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This study aims to examine the potential threshold effect in the association between corporate social responsibility (CSR) performance and social reputation.

This study includes an international and cross-sector sample covering 41 countries, nine sectors and 45,395 firm-year observations. It applies a parabolic relationship, rather than linear regressions, between CSR engagement and social reputation via CSR awarding. This implies that CSR performance should increase until a certain point to gain a social reputation but then should decrease after reaching that threshold point considering limited financial resources.

The findings of country-industry-year fixed-effects logistic regressions confirm the threshold effect with an inverted U-shaped relationship between CSR and CSR awarding. More specifically, firms increase their environmental and social engagement until a certain point, and then they reduce it after reaching a social reputation. This finding is confirmed by three dimensions of the environmental pillar (i.e. resource use, emissions and eco-innovation) as well as four dimensions of the social pillar (i.e. workforce, human rights, community and product responsibility). The findings are robust to alternative samples, alternative methodology and endogeneity concerns.

The findings of this study have implications for firms about the better allocation of available funds between CSR and operations. The findings could be particularly useful for CSR teams/committees of the firms who formulate CSR policies and how to mobilize firm resources for better social enhancement via environmental and social reputation.

This study examines deeper the nature of the association between CSR engagement and social reputation and considers the possibility of an inverted U-shaped relationship between them. The determination of a threshold effect suggests that CSR engagement increases social reputation, but once it reaches a certain point, social reputation will decrease owing to financial resource constraints.

The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.

This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.

Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.

The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.

To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.

Among the various applications involving the use of microwave energy, its growing utility within the mining industry is particularly noteworthy. Conventional grinding processes are often overburdened by energy inefficiencies that are directly related to machine wear, pollution and rising project costs. In this work, we numerically investigate the effects of microwave pretreatment through a series of compression tests as a means to help mitigate these energy inefficiencies.

We investigate the effects of microwave pretreatment on various rock samples, as quantified by uniaxial compression tests. In particular, we assign sample heterogeneity based on a Gaussian statistical distribution and invoke a damage model for elemental tensile and compressive stresses based on the maximum tensile stress and the Mohr–Coulomb theories, respectively. We further couple the electromagnetic, thermal and solid displacement relations using finite element modeling.

(1) Increased power intensity during microwave pretreatment results in decreased axial compressive stress. (2) Leveraging statistics to induce variable compressive and tensile strength can greatly facilitate sample heterogeneity and prove necessary for damage modeling. (3) There exists a nonlinear trend to the reduction in smax with increasing power levels, implying an optimum energy output efficiency to create the maximum degradation-power cost relationship.

Previous research in this area has been largely limited to two-dimensional thermo-electric models. The onset of high-performance computing has allowed for the development of high-fidelity, three-dimensional models with coupled equations for electromagnetics, heat transfer and solid mechanics.

This study aims to investigate technology-based health and safety (H&S) management to control the spread of disease on construction sites using a partial least squares structural equation modelling (PLS-SEM) approach.

An extensive literature review is conducted to develop a conceptual framework. The variables identified from the literature review are included in a cross-sectional survey which gathered a total of 203 valid feedback. The variables for challenges are grouped under their relevant construct using exploratory factor analysis. Then, a hypothesized model is developed for PLS-SEM analysis using Smart PLS software. Later, the outcome of the model is further validated by nine construction experts using a semi-structured questionnaire survey.

The results rationalized the relationships between the COVID-19 H&S measures, challenges in implementing COVID-19 H&S measures on construction sites and the innovative technologies in transforming construction H&S management during the COVID-19 pandemic. The possible challenges that obstruct the implementation of H&S measures are highlighted. The potential technologies which can significantly transform H&S management by reducing the impact of challenges are presented.

The findings benefited the industry practitioners who are suffering disruption in construction operations due to the pneumonic plague.

By developing a conceptual model, this study reveals the contribution of technology-based H&S management for construction projects during the COVID-19 pandemic, which remains under-studied, especially in the context of the developing world.

This work analyses how the adoption of technological innovations correlates with workers' perceived levels of job insecurity, and what factors moderate such relationship.

