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Replication is a primary self-correction device in science. In this paper, we have two aims: to examine how and when the results of replications are used in management and organization research and to use the results of this examination to offer guidelines for improving the self-correction process.

Study 1 analyzes co-citation patterns for 135 original-replication pairs to assess the direct impact of replications, specifically examining how often and when a replication study is co-cited with its original. In Study 2, a similar design is employed to measure the indirect impact of replications by assessing how often and when a meta-analysis that includes a replication of the original study is co-cited with the original study.

Study 1 reveals, among other things, that a huge majority (92%) of sources that cite the original study fail to co-cite a replication study, thus calling into question the impact of replications in our field. Study 2 shows that the indirect impact of replications through meta-analyses is likewise minimal. However, our analyses also show that replications published in the same journal that carried the original study and authored by teams including the authors of the original study are more likely to be co-cited, and that articles in higher-ranking journals are more likely to co-cite replications.

We use our results to formulate recommendations that would streamline the self-correction process in management research at the author-, reviewer- and journal-level. Our recommendations would create incentives to make replication attempts more common, while also increasing the likelihood that these attempts are targeted at the most relevant original studies.

The article aims to elucidate how embracing Tropicália's conceptual framework can foster a more fluid and adaptive approach to organizing, transcending traditional boundaries and embracing diversity, innovation and creativity. The analysis encompasses various facets of organizational dynamics, including holdership, professional praxis, organizational ambiance, knowledge dissemination and diversity promotion. By examining Tropicália's reverberations in these areas, this article seeks to provide insights and perspectives that can contribute to the literature on organizational theory and practice, offering a rejuvenated and contemporaneous approach to the art of organizing.

This article explores the conceptual architecture of Tropicália, a Brazilian cultural and artistic movement, and its potential impact on contemporary organizational structures. By embracing Tropicália's essence, organizations can cultivate an adaptable and diverse ethos, free from traditional constraints. This analysis encompasses holdership as sustenance, professional praxis, organizational ambiance, knowledge dissemination and diversity promotion. Tropicália's potential to foster engagement, fuel innovation and shape an inclusive culture is examined. This article contributes a contemporary perspective to organizational theory, emphasizing the importance of integrating Tropicália's intellectual fabric for navigating the modern business landscape and fostering creativity and innovation.

The findings of this study highlight the potential impact of Tropicália on contemporary organizational practices. By embracing Tropicália's conceptual framework, organizations can foster a more fluid and adaptive approach to organizing, transcending traditional boundaries and embracing diversity, innovation and creativity. Tropicália's immersive and transformative esthetic experiences can create dynamic and inclusive organizational environments that encourage individual agency and stakeholder engagement. The analysis encompasses implications for holdership and management practices, organizational culture, collaboration and knowledge sharing, diversity and inclusion, innovation and creativity. Tropicália has the potential to foster employee engagement, drive innovation and create a more inclusive and adaptive organizational culture.

This article provides originality and value by exploring the potential ramifications of Tropicália on contemporary organizational esthetics. It offers a fresh and contemporary perspective on the art of organizing by drawing upon the unique conceptual framework of Tropicália. By embracing the principles of Tropicália, organizations can cultivate an organizational ethos that goes beyond traditional boundaries, fostering adaptability, diversity and innovation. The analysis encompasses aspects of organizational practices, including holdership, professional praxis, organizational culture and diversity and inclusiveness. The findings contribute to the existing literature on organizational theory and praxis, offering a rejuvenated perspective on organizing in the modern business landscape.

International Accounting Standards Rule 37 (IAS 37) for Contingent Liabilities and Assets were designed to make analysis of exposures facing a corporate entity easier to understand, but the rules may be insufficiently prescriptive making provisions inadequate predictors of potential outlays. The purpose of this research is to redress this problem. We apply financial option theory to objectively mark-to-market the appropriateness of provisions replacing subjective inputs with market derived calculations.

This study applies financial option theory to determine whether provisions are appropriate according to market data. This research supports inferences regarding the probability of a provision being used while evidencing scope for earnings management.

In addition to showing how IAS 37 provisions may be calibrated against market data, from the large sample of UK-listed companies, the proposition that over-provisioning is common and related to share price volatility, is supported, supporting the view that IAS 37 rules may facilitate earnings management.

The financial and reporting community have struggled in interpreting the appropriateness of IAS 37 provisions. Are they too large or too small? What is the probability they will be used? Using option theory and market data, various subjective judgements may now be validated. This research should have tangible value to analysts, auditors, investors and other stakeholders concerned in the accurate valuation of potential liabilities.

