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The main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ) in Egypt.

The sample included 61 non-financial corporations listed on the Egyptian Exchange from 2016 through 2020. The results are estimated using panel data analysis with fixed-effect models.

The findings exhibit that audit committee (AC) independence, ACEFF; and audit firm size negatively affect AQ. Conversely, the influence of AC meetings on AQ is positive and significant. The findings also reveal that JA moderates the relation between the ACEFF and AQ.

The study offers theoretical contributions to corporate governance mechanisms, JA; and AQ by using data from listed firms in Egypt. The study is the first one that examines the moderating role of JA on ACEFF and AQ.

The study has practical implications for investors, board members, practitioners, academicians; and policymakers. Moreover, the study contributes using a composite measure for the ACEFF score.

The findings, supported by agency, resource dependence; and signaling theories, contribute to a better understanding of the relationship between ACEFF, AQ; and JA. The evidence about JA is still unknown in developing countries. Further, revisiting AQ with different measures, particularly accounting conservatism, has not been a subject of prior studies.

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.

Given the pressing global challenges underpinning the United Nations’ Sustainable Development Goals, marketing managers can no longer focus only on purely economic outcomes but must simultaneously respond to social and environmental concerns. This requires the teaching of new competencies in marketing education, as also reflected in today’s accreditation requirements for business schools. Therefore, this paper aims to explore how current research into marketing education incorporates sustainable development.

Through a bibliometric literature review – examining 71 publications using the bibliographic coupling method – the current research front in marketing education is analysed.

This paper identifies seven trending topics in marketing education research that both highlight a currently prevalent sustainability gap in marketing education research and – when combined into a framework – help marketing education researchers and educators to address this gap.

This paper extends the already established concept of education for sustainable development to include the concept of marketing education for sustainable development (MESD) for the first time. The MESD framework combines its raison d’être with guidance on how sustainable development should be taught and what the learning objectives should be for future marketing managers.

Dados los apremiantes retos mundiales que sustentan los Objetivos de Desarrollo Sostenible (ODS) de las Naciones Unidas, los directores de marketing ya no pueden centrarse únicamente en los resultados puramente económicos, sino que deben responder simultáneamente a las preocupaciones sociales y medioambientales. Esto requiere la enseñanza de nuevas competencias en la educación de marketing, como también se refleja en los requisitos de acreditación actuales para las escuelas de negocios. Por lo tanto, este documento explorará cómo la investigación actual sobre la educación en marketing incorpora el desarrollo sostenible.

A través de una revisión bibliométrica de la literatura -examinando 71 publicaciones mediante el método de acoplamiento bibliográfico- se analiza el frente actual de la investigación en educación en marketing.

En este artículo se identifican siete temas de tendencia en la investigación sobre educación en marketing que ponen de manifiesto una laguna en materia de sostenibilidad que prevalece actualmente en la investigación sobre educación en marketing y que, combinados en un marco, ayudan a los investigadores y educadores en educación en marketing a abordar esta laguna.

Este artículo amplía el concepto ya establecido de Educación para el Desarrollo Sostenible (EDS) para incluir por primera vez el concepto de Educación en Marketing para el Desarrollo Sostenible (EMDS). El marco EMDS combina su razón de ser con orientaciones sobre cómo debe enseñarse el desarrollo sostenible y cuáles deben ser los objetivos de aprendizaje para los futuros directores de marketing.

鉴于联合国可持续发展目标（SDG）所依据的紧迫的全球挑战, 营销经理不能再只关注纯粹的经济成果, 而必须同时应对社会和环境问题。这就要求在营销教育中教授新的能力, 这也反映在当今商学院的认证要求中。因此, 本文将探讨目前对市场营销教育的研究是如何纳入可持续发展的。

通过文献计量学文献综述–使用文献耦合法对71份出版物进行研究–分析了当前市场营销教育的研究前沿。

本文确定了营销教育研究中的七个趋势性课题, 这些课题既突出了当前营销教育研究中普遍存在的可持续发展差距, 又–当结合成一个框架–帮助营销教育研究者和教育者解决这一差距。

本文扩展了已经建立的可持续发展教育（ESD）的概念, 首次将可持续发展的营销教育（MESD）的概念纳入其中。MESD框架将其存在的理由与指导如何教授可持续发展以及未来营销经理的学习目标相结合。

To better understand continuities and changes in consumer behaviour, it is also important to examine the original antecedents of unified theory of acceptance and use of technology 2 (UTAUT2). Studying Generation Y is crucial for developing competitive online marketing strategies, as Generation Y plays a substantial role in online purchases. Therefore, this study aims to examine the actual use of small business websites based on the UTAUT2 among Generation Y.