The study makes use of the 2018 wave of the Participation, Labour, Unemployment Survey (PLUS) from Inapp. The richness of the survey and the representativeness of the underlying sample (including 13,837 employed workers) allow employing various empirical specifications where it is possible to control and moderate for many socio-demographic features of the worker, including her occupation and industry of employment, thereby accounting for various potential confounding factors.

The results of this ordered logit estimations show that workers' perception of job insecurity is affected by many subjective, firm-related and even macroeconomic factors. This study demonstrates that the adoption of technological innovations by companies is associated with lower levels of job insecurity perceived by their workers. In fact, the adoption of technological innovations by a company is perceived by surviving workers (those who remain in the same firm even after the introduction of such innovations) as a signal of the firm's health and its commitment to preserving the activity. Individual- and occupation-specific moderating factors play a limited role.

This study estimates how perceived job insecurity relates to the technological innovations adopted by the firms in which the interviewees are employed rather than analyzing their general concerns about job insecurity. In addition, this study identifies different types of innovations, such as product and process innovation, automation and other types of innovations.

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

The purpose of this study is to investigate if a firm's exchange complexity profile (that is, the linkages between the firm and its environment) influences investor behavior at the negotiation table where a firm valuation is derived.

The authors utilize Qualitative Comparative Analysis (QCA). Specifically, the authors utilize fuzzy-set Qualitative Comparative Analysis (fsQCA), a QCA variant that allows the researcher to assign graduated membership in sets.

When the authors dichotomize their positions as either higher stakes that favor the seller (high capital, low equity, high valuation) or lower stakes that favor the buyer (low capital, high equity, low valuation), and when the authors focus primarily on the equity outcome, the authors find that investors adopt a reductionist stance that adheres to a transaction cost economics logic under conditions of lower stakes and higher complexity as well as higher stakes and lower complexity conditions. The authors interpret this to mean that equity serves as a counter-balancing lever for a firm's exchange complexity configuration.

On a theoretical level, the authors showcase the exchange complexity framework and differentiate its position within the extant frameworks that address a firm's competitive advantage. More generally, the authors note that this framework brings the discipline of micro-economics and the field of strategic management closer together, providing scholars with a new tool enabling research across industries for the portfolio level of analysis.

Focusing on the social influence processes in the context of massively multiplayer online role-playing games (MMORPGs), this study aims to investigate the nomological network of social influence factors, a topic seldom explicitly articulated in the literature in this unique context.

This study adopts a mixed-methods approach to develop and test a context-specific model of social influence processes in MMORPGs. First, the authors conducted qualitative interviews with MMORPG players to identify the drivers shaping players' perceptions of social influences. Second, the authors formulated and tested a research model with quantitative data collected from 450 respondents of an online survey.

Through the qualitative study, the authors identify leader enthusiasm, social support and social presence as the critical drivers of social influence factors. The result of the quantitative study validates the influences of the critical drivers and demonstrates the impact of social influences on MMORPG players' we-intention to continue playing games.

This research extends the social influence theory by identifying contextualized drivers that shape MMORPG players' perception of social influences determining their we-intention to continue playing games. MMORPG service providers can draw on these drivers to leverage social influences to increase players' we-intention of continuance.

This study examines the perceptions of human resource (HR) professionals regarding the use of micro-credentials in the job market. The research explores the role of micro-credentials as emerging credentials in job requirements, continuing education, soft skills acquisition, job application evaluation (JAE) processes, qualification preferences in recruitment, salary/pay scale determination and promotional opportunities.

A quantitative research methodology was used to collect data through questionnaires distributed to 124 HR professionals.

The study finds that HR professionals recognize the value of micro-credentials in enhancing a candidate’s resume and aligning with their career objectives, as they offer personalized skill-building opportunities. However, some recruiters question the legitimacy of micro-credentials, perceiving them as informal and questioning their practical transferability.

This study highlights the importance for HR professionals to remain updated on emerging trends, adapt to the changing dynamics of the professional workforce and incorporate this into their recruitment and promotion policies. It also emphasizes the need for further investigation into the legitimacy of micro-credentials and their impact on the job market and presents the potential benefits of their integration into HR practices.