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This paper attempts to study the relationship between the level of urban innovation and subjective well-being (SWB). The following questions are discussed: (1) Does improving the level of innovation in cities affect the SWB of residents? (2) If urban innovation levels affect residents' SWB, can improving urban innovation level improve residents' SWB? (2) If urban innovation level improves residents' SWB, what is the possible mechanism? (3) Is there any difference in the effect of urban innovation level on the SWB of different groups?

This paper chooses the ordinary least squares (OLS) regression method for baseline regression with robust standard errors, and the regression results of Oprobit will be presented in detail in the robustness test section. The model is constructed by matching the micro data and the macro data. Meanwhile, the instrumental variable (IV) method is also used to deal with the possible endogeneity problem.

This paper finds that urban innovation has significantly improved the SWB of residents. This finding still holds after considering the endogeneity issue and conducting a series of robustness tests. Moreover, the level of innovation positively influences residents' SWB mainly through the paths of increasing income levels, improving environmental quality and promoting convenience in life. What's more, urban innovation has a more significant effect on the SWB of low-income groups and those with low education levels. Finally, based on the findings, this paper also proposes some policy recommendations to further improve the SWB of residents.

Given the limitations of the data, the above study deals with China. In the future, international data can be further used to further explore the impact of the innovation level of international cities on the SWB of residents and then the research conclusions can be applied to the international community to provide theoretical basis and empirical support for policy makers of various countries, which will help improve the SWB of residents of various countries and enrich the theoretical and empirical research on the impact of innovation on the SWB of residents.

Well-being is a goal constantly pursued by human beings. This paper shows that urban innovation has significantly improved the SWB of residents. The findings provide guides to improve the SWB of residents and provide a certain theoretical basis and empirical reference for policy makers.

The possible innovations or contributions of this paper include: (1) based on the China Household Income Survey (CHIP) and the “Report on Innovation of Chinese Cities and Industries”, this paper studies the impact of urban innovation levels on residents' SWB, supplementing the gaps in existing literature; (2) through group analysis, the heterogeneity of the impact of urban innovation level on groups with different incomes and education levels was discussed and (3) the mechanism of urban innovation level on residents' SWB was identified. These studies and discussions provide a basis for more effective improvement of residents' SWB and provide a valuable reference for promoting people's pursuit of a better life.

The purpose of this paper is to examine failures in internal and external controls associated with sovereign wealth funds (SWFs), using three caselets to illustrate the fraud triangle theory factors.

This study uses a qualitative research approach. Caselets are used to illustrate the fraud triangle factors associated with SWFs.

Ideally, SWFs would be characterized by opacity and the strategic flexibility to advance political goals, but this operational agility facilitates an environment ripe for fraud, in large part because there is little transparency with regard to their regulatory structure. Elements of the fraud triangle inherent in the structure of SWFs contribute to the fraud found in the three case examples.

The authors use three SWF fraud cases rather than statistical sampling of all SWFs, which limits the generalizability of the findings. Future research should explore additional recommendations for the evaluation of SWF governance.

The overlap between public sector governance and SWF governance creates an environment amenable to fraud, and as a result, fraud has occurred in several SWFs. Governance recommendations should take into account the lessons learned from previous SWF fraud cases.

Ideally, SWFs would be characterized by opacity and the strategic flexibility to advance political goals, but this operational agility may also facilitate an environment ripe for fraud, in large part because there is little transparency with regard to their regulatory structure.

To the best of the authors’ knowledge, this paper is the first to identify the fraud triangle risk factors associated with sovereign wealth funds using SWF fraud caselets.

In this paper, the authors will examine Welch's legacy and aftermaths, both for GE and more broadly within management practice and academic thought. As a complex character, indeed a person of many contradictions, the authors try to avoid polemics in this, instead focusing on his accomplishments and the unanswered questions about his impact.

This paper is a historical case using secondary and published materials to assess the case of Jack Welch's leadership of General Electric over the period 1981–2001.

Welch's proponents suggest he emphasized controlling corporate destiny, being open to new ideas, pursuing quality and low cost, having confidence, a vision founded on reality, a global focus and possessing energy and enthusiasm. However, his short-termist perspective undermined the long-term success of the company and his “win at any cost” mantra predisposed some employees to cutting ethical or environmental corners. As the market capitalization gains evaporated that had been used to justify the “end justifies the means” rationale, little is left of his legacy.

