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The purpose of the study is to examine the impact of corporate reputation (hereafter CR) and the degree of economic development on firms’ cost of capital remains unresolved. This study addresses these issues.

Using a global sample across 20 countries, the study investigates the discrete and joint effects of CR and jurisdictional economic development on the cost of equity (COE) and cost of debt (COD) capital. The analysis encompasses a dual data set, comprising 1,308 observations for COE and 1,223 observations for COD, allowing for a comprehensive exploration of these dynamics.

The findings indicate that CR leads to a reduction in the cost of capital for reputable firms. Nevertheless, the extent of this decrease varies per type of capital and firm’s reputation level and is contingent upon the economic development level within the firm’s jurisdiction. Particularly noteworthy is the moderating effect of economic development on CR, which shows that COE capital tends to be lower for reputable firms operating in economically developed jurisdictions. Albeit, this is not the case for COD capital for reputable firms in similarly developed jurisdictions.

This study illustrates that effective CR management, aimed at reducing the cost of capital, necessitates a combination of the firm’s unique competitive advantage and the economic development context of its jurisdiction to truly achieve its intended goal.

To the best of the authors’ knowledge, this is the first global study to explore the impact of CR on both COE and COD capital. Furthermore, this study is primarily towards understanding the moderating role of economic development in the relationship between CR and cost of capital.

This paper aims to investigate the risk of corruption in several countries based on the cultural dimensions of Hofstede and institutional quality (IQ).

Data was collected from the Corruption Perception Index, Hofstede index and Worldwide Governance Indicators in 92 countries. Structural equation modeling based on partial least squares was used to test the proposed model.

The findings support the fraud triangle theory, which states that high transparency of individualist cultural attitudes and institutional control mechanisms reduces the opportunities for fraud to occur. From this research, it is also concluded that culture is a factor that tends to be constant and difficult to change.

Research limitations include: First, it is limited to the number of samples, where the number of samples depends on the availability of data. However, only 92 countries intersect and have complete information. Second, this study only uses individualism from the Hofstede cultural dimension to see the risk of corruption.

The result of this study implicates the policymakers in government agencies to increase IQ to reduce the risk of corruption.

This is a preliminary study that discusses national culture (NC) and corruption, as well as the effect of the mediating variable, namely, the IQ. By including IQ, the authors hope that the impact of the effects of NC on corruption risk can be clarified.

This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence.

The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses.

The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The results also showed the BC improves the collection of sufficient and appropriate audit evidence when auditing AEs.

This study did not address all the risks associated with auditing AEs, including fraud, detection, sampling and nonsampling risks, and the procedures and tests for auditing AEs.

There are several implications of this research, including that it informs the revision of auditing standards and guidelines to correspond with successive technological changes, which subsequently clarify the roles and responsibilities of auditors, and the study findings will also cause changes to the design and form of audit procedures so as to obtain sufficient and appropriate audit evidence.

To the best of the authors’ knowledge, this study is considered the first of its kind that deals with the effects of audit client’s use of BC on audit AEs in the Middle East and North Africa region. This study also presented different sets of measures as proxies for measuring IR, CR and AE.

This study aims to investigate whether various types of risks faced by the publicly listed commercial banks of India and Bangladesh are driven by market power and provides comparative insights from both economies.

By using the adjusted Lerner index to gauge bank market power and applying the generalised methods of moments (GMM) regression approach, the research delved into the relationship between bank market power and three distinct facets of risk across a sample of 26 publicly listed commercial banks in India and 22 listed banks in Bangladesh spanning from 2011 to 2022.

The results indicate that for Bangladesh, both “competition fragility” and “competition stability” viewpoints coexist simultaneously across all risk types, supporting a nonlinear relationship between market power and risk. However, in the Indian context, a nonlinear association exists only in the case of credit risk, while the relationship with insolvency risk is linear, substantiating the “competition fragility view”. Apart from market power and bank-specific variables, GDP growth rate has emerged as a prominent driver across all risk categories in both countries.

The filtration of banks is a limitation that might have influenced the outcomes. This study recommends that the Reserve Bank of India encourages further bank consolidation. Along the same line, Bangladesh Bank should closely oversee the growing competitive landscape. Furthermore, the regulators must monitor the elevated levels of non-performing loans to reduce credit risk so as to bolster the stability of their respective banking sectors.

This comparative study is the first attempt to analyse the market power and risk relationship and includes a novel bank-specific variable, i.e. technology, apart from other established variables.

