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Purpose: This chapter aims to perform text analysis to investigate the academic area delimitated by economic and financial performance and money laundering.

Need for the study: The findings contribute to the body of literature by providing important insights in terms of money laundering and financial performance.

Methodology: In order to achieve the research objective, further than 640 papers were retrieved from the Web of Science from 1994 to 2022, concentrating on the most referenced documents found in the superior quartile.

Findings: The empirical findings emphasise that the article with the unique words Fraud Detection System: A Survey by Abdallah A., Maarof M. A., and Zainal A., examines a complete and systematic assessment of the concerns and obstacles that impede the performance of fraud detection systems. Furthermore, topic modelling findings highlighted the presence of four main topics: topic 1 – identified by ‘performance’, ‘firms’, ‘financial’, ‘fraud’, and ‘board’; topic 2 – described in terms of ‘fraud’, ‘accounting’, ‘evidence’, ‘audit’, and ‘research’; topic 3 – identified by ‘firms’, ‘fraud’, ‘financial’, ‘CEO’, and ‘results’ while topic 4 – identified through ‘fraud’, ‘detection’, ‘data’, ‘cost’, and ‘card’.

Practical implications: This study will act as a guide for researchers of the financial performance field to explore the scientific publications in the field of money laudering.

The overall aim of this research is to interpret Ikenga and Ofo creativity as it is revered in Igbo societies. Igbo creativity, especially interpreted through material culture, suffers the threat of extinction resulting from the forces of modernity. Forces of modernisation, which appear in the personae of Christianity, education, urbanisation and industrialisation, denigrated indigenous creativity, brandishing them as devious, fetish and primitive. Ironically, in most cases, the drivers of such narratives keep these “fetish” items in their museums and will give a lot to preserve them.

This study centred mostly on several communities in the Nsukka area of Igboland, Nigeria. It relied on both primary and secondary sources of historical enquiry. This qualitative research discussed the nuances of the subject matter as it relates to Igbo cosmos. These approaches involved visiting the study area and conducting personal interviews.

Archaeologists do often rely on material culture to study, periodise and date past human societies. In this study, it is found that material culture, an expression of indigenous creativity, best interprets how society survived or related with their environment. This paper examined two Igbo sculpted artefacts – Ikenga and Ofo – while unearthing the intricacies in Igbo cosmology as regards creativity, spirituality and society.

The shapes, motifs, patterns and designs depict an imaginary history, the intellectualism of the past and even the present. This serves as an objective alternative to the twisted colonial narrative on Igbo material culture and consequently contribute to ongoing efforts to preserve, protect and promote cultural heritage resources in this part of the world.

Economy-wide crises create major challenges for small and medium enterprises (SMEs). Existing studies emphasize the crucial role of contrasting behavioral strategies, effectuation and causation in SMEs' adaptation to crisis conditions. Yet, prior literature concentrated predominantly on exploring the impact of effectuation and causation on firm performance rather than survival. The authors present and empirically test a theoretical model explaining how behavioral strategies affect SME survival during an economy-wide crisis under different levels of environmental dynamism.

The authors propose a theoretical framework based on the combination of the effectuation literature and the emerging variance-based perspective on entrepreneurial actions. The theoretical model is then tested using a sample of Russian SMEs during a period of economic adversity and recovery (2015–2019).

The empirical results reveal that causation reduces the probability of firm survival in dynamic environments, while effectuation increases the chance of survival irrespective of the state of the environment. In a nutshell, the study provides evidence that the effectuation logic serves a viable way for SMEs to increase the chances of survival through the economic shock and subsequent recovery period.

For the first time in the literature, the authors demonstrate the role of behavioral strategy (effectual and causal) as a crucial antecedent of SME survival in the short and medium term, particularly during an economy-wide downturn. Furthermore, the study demonstrates the power of variability-based theorizing for explaining and predicting the survival/failure implications of entrepreneurial actions.

The application of lean and quality improvement methods is very common in process improvement projects at organisational levels. The purpose of this research is to assess the adoption of Lean Six Sigma™ approaches for addressing a complex process-related issue in the coal industry.

The sticky coal problem was investigated from the perspective of process-related issues. Issues were addressed using a blended Lean value stream of supply chain interfaces and waste minimisation through the Six Sigma™ DMAIC problem-solving approach, taking into consideration cross-organisational processes.

It was found that the tendency to “solve the problem” at the receiving location without communication to the upstream was, and is still, a common practice that led to the main problem of downstream issues. The application of DMAIC Six Sigma™ helped to address the broader problem. The overall operations were improved significantly, showing the reduction of sticky coal/wagon hang-up in the downstream coal handling terminal.

The Lean Six Sigma approaches were adopted using DMAIC across cross-organisational supply chain processes. However, blending Lean and Six Sigma methods needs to be empirically tested across other sectors.

The proposed methodology, using a framework of Lean Six Sigma approaches, could be used to guide practitioners in addressing similar complex and recurring issues in the manufacturing sector.

This research introduces a novel approach to process analysis, selection and contextualised improvement using a combination of Lean Six Sigma™ tools, techniques and methodologies sustained within a supply chain with certified ISO 9001 quality management systems.

The extant literature on expatriate adjustment primarily highlights the role of host country nationals (HCNs) in supporting expatriates during international assignments. However, there is a dearth of research exploring the expatriates’ socialization process in establishing interpersonal relationships with HCNs. Additionally, the pivotal element of expatriates seeking credible HCN sources, fundamental for fostering these relationships for adjustment, remains largely unexamined in the context of expatriate literature. Thus, this study addresses these gaps by proposing a conceptual model to provide a more comprehensive understanding of the expatriate adjustment process.

