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Providing improved access to nature within educational settings can promote stronger child–nature connections and is conditional on making evidence-based decisions for the planning, design and refurbishment of school architecture. The study offers insight into ways of reconnecting children with nature by examining the distribution and classification of diverse natural elements for enhancing children's visual and non-visual experiences of educational environments.

This study combines quantitative and qualitative analysis of data gathered through measurement and observation at three schools in Glasgow, with a total of 75 students, to identify key issues influencing child–nature multi-sensorial connections within indoor and outdoor environments and on building envelopes and layouts. It applies children's open-questions and diagrams to investigate children's discovery of nature, their feelings around natural attributes and their environmental preferences within school contexts.

This study's findings reveal that architectural features and landscape settings have significant influence on the quantitative and qualitative degrees of children's natural exploration through visual and non-visual sensorial modalities and environmental preferences.

The limitations of this study are that the data was gathered in the Spring season and with different groups of children from The Glasgow Academy who received the same educational curriculum. Thus, there is a need for further investigation on children's experiences of nature based on temporal and contextual differences, and varying educational-socio-cultural and economic factors.

The findings suggest that applications of natural diversity, accessible and flexible pathways and indoor natural settings, are potential approaches to connect children with nature within their study and play environments.

The authors provide a deeper understanding of how nature-based settings, including indoor and outdoor environments, constructively benefit children's multi-sensorial experiences, knowledge and biophilic feelings toward nature.

This study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.

The sample chosen in this study comprises 30,599 firm-year observations of Chinese public companies from 2005 to 2018. The sample is divided into two time periods (2005–2013 and 2014–2018) according to the year when IFRS 9 was implemented (IFRS 9, first discussed by the International Accounting Standards Board in March 2008, is based on an expected credit loss model for determining new and existing expected credit losses on financial assets. The definition was completed in July 2014 and implemented in 2018). AIS was gauged with respect to audit firms and individual auditors, and measured by market share in number and scale of clients. Linear regression is adopted to test hypotheses. Moreover, two-stage least square model (2SLS) is used to eliminate the concern of possible endogeneity.

When gauged with respect to client scale, the scale-based AIS constrained the level of derivatives use for earnings management in the first period (2005–2013) while increased the level in the second period (2014–2018). The findings sustain for the analysis of audit firms and that of individual auditors, and for different definitions of AIS.

The positive AIS-IN relation after the adoption of IFRS 9 implies the sacrifice audit independence. This could be indebted to the government policy that favors local audit firms to be comparable to international Big 4 audit firms, and therefore results in competition among local auditors/audit firms in securing number rather than quality of clients.

The data of AIS in China are collected using a Python web crawler.

In this study, the author examines the effect of managers’ perception of product market competition on accruals and real earnings management.

The author develops a new text-based measure of the emphasis managers place on product market competition by conducting a textual analysis of firms’ 10-K filings. Using this measure, the author conducts a battery of econometric analyses and robustness checks to investigate the impact of this measure of product market competition on measures of accruals and real earnings management.

This study finds robust evidence that when management perceives more competitive threats, they are more likely to engage in accruals-based earnings manipulation but are less likely to engage in real earnings management activity. The author argues that these findings are due to managers’ career concerns enticing them to manage earnings via accrual when competition is high, but that greater product market competition discourages real earning management activity as it can diminish firms’ competitiveness.

The findings of this paper have important policy and practical implications since it signals that managers’ perceptions of product market competition is able to affect accounting choices, information environments and economic outcomes in firms.

This study develops a new text-based measure of managers’ perception of product market competition with the aid of GPT-4. The author then using this measure provides firm-level evidence on how this relates to earnings management.

The authors empirically investigate the association between acquisition, ownership structure and accrual earnings management (AEM) on real earnings management (REM) using Gulf Cooperation Council (GCC)-listed firms' context.

The authors' sample consists of 1,892 firm-year observations for the period from 2007–2017, and the authors adopt a panel data approach in investigating the interrelationships in this study. The authors employ different econometrics approach to test the authors' hypotheses.