Replacing subjective judgement and insufficiently prescriptive guidance, this study shows that financial option theory and share price data may be used to objectively calibrate the size of IAS 37 provisions.

An estimated 1.2 million students gamble, equating to approximately two in every three students. In the UK, university students have reached the legal age to gamble; many have received significant sums of financial support and will be responsible for managing their own finances. Some UK universities have acknowledged that students engage in gambling activity and the need to provide gambling-related support. However, more research is needed to better understand student gambling activities and how universities can optimise provision of support. The purpose of this study was to enhance this understanding.

A total of 210 university students completed an online survey to provide details of their gambling behaviour and views on the types of support that they felt would best support students.

Both gambling and non-gambling students reported a preference for specialised gambling-related support within student services without the requirement for gambling-focused workshops (p < 0.01). Follow-up analysis revealed a significantly greater proportion of females did not gamble (p < 0.01), that males spent more money when gambling (p < 0.01) and were higher risk gamblers than females (p < 0.01).

These results provide evidence for gambling support to feature overtly as part of university support and well-being services.

Physical environments, especially the sound environments of ILSs on a university campus, have become increasingly important in satisfying the diverse needs of students. Poor sound environments are widely acknowledged to lead to inefficient and underutilised spaces and to negatively influence students' learning outcomes. This study proposes two hypotheses to explore whether students' sound environment perceptions are related to their individual characteristics and whether students' preferences for the type of ILS are related to their sound environment sensitivities.

An investigation through a questionnaire survey has been conducted on both students' individual characteristics affecting their sound environment perceptions in informal learning spaces (ILSs) of a university campus and their sensitivities to the sound environments in ILSs affecting their preferences for the type of ILSs.

The research findings indicate that students' sound environment perceptions are associated with some of their individual characteristics. In addition, the results show that students' sound environment sensitivities affect their preferences for the type of ILS they occupy.

This study could help architects and managers of university learning spaces to provide better sound environments for students, thereby improving their learning outcomes. The article contributes valuable insights into the correlation between students' individual characteristics, sound environment perceptions and preferences for ILSs. The research findings add to the existing knowledge in this field and offer practical implications for enhancing design and management of university learning environments.

This study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.

The sample chosen in this study comprises 30,599 firm-year observations of Chinese public companies from 2005 to 2018. The sample is divided into two time periods (2005–2013 and 2014–2018) according to the year when IFRS 9 was implemented (IFRS 9, first discussed by the International Accounting Standards Board in March 2008, is based on an expected credit loss model for determining new and existing expected credit losses on financial assets. The definition was completed in July 2014 and implemented in 2018). AIS was gauged with respect to audit firms and individual auditors, and measured by market share in number and scale of clients. Linear regression is adopted to test hypotheses. Moreover, two-stage least square model (2SLS) is used to eliminate the concern of possible endogeneity.

When gauged with respect to client scale, the scale-based AIS constrained the level of derivatives use for earnings management in the first period (2005–2013) while increased the level in the second period (2014–2018). The findings sustain for the analysis of audit firms and that of individual auditors, and for different definitions of AIS.

The positive AIS-IN relation after the adoption of IFRS 9 implies the sacrifice audit independence. This could be indebted to the government policy that favors local audit firms to be comparable to international Big 4 audit firms, and therefore results in competition among local auditors/audit firms in securing number rather than quality of clients.

The data of AIS in China are collected using a Python web crawler.

Early childhood and early elementary are key times when children develop internal and external antifat attitudes; thus, it is necessary to better understand the available children’s literature around fatness.This paper aims to examine children's picture books with fat protagonists to better understand the current landscape of children's literature. Drawing on relevant literature around fat characters and the fat studies movement, this critical content analysis considers five children’s books featuring fat protagonists.

This study uses critical content analysis to analyze texts featuring fat protagonists, including two rounds of initial reading and analysis. Using lenses of critical literacy and critical multicultural analysis, the author looks for common themes, silences and absences in the texts, images and peritext.

This paper identifies themes of characters initially internalizing antifatness, then pushing back against antifat bias toward existing with joy and without stigma. Several of these texts even draw on the history of fat activism, highlighting societal critique and a potential activist component of children’s literature with fat protagonists.

The study has a small number of books, due to the limited number of texts that fit the study parameters.

The paper concludes with examples of scaffolding for teachers and parents to have conversations with young children about antifat bias while also acknowledging notable absences, particularly boy protagonists.

These themes illustrate the power of young children to push back against antifat bias and critique oppressive social structures.

