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This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory, which posits that opportunity, rationalization and pressure are key factors for fraudulent behavior, this study investigates how these elements interact and contribute to academic dishonesty among students.

In this study, data on how accounting students used ChatGPT to cheat was acquired from 279 accounting students in Jordanian public universities over the course of two months, from January 2023 to March 2023, through previously tested and validated questionnaires. The main tool for gathering data was a questionnaire distributed online using Microsoft Forms.

The results show that all of the fraud triangle factors are significant determinants of student academic dishonesty and student misuse of ChatGPT. The findings of this research can be used to guide the development of technology-based preventative measures.

This study provides valuable insights into the motivations and factors that drive students to engage in academic dishonesty and sheds light on the broader issue of technology-assisted academic dishonesty and its impact on the educational system. This study’s contribution is significant, as it sheds light on a pressing issue in education and provides valuable information for educators and policymakers to address the problem and improve academic standards.

Nurse leaders are challenged by ethical issues in today’s complex health-care settings. The purpose of this study was to describe and analyze key elements of moral distress identified by nurse leaders from health-care systems in the USA, Germany, Austria and Switzerland. The aim was to develop an understanding of distressing ethical issues nurse leaders face in the USA and three German-speaking European countries.

This descriptive cross-sectional study surveyed a convenience sample of nurse leaders in the USA, Germany, Austria and Switzerland. The voluntary, anonymous survey also included qualitative questions and was distributed using the Qualtrics® platform. A thematic analysis of the qualitative data in each country was carried out and a comparative analysis identified similarities and differences between the groups of nurse leaders comparing the US data to that from three German-speaking European countries.

The survey was completed by 316 nurse leaders: Germany, Austria, and Switzerland (n = 225) and the USA (n = 91). Similar themes identified as causing all nurse leaders moral distress included a lack of individual and organizational integrity, hierarchical and interprofessional issues, lack of nursing professionalism, patient care/patient safety concerns, finances negatively impacting care and issues around social justice. Within these six themes, there were also differences between the USA and the three German-speaking European countries.

Understanding the experiences associated with distressing ethical situations can allow nurse leaders and organizations to focus on solutions and develop resilience to reduce moral distress in the USA and three German-speaking European countries.

The 50th anniversary of Fox's Beyond Contract and Man Mismanagement coincides with another vital contribution to the sociology of work from 1974: Braverman's Labor and Monopoly Capital. This article analyses these two scholars' complementary approaches to job design and the extent to which Fox's ideas influenced subsequent labour process thought.

The article's methodological approach is a historiographical reading of Fox and Braverman's thought in the context of their times and later scholarship.

The article demonstrates that despite some noteworthy overlap with Braverman concerning scientific management, Fox's insights were marginal to later iterations of labour process analysis. It delves into the reasons for this relative neglect, providing an understanding of the dynamics at play.

This paper's value lies in its combined industrial relations and labour process historiography. It offers a fresh perspective on Alan Fox's relationship to the latter field of study.

This purpose of this paper is to report on the development of an evidence-informed framework created to facilitate the formulation of generative artificial intelligence (GenAI) academic integrity policy responses for English medium instruction (EMI) higher education, responding to both the bespoke challenges for the sector and longstanding calls to define and disseminate quality implementation good practice.

A virtual nominal group technique engaged experts (n = 14) in idea generation, refinement and consensus building across asynchronous and synchronous stages. The resulting qualitative and quantitative data were analysed using thematic analysis and descriptive statistics, respectively.

The GenAI Academic Integrity Policy Development Blueprint for EMI Tertiary Education is not a definitive mandate but represents a roadmap of inquiry for reflective deliberation as institutions chart their own courses in this complex terrain.

If repeated with varying expert panellists, findings may vary to a certain extent; thus, further research with a wider range of stakeholders may be necessary for additional validation.

While grounded within the theoretical underpinnings of the field, the tool holds practical utility for stakeholders to develop bespoke policies and critically re-examine existing frameworks.

As texts produced by students using English as an additional language are at risk of being wrongly accused of GenAI-assisted plagiarism, owing to the limited efficacy of text classifiers such as Turnitin, the policy recommendations encapsulated in the blueprint aim to reduce potential bias and unfair treatment of students.

The novel blueprint represents a step towards bridging concerning gaps in policy responses worldwide and aims to spark discussion and further much-needed scholarly exploration to this end.

The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.

To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using a cross-sectional survey design, the authors collected primary data of 160 financial managers of firms in Iran using structured questionnaires. The research sample selected was based on Cohen et al.’s (2000) table. To test the research hypotheses, analysis of variance was used.

The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that reducing the honesty-humility of financial managers increases the impact of social pressure on aggressive financial reporting.

This finding provides significant evidence for auditor, managers and policymakers in Iran. Policymakers, auditor and company managers can emphasize compliance with the code of ethics, internal control and corporate governance to increase ethics and reduce negative economic consequences.