The findings reveal that acquiring companies engage more in AEM if compared to REM. In terms of ownership structure, institutional ownership and state ownership mitigate the engagement in REM, whereas foreign ownership is found to be an ineffective mechanism in reducing engagement in REM. The authors report similar findings on ownership structure for AEM. The authors also find that the GCC firms engage more in REM when the firms engage in AEM, suggesting a complementary relation between these two earnings management techniques. These findings are robust after controlling for different aspects including any endogeneity issue in the authors' models.

The authors' research highlights the importance of understanding REM and AEM dynamics in GCC context. Also, the authors' findings on ownership structure suggest that GCC-listed firms can gain from institutional and state ownership which restricts earnings management, improving firm transparency and subsequently impacting firm performance.

With the emergence of coronavirus disease 2019 (COVID-19), the usage of e-money has been reinforced to reach the next level. Therefore, this study aims to examine the mediating role of perceived behavioral control (PBC) on the nexus of customers' innovativeness and continuance intention of electronic money (e-money). This study also explores the moderating roles of perceived risk (PR) and electronic security (e-security) in relationships.

The authors employed a structured questionnaire for data collection and the partial least squares structural equation modeling (PLS-SEM) for empirical estimations.

The authors' findings reveal that customers' innovativeness promotes continuance intention of using e-money and demonstrate that PBC partially mediates the relation between customers' innovativeness and continuance intention of using e-money. The empirical findings also reveal that PR negatively moderates the relationship between customers' innovativeness and continuance intention and the relationship between customers' innovativeness and PBC. The empirical findings also exhibit that perceived e-security enhances the degree of the relationship between customers' innovativeness and continuance intention and the relationship between customers' innovativeness and PBC.

The findings shed light on an important factor that increases the likelihood of repeat e-money usage and has direct managerial implications for customer experience and risk concerns. Hence, the findings imply that e-money service providers should run a promotional advertisement highlighting what additional features are included or offered and how these could be beneficial for the customers. Furthermore, e-money service providers should provide some tutorial videos in order to increase innovative customers' control over e-money services as well as highlight how risk and security are protected.

This paper integrates three key theories: the diffusion of innovation (DOI) theory, the theory of planned behavior (TPB) and the PR theory in post-adoption behavior of e-money usage. The current study also attempts to fill a literature gap by examining the moderating role of PR and e-security, which could be useful within the relationship between customers' innovativeness, PBC and customers' continued intentions of e-money usage.

The transtheoretical model (TTM) has been applied to varying areas of physical health, e.g. diabetes. However, research into its applicability to psychotherapy is mixed. The TTM is applied through the University of Rhode Island Change Assessment (URICA). Investigating the utility of the URICA is needed to improve patient care and outcomes. This study aims to assess whether the URICA scores relate to patient outcomes; patient attendance; practitioner ratings of patient readiness, appropriateness, insight, motivation and potential for improvement; and to explore practitioner’s perspectives on the URICA.

Correlational methods were used to assess the relationship between the URICA and therapeutic outcome, attendance and practitioner-rated areas. Content analysis was used to analyse practitioner qualitative data.

The URICA did not correlate with either therapeutic outcome or attendance. A significant negative correlation was found between the URICA and practitioner-rated appropriateness of the referral. This means practitioners perceived individuals with lower URICA scores to be a more appropriate referral, despite the score indicating a reduced readiness to change. Qualitative categories included positive views, negative views, ambivalence and changes to measure and process. To conclude, the URICA does not explain a patient’s outcome or attendance. The URICA may not be appropriate to use in its current format in mental health services; therefore, assessing the TTM verbally may be more helpful.

This study provides research into suitability of using the URICA to assess the TTM and its applicability to attendance and outcome in psychological therapies.

The authors aim to study a conceptual model based on behavioural theories (UTAUT-3 model) to evaluate the adoption, usage and recommendation for neobanking services in India.

The authors propose this model based on the UTAUT-3 integrated with perceived risk constructs. Hypotheses were developed to determine the relationships and empirically validated using the PLSs-SEM method. Using the survey method, 680 Delhi NCR respondents participated in the survey.

Empirical results suggested that behavioural intention (BI) to usage, adoption and recommendation affects neobanking adoption positively. The research observed that performance expectancy (PE), effort expectancy (EE), perceived privacy risk (PYR) and perceived performance risk (PPR) are the essential constructs influencing the adoption of neobanking services.

Limited by geographic and Covid-19 constraints, a cross-sectional study was conducted. It highlights the BI of neobanking users tested using the UTAUT-3 model during the Covid-19 period.

