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Article
Publication date: 10 April 2024

Thomas Wojciechowski

While prior research has established that traumatic brain injury (TBI) is a risk factor for violent offending, there is little understanding of mechanisms that may underpin this…

Abstract

Purpose

While prior research has established that traumatic brain injury (TBI) is a risk factor for violent offending, there is little understanding of mechanisms that may underpin this relationship. This is problematic, as a better understanding of these mechanisms could facilitate more effective targeting of treatment. This study aims to address these gaps in the extant literature by examining TBI as a predictor of violent offending and test for mediation effects through cognitive constructs of dual systems imbalance and hostility among a sample of justice-involved youth (JIY).

Design/methodology/approach

The Pathways to Desistance data were analyzed. The first three waves of this data set comprising the responses of 1,354 JIY were analyzed. Generalized structural equation modeling was used to test for direct and indirect effects of interest. A bootstrap resampling process was used to compute unbiased standard errors for determining the statistical significance of mediation effects.

Findings

Lifetime experience of TBI was associated with increased violent offending frequency at follow-up. Hostility significantly mediated this relationship, but dual systems imbalance did not. This indicated that programming focused on reducing hostility among JIY who have experienced TBI could aid in reducing violent recidivism rates.

Originality/value

To the best of the author’s knowledge, this study was the first to identify significant mediation of the relationship between TBI and violent offending through hostility.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 24 April 2024

Jan Mei Soon-Sinclair, Rounaq Nayak and Louise Manning

The 2008 Chinese melamine milk scandal resulted in six reported fatalities and affected around 300,000 children, of whom 54,000 were hospitalised. Previous studies have used…

Abstract

Purpose

The 2008 Chinese melamine milk scandal resulted in six reported fatalities and affected around 300,000 children, of whom 54,000 were hospitalised. Previous studies have used linear approaches to examine the root causes of the melamine milk scandal.

Design/methodology/approach

In the present study, we applied a systems approach to the melamine milk scandal to identify the complex systems-level failures across the supply chain leading to the incident and why food fraud incidents such as this occurred in the dairy sector. Additionally, systemic failures associated with food fraud vulnerability factors were considered (i.e. opportunities, motivation and control measures).

Findings

48 contributory factors of influence were identified and grouped across six sociotechnical levels across the Chinese dairy system, from government to equipment and surroundings. Lack of vertical integration (processes and communication) contributed to the failure. When viewed from a broader perspective, the melamine milk scandal can be linked to a series of human errors and organisational issues associated with government bodies, the dairy supply chain, individual organisations and management decisions and individual actions of staff or processes.

Practical implications

This approach is of value to policymakers and the industry as it supports public health investigations of food fraud incidents and proactive food safety management.

Originality/value

To the best of our knowledge, this is the first study to analyse a food safety or fraud incident using the AcciMap approach and the food fraud vulnerability assessment (FFVA) technique. AcciMap analysis is applied to both unintentional and intentional aspects of the incident.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 5 April 2024

Alexander Conrad Culley

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

The paper makes several recommendations that, if adopted, could help exchanges to increase the potency of their enforcement programmes.

Originality/value

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.

Details

Journal of Financial Regulation and Compliance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 17 April 2024

Hassan Jamil, Tanveer Zia, Tahmid Nayeem, Monica T. Whitty and Steven D'Alessandro

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However…

Abstract

Purpose

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.

Design/methodology/approach

The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.

Findings

The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.

Originality/value

The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

Article
Publication date: 16 April 2024

Parveen Siwach and Prasanth Kumar R.

This study aims to outline the research field of initial public offerings (IPOs) pricing and performance by combining bibliometric analysis with a systematic literature review…

Abstract

Purpose

This study aims to outline the research field of initial public offerings (IPOs) pricing and performance by combining bibliometric analysis with a systematic literature review process.

Design/methodology/approach

The study uses over three decades of IPO publication records (1989–2020) from Scopus and Web of Science databases. An analysis of keyword co-occurrence and bibliometric coupling was used to gain insights into the evolution of IPO literature.

Findings

The study categorized the IPO research field into four primary clusters: IPO pricing and short-run behaviour, IPO performance and influence of intermediaries, venture capital financing and top management and political affiliations and litigation risks. The results offer a framework for delineating research advancements at different stages of IPOs and illustrate the growing interest of researchers in IPOs in recent years. The study identified future research potential in the areas of corporate governance, earning management and investor sentiments related to IPO performance. Similarly, the study highlighted the opportunity to test multiple theoretical frameworks on alternative investment platforms (SME IPO platforms) operating under distinct regulatory environments.

Originality/value

To the best of the authors’ knowledge, this paper represents the first instance of using both bibliometric and systematic review to quantitatively and qualitatively review the articles published in the area of IPO pricing and performance from 1989 to 2020.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 1 May 2024

Kausar Yasmeen

This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging…

Abstract

Purpose

This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging the gap between theory and practice.

Design/methodology/approach

Using a systematic literature review, this study focuses on scholarly works published from 1992 to 2023, uses thematic analysis and engages with subject experts to craft a framework for ISE.

