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The purpose of this study is to explore the economic impact of financial restatements by major customers on the audit opinion of their suppliers, showing that non-financial information disclosure potentially helps auditors make better assessments.

Using a sample of China’s listed firms from 2007 to 2021, the authors aim to find the relationship between customers’ financial restatements and their suppliers’ audit opinions. Heckman selection model, placebo tests and other robustness checks are used as well.

The findings reveal that customers’ financial restatements have a significant effect on the likelihood of suppliers receiving modified audit opinions. This relationship is pronounced when suppliers face a higher level of financial constraints, exhibit poorer accounting conservatism or receive more negative media coverage. Additionally, this effect occurs through increased business risk and information risk, which heightens auditors’ perceived audit risk. Moreover, the study highlights the influence of switching costs, auditor expertise and restatement severity on this relationship.

Risks originating from customers can spread along the supply chain, emphasizing the necessity for auditors to give heightened attention to both the audited firms and their customer information. Moreover, regulators should carefully consider the important impact of customer information disclosures to maximize the protection of the interests of external information users.

This study not only confirms the crucial role of customer information disclosures in annual reports for stakeholders and auditors but also contributes to the existing literature on customer–supplier relationships.

Social psychology has focused on an individual’s reaction to emergencies and witnessing a crime, which has developed theories of bystander intervention and bystander apathy. The purpose of this study is to explore why people choose to intervene when they are a bystander to intimate partner violence (IPV) and the psychological processes that underpin this. Decision-making was explored drawing on literature from the whistleblowing field.

Through a mixed methods epistemology, this study explored factors that explained intervening behaviour concerning IPV. In total, 212 participants who had known someone who was a victim of IPV were recruited from the general population.

A logistic regression model indicated that conscientiousness and fairness were found to predict intervening behaviour. Being a child witness was found to predict non-intervening behaviour. Qualitative analysis revealed three types of bystander apathy: those who lacked capability as they were children; those who were indifferent and did not see it as their place to intervene; and those who wanted to intervene but did not as they were frightened of exacerbating the situation.

IPV has significant physical and psychological effects on victims. However, the choice to intervene is complex, and bystander intervention in this study was also associated in some cases with not only a continuation of the IPV behaviour towards the victim but also aggression and physical violence towards the bystander (whistleblower retaliation). Based on the findings of this study, recommendations are made for how to support bystanders and victims of IPV.

This study involved participants with real-life experience of being a bystander to IPV. The mixed methodology provided an insight into the psychological processes, which underpin bystander experiences of IPV and maps onto the literature in relation to whistleblowing.

This study aims to investigate the impact of corporate diversification and growth opportunities on the performance of real estate investment trusts (REIT) in Malaysia and Singapore before and during the pandemic.

The sample consists of 33 public-listed REITs across Singapore and Malaysia. A dynamic panel system generalized method of moments (DPS-GMM) estimation is used to account for unobservable factors and a relatively short sample period (2009–2022).

Results indicate that the impact of diversification is contingent on the market where the REIT is based and other institutional factors. The estimates also show that diversified REITs are better able to weather period of economic uncertainty.

We provided a definitive answer as to why corporate diversification leads to conflicting outcomes – market and institutional factors, strategic intent and the overall economic environment. We also show that the impact of typical firm controls (i.e. free cash, size) can differ. Future firm-level work should thus study similar phenomenon more contextually and carefully consider these varying effects.

The literature is divided on the impact of diversification on firm performance. By using a two-country sample, we show conclusive evidence that this contradictory outcome is due to market and institutional factors. We also show evidence that strategic intent is an important factor that influences the outcomes of diversification, regardless of market. We also infer that excess cash aids the resilience of the firm, contrary to the negative perception of excess cash during normal times. Firm size, in contrast, does not contribute to firm performance during a crisis.

This study examines whether country-level financial integration affects firms' accounting choices and the quality of financial information.

This study employs Propensity Score Matching (PSM), and panel regressions of a large sample of data from 20 emerging markets over the period 1987–2018.

This study finds evidence that increased level of financial integration is significantly positively associated with firms' accruals earnings management (AEM) and real earnings management (REM).

Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness of financial reporting quality. The study also has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.

Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness and quality of financial reporting. The findings can be of interest to analysts, auditors and other monitoring institutions who play a crucial role in detecting earnings management and reducing information asymmetry. Finally, the study has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.

Findings in the study reveal how country-level financial integration affects accruals and real earnings management in a sample of firms from 20 emerging markets. Further, the study adds to the growing body of literature on emerging markets where capital markets mechanisms, regulatory environment and firm's corporate governance are distinct to developed markets.

This study aims to investigate the effect of income and asset diversification on earnings management using discretionary loan loss provisions (LLP) in banks, and the role of risk level in mediating this effect.

A sample of banks operating in Middle East and North Africa countries was used to test the mediation model of Baron and Kenny (1986) with different measures of diversification and risk.

The results show that bank income and asset diversification have unique and combined effects on earnings management. The results also support the idea that a risk-mediating effect contributes to explaining this relationship among banks. Specifically, bank diversification strategies positively affect LLP-based earnings management by increasing bank risk. This result is relevant for conventional banks. However, only a direct and positive effect of diversification strategies on LLP-based earnings management can be observed in Islamic banks, and the indirect effect is not supported.

This study extends previous research by examining the unique and combined effects of income and asset diversification strategies on earnings management in the banking sector. Specifically, it provides new evidence that diversification strategies increase LLP-based earnings management, both directly and indirectly, through bank risk.

The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).

The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.

The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.

The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.

This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.

