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This study examines the patterns of international diversity in collaborative research published in highly ranked accounting journals.

We examine four types of collaborations: regional, inter-regional, European national and European international. The empirical study is based on 4,033 articles published in 13 journals between 2010 and 2019. Social network analyses were carried out for the inter-regional and the European international collaborations.

The broad analysis of the regional and inter-regional collaborations reveals not only significant differences between the non-North American journals and the North American but also important dissimilarities among the non-North American journals. The analysis of the European collaborations reveals significant differences between the journals where the UK institutions play a significant role in leading a network of European researchers and the journals where the Dutch and/or German institutions also play a significant role in another network as European leaders in terms of research.

Although it reveals the patterns of internationalization of the highly ranked accounting journals, and offers some insights regarding why such patterns exist, it does not assess co-authorship networks with regard to the authors' orientation in terms of methods and research topics. We acknowledge that the networks amongst authors should also be influenced by the specific PhD-granting institutions. However, we let the data speak to these points, showing how journals differ in publication patterns. Not all highly ranked journals in accounting have the same networks and patterns of co-authorship. Another limitation pertains to the limited aspect of diversity it focuses on, that of geographical diversity. Furthermore, our analyses do not speak directly to the nationalities of the authors, but to the country in which the publication was granted at the time of the paper's publication.

Our findings show that the patterns of international diversity in all the types of collaborations under examination in the highly ranked accounting journals vary across different groups of journals. The “North-American or North-American inspired journals” (Guthrie et al., 2019, p. 12) have the highest level of geographical concentration and the North American universities/institutions contribute with the majority of the papers. The “non-North American journals” – the leading journals for critical, interpretive and interdisciplinary approaches (Hussain et al., 2020) and those which are more acceptive of these latter approaches – have a lower level of geographic concentration of the papers and there is a broader set of regions and countries involved, including North American countries, the UK and two Continental European countries (Germany and the Netherlands).

Our study shows empirically that the patterns of international diversity in all the types of collaborations under examination in the highly ranked accounting journals vary across different groups of journals, revealing not only significant differences between the North American and non-North American journals in accounting, but also showcasing how the non-North American journals present a lot more heterogeneity. We also believe the analysis of the European case is a noteworthy contribution of this study given existing accounting literature fails in acknowledging European diversity.

The purpose of this study was to examine racial/ethnic differences in AFS use and their contributing factors using a decomposition analysis.

The 2018 National Financial Capability Study dataset was used to analyze the four major types of AFS—title loans, payday loans, pawnshops, and rent-to-own (RTO) stores—as proxies for AFS use. The study conducted both logistic regression analysis and decomposition analysis to examine the contributing factors.

The results of the logistic regression analysis demonstrated significant disparities in the use of alternative financial services (AFS) among racial and ethnic groups. Specifically, it was found that Blacks were more likely to utilize title and payday loans, pawnshops, and rent-to-own (RTO) stores compared to Whites. In contrast, Hispanics and Asians/individuals of other ethnicities were less likely to use title loans, but Hispanics were more likely to opt for payday loans over Whites. Furthermore, objective financial literacy exhibited a negative association with the likelihood of using these four types of AFS, whereas subjective financial literacy consistently showed a positive association. When examining the decomposition analyses, it became evident that both objective and subjective financial literacy played significant roles in explaining the racial and ethnic disparities in AFS usage. However, the patterns varied in three specific pairwise comparisons.

This study revealed the relative contributions of each factor to the racial/ethnic disparities through decomposition analysis. Our Fairlie decomposition approach addressed non-linearities within the decomposition framework, particularly in estimating the probabilities of AFS utilization, given its binary outcomes. This extension builds upon the Oaxaca decomposition. The study offers valuable insights into the variations in AFS use among different racial and ethnic groups.

The purpose of this paper is to examine the relationships among diversity, equity and inclusion (DEI), sport and the metaverse.

The authors overview the metaverse, sport applications and ways multilevel theory can help explain the influence of DEI.

Drawing from multilevel theory, the authors identify parallels between the sport metaverse and traditional sport as well as unique DEI opportunities in the sport metaverse.

The manuscript contributes to the nascent body of research regarding sport and the metaverse, with a specific focus on social issues and the importance of considering unique DEI opportunities.