This conceptual paper draws upon the theoretical framework of social identity theory to elucidate how socialization processes initiated by the parent organization and the expatriate shape the expatriate’s perception of HCN credibility. This perception, in turn, serves as the foundation for building a robust support system, ultimately leading to expatriate adjustment.

The proposed model explores the nuanced dimensions of expatriate adjustment, emphasizing the complex dynamics between expatriates and host country nationals during individualized socialization. This model aims to assess the credibility of HCNs in the eyes of expatriates and understand the role of the institutionalized socialization process. Further, the model investigates the influence of perceived similarity traits in the examined relationship, shedding light on the interplay of these factors and their impact on the expatriate’s adjustment to the international assignment.

The study’s findings offer practical insights for organizations looking to enhance their support systems for expatriates, emphasizing the importance of nurturing interpersonal relationships and the credibility of HCNs.

This study contributes to the expatriate literature by shedding light on the often-overlooked interpersonal relationship between expatriates and HCNs. Doing so opens new avenues for further research, offering a fresh perspective on the expatriate adjustment process.

Mainland Chinese students are the largest group of international students globally. The role of international students in destination marketing can be seen as “Word-of-Mouth Champions”. This study attempts to examine the effect of place attachment and affinity for Mainland Chinese students on generating word-of-mouth intention towards their place of study.

Six well-trained research assistants collected paper-based questionnaires in six institutions in Macao. They chose every tenth student who passed by to fill in the questionnaire at six locations in each institution. This study employed partial least squares structural equation modelling (PLS-SEM) to estimate the strength of causal relationship among place identity, place dependence, affinity and intention to word-of-mouth.

The results of the survey from 327 students in Macao indicate that place dependence, place identity and affinity drive Mainland Chinese students to provide word-of-mouth regarding Macao. Place dependence has a positive influence on place identity, and place identity has a positive influence on affinity with residents. However, place dependence has no significant direct effect on affinity.

Evidence from this study indicates the importance of students' word-of-mouth as they as sojourners, in particular, the students' place attachment and affinity for residents is critical to positive their Word-of-mouth on destinations. This research offers insights about the potential group which need require attention.

This study fills a research gap by exploring the relationship between place attachment and social distance in influencing Mainland Chinese students' behaviour, a relationship that has rarely been investigated in tourism research. Practical recommendations are provided to the governments, universities and education enterprises according to the results of the study. From both theoretical and practical perspectives, the findings from this study suggest promoting international students to turn into real “Word-of-Mouth Champions”.

With Sarbanes–Oxley Act of 2002 (SOX), the self-regulation of the auditing profession was replaced with standard setting and oversight by the government. The authors focus on the audit fees literature to examine how this change impacted research trends over time and shaped different aspects of audits.

The authors utilized bibliometric and content analysis to identify research themes pre- and post-SOX.

The change in regulation contributed to an increased focus on clients and continued interest in engagement characteristics as added requirements emphasized the client's governance structure, the auditor's tenure and the type of services provided.

The prominent issue that emerged is how deficiencies in the audit processes and in the client's internal controls are translated into audit fees. The authors discuss regulatory initiatives pursued in other jurisdictions, including mandatory rotation of firms, joint audits and further limitations on non-audit services, as intended and unintended consequences of these requirements warrant further examination.

This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.

This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.

Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.

This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.

This study aims to collect new empirical evidence to determine how different forms of ownership structure responded to the recent COVID-19 crisis. In light of this tragedy, it explores the relationship between ownership structure forms (i.e. block-holders, foreign, institutional and family ownerships) and audit quality (proxied by audit fees).

In total, 3,200 firm-year observations for Jordanian enterprises covering the years 2005 through 2020 are used in an ordinary least squares regression with firm-clustered standard error to assess the hypotheses.

The regression results showed that COVID-19 strengthens the association between each type of ownership (i.e. block-holders, foreign, institutional ownership forms) and audit quality. This result reflects the need for high-quality audit services during the pandemic by such owners to improve their business decisions and limit agency-conflict issues. However, the analysis failed to find any effect of COVID-19 when it comes to family ownership. Family-controlled firms may react faster in crisis situations, and correspondingly, they do not bear high audit costs. The extended analysis covering the years 2005–2022 came to the same results.

The results aid authorities in their control and management of the auditing business. The findings have important consequences for policymakers, lawmakers, regulators and the audit profession as they assess the growing issues in an uncertain economic environment. Evidence is provided that may be used to reassure investors and aid authorities as they devise appropriate remedies to the pandemic-triggered economic crisis. The findings may aid in the improvement of legislation that governs Jordan’s auditing industry. Furthermore, the results can be generalized to other Middle Eastern countries.

To the best of the authors’ knowledge, this is the first study to empirically evaluate how different types of ownership affect audit quality in response to a dramatic shift in auditors’ working conditions brought on by the global health calamity. In emerging economies like Jordan, this type of analysis allows for preliminary assumptions to be established about ownership status during the COVID-19 outbreak. It adds to the body of auditing knowledge by shedding light on how various kinds of ownership affect responses to adverse events. This assessment is intended to serve as the definitive testimony in the field of accounting regarding the effects of the coronavirus across various corporations’ portfolios.