A total of 375 valid questionnaires were collected via a systematic sampling among Generation Y in Canada. All participants in the study had at least a high school education, were internet and computer literate, and had purchased a good/service from the retail websites of Canadian small businesses.

The results show performance expectancy, hedonic motivation, social influence and habit have significant effects on behavioural intentions. The habit and behavioural intentions also have significant effects on actual usage of small businesses’ retail websites. Additionally, this study supported the significant difference between male and female UTAUT2 models.

The study examines how small retail businesses can attract and retain Generation Y customers by improving their website’s performance. Performance expectancy, hedonic motivation and social influence are significant factors in determining behavioral intention. Small businesses can enhance their website usability, design and content to increase customer satisfaction and loyalty. Hedonic motivation is crucial for Generation Y customers, who seek pleasure and excitement when visiting websites. Social influence is crucial for male customers, whereas performance expectancy, hedonic motivation and habit are more important for female customers. The study also suggests that Canadian governments should encourage online purchasing to increase the usage of small retail business websites.

This study provided few valuable insights into small businesses’ retail websites behavioural intentions and actual usage between males and females in Canada.

The present study shows that the implementation and development of enterprise resource planning (ERP) systems as a technological innovation provide a competitive advantage that helps to improve the functionality of business intelligence (BI) systems in the digital transformation of manufacturing companies, in addition to improving overall firm performance.

The research uses the structural equation approach based on PLS-SEM technique with a sample of 120 firms in the manufacturing industry in Coahuila, Mexico.

The paper provides empirical insights into how the interaction of ERP systems and innovation significantly affects the functionality of BI Systems and has a substantial effect on overall firm performance.

Empirical evidence of how advanced digital management systems (ERP and BI) impact digitalization processes in organizations by improving performance is still scarce.

This study aims to unravel the tensions and convergences between market-oriented neoliberal education and state-serving transnational higher education (TNHE) practices through an infrastructural lens within the broad context of post-pandemic geopolitics.

The study utilizes a case study approach, with a diverse array of data collection methods, including observations, interviews and review of material/online documents issued by the TNHE-related institutions and the Chinese Ministry of Education.

The study identifies three findings: (1) Re-articulation of transnational infrastructures, valuing ‘glocal' education and casting immobility as advantageous yet quasi-mobile; (2) Infrastructural tensions arising from stakeholder contests over program control and (3) Infrastructural dialectics, illustrating how promised (im)mobility becomes a tightly regulated academic journey due to institutional constraints and conflicts.

The findings elucidate the dynamic interplay between international education and TNHE amidst neoliberal pedagogical trends and pandemic-driven geopolitical shifts in China. While the interplay showcased a notable effect on Chinese students' (im)mobility during the pandemic, more empirical research is needed to understand international student (im)mobility issues in the post-pandemic era.

This study explores the infrastructural intersections between international and transnational education during the unprecedented Covid-19. Findings may provide a reference for policymakers and practitioners to strategize the “glocal” approach to international/transnational education in China after the pandemic.

The elderly service industry is emerging in China. The Chinese government introduced a series of policies to guide elderly service enterprises to improve their service quality. This study explores novel differentiated subsidy strategies that not only promote the improvement of service quality in elderly service enterprises but also alleviate the financial burden on the government.

Evolutionary game and Hotelling models are employed to investigate this issue. First, a Hotelling model that considers consumer word-of-mouth preferences is established. Subsequently, an evolutionary game model between local governments and enterprises is constructed, and the evolutionary stable strategies of both parties are analyzed. Finally, simulation experiments are conducted.