Findings

The study identified 39 sub-dimensions grouped into 13 core dimensions. These findings highlight the multifaceted impact on ISE, emphasizing its commitment to ethical, socially responsible practices and achieving lasting social impact through collaborative, innovative approaches guided by Islamic principles.

Research limitations/implications

Limitations include regional focus, lack of longitudinal data and absence of quantitative testing for the framework. Future research should expand scope, use quantitative analysis and explore gender dynamics, policy implications and standardized impact metrics to enhance the framework’s robustness.

Practical implications

The study’s comprehensive framework aids ISE practitioners in aligning their ventures with Islamic ethics and social impact. As interest in ISE grows, particularly in Muslim-majority contexts, this research facilitates the integration of Islamic values into social entrepreneurship, addressing pressing societal challenges.

Originality/value

This study contributes to the field of ISE by proposing a meticulously crafted framework that synthesizes Islamic principles and social entrepreneurship concepts. It stands out as a unique endeavor that bridges the gap between theory and practice in ISE, offering practical guidance while enriching the scholarly discourse on the subject.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 12 April 2024

Xin-Yi Wang, Bo Chen and Na Hou

The purpose of this study is to examine the impact of political relations on trade in strategic emerging industries (SEIs) in the Belt and Road initiative (BRI) associated…

Abstract

Purpose

The purpose of this study is to examine the impact of political relations on trade in strategic emerging industries (SEIs) in the Belt and Road initiative (BRI) associated countries. This investigation encompasses not only from the perspective of bilateral political relations but also the political intervention of third parties.

Design/methodology/approach

The study employs the temporal exponential random graphmodel to analyze the dynamic structure and influencing factor of SEIs trade network among 150 BRI-associated countries from 2015 to 2020.

Findings

The results indicate that the trade of SEIs in the BRI-associated countries exhibits a pattern of concentrated exporters and decentralized importers. Amicable bilateral political relations foster trade cooperations in SEIs, while political pressure from the United States has the opposite effect. Furthermore, compared with the influence of third parties, the BRI has created a more robust trade environment characterized by political mutual trust.

Practical implications

BRI-associated countries should strengthen their political communication, and endeavor to transform political consensus and shared vision into concrete collaborative projects, while mitigating geopolitical uncertainties through a sound risk evaluation system. Moreover, they should establish a more transparent and consistent consultation mechanism and leverage the BRI trade network to foster balanced and mutually beneficial partnerships that minimize rivalry and dependence on a single market.

Originality/value

This study goes beyond observed trade cost and incorporates the political factor into the determinants of the BRI trade, thereby expanding the theoretical boundaries of existing BRI research. Also, this study employs bilateral trade data to construct SEIs trade networks (SEITNs) along the BRI route. It provides a comprehensive understanding of the dynamic determinates of the SEITNs will provide valuable practical guidance for enhancing and expanding trade and cooperation among BRI-associated countries.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 10 April 2024

Tze Yin Khaw, Azlan Amran and Ai Ping Teoh

This paper aims to explore the factors affecting cybersecurity implementation in organizations in various countries and develop a cybersecurity framework to improve cybersecurity…

Abstract

Purpose

This paper aims to explore the factors affecting cybersecurity implementation in organizations in various countries and develop a cybersecurity framework to improve cybersecurity practices within organizations for cybersecurity risk management through a systematic literature review (SLR) approach.

Design/methodology/approach

This SLR adhered to RepOrting Standards for Systematics Evidence Syntheses (ROSES) publication standards and used various research approaches. The study’s article selection process involved using Scopus, one of the most important scientific databases, to review articles published between 2014 and 2023.

Findings

This review identified the four main themes: individual factors, organizational factors, technological factors and governmental role. In addition, nine subthemes that relate to these primary topics were established.

Originality/value

This research sheds light on the multifaceted nature of cybersecurity by exploring factors influencing implementation and developing an improvement framework, offering valuable insights for researchers to advance theoretical developments, assisting industry practitioners in tailoring cybersecurity strategies to their needs and providing policymakers with a basis for creating more effective cybersecurity regulations and standards.

Details

Journal of Systems and Information Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1328-7265

Keywords

Article
Publication date: 2 May 2024

Lum Çollaku, Arbana Sahiti Ramushi and Muhamet Aliu

This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of…

Abstract

Purpose

This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of moral justification in explaining the link between selfishness and intention to fraud.

Design/methodology/approach

Data were collected with the help of a structured questionnaire. The final sample includes 240 accounting certified professionals. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling.

Findings

The results of this study show that selfishness has no direct impact on the intention to commit fraud. However, selfishness does have a positive impact on moral justification. Furthermore, the study found that moral justification mediates the relationship between selfishness and fraud intention.

Practical implications

This study provides important implications for accounting firms and other organizations and recommends that they implement the necessary practices to reduce the fraudulent intentions of certified accounting professionals while simultaneously reducing selfishness and moral justification.

Originality/value

This research is among the few studies in the accounting field that address the mediating role of moral justification in the relationship between selfishness and fraud intention among certified accounting professionals.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 18 April 2024

Thuy Thanh Tran, Roger Leonard Burritt, Christian Herzig and Katherine Leanne Christ

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and…

Abstract

Purpose

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Design/methodology/approach

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Findings

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

Practical implications

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

Originality/value

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

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