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This paper aims to discuss the ethical aspects of hardware reverse engineering (HRE) and propose an ethical framework for HRE when used to mitigate cyber risks of the digital supply chain of critical infrastructure operators.

A thorough review and analysis of existing relevant literature was performed to establish the current state of knowledge in the field. Ethical frameworks proposed for other areas/disciplines and identified pertinent ethical principles have been used to inform the proposed framework’s development.

The proposed framework provides actionable guidance to security professionals engaged with such activities to support them in assessing whether an HRE project conforms to ethical principles. Recommendations on action needed to complement the framework are also proposed. According to the proposed framework, reverse engineering is neither unethical nor illegal if performed honourably. Collaboration with vendors and suppliers at an industry-wide level is critical for appropriately endorsing the proposed framework.

To the best of the authors’ knowledge, no ethical framework currently guides cybersecurity research, far less of cybersecurity vulnerability research and reverse engineering.

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

This study investigates the transformative role of Sora in education and libraries. This study aims to explore Sora’s capabilities and potential implications for enhancing learning experiences and enriching library resources.

Using an exploratory approach, this paper analyzes Sora’s functionalities, focusing on its ability to convert textual descriptions into dynamic video content swiftly and accurately. It examines the ways in which Sora can augment learning through interactivity, personalization and accessibility, as well as its capacity to digitize cultural heritage and promote literacy in library settings.

Sora emerges as a potential powerful tool for education and libraries, offering opportunities for diverse learning modalities, creativity and critical thinking. Its capacity to facilitate immersive storytelling and educational gamification holds promise for engaging users and fostering community involvement. However, ethical considerations such as bias mitigation and equitable access must be addressed to maximize Sora’s benefits.

This study contributes to the understanding of artificial intelligence’s potential in education and libraries, particularly through the lens of Sora.

The purpose of this study is to analyse the recently highly debated topics of the Tax avoidance–Corporate social responsibility (CSR) performance nexus and to further investigate the impacts of engaging in socially responsible activities on financial performance and bank debt financing constraints, at a disaggregate level (firm level).

The sample for this study includes all publicly listed companies headquartered in BRICS countries from 2014 to 2020. The study employs detailed financial accounting information and the Environmental, Social and Governance scores released by Thomas Reuters EIKON database, which is regarded as the most authoritative indicator of CSR performance. Both pooled and panel data regression models are employed, and robustness tests that use a wide range of model specifications, measures and estimators are performed.

The study finds robust evidence that corporate tax avoidance is negatively associated with CSR performance. The authors also find that firms with better CSR performance have healthier financial performance and lower costs of bank debt. Overall, the research findings are supportive of the corporate culture theory, which suggests that firms behave ethically consistent in both CSR practices and tax payment.

CSR performance and the engagement of tax avoidance activities have been documented in the literature to be vital elements investors care about. This study focuses specifically on the association between them and further elaborates their impacts in the financial markets. To the best of the authors' knowledge, this is the first study which investigates the nexus in a sample that includes the most powerful emerging markets in the world. The results of this study are generalisable in terms of the implications of CSR management to many other emerging markets.

This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.

This study adopts a systematic approach for a comprehensive literature review. We select articles according to a series of criteria and compile the metadata for the bibliographic mapping.

Our bibliometric analysis suggests five main research streams, namely (1) political connection, (2) capital market, (3) audit and accountability, (4) firm policy and (5) banking. We identify the following distinctive country settings, which are well discussed in extant literature: political connection, two-tier board system, weak accounting profession, information opacity and cultural impact on accounting. We outline prospective agendas to examine the institutional mechanisms’ role in addressing major environmental challenges through accountability.

This study offers unique contributions to the literature by comprehensively reviewing accounting-related research in Indonesia. Despite Indonesia’s economic and environmental importance, it has received limited attention from scholars. Using dynamic topic analysis, we highlight the need to examine the role of informal institutions, such as political connections and culture and formal institutional mechanisms, such as corporate governance and environmental disclosure.

This paper aims to examine how organizational practices such as climate for conflict management (CCM) and high involvement work practices (HIWPs) reduce the negative consequences of workplace bullying (WPB) on work-related depression (WRD).

Data were collected from 468 full-time employees working in the financial sector in Türkiye by applying a student-recruited sampling strategy. The aforesaid relationships were assessed using SPSS AMOS 29.

The results indicated that WPB leads to WRD; however, this effect is alleviated by employee perceptions of strong CCM and the administration of HIWPs in workplace settings.

Collecting data from a single source poses the risks of self-report data bias; however, in the future, data may be collected from multiple sources to lessen this potential threat. The study was a cross-sectional study, which makes it hard to make casual inferences; longitudinal data would be more beneficial to establish casual associations.

Business owners and managers can draw from the study results to create a work environment perceived by employees to be fair when dealing with conflicts and the negative vices of bullying in workplaces. Also, organizations may administer practices that empower employees’ confidence and competence to deal with negative persecution in organizations.

