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The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area.

This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified.

In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance.

Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.

The purpose of this paper is to study the impact of the 2016 presidential election polls on the stock market.

The empirical model includes daily stock returns as the dependent variable and past asset prices, 10-year treasury rates, opinion polls and VIX (market uncertainty) as explanatory variables with a one-year lag. The model was estimated using two sets of daily polling data: from July 1, 2015, to November 8, 2016, and from June 1, 2016, to November 8, 2016. Additional descriptive statistics, such as means and standard deviations, were also calculated.

The estimated results did not reveal any statistically significant effects of opinion polls in favor of one candidate over another on stock returns. Simple statistical tests, however, show that the market performed better when Trump held a polling advantage over Clinton.

To the best of the authors’ knowledge, this is the only study that has examined the effects of the 2016 presidential election polls on the US stock market. This study adds value to the understanding of the relationship between election polls and the stock market in the USA.

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

An increase in outsourcing of consultancy services has been observed during procurement and delivery of public-sector infrastructure projects. However, the incidence of project failure has continued unabated despite this shift by public-sector entities. Also, there appears to be limited literature focussed on seeking to provide the rationale governing the decision to outsource or insource consultancy services by public-sector organisations. The purpose of this study was to appraise the performance of public-sector projects in which consultancy services have been outsourced or insourced. These are the gaps which this study was undertaken to fill.

A grounded theory methodology (GTM) research design was adopted based on the nature of evidence sought and gathered from a Provincial Department of Public Works and Infrastructure (PDPWI) in South Africa. Data was obtained from a mixture of semi-structured interviews and project-specific documents spanning a five-year period and was analysed according to the procedures associated with GTM. Accordingly, open coding, axial coding and pattern matching were carried out at several intervals to develop categories and themes.

The findings of the study showed the absence of a structured approach within the PDPWI for facilitating decisions pertaining to outsourcing or insourcing consultancy services within construction projects. Furthermore, the study established that both approaches yielded similar results across all performance facets of cost, time and quality. In addition, a detailed insight into the steps required for the successful application of GTM in built environment research has been provided in the study.

Limited studies have been undertaken to compare the impact of either outsourced or insourced services on the organisational and project performance. This was the gap to which the study reported in this paper was undertaken to contribute.

Previous studies have postulated that an advance payment system (APS) positively impacts the contractor's working capital and is paramount to ensuring an efficient and effective project cash flow process. However, scant research has been undertaken to empirically establish the cash flow performance and domino effect of APS on project and organisational performance.

The epistemological design adopted a positivist philosophical stance augmented by deductive reasoning to explore the phenomena under investigation. Primary quantitative data were collected from 504 Construction Industry Development Board (CIDB) registered contractors (within the grade bandings 1–9) in South Africa. A five-point Likert scale was utilised, and subsequent data accrued were analysed using structural equation modelling (SEM).

Emergent findings reveal that the mandatory use of an APS does not guarantee a positive project cash flow, an improvement in organisational performance or an improvement in project performance.

The ensuing discussion reveals the contributory influence of APS on positive cash flow and organisational performance, although APS implementation alone will not achieve these objectives. Practically, the research accentuates the need for various measures to be concurrently adopted (including APS) towards ensuring a positive project cash flow and improved organisational and project performance.

There is limited empirical research on cash flow performance and the domino effect of APS on project and organisational performance in South Africa, nor indeed, the wider geographical location of Africa as a continent. This study addresses this gap in the prevailing body of knowledge.

Studies show that building information modelling (BIM) technology can improve construction productivity regarding the design, construction and maintenance of a project life cycle in the 21st century. Revit has been identified as a frequently used tool for delivering BIM in the built environment. Studies about BIM technology via Revit are scarce in training middle-level workforce higher education institutions. Thus, this study aims to investigate the relevance of BIM technology and offer measures to promote digitalisation in Nigeria’s built environment polytechnic undergraduates via Revit.

Given the unexplored nature of training the middle-level workforce in Nigeria, 37 semi-structured virtual interviews were conducted across Nigeria, and saturation was achieved. The participants were knowledgeable about construction-related BIM. The researchers used a thematic analysis for the collected data and honed them with secondary sources.

Improved visualisation of design, effective and efficient work productivity, automatic design and quantification, improved database management and collaboration and data storage in the centrally coordinated model, among others, emerged as BIM’s benefits. BIM technology via Revit is challenging, especially in Nigeria’s polytechnic education curriculum. The 24 perceived issues were grouped into government/regulatory agencies-related, polytechnic management-related and polytechnic undergraduate students-related hindrances in Nigeria’s built environment.

This study is limited to BIM implications for Nigeria’s built environment polytechnic undergraduates.

This study contributes to the literature paucity in attempting to uncover perceived issues hindering the implementation of BIM technology via Revit in training Nigeria’s built environment polytechnic undergraduates via a qualitative approach.

Data represents a critical resource that enables construction companies’ success; thus, its management is very important. The purpose of this study is to assess the benefits of construction data risks management (DRM) in the construction industry (CI).

This study adopted a quantitative method and collected data from various South African construction professionals with the aid of an e-questionnaire. These professionals involve electrical engineers, quantity surveyors, architects and mechanical, as well as civil engineers involved under a firm, or organisation within the province of Gauteng, South Africa. Standard deviation, mean item score, non-parametric Kruskal–Wallis H test and exploratory factor analysis were used to analyse the retrieved data.

The findings revealed that DRM enhances project and company data availability, promotes confidentiality and enhances integrity, which are the primary benefits of DRM that enable the success of project delivery.

The research was carried out only in the province of Gauteng due to COVID-19 travel limitations.

The construction companies will have their data permanently in their possession and no interruption will be seen due to data unavailability, which, in turn, will allow long-term and overall pleasant project outcomes.

This study seeks to address the benefits of DRM in the CI to give additional knowledge on risk management within the built environment to promote success in every project.