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Scholars acknowledge that trust relationships between expatriates and host nationals are important; however, previous research has demonstrated that one’s culture affects how individuals define trust, which can influence how trust is developed between expatriates and host nationals. In addition, trust can affect communication between expatriates and host nationals in many ways. Therefore, this study examined how US host nationals and Japanese expatriates conceptualized trust in the workplace as well as how trust affected their daily communication.

A total of 32 participants (16 US Americans and 16 Japanese) working in a multinational manufacturing company participated in semi-structured, individual interviews. A modified version of constant comparative analysis was employed to analyze the data.

Both groups of participants identified competence and skills, teamwork and collaboration, and open/honest communication as defining features of trust in the workplace, although there were some explanations regarding trust that were influenced by participants’ culture. Further, trust between US host nationals and Japanese expatriates affected their communication strategies, such as information flow and mentoring communication.

This study contributes to literature on the relationships between expatriates and host nationals by providing a culturally nuanced understanding of trust in the workplace. Additionally, findings from this study offer practical recommendations for multinational corporations for how to socialize and train their employees to enhance their work experience with one another.

This paper states the application of co-design methods in building a national virtual library in a metaverse environment with an interest in digital transformation.

A case study of a national digital library and data obtained through a co-design approach is applied.

The study findings demonstrate the usage of the co-design approach in incorporating the different stances of the library stakeholders and discuss the potential services that can be transferred to a digital infrastructure.

This study contributes by sharing methodological insights on applying co-design methods to build a national virtual library with different library stakeholders. The study also shares empirical findings on the insights and practical recommendations for building a national metaverse library that reflects the needs and aspirations of its stakeholders.

The purpose of this paper is to assess sub-national business cycle (BC) synchronization's impact on national cycles in four emerging markets economies with inflation targeting (IT-EMEs): Brazil, Colombia, South Korea and Mexico.

The authors use panel data models with fixed-effects and distributed lags.

The authors disclosed that sub-national synchronization increased national cycle amplitudes during expansion and recession phases. The authors also noticed that South Korea exhibited a more pronounced effect compared to Latin American countries, and this seemed to be associated with differences in the homogeneity of the production structures in the regions of these countries.

The authors cautioned that contrasting the findings with prior research on the effects of regional BC synchronization in IT-EMEs or with studies in different geographical contexts, is not possible due to the absence of prior research endeavors with this specific focus.

This study constitutes a first attempt to explain the impact of subnational cycle synchronization on the magnitude of national cycles in four IT-EMEs.

The purpose of this paper is to present the educational computer emergency response team (EduCERT) framework, an integrated response mechanism to bolster national cybersecurity through collaborative efforts in the higher education sector. The EduCERT framework addresses this gap by enhancing cyber security and mitigating cybercrime through collaborative incident management, knowledge sharing and university awareness campaigns.

The authors propose an EduCERT framework following the design science methodology. The framework is developed based on literature and input from focus group experts. Moreover, it is grounded in the principles of the technology-organization-environment framework, organizational learning and diffusion of innovations theory.

The EduCERT has eight components: infrastructure, governance, knowledge development, awareness, incident management, evaluation and continuous improvement. The framework reinforces national cybersecurity through cooperation between universities and the National Computer Emergency Response Team. The framework has been implemented in Jordan to generate a cybersecurity foundation for higher education. Evaluating the EduCERT framework’s influence on national cybersecurity highlights the importance of adopting comprehensive cyber-security policies and controls. The framework application shows its relevance, effectiveness, adaptability and alignment with best practices.

Despite the impact of applying the framework in the Jordanian context, it is essential to acknowledge that the proposed EduCERT framework’s practical implementation may encounter challenges specific to diverse international educational environment sectors. However, framework customization for global applicability could address varied educational institutions in other countries.

Furthermore, the proposed EduCERT framework is designed with universal applicability that extends beyond the specific country’s context. The principles and components presented in the framework can serve as valuable design advice for establishing collaborative and resilient cybersecurity frameworks in educational settings worldwide. Therefore, the research enhances the proposed framework’s practical utility and positions it as an invaluable contribution to the broader discourse on global cybersecurity in academia.

