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This study explores the impact mechanism of corporate digital transformation (CDT) on the quality of accounting information.

Samples of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2007 to 2020 are used as a research sample. The empirical analysis is based on the ordinary least squares regression model, and mediation and moderation effect models were used in further analysis.

This study finds that CDT enhances accounting information quality by alleviating the agency problem. This positive effect is more significant among firms that exhibit less media coverage, have low industry competition and are not subject to cyber-attack.

This study extends the economic consequences of CDT and enriches the literature on the factors that affect accounting information quality. Further, this study's findings guide the government to actively promote CDT, facilitate the digital upgrading of industries and improve accounting information quality and efficiency in capital markets.

This study aims to explore the relationship between elderly users' trust in public digital cultural services (PDCS) and their intention to use PDCS, and reveal the factors affecting their intentions from the perspective of trust to make recommendations that will increase their intention to use PDCS.

Combined with the trust building model and social exchange theory, this study constructed a conceptual model of elderly users' intention to use PDCS. Data collected from Chinese elderly users who have reached the age of 60 through questionnaire surveys were tested using the structural equation model with partial least squares. Finally, the authors proposed a model of elderly users' intention to use PDCS.

This study finds that elderly users' trust positively affects their intention to use PDCS from two aspects: service features and user features of PDCS. Concerning the service features, system quality directly affects elderly users' trust in PDCS most significantly, followed by information quality and service reputation. Concerning the user features, perceived value has a higher impact on elderly users' trust than that of service features, and information literacy and information quality directly affect perceived value.

This study adds new knowledge to the users' behavior of PDCS and enriches the prior description of PDCS. The recommendations made in this study provide a series of strategies for practitioners and researchers to improve the elderly users' intention to use PDCS and bridge the silver digital divide, which offers new ideas for improving the efficiency of PDCS.

This study aims to explore the role of eXtensible Business Reporting Language (XBRL) adoption in improving financial statements transparency in the Jordanian context.

The partial least squares structural equation modeling approach was used to analyze the obtained data.

The empirical outcomes indicated that the adoption of XBRL contributes to improving financial statements transparency in listed Jordanian firms in the Amman Stock Exchange, whereas information technology (IT) infrastructure was found to moderate the relationship between XBRL adoption and improving financial statements transparency and hence the related hypotheses were accepted.

This study encouraged the importance of shifting to the adoption of the XBRL which will contribute to improving transparency of financial data and information in listed Jordanian firms and then support the process of decision-making.

This research investigates the distinct characteristics of blockchain technology to safeguard against the deterioration of handover information quality in the post-construction phase. The significance of effective management of handover information is highlighted by global building failures, such as the Grenfell Tower fire in London, UK. Despite existing technological interventions, there remains a paucity of understanding regarding the factors contributing to the decline in the quality of handover information during the post-construction phase.

This study employed a multi-case studies approach across five higher education institutions. It involved conducting semi-structured interviews with 52 asset management professionals, uncovering the underlying reasons for the decline in handover information quality. Building on these insights, the study performed a mapping exercise to align these identified factors with blockchain technology features and information quality dimensions, aiming to evaluate blockchain’s potential in managing quality handover information.

The study findings suggest that blockchain technology offers advantages but has limitations in addressing all the identified quality issues of managing handover information. Due to the lack of an automated process and file-based information exchange, updating handover information still requires an error-prone manual process, leading to potential information loss. Additionally, no solutions are available for encoding drawings for updates and validation.

This study proposes a framework integrating blockchain to enhance the information management process and improve handover information quality.

The purpose of this study is to explore the continuity and stability of the impact of accounting information quality on cash holdings, and the moderating effect of this relationship on state ownerships and local appointments.

Based on China's companies from 2011 to 2019, the authors divided cross-section and panel samples, adopted a linear and classification model and performed grouping regression.

The authors find that: first, the quality of corporate accounting information can significantly improve the level of cash holding, giving play to the strategic value effect of cash holding. But that boost is based on economies being able to solve agency problems. Second, the reduction of earnings management and the improvement of accounting information quality of NSOEs improve the level of cash holdings, while SOEs are on the contrary. Third, local appointments can play to the emotional strengths of their hometowns and play a synergistic role in this relationship, but the supervision effect of remote appointments is not obvious.

Through endogeneity and other tests, the conclusion is robust. Based on the agency and information asymmetry theory, the authors considered China's institutional and cultural factors, optimized accounting information's measurement and expanded the research boundary of the accounting field. The authors believe that applicable scenarios should be fully considered in the concluding relationship between accounting information quality and cash holdings. Enterprises should give full play to the advantages of cash holdings in strategic decision-making and financial efficiency, improve the quality of accounting information and also consider state ownerships and the differences in directors' emotions to reduce internal agency costs.

Gig workers form the backbone of any crowdsourcing platform where they showcase their talent and choose a job of their choice and freedom. The study explores the role of information quality (IQ) and social-mediated dialogue (SMD) in evaluating gig worker engagement and productivity on crowdsourcing platforms. The authors also propose to understand how gig worker productivity could be improved under the moderating effect of game elements.

