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This paper aims to analyze the degree of contribution of the entrepreneurial orientation (EO) of organizations in the use of agile methods (AM) in project management.

A quantitative approach with the application of a survey with project professionals resulted in 206 valid answers. The data were analyzed using structural equation modeling and the method of partial least squares (PLS).

The results present empirical evidence of the significant contribution of EO in the use of AM in project management, confirming the main hypothesis of this study. This effect was not influenced by the control variables tested.

This study contributes to the development of research on AM and minimizes the literature gap on the connection between entrepreneurship and AM. The results are limited to the sample. Studies with broader samples and different segments are suggested, as well as the contribution of each dimension of the EO to AM.

Innovativeness, risk-taking, proactiveness, autonomy and competitive aggressiveness (EO dimensions) can contribute to the use of AM and guide actions to develop these behaviors, pursuing better adherence to agile values and the use of AM in project management.

The originality of this study regarding the connection between EO and AM lies on the presentation of a theoretical model of this relationship and reduces the gap in this research field. Given the degree of EO contribution in AM (19.7%), there are other factors that affect the use of AM in project management that should be investigated.

This study aims to test the role that organizational sociopsychological variables may play in influencing job stress and work engagement in an organizational identity change scenario.

On a sample of 118 employees of an Italian company in the personnel training services sector, multivariate statistical analysis tests a pattern where organizational variables such as work support (by supervisors and coworkers, independent variables) – moderated by corporate identification (moderating variable) – and mediated by organizational trust (mediating variable) – boosts employee work engagement and lowers psychosocial risks (dependent variables).

The mediating effect of “organizational trust” is significant in the relationships of “supervisor social support” and “coworker social support” with the “absence of psychosocial risks.” Moreover, an increase in supervisor social support can lead to a statistically significant increase in work engagement. This occurs only for employees with low or medium identification and not in highly identified individuals.

The findings from the analysis on moderation are of primary importance because they show us a new perspective that can play the role of a guiding and practical principle on how to act on an organization’s human resources, specifically targeting those with lower or medium corporate identification.

The purpose of this paper is to open up new lines of research into the engagement of corporations during humanitarian crises. The paper provides an introduction to core concepts in the delivery of humanitarian assistance, as well as a comprehensive overview of when, why, how, and to what effect corporations engage in humanitarian action.

Building on extant literature and policy reports, the paper synthesizes concepts and insights to map the interdisciplinary field of research on corporate engagement in humanitarian action.

The paper systematically reviews and describes different dimensions of corporate engagement for delivering humanitarian action and explains key complications that inspire new research questions. In particular, the paper highlights challenges associated with getting corporations to engage in humanitarian action; challenges associated with ensuring effective corporate engagement; and challenges associated with ensuring ethical engagement.

By raising new questions about corporate engagement in humanitarian action, this paper develops an original and positive research agenda for international business, management research, and related fields.

The objective of this study is to present a theoretical framework, which helps ascertain the meanings of the Sharīʿah audit quality and identify the factors that affect it.

The current literature of conventional and Islamic finance on audit quality is critically reviewed to propose the theoretical framework for the quality of Sharīʿah audit.

The paper suggests that for a better Sharīʿah compliance at Islamic banking institutions (IBIs), the role of audit practitioners is very much indispensable. The competency of the practitioner is one of the important factors that affect the quality of the Sharīʿah audit. Assessment and identification of Sharīʿah risk in different financial arrangements, contracts and transactions require a unique competency on the part of the auditor, that is, gripping Sharīʿah law besides traditional assurance skills and techniques.

The Sharīʿah compliance is one of the primary objectives of IBIs, which works at the conceptual level, product development and implementation level, various business models and governance level. Sharīʿah audit function, internal or external, is an important component of Sharīʿah governance framework and provides an independent assessment of IBIs’ compliance with the Sharīʿah rules and principles and helps in managing the Sharīʿah non-compliance risk and ensuring sound internal Sharīʿah control system.

The paper proposes a theoretical framework for defining the Sharīʿah audit quality and determining the factors that are significant in affecting the Sharīʿah audit quality in the IBIs of Pakistan.

Credit Default Swap (CDS) trading alters equilibrium interactive monitoring of external corporate monitors due to a possible change in private lenders' incentive to monitor client firms. This study explores how audit fees change in response to CDS trade initiation on client firms and how this effect is moderated by investor protection.

With 6,052 cross-country firm observations, the author conducts estimations in the systems dynamic general methods of moments framework.

The author documents that audit fees rise on average after CDS trade initiations with and/or without investor protection. Meanwhile, change in auditors' risk perception result in increased audit costs when CDS trade initiation and investor protection interact. The effect of CDS trading on audit fees remain after controlling for firm, audit, and auditor features are robust to different proxies of audit cost.

