disputes, accidents and environmental pollution brings great social and ecological benefits; hence, the recognition of external benefits and the establishment of a benefit compensation mechanism by the government will be a future focus of research (Jia et al., 2020). Second, this study considered only the government and construction enterprises, and there may be other stakeholders, such as owners and the public, in the ICM adoption process, which needs further analysis (Zhang and Li, 2022). Third, this research is based on the specific context of government intervention in ICM. The selection of parameters and the determination of values were based on the national conditions in China. Therefore, the generalizability of the research results to other countries and other political contexts needs to be further improved (Hardie et al., 2013; Martínez-Román et al., 2017). Fourth, the empirical data were collected from Shandong Province and a pilot project, and the universality of the data remains to be verified. Nevertheless, the data were used only for the initial values of the simulation, which did not affect the simulation path.

(1) This study comprehensively summarized the benefit and cost indexes for the government and enterprises to promote ICM and constructed the payment matrix model. (2) This study determined the theoretical relation that the parameters should meet when system evolves into a certain strategy, and the research findings provide recommendations for overall control for the government and enterprises to synergistically adopt the ICM. (3) The study determined the influence of the main parameters on system evolution path and identified the core parameters, thus providing targeted improvement recommendations for the government and enterprises.

Real-time data-based management can ensure product quality and production safety and improve decision-making and efficiency. For the government, ICM can effectively reduce project quality and safety accidents, labour disputes, supplier mix-ups and environmental pollution, thus reducing the government's management costs and improving social benefits.

(1) Based on the challenges of ICM implementation, the payment matrix is constructed, with the cost and benefit parameters fully considered. (2) This study determines the theoretical relationship that should be met when both parties coordinate their implementation and when enterprises implement independently, and the optimal strategy is specified. (3) Incorporating an actual case, a simulation is conducted to clarify the influence of a single parameter on the evolutionary path of behaviours. (4) A decision-making basis for governments and enterprises to control and improve ICM is provided.

This paper aims to explore the intricate relationship between social capital, faith and prison-leaver resettlement, emphasising how penal voluntary sector organisations (PVSOs) aid prison-leavers in their resettlement and desistance journeys, following incarceration.

Employing a combination of narrative and thematic analysis, data was collected from 20 prison-leavers in England through semi-structured interviews. Purposive and snowball sampling was used to recruit participants from various community-based resettlement settings.

Thematic analysis revealed the emergence of faith in various iterations in facilitating desistance, Transforming Rehabilitation failure, identity transformation of the prison-leaver, the role of social capital in effective resettlement and the importance of PVSOs. In particular, the findings demonstrate the vital role of a “Faith Anchor”, defined in this paper as a trust-based relationship with an individual or spiritual entity, in facilitating desistance. This paper argues the need to recognise and fully integrate social capital building, faith and specialised support from PVSOs, as essential components of successful offender resettlement and desistance journeys.

The study considers the connection between faith, social capital and offender resettlement. Although demonstrating the role of faith in positive change and community engagement, there are limitations. Primarily, by exclusively recruiting participants through PVSOs, it might overlook varied resettlement experiences. Additionally, measuring desistance is complex and is limited by some academic views that it centres around abstinence. Although small-scale saturation was reached; generalisation should be approached with caution. Notably, post-Transforming Rehabilitation, the human cost of resettlement gaps became evident. Future research could benefit from a longitudinal lens, tracing desistance beyond initial PVSO interactions and offering richer, longitudinal insights.

Significance of “faith anchors”: A “faith anchor” aids the desistance process. Integrating faith in resettlement offers emotional support for prison leavers. Value of social capital: It is pivotal for offender resettlement. Positive social networks are key for successful reintegration. Role of PVSOs: They provide vital resettlement support. Enhanced collaboration can optimise assistance for prison leavers. Addressing current system shortcomings: Rectifying the effects of Transforming Rehabilitation ensures holistic support, catering to prison leavers’ needs. Concept of “faith exchange”: Merging faith and support offers tailored resettlement approaches, fostering effective reintegration.

The study underscores the social implications of effective offender resettlement strategies. The integration of “faith anchors” and social capital aids in the personal rehabilitation of prison leavers and also supports community cohesion. By acknowledging faith as indictive to building trust-based relationships, communities can reduce the stigma associated with former offenders, promoting inclusivity and understanding. Additionally, the essential role of PVSOs highlights the value of community-driven initiatives in supporting reintegration. A combined approach that combines faith, social capital and community support can reshape societal perspectives on desistance, encouraging a more inclusive and empathetic approach to offender reintegration.

The insights gained contribute to the evolving discourse on prison-leaver resettlement and desistance and uniquely highlight the potential of a combined approach between social capital, faith and voluntary sector support, in achieving desistance goals. The term “faith exchange” emerges from this study as an original conceptual contribution, accentuating the relationship between faith and support in resettlement and desistance.