Studies concentrating on digitalization and interconnected capabilities have increased over the past several decades. Digitalization capability and open innovation are perceived as sources of sustained competitiveness across disciplines. This study investigated how digitalization capability and coopetition strategy affect the sustainable performance of firms by exploring the role of internal and external factors in influencing the adoption and success of open innovation in emerging markets.

To test the hypothesis, the authors conducted a structural equation model analysis on 509 firm datasets from the hub cities in China, an innovative battlefield where multilateral cooperation and competition are interwoven for globalization, clean development and the enhancement of economic growth.

The authors found that a firm's digitalization capability positively impacts outbound/inbound open innovation, coopetition strategy and sustainable performance. This study’s results support a series of mediating effects through outbound/inbound open innovation and coopetition strategy. Also, it provides a nuanced understanding of how digitalization capability and open innovation can affect sustainable performance in emerging markets.

The present study provides a nuanced understanding of how digitalization capability and in/out-bound open innovation can affect sustainable performance in emerging markets. The authors believe this model contributes to current knowledge by filling several research gaps, and this study’s findings offer valuable and practical implications for achieving open innovation and creating sustainable performance.

The purpose of this study is to examine the relation between product market competition and audit fees by using firm-level product market competition measures and mitigating the endogeneity issues.

This study uses 12,136 US firms from 2004 and 2019. To ensure the robustness of the main findings, this study uses three firm-level product market competition measures and import trade tariff rate reductions of the USA as a quasi-natural experiment. This study also performs three cross-sectional tests and validation tests.

This study demonstrates that there is a negative relation between product market competition and audit fees and establishes a causal relation. Moreover, it reveals that the findings become more pronounced when auditors possess industry-specific expertise, when client firms are younger, and when operating within more homogeneous industries. Additionally, a validation analysis supports the findings.

This study offers significant insights for regulators by highlighting how product market competition plays a constructive role in overseeing firm management.

The authors contribute to the existing literature by showing that there is a negative association between product market competition and audit fees after controlling external monitoring mechanisms. The authors also find the causal relation. These findings indicate that competitive pressures originating from product markets exert a significant influence on disciplining a client firm’s management.

This study aims to confirm the causal relationship between emotional brand attachment, brand love, and brand commitment, and then explain how these variables affect active engagement. In addition, it is to confirm the effect of brand prestige, brand consciousness, and brand trust on emotional brand attachment and to identify the moderating role of self-congruity in the causal relationship between these variables.

In this study, a survey was conducted targeting 320 consumers who have recently purchased luxury products or brands. In addition, structural equation model analysis (SEM) was used to test the research hypotheses raised in this study.

The results found that brand prestige and brand consciousness affect on emotional brand attachment. Emotional brand attachment had a significant effect on brand love and brand commitment. And brand love affect brand commitment and active engagement. Emotional brand attachment affects active engagement. Brand love was mediated in the relationship between emotional brand attachment and active engagement. Self-congruity was moderated in the relationship between brand prestige and emotional brand attachment. However, self-congruity was not moderated in the relation to brand consciousness, brand trust and emotional brand attachment.

This study has significance in that it identified the antecedent factors that cause consumers' emotional brand attachment and confirmed that they have differential effects depending on the degree of consumer self-congruity. In addition, this study is meaningful in that it confirmed the concept of the causal difference between attachment and brand love as consumers' emotional responses to luxury brands. However, the scope of this study was limited to offline stores excluding online purchases as a place of purchase for luxury brands. In a situation where the purchase of luxury brands is gradually increasing in various online environments, limiting the scope of the study to offline stores may have problems in generalizing the study. Therefore, in future research, we would like to propose a study on the relationship and influence between these variables by integrating all purchasing environments, such as offline and online.