To the best of the authors’ knowledge, this is the first case in an emerging economy to survey the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Also, this study contributes to understanding how factors at the individual, social and organizational level combine to influence financial managers’ aggressive financial reporting behavior.

The role of academic libraries in dissemination of information and facilitating research of academic community is well-established world over. However, a significant role of libraries in ensuring fair use of information to promote an ethical research culture at the higher education institutes is also flourishing. This study aims to explore the perceived causes of unethical use of literature by university scholars and deterrents to plagiarism in universities of Pakistan.

The design of the study was qualitative, and interviews were conducted on nine university library heads in Pakistan who were officially administrating anti-plagiarism (Turnitin) software service at their universities and were providing “similarity index certification” of PhD and MPhil research work through the software. They were purposively selected for the interviews because of their direct interaction with the researchers and faculty on matters of information searching as well as its ethical use. The study is based on PhD thesis work of the first author.

The findings of the study depicted that conceptual unawareness of plagiarism, lack of information skills, socio-cultural factors and weak policies were the prime reasons for unethical research practices among graduate scholars. Participants were positive that a role of university library in combating plagiarism through provision of anti-plagiarism software and guidance could prove more beneficial for both the researchers and libraries.

Multiple studies have been conducted, in and out of south Asian region, to gather the views of the students and faculty on the matters of academic misconduct. However, no study was found presenting the views of the other stakeholders in promotion of academic integrity. To the best of the authors’ knowledge, this study is first of its kind in South Asian context and provided observation-based views of a group of university library heads who are also administrating anti-plagiarism service in their universities on the causes and deterrents to plagiarism.

The primary purpose of this study is the development of Zimbabwe's rescue culture. The current framework for rescue operations was shaped by the historical development of laws pertaining to insolvency and liquidation. Socioeconomic pressures in Zimbabwe can be attributed to some of the main factors that led to the need for rescue legislation and restructuring, which in turn fueled the shift from a culture that supported credit to one that supported debtors. The aim of this study is to offer an overview of the key ideas and principles of the corporate rescue programs now implemented in Mauritius and to investigate the ways in which these ideas and principles impacted the newly enacted Zimbabwean Insolvency Act.

This study adopts a comparative legal approach using Zimbabwe and Mauritius as comparative case studies. The fact that both countries are former British colonies and their insolvency legal framework inspired by common law makes them appropriate to be compared. Legislation and case law are used to conduct the comparative study with the aim of Zimbabwe drawing lessons from the Mauritian legal framework on insolvency. Mauritius is a nearly ideal subject for a comparative case study because of its vibrant and fairly successful bankruptcy law framework, as well as its fictional corporate rescue culture. These might provide Zimbabwe with some motivation and guidance.

The legal framework on insolvency in Zimbabwe has been found to be too stringent and does not provide companies with any lifeline. There is arguably a tendency of forcing companies out of business rather than implementing a rescue culture. Selected aspects of the Mauritian legal framework on insolvency can be mapped onto the Zimbabwean system to implement a much-needed rescue culture given its challenging economic context.

This study contributes to comparative legal literature in the field of insolvency. It is among the very few research work that compares the legal structure on insolvency of Zimbabwe and Mauritius in a collaborative endeavor to enhance the insolvency law and its application in Zimbabwe.

This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

This study uses quarterly data from 2017 to 2021 to draw conclusions, with a sample consisting of 486 firm-year observations for 27 Egyptian companies listed on the Standard and Poor’s/Egyptian Stock Exchange ESG index. This study uses both firms’ ESG scores and the Beneish Model, an earnings detection model, as proxies for FRQ. COVID-19 effects on ESG performance and FRQ were examined by using Pearson’s correlation coefficient and two-stage least squares.

COVID-19 has a significant impact on the link between ESG and FRQ. This implies that corporations with high ESG performance are less likely to manipulate earnings (having a low M-score) and thus provide high FRQ during the COVID-19 pandemic. Moreover, there is a significant positive relationship between firm size, leverage and M-Score, indicating that large firms typically present a high FRQ.

The sample size and data availability are the main research limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR).

This research has practical implications for market regulators seeking to establish a legislative framework and enhance guidance to mandate managers to provide ESG data and CSR reports appropriate for Egypt and other developing economies in times of crisis.

Promoting the adoption of ESG practices in business, particularly during crises, has the potential to effectively provide high-quality and reliable financial reporting required for investment.

This study aspires to address notable deficiencies in the pertinent literature concerning the relationship between ESG performance and FRQ during COVID-19. To the best of the authors’ knowledge, little is known about how ESG performance changes in response to pandemics in emerging markets. To address this gap, this study examines the effects of COVID-19 on the relationship between ESG performance and FRQ in Egyptian-listed firms from 2017 to 2021.