This paper enhances national cybersecurity in the higher education sector, addressing the need for a more integrated response mechanism. The EduCERT framework demonstrates its effectiveness, adaptability and alignment with best practices, offering valuable guidance for global educational institutions.

This study aims to assess the role of the National Archives of South Africa (NARSSA) in promoting the preservation and management of private archives.

This study used the qualitative method, and data was collected through unstructured questionnaires and interviews. In addition, purposive sampling was used to collect data from the selected archivist.

The study found that the NARSSA raised awareness on the preservation of private archives and is also in the process of reviewing the National Archives and Records Service Act 43 of 1996 to promote the preservation and management of private archives. The study also revealed that the role of the NARSSA in enforcing compliance with Section 14 of the National Archives and Records Service Act 43 of 1996 for the proper management and coordination of private archives was ineffective because of a lack of coordination, infrastructure, training and development.

The qualitative data was obtained from three participants with the NARSSA and two selected from private archives. The sample is small to generalise results. The public–private cooperation in archives management is limited, and this is proved by the severely limited number of participants in the research. Furthermore, the private archive in this study is limited to the liberation movement archives institutions in South Africa.

This study could work as a stimulus for potential approaches to conduct further research on the possible kinds of cooperation between private–public archival organisations.

The study is innovative, in that there are very few research investigations that focused on the cooperation between private and public archives in the African region and especially in South Africa.

The article makes a significant contribution to the area of private–public archival organisations, especially in South Africa. It will expand the knowledge on private–public archive cooperation and management in South Africa and the rest of the African continent.

We expand the recent literature on the dynamics of capital structure decisions by investigating the impact of national culture on firms' optimal debt ratios and their dynamic re-adjustment process. To this end, we aim at estimating firm-specific speeds of leverage adjustment, allowing for heterogeneous dynamics in firms' capital structure.

We use dynamic panel data estimators to analyze the impact of cultural factors on the dynamics of debt ratios.

We show that national culture affects the optimal level of leverage and the dynamic rebalancing of debt ratios, both directly and indirectly, by altering the effect of firm characteristics and macroeconomic factors on firms' financing behavior. Firms converge faster towards the optimal leverage in countries with a stronger attitude to conform with the norm, while they are slower where there is a higher propensity to intellectual autonomy. A higher risk aversion and long-run propensity induce over-levered firms to reduce leverage faster, making the adjustment process strongly asymmetric. Moreover, national culture also produces indirect effects by mitigating the impact of asymmetric information on capital structure decisions. Indeed, firms in more individualistic countries display a lower speed of adjustment and a stronger effect of firm characteristics associated with higher agency costs. On the contrary, firms in countries with a higher tendency to conform to social norms, less individualistic and more long-term oriented have a higher adjustment speed and appear to suffer less from agency issues. Our results therefore highlight how national culture affects agency problems within firms, thus suggesting the adoption of country-specific corporate governance provisions accounting for the effects of local cultural traits on managers' behavior.

We expand the capital structure and governance literature by showing how cultural traits impact on the dynamics of debt ratios. In particular, we show how cultural traits may mitigate or exacerbate the role of agency issues on firms' behavior, hence suggesting that cultural factors may interact with governance rules in shaping firms' decisions. Therefore, our work highlights how policy-makers should include cultural aspects when defining regulation concerning corporate governance.

China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public projects. This paper presents a systematic research study on the causes of audit risks in national public projects and discusses the process by which these causes contribute to the emergence of such risks. Furthermore, the paper investigates the core risk sources in various types of national construction project audit. This paper aims to provide theoretical support for auditors of national construction projects in risk avoidance when conducting audits.

In this study, the authors carefully selected five national public audit projects from China and performed a comprehensive analysis of 85 relevant audit documentation. The textual analysis was conducted using Nvivo12 software, and the grounded theory approach was adopted for generalization purposes.

