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This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

The COVID-19 pandemic impacted the food and beverage sector very severely. The complete breakdown of the supply chain and lack of customers was particularly challenging for start-ups in the industry. Those that survived were the ones who made a timely and smooth transition in business models to become more technology driven. However, the issues faced and the ground realities of the extent of struggle that these start-ups went through are less understood in the scholarly literature, with most accounts being anecdotal. The purpose of this paper is to address these issues.

The present study attempts to bridge this gap by conducting a qualitative study to collect data from 35 owners/employees of food and beverage start-ups and using the grounded theory approach to code it and identify key themes.

Content analysis of the 35 responses revealed three main themes: the impact of the COVID-19 pandemic on operations of food and beverage start-ups, challenges due to the onset of the COVID-19 pandemic and combating the pandemic, divided into seven subthemes: differences in operations pre- and post-COVID, key changes experienced in operations post-COVID, problems arising in operations due to the pandemic, problems in the use of digital marketing due to the pandemic, problems in the use of technological platforms due to the pandemic, using innovative approaches and technological innovations and using disruptive technologies.

The study contributes novel insights by investigating the changes experienced by food and beverage start-ups due to the pandemic, the innovations introduced by them and the perception about the role of disruptive technologies in their postpandemic operations of food and beverage start-ups.

Disruptive technologies are accelerating global growth. Artificial intelligence (AI) has the potential to transform the idea of delivering value to end users. On the other hand, the growth of Industry 5.0 has given rise to the concept of humanizing technology, and AI is a promising technology with the potential to contribute to business success. Nevertheless, the idea of value creation in the field of AI is novel, so it is necessary to define the meaning of value by understanding the context of AI applicability in different environments and industries. In this chapter, the author uses the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR) procedure to conduct an SLR that provides interesting insights into the focus, industries, and methodologies and approaches used in existing research. Following the initial literature review on the state of the art of AI and value creation, the author also offers a reflection on the strategic implications of AI in the field of marketing, postulating a macrovalue creation framework that addresses the existence of implications on three different levels: emerging markets, Sustainable Development Goals, and adoption issues. Therefore, this chapter examines the value creation perspectives of AI to understand the current research focus and future directions.

Sustainability has become the topic of the era, and the world is moving toward a circular economy. As part of it, companies are also integrating sustainability in supply chain management. Therefore, this study conducts a technology-empowered systematic literature review to examine the state of the literature on the technologies in the sustainable supply chain. The review reveals that limited studies have been conducted in the area. There is still scope for the researchers to explore new innovative technologies, many clusters in author collaboration, and involve more sectors in the study. Future studies can enrich the field by employing other methodologies like meta-analysis review.

The disruptive human resource management (HRM) technologies are now considered a significant facilitator to change and benefit the entire HRM landscape. This view needs to be further verified by reviewing the knowledge on the subject in the empirical research landscape. Thus, the study's objectives were to find (1) the current knowledge and (2) the areas where empirical research is lacking in disruptive HRM technologies.

The article is a literature review that was followed by the systematic literature review and the preferred reporting items for systematic reviews and meta-analyses (PRISMA). The review considered 45 articles published during the 2008–2021 period extracted from the Scopus database, and bibliometric analysis was performed to achieve the research objectives.

The results found that scholarly attention has been given to electronic HRM (E-HRM) rather than the disruptive HRM technologies. The areas investigated include the determinants of intention, adoptions and use of E-HRM and the outcomes of E-HRM adoptions and use. These outcomes can be further divided into general outcomes and HRM outcomes.

The findings reveal gaps in E-HRM research and disruptive HRM technologies remain untapped in the empirical research landscape. Hence, the study findings provide some implications for future research and applications.

The study found empirically proven determinants of E-HRM intention, adoptions and use and E-HRM adoptions and use outcomes. These were found in the studies conducted during the 2008–2021 period.

