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Motivated by rapidly increasing CEO age in the USA, the purpose of this study is to analyze the effect of CEO age on financial reporting quality and consider the moderating role of clawback provisions.

This study uses a data set of 18,492 US firm-year observations from 2003 to 2019. Financial reporting quality is proxied with accruals-based and real activities earnings management measures, and with financial statement irregularities, measured by applying Benford’s law to financial statement line items. A number of sensitivity tests are conducted including the use of an instrumental variable.

The results provide evidence that financial statement irregularities are more prevalent when CEOs are older, and they suggest a complex relation between CEO age and real activities earnings management. The results also suggest that the effect of CEO age on financial reporting quality is moderated by the presence of clawback provisions which became mandatory for US-listed firms in October 2022.

This study is the first, to the best of the authors’ knowledge, to consider the effect of CEO age on financial statement irregularities and earnings management. This study has important implications for stakeholders evaluating the determinants of financial reporting quality, for boards of directors considering CEO age limitations and for policymakers considering mandating clawback provisions, which recently occurred in the USA.

The research aims to develop an assessment framework that evaluates critical success factors (CSFs) for the Quality 4.0 (Q 4.0) transition among Indian firms.

The authors use the fuzzy-Delphi method to validate the results of a systematic literature review (SLR) that explores critical aspects. Further, the fuzzy decision-making trial and laboratory (DEMATEL) method determines the cause-and-effect link. The findings indicate that developing a Q 4.0 framework is essential for the long-term success of manufacturing companies. Utilizing the power of digital technology, data analytics and automation, manufacturing companies can benefit from the Q 4.0 framework. Product quality, operational effectiveness and overall business performance may all be enhanced by implementing the Q 4.0 transition framework.

The study highlights significant awareness of Q 4.0 in the Indian manufacturing sector that is acquired through various means such as training, experience, learning and research. However, most manufacturing industries in India still follow older quality paradigms. On the other hand, Indian manufacturing industries seem well-equipped to adopt Q 4.0, given practitioners' firm grasp of its concepts and anticipated benefits, including improved customer satisfaction, product refinement, continuous process enhancement, waste reduction and informed decision-making. Adoption hurdles involve challenges including reliable electricity access, high-speed Internet, infrastructure, a skilled workforce and financial support. The study also introduces a transition framework facilitating the shift from conventional methods to Q 4.0, aligned with the principles of the Fourth Industrial Revolution (IR).

This research exclusively examines the manufacturing sector, neglecting other fields such as medical, service, mining and construction. Additionally, there needs to be more emphasis on the Q 4.0 implementation frameworks within the scope of the study.

This may be the inaugural framework for transitioning to Q 4.0 in India's manufacturing sectors and, conceivably, other developing nations.

This article advocates that privacy literacy research and praxis mobilize people toward changing the technological and social conditions that discipline subjects toward advancing institutional, rather than community, goals.

This article analyzes theory and prior work on datafication, privacy, data literacy, privacy literacy and critical literacy to provide a vision for future privacy literacy research and praxis.

This article (1) explains why privacy is a valuable rallying point around which people can resist datafication, (2) locates privacy literacy within data literacy, (3) identifies three ways that current research and praxis have conceptualized privacy literacy (i.e. as knowledge, as a process of critical thinking and as a practice of enacting information flows) and offers a shared purpose to animate privacy literacy research and praxis toward social change and (4) explains how critical literacy can help privacy literacy scholars and practitioners orient their research and praxis toward changing the conditions that create privacy concerns.

This article uniquely synthesizes existing scholarship on data literacy, privacy literacy and critical literacy to provide a vision for how privacy literacy research and praxis can go beyond improving individual understanding and toward enacting social change.

The purpose of this research is to provide a theoretical and practical theory and application that provides understanding and means to manage complex infrastructures.

In this research, complexity, nonlinear, noncontinuous effects and aleatoric and data unknowns are bypassed by directly addressing systems' responses. Graph theory, statistics and digital signal processing (DSP) tools are applied within a theoretical framework of the theory of faults (ToF). Motivational complex infrastructure systems (CISs) are difficult to model. Data are often missing or erroneous, changes are not well documented and processes are not well understood. On top of it, under complexity, stalwart analytical tools have limited predictive power. The aleatoric risk, such as rain and risk cascading from interconnected infrastructures, is unpredictable. Mitigation, response and recovery efforts are adversely affected.

The theory and application are presented and demonstrated by a step-by-step development of an application to a municipal drainage system. A database of faults is analyzed to produce system statistics, spatio-temporal morphology, behavior and traits. The gained understanding is compared to the physical system's design and to its modus operandi. Implications for design and maintenance are inferred; DSP tools to manage the system in real time are developed.

Sociological systems are interest driven. Some events are intentionally created and directed to the benefit and detriment of the opposing parties in a project. Those events may be explained and possibly predicted by understanding power plays, not power functions. For those events, sociological game theories provide better explanatory value than mathematical gain theories.