There have been very few studies looking at antifatness in children’s picture books. With more books with fat protagonists coming out in the 2020s, this study offers an understanding of the themes present, while also emphasizing the need for an intersectional approach to literature with fat protagonists.

This paper aims to uncover patterns of Mexican craft beer consumers and guide companies’ decisions in the creation of new products, marketing strategies, advertising and promotion to increase craft beer sales and contribute to faster growth.

This is a conjoint analysis with a selection of attributes for new or renewed products, marginal disposition to pay for particular characteristics through brand-specific choice-based design, and market simulation.

This paper clearly demonstrates consumers’ preferences and willingness to pay in Mexico, with a cutting-edge market research technique combining the prioritization of preferred craft beer characteristics, and the price consumers are willing to pay for such product characteristics.

The study's sample size of 501 responses is relatively small compared to the total number of craft beer consumers in Mexico. To enhance the validity and reliability of the findings, future studies should aim to obtain larger samples and compare their results with those of this study.

This study has important implications for craft beer producers, allowing them to develop targeted craft beers with appealing attributes for Mexican consumers, such as color, aroma intensity, alcohol degree intensity, bitterness, foam level and price.

This study's market forecasting simulation technique is based on assumptions of consumer behavior and market dynamics. Although relevant variables were considered, unanticipated external factors or market changes could impact the forecasts' accuracy. This will allow for a more comprehensive understanding of craft beer consumer preferences in different markets and enhance the reliability of forecasting techniques.

This paper informs craft beer producers by providing valuable knowledge on customers’ preferences and willingness to pay to enhance craft beer companies’ product development processes.

This study aims to examine the present condition of blockchain technology (BT) applications in auditing by analyzing journal publications on the topic to acquire a better understanding of the field.

This study makes use of the Bibliometric Analysis method and gathered 725 papers from the Web of Science and Scopus databases in the management and accounting, business, financial, economic and social science, as well as decision sciences fields from 2017 to 2021 using the R-Package Bibliometrix Analysis “biblioshiny”.

The findings revealed that blockchain research in terms of auditing has already increased and started to spark a quick rise in popularity, but is still in its initial phases with important quality though less in quantity. Moreover, the Journal of Emerging Technologies in Accounting is the most prolific journal with 2019 as the highest publication year, with the United States and China as the most cited countries in this field. Furthermore, in this field, there are much research topics involving blockchain, audit and smart contracts; and there is less involving data analytics, governance, hyperledger, distributed ledger and financial reporting. Additionally, Sheldon (2019) and Smith and Castonguay (2020) are the most productive authors in the field in terms of the H-index.

This study has certain limitations such as the fact that it only looked at 105 papers in the domains of finance, business, economics, accounting, management as well as multidisciplinary science. Moreover, the research’s data and dates have an impact on the results dependability. As this is an original topic, fresh studies are anticipated to remain to shine a spotlight on and suggest answers to blockchain’s implications on auditing. Additionally, the period of time was limited to only the last five years, from 2017 to 2021. As a result, extensive study into the topic is required since there is currently a research deficit in the blockchain field in the setting of auditing. So, new research is required to offer new frameworks and understandings for describing the blockchain function in auditing, including processes, techniques, security, as well as timeliness. Investigations in unique circumstances and research employing innovative research methodologies for discovering the new issue would be valuable in acquiring a higher grasp of the complexities faced.

This research contributed to the field by assessing the present state of the art of research on the usage and use of BT in finding research gaps, the audit profession and, most importantly, recommending a future direction for researchers in the subject.

Extant research suggests that consumers value the pursuit, attainment and retention of income security and financial well-being (FWB). The authors aim to expand the relevant literature by examining how consumers' psychosocial characteristics affect and are affected by the pursuit of those objectives.

The authors utilize partial least squares structural equation modeling (PLS-SEM) to evaluate the authors' hypotheses based on a sample of USA and Canadian consumers (n = 619).

The authors' PLS-SEM results provide support for the authors' hypotheses, indicating that individuals' insecure attachments – anxious and avoidant – relate negatively to their income security and FWB. The authors' results also show that these two desirable states relate positively to individuals' undesirable state of social loneliness.

The authors' methodology and findings illuminate the positioning of psychosocial factors as antecedents to and outcomes of income security and FWB. This research also provides a basis for understanding the linear vs curvilinear influences of income security on an individual’s social life.

In the present empirical study, the authors present a rare empirical examination of individuals' income security and FWB as outcomes of their psychosocial profile vis-à-vis insecure attachments. Drawing on established psychometric scales, this study expands the consumer psychology and FWB literature, showing significant linkages between insecure attachments, income security, FWB and social loneliness.