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Following the adoption of International Financial Reporting Standards (IFRS), firms are required to recognize gains or losses from investment property revaluation in the income statement, instead of equity in the balance sheet. This results in both a “materiality effect” (as auditors set a higher materiality level and require lower audit efforts) and a “cushion effect” (as revaluation gains serve as a cushion and reduce earnings manipulation incentives). Utilizing this unique setting, this study investigates whether the use of fair value measurement for investment property affects audit pricing before and after IFRS convergence in the Hong Kong real estate industry.

Using a sample of 78 real estate companies listed on the Hong Kong Stock Exchange in the pre-IFRS period (2001–2004) and the post-IFRS period (2005–2008), this study employs multivariate regression analyses to test the research hypotheses with respect to the association between investment property revaluation and audit fees and the role of corporate governance structures in the context of family control.

The empirical results suggest that audit fees decrease with revaluation gains or losses from investment property revaluation after IFRS convergence, but not before. Furthermore, the negative association is stronger in companies controlled by founders, with proportionally more independent directors on the board and with a smaller board size. This is consistent with the moderating effect of corporate governance.

The findings shed more light on the consequences of fair value accounting for non-financial assets and are of interest to regulators for assessing the benefits of the wide use of fair value measurement under IFRS in emerging markets, especially where the corporate ownership structure is typically controlled by founding families. This study also provides recommendations for the audit community to fully consider the impact of asset revaluation on audit procedures and audit pricing.

Scientific publishing has recently faced challenges in dealing with questionable (predatory and hijacked) journals. The presence of questionable journals in any field, including management science, will yield junk science. Although there are studies about questionable journals in other fields, these journals have not yet been examined in the field of business and management. This study aims to identify facilitators and barriers to dealing with questionable journals in management science.

A Delphi research method consisting of three rounds was used in this study. Data were collected from 12 experts in the first two rounds, and ten experts in the final round.

The present study shows that management science is vulnerable to questionable journals. A total of 18 barriers and eight facilitators to dealing with questionable journals in management science were found. The present study also identifies some new barriers and facilitators for avoiding questionable journals, which are specific to management science and have not been identified in previous research. Most of these barriers and facilitators were identified as “important” or “very important”. Publishers and scientific databases, government, the research community and universities and research centers were identified as critical players in overcoming challenges posed by questionable journals.

The number of articles that investigate predatory journals in management science is limited, and there is no research focused specifically on hijacked journals in this field. This study identifies facilitators and obstacles to dealing with predatory and hijacked journals in the field of management, by gathering opinions from experts. Thus it is the first study to examine hijacked journals in the field of management science. It is also one of the few studies that examine predatory and hijacked journals by conducting exploratory research rather than with a descriptive/conceptual approach.

The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus. Nonetheless, the understanding of how AI-based audit services affect this relationship remains sparse. This study strives to probe how an audit client's satisfaction with AI-based audit services influences their trust in audit firms. Identifying the variables affecting this trust, the research aspires to gain a deeper comprehension of the implications of AI-based audit services on the auditor-client relationship, ultimately aiming to boost client satisfaction and cultivate trust.

A conceptual framework has been devised, grounded in the client-company relationship model, to delineate the relationship between perceived quality, perceived value, attitude and satisfaction with AI-based audit services and their subsequent impact on trust in audit firms. The research entailed an empirical investigation employing Facebook ads, gathering 288 valid responses for evaluation. The structural equation method, utilized in conjunction with SPSS and Amos statistical applications, verified the reliability and overarching structure of the scales employed to measure these elements. A hybrid multi-analytical technique of structural equation modeling and artificial neural networks (SEM-ANN) was deployed to empirically validate the collated data.

The research unveiled a significant and positive relationship between perceived value and client satisfaction, trust and attitude towards AI-based audit services, along with the link between perceived quality and client satisfaction. The findings suggest that a favorable attitude and perceived quality of AI-based audit services could enhance satisfaction, subsequently augmenting perceived value and client trust. By focusing on the delivery of superior-quality services that fulfill clients' value expectations, firms may amplify client satisfaction and trust.

Further inquiries are required to appraise the influence of advanced technology adoption within audit firms on client trust-building mechanisms. Moreover, an understanding of why the impact of perceived quality on perceived value proves ineffectual in the context of audit client trust-building warrants further exploration. In interpreting the findings of this study, one should consider the inherent limitations of the empirical analysis, inclusive of the utilization of Facebook ads as a data-gathering tool.

