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The authors proposed a conceptual model by examining the influence of threats to their freedom on tourists’ psychological distance including social distance, spatial distance, and temporal distance, which effect psychological reactance and the consequent online Airbnb booking intentions. Furthermore, media intrusiveness as a moderator determines the boundary conditions between perceived threats to their freedom and social distance, spatial distance, and temporal distance.

Data was gathered from 491 Chinese travelers to provide empirical evidence. The authors performed data analysis in Amos 26.0 using structural equation modeling (SEM) and Hayes (2013) PROCESS macro.

The findings positively reinforced all the structural relationships of the study. Notably, media intrusiveness significantly moderates the association between perceived threats to their freedom and psychological distance (i.e. social distance, spatial distance, and temporal distance).

The findings contribute significantly to the field of social psychology, advertising, and consumer behavior derive prolific implications for policymakers and sharing economy platforms. Lastly, by identifying limitations, this research opens doors for future scholars.

Governments' acute precautionary measures in response to the COVID-19 outbreak have confined individual freedom across the globe. This study illuminates how tourists conceive these preventative measures as perceived threats to their freedom, and subsequently engage psychological reactance.

Distancing people socially as a precautionary measure against the mushrooming of COVID-19’s health and economic crisis has deleteriously affected the performance of the eatery industry to a great extent. Many food outlets failed to cope up with crisis and opted to move out, and many still vie to survive through pandemic. It becomes vital for researchers to understand what factors influence the performance and survival of eateries during the pandemic? The study makes an attempt to fabricate new factors which affect the performance and contribute significantly towards the survival of eateries in this new COVID-19-prone world.

The present study is a cross-sectional analysis with the sample of 150 eateries from the walled city of Punjab (India), i.e. Amritsar. Factor analysis is employed to scrutinise the factors which influence the performance of eateries during the pandemic, and to analyse factors which contribute significantly for the survival of eateries, logistic regression is performed.

The empirical analysis reveals that at prior psychological factor, followed by turnover factor, external factor, financial factor and marketing factor influence the performance of eateries during the pandemic. Only three factors, namely turnover factor, external factor and financial factor, turned up to be significant towards the survival rate of an eatery. The marketing factor which is a crucial contributor for survival of business in literature has turned out to be insignificant during the times of pandemic.

With the arrival of pandemic, the preference of people has changed, and the business environment in which entities operate has turned more complex. The present study is one of the pioneer attempts to evaluate whether the factors responsible for performance or survival of an eatery during normal times is relevant during the pandemic as well. The study contributes to the literature of eatery industry by adding a new variable namely psychological factor, i.e. changes witnessed in customers’ preference to visit an eatery.

The health crisis has highlighted the shortcomings of the industry sector which has revealed its vulnerability. To date, there is no guarantee of a return to the “world before”. The ability of companies to cope with these changes is a key competitive advantage requiring the adoption/mastery of industry 4.0 technologies. Therefore, companies must adapt their business processes to fit into similar situations.

The proposed methodology comprises three steps. First, a comparative analysis of the existing CPSs is elaborated. Second, following this analysis, a deep learning driven CPS framework is proposed highlighting its components and tiers. Third, a real industrial case is presented to demonstrate the application of the envisioned framework. Deep learning network-based methods of object detection are used to train the model and evaluation is assessed accordingly.

The analysis revealed that most of the existing CPS frameworks address manufacturing related subjects. This illustrates the need for a resilient industrial CPS targeting other areas and considering CPSs as loopback systems preserving human–machine interaction, endowed with data tiering approach for easy and fast data access and embedded with deep learning-based computer vision processing methods.

This study provides insights about what needs to be addressed in terms of challenges faced due to unforeseen situations or adapting to new ones. In this paper, the CPS framework was used as a monitoring system in compliance with the precautionary measures (social distancing) and for self-protection with wearing the necessary equipments. Nevertheless, the proposed framework can be used and adapted to any industrial or non-industrial environments by adjusting object detection purpose.

This study aims to investigate the moderating effect of the COVID-19 epidemic on the relationship between key audit matter (KAM) and auditing quality.

The authors use the ordinary least squares regression on data from 942 firm-year observations of Jordanian non-financial institutions across the period (2017–2022) to test the hypotheses. The authors use content analysis method to measure levels of KAM disclosure.

The investigation’s findings highlight the importance of KAM disclosure in achieving audit quality in line with international standard on auditing no. 701 (ISA-701) requirements. COVID-19 is also found to have a positive relationship with audit quality, further confirming the crisis’s devastating impact on audit complexity and risks and providing evidence for the need for supplementary, high-quality audit services. Due to the correlation between KAM disclosure and increased auditor workload and responsibility, the analysis reveals that the COVID-19 factor strengthens the link between KAM disclosure and audit quality.

