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This paper argues for the need to use multiple sources and methods that respond to research challenges presented by new forms of war. There are methodological constraints and contention on the superiority given to positivist and interpretivist research designs when doing fieldwork in war situations, hence there is a need to use integrated data generation techniques. The combined effect of severe limitations of movement for both the researcher and researched fragmented data because of polarized views about the causes of the war and unpredictable events that make information hard to come by militate against systematic, organised and robust data generation. The purpose of this paper, therefore, is to make fieldwork researchers understand significant research problems unique to war zones.

This research was guided by the postmodernist mode of thought which challenges standardised research traditions. Fieldwork experiences in Cabo suggest the need to use the composite strategies that rely on the theoretical foundation of integrative and creative collection of data when doing research in violent settings.

The fieldwork experiences showed that the standardised, conventional and valorised positivist and ethnographic research strategies may not sufficiently facilitate understanding of the dynamics of war. There should not be firm rules, guidelines or regulations governing the actions of the researcher in conflict. As such, doing research in violent settings require reflexivity, flexibility and creativity in research strategies that respond to rapid changes. Research experiences in Mozambique show the need to use blended methods that include even less structured methodologies.

Fieldwork experiences in Cabo challenges researchers who cling to standardised research traditions which often hamper awareness of new postmodernist mode of thought applicable to war settings. It is essential to study the nature of African armed conflicts by combining creativity and flexibility in the selection of research strategies.

This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management and the dependent variable of readability of financial statements.

The study panel data regression analysis involved 36 Kenyan-listed companies from 2016 to 2020.

Key findings were that increased board diversity was found to significantly improve the readability of financial statements. Discretionary earnings management was found to significantly reduce the readability of financial statements. Sustainability reporting was found to significantly increase the readability of financial statements, and it moderated the relationship between board diversity, earnings management and financial statements readability in Kenya.

The study sample of 36 non-financial listed in the Nairobi Securities Exchange was very small and was affected by the problem of thin trading; hence, caution should be adopted when interpreting the findings.

The Capital Markets Authorities (CMA) as a policymaker should enforce sustainability reporting by Kenyan listed firms as there is evidence that the reporting enhances the readability of financial statements. The Institute of Certified Public Accountants as a policymaker should closely monitor the published financial statements of firms for earnings management and punish the perpetrators, as there is empirical evidence that the practice reduces the readability of financial statements.

Sustainability reporting is successful as a moderating variable between readability of financial statements and determinants of readability of financial statements.

This study contributes to knowledge by studying sustainability reporting as a moderating variable between the independent variables of board diversity and earnings management and the dependent variable of readability of financial statements and measured sustainability reporting using a dummy variable for the period before and after the enactment and release of CMA code of 2016 on corporate governance that required sustainability reporting by Kenyan listed companies.

The purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.

This study used quantitative methods with an explanatory research design by applying secondary data on Islamic banking companies listed on the Indonesia Stock Exchange (IDX).

External pressure affects financial statement fraud, ineffective monitoring affects financial statement fraud, external auditor quality affects financial statement fraud, change in auditor affects financial statement fraud, frequent number of CEO’s picture affects financial statement fraud, external pressure affects firm size, ineffective monitoring affects firm size, external auditor quality affects firm size, change in auditor affects firm size, frequent number of CEO’s picture affects firm size, firm size affects financial statement fraud, firm size mediates the relationship between external pressure on financial statement fraud, firm size mediates the relationship between ineffective monitoring on financial statement fraud, firm size mediates the relationship between external auditor quality and financial statement fraud, firm size mediates the relationship between change in auditor and financial statement fraud, firm size mediates the relationship between frequent number of CEO’s picture and financial statement fraud.

The limitations of this research were found during the research process and can be used as input for further research and related parties in conducting the research to obtain better research results. The limitations of this study are as follows: this study only focused on Islamic banking, so it cannot be generalized to other sectors. Besides, this study only tested five independent variables, one dependent variable and one mediating variable.

