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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 purpose of this study is to investigate the adoption of waqf technology (Waqftech) using blockchain smart contracts for corporate waqf crowdfunding. Despite the growing interest in Waqftech, Malaysian enterprises have not fully embraced this emerging technology because of uncertainty regarding the benefits it offers to contributors. The research incorporates two theoretical frameworks: the electronic data interchange (EDI) model for firms’ technology adoption, and the triple bottom line theory (TBL) for corporate social responsibility.

A quantitative method using a cross-sectional survey design with a five-point Likert scale questionnaire was used. Data was collected from 210 decision-makers representing small and medium-sized enterprises and analyzed using partial least squares-structural equation modeling.

The findings from this research suggest that Malaysian enterprises are influenced by both corporate and social predictive benefits when using blockchain crowdfunding, but not by environmental benefits. The adoption of blockchain smart contracts does not correlate with predictive environmental benefits because of misconceptions about the disruptive technology’s impact on biological and digital environmental preservation.

This research focuses on organizational behavior rather than individual users of waqf crowdfunding, and it is limited, primarily focusing within Malaysia and regions with similar waqf structures.

The Waqftech framework allows innovative mechanisms for executing corporate waqf investment returns to the intended beneficiaries through the smart contracts’ platform. In addition, this study supports relevant corporate social responsibility and creating shared value technology adoption theories, including EDI and TBL. Aside from this, the study provides empirical implications for waqf management using fintech platforms.

This groundbreaking study focuses on creating a Waqftech model for corporate waqf crowdfunding. The results of this study are important for the development of government policies that support the use of Waqftech in charitable fundraising. More research on biological and digital environmental perspectives is proposed to foster investors’ confidence in the visibility of digital tracking and lead to swift investments in future metaverse fundraising platforms.

The literature mainly concentrates on the relationships between externally oriented digital transformation (ExtDT), big data analytics capability (BDAC) and business model innovation (BMI) from an intra-organizational perspective. However, it is acknowledged that the external environment shapes the firm's strategy and affects innovation outcomes. Embracing an external environment perspective, the authors aim to fill this gap. The authors develop and test a moderated mediation model linking ExtDT to BMI. Drawing on the dynamic capabilities view, the authors' model posits that the effect of ExtDT on BMI is mediated by BDAC, while environmental hostility (EH) moderates these relationships.

The authors adopt a quantitative approach based on bootstrapped partial least square-path modeling (PLS-PM) to analyze a sample of 200 Italian data-driven SMEs.

The results highlight that ExtDT and BDAC positively affect BMI. The findings also indicate that ExtDT is an antecedent of BMI that is less disruptive than BDAC. The authors also obtain that ExtDT solely does not lead to BDAC. Interestingly, the effect of BDAC on BMI increases when EH moderates the relationship.

Analyzing the relationships between ExtDT, BDAC and BMI from an external environment perspective is an underexplored area of research. The authors contribute to this topic by evaluating how EH interacts with ExtDT and BDAC toward BMI.

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.

This study aims to investigate the impact of sustainable innovation and disruptive innovation on sustainable supply chain performance of manufacturing firms in Malaysia. The study also examined the moderating role of supply chain clockspeed in the relationship between sustainable innovation, disruptive innovation and sustainable supply chain performance.

The data were collected from 231 respondents in manufacturing firms in Malaysia. The data were analyzed using the partial least square-based structural equation modelling (PLS-SEM) technique.

The findings revealed that sustainable innovation and disruptive innovation had a significant and positive effect on sustainable supply chain performance. Supply chain clockspeed moderated the relationship between sustainable innovation and sustainable supply chain performance. The findings also identified that there was no moderating effect on the relationship between disruptive innovation and sustainable supply chain performance.

This study merely focuses on sustainable supply chain performance in Malaysian manufacturing firms. Samples from manufacturing firms in Malaysia were used in the current study, and the outcomes may vary for different nations.

To increase the firm’s commercial success, it is necessary to promote sustainable supply chain practices, including supply chain clockspeed, sustainable innovation and disruptive innovation.

This study adds to the body of knowledge by explaining the positive influence of sustainable innovation and disruptive innovation on sustainable supply chain performance in Malaysian manufacturing firms while also emphasizing the moderating role of supply chain clockspeed in this relationship. The contribution of this study could enable managers to develop sustainable supply chain performance in the manufacturing sector, based on sustainable innovation, disruptive innovation and supply chain clockspeed.

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.

This paper argues that when incumbent firms counter disruptive threats head-on, they may fail to develop the required new skills. This paper aims to propose an adjacent strategy which proved useful to Fujifilm to counter disruption of its core business of manufacturing photographic film.

The study uses an inductive methodology. Based on a detailed case study of Fujifilm, the study proposes two frameworks: for the conditions under which an adjacent strategy is likely to be fruitful and how firms can make the strategy work in their organizations.

The study finds that an adjacent strategy can be useful to firms under specific circumstances. Not only will the strategy help to counter decline in the core business, but it will also open up new avenues of growth. The success of the strategy requires significant efforts in aligning the leadership and the organization, however.

