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This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

This study investigates how the timeliness of financial reporting by listed companies in the United Arab Emirates (UAE) is influenced by the interaction effect between industry-specialist auditors and board governance.

The Emirati capital markets – the Abu Dhabi Securities Exchange (ADX) and the Dubai Financial Market (DFM) – were used to obtain the data, which covered the seven-year period between 2011 and 2017. In total, 385 observations were obtained. Descriptive statistics and multiple regression were the principal statistical tests employed using the panel data method.

The results of the direct effect tests reveal that board independence and industry-specialist auditors have no significant influence on financial reporting timeliness. Nevertheless, the results also show that the timeliness of financial reporting by listed companies in the UAE is influenced by the interaction effect between auditors' industry specialisation and the governance of firm boards. More specifically, the results reveal that financial reporting timeliness is positively associated with board independence for companies audited by industry-specialist auditors. This finding is consistent with the notion that industry-specialist auditors complement the role of effective board governance.

This study only focuses on secondary data from non-financial companies listed in the UAE markets. Therefore, the outcomes may not be generalisable to sectors related to finance. Future researchers are recommended to examine financial sectors and apply alternative measurements such as surveys or interviews with directorial boards and external auditors. Furthermore, this study used only one measure of industry-specialist auditors, while board governance was limited to board independence. Future studies could utilise different measurements for industry-specialist auditors and more board governance measures to obtain more robust findings.

The evidence provided indicates that when a company listed in the UAE has a high-quality board, it benefits by engaging auditors who specialise in the industry in terms of improving the timeliness of financial reporting. The findings also indicate the need for closer monitoring of management to safeguard their reputation. This might attract the attention of the Big Four audit firms and industry–specialist auditors to continuously re-evaluate their audit work, professional training and staff skills, while they might also try to differentiate their performance and monitoring capabilities from the non-Big Four audit firms and non-industry specialist auditors.

The main contribution of this study to the overall body of research is the concept that having independent directors is associated with improved reporting timeliness because financial reports are monitored with greater efficiency by industry–specialist auditors. This study provides evidence for the interaction effect between internal and external governance mechanisms on financial reporting quality, which has not been the focus of prior studies on financial reporting quality.

Small and medium-sized enterprises (SMEs) are a major source of employment and revenue growth in developing nations like India, but they also face challenges from resource shortages, shifting consumer demand and heightened competition. This research aims to discover the aspects that enhance SMEs' competitiveness and performance.

By analyzing literature and consulting experts, 10 factors that boost a firm's competitiveness were identified. The total interpretive structural modeling (TISM) method was then used to determine their interaction and structural hierarchy. Neutrosophic-MICMAC analysis was employed to assess the driving-dependence power of each factor.

The study discovered that the factor, namely “entrepreneurial orientation,” was found to be a significant one. “Manufacturing strategy” was found to be extremely dependent on the remaining competitive advantage factors.

This SME-focused framework can be adopted by large businesses to enhance organizational performance by focusing on critical factors. The study depends on experts' judgment, which might be biased. Findings will assist SMEs in identifying significant factors influencing competitive advantage and relationships, increasing awareness of factors contributing to competitive edge.

The results of the research may encourage SME sector managers and practitioners to prioritize the factors that contribute to a firm's competitive advantage.

The majority of research on SME competitive advantage focuses on individual aspects. To add to the body of knowledge on the subject, this study applies the TISM technique to Indian SMEs to identify the contextual interactions among factors that increase long-term competitiveness.

Understanding the adoption of m-commerce in small and medium-sized enterprises (SMEs) is critical for their sustainable development. This study aims to investigate the adoption of m-commerce in Vietnamese SMEs, leading to the identification of the critical determinants and their relative importance for m-commerce adoption.

An integrated model is developed by combining the diffusion of innovation theory and the technology–organization–environment framework. Such a model is then tested and validated using structural equation modeling and artificial neural networks in analyzing the survey data.

