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This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

Scholarly interest in the business effects of organised crime (OC) has recently increased. This study aims to conduct a systematic literature review (SLR) on the conditions under which OC could pose a threat to or take control of firms within a particular context.

We use narrative synthesis and thematic analysis, with a sample of 46 theoretical and empirical studies published over the past 30 years on the relationship between OC and firms within the disciplines of Business, Management and Accounting (BMA).

SLR and thematic analysis show that scholarly interest has focused on four key domains: OC as a firm, the impact of OC on firms, firms’ efforts to counter OC’s influence and governmental interventions. Using medical metaphors, we also develop a diagram depicting the interplay between OC and firms within the BMA literature.

This study contributes to the literature shaping an agenda to steer future research towards these four key themes. The effectiveness of anti-OC tools and measures depends on a thorough understanding of local norms, behaviours and business practices. In addition to measurement and methodological challenges, several grey areas remain, including the distinction between criminal enterprises and legitimate businesses. Ambiguities also surround the circumstances under which the OC preys upon firms or employs them to establish dominance over a territory.

Islam describes business as a legitimate means of halal income. However, little is known about what attracts people towards Islamic entrepreneurship or halalpreneurship. By applying the theory of planned behaviour, this study aims to contribute to this underexplored area by investigating the factors that affect Islamic entrepreneurial intention (IEI).

This study examined a mediation model using two country samples. First, the hypotheses were tested on a sample recruited from a high-income economy (i.e. Saudi Arabia) using structural equation modelling in AMOS V26. The authors then conducted a replication study to investigate the robustness of the findings using a sample recruited from a lower-middleincome economy (i.e. Bangladesh) and a different analysis technique, the PROCESS mediation model in SPSS V25.

The findings suggest that IEI depends on four antecedents, namely, attitude towards Islamic entrepreneurship, general entrepreneurial self-efficacy, Islamic entrepreneurial self-efficacy and perceived halal income. These antecedents also mediate the relationship between moral judgement and IEI.

This study offers an empirical framework that captures several perspectives on the formation of IEI. The findings contribute to entrepreneurial intention and motivation research by suggesting factors that motivate individuals to engage in Islamic entrepreneurship.

The findings imply that the framework of IEI can withstand diverse socioeconomic contexts. A novel perspective of this study is that Muslims who are motivated by perceived halal income show greater interest in becoming Islamic entrepreneurs.

This cross-sectional study had several objectives. This paper aims to study the direct effect of teleworking on interpersonal conflict, the mediating role that interpersonal conflict can play between teleworking and psychological well-being, the moderating role emotional intelligence (EI) can play between teleworking and interpersonal conflict and whether this moderation effect can, in turn, be associated with psychological well-being (moderated mediation effect).

Path analyses using Mplus software were performed on a sample of 264 employees from 19 small- and medium-sized organizations.

While teleworking was associated with lower interpersonal conflict, it was not associated with enhanced psychological well-being. Interestingly, workload seemed to be associated with higher interpersonal conflict, while decision authority and support garnered from one’s supervisor seemed to be associated with lower interpersonal conflict. Teleworking was indirectly associated with higher psychological well-being via interpersonal conflict. Finally, EI played a moderating role between teleworking and lower interpersonal conflict. This was, in turn, associated with higher psychological well-being.

EI is an essential skill to develop in the workplace.

A deepened understanding of the role played by EI at work could help organizations to provide positive work environments, both in person and online. This is especially relevant today, with the continued increase in teleworking practices and the resulting rapidly changing interpersonal relationships.

This study aims to assess the alignment of South Korea’s government-certified social enterprises (GCSEs) with prevailing social enterprise (SE) models, notably the entrepreneurial nonprofit, social cooperative and social business models delineated in the “Emergence of Social Enterprises in Europe” (Defourny and Nyssens, 2012, 2017a, 2017b) and the “principle of interest” frameworks (Defourny et al., 2021). Thereby, it seeks to situate these enterprises within recognized frameworks and elucidate their hybrid identities.

Analyzing panel data from 2016 to 2020 for 259 GCSEs, this study uses tslearn for k-means clustering with dynamic time warping to assess their developmental trajectories and alignment with established SE models, which echoes the approach of Defourny et al. (2021). We probe the “fluid” identities of semi-public sector SEs, integrating Gordon’s (2013) notion that they tend to blend various SE traditions as opposed to existing in isolation.

Results indicate that GCSEs do align with prevalent SE frameworks. Furthermore, they represent a spectrum of SE models, suggesting the versatility of the public sector in fostering diverse types of SEs.