The research yielded insightful theoretical and practical implications that can bolster audit clients' trust in audit firms amid technological advancements within the audit landscape. The results imply that audit firms should contemplate implementing trust-building mechanisms by creating value and influencing clients' stance towards AI-based audit services to establish trust, particularly when vying with competing firms. As technological evolutions impinge on trustworthiness, audit firms must prioritize clients' perceived value and satisfaction.

To the researcher's best knowledge, no previous study has scrutinized the impact of satisfaction with AI-based audit services on cultivating audit client trust in audit firms, in contrast to past research that has focused on the auditors' trust in the audit client. To bridge these gaps, this study employs a comprehensive and integrative theoretical model.

This study aims to examine how woman corporate leadership indicators and environmental, social and governance (ESG) disclosure in listed banks on Ghana Stock Exchange are related.

Data was obtained from the audited annual reports of the banks for the period 2006–2020. Empirical result estimation was achieved using Panel Corrected Standard Errors.

The result revealed that female chief executive officer (CEO), female board chairperson and board gender diversity are associated with higher disclosure of ESG issues in listed banks in Ghana in overall terms. However, in terms of individual disclosures, female board chairperson positively impacts social disclosure, whereas both female CEO and female board chairperson affect governance disclosure positively.

In this era of business where there is much emphasis on green business and investment by various stakeholders for purposes of ensuring business legitimacy, the result implies that banks must consider females to occupy the positions of CEO and board chairperson since that can help to improve ESG performance of banks.

In this era of business where there is much emphasis on green business, socially responsible investment and impact investment by various stakeholders, the result implies that banks must consider improving the representation of women in leadership since that can help to improve ESG performance of banks and hence ability to attract more investors.

To the best of the authors’ knowledge, this is the first study to provide empirical evidence from a developing country perspective in Sub-Saharan Africa that gender of bank leadership has implications for ESG disclosure.

The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market.

The authors use measures of information asymmetry for 705 US firms (5,260 firm-year observations) over the period from 2007 to 2018, and use the theory of expertise (Ericsson and Smith, 1991) to examine the association between audit committee financial expertise and information asymmetry. The authors use multiple econometric approaches such as firm fixed-effect regression and two-stage ordinary least squares regression to control for possible endogeneity and reverse causality and find that the results remain the same.

The authors find that the existence of an audit committee with financial expertise is negatively and significantly associated with information asymmetry. The authors further provide empirical evidence through which audit committee financial expertise affects the firm’s informational environment. Additional analysis supports the argument that the audit committee’s financial expertise enhances the firm’s informational environment by increasing (decreasing) analyst following (dispersion).

One limitation to consider, like most studies on audit committees, is that the authors do not examine the actual role performed by the audit committee. The authors focus on the characteristics stipulated by the Sarbanes–Oxley Act 2002 and stock exchange rules regarding the financial expertise of audit committee members only.

This study is useful to policy makers, standard setters, investors, activists, managers, lenders and various stakeholders who rely on the financial statements of firms with an expert audit committee on board. The outcome of this study promotes recruiting audit committees with financial expertise due to the assumed benefits of this trait to the US firm.

The results of this study are not event-dependent and therefore have persistent effects, which is important to the evaluation of the usefulness of a regulation. This study promotes recruiting audit committees with financial expertise on boards because of the assumed benefits to the firm and investors.

This study is the first to document that financial expertise of audit committee characteristics is not only negatively related to the magnitude of information asymmetry but also driven by the financial expertise of audit committee members rather than chairs.

The purpose of this paper is to study triadic market relations between an international aid agency (IAA), local ventures and the poor communities where they are embedded in order to shift the poverty alleviation discussion to account for the perceptions held by each category of actor, especially those of poor communities. Poverty alleviation is a key commitment of the United Nations, and market-driven approaches are increasingly advocated as a means to reduce poverty, particularly among IAAs. One such strategy is to connect ventures in poor communities with international markets. However, research shows that such approaches have mixed success.

The authors conducted a comparative case study of three ventures embedded in urban and rural poor communities receiving support from an IAA. The authors then analyzed the data to determine the mechanisms that led to discrepancies in the perceptions of poverty alleviation held by each actor involved.

This study suggests three such mechanisms: ‘decoupling markets from poverty’, wherein aiding ventures may paradoxically lead to decoupling them from poor communities; ‘overburden stress’, in which ventures cannot fulfil a poverty alleviation role through their market activities because the expectation to do so overburdens the venture; and ‘value divergence’, in which the actors involved evaluate the impact of these approaches differently.

