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Scholarly interest in the business effects of organised crime (OC) has recently increased. This study aims to conduct a systematic literature review (SLR) on the conditions under which OC could pose a threat to or take control of firms within a particular context.

We use narrative synthesis and thematic analysis, with a sample of 46 theoretical and empirical studies published over the past 30 years on the relationship between OC and firms within the disciplines of Business, Management and Accounting (BMA).

SLR and thematic analysis show that scholarly interest has focused on four key domains: OC as a firm, the impact of OC on firms, firms’ efforts to counter OC’s influence and governmental interventions. Using medical metaphors, we also develop a diagram depicting the interplay between OC and firms within the BMA literature.

This study contributes to the literature shaping an agenda to steer future research towards these four key themes. The effectiveness of anti-OC tools and measures depends on a thorough understanding of local norms, behaviours and business practices. In addition to measurement and methodological challenges, several grey areas remain, including the distinction between criminal enterprises and legitimate businesses. Ambiguities also surround the circumstances under which the OC preys upon firms or employs them to establish dominance over a territory.

Companies avoid taxes in a variety of ways and use different methods to do that, one of the most common being earnings management. The purpose of this paper is to investigate whether companies manipulate their financial data in order to reduce taxes paid.

We considered a sample of 63 listed Romanian companies for the period 2016–2021. The Beneish model was used for estimating earnings management, and the effective tax rate was used to measure tax avoidance. The analysis was carried out using regression analysis in Stata13 software.

The findings of the research indicate a negative and statistically significant association between effective tax rate and earnings management, implying that one of the main reasons why companies manipulate their earnings to reduce tax burden and avoid taxes. Moreover, our results show that return on assets (ROA) has a statistically significant negative influence on the effective tax rate. Furthermore, our analysis reveals that firm size, growth, and Big4 audit have no effect on effective tax rate.

Because it analyzes concrete cases using financial data and provides some recommendations for addressing the issue of tax avoidance, this work is useful in advancing both quantitative and qualitative research on this topic. This research is relevant for businesses, governments, regulators, audit professionals and investors.

The study, by analyzing concrete cases using reported financial data, contributes in filling the gap within the literature that results from a lack of scientific research on the relationship between tax avoidance and earnings management, and then it clarifies the nature of the causal connection between them. Moreover, it considers a combination of firm related variables including performance, size and also audit quality.

This paper aims to determine the tax potential of G20 countries and estimate the tax revenue they could generate. The study evaluates the effectiveness of tax revenue collection for G20 nations from 2008 to 2020 and investigates the relationship between tax collection efficiency and tax evasion. The study also examines the link between tax collection efficiency and a proxy for tax evasion through anti-corruption efforts.

The study assumes that tax collection is a function of gross domestic product (GDP), population, imports and price level. The study uses a stochastic frontier analysis to calculate the efficiency of tax collection. It estimates the loss in total tax collection due to inefficiency by comparing actual and best-practice tax collection.

The findings indicate that anti-corruption measures and technological advancements positively impact tax collection efficiency. Great Britain is identified as the most efficient country in tax collection, whereas Saudi Arabia is the least efficient. Germany has the highest losses in tax collection due to inefficiency, while Australia experiences the lowest losses in tax collection.

This study suggests several practical implications. For example, legislators and policymakers should pay more attention to anti-corruption policies. Also, tax agenesis should focus on better understanding variations in tax collection efficiency between countries and how they relate to tax evasion.

Purpose: This study examines the effect of uncertainties on the hospitality industry from different perspectives across the globe. The hospitality industry faces several contemporary issues and challenges that have the potential to impact its growth and development. This study aims to analyse the current problems and uncertainties in the hospitality sector.

Need for the Study: The hospitality industry plays a significant role in the global economy with various services, including accommodation, food and beverage, events, and tourism. However, the sector faces several contemporary issues and challenges that have the potential to impact its growth and development. This study provides an overview of the most significant problems and challenges facing the hospitality industry today.

Methodology: A systematic literature review was conducted to identify and synthesise relevant studies on the effect of uncertainties issues on the hospitality industry. A systematic search of the Web of Science and Scopus databases was conducted to determine relevant studies published between 2010 and 2021. Studies were screened and selected based on pre-defined inclusion and exclusion criteria. A thematic analysis was performed to categorise the uncertainties and issues in the hospitality industry.

Findings: The study identified several uncertainties and issues facing the hospitality industry, including the pandemic uncertainties, financial crisis, whether positive and negative impacts, terrorism attacks on hotels and tourist places, uncertainties in government policies, situational risks like uncertainties, ambiguity, cultural differences, changes in tourist preferences and changing habits of the tourist.

