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The purpose of this study is to see if the affirmative results seen in the pilot study of the positive addiction recovery therapy (PART) programme are replicable and durable given a new cohort of participants. PART is a programme of work designed to improve the recovery and well-being of people in early addiction recovery. Its foundation is in the G-CHIME (growth, connectedness, hope, identity, meaning in life and empowerment) model of addiction recovery. It also uses the values in action character strengths and includes a set of recovery protection techniques.

This study uses a mixed method experimental design, incorporating direct replication and a follow-up study. Measures for recovery capital, well-being and level of flourishing are used to collect pre-, post- and one-month follow-up data from participants. The replication data analysis uses the non-parametric Wilcoxon test, and the follow-up analysis uses the Friedman test with pairwise comparison post hoc analysis. The eligibility criteria ensure participants (n = 35) are all in early addiction recovery, classified as having been abstinent for between three and six months.

This study found a statistically significant improvement in well-being, recovery capital and flourishing on completion of the PART programme. These findings upheld the hypotheses in the pilot study and the successful results reported. It also found these gains to be sustained at a one-month follow-up.

This study endorses the efficacy of the PART programme and its continued use in a clinical setting. It also adds further credibility to adopting a holistic approach when delivering interventions which consider important components of addiction recovery such as those outlined in the G-CHIME model.

This study adds to the existing evidence base endorsing the PART programme and the applied use of the G-CHIME model.

The study emphasizes the importance of human perception in engaging stakeholders and sheds light on the way the often “disregarded” actors (i.e. local communities) make sense of an organization's behavior at the corporate, project and individual level.

Departing from the normative stance of stakeholder theory, this conceptual paper aims to unfold the benefits of a more holistic and inclusive organizational approach to stakeholders. The conceptual framework is elucidated through the lens of attribution theory, which points to communication as the source of stakeholders' attributional processes and thus their perception of fairness.

Focusing the authors’ attention on construction and infrastructure projects, this research suggests that early transparent and informative communication with local community stakeholders motivates them to perceive fairness, from both the process of decision-making (distributive) and the outcome of decisions (procedural), as well as the way in which they are treated (interactional). Such communications lead to less biased attributions as they reduce the influence of personal beliefs in achieving a conscious and non-biased attribution mode.

In this paper, the authors adopt attribution theory as their lens with which to interpret the process whereby individuals attempt to make sense of an organization's behavior. Focusing on secondary stakeholder engagement such as local community, the authors’ conceptualization shapes both a framework highlighting communication as the mediator for shaping human perceptions, and a process model to guide project organizations and practitioners to embrace an inclusive approach toward the often-disregarded stakeholders, which is aimed at enhancing their perception of fairness at the corporate, project and individual levels. The authors highlight the need for organization to provide clear and transparent communication to a broader range of stakeholders, such as those that have had little to say in the decision-making process (the often-disregarded voices). By seeking collaboration rather than manipulation, a project organization might promote stakeholders' non-biased perception of fairness, in terms of both the process and outcome of the project.

The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.

The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.

The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.

The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.

The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.

The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.

This study aims to investigate the impact of coronavirus disease 2019 (COVID-19) on the relationship between buyer firms' corporate social responsibility (CSR) activities toward business partners, such as suppliers, and firm value. The study further explores the role of ownership structure in shaping this relationship.

The authors employ a difference-in-differences (DID) regression method to distinguish between the periods before and during the COVID-19 crisis. The authors utilize data from firms listed on the Korean stock market between 2013 and 2020.

The results show that CSR activities for suppliers have a positive impact on the value of buyer firms. Furthermore, this positive relationship is amplified during the COVID-19 period. In addition, the study finds that the positive relationship is more prominent in samples with higher ownership by controlling shareholders or foreign investors.

Overall, this study makes a valuable contribution to the existing literature by examining the positive effects of CSR activities on firm value and by shedding light on the role of ownership structure in influencing these effects. Additionally, the study emphasizes the significance of CSR activities for business partners in mitigating supply chain disruptions during the COVID-19 pandemic.

This study identifies and examines psychological and environmental factors that influence the long-term orientation of top management teams (TMTs).

Data on S&P 500 companies from 2011 to 2020 are collected from the Compustat database. Additional variables were measured through content analysis of earnings conference calls. This study used two-stage least squares regression with fixed effects to analyze the data and test the hypotheses. Appropriate diagnostic tests were conducted to ensure validity and eliminate endogeneity.

The results indicate that a chief executive officer’s (CEO) promotion focus positively and significantly influences the TMT's long-term orientation. However, the influence of prevention focus is statistically insignificant. Furthermore, the results indicate that environmental hostility moderates both relationships.

The TMT's long-term orientation can be improved through the insights provided by this study.

To the authors’ knowledge, this is the first study to examine the collective effects of psychological and task environmental factors on the long-term orientation of the TMT. Additionally, this study sheds light on the internal dynamics of the top-management team.

The purpose of this study is to explore the factors influencing the happiness of customers of two global coffee food chains through qualitative research in the post pandemic era. Unlike existing studies, this study will compare and examine the differential points between two global coffee food chains so that others can improve their strategies to improve their competitiveness.

It is qualitative research employing sentiment analysis through “Sprinkler Software” to assess the sentiment of customers of Starbucks and Barista followed by focus interviews through the same customers who have visited both Starbucks and Barista.

The results showed that most important factors which motivate customers and make them happy to go for “Starbucks” or “Barista” are ambience, store location, quality of product offerings and service quality. Value for money, quality of products and service quality are the top three variables affecting the customers and have rated Starbucks better than Barista on these parameters. The happiness level of the same customers who have visited both the coffee chains is more with Starbucks compared to Barista.