The theory provides a thematic network for modeling and resolving aleatoric uncertainty in engineering and sociological systems. The framework may be elaborated to fields such as energy, healthcare and critical infrastructure.

ToF provides a framework for the modeling and prediction of faults generated by inherent aleatoric uncertainties in social and technological systems. Therefore, the framework and theory lay the basis for automated monitoring and control of aleatoric uncertainties such as mechanical failures and human errors and the development of mitigation systems.

The contribution of this research is in the provision of an explicatory theory and a management paradigm for complex systems. This theory is applicable to a wide variety of fields from facilities and construction project management to maintenance and from academic studies to commercial use.

The pandemic has enhanced the global phenomenon of disinformation. This paper aims to study the false news concerning COVID-19, spread through social media in Spain, by using the LatamChequea database for a duration from 01/22/2020, when the first false information has been detected, up to 03/09/2021.

A quantitative analysis has been conducted with regard to the correlation between fake news stories and the pandemic state, the motive to share them, their dissemination in other countries and the effectiveness of fact checking. This study is complemented by a qualitative method: a focus group conducted with representatives of different groups within the society.

Fake news has been primarily disseminated through several social networks at the same time, with two peaks taking place in over a half of the said false stories. The first took place from March to April of 2020 during complete lockdown, and we were informed of prevention measures, the country’s situation and the origin of the virus, whereas the second was related to news revolving around the coming vaccines, which occurred between October and November. The audience tends to neither cross-check the information received nor report fake news to competent authorities, and fact-checking methods fail to stop their spread. Further awareness and digital literacy campaigns are thus required in addition to more involvement from governments and technological platforms.

The main limitation of the research is the fact that it was only possible to conduct a focus group of five individuals who do not belong to generation Z due to the restrictions imposed by the pandemic, although a clear contribution to the analysis of the impact of fake news on social networks during the COVID-19 pandemic in Spain can be seen from the privileged experiences in each of the fields of work that were identified. In this sense, the results of the study are not generalizable to a larger population. On the other hand, and with a view to future research, it would be advisable to carry out a more specific study of how fake news affects generation Z.

This research is original in nature, and the findings of this study are valuable for business practitioners and scholars, brand marketers, social media platform owners, opinion leaders and policymakers.

This study aims to develop an interface management risk interaction modeling and analysis methodology applicable to complex systems in high-speed rail construction projects, reveal the interaction mechanism of interface management risk and provide theoretical support for project managers to develop appropriate interface management risk response strategies.

This paper introduces the association rule mining technique to improve the complex network modeling method. Taking China as an example, based on the stakeholder perspective, the risk factors and significant accident types of interface management of high-speed rail construction projects are systematically identified, and a database is established. Then, the Apriori algorithm is used to mine and analyze the strong association rules among the factors in the database, construct the complex network, and analyze its topological characteristics to reveal the interaction mechanism of the interface management risk of high-speed rail construction projects.

The results show that the network is both scale-free and small-world, implying that construction accidents are not random events but rather the result of strong interactions between numerous interface management risks. Contractors, technical interfaces, mechanical equipment, and environmental factors are the primary direct causal factors of accidents, while owners and designers are essential indirect causal factors. The global importance of stakeholders such as owners, designers, and supervisors rises significantly after considering the indirect correlations between factors. This theoretically explains the need to consider the interactions between interface management risks.

The interaction mechanism between interface management risks is unclear, which is an essential factor influencing the decision of risk response measures. This study proposes a new methodology for analyzing interface management risk response strategies that incorporate quantitative analysis methods and considers the interaction of interface management risks.

Conversations around diversity, race and science fiction and fantasy films/television have sparked in response to recent casting decisions made in the upcoming live-action The Little Mermaid, The Lord of the Rings: The Rings of Power and Star Wars' Obi-Wan Kenobi (Deggans, 2022; Romano, 2022). Backlash against casting of actors of Color in these genres highlights racial projects where a cultural memory of whiteness comes up against multicultural change. The authors of this paper feel that there is great potential in using current-day racial issues around fantasy films/television to explore these racial projects with students in social studies classes (Omi and Winant, 2014).

Using a qualitative textual analysis (Peräkylä, 2005), the authors examined online news media outlets addressing the casting of actors of Color in the aforementioned media pieces. After reviewing over twenty articles, the authors determined two major themes that would serve as the findings.

In this paper, themes of nostalgia for an imagined ‘way things were’ and future-based fears of how things will become emerged from the analysis, revealing a need for engaging students in the history of sci-fi and fantasy media, and the existing, diverse histories of storytelling featuring multiple races.

The authors argue that examining racial projects found in contemporary sci-fi and fantasy casting are chances for students to understand complex racial histories and how they blend into current-day cultural landscapes, and are opportunities to practice analysis of real-life racial histories and richly-imagined fantasy worlds, noticing how and why the two often collide when it comes to race.