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This paper aims to determine the adaptability of China’s legal system in recognizing and enforcing foreign judgements in China.

Academic articles, case law and books are examined as are relevant reports by various regulatory authorities and organizations.

Historically, Chinese courts have strictly adhered to “de facto reciprocity”, which made it difficult for foreign judgements to be recognized and enforced in China. Fortunately, Chinese courts have since abandoned their rigid adherence to de facto reciprocity, and have instead, used flexible tests of reciprocity such as de jure reciprocity, reciprocal commitment and reciprocal understand/consensus. Accordingly, this would facilitate the recovery of stolen assets, as there is a lower threshold for the recognition and enforcement of a foreign judgement.

There are limited data available in relation to the recognition and enforcement of foreign judgements pertaining to the recovery of stolen assets. Any discussions within this paper are based on the impressionistic observations of this author, which may not reflect the true state of affairs within the Belt and Road Initiative.

Those who are interested in examining the viability in recognizing and enforcing foreign judgements relating to stolen assets will have an interest in this topic.

The value of the paper is to demonstrate the difficulties in recognizing and enforcing foreign judgements in China in relation to stolen assets.

Islam describes business as a legitimate means of halal income. However, little is known about what attracts people towards Islamic entrepreneurship or halalpreneurship. By applying the theory of planned behaviour, this study aims to contribute to this underexplored area by investigating the factors that affect Islamic entrepreneurial intention (IEI).

This study examined a mediation model using two country samples. First, the hypotheses were tested on a sample recruited from a high-income economy (i.e. Saudi Arabia) using structural equation modelling in AMOS V26. The authors then conducted a replication study to investigate the robustness of the findings using a sample recruited from a lower-middleincome economy (i.e. Bangladesh) and a different analysis technique, the PROCESS mediation model in SPSS V25.

The findings suggest that IEI depends on four antecedents, namely, attitude towards Islamic entrepreneurship, general entrepreneurial self-efficacy, Islamic entrepreneurial self-efficacy and perceived halal income. These antecedents also mediate the relationship between moral judgement and IEI.

This study offers an empirical framework that captures several perspectives on the formation of IEI. The findings contribute to entrepreneurial intention and motivation research by suggesting factors that motivate individuals to engage in Islamic entrepreneurship.

The findings imply that the framework of IEI can withstand diverse socioeconomic contexts. A novel perspective of this study is that Muslims who are motivated by perceived halal income show greater interest in becoming Islamic entrepreneurs.

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

This study aims to investigate the effects of attribution of responsibility (AOR) for layoffs on the components of ethical decision-making. Internal, external and no-fault AOR were examined using the model of moral intensity to determine if placement of blame for the layoff influences ethical awareness, judgment and intent.

Surveys were collected from 397 students. The survey provided a scenario about a layoff situation involving an African-American woman and a Caucasian woman. Respondents then answered questions about moral intensity, moral judgment and moral intent concerning the layoff and identified the reasons they believed the layoff occurred. We tested our hypotheses using multiple regression analysis.

Subjects were more likely to make a moral judgment about the situation when layoffs were blamed on the company’s actions (external AOR) and less likely to make a moral judgment when the layoff decision was blamed on employee performance (internal AOR) or on economic factors beyond anyone’s control (no-fault AOR). Results also indicate that layoffs blamed on employee performance negatively moderate the relationship between moral judgment and moral intent.

Previous studies of layoff ethics have not examined the influence of AOR for layoffs using the model of moral intensity. Thus, this paper extends the current understanding of these concepts in ethical decision-making.

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.

This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent intentions within individuals.

The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions.

The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours.

This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it.

This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.

Aiming to resolve cross-cultural paradoxes in combining artificial intelligence (AI) with human intelligence (HI) for international humanitarian logistics, this paper aims to adopt an unorthodox Yin–Yang dialectic approach to address how AI–HI interactions can be interpreted as a sophisticated cross-cultural knowledge creation (KC) system that enables more effective decision-making for providing humanitarian relief across borders.

