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Local partnerships are based in bureaucracies, making creating a vision for a new way of working highly difficult. Central government has awarded seven local partnerships Systems Change Pilot status for locally‐based partnerships called drug action teams, and this article looks at the opportunity that this has delivered to realign how we create and share a vision of local determinism by focusing on local problem profiles in order to establish a tailored solution. It discusses the use of external expertise to analyse the problem and how this is in itself a form of leadership, both from the external party and the local partnership, increasing decentralisation by delegation of the power to define local determinism.

The present study examines the rationale behind the increased global presence of corporate green bonds as a green financing tool to facilitate sustainable practices and eco-friendly investing. The authors investigate the intriguing question of whether the companies that issue green bonds are valued more by investors or not, and further extend our analysis by exploring whether the green image of companies helps to minimize the value erosion during a crisis and enhance the resilience of the stocks?

To examine the association between environmental commitments and firm value, the authors use the COVID-19 crisis as an exogenous shock and create a perfect natural setting to eliminate the endogeneity bias from our estimations. Moreover, the authors use propensity score matching to choose a one-to-one match of green bond firms with a larger pool of brown bond firms and eliminate the “size effect” arising out of the disproportionate sample size of green and brown bond firms.

The results of the study indicate that green bond firms are valued more by investors compared to brown bonds firms. Hence, green bond issuance acts as a strong signal of a firm's environmental commitment and it is well recognized by the investors. One of the possible reasons for a higher value of green bond firms may be due to their ability to arrest value erosion during environmental shocks. The authors could not find any difference in the resilience of green and brown bond firms.

The study contributes to the growing literature in the area of impact investing, specifically on exponentially growing innovative instrument green bond. Our study integrates two areas of research, i.e. corporate finance and impact investing by examining the impact of green bond issuance on firm value and stock market returns. The results would help environmentally sensitive investors to devise their investment portfolios more efficiently.

The purpose of this paper is to examine circumstances under which auditors subordinate their judgment. More specifically, the authors investigate factors associated with auditors’ propensity to accept client-preferred accounting methods that conform to accounting standards but do not faithfully represent the entity’s financial position, financial performance and cash flows.

Based on the theory of planned behavior (TPB), the authors developed a survey that was sent to auditors at a non-Big 4 audit firm.

Main results suggest that auditors tend to agree with a client’s preferred accounting method when they anticipate little fallout from this decision, they believe they can easily justify the method, and they perceive that colleagues, shareholders and creditors would also agree with the decision.

Results benefit auditing standard setters and regulators and are relevant for accounting institutes and audit firms because practitioners can learn about circumstances under which auditors subordinate their judgment.

This study contributes to the audit literature by using the TPB to identify factors associated with auditors’ judgment subordination. In addition, it applies the TPB in a context where a client-preferred accounting method is considered acceptable but is not the most appropriate in light of the audited entity’s specific circumstances.

Community coalitions are an important part of the public milieu and subject to similar external pressures as other publicly funded organizations – including changes in required strategic orientation. Many US government agencies that fund efforts such as community-based social marketing initiatives have shifted their funding agenda from program development to policy development. The Florida Prevention Research Center at the University of South Florida (Tampa, Florida, USA) created community-based prevention marketing (CBPM) for policy development framework to teach community coalitions how to apply social marketing to policy development. This paper aims to explicate the framework’s theory of change.

The research question was: “How does implementing the CBPM for Policy Development framework improve coalition performance over time?” The authors implemented a case study design, with the “case” being a normative community coalition. The study adhered to a well-developed series of steps for system dynamics modeling.

Results from computer model simulations show that gains in community coalition performance depend on a coalition’s initial culture and initial efficiency, and that only the most efficient coalitions’ performance might improve from implementing the CBPM framework.

Practical implications for CBPM’s developers and users are discussed, namely, the importance of managing the early expectations of academic-community partnerships seeking to shift their orientation from downstream (e.g. program development) to upstream social marketing strategies (e.g. policy change).

Considering that research data is increasingly hailed as an important raw material for current and future science discoveries, many research stakeholders have joined forces to create mechanisms for preserving it. However, regardless of generating rich research data, Africa lags behind in research data management thereby potentially losing most of this valuable data. Therefore, this study was undertaken to investigate the research data management practices at a Malawian public university with the aim to recommend appropriate data management strategies.

The study is inspired by the pragmatic school of thought thereby adopting quantitative and qualitative research approaches. Quantitative data was collected using a questionnaire from 150 researchers and 25 librarians while qualitative data was collected by conducting an interview with the Director of Research.

Researchers are actively involved in research activities thereby generating large quantities of research data. Although researchers are willing to share their data, only a handful follow through. Data preservation is poor because the university uses high risk data storage facilities, namely personal computers, flash disks, emails and external hard drives. Researchers and librarians lacked core research data-management competencies because of the lack of formal and information training opportunities. Challenges that frustrate research data-management efforts are many but the key ones include absence of research data management policies, lack of incentives, lack of skills and unavailability of data infrastructure.

The study's findings are based on one out of four public universities in the country; hence, the findings may not adequately address the status of research data management practices in the other universities.

Considering that the university under study and its counterparts in Malawi and Africa in general operate somewhat in a similar economic and technological environment, these findings could be used as a reference point for other universities intending to introduce research data management initiatives.

With seemingly limited studies about research data management in Africa and particularly in Malawi, the study sets the tone for research data management debates and initiatives in the country and other African countries.