The concept of a semi-public sector SE model has been relatively uncharted, even though it holds significance for research on SE typologies and public sector entrepreneurship literature. This study bridges this gap by presenting empirical evidence of semi-public SEs and delineating the potential paths these enterprises might take as they amalgamate various SE traditions.

This study aims to investigate the impact of social media fitness influencers (SMFIs) on buyers’ purchase decisions by analyzing the factors that determine their influence. Furthermore, it aims to determine the relative influence of different genders of SMFIs on buyers’ decisions regarding supplement purchases.

The research consisted of two phases: a contextual study examining the characteristics of social media influencers and their impact on supplement purchase decisions and a comparative study comparing the influence of different genders of social media influencers. A survey was conducted online involving 426 Thai social media users who follow influencers to obtain the results for both phases.

The results revealed that information credibility and expertise were significant characteristics of SMFIs that had a significant impact on buyers’ purchase decisions. However, other characteristics such as the number of followers, content and attractiveness of SMFIs did not show any correlation with the buyers’ purchase decisions. Additionally, the study identified a positive influence of gender matching between SMFIs and respondents on purchase decisions.

This study emphasizes how the characteristics of social media influencers in Thailand influence buyers’ decisions to purchase dietary supplements.

The purpose of this paper is to investigate the most recurrent variables characterizing the collaborative relationships of industrial symbiosis (IS) (hereinafter also referred to as “anatomic” variables) established in the attempt to adopt circular economy (CE) by collecting evidence from a rich empirical set of implementation cases in Italy.

The current literature on IS was reviewed, and a content analysis was performed to identify and define the “anatomic” variables affecting its adoption in the circular economy. We followed a multiple-case study methodology investigating 50 cases of IS in Italy and performed a content analysis of the “anatomic” variables characterizing each case.

This research proposes the “anatomic” variables (i.e. industrial sectors involved, public actors involvement, governmental support, facilitator involvement and geographical proximity) explaining the cases of IS in the circular economy. Each “anatomic” variable is discussed at length based on the empirical evidence collected, with a particular reference to the impact on the different development strategies (i.e. “bottom-up” and “top-down”) in the cases observed.

Current literature on IS focuses on a sub-set of variables characterizing collaboration in IS. This research builds on extant literature to define a new framework of five purposeful “anatomic” variables defining IS in the circular economy. Moreover, we also collect and discuss a broad variety of empirical evidence in what is a still under-investigated context (i.e. Italy).

Teleworking, working from home and flexible work have gained popularity over the last few years. A shift in policies and practices in the workplace is required owing to the COVID-19 pandemic accelerating current trends in work-from-everywhere (WFE) research. This article presents a systematic literature review of WFE research from 1990 to early 2023 to understand the transformation of the field.

The Web of Science database was used to conduct this review based on rigorous bibliometric and network analysis techniques. The prominence of the research studied using SPAR-4-SLR and a collection of bibliometric techniques on selected journal articles, reviews and early access articles. Performance and keyword co-occurrence analysis form the premise of cluster analysis. The content analysis of recently published papers revealed the driving and restraining forces that help define and operationalize the concept of WFE.

The major findings indicate that the five established and accelerated trends from cluster analysis are COVID-19 and the pandemic, telework(ing), remote working, work from home and well-being and productivity. Driving and restraining forces identified through content analysis include technological breakthroughs, work–life integration challenges, inequality in the distribution of jobs, gender, shifts in industry and sector preferences, upskilling and reskilling and many more have been published post-COVID in the restraining forces category of WFE.

A key contribution of this pioneering study of “work from everywhere” is the linking of the bibliometric trends of the past three decades to the influencing and restraining factors during the pandemic. This study illustrates how WFE could be perceived differently post-COVID, which is of great concern to practitioners and future researchers.

A wide range of publications on WFE and multiple synonyms can create confusion if a systematic and effective system does not classify and associate them. This study uses both bibliometric and scientometric analyses in the context of WFE using systematic literature review (SLR) methods.

The purpose of this study is to analyze the potential mediating role of employee engagement in the relationship between gratitude and subjective well-being (SWB) of employees working in the information technology (IT) sector in India. The study investigated a moderated mediation model for gratitude and SWB, treating employee engagement as a mediator and gender as a moderator.

Data was collected from 162 professionals working IT sector in India. Process Macro, AMOS and IBM SPSS 22 were used to analyze the mediation and moderation effects.

The results depicted that employee engagement fully mediates the positive association between gratitude practice and the SWB of employees as well as the demographic variable; gender also demonstrated a full moderation effect between them.

This research may be one of the few studies from the Indian context that explore whether gratitude practiced by employees working in the IT sector can play a significant role in impacting their SWB. Past research models had not introduced employee engagement’s indirect impact on the examined variables.