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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 identify global trends in disruptive technological change and map the social and policy implications, particularly as they relate to the educational ecosystem and main stakeholders across all levels of education.

The authors conducted a two-stage meta-analysis of 1,155 scholarly, peer-reviewed articles. The investigation involves a systematized literature review for data identification and collation adhering to defined selection criteria, and a network analysis to scrutinize data, consolidate information and unveil correlations and patterns from the literature review to produce a set of recommendations.

The study unveiled educational trends related to disruptive technologies and delineated four principal clusters representing how these technologies are transforming the education ecosystem. Additionally, a series of transversal aspects that reveal a societal vulnerability toward future prospects in the realms of ethics, sustainability, resilience, security, and policy were identified.

The findings spotlight an enlarging chasm between industry (and society at large) and conventional education, where many transformations triggered by disruptive technologies remain absent from teaching and learning systems. The study further offers recommendations and envisions potential scenarios, urging stakeholders to respond based on their positions concerning disruptive technologies.

Expanding from the meta-analysis of pertinent literature, this paper offers four collections of curated resources, four mini case studies and four scenarios for policymakers and local communities to consider, enabling them to plot courses for their optimal futures.

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 purpose of this paper is to investigate enhancement of library performance by exploiting the potentials of disruptive innovations.

Descriptive survey research design was used for this study. The population of the study was 167 respondents, consisting of 83 professional and 84 para-professional librarians in the libraries of the public higher institutions in Ekiti and Ondo States, Nigeria. Total enumeration sampling technique was used for the study. Data were collected using the questionnaire. Descriptive statistical tools were used for data analysis.

It was found that disruptive innovation has influence on library operations, the extent of application of disruptive innovation in library operation is low, the extent of using the by-products of disruptive innovation in the libraries is low and the challenges facing the adoption of disruptive innovations in libraries include: high cost of acquiring technological infrastructure, high cost of training library personnel, high costs of internet, inadequate technical know-how and high costs of system maintenance and upgrades.

Libraries should embrace the influence of disruptive innovations in their operations and service delivery.

This study is novel, as it approaches library performance from the perspective of the disruptive innovation. Very few studies emanate from Africa in this area. Most of the previous narratives around disruptive innovation centred around the Western countries such USA, UK, France, Italy, etc., which maintain a lead in library innovation and development. The current study demonstrated that the performance of libraries in Nigeria is not immune from being boosted by disruptive innovations.

This study aims to explore the conditions of successful implementation of Quality 4.0 in higher education institutions (HEIs) and the key factors affecting it, as well as the role of the Triple Helix collaborative (THC) framework in enhancing the integration of Quality 4.0 principles and Industry 4.0 technologies.

A survey-based strategy was adopted, adopting questionnaires distributed amongst researchers chosen based on their publications related to the aforementioned fields.

The successful integration of disruptive technologies, Quality 4.0 and THC in HEIs heavily relies on educators' continuous learning and professional development. Faculty members must acquire digital skills and competencies to effectively adopt disruptive technologies and implement Quality 4.0 principles in their teaching practices. HEIs should provide opportunities for faculty members to engage in ongoing training programmes, workshops and communities of practice that focus on enhancing their technological proficiencies, pedagogical strategies and collaborative skills.

To the best of the authors' knowledge, this is the first reported study linking the concepts of Quality 4.0 and the Triple Helix of Innovation in HEIs.

There are uncertainties concerning how innovators can successfully venture into disruptive innovations and how incumbents can react to the emergence of such innovations. Disruptive digital innovations, which use information technology to disrupt business contexts and can evolve rapidly to either successes or failures, have unique challenges. The literature has largely remained silent concerning these. Also, existing studies often focus on innovations originating in developed economies and just on successful cases. There is a lack of comparative focus on successful and failure cases emerging across economies. The purpose of this paper is to fill these gaps.

This paper assesses the evolution of disruptive digital innovations in various contexts through a financial management-motivated conceptual framework. Contrary to existing works, this paper focuses on both successful and failure cases and regards the influence of various stakeholders further to innovators and incumbents to explain the successes or failures of the innovation.

There are some common success factors for disruptive digital innovation. These include an inherent focus on social value, alignment to financiers' interests and rivals' actions and strategic collaborations to create a synergy effect.

Innovators can cause effective digital disruption by focusing on social and financial values. Success can also largely depend on strategic partnerships rather than actions by an individual entity. Thus, venturing and managing disruptive digital innovation is not an isolated but a social process.

This paper recommends propositions for innovators and incumbents to venture into and confront disruptive digital innovations effectively. Its originality lies in focusing on both successful and failure cases, unexplored in literature, to develop the propositions.

Entrepreneurial ventures aspiring to disrupt existing market incumbents often use business-model innovation to increase the attractiveness of their offerings. A value proposition is the central element of a business model, and is critical for this purpose. However, how entrepreneurial ventures modify their value propositions to increase the attractiveness of their comparatively inferior offerings is not well understood. The purpose of this paper is to analyze the value proposition innovation (VPI) of aspiring disruptors.

The authors used a flexible pattern matching approach to ground the inductive findings in extant theory. The authors conducted 21 semi-structured interviews with managers from startups in the global electric vehicle industry.