The management implications of the results of this study are as follows. First, brand marketers and managers must suggest strategies to increase emotional attachment to customers who are satisfied with the brand and have a favorable brand attitude. After segmenting target customers and identifying their tendencies, behavioral characteristics, and preferred brands, emotional attachment can be strengthened by providing information about the brand to each segment and strengthening the brand image. Strategies like these can help target customers strengthen their emotional connection to a luxury brand, build positive attitudes toward the brand, and prevent them from switching to competing brands. Second, a strategy is needed to ensure that target customers have a strong emotional response to the company's luxury brand and become immersed in the brand. Target customers who have an affinity for the brand can strengthen their level of brand attachment and become immersed in the brand by allowing them to directly participate in brand activities through various advertising campaigns, events, and content. Third, you can strengthen your brand by developing a brand that fits the self-concept of your target customers. Brand marketers or managers can strengthen brand attachment by presenting a brand that fits the characteristics of each target customer and recognizing that the brand's status is relatively high compared to competing brands.

This study identified how consumers' brand engagement in a luxury brand environment is influenced by its components. In other words, the preceding factors for consumers' brand emotion were identified, and the influence of emotional brand attachment and brand love, which represent the consumer's emotional state that affects consumers' brand engagement, was investigated. The theoretical implications of the results of this study are as follows. First, Shahid et al. (2022) found that emotional attachment was expressed more strongly when emotional bonds were formed through relationship formation. Hwang and Kandampully (2012) found that emotional attachment and brand love are conceptually similar but differ in intensity. And Gómez-Suárez (2019) said that brand attachment is a prerequisite for brand love. As mentioned earlier, previous research has shown that emotional attachment and brand love differ depending on the consumer's emotional state. The results of this study showed that emotional brand attachment did not affect active participation, while brand love did. This means that active engagement is directly influenced by brand love rather than emotional attachment. Through these research results, it can be confirmed that even if consumers have similar brand emotional states, the impact on consumer behavior is different depending on the intensity of the emotional state. Therefore, in the consumer-brand relationship, the intensity of emotions arising from the interaction between the consumer and the brand is different, and only when brand emotions are at a high level, consumers engage in behavioral participation toward the brand. Second, Morris and Keltner (2000) found that consumers activate the integration of emotions in the decision-making process. Hwang and Kandampully (2012) found that love induces consumers to maintain a relationship with a brand, and that brand commitment increases when consumers feel intimacy and a strong emotional bond between themselves and the brand. Through these prior studies, it was confirmed that emotions play an important role in the consumer's decision-making process, and in particular, it was confirmed that maintaining close relationships with others induces emotional commitment to the object. In this study, brand loyalty was also found to have a positive effect on brand immersion and active participation. Therefore, consumers need to foster strong bonds with luxury brands to create brand love and strengthen their relationship with the brand, leading to brand commitment and active participation. Third, Ji et al. (2018) found that brand reputation has a positive effect on consumer attitudes and behaviors, including brand attachment, purchase intention, and brand loyalty. Casidy et al. (2015) found that consumers with high brand awareness are likely to have high brand preference and have favorable and positive brand attitudes due to their high brand knowledge. Previous research has shown that consumers' brand reputation and brand consciousness influence brand attachment.

This study dealt with a more comprehensive variable in the relationship between luxury brand factors as an antecedent variable of emotional brand attachment in luxury brand situations, and provided important evidence for the mediating effect of brand love, which was a limited emotional variable. In addition, additional implications for the moderating role of brand self-congruity on emotional brand attachment were suggested.

As emerging scholars of color with transnational backgrounds, we collectively recount our socialization experiences in US higher education institutes. We explore moments of betweenness as catalysts for envisioning a more inclusive academia that operates beyond the tokenism of diversity.

Employing betweener autoethnography (Diversi and Moreira, 2018), we inquire into the sense of impasse encountered by South Korean female emerging scholars in the field of education in becoming an outsider within the academic system.

Chronicling our shifts in perspectives of our positionality, we interweave inquiries motivating us to challenge normative pressures and map our betweener experiences onto the Wiedman and DeAngelo’s (2020) socialization model. Through this process, we wedge open in-between spaces in the socialization process that accommodate the nuanced positionality of transnational scholars.

Integrating postcolonial critiques on the Western-centric meritocratic academia, this piece sheds light on the complexity and fluidity of emerging transnational scholars’ socialization processes. The thick, nuanced description deepens the understanding of the complexity of their identity negotiation within the dominant logics of academia. Our inquiries interwoven through betweener autoethnography serve as guidance for mentoring international graduate students and transnational scholars.