顛覆性人力資源管理技術被認為是一個可改變、並幫助整個人力資源管理格局的重要誘導者; 這個看法、需透過檢核在實證研究範疇裡就有關議題的資料、才能作進一步的核實。因此，本研究擬了解 (1): 我們目前對有關議題的認知，以及 (2): 就顛覆性人力資源管理所進行的實證研究有哪些不足之處。

本文是一個文獻探討。研究人員採用系統文獻綜述研究法，以及系統綜述和 meta分析的首選報告項目。研究涵蓋45篇於2008年至2021年期間發表的學術文章; 這些文章均取自 Scopus資料庫。研究人員進行文獻計量分析，以達到研究的目標。

研究結果顯示、被研究探索的是電子化人力資源管理 (E-HRM) ，而不是顛覆性人力資源管理技術。被研究的範疇包括使用電子化人力資源管理的決定因素，以及使用後的結果。使用後的結果再細分為一般性的結果、和與人力資源管理有關的結果。

研究結果顯示、在實證研究的範疇裡，電子化人力資源管理和顛覆性人力資源管理技術的研究均存在未被探索的研究缺口。因此，研究結果為今後的研究和有關的應用提供了啟示。

本研究發現並確認經實證證明的使用電子化人力資源管理的決定因素，以及使用後的結果。研究結果乃基於檢核於2008年至2021年期間進行的學術研究而得來的。

顛覆性人力資源管理技術、系統文獻綜述、系統綜述和meta分析的首選報告項目 (PRISMA)

The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature. To draw both academics and practitioners through accelerated research activities, the study also aims to look into the significance of these disruptive technologies, their potential and the opportunities they present for the accounting profession.

With the use of the Scopus database and a combination of accounting, reporting, auditing and technology-related keywords, 1660 research articles published between 2008 and 2023 were included in the sample. To provide graphical analysis of bibliometric data and visualize research findings such as bibliographic coupling, co-citation and keyword co-occurrence, this study used the R-biblioshiny and VOSViewer tools.

The findings demonstrate a growth in scholarly interest in the study’s area, particularly in recent years. The bibliometric analysis focuses on three key uses and applications of technology in the accounting and auditing professions: the adoption of continuous auditing and monitoring in the audit profession, the use of software tools in the audit and accounting professions and the connections between information systems and audit.

This study contributes to the literature by examining current research trends on the use of technology in the accounting and reporting professions, identifying gaps in the literature and, most importantly, proposing a research agenda for the field. This study’s data came entirely from English-language articles and reviews in the Scopus database. It also considers studies that are directly relevant to the use of technology in accounting and reporting.

Technostress reduces employees' work performance and increases their turnover intentions, such that technostress harms organizations' success. This paper investigates how the digital mindset of employees, reflecting their cognitive filter while using digital technologies, influences reactions to techno-stressors.

In this quantitative study, the authors conducted a survey among 151 employees who regularly use digital technologies and encounter various techno-stressors in their daily work. To build this research model and evaluate the influence of employees’ digital mindset on technostress, the authors followed arguments from the transactional model of stress. The authors evaluated our research model using the covariance-based structural equation model.

The study findings reveal that employees’ digital mindset influences technostress. Employees with high levels of digital mindset react with less adverse effects on perceived techno-stressors. Further, the authors find that employees with high levels of digital mindset perform well and are satisfied with their job. The authors contribute to technostress research by revealing that digital mindset buffers the adverse effects of techno-stressors. The authors also contribute to research on digital mindset by showing that it influences psychological and behavioral reactions to techno-stressors.

This study develops and empirically tests an integrated model of technostress to explain how digital mindset mitigates technostress. The study findings outline relevant research avenues for studies investigating employees’ characteristics and technostress.

This study aims to conduct performance and clustering analyses with the help of Digital Government Reference Library (DGRL) v16.6 database examining the role of emerging technologies (ETs) in public services delivery.

VOSviewer and SciMAT techniques were used for clustering and mapping the use of ETs in the public services delivery. Collecting documents from the DGRL v16.6 database, the paper uses text mining analysis for identifying key terms and trends in e-Government research regarding ETs and public services.

The analysis indicates that all ETs are strongly linked to each other, except for blockchain technologies (due to its disruptive nature), which indicate that ETs can be, therefore, seen as accumulative knowledge. In addition, on the whole, findings identify four stages in the evolution of ETs and their application to public services: the “electronic administration” stage, the “technological baseline” stage, the “managerial” stage and the “disruptive technological” stage.

The output of the present research will help to orient policymakers in the implementation and use of ETs, evaluating the influence of these technologies on public services.

The research helps researchers to track research trends and uncover new paths on ETs and its implementation in public services.

Recent research has focused on the need of implementing ETs for improving public services, which could help cities to improve the citizens’ quality of life in urban areas. This paper contributes to expanding the knowledge about ETs and its implementation in public services, identifying trends and networks in the research about these issues.