This study aims to investigate the key elements that influence knowledge sharing practice, primarily the relationship between knowledge sharing practice and organizational performance within the oil and gas (OG) industry.

A sample of 203 responses was collected from the OG industry using an online questionnaire. Data were analyzed using applied structural equation modeling to validate the model and test the hypotheses.

The results indicate that significant relationships exist among the model constructs. These findings provide a better understanding of the factors that influence knowledge sharing practices within the OG industry. These findings prove that knowledge sharing practices positively impact organizational performance through cost reduction, organization growth and intangible benefits.

This study demonstrates that organizations in the OG industry may increase performance by adopting knowledge sharing practices. This study also provides practitioners with important information to enhance knowledge sharing practice within their organizations. For instance, managers should focus on Web 2.0 and other knowledge sharing systems to facilitate both tacit and explicit knowledge sharing. The findings provide empirical evidence that knowledge sharing practices allow organizations to transfer expert knowledge to younger generations of employees. As a result, organizations will be able to capture knowledge and alleviate the negative impact of high staff turnover within the OG industry.

The lack of knowledge sharing practices and the eminent loss of technical knowledge within the (OG) industry, because of retirements and turnover, create a difficult challenge for practitioners. Research on knowledge sharing within the OG industry is limited. Therefore, this study provides an in-depth analysis regarding the critical knowledge sharing practices and valuable information to researcher and practitioners’ knowledge sharing practices within the OG industry.

The purpose of this paper is to test the construct validity and dimensionality of the measure of criminal social identity (MCSI) within both a combined sample of American, Pakistani, and Polish inmates, as well as examined as individual country samples.

Adopting a cross-sectional survey design, the opportunistic sample consisted of offenders incarcerated in three different countries; 351 inmates from Poland, 501 from the USA, and 319 from Pakistan (combined data set n=1,171), with inmates completing anonymous, self-administered, paper-and-pencil questionnaires. Traditional confirmatory factor analysis, along with confirmatory bi-factor modelling, was used in order to examine the fit of four different models of criminal social identity (CSI).

Results revealed that data were best explained by a three-factor model of CSI (cognitive centrality, in-group ties, and in-group affect) within both combined and individual offender samples. Composite reliability indicated that the three factors were measured with very good reliability.

Validation of the MCSI within the large cross-cultural combined prison sample provides substantial support for the measure’s reliability and utility across diverse offender samples. Consideration of low factor loadings of items one and three for the Pakistan data set and item two for the US data set, leads the researchers to outline possible recommendations that these questions be reworded and additional items be added.

This is the first study to validate MCSI cross-culturally and specifically utilising a western prison sample, consisting of male and female offenders.

This paper aims to analyze drug counterfeiting, explains its risk factors and operating and legal environments reviews recent legal cases and develops a multi-stakeholder prevention strategy that includes forensic accounting methods.

This is a theoretical study based on legal case studies and the best forensic accounting strategies.

Pharmaceutical drug counterfeiting is a fast-growing fraud that so far has attracted little attention from forensic accountants. A recent estimate projects that criminals collect around $75bn annually in illicit sales from counterfeit drugs (Bairu, 2015). Pharmaceutical counterfeiting also leads to the loss of lives when criminals use lethal chemicals in the manufacturing of fake medicines (Liang, 2006a; Brown, 2005). Because the detection of drug counterfeiting is extremely difficult after fake medicines have been ingested by patients, the strategy developed in this paper is based on early discovery by using reliable tracking technologies and inventory management controls in the supply chain, conducting effective regulatory and legitimate customs inspections, and increasing consumer awareness of basic forensic accounting tools.

This paper extends previous research by integrating various factors into a single multi-stakeholder prevention framework.

The paper presents a synthesized, comprehensive view of the drug fraud epidemic and analyzes concrete steps that can be taken to protect the pharmaceutical supply chain to reduce the loss of lives and monetary injuries.

No previous research has analyzed this issue from a multi-stakeholder point of view and used forensic accounting tools to complement a prevention strategy. The drug counterfeiting prevention strategy developed in this paper addresses the supply side, the regulatory enforcement side and the demand side.

Critical knowledge and lessons learnt from the delivery of infrastructure projects have often remained untapped mainly due to the transient and fragmented nature of construction delivery. The main aim of this paper is to investigate the mediating role of a project facilitator in attenuating disruptions in knowledge flows during the delivery of an infrastructure project.

An inductive case-study method is employed in examining the mediating role of the facilitator in an infrastructure project. Content analysis was undertaken by coding the data derived from eight focus group interactions, 23 semi-structured interviews and 24 documentary sources from workshops using NVivo 12 plus.

(1) The project facilitator provided a coherent context to re-invent the narratives (i.e. behaviours and events) by creating a forum for understanding critical problems and stimulating constructive dialogue and intervention. (2) The project facilitator leveraged on both explicit and tacit knowledge within the team, leading to improvement in the proactive management of emergent technical, operational and behavioural challenges, and (3) The project facilitator sustained a valuable intervention in attenuating disruptions in knowledge flows for problem-solving, relationship-management, best-practice strategies, coaching and leadership, as well as reflexive practice.

The novelty of this research is that a facilitator is used as the “knowledge-broker” in a multi-party infrastructure delivery team assembled using a traditional lump-sum contract framework. Facilitators have only previously been used in collaborative contract environments like alliancing and partnering.