The paper discusses the implications of the GE case for issues associated with corporate governance, financialization and human resource management.

This is a timely reconsideration of the Jack Welch legacy two years after his death. In avoiding polemics and seeking a considered assessment of his positive and negative outcomes, the paper is an important addition to the research on Welch and American management thought.

This article seeks to discuss trust within the context of public health crises using an autopoietic systems perspective that positions communication as one of its core concepts. This article will explore trust studies conducted during public health crises in this Millennium (from SARS to COVID-19 pandemics), including their problems; briefly summarize Luhmann's concept of Vertrauen; and use this concept to analyze trust issues during the COVID-19 pandemic.

This article will explore trust studies conducted during public health crises from SARS to COVID-19 pandemics, including their problems. The perspective used is an explication of Niklas Luhmann's theory regarding Vertrauen which was derived as a framework for reading empirical facts on trust issues during the COVID-19 pandemic. The research design and exploration stages were inspired by the theory of autopoiesis systems by Niklas Luhmann.

From a systems perspective, the COVID-19 pandemic has highlighted the extraordinary complexity of the linkages between social systems. Trust will continue to evolve dynamically as new variants emerge in society. Consequently, the pandemic has provided the momentum necessary for maximally exploring the concept of trust. Indonesia thus experienced significant obstacles when making and implementing disaster mitigation policies. Owing to the lack of a trust system, greater emphasis was given to control and power. There has been little preparedness to create and reinforce public trust, and this in turn has stifled efforts to stop the spread of COVID-19.

This study of trust, communication and public health crises has provided space to reflect on the development of trust within the social system. This study shows that trust can prove to be a very important factor in resolving a crisis. However, the complexity of the interrelationships of the social system can affect the quality of trust. The context of Indonesia's social system which is very complex due to population density and the dynamics of the development of its social system which is very diverse as an archipelagic country has contributed to the originality of the study of trust in times of crisis in a growing contemporary society.

This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection.

A cross-sectional survey was developed and distributed to 117 external auditors working in Egypt. Partial least square structural equation modelling is used to examine the study hypotheses.

The results show a significant direct relationship between effective communication skills, psycho-social skills, accounting and auditing skills and an auditor’s self-efficacy. Additionally, the results show a significant direct relationship between auditor’s self-efficacy and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-efficacy and fraud detection. In contrast, the results do not show a significant relationship between technical and analytical skills and auditor’s self-efficacy.

The originality of this research paper lies in its exploration of the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. It sheds light on the role of improved auditor’s self-efficacy in detecting fraud. Additionally, this study further enhances the understanding of the potential benefits of using technological advancements in the audit process. It provides insights for accounting professionals and regulatory bodies in Egypt, highlighting the importance of leveraging forensic accounting skills and using CAATTs to enhance fraud detection efforts.

This study aims to revisit the properties of 24-item version of mindfulness scale proposed by Bohlmeijer et al. (2011) in an Indian context to add to the existing global knowledge base on mindfulness.

A questionnaire was administered to 531 adult employees working in the IT/ITES sector in India. Their responses were analysed using exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and validity statistics to validate the Indian adaptation of the five-facet mindfulness questionnaire (FFMQ).

The findings confirmed that the Indian version of the 24-item short form of the FFMQ (denoted as FFMQ-SF) matches the findings of Bohlmeijer et al. (2011). It can, therefore, provide valuable insights to both employees and management on the benefits of mindfulness in the workplace.

This paper also presents the limitations of this work along with scholarly and practical implications. It enhances the global understanding of mindfulness, with applications in education, health and well-being, workplaces, social justice, spirituality and personal growth.

This study justifies and presents a unique instrument for assessing employee mindfulness and is beneficial for both management and employees in navigating the evolving hybrid work environment. It promotes present-moment awareness in a non-judgemental manner, facilitating perspective shifts, improved self-regulation and experiential acceptance. Additionally, the study affirms the five-dimensional structure underlying the mindfulness construct.