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To elaborate the nature of fact-checking in the domain of political information by examining how fact-checkers assess the validity of claims concerning the Russo-Ukrainian conflict and how they support their assessments by drawing on evidence acquired from diverse sources of information.

Descriptive quantitative and qualitative content analysis of 128 reports written by the fact-checkers of Snopes – an established fact-checking organisation – during the period of 24 February 2022 – 28 June, 2023. For the analysis, nine evaluation grounds were identified, most of them inductively from the empirical material. It was examined how the fact-checkers employed such grounds while assessing the validity of claims and how the assessments were bolstered by evidence acquired from information sources such as newspapers.

Of the 128 reports, the share of assessments indicative of the invalidity of the claims was 54.7%, while the share of positive ratings was 26.7%. The share of mixed assessments was 15.6%. In the fact-checking, two evaluation grounds, that is, the correctness of information and verifiability of an event presented in a claim formed the basis for the assessment. Depending on the topic of the claim, grounds such as temporal and spatial compatibility, as well as comparison by similarity and difference occupied a central role. Most popular sources of information offering evidence for the assessments include statements of government representatives, videos and photographs shared in social media, newspapers and television programmes.

As the study concentrated on fact-checking dealing with political information about a specific issue, the findings cannot be extended to concern the fact-checking practices in other contexts.

The study is among the first to characterise how fact-checkers employ evaluation grounds of diverse kind while assessing the validity of political information.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

The dearth of leadership competencies to transform traditional industries to Industry 4.0 is a barrier to global production. This study explains the deficiencies in leadership competencies that hinder the transformation of traditional industries to Industry 4.0.

Leadership was explained into transactional leadership, digital leadership and Leadership 4.0. Then, the network of relationships between these leadership constructs was plotted in a path diagram to learn the mediating effect of digital leadership.

The results indicate that a lack of digital competencies to coordinate tasks, share information and solve problems in a digitalized environment is the barrier to the transformation.

The findings can be used in human resources (HR) management. In addition, the findings provide evidence to present the contingency theory as a universal theory of leadership.

The study is the first to assess the mediating effect of digital leadership on transactional leadership to explain the changes to strategic leadership due to the emergence of Leadership 4.0.

This study aims to understand how abusive supervision influences employees’ unethical pro-organizational behavior (UPB). In particular, the mediating effect of moral disengagement and moderating role of traditionality on this relationship were examined.

This study conducted a two-wave questionnaire survey using data collected from 629 employees from different companies in China. Moderated mediation analysis was conducted to test the hypotheses.

The results show that moral disengagement mediates the relationship between abusive supervision and employees’ UPB. Employee traditionality enhances the relationship between abusive supervision and moral disengagement as well as the indirect effect of abusive supervision on employees’ UPB via moral disengagement.

First, by exploring the positive impact of abusive supervision on UPB, the authors enhance the current understanding of the role of negative leadership in the development of UPB and enrich the research on the antecedents of UPB and outcomes of abusive supervision. Second, based on social cognitive theory, this study enriches the literature on abusive supervision and employee UPB by identifying moral disengagement as a mediator. Third, to the best of the authors’ knowledge, the authors are among the first to incorporate traditionality to tell a Chinese story about how traditional employees respond to the effects of abusive supervision on UPB, providing a new lens for the cultural boundary condition in the occurrence mechanism of UPB.

Although extant studies have investigated the antecedents of negative electronic word of mouth (eWOM), they treated it as a unidimensional concept without classification. To bridge this knowledge gap, this paper distinguishes rational negative eWOM (RNW) from emotional negative eWOM (ENW) and leverages the consumer value framework to investigate their drivers in the context of peer-to-peer accommodation platforms (PPAPs).

This study collected data through an online survey of 437 PPAP users. Partial least squares (PLS) were used to validate the proposed hypotheses. Further, the path coefficients comparison method was adopted to distinguish the different impacts of consumer values on RNW and ENW.

This research showed that self-presentation exerted a positive impact on RNW, but its relationship with ENW was insignificant. Anger and regret were, respectively, positively related to ENW and RNW. Besides, altruism exerted a positive effect on RNW, whereas it had a negative effect on ENW.

First, this paper makes a fresh attempt to categorize negative eWOM into RNW and ENW. Second, this paper draws upon the consumer value framework to dissect varied motivations for posting RNW versus ENW on PPAPs. Third, this paper empirically verifies the differential influences that consumer values exert on RNW and ENW.

This paper explores the experience of “Shari’a” as non-state law in the English courts through a historical analysis of past Islamic finance dispute resolutions (IFDRs). This paper aims to propose a conceivable scenario relating to the law applicable in international commercial contracts in the English courts with the emergence of the Hague Principles 2015.

This paper addresses several issues that have been raised in English case law: doubts about the legal nature of “Shari’a” as non-state law; the limits placed on freedom of choice of “Shari’a” law by the application of a single legal system; and the distinction between application of law and incorporation by reference of “Shari’a” in IFDRs. The paper then analyses the conformity of “Shari’a” with the provisions now used to resolve Islamic finance disputes (trade and investment) in the English courts, using an empirical analysis of The Accounting and Auditing Organization for Islamic Financial Institutions standards.

