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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.

This study aims to address the following research questions: (1) What are the theoretical frameworks and areas of study that influence the development of service ecosystems? and (2) To what extent does a service ecosystem align with the theoretical concepts presented in other research contexts within the study areas, thereby transforming the fundamental structure of the core concept?

We conducted a bibliometric systematic literature review, analyzing 280 papers from a sample of 52 journals listed in the Association of Business Schools (ABS). The review covered the period between 2004 and 2022, and we utilized co-citation analysis, multi-dimensional scaling analysis and hierarchical cluster analysis (HCA) on a total of 2,614 citations.

This study employs co-citation analysis to identify the conceptual structure of the service ecosystem based on highly cited papers. Additionally, we utilize multidimensional scaling (MDS) to uncover key approaches driving service ecosystem research. Through HCA and network analysis, we examine the research scope and its development, emphasizing theory-driven approaches. By combining quantitative and qualitative analysis, we explore the interrelationships between scope, domain and evolution. This comprehensive analysis allows us to delve deeply into the study of service ecosystems. To broaden the research scope, we propose a conceptual framework for comparing the main components of a service ecosystem. The current paper clarifies the service ecosystem's intellectual structure, including service performance, humanistic approach, sustainable innovations and service reflexivity and reformation and proposes a prospective research framework for specialists and researchers by introducing a metaverse service ecosystem.

For the first time, the findings of this study shed light on processes that facilitate the flow of technologies, business models and markets through social structures, ultimately contributing to social change. In service-based systems, the development and application of a more humanistic approach within and surrounding social service ecosystems are crucial as they evolve. Therefore, adopting a dynamic and multifaceted approach offers valuable insights into the drivers of value creation.

Scholarship on America’s K-12 economics curriculum reveals an inattention to many harmful economic realities, specifically wealth inequality. Critics of the present curriculum posit that its emphasis on out-dated concepts and models ignores crucial elements of reality that impact economic interaction and identities. In response to the dominant economic paradigm and methods, this practitioner-focused paper discusses an economically pluralist, pedagogically critical approach to interrogating destructive economic realities. It details how three social studies classroom simulations based on the board game Monopoly may be integrated with certain informational texts to explore economic factors that contribute to America’s unique form of wealth inequality.

This paper describes wealth inequality in America and rationalizes the need to make this social problem a focus of study in the secondary social studies classroom. First, I survey the present curricular apparatus of K-12 economics education and then argue for a pluralist approach that expands the curriculum’s dominant neoclassical paradigm. Connecting economic pluralism to critical citizen education, I draw upon emerging critical economic citizen education scholarship to explain attendant pedagogical and instructional approaches. The described lesson builds upon a tradition of Monopoly simulations, is rooted in critical citizen education pedagogy and aligns with Soroko’s (2023) critical economic literacy framework.

This paper progresses the curricular movement of economic pluralism through its critique of America’s current K-12 economics curriculum that does not focus on immediate, lived social problems. It further defines critical economics, citizenship and pedagogy, then details an instructional practice that employs critical disciplinary tools to investigate contributing factors of American wealth inequality.

This paper contributes to the growing field of pluralist economic perspectives and pedagogies. Specifically, it enriches understanding of critical economics citizenship education by further defining attendant pedagogy and explaining Monopoly as an instructional tool for critical economics citizen education. Previous works have discussed Monopoly’s utility for teaching various concepts within the social studies disciplines. This simulation lesson is unique in its instructional approach that merges simulation experiences with certain informational texts to cultivate critical economic knowledge of American wealth inequality and critical economic skills for critiquing and transforming oppressive economic realities.

Forests are negatively affected from rapid world population increase and industrialization that create intense pressures on natural resources and the possibility of an achieving circular economy. Forests can be considered as essential resources for providing sustainable society and meeting the requirements of future generations and circular economy. Therefore sustainable production tools as part of circular economy can be handled as one of the basic indicators for achieving circular economy. Accordingly the main purpose of this study is developing a novel rough – fuzzy multi-criteria decision-making model (MCDM) for evaluation sustainable production for forestry firms in Eastern Black Sea Region.

For determining 18 criteria weights a novel Rough PIPRECIA (PIvot Pairwise RElative Criteria Importance Assessment) method is developed. Eight decision-makers (DMs) participated in the research, and to obtain group rough decision matrix, rough Dombi weighted geometric averaging (RNDWGA) operator has been applied. For evaluation forestry firms fuzzy MARCOS (Measurement of alternatives and ranking according to COmpromise solution) method was utilized.

After application developed model the fourth alternative was found as the best. Sensitivity analysis and comparison were made to present the applicability of this method.

Development of novel integrated Rough PIPRECIA-Fuzzy MARCOS model with emphasis on developing new Rough PIPRECIA method.

The purpose of this article is to elicit understanding of how forgiveness, religion and spirituality, and relationships can better our lives. It draws from the life of Everett L. Worthington, Jr, a positive psychologist and Commonwealth Professor Emeritus at Virginia Commonwealth University. He has published almost 50 books and over 500 scholarly articles or chapters.

This is a case study, followed by a ten-question interview. The core methodology is positive autoethnography which is embraced by Worthington to reveal life lessons from things he has done.