The study indicates that perceived security is the most critical determinant for m-commerce adoption. It further shows that customer pressure, perceived compatibility, organizational innovativeness, perceived benefits, managers’ IT knowledge, government support and organizational readiness all play a critical role in the adoption of m-commerce in Vietnamese SMEs.

The findings of this study can lead to the formulation of better strategies and policies for promoting the adoption of m-commerce in Vietnamese SMEs. Such findings are also of practical significance for the diffusion of m-commerce in SMEs in other developing countries.

To the best of the authors’ knowledge, this is the first attempt to explore the adoption of m-commerce in Vietnamese SMEs using a hybrid approach. The application of this approach can lead to better understanding of the relative importance of the critical determinants for the adoption of m-commerce in Vietnamese SMEs.

This study aims to explore the relationship between three primary constructs: leadership styles, job satisfaction and organizational commitment among private-practice quantity surveyors in the Nigerian construction industry.

A questionnaire survey of 127 quantity surveying consultancy firms in Abuja was conducted using a quantitative research approach. A total of 76 acceptable questionnaires were returned from a total of 127 that were distributed, giving a response rate of approximately 60%. The data were analyzed using partial least square structural equation modelling.

Results showed a positive indirect link between leadership styles and organizational commitments, with job satisfaction acting as a partial mediator. It was also found through importance–performance map analysis, which is crucial for prioritizing managerial actions, that an employee’s commitment to a task is strongly influenced by that person’s level of job satisfaction.

The study is quantitative and cross-sectional in nature, collecting information from a single source within an organization. A longitudinal strategy and a mixed methods approach should be used in future research.

Superiors/principal partners should make an effort to demonstrate a comprehensive understanding of leadership styles that is capable of enhancing job satisfaction and creating pleasant interaction in the work environment to increase the commitment of employees working in quantity surveying consultancy businesses.

As far as the author is aware, this study is one of the few to examine the impact of job satisfaction as a mediator between organizational commitments and leadership styles in the Nigerian construction industry. Furthermore, the study provides the basis for further discussion of the concepts offered in the paper.

Several graphs, streamlines, isotherms and 3D plots are illustrated to enlighten the noteworthy fallouts of the investigation. Embedding flow factors for velocity, induced magnetic field and temperature have been determined using parametric analysis.

Ternary hybrid nanofluids has outstanding hydrothermal performance compared to classical mono nanofluids and hybrid nanofluids owing to the presence of triple tiny metallic particles. Ternary hybrid nanofluids are considered as most promising candidates in solar energy, heat exchangers, electronics cooling, automotive cooling, nuclear reactors, automobile, aerospace, biomedical devices, food processing etc. In this work, a ternary hybrid nanofluid flow that contains metallic nanoparticles over a wedge under the prevalence of solar radiating heat, induced magnetic field and the shape factor of nanoparticles is considered. A ternary hybrid nanofluid is synthesized by dispersing iron oxide (Fe3O4), silver (Ag) and magnesium oxide (MgO) nanoparticles in a water (H₂O) base fluid. By employing similarity transformations, we can convert the governing equations into ordinary differential equations and then solve numerically by using the Runge–Kutta–Fehlberg approach.

There is no fund for the research work.

This kind of study may be used to improve the performance of solar collectors, solar energy and solar cells.

This investigation unfolds the hydrothermal changes of radiative water-based Fe₃O₄-Ag-MgO-H₂O ternary hybrid nanofluidic transport past a static and moving wedge in the presence of solar radiating heating and induced magnetic fields. The shape factor of nanoparticles has been considered in this study.

The urgency to address climate change and its devastating consequences has never been more pressing. As societies become increasingly aware of the detrimental impact of traditional housing on the planet, there is a growing demand for eco-friendly housing solutions that prioritize energy efficiency, resource conservation and reduced carbon emissions. Therefore, this study aims to investigate the factors that influence customers’ priority toward eco-friendly house purchasing intention.

This study collected 386 data using a quantitative research strategy and purposive sampling method. This study uses a hybrid analysis technique using partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) approaches to identify the influencing factors.

