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Article
Publication date: 23 April 2024

Fahim Ullah, Oluwole Olatunji and Siddra Qayyum

Contemporary technological disruptions are espoused as though they stimulate sustainable growth in the built environment through the Green Internet of Things (G-IoT). Learning…

Abstract

Purpose

Contemporary technological disruptions are espoused as though they stimulate sustainable growth in the built environment through the Green Internet of Things (G-IoT). Learning from discipline-specific experiences, this paper articulates recent advancements in the knowledge and concepts of G-IoT in relation to the construction and smart city sectors. It provides a scoping review for G-IoT as an overlooked dimension. Attention was paid to modern circularity, cleaner production and sustainability as key benefits of G-IoT adoption in line with the United Nations’ Sustainable Development Goals (UN-SDGs). In addition, this study also investigates the current application and adoption strategies of G-IoT.

Design/methodology/approach

This study uses the Preferred Reporting Items for Systematic and Meta-Analyses (PRISMA) review approach. Resources are drawn from Scopus and Web of Science repositories using apt search strings that reflect applications of G-IoT in the built environment in relation to construction management, urban planning, societies and infrastructure. Thematic analysis was used to analyze pertinent themes in the retrieved articles.

Findings

G-IoT is an overlooked dimension in construction and smart cities so far. Thirty-three scholarly articles were reviewed from a total of 82 articles retrieved, from which five themes were identified: G-IoT in buildings, computing, sustainability, waste management and tracking and monitoring. Among other applications, findings show that G-IoT is prominent in smart urban services, healthcare, traffic management, green computing, environmental protection, site safety and waste management. Applicable strategies to hasten adoption include raising awareness, financial incentives, dedicated work approaches, G-IoT technologies and purposeful capacity building among stakeholders. The future of G-IoT in construction and smart city research is in smart drones, building information modeling, digital twins, 3D printing, green computing, robotics and policies that incentivize adoption.

Originality/value

This study adds to the normative literature on envisioning potential strategies for adoption and the future of G-IoT in construction and smart cities as an overlooked dimension. No previous study to date has reviewed pertinent literature in this area, intending to investigate the current applications, adoption strategies and future direction of G-IoT in construction and smart cities. Researchers can expand on the current study by exploring the identified G-IoT applications and adoption strategies in detail, and practitioners can develop implementation policies, regulations and guidelines for holistic G-IoT adoption.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Open Access
Article
Publication date: 24 October 2023

Tinna Dögg Sigurdardóttir, Adrian West and Gisli Hannes Gudjonsson

This study aims to examine the scope and contribution of Forensic Clinical Psychology (FCP) advice from the National Crime Agency (NCA) to criminal investigations in the UK to…

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Abstract

Purpose

This study aims to examine the scope and contribution of Forensic Clinical Psychology (FCP) advice from the National Crime Agency (NCA) to criminal investigations in the UK to address the gap in current knowledge and research.

Design/methodology/approach

The 36 FCP reports reviewed were written between 2017 and 2021. They were analysed using Toulmin’s (1958) application of pertinent arguments to the evaluation process. The potential utility of the reports was analysed in terms of the advice provided.

Findings

Most of the reports involved murder and equivocal death. The reports focused primarily on understanding the offender’s psychopathology, actions, motivation and risk to self and others using a practitioner model of case study methodology. Out of the 539 claims, grounds were provided for 99% of the claims, 91% had designated modality, 62% of the claims were potentially verifiable and 57% of the claims were supported by a warrant and/or backing. Most of the reports provided either moderate or high insight into the offence/offender (92%) and potential for new leads (64%).

Practical implications

The advice provided relied heavily on extensive forensic clinical and investigative experience of offenders, guided by theory and research and was often performed under considerable time pressure. Flexibility, impartiality, rigour and resilience are essential prerequisites for this type of work.

Originality/value

To the best of the authors’ knowledge, this study is the first to systematically evaluate forensic clinical psychology reports from the NCA. It shows the pragmatic, dynamic and varied nature of FCP contributions to investigations and its potential utility.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 16 June 2023

Haitham Nobanee, Ahmad Yuosef Alodat, Mehroz Nida Dilshad, Alaa El Sayah, Sondos Nezam Alas’ad, Baraa Omar Al Shalabi, Sara Fadel Alsadi, Noora Mohammed Al Marri and Farzin Kamal Fiza

This study aims to examine the research output on cyber insurance from 2002 to 2021 through an extensive bibliometric analysis. It examines the cyber insurance resources and how…

Abstract

Purpose

This study aims to examine the research output on cyber insurance from 2002 to 2021 through an extensive bibliometric analysis. It examines the cyber insurance resources and how the process of cyber insurance works.

Design/methodology/approach

This paper uses Scopus and VOSviewer to analyze cyber insurance papers. Using 503 papers from Scopus, this paper enhances the understanding of cyber insurance through collaborative network maps of experts and researchers.

Findings

The study comprehensively evaluates the development of cyber research. The results show that the number of research articles on cyber insurance has significantly increased since 2009.