This study aims to investigate the moderating role of corporate governance (CG) on the relationship between credit risk (CRs) and financial performance (FP) of banks listed in the Palestine Securities’ Exchange (PEX) and Amman Securities’ Exchange (ASE).

This study used a hypothesis-testing research design to collect data from the annual reports of 21 banks listed on (PEX) and (ASE). Secondary data, annual reports and disclosures were used between from 2009 to 2019. Descriptive and inferential statistics were used, along with correlation analysis to evaluate linear relationships between variables. Data was collected based on panel data, the VIF was used to test multicollinearity and binary logistic regression was used to develop the research model.

The regression results showed the association between CR and firm performance depends on the measurement of each factor applied. The results showed mixed results between loans to total assets (LTA) and nonperforming loans to total loans (NPLs) with FP. LTA has a significant and positive effect on TOBINSQ and return on equity (ROE), but an insignificant and positive effect on return on assets (ROA). On the other hand, NPLs have a significant and negative effect on ROA, whereas NPLs have a weak and positive effect on TOBINSQ. However, there is an insignificant and positive effect of NPLs on ROE. Moreover, the results demonstrated that CG moderated the relationship between CRs and FP of banks. The practical contribution of this paper, for bank policymakers and authorities, the study’s implications are noteworthy. Understanding the varied impacts of different CR measures on FP can help regulators and policymakers design more tailored and effective risk management frameworks for banks.

This study had limitations that future research might be able to address. First, the small size of the sample used in the study included 21 banks listed on the PEX and ASE. Likewise, the ASE and PEX are considered developing stock exchanges, so the results of this study may differ from those of other stock exchanges. Second, only CRs were considered in this study when examining the association between the profitability of Palestinian banks and ASE. Other studies can be undertaken on other nonfinancial risks, such as operational risk, to measure the differences between them and examine their effects on the profitability of Palestinian and Jordanian banks. Other studies might be performed to compare CRs and its impact on profitability in Palestinian and Jordanian banks with those in other Western and Eastern banks. Furthermore, in addition to TOBINSQ, ROA and ROE, researchers can use other financial indicators to measure profitability. This will contribute to substantiating the present study’s findings.

Although several studies have examined the relationship between CRs and FP in developed and developing countries, the results have been mixed. However, this study is one of the few studies that examined the moderating role of CG in association with CRs and FP, especially on Palestinian and Jordanian contexts. Finally, the findings offer policymakers and practitioners of Palestinian and Jordanian contexts.

Mega construction projects (MCPs), which play an important role in the economy, society and environment of a country, have developed rapidly in recent years. However, due to frequent social conflicts caused by the negative social impact of MCPs, social risk control has become a major challenge. Exploring the relationship between social risk factors and social risk from the perspective of risk evolution and identifying key factors contribute to social risk control; but few studies have paid enough attention to this. Therefore, this study aims to systematically analyze the impact of social risk factors on social risk based on a social risk evolution path.

This study proposed a social risk evolution path for MCPs explaining how social risk occurs and develops with the impact of social risk factors. To further analyze the impact quantitatively, a social risk analysis model combining structural equation model (SEM) with Bayesian network (BN) was developed. SEM was used to verify the relationship in the social risk evolution path. BN was applied to identify key social risk factors and predict the probabilities of social risk, quantitatively. The feasibility of the proposed model was verified by the case of water conservancy projects.

The results show that negative impact on residents’ living standards, public opinion advantage and emergency management ability were key social risk factors through sensitivity analysis. Then, scenario analysis simulated the risk probability results with the impact of different states of these key factors to obtain management strategies.

This study creatively proposes a social risk evolution path describing the dynamic interaction of the social risk and first applies the hybrid SEM–BN method in the social risk analysis for MCPs to explore effective risk control strategies. This study can facilitate the understanding of social risk from the perspective of risk evolution and provide decision-making support for the government coping with social risk in the implementation of MCPs.

Artificial intelligence (AI) is increasingly applied by businesses to optimize their processes and decision-making, develop effective and efficient strategies, and positively influence customer behaviors. Businesses use AI to generate behaviors such as customer retention (CR). The existing literature on “AI and CR” is vastly scattered. The paper aims to review the present research on AI in CR systematically and suggest future research directions to further develop the field.