This research contributes to better understanding the effects of different marketing strategies adopted by coffee chain stores and can provide direction to Barista and other coffee chains. The stimulus-organism-response (SOR) model in coffee chain store application is an additional contribution to existing knowledge.

• Most important factors which motivate customers and make them happy to go for “Starbucks” or “Barista” are ambience, store location, quality of product offerings and service quality.

• Value for money, quality of products and service quality are the top three variables affecting the customers and have rated Starbucks better than Barista on these parameters.

• The happiness level of the same customers who have visited both the coffee chains are more with Starbuck compared to that of Barista.

• This is significant and can give direction to Barista and other coffee chains through learning from this research.

• Using the extended SOR model, we explain the variation in response in the happiness level of customers of two coffee chains.

• In order to give an insight into the strategies adopted by Starbucks and Barista in emerging markets, a comparison of the happiness levels of clients of both coffee chains is presented.

• This original research can help coffee chains improve their return on investment.

• The SOR model in coffee chain store application is an additional contribution to existing knowledge.

Most important factors which motivate customers and make them happy to go for “Starbucks” or “Barista” are ambience, store location, quality of product offerings and service quality.

Value for money, quality of products and service quality are the top three variables affecting the customers and have rated Starbucks better than Barista on these parameters.

The happiness level of the same customers who have visited both the coffee chains are more with Starbuck compared to that of Barista.

This is significant and can give direction to Barista and other coffee chains through learning from this research.

Using the extended SOR model, we explain the variation in response in the happiness level of customers of two coffee chains.

In order to give an insight into the strategies adopted by Starbucks and Barista in emerging markets, a comparison of the happiness levels of clients of both coffee chains is presented.

This original research can help coffee chains improve their return on investment.

The SOR model in coffee chain store application is an additional contribution to existing knowledge.

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.

This paper aims to analyze the unique dilemmas and challenges of ultra-orthodox men in academia.

This research is conducted in the phenomenology approach. It explores the experience and the process that shape the social identity of higher-educated Haredi men through the life stories of twenty individuals.

The research found the developmental path of Haredi-educated males, till they adopted a hybridist identity. The research uses a new term of hybridist identity, to better analyze the components of this new identity structure that, to the best of the authors knowledge, has not been examined as such in the literature.

The study population is not large and therefore the number of participants is not large.

From this, we can also learn about other conservative groups that integrate into academic institutions.

This is a group that has been researched, through which it will be possible to learn about trends of diversity in academia and other public institutions. From the findings, it will be possible to design a policy that will suit the sociological, social and cultural composition of the students, in order to enable access to higher education for more diverse groups.

This is a group that has been researched, through which it will be possible to learn about trends of diversity in academia and other public institutions. From the findings, it will be possible to design a policy that will suit the sociological, social and cultural composition of the students, in order to enable access to higher education for more diverse groups.

The objective of the study is to explore the determinants of savings and their relative importance in Saudi Arabia.

The stationarity of the data has been tested using augmented Dickey–Fuller (ADF) tests. Autoregressive distributed lag (ARDL) technique has been applied to establish the long run and short run relationships. Stability of savings function has been tested by applying CUSUM and CUSUMSQ techniques.

Results of ARDL identify the important factors affecting savings behaviour in Saudi Arabia. According to the results, the growth rate of GDP, the interest rate, foreign direct investment (FDI) and budget surplus positively affect savings with the last two having the most influence on domestic savings. The coefficient of the dependency ratio is negative in conformity with the theory. Similarly, the coefficient of the inflation rate is also negative.

There is limited availability of data since only 41 years’ annual data are available.

In the light of the results, it is recommended that in order to increase savings, the government should adopt policies to attract FDI, increase the GDP growth rate and decrease the dependency ratio and inflation.

Government needs to discourage larger family sizes to encourage savings in the light of the result of negative impact of the dependency ratio on savings. In order to decrease the dependency ratio, more family members especially women should be encouraged to participate in the labour market.

There is a scarcity of research for Saudi Arabia on the critical issue of determinants of domestic savings. This is a pioneering study exploring important determinants of savings in Saudi data.

The peer review history for this article is available at https://publons.com/publon/10.1108/IJSE-08-2021-0493.

Transitioning to a circular economy (CE) requires efforts from a broad range of stakeholders; however, the role of accountants within this remains inconspicuous. Taking individual accountants’ perspective within the UK context, this study aims to investigate the current state of involvement of accountants in the CE (and sustainability more broadly) as well as the barriers that they face.

The authors adopted a multi-perspective investigation drawing on viewpoints from various actors such as qualified accountants, trainee accountants, accountants holding senior positions within sustainability and/or CE and non-accountants with an expertise in sustainability and CE to understand the barriers that accountants face in their involvement in CE. The study consisted of 23 semi-structured interviews with participants at different levels of CE and sustainability engagement.

The authors find that the lack of involvement of accountants in embracing CE principles arises from the conceptual distinction between the perceived nature of sustainability and accounting, and the perceived stereotypical views of accountants, rather than the capabilities of the accountants themselves. This results in tensions of engagement that impede their involvement. The authors therefore offer a deeper, context-bound understanding of the factors that contribute towards a lack of involvement with accountants as key stakeholders in the CE.

Through an exploratory inquiry of accountant’s perspective, and drawing on accounting literature on stereotypes, the authors provide a novel understanding into the nuances, inherent tensions and trade-offs that exist in involving accountants in the CE.