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This study aims to examine the effect of family ownership on audit fees and whether political connections moderate the causal relationship. Indonesia, as emerging countries, arguably offers appropriate research setting for this research because most Indonesian firms are family owned and exhibit weak investor protection. The authors predict that family ownership positively affects audit fees, and political connections strengthen this influence.

This study uses 98 listed manufacturing firms on Indonesia Stock Exchange (IDX) in 2018–2020, resulting in 279 firm-year observations. Panel data regression used to test the hypothesis. Family ownership is divided into direct and indirect ownership while audit fees are measured by the natural logarithm of audit fees paid by the firms.

The results show that the greater total and direct family ownerships imply lower audit fees, while indirect family ownership does not affect audit fees. The finding is contrary to the alleged hypothesis. Further, political connections only strengthen direct family ownership's negative impact on audit fees.

This study's findings support the alignment effect hypothesis arguing that controlling shareholders, in this case, families, align their interests with non-controlling shareholders. These findings provide a different perspective from various empirical studies conducted in Asian countries where the majority of companies are also controlled.

This study aims to explore the constructs of spirituality (SP) and entrepreneurial performance (EP) and their measurements to identify their connections. Attending to the needs of entrepreneurs to face the current global crisis, this research establishes a framework that integrates SP to enhance EP.

This study focuses on a comprehensive literature review and a comparison between constructs to come across with the proposal of a conceptual framework.

For SP, spiritual well-being was found as a good measure which, to the best of the authors’ knowledge, has never been used in entrepreneurship. EP has been typically measured by economic indicators, but recently, noneconomic benefits and effects on stakeholders have also been considered, so an integrated approach is proposed. The main contribution is a framework called holistic entrepreneurial inventory (HEI), which integrates the main elements of the constructs in a matrix showing their interconnection. It is accompanied by a scorecard for entrepreneurs to identify strengths and weaknesses in SP and EP.

This is a theoretical research and proposal; further empirical research could help confirm the present conceptual findings.

To help entrepreneurs identify the areas where they would like to improve, understanding the connection between SP and EP, which are dynamic states in constant change.

EP has been mainly focused on exogenous causes. The HEI scorecard may give entrepreneurs a different perspective from the innermost part of their being.

This study uses a comprehensive theoretical framework that combines social cognitive theory and neighborhood effect to investigate the influence of neighborhood effects on farmers’ outcome expectations, observational learning and self-efficacy. This study aims is to analyze the mechanisms that underlie the adoption of social media by farmers for knowledge exchange in the agricultural context. Specifically, this research explores the role of neighborhood effects, outcome expectations, observational learning and self-efficacy in shaping farmers’ decision-making process regarding the use of social media platforms for exchanging agricultural knowledge.

The study data was collected through a sample survey conducted among 570 agricultural households residing in the provinces of Thai Nguyen, Cao Bang, Bac Kan and Phu Tho, located in the northern region of Vietnam. To analyze the data, structural equation modeling was used as the statistical technique of choice.

The findings of the study indicate a significant influence of neighborhood effects on outcome expectations, observational learning and self-efficacy. These factors, derived from social cognitive theory, also exhibit a positive association with farmers’ adoption of social media for knowledge exchange. Additionally, the study highlights that neighborhood contribute to a favorable adoption of social media among farmers via outcome expectations, observational learning, and self-efficacy.

The study is limited in examining farmers’ social media adoption for agriculture knowledge exchange in Northern mountainous area of Vietnam. This study could be replicated across various regions or nations, providing comparative insights into the adoption of social media among farmers for knowledge exchange.

The study findings suggest practical and innovative means to promote farmers’ social media adoption for agriculture knowledge exchange.

This study presents a pioneering approach by integrating social cognitive theory and neighborhood effect to elucidate the factors influencing farmers’ adoption of social media for the purpose of agriculture knowledge exchange.