Practical implications

The study's results offer practical implications for researchers to gain knowledge on the latest trends and developments in the domain. In addition, the study highlights the significance of cyber insurance in mitigating financial risks linked to cyberattacks, potentially boosting the investment of more organizations in such policies. Furthermore, practitioners can enhance their understanding of the various types of cyber insurance policies and their coverage.

Originality/value

Our results are likely to encourage practitioners, computer scientists, auditors, accountants and lawyers to contribute further to corporate strategies, data analytics and business operations to mitigate cyber risk consequences. In addition, understanding regarding the cyber insurance concept formed between experts and researchers is limited. This paper fills this gap by evaluating and identifying the development of cyber insurance literature.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 16 October 2023

Chien-Wen Shen and Phung Phi Tran

This study aims to provide a more complete picture of blockchain development by combining numerous methodologies with diverse data sources, such as academic papers and news…

Abstract

Purpose

This study aims to provide a more complete picture of blockchain development by combining numerous methodologies with diverse data sources, such as academic papers and news articles. This study displays the developmental status of each subject based on the interrelationships of each topic cluster by analyzing high-frequency keywords extracted from the collected data. Moreover, applying above methodologies will help understanding top research topics, authors, venues, institutes and countries. The differences of blockchain research and new are identified.

Design/methodology/approach

To identify and find blockchain development linkages, researchers have used search terms such as co-occurrence, bibliographic coupling, co-citation and co-authorship to help us understand the top research topics, authors, venues, institutes and countries. This study also used text mining analysis to identify blockchain articles' primary concepts and semantic structures.

Findings

The findings show the fundamental topics based on each topic cluster's links. While “technology”, “transaction”, “privacy and security”, “environment” and “consensus” were most strongly associated with blockchain in research, “platform”, “big data and cloud”, “network”, “healthcare and business” and “authentication” were closely tied to blockchain news. This article classifies blockchain principles into five patterns: hardware and infrastructure, data, networking, applications and consensus. These statistics helped the authors comprehend the top research topics, authors, venues, publication institutes and countries.

Research limitations/implications

Since Web of Science (WoS) and LexisNexis Academic data are used, the study has few sources. Others advise merging foreign datasets. WoS is one of the world's largest and most-used databases for assessing scientific papers.

Originality/value

This study has several uses and benefits. First, key concept discoveries can help academics understand blockchain research trends so they can prioritize research initiatives. Second, bibliographic coupling links academic papers on blockchain. It helps information seekers search and classify the material. Co-citation analysis results can help researchers identify potential partners and leaders in their field. The network's key organizations or countries should be proactive in discovering, proposing and creating new relationships with other organizations or countries, especially those from the journal network's border, to make the overall network more integrated and linked. Prominent members help recruit new authors to organizations or countries and link them to the co-authorship network. This study also used concept-linking analysis to identify blockchain articles' primary concepts and semantic structures. This may lead to new authors developing research ideas or subjects in primary disciplines of inquiry.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Open Access
Article
Publication date: 11 August 2023

Jacobus Gerhardus J. Nortje and Daniel Christoffel Myburgh

This paper aims to identify impediments, discuss impediments and make recommendations for the impediments during the execution of a search and seizure warrant for digital evidence…

Abstract

Purpose

This paper aims to identify impediments, discuss impediments and make recommendations for the impediments during the execution of a search and seizure warrant for digital evidence in South African criminal cases.

Design/methodology/approach

The discussion of this article, the second article of two, focuses on a literature review of international and local impediments identified in case law and published research literature and how it is approached in various jurisdictions.

Findings

This study found that impediments identified and addressed internationally during the execution of a search and seizure warrant for digital evidence are relevant to South African criminal cases and still need to be addressed during the execution of a search and seizure warrant for digital evidence in South African criminal cases.

Research limitations/implications

Although searches and seizures for digital evidence are relevant to civil, regulatory and criminal investigations, this study focuses on the search and seizure for digital evidence in criminal matters with an emphasis on the provisions of the Criminal Procedure Act 51 of 1977 and the Cybercrimes Act 19 of 2020.

Originality/value

The originality of this paper lies in the procedures followed during the physical search and seizure of digital information during the execution of search and seizure warrants for digital information in South Africa. If the South African Police Service follows the recommended procedures, it will contribute to the success of the South African Police Service, which would result in the improved quality of investigations and successful prosecution of crime in South Africa.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 17 April 2024

Jayne M. Leh

Groups of students were enrolled in a course that sought to produce a three-phase theoretical model over three semesters.

Abstract

Purpose

Groups of students were enrolled in a course that sought to produce a three-phase theoretical model over three semesters.

Design/methodology/approach

A design project to comprehensively address school violence was launched at a university in eastern Pennsylvania.

Findings

This article updates the recent and most critical finding of the project by illuminating specific implications of the importance of teacher training and the development toward competence in recognition of children who are emotionally and psychologically injured through proactive measures such as screening for emotional and psychological well-being.

Research limitations/implications

Although the model has not been tested, screening to identify those in need of emotional support and training to support teachers is clear. Screening and training offer important opportunities to help learners build skills toward resilience to soften the effects of trauma.

Practical implications

A view of the “whole child” with regard to academic success could further foster social and emotional development.