For external auditors, financial statement fraud by management might be caused by many factors and is a social as well as an economic problem that must be addressed immediately. Therefore, in carrying out the duties and roles as an external auditor, they must have an attitude of independence (not taking sides) in the mental attitude that must be maintained by the auditor related to the assignment. Auditors must have sufficient technical expertise and training as auditors. In carrying out the audit, the auditor should use their professional skills in responding carefully and thoroughly. Moreover, in carrying out audit work, the auditor must have a plan, must know adequate internal control and obtain sufficiently competent audit evidence.

To the best of the authors’ knowledge, very few studies in Indonesia have applied the Beneish model. There is only one study that implemented the Beneish model, and the study examined only a few companies listed on the IDX. The findings of the present study have important implications not only for banks but also for users of financial statement accounts in Indonesia, especially for investors, auditors, regulators, taxation and other state authorities.

This study aims to investigate the relationship between religiosity, belief in a just world (BJW), trust and affinity fraud.

Using an online panel vendor, this study collected survey data from 1,030 participants. Participants are balanced based on US Census data.

This study finds evidence that religiosity and, to a lesser extent, trust were correlated with choosing an affinity investor but not BJW. Overall, this study adds to the literature on fraud by examining the potential processes of tricking a victim.

This study examines the complex decision-making around investing with fraudsters. This study disentangles the relationship between affinity fraud, decision-making, trust and religiosity. Furthermore, this consider the reasons why a shared affinity may increase trust through the lens of the decision-maker.

Scholarly works on sex work and sex workers are mostly confined to discourses on human trafficking and the incidence of HIV/STIs among sex workers. Although crucial, this restricted focus has neglected the reality that sex workers are a diverse community, and while their challenges may appear to be linked at first glance, they differ greatly. While extensive research has been conducted on sex workers working in more open settings like brothels, hotels, and streets, there is a scarcity of research on sex workers working in more private spaces, such as, for instance, their own homes. Within the hierarchy of sex workers, home-based sex workers (HBSWs) among the indoor sex workers dominate commercial sex transactions. However, they are often overlooked due to their covert nature and invisible landscape. This chapter addresses the knowledge gap by examining the work lives and conditions of home-based female sex workers (FHBSWs) in Punjab. The study analyzes the complex lives of sex workers who use their home as both a family unit and a workplace. A detailed analysis of the risks and vulnerabilities they face in their daily lives and their coping strategies is also examined in this chapter. The study points out that although working from home may have positive outcomes for sex workers, the integration of sex work into the home environment exposes them to several challenges. Hence, the study emphasizes the need for tailoring interventions for sex workers who operate in different physical environments so that their unique needs and challenges are well addressed.

This paper investigates the focal role of close co-worker friendship in reducing incivility. Furthermore, this paper examines negative workplace gossip as a mediator and gender and promotion focus as moderators.

Using a time-lagged approach, 553 full-service restaurant front-line co-workers in Greater Cairo responded. Further, the data were analyzed using SmartPLS v.4.

Promotion focus weakened close co-workers’ friendships, causing them to speak negatively about each other with other co-workers. Multi-group analysis showed that males were more likely to spread negative gossip about their close co-workers and thus were subjected to incivility-related behaviors by their co-workers.

This paper is an early attempt to explore the focal role of promotion focus in the full-service restaurant context. This paper adds to affective events theory (AET) with a limited understanding of explaining and predicting co-worker incivility.

本文擬探討同僚間緊密的友好關係在減少不文明行為方面所扮演的重要角色。此外、本文擬把職場的流言蜚語看作是調解員而對其加以探索; 本文亦把性別和對晉升的關注看作是仲裁人而進行探究。

研究人員使用時間差距法進行研究和探討。數據來自553名於大開羅提供整套服務的餐館內工作的一線員工所給予的回應。研究人員以SmartPLS 結構方程建模軟體第四版 (SmartPLS v.4) 對數據進行分析。

研究人員發現，僱員對晉升的關注削弱了同僚間緊密的友好關係，並驅使他們在其他同事中對同僚作負面的評價。另外，多組分析顯示了男性員工更有可能散播關於其要好同僚的閒言閒語，因此，他們會遭受同僚不文明的待遇。

本研究是早期的嘗試，去探索在提供整套服務餐館的背景下，僱員對晉升的關注所扮演的重要角色。另外，本研究的結果將會添加至情感事件理論 - 該理論就解釋和預測同僚不文明行為所提供的闡釋似有點不足。

This study is designed to bridge a gap in the existing leadership communication literature by delving into lesser-explored facets of the field. It particularly concentrates on investigating how the verbal aggressiveness of supervisors influences various aspects of the workplace, including workplace emotional culture, the quality of employee–organization relationships (EORs) and the prevalence of counterproductive work behaviors (CWB).

