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The COVID-19 pandemic forced many employees to work from home, resulting in new demands that might cause older workers to reevaluate their retirement decisions. Building on the extended Job Demands-Resources model, which explains work-related outcomes in times of crisis, this study investigated the change in older workers’ intention to continue working during COVID-19 and the role of ICT-related strain and social support during teleworking.

A two-wave longitudinal study was conducted among 1,406 older workers (i.e. 50 years or older). Data were collected before the COVID-19 pandemic (2019: T1) and during the pandemic (2021: T2). In total, 967 older workers completed the survey at both waves.

Older workers’ nearing retirement experienced a decline in intentions to continue working during the pandemic, while intentions of older workers further away from their retirement increased. At T2, the negative relationship between telework intensity and the intention to continue working was mediated by ICT-related strain. Perceived social support at work seems to buffer the negative impact of telework intensity on ICT-related strain.

This study provides valuable insights into factors that may stimulate older workers' workforce participation by investigating effects of ICT-related strain and social support during telework. Organizations can implement interventions that enhance job resources and reduce job demands during telework to help mitigate ICT-related strain and postpone retirement.

This paper aimed to shed light on the relationship between blockchain technology intensity and tax evasion and whether this relationship is moderated by good governance.

Data from a sample of 50 European companies selected from the STOXX 600 index between 2010 and 2019 were used to test the model via panel data and multiple regression. Here, we used the generalized least squares method estimated on panel data. A multivariate regression model was used to analyze the moderating effect of good governance on the association between blockchain technology intensity and tax evasion. For the robustness analyses, we included the comparative study of legal systems. We performed an additional analysis by testing the dynamic dimension of the data set using the generalized method of moments to control for the endogeneity problem.

Expectedly, the results showed a negative relationship between blockchain technology intensity and tax evasion. Furthermore, the findings suggest that the moderating variable negatively affects the relationship between blockchain technology and tax evasion.

To our knowledge, this study supports the existing literature. Firstly, it expands the scientific debate on tax evasion. Secondly, it extends the scope of the agency theory, which is used to explain the phenomena associated with tax evasion. This study is one of the first to examine the moderating effect of good governance on the association between blockchain technology intensity and tax evasion.

The purpose of this research is to undertake a bibliometric analysis of financial performance research in of higher education sector. The study examines papers over the last 2 decades and performed performance analysis, co-citation analysis, bibliographic coupling and scientific mapping.

The study examines 616 documents retrieved from the Scopus database using bibliometric analysis, performance analysis and thematic clustering. The study looked at the scientific productivity of papers, prolific authors, most influencing papers, institutions and nations, keyword cooccurrence, thematic mapping, co-citations and authorship and country collaborations. VOS viewer was employed as a tool in the research to conduct the performance analysis and thematic clustering.

This study delves into the recent advancements in financial performance research within higher education, focusing particularly on the year 2023, characterized by a peak of productivity with 46 significant articles. Notable institutions contributing substantially to this discourse include the University of Sussex (UK), and Ratio Institute Stockholm (Sweden), each referenced 227 times. The United Kingdom has emerged as a leader in financial performance research, amassing 3,850 citations from 92 publications. Key journals driving this conversation include “Entrepreneurship: Theory and Practice” and “The British Journal of Political Science.” The most cited study examines the impact of business-university partnerships on innovation and financial outcomes.”

This is the first study that provides a performance analysis and scientific mapping of the financial performance literature in the higher education sector. In addition, this study is the initial one to do a thorough analysis and organized representation of financial performance in the higher education sector, providing an unparalleled understanding of a hitherto uninvestigated area of academic research.

This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.

Using fixed effects and the GMM model for robustness, the study used 472 publicly listed firms on South Africa’s Johannesburg stock exchange spanning a period of six years from 2014 to 2019.

Results obtained show that audit quality impacts market reactions through share price and adjusted market returns. And, that the audit committee moderates the relationship between audit quality and market reactions in South Africa’s publicly listed firms. An effective audit committee is expected to play a crucial role in overseeing the audit process, ensuring the independence of auditors and promoting transparency and accountability which in turn impacts asset prices.

The study implies that governments and regulatory bodies in other developing economies could strengthen regulations about companies’ Acts, how firms regulate themselves and more so audit committees. Firms can also strive to make sure that audit committees are staffed with experts to promote higher audit quality and investor attention to get access to the much-alluded capital.

To the best of the authors’ knowledge, the study adds value by being the first to explore the subject matter of the importance of audit committees in defining audit quality and market reactions in publicly listed firms. The research adds to the body of knowledge on corporate governance and audit quality. It provides a case study specific to the South African context, contributing to the global literature on these topics.

Limited knowledge exists regarding the adverse effects of artificial intelligence adoption, including platforms like ChatGPT, on users’ mental well-being. The current research seeks to adopt the insight from the stressor-strain-outcome paradigm and a moderated mediation model to examine how technology anxiety moderates the direct and indirect relationships between compulsive use of ChatGPT, technostress, and life satisfaction.

Drawing data from a sample of 2,602 ChatGPT users in Vietnam, PROCESS macro was approached to test the moderated mediation model.

The findings indicate that compulsive use of ChatGPT exhibited a substantial and positive impact on technostress, while technostress was found to have a negative influence on life satisfaction. Moreover, although compulsive use of ChatGPT did not show a significant direct effect, it indirectly impacts life satisfaction via technostress. Remarkably, technology anxiety was found to significantly moderate both direct and indirect associations between compulsive use of ChatGPT, technostress, and life satisfaction.

Based on the findings of this research, some practical implications are provided.

The research offers a fresh perspective by applying the stressor-strain-outcome perspective to provide empirical evidence on the moderated mediation effects of technology anxiety and technostress on the relationship between compulsive use of ChatGPT and users’ life satisfaction. The research thus sheds new light on artificial intelligence adoption and its effects on users’ mental health.