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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.

This study aims to examine the mediating role of product judgement in the relationship between electronic word-of-mouth (eWOM) and purchase intention. Additionally, it explores the moderating effects of source credibility and consumer ethnocentrism on the relationship between eWOM and product judgement, with a specific focus on Halal products. We utilise the Elaboration Likelihood Model (ELM) to investigate how individuals navigate the processing of information, distinguishing between central and peripheral routes. This exploration aims to enhance our understanding of how the ELM framework influences product judgement and purchase intention in the context of eWOM, with a focus on Halal products.

To achieve these objectives, an online survey was conducted in the United Kingdom. The study employed a moderated-mediation model, analysed using PLS-SEM.

The findings highlight the significant role of source credibility in the central route of information processing and purchase judgements. This study confirms that Halal product judgement fully mediates the relationship between eWOM and purchase intention. Additionally, it reveals that higher source credibility amplifies the impact of eWOM on consumer judgement. However, no significant moderating effect of consumer ethnocentrism on the relationship between eWOM and product judgement was observed in this context.

This study enhances our understanding of how Halal products are adopted in non-Muslim societies, shedding light on persuasive processes. Additionally, it refines the ELM in the context of cross-cultural consumer behaviour. The findings underscore the importance of prioritising source credibility in communication to shape information evaluation and persuasion.

This paper adds to the ongoing debate on judgements, opportunity evaluation and founder identity theory and shows that founders vary in their prioritisation and combination of judgement criteria, linked to their respective social founder identity. It further reveals how this variation among founder identity types shapes their perception of distinct entrepreneurial opportunities and the forming of first-person opportunity beliefs.

This study uses a qualitative approach by presenting three business scenarios to a sample of 34 first-time founders. It adopts a first-person perspective on their cognitive processes during the evaluation of entrepreneurial opportunities using verbal protocol and content analysis techniques.

The theorised model highlights the use of similar categories of judgement criteria by individual founders during opportunity evaluation that followed two distinct stages, namely search and validation. Yet, founders individualised their judgement process through the prioritisation of different judgement criteria.

The authors provide new insights into how individuals individuate entrepreneurial opportunities through the choice of different judgement criteria that enable them to develop opportunity confidence during opportunity evaluation. The study also shows that first-time founders depict variations in their cognitive frames that are based on their social identity types as they assess opportunity-related information and elicit variations in reciprocal relationships emerging between emotion and cognition. Exposing these subjective cognitive evaluative processes provides theoretical and practical implications that are discussed as well.

The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting Standards (IFRS). The authors further investigate the extent to which professional accountants have developed these skills through professional training.

In the survey, Indonesian accountants were provided with a list of 47 skill items under nine categories of professional skills and were asked to rate the importance of each skill item and to indicate the level of priority given to the development of the skill items in the professional training they have undertaken. Their responses provide insights into the skills needed for applying IFRS and the adequacy of professional training in providing these skills.

The authors find that accounting judgement is considered to be the most necessary skill for applying IFRS. Likewise, the findings show that ethical skills and certain generic skills are also perceived to be necessary for adequate application of IFRS, while skills relating to cultural sensitivity are viewed as least important. The findings further demonstrate that professional training programmes need to emphasise the development of judgement and other relevant skills that are important skill categories for applying IFRS.

This study extends the literature on IFRS implementation through a specific focus on the professional skills required by accountants.

These findings have important policy implications for the standard-setters, regulators, auditors and to professional training providers across the world, such as professional accounting associations, accounting firms and educational institutions, for evaluating the content of the training and education programmes being delivered to accountants to prepare them with the relevant skills for applying IFRS.

This study is one of the first to examine the importance of various types of skills necessary for accountants in applying IFRS and the extent to which these skills have been developed through the professional accounting training provided.

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.

Widespread support exists for the view that teaching is a complex task (Schulman, 2004), that learning is a complex, dynamic phenomenon and that classrooms are ‘complex systems’ (Hardman, 2010). Systems behaving in complex, emergent ways cannot be successfully ‘managed’ by rigid, scripted practices but demand flexibility, responsiveness and in situ judgement. However, these dispositions appear only fleetingly, if at all, on professional standards rubrics and statutory descriptors of effective teaching. Discretionary judgement is implied but rarely emphasised. Drawing on the first author's doctoral study of ‘emergent learning’ in a primary school classroom, we demonstrate the importance of pre- and in-service teachers developing expert in-the-moment professional judgement to navigate the emergent and complex nature of classroom learning and argue that professional judgement should enjoy a more prominent, less tacit, position in pre-service initial teacher education (ITE) and in-service Continuing Professional Development (CPD). This chapter briefly describes and presents findings from the doctoral research which focused on how learning emerges bottom-up through classroom interactions, discusses the implications of this for teachers and concludes by setting an agenda for future research into teachers' experiences of agency and autonomy.

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 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.

Taking the lens of a cue diagnosticity framework and affective primacy theory, this study aims to examine the relative effects of cognitive and affective country image on consumer cognitive judgement, affective evaluation and behavioural tendency in one integrated model. It also explores how the direct effects may vary with the intra-valence nature (ambivalent vs. univalent) of cognition-affect.

The proposed research model was tested using data from a large Chinese sample and consumer responses to products from four countries − the USA, Japan, Brazil and India.

The results show that the relative effects of cognitive and affective country image are complex and differ by the intra-valence nature of cognition-affect. On a general level, cognitive and affective country image exert equal influence on affective evaluation and behavioural tendency. In contrast, cognitive country image demonstrates a more prominent effect than affective country image on cognitive judgement. Compared with univalent, ambivalent cognition-affect strengthens the positive impact of affective country image but does not significantly alter the positive impact of cognitive country image on consumer reactions.

This research contributes to the ongoing debate regarding implications of two focal aspects of macro country image by revealing their relative importance in an integrated framework and enriches country-of-origin research through unveiling the uni/ambivalent cognition-affect as a moderator of the relationship between cognitive/affective country image and consumer reactions. The research findings provide implications as to whether and when marketing strategies should focus on leveraging positive (negative) cognitive or affective country image.

This exploratory research examined how emphasizing a brand’s unethical behaviour through high moral intensity news framing influences consumer boycott intention.

The hypotheses were tested and validated using two experimental studies that expose customers of real retail and personal care product brands to news articles that have high and low moral intensity news frames.

The results showed high moral intensity news framing’s positive effect on consumer boycott intention. The frame’s influence is moderated by moral awareness and partially mediated by perceived moral intensity and moral judgement. The findings suggest that consumers’ perception of the frame and their attitude towards the brand will have a substantial role in boycott intention.

These research outcomes aid in the understanding of news framing effects on boycott intention, providing both insights for consumer activists and managerial implications for stewards of brands.

While previous research have examined the impact of news frames on the typical audience, there has been relatively little focus on news framing’s impact on consumers and their decision to boycott brands. This study addresses this gap by applying the work on emphasis framing to a consumer decision-making context. It also introduces moral intensity framing to the news frame classification. In addition, this study expands current conceptualizations of individual ethical decision-making to help explain consumer boycott intent.