This study employed a quantitative research design to investigate the impact of supervisors' verbal aggressiveness on employee and organizational outcomes. The data were collected from 392 full-time employees across various organizations and industries in the USA using a self-report questionnaire. The researchers used structural equation modeling (SEM) to analyze the data and test hypotheses.

The findings of this study showed that supervisors' verbal aggressiveness had a significant positive association with negative emotional culture and employee CWB. However, it had no direct impact on employee–organization relationships. The effect of supervisor verbal aggressiveness on employee CWB was found to be mediated by a negative team-level emotional culture.

This study advances the literature on leadership communication by highlighting the detrimental influence of the dark side of leadership communication. More specifically, by identifying negative emotional culture and employee CWB as the direct outcomes of supervisor verbal aggressiveness, the authors add to the existing theoretical knowledge on verbal aggressiveness in the workplace. Additionally, this study provides empirical evidence of the impact of a negative emotional culture on eliciting employees' CWBs and diminishing relationship quality, adding to the body of knowledge on why managing emotional culture is crucial for organizations and workgroups.

The 2008 Chinese melamine milk scandal resulted in six reported fatalities and affected around 300,000 children, of whom 54,000 were hospitalised. Previous studies have used linear approaches to examine the root causes of the melamine milk scandal.

In the present study, we applied a systems approach to the melamine milk scandal to identify the complex systems-level failures across the supply chain leading to the incident and why food fraud incidents such as this occurred in the dairy sector. Additionally, systemic failures associated with food fraud vulnerability factors were considered (i.e. opportunities, motivation and control measures).

48 contributory factors of influence were identified and grouped across six sociotechnical levels across the Chinese dairy system, from government to equipment and surroundings. Lack of vertical integration (processes and communication) contributed to the failure. When viewed from a broader perspective, the melamine milk scandal can be linked to a series of human errors and organisational issues associated with government bodies, the dairy supply chain, individual organisations and management decisions and individual actions of staff or processes.

This approach is of value to policymakers and the industry as it supports public health investigations of food fraud incidents and proactive food safety management.

To the best of our knowledge, this is the first study to analyse a food safety or fraud incident using the AcciMap approach and the food fraud vulnerability assessment (FFVA) technique. AcciMap analysis is applied to both unintentional and intentional aspects of the incident.

Despite extensive research on the detrimental work-related impact of customer mistreatment, there has been limited investigation into the outcomes that encompass both positive and negative connotations (i.e. unethical pro-organizational behavior [UPB]). This study aims to test whether, how and when daily customer mistreatment leads to hospitality employees’ daily UPB.

This study conducted a two-phase daily diary study. In the first phase, participants completed measures of their sense of power and provided demographic information. During the subsequent two-week period, participants completed questionnaires twice daily. The analysis included data from 87 hospitality employees, with 781 surveys remaining. This study performed multilevel analyses using Monte–Carlo simulations.

This study revealed that hospitality employees experiencing daily customer mistreatment exhibited heightened perceptions of status threats, resulting in increased daily UPB. The moderating effects of employees’ sense of power were found to be significant in both direct and indirect relationships.

Hospitality managers should recognize that customer mistreatment can threaten employees’ social status and result in daily UPB. To protect employees, implementing daily training programs is essential. Moreover, hotels and managers should provide HR management/recognition programs and empowerment initiatives to boost employees’ sense of power and counteract the harmful effects of customer mistreatment on their status.

This study makes contributions to the existing literature on customer mistreatment by establishing a positive relationship between daily customer mistreatment and daily UPB through the mechanism of status threat. Furthermore, thise study highlights the importance of enhancing hospitality employees’ sense of power as a protective factor against the negative consequences of customer mistreatment.