Few studies, if any, have focused on examining the moderating effect of CCM and HIWPs in the association between WPB and WRD. Drawing upon conservation of resources theory, the study stands out as it tests the moderating effect of CCM and HIWPs in the connection between WPB and WRD. The findings contribute to the few available studies tackling organizational factors relevant to alleviating the negative consequences of WPB in organizations.

This study aims to evaluate blockchain as an e-government governance model. It assesses its alignment with legal frameworks, emphasizing robustness against disruptions and adherence to existing laws.

The paper explores blockchain’s potential in e-government, focusing on legal, ethical and governance aspects. It conducts an in-depth analysis of blockchain’s integration into data governance, emphasizing legal compliance and resilient security protocols.

The study comprehensively evaluates blockchain’s implementation, covering privacy, interoperability, consensus mechanisms, scalability and regulatory alignment. It highlights governance’s critical role in ensuring legal compliance within blockchain paradigms.

Ethical and legal concerns arising from blockchain adoption remain unresolved. The study underscores how blockchain challenges its core principles of anonymity and decentralization in e-government settings.

The framework outlined offers potential for diverse technological environments, albeit raising ethical and legal queries. It emphasizes governance’s pivotal role in achieving legal compliance in blockchain adoption.

Blockchain’s impact on legal and ethical facets necessitates further exploration to align with its core principles while addressing governance in e-government settings.

This study presents a robust framework for assessing blockchain’s viability in e-government, emphasizing legal compliance, despite ethical and legal intricacies that challenge its fundamental principles.

The purpose of this study is to examine various data sources to identify trends and themes in humanitarian supply chain management (HSCM) in the digital age.

In this study, various data sources such as published literature and social media content from Twitter, LinkedIn, blogs and forums are used to identify trending topics and themes on HSCM using topic modelling.

The study examined 33 published literature and more than 94,000 documents, including tweets and expert opinions, and identified eight themes related to HSCM in the digital age namely “Digital technology enabled global partnerships”, “Digital tech enabled sustainability”, “Digital tech enabled risk reduction for climate changes and uncertainties”, “Digital tech enabled preparedness, response and resilience”, “Digital tech enabled health system enhancement”, “Digital tech enabled food system enhancement”, “Digital tech enabled ethical process and systems” and “Digital tech enabled humanitarian logistics”. The study also proposed a framework of drivers, processes and impacts for each theme and directions for future research.

Previous research has predominantly relied on published literature to identify emerging themes and trends on a particular topic. This study is unique because it examines the ability of social media sources such as blogs, websites, forums and published literature to reveal evolving patterns and trends in HSCM in the digital age.

Social responsibility (SR) has become critical in facilitating the sustainability of new infrastructure construction (NIC) and is also a nonnegligible aspect in its management. Although studies attempting to explore this issue from various and disparate perspectives have become increasingly popular, no consensus has yet been reached regarding what SR factors affect NIC management. This paper aims to establish an inventory of SR factors for NIC and reveal a comprehensive framework for SR of NIC (NIC-SR) management through an in-depth analysis of the relationships among factors.

This article proposes a mixed-review method that combines the preferred reporting items for systematic reviews and meta-analyses and content analysis methods as a solution.

From 62 chosen publications on NIC-SR published in peer-reviewed journals between 2010 and 2022, a total of 44 SR factors were found. These 44 SR factors were divided into 4 interconnected categories: political, ethics-environmental, legal and economic. Based on the interactions among SR factors and incorporating the impact of the four categories of SR factors on NIC management, an integrated framework from micro to macro was developed.

This paper educates researchers and practitioners about the SR factors that must be considered to improve the sustainability of NIC management and provides practical implications for architectural, engineering and construction (AEC) practices. Furthermore, it serves as an impetus for governments to improve their programs and policies and fulfill social responsibilities.

This study aims to investigate the factors influencing the adoption intention of artificial intelligence (AI) by micro, small and medium enterprises (MSMEs) in Jordan.

The study adopts the technology–organization–environment (TOE) model. It examines the moderating effects of innovation culture, employee digital skill level and market competition on the relationships between the independent and dependent variables. A survey was utilized to collect data from 537 MSME owners or managers in Jordan and employed partial least squares structural equation modeling to test the hypotheses.

The results of the study support seven out of eight hypotheses. Business innovativeness, management support, perceived benefits and technological infrastructure have positive and significant effects on AI adoption intention, while perceived costs have no significant effect. However, the innovation culture, employee digital skill level and market competition were found to moderate the relationships between some of the independent variables and dependent variables.

The study provides valuable insights and recommendations for MSME owners, managers, employees, policymakers, educators and researchers interested in promoting and facilitating AI adoption by MSMEs in Jordan.

The current attempt extends the TOE framework by adding significant constructs representing the three contexts. Moreover, it is one of the few studies that analyzed the factors influencing the adoption intention of AI by MSMEs in Jordan, which are significant to the Jordanian economy and represent 99.5% of enterprises.