The authors propose that a key aspect of enabling effective poverty alleviation through market-driven approaches in terms of substantial, long-term contributions is to monitor and support the relations between the actors involved – including the poor communities themselves – and explore how each perceives the efficacy of the approach.

El objetivo de nuestro estudio es integrar las percepciones de tres actores: los organismos internacionales, los emprendimientos en comunidades pobres y las propias comunidades pobres, con el fin de cambiar la discusión sobre la reducción de la pobreza hacia las percepciones de los diferentes actores involucrados en las relaciones de mercado, en particular las de las comunidades pobres. La reducción de la pobreza es un compromiso clave de las Naciones Unidas, y en la actualidad se promueven enfoques de mercado como un medio para reducir la pobreza, especialmente entre los organismos internacionales. Una estrategia consiste en conectar emprendimientos en comunidades pobres con mercados internacionales. Sin embargo, investigaciones previas muestran que estos enfoques de mercado tienen un éxito variado en ciertas ocasiones y en otras no.

Realizamos un estudio de casos comparativo de tres emprendimientos en comunidades pobres urbanas y rurales que reciben apoyo de un organismo internacional. Luego, analizamos nuestros datos para determinar qué mecanismos condujeron a discrepancias en las percepciones de cada actor involucrado con respecto a la reducción de la pobreza.

Nuestro estudio identifica tres mecanismos que explican las discrepancias en las percepciones de los actores involucrados con respecto a los enfoques de mercado para la reducción de la pobreza: ‘desvinculación de los mercados de la pobreza’, en donde el apoyo a los emprendimientos puede llevar paradójicamente a separarlos de las comunidades pobres; ‘estrés de sobrecarga’ que captura situaciones en las que los emprendimientos no pueden cumplir su función de reducción de la pobreza a través de sus actividades en el mercado debido a que la expectativa de hacerlo, aunque implícita, sobrecarga al emprendimiento; y ‘divergencia de valores’ que muestra que los actores involucrados a menudo evalúan de manera diferente el impacto de los enfoques de mercado en la pobreza.

Proponemos que un aspecto clave de la reducción efectiva de la pobreza a través de enfoques de mercado que hagan contribuciones sustanciales y a largo plazo es monitorear las relaciones y la eficacia percibida entre todos los actores involucrados en estos enfoques, incluyendo a las propias comunidades pobres.

El objetivo de nosso estudo é integrar as percepções de três atores: os organismos internacionais, os empreendimentos em comunidades pobres e as próprias comunidades pobres, com o objetivo de mudar a discussão sobre a redução da pobreza para as percepções dos diferentes atores envolvidos nas relações de mercado, particularmente as das comunidades pobres. A redução da pobreza é um compromisso chave das nações unidas, e atualmente abordagens de mercado são promovidas como um meio para reduzir a pobreza, especialmente entre os organismos internacionais. Uma estratégia consiste em conectar empreendimentos em comunidades pobres com mercados internacionais. No entanto, pesquisas anteriores mostram que essas abordagens de mercado têm sucesso variado em algumas ocasiões e em outras não.

Realizamos um estudo de casos comparativo de três empreendimentos em comunidades pobres urbanas e rurais que recebem apoio de um organismo internacional. Em seguida, analisamos nossos dados para determinar quais mecanismos levaram a discrepâncias nas percepções de cada ator envolvido em relação à redução da pobreza.

Nosso estudo identifica três mecanismos que explicam as discrepâncias nas percepções dos atores envolvidos em relação às abordagens de mercado para a redução da pobreza: ‘desvinculação dos mercados da pobreza’, onde o apoio aos empreendimentos pode paradoxalmente separá-los das comunidades pobres; ‘estresse de sobrecarga’ que captura situações em que os empreendimentos não podem cumprir sua função de redução da pobreza por meio de suas atividades no mercado devido à expectativa de fazê-lo, mesmo que implicitamente, sobrecarregando o empreendimento; e ‘divergência de valores’ que mostra que os atores envolvidos frequentemente avaliam de maneira diferente o impacto das abordagens de mercado na pobreza.

Propomos que um aspecto-chave da redução efetiva da pobreza por meio de abordagens de mercado que façam contribuições substanciais e a longo prazo é monitorar as relações e a eficácia percebida entre todos os atores envolvidos nessas abordagens, incluindo as próprias comunidades pobres.

Many refugees and asylum seekers in Germany experience a high disease burden and low health literacy. The current study aims to focus on assessing these issues among African refugees and asylum seekers in Bavaria, Germany. The authors evaluated their self-perceived health status and health literacy, and identified barriers and gaps in health care utilization, intending to improve health care services for this group.