The need for firms in high investor protection jurisdictions to initiate CDS trade to implement policies in order to maximize their gains from investor protection activities to lessen the overall impact of any increased audit cost that may arise. Furthermore, CDS regulation may be strategically targeted to lessen the effect of increased audit costs on firms after initiation. This would ensure that the resulting increase in audit cost may not materially impact the cash or profitability position of such firms.

This study is distinct from previous ones by focusing on variation in private lenders incentive to monitor after CDS trade initiation after controlling for possible monitoring by short-term creditors. Given that monitoring is not costless for private lenders and CDS trading on their borrowers causes a change in this cost structure, the author documents how auditors react to such changes in incentive to monitor.

信用違約互換交易會改變外部監督機制的均衡互動監測，這是因為私人貸款者去監控客戶公司的激勵可能有所改變。本研究擬探究審計費用如何改變，以應對向客戶公司進行的信用違約互換交易啟動;研究亦探討投資者保障、如何緩和上述的影響。

我們透過6,052個穿越全國的企業觀察，進行了對系統動力廣義矩估計體系的估測。

無論投資者保障存在與否，信用違約互換交易啟動必帶來審計費用一般的平均升高，我們已把這關聯記錄下來。同時，當信用違約互換交易啟動和投資者保障兩者互相影響時，審計員的風險認知的改變，是會導致審計費用增加的。若拔除公司和審計的影響，信用違約互換交易對審計費用的影響會保持不變;而且，就各個不同的審計費用代理權而言，審計員特點是牢固的。

本研究的結果，確定了若公司屬高投資者保護管轄權的類別，則有需要去啟動信用違約互換交易來實施政策，其目的為能從投資者保障的行動中取得最大的收益，從而減弱審計費用的增加所帶來的全面影響。再者，信用違約互換的管理或許可戰略性地訂立目標，俾能減弱於啟動後，審計費用的上昇對公司帶來的影響;這或會確保審計費用的增加、不會對有關公司的貨幣頭寸或盈利狀況產生重大的影響。

本研究有別於從前的研究，因它的焦點在於短期債權人可能的監督的影響給拔除的情況下，在信用違約互換交易啟動後，以監督為目的私人貸款者激勵的變化。鑒於對私人貸款者來說，監督不是不需要成本的;而且，為他們的借貸者的信用違約互換交易會為這個成本結構帶來變化，我們記錄了審計員如何對以監督為目的的激勵的有關改變作出回應。

The healthcare sector is experiencing a major paradigm shift toward a people-centered approach. The key issue with transitioning to a people-centered approach is a lack of understanding of the ever-increasing role of technology in blended human-technology healthcare interactions and the impacts on healthcare actors' well-being. The purpose of the paper is to identify the key mechanisms and influencing factors through which blended service realities affect engaged actors' well-being in a healthcare context.

This conceptual paper takes a human-centric perspective and a value co-creation lens and uses theory synthesis and adaptation to investigate blended human-technology service realities in healthcare services.

The authors conceptualize three blended human-technology service realities – human-dominant, balanced and technology-dominant – and identify two key mechanisms – shared control and emotional-social and cognitive complexity – and three influencing factors – meaningful human-technology experiences, agency and DART (dialogue, access, risk, transparency) – that affect the well-being outcome of engaged actors in these blended human-technology service realities.

Managerially, the framework provides a useful tool for the design and management of blended human-technology realities. The paper explains how healthcare services should pay attention to management and interventions of different services realities and their impact on engaged actors. Blended human-technology reality examples – telehealth, virtual reality (VR) and service robots in healthcare – are used to support and contextualize the study’s conceptual work. A future research agenda is provided.

This study contributes to service literature by developing a new conceptual framework that underpins the mechanisms and factors that influence the relationships between blended human-technology service realities and engaged actors' well-being.

Framed within global policy debates over the need for private financial flows to align with the capital requirements of the Paris Agreement, this paper examines UK asset managers in their approaches to disclosing and managing climate risk. This paper identifies and evaluates climate risk management practices among this under-researched investor group in their capacity to address fundamental behavioural obstacles to low-carbon investment.

This paper takes an inductive approach to document analysis, applying content and thematic analysis to the annual disclosures of the 28 largest UK asset managers (by assets under management), including the investment management arms of insurance and pension companies.

The main takeaway from this research is that today’s climate risk management strategies hold potential to effectively address traditionally climate risk-averse investor behaviour and investment processes in the UK asset management context. However, this research finds that the use of environmental, social and governance (ESG) investment strategies to mitigate climate risks is a “grey area” in which climate risk management practices are undefined within broad sustainability and responsible investment agendas. In doing so, this paper invites further research into the extent to which climate risks are considered in ESG investment.

This paper contributes to research in sustainable finance and behavioural finance, by identifying the latest climate risk management techniques used among UK-headquartered asset managers and uniquely evaluating these in their capacity to address barriers to low-carbon investment arising from organisational behaviours and processes.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.