A conceptual model was developed and empirically tested by integrating media richness theory and dialogic public relation theory. Data were collected from gig workers that are involved in crowdsourcing activities for the past three years. An overall sample of 346 gig workers contributing to at least one of the crowdsourcing platforms was collected. The authors tested the hypotheses using Warp PLS 7.0. Warp PLS 7.0 uses partial least square (PLS) structured equation modeling (SEM) and has been used widely to test path analytical models.

Results reveal that the information quality plays an essential role in the SMD, thereby fostering gig workers' productivity and engagement, which could be improved in the presence of game elements due to their nature of supporting rewards. However, engagement in the platform leading to improved productivity was not supported.

The study lays practical foundations for crowdsourcing platforms as it sets the importance of both IQ and dialogic communication channels. The two-way communication between gig workers and the platforms via accurate, timely, valuable and reliable information forms the key to the task's success. The introduction of the right game element will help to achieve better engagement and productivity.

This study also offers a new dimension to media richness theory and dialogic public relation theory in crowdsourcing platforms. The results would help platform designers and gig employers understand gig workers' quality and performance in a platform economy. The study uniquely positions itself in the area of crowdsourcing platforms by using game elements.

Blockchain technology (BCT) has emerged as a powerful tool for enhancing transparency and trust. However, the relationship between the benefits of BCT and agri-food supply chain performance (AFSCperf) remains underexplored. Therefore, the current study investigates the influence of BCT on AFSCperf and sustainability issues.

Through a comprehensive literature review, various benefits of BCT are identified. Subsequently, a research framework is proposed based on data collected from questionnaire surveys and personal visits to professionals in the agri-food industry. The proposed framework is validated using partial least square structural equation modelling (PLS-SEM).

The findings reveal that BCT positively impacts AFSCperf by improving traceability, transparency, food safety and quality, immutability and trust. Additionally, BCT adoption enhances stakeholder collaboration, provides a decentralised network, improves data accessibility and yields a better return on investment, resulting in the overall improvement in AFSCperf and socio-economic sustainability.

This study offers valuable practical insights for practitioners and academicians, establishing empirical links between the benefits of BCT and AFSCperf and providing a deeper understanding of BCT adoption.

Stakeholders, managers, policymakers and technology providers can leverage these findings to optimise the benefits of BCT in enhancing AFSCperf. Moreover, it utilises rigorous theoretical and empirical approaches, drawing on a multidisciplinary perspective encompassing food operations and supply chain literature, public policy, information technology, strategy, organisational theory and sustainability.

As businesses keep investing substantial resources in developing business analytics (BA) capabilities, it is unclear how the performance improvement transpires as BA affects performance in many different ways. This paper aims to analyze how BA capabilities affect firms’ agility through resources like information quality and innovative capacity considering industry dynamism and the resulting impact on firm performance.

This paper tested the research hypothesis using primary data collected from 192 companies operating in Bangladesh. The data were analyzed using partial least squares-based structural equation modeling.

The results indicate that BA capabilities improve business resources like information quality and innovative capacity, which, in turn, significantly impact a firm’s agility. This paper also found out that industry dynamism moderates the firms’ agility and, ultimately, firms’ performance.

The contribution of this work provides insight regarding the role of business analytics capabilities in increasing organizational agility and performance under the moderating effects of industry dynamism.

The present research is to the best of the authors’ knowledge among the first studies considering a firm’s agility to explore the impact of BA on a firm’s performance in a dynamic environment. While previous researchers discussed resources like information quality and innovative capability, current research theoretically argues that these items are a leveraging point in a BA context to increase firm agility.

The paper aims to provide companies with a better understanding of the needs of institutional investors to improve the disclosure of sustainability information by companies. The study investigates the changed information needs of institutional investors resulting from the Sustainable Finance Disclosure Regulation (SFDR).

This study uses an internet-based survey instrument amongst institutional investors to gain insights into their needs regarding sustainability information. The authors received 155 responses in total and use descriptive statistics and t-tests to analyse the survey data.

The results demonstrate that the implementation of the SFDR challenges institutional investors, as it affects their decision process. Additionally, the findings still indicate a lack of available corporate sustainability information, making it even more challenging for institutional investors to make appropriate investment decisions. Respondents suggest that information on climate-related risks is more important than the European Union (EU) Taxonomy metrics for meeting the SFDR requirements.

The findings are mainly restricted to the opinion of European investors. However, the evidence contributes to the existing literature by investigating institutional investors' information needs in the new regulatory landscape.

As the study provides insights into institutional investors' needs, reporting companies recognise the relevance of transparently providing sustainability information to be further considered in the investment process of institutional investors despite the regulation. The findings can help regulators develop uniform and global sustainability reporting standards.

This paper is the first to provide evidence on sustainability information requested on the institutional investors' side. The survey gathers primary data from professional investment members unavailable in databases or reports.

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report.

The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB.

The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.