This study has the potential to be used as a basis for the creation of a new regulation or standard regarding the reporting of unfavourable events in financial filings. This study’s findings provide standard-setters, regulators and policymakers with current empirical data on the effects of implementing ISA-701’s mandate for external auditors to provide more information on KAM. The COVID-19 crisis offers a suitable setting in which to examine the value of precautionary disclosures in times of economic uncertainty, as well as the significance of confidence interval disclosures and the role of external auditing in calming investor fears. This analysis is helpful for stakeholders, regulatory agencies, standard-setters and readers of audit reports who are curious about the current state of KAM disclosures and the implementation of ISA-701. The results may have ramifications for academia in the form of a call for more evidence expanding this data to other burgeoning fields to have a clear explanation of the real impact of reporting KAM on audit practices.

To the authors’ awareness, this research is one of the few empirical studies on the effect of the COVID-19 crisis on auditing procedures, and more specifically, the effect of disclosures on KAM by external auditors on audit quality. This study’s findings represent preliminary scientific evidence linking the pandemic to business performance. Minimal research has been done on how auditors in developing nations react to pandemic investor protection and how auditors’ enlarged reporting responsibilities affect them. The vast majority of auditing studies have been conducted in a highly regulated system, so this research contributes by examining audit behaviour in a weak legal context.

In the recent wake of environmental sustainability, more attention has been paid to the consumption of specific energy types. However, how the consumption of such energy alternatives influences multiple corporate-level decisions has not yet been well explored in the literature. The current analysis bridges this deficiency in literature by exploring the empirical relationship between energy alternatives and cash holdings.

For empirical analysis, the authors sample the non-financial sector enterprises founded in five BRICS economies and employ the system GMM and fully modified ordinary least square techniques to establish the regression. The selection of econometric techniques is subject to the existence of endogeneity and cointegration.

The estimated coefficients reveal a significant negative effect of renewable energy (REC) while a significant positive impact of non-renewable energy consumption (FFE) on cash holdings. Referring to low pollution emissions, less operational risk and a cheap source of energy, the more consumption of renewable energy reduces the motives of cash holdings. Primarily, the current analysis advocates an important policy regarding the utilization of renewable energy as industrial fuel inputs because it has a material impact on cash holdings and also ensures environmental sustainability.

This study has equal policy outputs for industry officials, policy regulators and environmental economists. Corporate managers should do more focus on transforming the energy needs from non-renewable to renewable as such transformation can benefit in terms of both, i.e. environmental sustainability and low cash holdings.

Contemporary literature mainly highlights the determinants of energy consumption. However, it is less known how the consumption of specific energy sources affects the firm's cash-holding decisions. Thus, this study enriches both energy economics and financial economics literature by offering cutting-edge evidence on the sustainable role of REC in declining cash holdings.

The COVID-19 pandemic had a huge impact on people's lives, air travel and tourism. The authors explored travelers' perceptions of COVID rapid antigen tests before boarding aircraft, willingness to fly and the precautionary actions for safe air travel.

All the participants were asked to complete the survey while reflecting on their experiences of air travel during this COVID-19 pandemic. The questionnaire consisted of demographic information of the participants and air travel preferences during pandemic. The survey was conducted through Google Form in both English and Arabic language. The link was shared through emails and WhatsApp.

In this survey, majority had willingness to fly during pandemic. 45.2% preferred to undergo rapid test before boarding, while 41.9% refused owing to no added benefit (23.8%) and nasal discomfort (9.3%) among others. The best indicators to resume safe air travel were COVID-19 vaccination (80.4%), wearing face mask during flying hours (70.8%) and maintain social distancing with aircraft seating (49.6%).

The findings of the current survey could help the organizations and the biosecurity authorities to act and support accordingly and thus reduce passenger anxiety about resuming the flights, thereby increasing willingness to fly and preparing oneself and the aviation industry for future pandemics.

The findings of the current survey could help the organizations and the biosecurity authorities to act and support accordingly and thus reduce passenger anxiety about resuming the flights, thereby increasing willingness to fly, and preparing oneself and the aviation industry for future pandemics.

Face masks are the most recommended precautionary measure since the emergence of SARS-CoV-2 since 2020 and the most useful PPE against this virus and its variants so far. This study aims to develop reusable and biodegradable mask from 100% regenerated bamboo or/and its blend. Selection of natural and regenerated textile materials is to minimize generation of solid waste. This attempt will eventually protect our earth by minimizing or better discontinuing the production of the disposable nonbiodegradable face masks available worldwide.

Hundred percent regenerated bamboo and 50:50 bamboo:cotton were selected to knit plain and interlock fabrics for manufacturing of reusable sustainable face masks. A 2³ 3²-mixed-level factorial design was applied to study the effect of liquor ratio and temperatures, fabric structure, blend ratios and finishes at three different levels. Model 2³ 3² has two factors (liquor ratio and temperatures) at three levels and three factors (fabric structure, blend ratios and type of finish) at two levels. Knitted fabrics were then applied with antibacterial finishes; sanitized T99-19 and sanitized T27-22, separately at three different liquor ratios (1:10, 1:12 and 1:15) and temperatures (45, 55 and 65 °C) via exhaust method. After completing processing, fabric thickness, pilling resistance, dimensional stability, bursting strength, Berger whiteness index, air permeability and antibacterial properties of each trial were evaluated using standard test procedures.