The study's outcome offers valuable insights into Indian Neobanking services that researchers have not studied earlier. These insights will help bank managers, risk professionals, IT Developers, regulators, financial intermediaries and Fintech companies planning to invest or develop similar neobanking services. Additionally, this research provides significant insight into how perceived risk determinants may impact adoption independently for the neobanking service.

This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy.

This study is based on data collected from a large sample of all non-financial companies listed on Vietnamese stock exchanges during the period 2016–2020 with 2,435 observations. FEM-ROBUST standard errors regression model is used to examine the relationship between the financial, accounting expertise of CEOs and FRQ through earnings management by discretionary accruals.

The results show that CEOs with financial and accounting expertise have more influence and intervention on earnings management and thus adversely affect FRQ. This behaviour is explained by the fact that CEOs not only have a firm grasp of financial and accounting policies but also know the tricks to interfere with earnings management. Moreover, in the context of emerging economies, CEOs’ awareness and management level are still limited and legal sanctions are not yet strict, so when they have power in their hands, CEOs immediately find ways to build a reputation to enhance the power and earnings for the CEOs themselves.

The limitation of this study is first of all that the research data are not complete and rich because the companies are prohibited from disclosing information and the cooperation relationship is not close. Next is the new research in only one emerging market – Vietnam – so the generalizability is not high.

To the best of the authors’ knowledge, this is the first study to examine the impact of CEOs’ accounting and finance expertise on FRQ in an emerging economy, contributing to the existing literature regarding the scientific debates about CEOs, CEO characteristics, earnings management and FRQ.

This study aims to investigate the opacity of bank assets because of the International Financial Reporting Standard (IFRS) 9 implementation. It highlights that the Asian-Pacific countries’ banking industries are experiencing economic volatility. In other words, it examines information asymmetries because of the standards requiring a mechanistic treatment. Thus, this focuses on the tragedy of the commons (ToTC) caused by the implementation of the standard.

This research selects a sample of banking firms in the Asia-Pacific region from 2010 to 2021. Furthermore, it examines the impacts of IFRS 9’s implementation on earnings forecasts and share-return conveyances. This research first uses the OLS regression for examining the bank assets’ opacities, which may affect future earnings and information conveyancing. Second, it arranges these opacities, earnings and stock returns with the 2-SLS regression to find the staging associations because of hierarchical relevances.

This study finds that bank assets’ opacity is caused by a standard’s implementation, which is a ToTC, and this study signifies its first occurrence. Simultaneously, it recognises an information asymmetry because of the implemented procedural calculation mandated by the standard. Furthermore, these opacities affect future earnings and information conveyancing that inherited information asymmetries, which have affected them as the second ToTC. Finally, current and future earnings as a consequent impact of asset opacity are recursively associated with stock return conveyancing as the third ToTC.

This study demonstrates hierarchical information about bank asset opacities, starting by recognising and measuring them in financial statements. Then, these recognised and measured asset opacities are associated with current and future earnings, ending on the ordinarily and staged influencing of stock return conveyancing. Moreover, it reveals hierarchical information in the direct-ordinarily and staged associations among bank asset opacities, earnings and return conveyances. Thus, these associations are valid and occur because of the mandates of the standard’s measurement.

This study aims to address the noted gap in comprehensive overviews detailing the developmental trajectory of Islamic finance (IF) as an interdisciplinary academic field.

The study introduces a unique approach using the combined methodologies of co-word analysis and main path analysis (MPA) by examining a broad collection of IF research articles.

The investigation identifies dominant themes and foundational works that have influenced the IF discipline. The data reveals prominent areas such as Shariah governance, financial resilience, ethical dimensions and customer-centric frameworks. The MPA offers detailed insights, narrating a journey from the foundational principles of IF to its current challenges and opportunities. This journey covers harmonizing religious beliefs with contemporary financial models, changes in regulatory landscapes and the continuous effort to align with broader socioeconomic aspirations. Emerging areas of interest include using new technologies in IF, standardizing global Islamic banking and assessing its socioeconomic effects on broader populations.

This study represents a pioneering effort to map out and deepen the understanding of the IF field, highlighting its dynamic evolution and suggesting potential avenues for future academic exploration.