The authors developed a framework, showing two factors, determinants and tactics, that play a key role in VPI connected by a continuous feedback loop. Directed by the determinants of cognitive antecedents, development drivers and realization capabilities, aspiring disruptors determine the scope, focus and priorities of various configuration and support tactics to enable and secure the success of their value proposition.

The authors contribute to theory by showing how cognitive antecedents, development drivers and capabilities determine VPI tactics to disrupt existing market incumbents, furthering the understanding of configuration tactics. The results have important implications for disruptive innovation theory, and entrepreneurship research and practice, as they offer an explanatory framework to analyze strategies of aspiring disruptors who increase the attractiveness of sustainable technologies, thereby accelerating their diffusion.

In recent years, technological advancement has played a crucial role in the growth of emerging economies. However, as with any novel technological development, there are often concerns and hesitations surrounding its implementation. This study aims to investigate the factors influencing blockchain adoption and usage. Thereby evaluating its impact on supply chain performance.

This is a deductive research based on the modified form unified theory of acceptance and use of technology, which is a persuasive model that has been used in numerous studies on the acceptance and usage of information technology systems. For this study, valid data was collected from 129 management-level supply chain professionals and policymakers working in diverse manufacturing industries. The collected data was used for testing hypotheses by deploying the structural equation modeling technique.

The findings of this study reveal that facilitating conditions and technology readiness highly are key influencers for organizations to implement this disruptive technology. Moreover, blockchain adoption and usage can significantly enhance supply chain performance.

Blockchain technology is a novel and promising disruptive technology that industries are looking forward to adopting and using. For the policymakers and supply chain strategists working in a developing country, this study offers a comprehensive viewpoint on the swift acceptance and usage of blockchain technology to facilitate supply chain operations.

Exponential organizations (ExOs) are purpose-driven companies that leverage exponential technologies and exponential business practices to grow and scale rapidly, transform industries and create massive value and impact. In contrast, non-ExOs follow a linear approach to business and organizational strategy design and execution. This study aims to validate the hypothesis, based on financial metrics, that ExOs outperform their competitors and linear counterparts. Furthermore, it also brings a new understanding of the gap raised in the past eight years about how ExOs can achieve significantly better performance, measured with financial metrics.

For measuring how exponential an organization is, this study elaborated a completely new assessment tool called Exponential Quotient (ExQ). This study applied ExQ to the 100 largest US headquartered companies as ranked by Fortune magazine in 2014. Calculating the ExQ enabled this study to rank these Fortune 100 companies and identify the most and the least exponential firms. This study tracked these companies as to how they performed on different financial metrics over the eight years of 2014–2021 and analyzed the results.

Through the analysis, this study revealed that the top 10 ExOs have significantly outperformed their bottom 10 non-exponential peers, delivering 40x higher shareholder returns, 2.6x better revenue growth, 6.8x higher profitability and 11.7x better asset turnover. Furthermore, this study could identify commonalities and similarities between the two groups. This means that ExOs can thrive even in tough times and that accelerating technologies unlock abundance and allow every organization to become a disruptive innovator and stay ahead of the competition. These are novel results in the research focusing on the gap between exponential and traditional organizations.

Using the ExQ diagnostics tool, every organization can see how flexible, scalable and agile they are, which is the starting point for an exponential transformation program. Although this approach has already found its way into practice and is applied globally by thousands of organizations (startups, scaleups and incumbents), so far, the academic establishment is in its nascent phase. With this research, the authors wanted to extend this field of science. On the other hand, because of its novelty, no appropriate previous studies existed to compare the results.

The possible implications showed that there is a plannable way for significantly increasing an organization’s ExQ and advance it from a linear toward an exponential organizational model.

The results validated the robustness of the ExO framework and philosophy and shed light on the importance of exponential transformation – a proven method to increase an organization’s ExQ. This framework is not a “how to be successful” guide. Instead, it uncovered some of the previously unknown and universal mechanisms of scalability – which, in turbulent times, make companies successful (based on financial metrics). To the best of the authors’ knowledge, this study was among the first kind of in-depth analyses to validate the whole ExO model.

Although blockchain technology holds significant promise in influencing supply chain resilience (SCR), its effectiveness depends on a variety of factors. However, given that blockchain adoption in SCR is still in its infancy, there is a lack of empirical research to reveal the critical success factors maximizing its efficacy. This study aims to apply an organizational information processing theory (OIPT) perspective to explore how transformational supply chain leadership (TSCL) can facilitate the deployment and connection of blockchain technology to meet the imperatives of enhancing SCR.

This study used a two-wave survey method to gather data from 317 Chinese manufacturers to empirically examine the hypothesized relationships.

The findings suggest that the adoption of blockchain technology enhances both the proactive and reactive dimensions of SCR, and these effects can be realized through the mediating role of TSCL. Furthermore, the positive effect of blockchain technology on TSCL is strengthened in the context of dysfunctional competition.

These findings suggest that companies can only enhance the benefits of disruptive technologies, such as blockchain, by fully integrating them into the operational and supply chain processes.

This research offers novel insights into the specific processes of how blockchain technology can be used to enhance SCR. It also deepens our comprehension of how digital technology can be optimally harnessed within the framework of OIPT, thus providing a contribution to the literature on emerging technologies and SCR.