This paper is conceptual and pragmatic in nature, whereas its structure design follows the requirements of a real impact study.

Based on experimental information and logical reasoning, the authors first identify three critical cross-cultural challenges in AI–HI collaboration: paradoxes of building a cross-cultural KC system, paradoxes of integrative AI and HI in moral judgement and paradoxes of processing moral-related information with emotions in AI–HI collaboration. Then applying the Yin–Yang dialectic to interpret Klir’s epistemological frame (1993), the authors propose an unconventional stratified system of cross-cultural KC for understanding integrative AI–HI decision-making for humanitarian logistics across cultures.

This paper aids not only in deeply understanding complex issues stemming from human emotions and cultural cognitions in the context of cross-border humanitarian logistics, but also equips culturally-diverse stakeholders to effectively navigate these challenges and their potential ramifications. It enhances the decision-making process and optimizes the synergy between AI and HI for cross-cultural humanitarian logistics.

The originality lies in the use of a cognitive methodology of the Yin–Yang dialectic to metaphorize the dynamic genesis of integrative AI-HI KC for international humanitarian logistics. Based on system science and knowledge management, this paper applies game theory, multi-objective optimization and Markov decision process to operationalize the conceptual framework in the context of cross-cultural humanitarian logistics.

In recent years, the social impact of misinformation has intensified. The purpose of this study is to clarify the mechanism by which misinformation spreads in society.

Testing the following two hypotheses by a logit model analysis of survey data using actual fact-checked COVID-19 vaccine and political misinformation: people who believe that some misinformation is true are more likely to spread it than those who do not believe in its truthfulness; people with lower media and information literacy are more likely to spread misinformation than people with higher media and information literacy.

The two hypotheses are supported, and the trend was generally robust regardless of the method, whether the means of diffusion was social media or direct conversation.

The authors derived the following four implications from the results: governments need to further promote media information literacy education; platform service providers should consider mechanisms to facilitate the spread and display of posts by people who are aware of misinformation; fact-checking should be further promoted; people should acquire information based on the assumption that people who believe in some misinformation tend to spread it more.

First, it quantitatively clarifies the relationship between misinformation, true/false judgements and dissemination behaviour. Second, it quantitatively clarifies the relationship between literacy and misinformation dissemination behaviour. Third, it conducts a comprehensive analysis of diffusion behaviours, including those outside of social media.

The study’s aim was to design and test a leadership development approach using blended learning, to equip leaders for strengthening their own resilience and that of their teams.

A contextualised leadership development intervention was produced and evaluated following the principles of design-based research. Participants were from three organisations that work internationally to address the impact of economic disadvantage. Initial research used the behavioural event interview technique. Online assessment incorporated measures of situational judgement, emotion recognition and attributional style. Validity measures were multi-rater feedback (criterion), and NEO-PI 3 (construct). Individual feedback and a simulation-based peer workshop were followed by a four-to-six month period of experience-driven development and a final peer workshop for consolidating and evaluating learning outcomes.

The online assessment was a valid measure of leaders’ personal resilience resources and their resilience-building capability. Overall, the intervention improved participants’ understanding of, and engagement with, the processes of strengthening individual and collective (team) resilience.

The target sample size for the study was relatively small, to ensure it would be practical to replicate the approach when designing similar interventions for a senior leadership population in other contexts. Significant results provided robust evidence for the validity of the assessment approach. Findings for the workshops and experience-driven development phase were more tentative, but the value of the design iterations was clearly demonstrated.

The leadership development approach is suitable for application in other organisations, if similar principles are followed to produce and evaluate materials relevant to each broad sector context. Roll-out is cost-effective, with relatively few hours of blended or virtual delivery supporting experience-driven learning.

The impact leaders have on the wellbeing of those who report to them is well established, but less has been done to develop and formally evaluate practical, cost-effective interventions to improve this impact. The approach validated in this study can be applied more widely to benefit employee wellbeing as well as performance.

The study developed and evaluated a new approach to preparing leaders for the challenge of building team resilience, an aspect of leadership capability that has been given relatively little attention to date.