Based on the research results, the findings suggest that there are five key causes contributing to the audit risk of national construction projects: professional competence, risk awareness, management capacity, level of attention and deliberate fraud. The most critical factor identified is management capability, with 59.93% of the data supporting this view. This conclusion was based on an analysis of state-owned enterprises, administrative organs and public institutions. Building upon this, a framework titled “the mechanism of audit risk factors with management capability as the core” was constructed.

This paper employs qualitative analysis methods to examine national construction projects in China, contributing new literature to the theoretical study of audit risk management. The article also provides practical recommendations for auditors on how to mitigate audit risks and improve the quality of audit services in national project governance.

The Chinese data setting allows researchers to explore the influence of local versus national (central) government ownership on companies. This study aims to examine the influence of government ownership (local versus national) and auditor choice (choosing larger or smaller firms) on audit pricing in China.

This study executed three panel data regressions to examine the two hypotheses using 19,626 observations from 2009 to 2017 in the Chinese data setting. This study also uses the Sobel test to investigate the moderating effect of auditor choice.

This study first examines whether choosing a large audit firm positively influences audit pricing and whether listed state-owned enterprises (SOEs) charge less audit fees to audit firms after controlling for various variables. However, the interaction influence of government ownership and audit firm size on audit pricing is positive, suggesting that a large audit firm charges a client company more, even if the client is an SOE. More importantly, when we divide SOEs into national- and local-SOEs, the results of the influence of auditor choice, government ownership and the interaction of government ownership on audit pricing are consistent (plus, minus, plus), and audit firms charge local-SOEs less than national-SOEs. Furthermore, from the additional analysis, this study finds that the strong auditor type has a moderate effect on the case of local-SOEs on audit pricing and local-SOEs choose smaller auditors.

Research on the differences between local and national government ownership is limited. This study adds empirical results from this perspective. In particular, the findings suggest a further audit pricing research direction to consider the influence of client companies’ ownership types and auditor choice, especially in countries with planned economies.

The world order is experiencing unremitting changes. With this, the national governance of emerging economies is also becoming robust. Therefore, the current study examines the efficacy of national governance in the context of emerging economies by investigating its effects on the profitability of the microfinancing sector. Further, the study inspects if national governance mitigates the impact of credit risks to protect profitability.

The study considers panel data from 224 microfinancing institutions from five economies of world importance: Brazil, Russia, India, China and South Africa (BRICS). The study uses dynamic panel data modeling, particularly the generalized method of moments, alongside multiple univariate and multivariate techniques.

The findings indicate that credit risks negatively impact profitability. In addition, the study documents a significant positive linkage between national governance and profitability. However, national governance fails to restrict the adverse effects of credit risks. National governance is found to be effective in reducing internal agency problems; the monitoring effects successfully limit the moral hazards due to managers' actions. Conversely, the national governance in these economies misses the mark in regulating the moral hazards due to borrowers' behavior.

The current study provides fresh perspectives on the efficacy of national governance in microfinancing in the setting of emerging economies.

This study objective is twofold. This study aims to present an institutional analysis of the implications of job localization programs in Gulf Cooperation Council (GCC) countries, such as Saudi Arabia, United Arab Emirates and Qatar. Further, it highlights the impacts of these programs on the accounting profession.

This study is based primarily on the desktop research method, where data is collected from the review of previous studies, published data on Internet Websites and reports released by International organizations such as the United Nations. In addition, the study benefitted from conducting six interviews with government officials from GCC countries. Theoretically, this study draws upon insights from the institutional logics theory to discern higher-order institutions deriving job localization decisions in the GCC region.

This paper explained how job localization policies in the GCC region are informed by three central logics: economic, socio-political and professional. Despite contributing to achieving some socio-political goals for policymakers, these policies could have serious consequences for the practice of the professions and, hence, the local business environment. Besides, this paper highlighted the serious localization policies' impacts on the accounting profession, especially the quality of the workforce (accountants) and their job readiness.

This study highlights the various implications of job localization policies for locals, foreigners, public and private sector entities and governments. Besides, it has recommended some actions to mitigate the negative influences of such policies on the surrounding society.

This study contributes to the literature by following an interpretative approach in explaining the localization of the accounting profession from an institutional perspective by bringing new evidence from GCC emerging markets.