Worthington reveals a life honoring the interwoven lives of people. He has studied forgiveness intensively and finds it to be an essential way of making our way in the world and in a world community that all too often hosts hurt.

An extensive literature has developed to understand what forgiveness is, how it comes about naturally and how the REACH Forgiveness method can help people who struggle to forgive themselves or others, and do it more quickly, thoroughly and frequently. Forgiving has psychological, social, spiritual and physical benefits to the forgiver.

This article is filled with practical information on how to forgive and how to pursue eudaemonia, which Worthington defines as virtue for oneself.

Forgiveness has widespread social implications. Good relationships are those that can help form, maintain, grow and repair when damaged close emotional bonds. Forgiveness helps repair, maintain and grow those bonds.

Worthington has been instrumental in the establishment and growth of the subfield of forgiveness studies and in the study of humility.

In this study, we illuminate how techniques can be incorporated into interview protocols when conducting research with educational leaders who are being asked to discuss their experiences in crises.

We interviewed seven researchers about their role as a researcher in collecting data on a crisis event from participants. Our analysis concentrated on several key components of the interview.

In presenting our findings on how scholars can adopt a caring and just approach to interview studies with leaders regarding crises, we portray how this approach can be melded into research design, interview protocol and interview techniques.

We illuminate that specific interview techniques are required when interviewing participants who have undergone and survived crises in their work, and we recommend the use of this protocol especially when an interview requires researchers to “handle with care.”

The purpose of this paper is to explore user engagement (UE) within the Metaverse (MV) environment, emphasising the crucial role of immersive experiences (IEs). This study aims to understand how IEs influence UE and the mediating effects of hedonic value (HV) and utilitarian value (UV) on this relationship. Additionally, the authors examine the moderating impacts of user perceptions (UPs) such as headset comfort, simulation sickness, prior knowledge and ease of use on the utilisation of the MV. This study seeks to elucidate the dynamics of virtual travel at a pre-experience stage, enhancing the comprehension of how digital platforms can revolutionise UE in travel and tourism.

This study used a triangulation methodology to provide a thorough investigation into the factors influencing UE in the MV. A systematic literature review (SLR) was conducted to frame the research context and identify relevant variables. To gather empirical data, 25 interviews were performed with active MV users, supplemented by a survey distributed to 118 participants. The data collected was analysed using structural equation modelling (SEM) to test the hypothesised relationships between IEs, UPs, HV and UV and their combined effect on UE within the MV.

The findings from the SEM indicate that engaging in the MV leads to a positive IE, which significantly enhances UE. Additionally, it was discovered that HV and UV play a mediating role in strengthening the link between IEs and UE. Furthermore, UPs, including headset comfort, simulation sickness, prior knowledge and ease of use, are significant moderators in the relationship between IEs and MV usage. These insights provide a nuanced understanding of the variables that contribute to and enhance UE in virtual environments.

This research contributes original insights into the burgeoning field of digital tourism by focusing on the MV, a rapidly evolving platform. It addresses the gap in the existing literature by delineating the complex interplay between IEs, UPs and value constructs within the MV. By using a mixed-method approach and advanced statistical analysis, this study provides a comprehensive model of UE specific to virtual travel platforms. The findings are particularly valuable for developers and marketers in the hospitality and tourism sectors seeking to capitalise on digital transformation and enhance UE through immersive technologies.

The purpose of this study is to exploration potential money laundering crimes with virtual currency facilities in Indonesia. Money laundering using crypto is the process of disguising the origin of money obtained illegally. Then, the perpetrator transfers it to a legitimate business. Virtual money then started to become a phenomenon in society since the emergence of cryptocurrencies as a form of technology development of e-commerce activities.

This research method is normative law which is prescriptive. The data collection technique used is document study or literature study by collecting primary and secondary legal materials.

The results of this study show that the bitcoin virtual currency has the potential to act as a means of money laundering. There are technologies and online platforms that are moving with more sophisticated methods. Through bitcoin exchanges, it has the greatest potential for money laundering. The usage of virtual currency (cryptocurrency) by those who commit money laundering offenses is responsible for the actions’ severe negative effects on the State of Indonesia.

To the best of the author’s knowledge, this is the first study conducted in Indonesia that explores potential money-laundering crimes using virtual currency facilities.

This study aims to investigate the relationship between workplace spirituality (WPS) and faculty critical thinking (CT) and the mediating effect of knowledge management (KM) among faculty at public universities.

The study employed a quantitative, cross-sectional research design to attain the objective. Using simple random sampling, the data were collected from 295 faculty members working in public universities in Sindh, Pakistan. The hypothesized relationships were tested using structural equation modeling (SEM) based on covariance and mediation analysis was conducted using Preacher and Haye’s (2008) approach.

Findings revealed a significant positive association between WPS, KM and faculty CT. In addition, the results indicated that KM played a partial mediating role in the relationship between WPS and CT.

Encouraging WPS can cultivate an environment of transparency, teamwork and knowledge exchange, promoting and enhancing faculty CT abilities.

Rare research exists regarding the connections between WPS, KM and CT in the Pakistani higher education system.