This study aims to investigate the behavior of different types of stone columns, including the short and floating columns, as well as the ordinary and the geosynthetic encased stone columns (OSC and GESC). The effectiveness of the geosynthetic encasement and the impact of the installation using the lateral expansion method on the column performance is evaluated through a three-dimensional (3D) unit cell numerical analysis.

A full 3D numerical analysis is carried out using the explicit finite element code PLAXIS 3D to examine the installation influence on settlement reduction (ß), lateral displacement (U_x) and vertical displacement (U_z) relative to different values of lateral expansion of the column (0% to 15%).

The findings demonstrate the superior performance of GESC, particularly short columns outperforming floating counterparts. This enhanced performance is attributed to the combined effects of geosynthetic encasement and increased lateral expansion. Notably, these strategies contribute significantly to decreasing lateral displacement (U_x) at the column’s edge and reducing vertical displacement (U_z) under the rigid footing.

In contrast to previous studies that examined the installation effect of OSC contexts, this paper presents a comprehensive investigation into the effect of geosynthetic encasement and the installation effects using the lateral expansion method in very soft soil, using 3D numerical simulation. The study emphasizes the significance of the consideration of geosynthetic encasement and lateral expansion of the column during the design process to enhance column performance.

Domestic violence is an intimate relationship that causes physical, sexual or mental suffering. The ongoing coronavirus pandemic has had a ruinous effect globally, particularly in increasing the rate of domestic violence. Thus, this study aims to assess the prevalence of domestic violence against women during the COVID-19 pandemic and its associated factors.

A community-based cross-sectional study was conducted on Bench Sheko Zone residents from May to June 2021. Participants in the study were selected by multistage sampling technique. The collected data were coded, entered into EpiData 3.1 and analyzed by using SPSS version 20. Bi-variable and multiple logistic regression analysis models were fitted. Odds ratio was used at a 95% confidence level, and P-value < 0.05 was used to declare statistical significance.

A total of 1,512 eligible women participated, with a 98.3% response rate. The proportion of domestic violence against women was 42.5%. The prevalence of psychological violence was 30.4%, followed by physical violence at 20.2% and sexual violence accounted for 9.6%. Variables, such as rural residency, women with no formal education, partner who had no formal education, women with monthly income of less than 25,00 Ethiopian birr and partner who was current substance user, were found to be associated with domestic violence against women.

Domestic violence against women is still an important public health problem in Ethiopia. Special attention should be paid to identified predictors to reduce domestic violence beyond designing prevention and control strategies along with coronavirus pandemic intervention plan.

The findings of this study show domestic violence against women is still an important public health problem in Ethiopia. Special attention should be paid to identified predictors to reduce domestic violence beyond designing prevention and control strategies, along with the coronavirus pandemic intervention plan.

The COVID-19 outbreak reached a critical stage when it became imperative for public health systems to act decisively and design potential behavioral operational strategies aimed at containing the pandemic. Isolation through social distancing played a key role in achieving this objective. This research study examines the factors affecting the intention of individuals toward social distancing in India.

A correlation study was conducted on residents from across Indian states (N = 499). Online questionnaires were floated, consisting of health belief model and theory of planned behavior model, with respect to social distancing behavior initially. Finally, structural equation modeling was used to test the hypotheses.

The results show that perceived susceptibility (PS), facilitating conditions (FC) and subjective norms are the major predictors of attitude toward social distancing, with the effect size of 0.277, 0.132 and 0.551, respectively. The result also confirms that the attitude toward social distancing, perceived usefulness of social distancing and subjective norms significantly predict the Intention of individuals to use social distancing with the effect size of 0.355, 0.197 and 0.385, respectively. The nonsignificant association of PS with social distancing intention (IN) (H1b) is rendering the fact that attitude (AT) mediates the relationship between PS and IN; similarly, the nonsignificant association of FC with IN (H5) renders the fact that AT mediates the relationship between FC and IN.

The results of the study are helpful to policymakers to handle operations management of nudges like social distancing.

The research is one of its kind that explores the behavioral aspects of handling social nudges through FC.

Environmental degradation resulting from human activities may adversely affect human health in multiple ways. Until now, policies aimed at mitigating environmental problems such as climate change, environmental pollution and damage to biodiversity have failed to clearly identify and drive the potential benefits of these policies on health. The conducted study assesses and demonstrates how specific environmental policies and instruments influence perceived human health in order to ensure input for a data-driven decision process.

The study was conducted for the 2004–2020 period in European Union (EU) countries with the use of dynamic panel data modeling. Verification of specific policies' impact on dependent variables allows to indicate this their effectiveness and importance. As a result of the computed dynamic panel data models, it has been confirmed that a number of significant and meaningful relationships between the self-perceived health index and environmental variables can be identified.

There is a strong positive impact of environmental taxation on the health index, and the strength of this relationship causes effects to be observed in the very short term, even the following year. In addition, the development of renewable energy sources (RES) and the elimination of fossil fuels from the energy mix exert positive, although milder, effects on health. The reduction of ammonia emissions from agriculture and reducing noise pollution are other health-supporting factors that have been shown to be statistically valid. Results allow to identify the most efficient policies in the analyzed area in order to introduce those with the best results or a mix of such measures.

The results of the authors' research clearly indicate the health benefits of measures primarily aimed at improving environmental factors, such as environmental taxes in general. The authors have also discovered an unexpected negative impact of an increase in the share of energy taxes in total taxes on the health index. The presented study opens several possibilities for further investigation, especially in the context of the rapidly changing geopolitical environment and global efforts to respond to environmental and health challenges. The authors believe that the outcome of the authors' study may provide new arguments to policymakers pursuing solutions that are not always easily acceptable by the public.