Social implications

Early intervention can prevent the onset of symptoms associated with posttraumatic stress and related disorders. This effort alone may significantly reduce the uncomfortable incidences and perhaps ultimate prevention of the violence that is perpetuated among children.

Originality/value

Preliminary research supports a continued conversation regarding effective tools to find children emotionally and psychologically at-risk, which allows teachers an opportunity for timely emotional and psychological interventions.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 2 January 2024

Stephan M. Wagner, M. Ramkumar, Gopal Kumar and Tobias Schoenherr

In the aftermath of disasters, humanitarian actors need to coordinate their activities based on accurate information about the disaster site, its surrounding environment, the…

Abstract

Purpose

In the aftermath of disasters, humanitarian actors need to coordinate their activities based on accurate information about the disaster site, its surrounding environment, the victims and survivors and the supply of and demand for relief supplies. In this study, the authors examine the characteristics of radio frequency identification (RFID) technology and those of disaster relief operations to achieve information visibility and actor coordination for effective and efficient humanitarian relief operations.

Design/methodology/approach

Building on the contingent resource-based view (CRBV), the authors present a model of task-technology fit (TTF) that explains how the use of RFID can improve visibility and coordination. Survey data were collected from humanitarian practitioners in India, and partial least squares (PLS) analysis was used to analyze the model.

Findings

The characteristics of both RFID technology and disaster relief operations significantly influence TTF, and TTF predicts RFID usage in disaster relief operations, providing visibility and coordination. TTF is also a mediator between the characteristics of RFID technology and disaster relief operations and between visibility and coordination.

Social implications

The many recent humanitarian disasters have demonstrated the critical importance of effective and efficient humanitarian supply chain and logistics strategies and operations in assisting disaster-affected populations. The active and appropriate use of technology, including RFID, can help make disaster response more effective and efficient.

Originality/value

Humanitarian actors value RFID technology because of its ability to improve the visibility and coordination of relief operations. This study brings a new perspective to the benefits of RFID technology and sheds light on its antecedents. The study thus expands the understanding of technology in humanitarian operations.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 29 August 2023

Syed Waleed Ul Hassan, Samra Kiran, Samina Gul, Ibrahim N. Khatatbeh and Bibi Zainab

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information…

Abstract

Purpose

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information technology (IT) on the detection and prevention of fraud within organizations.

Design/methodology/approach

Primary data were collected from 250 financial accountants, internal auditors and external auditors through questionnaires. The non-probability snowball sampling technique was used for data collection, with the sample t-test, one-way ANOVA and paired sample t-test applied for analysis.

Findings

The results indicate that robust CG practices and IT techniques significantly aid in detecting and reducing fraudulent activities by minimizing opportunities, rationalizations, pressures and capabilities of potential employees to commit fraud. Internal controls also play a significant role in reducing instances of fraud. Notably, ethical officers and ethical training were not perceived as significantly effective in preventing and detecting fraud, leading to a perception that fraudulent practices are prevalent and increasing the risk of future fraudulent activities.

Research limitations/implications

This study recommends the adoption of strong CG practices to identify potential fraud within an organization. Moreover, IT techniques should be tailored to specific needs for effective utilization. Furthermore, the government should increase awareness regarding data provision by departments, organizations and other related personnel. Future research could use secondary data from various regions to expand the literature in this field.

Originality/value

This research uniquely combines three significant factors: CG, IT and forensic accounting in fraud detection and prevention. It contributes to the enhancement of literature about fraud and its preventive and detective measures. The results of this study set the seed for future research, government policymaking and enhanced organizational practices.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 14 September 2023

Peterson K. Ozili

This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.

Abstract

Purpose

This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.

Design/methodology/approach

The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR.

Findings

The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting.

Practical implications

FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting.

Originality/value

The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 22 November 2023

Christian Friedrich and Reiner Quick

Whistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and…

Abstract

Purpose

Whistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and relatively quickly. Whistleblower protection has not been systematically required in the European Union (EU), leaving many large organizations unregulated. This study aims to get in-depth insights into how unregulated organizations design, handle and view whistleblowing with the advent of a novel EU Whistleblowing Directive.

Design/methodology/approach

The authors conducted 17 semistructured interviews with a diverse group of organizations headquartered in Germany and inductively analyzed them following Grounded Theory. Linking the Grounded Theory to the legal endogeneity model, they developed seven perspectives that help to explain how organizations view whistleblowing.

Findings

In trying to make sense of the role of whistleblowing in the organization’s governance, organizations and their managers assume different perspectives. These perspectives guide their approach to whistleblower protection in the context of evolving regulation with little regulatory guidance. Perspectives vary in the degree of supporting whistleblowing regulation, from viewing whistleblowing as a natural, everyday governance tool to denying it and fearing denunciation. Most organizations exhibit several perspectives.

Originality/value

Little is known about day-to-day whistleblowing practices from the perspective of organizations. The authors fill this research gap by providing initial evidence on how organizations approach whistleblowing and the EU Whistleblowing Directive. Identifying organizations’ perspectives may help us understand how ineffective or noncompliant whistleblowing systems emerge and how organizations can improve.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

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