The frameworks proposed in the study can be useful to incumbent firms in many industries as they battle new disruptive business models and players.

The study’s key argument that incumbent firms can leverage skills from their core business is novel. The study also proposes frameworks that can help firms decide whether an adjacent strategy is appropriate for them and how they can implement it.

The prevention of mental health issues at work represents a significant challenge for organizations. The transformation of workplaces whose future promises to be virtual or hybrid can make the anticipation and prevention of these health issues more challenging, considering the potential distance that it may create between employees and their employers. The recent health crisis undermined individual mental health but also highlighted the importance of new technologies which greatly paved the way for the future of workplaces. This paper aims to examine these new technologies, specifically the use of blockchain technologies in organizations to predict and prevent mental health issues at work, specifically psychological distress, in times of crisis, and beyond. It addresses the main challenges and opportunities and presents research avenues as well as insights for human resource management (HRM) practitioners.

This paper is a viewpoint that addresses the use of blockchain technology in the prevention of employees’ mental health at work in times of crisis and beyond. Literature was used to support this viewpoint and highlight the importance of addressing mental health issues at work and preventing their occurrence in the future.

Blockchain is one of the disruptive new technologies that can be used as a strategic tool for organizations to prevent mental health issues among employees in the workplace in times of crisis, and beyond. It facilitates the collaboration between employees, their organization, healthcare and employee assistance program (EPA) providers, as well as insurance companies. In this context, a specific type of blockchain should be used to support this type of collaboration.

Blockchain can generate both opportunities and challenges for the prevention of mental issues at work. It can transform the future of workplaces and help organizations as well as healthcare and EPA providers to anticipate potential employees’ mental health issues in 2019. Organizations need to address their readiness to implement this new technology and the possible reluctance of their employees to use it. This paper presents insights for managers and HRM practitioners.

The studies that have addressed the use of blockchain in organizations to prevent employees’ mental health issues are sparse. This paper is an attempt to address this gap and examine the challenges as well as the opportunities associated with the use of this disruptive new technology that can significantly reshape the future of workplaces.

During the supply chain disruptions caused by COVID-19, logistics service providers (LSPs) have invested heavily in innovations to enhance their supply chain resilience capabilities. However, only little attention has been given so far to the nature of these innovative capabilities, in particular to what extent LSPs were able to repurpose capabilities to build supply chain resilience. In response, using the concept of exaptation, this study identifies to what extent LSPs have discovered and utilized latent functions to build supply chain resilience capabilities during a disruptive event of high impact and low probability.

This conceptual paper uses a theory building approach to advance the literature on supply chain resilience by delineating the relationship between exaptation and supply chain resilience capabilities in the context of COVID-19. To do so, we propose two frameworks: (1) to clarify the role of exaptation for supply chain resilience capabilities and (2) to depict four different exaptation dimensions for the supply chain resilience capabilities of LSPs.

We illustrate how LSPs have repurposed original functions into new products or services to build their supply chain resilience capabilities and combine the two critical concepts of exploitation and exploration capabilities to identify four exaptation dimensions in the context of LSPs, namely impeded exaptation, configurative exaptation, transformative exaptation and ambidextrous exaptation.

As one of the first studies linking exaptation and supply chain resilience, the framework and subsequent categorization advance the understanding of how LSPs can build exapt-driven supply chain resilience capabilities and synthesize the current literature to offer conceptual clarity regarding the varied implications and outcomes linked to the repurposing of capabilities.

This study aims to explore how to overcome and address the loss of exploratory innovation, thereby achieving greater success in exploratory innovation. This phenomenon of loss occurs when enterprises decrease their investment in and engagement with exploratory innovation, ultimately leading to an insufficient amount of such innovation efforts. Drawing on dynamic capabilities, this study investigates the relationship between organizational foresight and exploratory innovation and examines the moderating role of breakthrough orientation/financial orientation.

This study used survey data collected from 296 Chinese high-tech companies in multiple industries and sectors.

The evidence produced by this study reveals that three elements of organizational foresight (i.e. environmental scanning capabilities, strategic selection capabilities and integrating capabilities) positively influence exploratory innovation. Furthermore, this positive effect is strengthened in the context of a high-breakthrough orientation. Moreover, the relationships among environmental scanning capabilities, strategic selection capabilities and exploratory innovation become weaker as an enterprise’s financial orientation increases, whereas a strong financial orientation does not affect the relationship between integrating capabilities and exploratory innovation.

Ambidexterity is key to successful enterprise innovation. Compared with exploitative innovation, it is by no means easy to engage in exploratory innovation, which is especially important in high-tech companies. While the loss of exploratory innovation has been observed, few empirical studies have explored ways to promote exploratory innovation more effectively. A key research implication of this study pertains to the role of organizational foresight in the improvement of exploratory innovation in the context of high-tech companies.

This paper contributes to the broader literature on exploratory innovation and organizational foresight and provides practical guidance for high-tech companies regarding ways of avoiding the loss of exploratory innovation and becoming more successful at exploratory innovation.