The Scopus database is used to collect the data for systematic review and bibliometric analysis using the VOSviewer tool. The paper performs the following analysis: (1) year-wise publications and citations, (2) co-authorship analysis of authors, countries, and affiliations, (3) citation analysis of articles and journals, (4) co-occurrence visualization of binding terms, and (5) bibliographic coupling of articles.

Five research themes are identified, namely, (1) AI and customer churn prediction in CR, (2) AI and customer service experience in CR, (3) AI and customer sentiment analysis in CR, (4) AI and customer (big data) analytics in CR, and (5) AI privacy and ethical concerns in CR. Based on the research themes, fifteen future research objectives and a future research framework are suggested.

The paper has important implications for researchers and managers as it reveals vital insights into the latest trends and paths in AI-CR research and practices. It focuses on privacy and ethical issues of AI; hence, it will help the government develop policies for sustainable AI adoption for CR.

To the author's best knowledge, this paper is the first attempt to comprehensively review the existing research on “AI and CR” using bibliometric analysis.

The aim of this study is to conduct a comparative analysis between Islamic and conventional banks in terms of whether Islamic banks was more or less resilient/risky than conventional counterparts to the pandemic shock. It also examines the role of capital in improving the performance and stability within the two banking systems.

This study uses 82 banks from MENA (Middle East and North Africa) region for periods across 2011–2020, and employs a dynamic panel data approach to examine the resilience within both banking systems during the Covid-19 pandemic.

The results show that the Covid-19 pandemic has a negative impact on conventional banks' stability. However, Islamic banks performed better and were less risky than conventional ones. Banks with high-quality capital are more effective at controlling their risks and improving their performance during the pandemic.

The results offer important financial observations and policy implications to many stakeholders engaging with banks. Actually, the findings of this study facilitate to the stakeholders and bankers to have an alluded picture about determinants of risk and performance. The results can be used by bankers’ policy decision-makers to improve and enhance their consideration for risk management, taking into consideration the type of banking systems.

Compared to the various studies on the stability of Islamic and conventional banks, researchers have not sufficiently addressed the effect of the Covid-19 pandemic on risk and performance. Moreover, none of these studies has examined if Islamic banks was more or less resilient/risky than conventional counterparts to the pandemic shock. This leads the authors to identify the similarities and differences between two types of banks in the MENA region in a pandemic shock context.

Reputation transfer between countries and companies, and its impact on the internationalization process of organizations is an emerging topic in the international business and marketing field. Using the resource-based view (RBV) and institutional theory as a theoretical framework, this study aims to describe the relationship between Colombia's reputation and its companies' perception from the perspective of the food and software industries.

This qualitative, exploratory and descriptive study is based on data collected through the application of 24 interviews with experts and Colombian and global company's leaders. An analysis of the concepts, categories and relationships was conducted, followed by thick descriptions.

There is reputation transfer between countries and organizations in the following cases: (1) during initial stages of the internationalization process, (2) within companies and industries that share values with the country of origin perceptions and (3) when the country of origin institutional context leverages the reputation transfer between companies and countries.

It contributes to the field by helping to the conceptualization of the process and adding important elements to the transfer process, such as actors and values, especially in country repositioning cases.

The study provides inputs to policymakers for the creation of the country brand and the management of country image, and to businesses in their corporate image and reputation strategies.

The uniqueness of this paper is based on the analysis of reputation transfer in an emerging country that is repositioning its image and reputation.

To encourage entrepreneurship, which accelerates economic growth by increasing employment opportunities and competitiveness, stakeholders must conduct studies and develop policies that consider both the current situation and future expectations. This study aims to examine the environmental and personal factors that influence students’ entrepreneurial intentions (EIs), using a model based on the theory of planned behaviour (TPB) and social cognitive theories (SCT).

This study proposed an institutional framework demonstrating contextual features to achieve this objective. This theoretical framework is evaluated using a sample of 375 university students in Türkiye.

The empirical findings can help policymakers develop effective policies to encourage entrepreneurship.

The study focuses on EIs; it is possible that even if a participant indicated a high EI in the survey, they will ultimately pursue a completely different career path.

The study also contributes to entrepreneurship literature studies investigating the relationships between the TPB and SCT.

By testing specific hypotheses for Türkiye, this study contributes to the demand for entrepreneurship research in countries that are major global players but have vastly different sociocultural contexts than Western countries.

The study draws a theoretical model that explains the factors affecting the EIs of university students and attempts to explain the EIs of university students with and without business education within this model.