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In many security domains, the ‘human in the system’ is often a critical line of defence in identifying, preventing and responding to any threats (Saikayasit, Stedmon, & Lawson, 2015). Traditionally, such security domains are often focussed on mainstream public safety within crowded spaces and border controls, through to identifying suspicious behaviours, hostile reconnaissance and implementing counter-terrorism initiatives. More recently, with growing insecurity around the world, organisations have looked to improve their security risk management frameworks, developing concepts which originated in the health and safety field to deal with more pressing risks such as terrorist acts, abduction and piracy (Paul, 2018). In these instances, security is usually the specific responsibility of frontline personnel with defined roles and responsibilities operating in accordance with organisational protocols (Saikayasit, Stedmon, Lawson, & Fussey, 2012; Stedmon, Saikayasit, Lawson, & Fussey, 2013). However, understanding the knowledge that frontline security workers might possess and use requires sensitive investigation in equally sensitive security domains.

This chapter considers how to investigate knowledge elicitation in these sensitive security domains and underlying ethics in research design that supports and protects the nature of investigation and end-users alike. This chapter also discusses the criteria used for ensuring trustworthiness as well as assessing the relative merits of the range of methods adopted.

This paper aims to assess the impact of green purchasing behavior (GPB) of a young generation in Pakistan.

The data were collected from students of different colleges affiliated with Shah Abdul Latif University from Sukkur and Larkana regions of Upper Sindh. A total of 400 questionnaires were administrated among students and 361 completed questionnaires were returned. A pen-and-paper method was applied to collect the data.

Model 1 revels that interpersonal influence and environmental knowledge were found positively related to GPB, whereas media and price were found positively but insignificantly related to GPB. Lastly, trust in green products was also found negatively and insignificantly related with GPB. Model 2 was used to test the moderating impact of price on the relationship between EA and GPB.

To promote GPB, government can play significant role by sponsoring environmental campaigns and environmental culture and these campaigns may include broadcasting promotional messages, distributing leaflets with utility bills, speeches in schools and colleges and advertisements with the help of printing and electronic sources.

Regarding green food purchase, this study’s results contribute to the literature by providing some theoretical contributions in literature. Green purchasing is so far a very new notion in Pakistan and therefore, literature on promotion of GPB is still lacking in the said country.

This paper aims to illustrate the importance of the quality of Online Learning Physical Environment (OLPE) and Online Learning Self-efficacy (OLSE) in predicting academic performance in online learning, which was the primary mode of teaching during the outbreak of COVID-19 in Hong Kong. Policy recommendations were made based on the findings from a psychological perspective.

Responses from 104 Hong Kong undergraduate students were collected through a questionnaire survey. Data were analysed using multiple linear regression, simple linear regression, and Pearson correlation.

Despite the fact that OLSE showed no significant direct effect on academic performance in online learning, OLSE was positively correlated with and predictive of OLPE, while OLPE was positively correlated with and predictive of online learning performance. The findings indicated that undergraduate students from low-income families tended to have less superior academic performance, which was associated with poorer OLPE and OLSE.

The findings suggested that in order to alleviate learning inequality in online learning, policy makers may allocate funding to enhance OLPE and OLSE of undergraduate students from low-income families.

The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness.

The study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability by calculating how efficiently managers generate revenues from given economic resources using the data envelopment analysis (DEA) approach. The study uses a wide range of measures of tax aggressiveness. Firm fixed-effects regressions and a difference-in-differences approach using information regarding CEO turnover to control for endogeneity are used.

The study finds a negative relationship between managerial ability and corporate tax aggressiveness. Further tests show that this negative relationship is more pronounced for firms with higher investment opportunities or firms with more reputational concerns.

Given the significant costs associated with tax aggressiveness and the negative effect it can have on managerial reputation if discovered, the results suggest that more able managers invest less effort in aggressive tax avoidance activities. This study furthers the understanding of how managerial personal traits affect corporate decision-making.

This study aims to examine whether national industry expertise in Italy is more dominant than local expertise. Prior studies from Australia, USA and UK show that audit fees for industry experts are priced at a higher premium at the local level than the national level. These countries have voluntary audit firm rotation, while Italy has mandatory audit firm rotation (MAFR). The authors predict that Italy has a stronger national than local level of industry expertise, to better retain and transfer industry expertise.

The authors compare audit fee premiums of national industry experts to local levels, using quantitative (multivariate tests) and qualitative (interviews) methodology.

Using hand-collected audit fees, the authors find that the audit fee premium for industry expertise is greater at the national level than the local level. The authors find corroborating results with audit hours. To provide further support, the authors conduct analysis for a neighboring country that does not have audit firm rotation. Using hand-collected data from Germany, the authors find that audit fee premiums from national industry expertise are no different from local industry expertise.

The present study study has theoretical and practical implications, for European Union countries, which recently adopted MAFR and for countries considering adoption in the future.

The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.

To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.

The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.

CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.

Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.