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The purpose of this study is to examine the moderating effect of an exogenous corporate governance shock that curbs Chief Executive Officers’ (CEOs) power on the relationship between CEO narcissism and earnings management practices.

The authors performed a quasi-experiment using a differences-in-differences approach to examine Brazil’s duality split regulatory change on 101 Brazilian public firms during the period 2010–2022.

The main findings indicate that the introduction of duality split curtails the positive influence of CEO narcissism on earnings management, suggesting that this corporate governance regulation may act as a complementary corporate governance mechanism in mitigating the negative consequences of powerful narcissistic CEOs. Further robustness checks indicate that the results remain consistent after using entropy balancing and alternative measures of CEO narcissism.

In emerging markets, where governance systems are frequently perceived as less than optimal, policymakers and regulatory authorities can draw insights from this enforcement to shape governance systems, reducing CEO power and, consequently, improving the quality of financial reporting.

To the best of the authors’ knowledge, this is the first study to examine whether a duality split mitigates the influence of CEO narcissism on earnings management. Thus, this study contributes to the corporate governance literature that calls for research on the effectiveness of external corporate governance mechanisms in emerging markets as well as the CEO narcissism literature that calls for research on moderating factors that could curtail negative consequences of narcissistic CEO behavior.

The purpose of this conceptual paper is to provide a critical reflection on the role of hospitality in society. Specifically, this research criticizes contemporary conceptualizations of hospitality in academic research and practice and suggests a reconceptualized approach for capturing the full potential of hospitality to elicit transformative social change.

This paper is based on a critical analysis of hospitality research and practice as reflected in the extant literature. A typological approach to conceptualization is used to develop a framework that views hospitality from three distinct epistemological pathways.

Hospitality has largely been conceptualized as an industry- or a business-level context in which economic activity takes place, a pathway referred to as application. This paper offers the hospitality-oriented society of tomorrow (HOST) framework, which urges researchers and practitioners to explore two additional pathways – infusion and transformation – through which hospitality can contribute to society. The nonrecursive relationships between these three pathways and the five pillars of sustainable development espoused by the United Nations 2030 Agenda are proposed to form the basis of future inquiry into the role of hospitality in society.

The HOST model provides a framework whereby stakeholders within and outside of the traditional contours of the hospitality industry can benefit from a broader conceptualization and implementation of the hospitality phenomenon.

The paper offers a thought-provoking assessment of the fundamental tenets of hospitality as an academic discipline and social phenomenon. It offers a unique framework that should inform the evolution of hospitality research and practice if the discipline is to bolster its social significance.