The paper provides that, in theory, “Shari’a” standards could play a significant role in IFDRs after Brexit, even though a gap persists in practice because the Hague Principles 2015 have not yet been adopted by the English legal system.

The study focuses on the English courts and shows how the IFDRs could be resolved with the emergence of Hague Principles 2015 in the post-Brexit era.

To the best of the author’s knowledge, this paper appears to be the first paper to provide a conceivable scenario relating to the future of the IFDRs in the English courts.

States have intervened with legislation to improve cashflow within construction project supply chains. The operation of the UK’s Housing Grants, Construction and Regeneration Act 1996 leads to payment obligations stated either as a contract administrator’s certificate (or equivalent) or an adjudicator’s decision. The purpose of the intervention would be defeated unless there are speedy ways of transforming these pieces of paper into real money. The combination of the legislation, contractual provisions and insolvency law has produced a minefield of complexity concerning enforcement of payment obligations stated in these documents. Unfortunately, the knowledge and understanding required to navigate these complexities have been sorely lacking. The purpose of this paper is to plug this gap.

Legal research methods and case study approaches, using relevant court decisions as data, were adopted.

The enforcement method advised by the court is the summary judgment procedure provided under the Civil Procedure Rules. An overdue payment obligation, either under the terms of a construction contract or an adjudicator’s decision, amounts to a debt that can be the subject of insolvency proceedings. Although the insolvency enforcement method has been successfully used on some occasions, using it purely as a debt collection weapon would be inappropriate and likely to be punished by the court.

The paper contributes to knowledge in two ways: (i) it maps out the factual situations in which these payment challenges arise in language accessible to the construction industry’s professions; and (ii) comparative analysis of payment enforcement methods to aid decision-making by parties to construction industry contracts. It is relevant to the other common-law jurisdictions in which similar statutory interventions have been made.

Fish quarantine is a measure to prevent the entry and spread of quarantine fish pests and diseases abroad and from one area to another within Indonesia's territory. Based on these backgrounds, this study aims to identify the knowledge, knowledge management (KM) processes and knowledge management system (KMS) priority needs for quarantine fish and other fishery products measures (QMFFP) and then develop a classification model and web-based decision support system (DSS) for QMFFP decisions.

This research methodology uses combination approaches, namely, contingency factor analysis (CFA), the cross-industry standard process for data mining (CRISP-DM) and knowledge management system development life cycle (KMSDLC). The CFA for KM solution design is performed by identifying KM processes and KMS priorities. The CRISP-DM for decision classification model is done by using a decision tree algorithm. The KMSDLC is used to develop a web-based DSS.

The highest priority requirements of KM technology for QMFFP are data mining and DSS with predictive features. The main finding of this study is to show that web-based DSS (functions and outputs) can support and accelerate QMFFP decisions by regulations and field practice needs. The DSS was developed using the CTree algorithm model, which has six main attributes and eight rules.

This study proposes a novel comprehensive framework for developing DSS (combination of CFA, CRISP-DM and KMSDLC), a novel classification model resulting from comparing two decision tree algorithms and a novel web-based DSS for QMFFP.

This study aims to revisit the empirical debate about the asymmetric relationship between oil prices, energy consumption, CO₂ emissions and economic growth in a panel of 184 countries from 1981 to 2020.

A relatively new research method, the PVAR system GMM, is applied.

The outcome of the PVAR system GMM model at the group level in the study suggests that oil prices exert a positive but statistically insignificant effect on economic growth. Energy consumption is inversely related to economic growth but statistically significant, and the correlation between CO₂ emissions and economic growth is negative but statistically insignificant. The Granger causality test indicates that oil prices, CO₂ emissions, oil rents, energy consumption and savings jointly Granger-cause economic growth. A unidirectional causality runs from energy consumption, savings and economic growth to oil prices. At countries’ income grouping levels, oil prices, oil rent, CO₂ emissions, energy consumption and savings jointly Granger-cause economic growth for the high-income and upper-middle-income countries groups only, while those variables did not jointly Granger-cause economic growth for the low-income and lower-middle-income countries groups. The modulus emanating from the eigenvalue stability condition with the roots of the companion matrix indicates that the model is stable. The results support the asymmetric impacts of oil prices on economic growth and aid policy formulation, particularly the cross-country disparities regarding the nexus between oil prices and growth.

From a methodological perspective, to the best of the author’s knowledge, the study is the first attempt to use the PVAR system GMM and such a large sample group of 184 economies in the post-COVID-19 era to examine the impacts of oil prices on countries’ growth while controlling for other crucial variables, which is noteworthy. Two, using the World Bank categorisation of countries according to income groups, the study adds another layer of contribution to the literature by decomposing the 184 sample economies into four income groups: high-income, low-income, upper-middle-income and lower-middle-income groups to investigate the potential for asymmetric effects of oil prices on growth, the first of its kind in the post-COVID-19 period.

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.