The PLS-SEM analysis found that attitude toward the eco-friendly house, subjective norms, performance expectancy, environmental knowledge and environmental sensitivity have a positive influence on eco-friendly house purchasing intention. However, perceived behavioral control and willingness to pay were found to have insignificant effect on customers’ intention to purchase eco-friendly houses. The fsQCA results further revealed complex causal relationships between the influencing factors.

This research will not only contribute to academic knowledge but also provide practical guidance to real estate developers, policymakers and individuals looking to make environmentally responsible choices. By understanding the factors that influence consumers’ intentions to purchase eco-friendly houses, we can pave the way for a more sustainable and resilient future.

This study has used a hybrid analysis technique, combining PLS-SEM and fsQCA, to enhance the predictive accuracy of eco-friendly house purchase intentions among individuals residing in densely populated and highly polluted developing countries, such as Bangladesh.

Given innovation's significance, this research examines the link between empowered leadership and frugal innovation. The research also explores how collaborative cultures and organizational commitment mediate empowered leadership's effect on frugal innovation.

Quantitative method is used with the approach of hierarchical regression to test the hypotheses with data obtained from Pakistani small- and medium-sized enterprises (SMEs) through the questionnaire from 288 participants.

The results of this study show that empowered leadership has a considerable impact on the firm's capacity for frugal innovation. Additionally, this study shows that organizational commitment and collaborative culture significantly moderate the association between empowering leadership and frugal innovation.

Future studies should examine mediating factors, including employment experience, education and perceived organizational support, and moderating variables like employee psychological empowerment and leadership styles.

This research advises SMEs in developing nations to utilize frugal innovation since they cannot afford to spend extensively on technologies that add creativity and innovation to goods and services.

This study advances how leadership both directly and indirectly helps organizations strengthen their capacity for frugal innovation through the mediating roles of collaborative culture and organizational commitment.

The motivation for this study is to understand the stressful situations leading to great resignation and evaluate the cognitions of psychological attachment (PA) and organizational attractiveness (OA) to mitigate this crisis, using the attachment theory as the theoretical basis.

A cross-sectional study was conducted on individuals employed in Indian organizations (Nifty 50) to identify the most impactful cognitions underlying the dynamics between person–job fit (P-J fit) and the intention to stay (ITS).

This study highlighted that a serial mediation relationship between PA (specifically “internalization”) and OA is influenced by the P-J “needs–supplies” fit, particularly during extraordinarily stressful times. Managers must re-emphasize PA and OA as core organizational resources that must be prioritized, maintained and refined to reinforce employees' intent to stay in their organizations.

No research has studied P-J fit, PA, OA, underpinned by the attachment theory to reinforce the ITS given the context of the great resignation triggered by the pandemic's extraordinarily stressful situation.

Psychological and entrepreneurial traits have been widely studied as explicative variables of encouraging entrepreneurial behavior, while their impact on innovative activity is less explored. This study examines whether, how and why psycho-entrepreneurial traits and social networks effect innovativeness among women firm owners.

Analysis of data collected from 304 Saudi women entrepreneurs accompanied by business accelerators provides a wide support with some notable exceptions. We use Structural Equation Modeling technique to estimate how different constructs interact with each other and jointly affect directly or indirectly women's innovativeness behavior in Saudi Arabia.

Findings point out that innovativeness is positively and significantly affected by emotional intelligence, internal locus of control, entrepreneurial alertness and entrepreneurial self-efficacy. The construct of entrepreneurial self-efficacy mediates the relationship between both business and personal networks and innovativeness. However, professional forums and mentors have no significant effect on innovativeness.

The sample selection is limited to two entrepreneurial support structures especially business accelerator and business incubator. Expanding the context to other support structures can reinforce the implications and provide more valuable results.

The findings are likely to be of applicability for improving women entrepreneurship by entrepreneurial support structures.

This research is original in the sense that it investigated useful insights of innovativeness among Saudi female entrepreneurs.