The findings indicate that local government decisions have a significant influence on the behavior of elderly service enterprises. Increasing the proportion of local governments opting for subsidy strategies helps incentivize elderly service enterprises to improve their service quality. Furthermore, providing differentiated subsidies based on the preferences of the customer base of elderly service enterprises can encourage service quality improvement while reducing government expenditure. The findings offer valuable insights into the design of government subsidy policies.

Compared with previous research, this study examines the role of consumer preferences in a differentiated subsidy policy. This enriches the authors’ understanding of the field by incorporating neglected aspects of consumer preferences in the context of the emerging elderly service industry.

This empirical study explores the profound impact of management functions on the productivity of yard cargo handling equipment within container terminals.

By closely examining crucial management aspects such as planning, organizing, leading, and controlling, a comprehensive managerial behavior framework was developed through focus group studies (FGS) and focal interviews. These qualitative methods were complemented by the distribution of questionnaires to practitioners in Vietnam. To validate the concept of management functions and analyze their influence on effective management practices for equipment efficiency, a structural equation model (SEM) technique was employed using partial least-squares estimation (PLS).

The findings of this study demonstrate that planning (PL), organizing (OR), and controlling (CT) significantly contribute to the productivity of yard cargo handling equipment, while leading (LD) does not exhibit a direct positive impact.

Theoretically, this study contributes by providing clarity to the definition, purpose, and value of management functions in the field of cargo handling equipment management. Furthermore, these research findings offer valuable insights to terminal operators and managers, enabling them to optimize their management strategies and enhance productivity levels, ultimately resulting in improved operational outcomes.

The aging population, a higher proportion of older adults (aged 65+), is considered a global and severe problem, while the information systems (IS) literature on detecting the relationship between the aging population and the development of electronic commerce (e-commerce) is limited and insufficient. Hence, the main objective of this paper is to examine whether an aging population can moderate the effect of infrastructure constructions on e-commerce sales and whether an aging population can affect e-commerce sales.

To investigate the relationship between the aging population and e-commerce sales, this study proposes two potential influential mechanisms: moderating the effects of infrastructure development on e-commerce sales and direct influence. Subsequently, a sample of 31 Chinese provinces from 2013 to 2019 is utilized to conduct regression analyses in order to examine these hypotheses.

The findings suggest that the development of urban transportation infrastructure and network constructions can significantly contribute to the enhancement of e-commerce sales, and the influence cannot be affected by aging population. Furthermore, it is noteworthy that an aging population can have a positive effect on e-commerce sales.

The findings can inform future infrastructure constructions by assessing the potential of infrastructure projects to boost e-commerce sales and examining whether this effect varies in an aging population context.

The findings substantiate the pivotal role of older adults in the e-commerce industry. Moreover, the obtained results establish a positive relationship between an aging population and e-commerce sales, thereby offering diverse perspectives on existing theories.

The purpose of this study is to examine an integrated model, in which brand equity (BE) mediates the effects of social media usage (SMU) and electronic word of mouth (eWOM) on purchase intentions among Indian consumers of branded apparel.

An online questionnaire was used to collect data from 317 Indian customers of branded apparel, and the data were analyzed using the partial least squares structural equation modeling (PLS-SEM) with the help of SmartPLS version 4.

First, the results indicated that SMU, eWOM and BE significantly impact consumers purchase intention; at the same time, BE is influenced by SMU and eWOM. Second, results confirmed that BE partially mediates the effects of SMU and eWOM on the purchase intentions of consumers of apparel brands.

The study's dataset is limited in its generalizability as it is based on specific responses from Indian consumers of branded apparel via an online survey. The results of this study would help marketers and advertisers create customized advertising campaigns for the people who are most likely to buy their products. Marketers can also use social media to promote the uniqueness or point of difference (PoD) of their apparel brands.

To the best of the authors' knowledge, no study has been conducted on apparel brands in the Indian context that has tested an integrative model, in which BE mediates the effects of SMU and eWOM on the purchase intentions of customers of apparel brands.