This study aims to examine the effect of board gender diversity on corporate litigation in China’s listed firms. The key questions this study addresses are: what are the effect of board gender diversity on corporate litigation in terms of both the frequency and severity of consequence, is there any heterogeneous effects of the relationships across firm performance?

A sample consists of 25,668 firm-year observations from over 3,340 firms is examined using logistic regression analysis and negative binomial regression analysis. The authors also use event study method and ordinary least square (OLS) regression to explore female directors’ effects on reducing the negative consequences of litigation. The logistic regression and OLS regression are reestimated with interaction terms when examining the firm performance heterogeneity.

The authors document that firms with greater female representation on their boards experience fewer and less severe corporate litigations. Moreover, in high-performing firms, board gender diversity plays a more potent role in reducing the frequency and consequences of corporate litigation than low-performing firms.

This study is among the first to examine the relationship between board gender diversity and the comprehensive corporate litigations under Chinese context. It sheds new light on China’s boardroom dynamics, offering valuable empirical implication to Chinese corporate policymakers on the role of female directors.

This study aims to assess the effect of job insecurity, customer incivility and work–life imbalance on Lebanese bank employee workplace well-being (EWW), while investigating the moderating role that positive and negative affect might have.

Quantitative data was collected from 202 respondents and analyzed using structural equation modeling system through IBM SPSS and AMOS.

Results revealed that each of the independent variables has a negative, statistically significant effect on Lebanese bank EWW. The positive affect and the negative one are shown to have a moderating effect that lessens and boosts, respectively, these negative effects.

The study adds to the literature on EWW while highlighting the high-power distance and collectivist society that the research took place in.

Limitations include the sample size that was hoped to be larger, in addition to the self-reporting issue and what it entails in the data collection process.

The study has many practical implications, including the validation of a questionnaire in a developing Arab country, hence providing a reliable tool for researchers. HR specialists should lean toward applicants with positive affect, ensuring that their workplace is occupied by members with enhanced resilience. Furthermore, employers should support their employees’ professional growth, thus, boosting their employability during turmoil and consequently making them less vulnerable in times of economic recession.

The study’s unique context, depicted in the harsh economic and financial crisis, makes the findings on EWW of a high value.

Implementing the 17 Sustainable Development Goals (SDGs) unarguably demands huge financial investments. However, the United Nations has acknowledged the huge financial gap militating against the implementation of the SDGs worldwide, leading experts to question the possibility of complete implementation of the goals by their terminal dateline of 2030. While the bulk of the finance currently outlaid on the SDGs comes from traditional sources including foreign direct investments (FDIs), there is the need to focus more attention on developing and exploiting impact investments that are more suitable for financing development programmes and projects. In this chapter, the SDG implementation profiles of the 12 Arab West Asia countries concerning the five most targeted SDGs were evaluated and sustainable finance issues were discussed. Secondary data were retrieved from World Bank's DataBank. The data were descriptively analyzed. Based on the profiles generated, debt relief is put forward as a possible impact investment mechanism suitable for funding the SDGs. Specifically, this chapter recommends that outright cancellation of debts based on the debt-for-SGD swap could serve as some of the impact investments needed to boost the global drive for a developed, peaceful, and just world.

This cross-sectional study had several objectives. This paper aims to study the direct effect of teleworking on interpersonal conflict, the mediating role that interpersonal conflict can play between teleworking and psychological well-being, the moderating role emotional intelligence (EI) can play between teleworking and interpersonal conflict and whether this moderation effect can, in turn, be associated with psychological well-being (moderated mediation effect).

Path analyses using Mplus software were performed on a sample of 264 employees from 19 small- and medium-sized organizations.

While teleworking was associated with lower interpersonal conflict, it was not associated with enhanced psychological well-being. Interestingly, workload seemed to be associated with higher interpersonal conflict, while decision authority and support garnered from one’s supervisor seemed to be associated with lower interpersonal conflict. Teleworking was indirectly associated with higher psychological well-being via interpersonal conflict. Finally, EI played a moderating role between teleworking and lower interpersonal conflict. This was, in turn, associated with higher psychological well-being.

EI is an essential skill to develop in the workplace.

A deepened understanding of the role played by EI at work could help organizations to provide positive work environments, both in person and online. This is especially relevant today, with the continued increase in teleworking practices and the resulting rapidly changing interpersonal relationships.