The authors conducted a cross-sectional, questionnaire-based study involving 69 refugees and asylum seekers from Ethiopia, Eritrea and Nigeria. The authors performed descriptive and exploratory statistical analyses.

The authors found a substantial disease burden in the early stages of resettlement in Germany, particularly mental health symptoms (53.6%) and musculoskeletal problems (47.8%). Challenges in health literacy were observed, such as difficulties in understanding health information and managing emergency situations. Access to interpreters was limited, and understanding treatment certificates was more challenging than using electronic health cards, with 18.2% of participants reporting denial of medical treatment.

These findings highlight the need for early and tailored health support for refugees, with a particular focus on mental health. Efforts should be made to reduce language barriers and improve navigational skills within the health-care system, particularly in emergency situations. Addressing the restricted access to health care and bureaucratic obstacles is crucial for improved health outcomes among refugees.

To the best of the authors’ knowledge, this research is the first to specifically explore the self-reported health status and health literacy of African refugees and asylum seekers in Bavaria, Germany, providing valuable insights into the unique healthcare challenges of this often underrepresented and overlooked population.

Worldwide, schools implement social-emotional learning programs to enhance students' social-emotional skills. Although parents play an essential role in teaching these skills, knowledge about their perspectives on social-emotional learning is limited. In providing insight into the perspectives of parents from adolescent students this paper adds to this knowledge.

An explorative qualitative study was conducted to gain insight into parents' perspectives (N = 32) on adolescent social-emotional learning. A broadly used professional framework for social emotional learning was used as a frame of reference in interviews with parents from diverse backgrounds. Within and across case analyses were applied to analyze the interviews.

A conceptual model of four social-emotional skills constructs considered crucial learning by parents emerged from the data: respectful behavior, cooperation, self-knowledge and self-reliance. Parents' language, interpretations and orderings of skills indicate that the model underlying these constructs differs from skills embedded in the professional framework.

Participants were small in number and mainly female. Therefore, more research is necessary to test the model in other parent populations.

The social-emotional skills students in prevocational secondary education learn at home differ from those targeted in SEL programs. Engaging students’ parents in SEL program implementation is indicated to align the skills taught at home and school. Preparing teachers to implement such programs requires training them on engaging parents from diverse backgrounds.

The study is one of the first providing insight into parents’ perspectives on SEL, the social-emotional skills deemed crucial to master for adolescents, and the roles they view for themselves and school on teaching these skills.

The potential role of higher education institutes is indispensable for realizing the dream of a sustainable future. The purpose of this study is to examine the impact of knowledge-oriented leadership on the sustainable service quality of higher education institutes. Furthermore, it also investigates the mediating role of organizational innovation and psychological empowerment.

Data of this study is collected from 306 faculty members of the public and private universities of Pakistan. Structural equation modeling technique was used for data analysis and testing of hypotheses.

The results demonstrate the positive impact of knowledge-oriented leadership on sustainable service quality. Organizational innovation and psychological empowerment partially mediate the relationship of knowledge-oriented leadership and sustainable service quality.

The policymakers including the higher education commission of Pakistan and university administration are highly recommended to promote a knowledge-oriented leadership style in the higher education institutes to improve innovation and psychological empowerment at the workplace which leads to foster sustainable service quality.

The concept of sustainable service quality in higher education institutes is in the infancy stages in developing countries. There is a dearth of studies that explore the relationship between knowledge management enabler and sustainable service quality. This study attempts to explore the unexplored relationship and extends the literature of higher education institutes and sustainable service quality.

The purpose of the study was to identify the inter-relationship of certain antecedents of innovative work behaviour (IWB). The antecedents identified for the study were workplace agility (WA), organizational identity (OI) and organizational solidarity (OS).

Data for the study were collected online using four standardized and validated questionnaires from 364 gainfully employed respondents from across Saudi Arabia. The respondents belonged to various forms of organizations like manufacturing, service, hospital and banking. The data collected for the study were analysed using structural equation modelling (SEM).

The study found a significant positive relationship between the identified concepts of WA, workplace identity, OS and IWB.

A detailed review of the literature found that no previous studies had examined the complex relationship between the identified constructs. The results of the study found a significant positive relationship between the constructs. The findings of the study have many theoretical and practical values and implications. It also enriches the literature about the antecedents of IWB. It is expected that the present study will act as a trigger for more empirical examinations in this interesting area.