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Evidence-informed decision-making is considered best practice when choosing interventions in applied settings across health, social care and education. Developing that evidence base, however, is not straightforward. The pupose of this paper is to describe the process implemented by the Sharland Foundation Developmental Disabilities Applied Behavioural Research and Impact Network (SF-DDARIN) that systematically develops an evidence base for behaviorally based interventions.

In this case study, the progressive research steps undertaken by the SF-DDARIN to develop the evidence base for an online reading intervention, the Headsprout® Early Reading programme (HER®), which uses behavioural principles to promote learning to read, are described.

A series of discrete projects targeting gaps in the evidence base for HER^® led to funding two randomised controlled trials in England, one in education and one in health and social care.

This case study illustrates an original, creative and effective way of collaborating across academic research departments and applied settings to extend the evidence base for a chosen intervention systematically.

This paper aims to elucidate the responsiveness of China’s judicial system in addressing the challenges of identifying online illegal fund-raising crimes that have emerged in recent years. This study systematically evaluates the efficacy and potential pitfalls of legal guidelines contained in judicial interpretations, such as holistic determination, sampling verification and presumption of the nature of funds. In addition, the research endeavors to propose pertinent recommendations for refining the existing judicial rules.

This research mainly uses a doctrinal methodology, focusing on the principal judicial interpretations formulated by the Supreme People’s Court and other central judicial entities in China. The scope encompasses the realm of online illegal fund-raising crimes as well as other cybercrimes. The analytical framework involves a comprehensive examination of these authoritative judicial documents, coupled with a theoretical and critical analysis of relevant academic materials.

This research underscores that while judicial interpretations serve as an effective legal strategy to confront the challenges posed by online illegal fund-raising crimes, their implementation introduces a nuanced landscape. These legal guidelines, often emanating from diverse judicial departments and tackling specific issues, carry the inherent risk of giving rise to new complexities and fostering inconsistency. Judicial authorities shall exercise prudence in both the formulation and application of these guidelines, ensuring their harmonization with existing legal norms and fundamental legal principles.

This research constitutes a critical and comprehensive examination of judicial interpretations in China pertaining to online illegal fund-raising crimes. It offers valuable insights into the country’s judicial interpretation system and its legal responses to financial crimes. The paper serves as a valuable resource for academics, law enforcement professionals, policymakers, legislators and researchers.

This paper aims to offer a commentary on Denne et al.’s (2024) article discussing the journey undertaken by the Sharland Foundation Developmental Disabilities Applied Behavioural Research and Impact Network to augment evidence surrounding the efficacy of the online Headsprout® Early Reading programme.

Drawing from over 15 years of professional experience as a qualified teacher in special education settings, the author reflects on the network’s approach and its alignment with their own expertise.

While acknowledging the commendable focus of the network on amassing additional evidence, this commentary underscores the importance of identifying barriers and fostering adaptability within the educational landscape. Central to the discussion is the imperative to prioritise students’ needs and tailor data collection methods to suit their unique contexts.

This commentary is aimed at professionals working in special education settings striving to improve their practice and student outcomes.

In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management and real earnings management in the Middle Eastern and North African (MENA) context, whose institutional, economic and legal environment is markedly different from that of most organization for economic cooperation and development countries.

The authors selected a sample of 161 nonfinancial companies from nine MENA countries between 2014 and 2021 (corresponding to an unbalanced data panel of 486 observations). The authors used the generalized least squares regression test to examine the relationship between board attributes and earnings management.

The authors found that three board attributes (size, independence and gender diversity) have no effect on both types of earnings management practices, while CEO duality has no effect on accrual-based earnings management but has a significant and negative effect on real earnings management. Overall, the results suggest that most board attributes do not play a crucial role in reducing earnings management.

The results provide valuable insights into the universal role of corporate governance mechanisms and raise questions about the role of the board of directors in improving reporting quality in the MENA context.

Regulators should adapt corporate governance mechanisms to the characteristics of the institutional context in which they are inserted.