This study investigates the key factors that influence customer satisfaction when interacting with augmented reality shopping assistance applications (ARSAPs). ARSAPs grant consumers the capability to experience products in a virtually simulated user environment before product acquisition. With the development of mobile e-commerce due to breakthroughs in smartphone and augmented reality (AR) technologies, there is an increasing potential for these emergent AR mobile services, yet there is a need for further improvement.

This study initially explored the key satisfaction factors for ARSAPs by utilizing topic modeling of a collection of actual user reviews. These factors are subsequently revisited and complemented by existing literature, and finally verified through logistic regression analysis supported by sentiment analysis.

This study identified the key factors that influence customer satisfaction with ARSAPs, including visuality, sense of reality, credibility, format, completeness, understandability, relevance, flexibility, response time, reliability, availability, ease of use and privacy. In particular, two additional factors (i.e. visuality and sense of reality) were newly identified as important in the context of AR, despite their previous omissions in existing literature.

This study is the first to investigate the key factors that influence customer satisfaction with ARSAPs from users' perspectives, utilizing topic modeling of a large amount of real-world data on actual user feedback. By identifying new factors (i.e. visuality and sense of reality) that were not identified in previous literature, this study provides important academic implications for a broader understanding of AR and related technologies that are essential elements of the metaverse. This study also provides valuable insights for developers and companies in the e-commerce industry on how to optimize AR applications and develop more targeted and effective marketing strategies in this field.

This study investigates how the introduction of a stricter loss carryforward offset rule affects firms' innovation.

This study investigates the overall impact of a Korean tax reform that introduced a tighter loss deduction through a difference-in-differences approach and regression discontinuity design.

This study finds that firms subject to the more restrictive tax loss offset provisions tend to file fewer patents than firms not subject to the provision. The authors further find that this effect is more pronounced for firms with high R&D intensity, more investment opportunities and weaker monitoring mechanisms.

The results of this study suggest that more restrictive loss carryforward provisions may deter firms from innovation. This study contributes to the literature on the impact of tax loss rules, the effect of tax policies on investments and the real effects of corporate taxation.

This study sheds light on the debate of the consequences of a Korean tax reform. Specifically, the authors examine whether a stricter tax loss offset policy indeed dampens corporate innovation.

This study exploits a unique and infrequent exogenous tax policy change. The South Korean tax reform creates a treatment group of large firms that were affected by the tax reform, and a control group of small and medium-sized firms that were unaffected. This study takes advantage of this setting to examine the research question.

Audit consortium of joint and dual audits is one of the most controversial mechanisms aimed at improving audit quality and resolving several related debatable issues. This study aims to empirically investigate the impact of audit consortium on audit quality assessment in Egypt. It specifically examines whether audit opinion modification level is triggered by joint and dual audits existence and whether it is influenced by the relative importance of the auditor pair combination types.

A sample of companies listed on the Egyptian Stock Exchange constituting the EGX 30 index is examined over a period of five years, from 2016 to 2020. A quantitative research methodology is used, using content analysis of companies’ audit reports and carrying out longitudinal panel ordinary least squares multiple regression tests.

Results show that audit quality is significantly enhanced by conducting joint and dual audits of Egyptian companies’ financial statements. Findings indicate that both joint and dual audits significantly increase auditors’ propensity to modify audit opinions as compared to companies that engage in single audits. However, this increase in audit quality is not supported by the presence of Big 4 joint auditors or affiliated joint auditors, while the impact of Big 4 dual auditors cannot be confirmed. Nevertheless, such a potential increase in audit opinion modification is boosted by the presence of affiliated dual auditors, which appears to translate into higher quality.

The study has important implications for researchers, corporates, those charged with governance, financial statement users, auditors, regulators and standard setters, who might be interested in whether an audit consortium and a particular auditor pair combination are associated with superior audit quality. It provides empirical evidence that might contribute to the continuous challenge of promoting the quality and effectiveness of the external audit.

This study adds to the relatively limited and challenging literature on the potential contribution of audit consortium, using audit opinion modification level as a direct assessment of audit quality. It extends the scope of prior research by examining the existence of joint and dual audits and the relative importance of joint and dual auditor pair combination types. The study provides key insights from a distinctive and complex emerging audit market.