Selected fabrics treated either by sanitized T27 or sanitized T99 in a liquor ratio of 1:15 against 65 °C, showed excellent bacteriostatic/bactericidal activity. However, 100% regenerated bamboo interlock knitted fabric treated with sanitized T99 in a liquor ratio of 1:15 at 65 °C has the most desired values of dimensional stability, pilling resistance, Berger whiteness, fabric thickness, air permeability and bursting strength which made it the best for the manufacturing of the masks. Reusable mask is comprised of three layers in which the first and the third layers were of selected 100% regenerated bamboo fabric while a PM2.5 filter was inserted in between. Bacterial filtration efficiency, particle filtration efficiency, biocompatibility and microbial cleanliness will be evaluated in future, to compare the performance of proposed reusable and biodegradable face mask with N95 masks and other fabric masks available commercially.

This study resulted in a development of reusable eco-friendly facemask which was not attempted by the preceding investigations. Outcomes of this work pave the way for a greener and safer earth by using easily obtainable regenerated bamboo fabrics, antibacterial finishes and knitted structures.

Today’s competitive business world presents unanticipated challenges to enterprises worldwide. So, the well-being of the employees may be a sustained competitive edge for corporations in improving employee performance. Positive psychology served as the foundation for this study, investigating the interplay between employee well-being and task performance by incorporating organizational-specific factors like organizational virtuousness (OV) and individual-specific factors such as Psychological Capital (PsyCap).

In total, 639 dyadic responses were gathered from the banking sector, encompassing employees in both private and public banks in India, along with their immediate supervisors. The hypotheses were subsequently examined by applying Structural Equation Modeling (SEM).

OV and PsyCap are considerably associated with the well-being of employees and task performance, according to the findings. Employee well-being mediates the relationships between the perceptions of Organizational Virtuousness (OV) and task performance, as well as between PsyCap and task performance.

The intense competition and series of scandals in Indian banks urge the introduction of some behavioral precautionary measures. Banks need to understand and intervene in positive organizational behavior and help the employees build strong PsyCap to enhance their well-being and task performance to gain a competitive edge.

The present study integrated Positive Organizational Behavior (POB) and Positive Organizational Scholarship (POS) to enhance work performance.

This study aims to investigate the relationship between political connections, financing decisions and cash holding.

Based on historical data from 181 active non-financial firms listed on Gulf Cooperation Council (GCC) Stock Exchange Markets during the period of 2009–2016, this study uses ordinary least squares and dynamic system-generalized method of moments to test the research hypotheses. The final data set comprises a total of 1,448 firm-year observations from ten major non-financial industry classifications.

This study finds a positive relationship between political connections and each of internal financing proxied by retained earnings ratio and external financing proxied by short- and long-term debt to total asset. The findings also show a positive relationship between political connections and cash holding.

The findings of the study provide a better understanding of the role of politically connected directors in financing decisions and cash holding in the GCC. Investors can consider the presence of royal family members in the board of directors when making investment decision. Policymakers are encouraged to develop more effective policies that encourage listed firms to provide information on the political positions of the board of directors, managers and major shareholders/owners of companies.

This study contributes to the literature by providing empirical evidence on the relationship between political connections and financing decisions by focusing on the GCC region. This study also highlights that boards in connected firms in the GCC have lower monitoring role owing to political interventions, and that connected firms face higher agency problems as they have weak governance and boards compared with non-connected firms.

The purpose of this paper is to discuss how agency conflicts between people and main government organs affect the combatting ability of white-collar money laundering in an emerging economy.

This paper uses a qualitative design under the philosophy of interpretivism. The case study research strategy is used inductively to investigate how structural limitations affect white-collar money laundering.

This study reveals that serious agency conflicts exist between public and main government organs which are detrimental to the rights of people to enjoy a crime-free society. First agency conflict of people and legislature intensifies as a result of limited understanding of the legislature and failure to take precautionary actions to develop an anti-money laundering and countering the financing of terrorism (AML/CFT) regime with evolving global standards. This delay has resulted in identifying Sri Lanka as a deficient AML/CFT regime twice. The second conflicts arise between people and the executive which is a serious conflict due to misuse of statutory power and failure to perform duties. The independence and integrity of administrative authorities who perform executive functions were inherent problems of implementing a sound AML/CFT regime. Lack of monitoring, nonavailability of an independent audit and inappropriate reporting channels were other encouraging factors of administrative organs to misuse statutory power. The third conflict between people and the judiciary was not intensified because the function was not so exposed to create agency conflicts. After all, an adequate number of cases had not proceeded to the judiciary due to inherent limitations as a result of intensified first two agency conflicts. The agency conflicts have intensified over the years and AML/CFT regime has been ineffective as a result of limited influence and understanding of the principal, people. Therefore, the principal has to influence the agents to make reforms in the AML/CFT regime to make the country a white-collar crime-free country.

This study uses a case study strategy to assess the context of Sri Lanka as an emerging economy. It is recommended to take into consideration the contextual facts when the findings are applied to other jurisdictions.

This paper is an original work of the authors which discusses how agency conflicts arise between people and three main government organs in implementing a sound AML/CFT regime in Sri Lanka as an emerging economy.