To the best of the authors’ knowledge, this study is the first to examine the effect of various board characteristics on both types of earnings management practices in the MENA context. It also provides the first empirical evidence of the relationship between board gender diversity and earnings management in the MENA region.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

The purpose of this study is to examine the relationship between the productive structure and the size of the informal economy in Latin American countries.

The study employs econometric techniques for panel data covering the period from 2002 to 2017 and considering 17 Latin American countries. The evidence presented is based on the informal economy data generated by Medina and Schneider (2018) who estimate the size of the informal economy using a structural equation model and the share of manufacturing in total employment as a measure of the size of the manufacturing sector. Also, the study addresses the possible endogeneity bias in the relationship studied and makes the conclusions more robust, thus avoiding spurious correlations that weaken the findings.

The results indicate that most industrialized Latin American countries are associated with a smaller size of the informal economy.

The findings have important policy implications, as they suggest that Latin American economies need to switch the structure of the economy toward more sophisticated productive structures if they want to reduce the size of the informal economy. Thus, more efforts should be deployed to policies to diversify and upgrade economies.

The study contributes to the literature on the informal economy by connecting the country’s productive structure and informality. Specifically, the results show that the productive structure of countries is a plausible explanation for the size of the informal economy.

This paper aims to serve as a commentary on the paper titled “Implementation of an Adapted Handwriting Without Tears® Programme for Children with Developmental Disabilities in a Special Education Setting.”

It provides an overview of educational strategies that can be used in school settings to support professionals in acquiring skills relevant to their practice and promoting the acquisition of new abilities for their students.

It explores three critical aspects of education: measuring academic progress, using evidence-based methods and enhancing educator training.

This work represents the personal perspective of a professional working in the service delivery field for children with developmental disabilities in schools and rehabilitative centres.

Food literacy is a multidimensional concept that prioritises the aspects individuals require to navigate the contemporary foodscape successfully. The study aims to map the knowledge base and intellectual structure of the concept of food literacy to assess if the most cited definitions reflect these constructs.

The inclusion criteria of full-text, peer-reviewed articles or conference papers, in English, using “food literacy” within the title, abstract, keywords or linked to the research focus produced 538 articles from the Scopus database from its inception until January 31, 2023. Articles were analysed according to exponential growth, geolocations, authors, articles, research areas and keywords using VOSviewer, CiteSpace and Excel.

Food literacy research grew exponentially between 2012 and 2022 at a rate of 50% and spanned 62 research areas, with nutrition and dietetics being the most common. Vidgen and Gallegos were the most cited authors of the most cited article, and Australia was the most influential food literacy research geolocation. Research originating from developing countries within Asia, the Middle East, Africa and South America was underrepresented, and COVID-19 impacted research trends between 2020 and 2023.

It is recommended to link “food literacy” to appropriate publications to increase its visibility and that food literacy be redefined and conceptualised to better reflect its intellectual structure. To complete this task, further research guided by keyword clustering can enhance conceptual understanding.

This study provides new insight into the knowledge base and intellectual structure of food literacy and provides scope for future research to develop the concept further.

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.

The aim of this study is to offer evidence-based knowledge of the most popular research topics in studies on spiritual leadership (SL) and the research approaches and theories in use. Another aim is to create a comprehensive research framework covering the antecedents and outcomes of SL, as well as the underlying mechanisms and conditional factors. This study also synthesizes future research avenues presented in the literature.

This study used a systematic literature review method. The presented analysis covered both bibliometric studies and in-depth manual content analysis. In total, 274 articles indexed in the Scopus database were analyzed, with a particular focus on 126 empirical papers.

This study shows that most of the research took place in developing countries and focused on the links between SL and workplace spirituality, employee well-being and engagement. It provides a complex research framework which orders previous variables according to their levels. Future research is required that would use a multilevel research approach and determine the impact of SL on society and the leaders themselves, as well as determining the reverse impact of organizational performance on the development of SL.

This study takes advantages of both bibliometric and in-depth content analysis to expand the understanding of the state of the art in SL research. It demonstrates how different factors contribute to SL and how they subsequently influence outcomes. It also offers numerous future research directions which go beyond those identified so far in the literature to further develop the theory of SL.