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The inherent risks and their interactive impacts in megaproject development have been found in numerous cases worldwide. Although risk management standards have been recommended for the best practice in engineering construction projects, there is still a lack of systematic approaches to describing the interactions. Interactions such as social, technical, economic, ecological and political (STEEP) risks have complex and dynamic implications for megaproject construction. For a better understanding and effective management of megaprojects such as the Edinburgh Tram project, the dynamic interaction of concomitant risks must be studied.

A systems dynamic methodology was adopted following the comprehensive literature review. Documentary data were gathered from the case study on Tram Network Project in Edinburgh.

A casual loop of typical evolution of key indicators of risks was then developed. A hypothesised model of social and ecological (SE) risks was derived using the system dynamics (SD) modelling technique. The model was set up following British Standards on risk management to provide a generic tool for risk management in megaproject development. The study reveals that cost and time overruns at the developmental stage of the case project are caused mainly by the effects of interactions of risk factors from the external macro project environment on a timely basis.

This article presented a model for simulating the socio-ecological risk confronting the management and construction of megaprojects. The use of SD provided the opportunity to explain the nature of all risks, particularly the SE risks in the past stages of project development.

This study aimed to address a gap in subcontractor management by focusing on previously unexplored complexities surrounding subcontractor management in developing countries. While past studies concentrated on selection and relationships, this study delved into how effective subcontractor management impacts project success.

This study used the Bayesian Network analysis approach, through a meticulously developed questionnaire survey refined through a piloting stage involving experienced industry professionals. The survey was ultimately distributed among participants based in Accra, Ghana, resulting in a response rate of approximately 63%.

The research identified diverse components contributing to subcontractor disruptions, highlighted the necessity of a clear regulatory framework, emphasized the impact of financial and leadership assessments on performance, and underscored the crucial role of main contractors in Integrated Project and Labour Cost Management with Subcontractor Oversight and Coordination.

Previous studies have not considered the challenges subcontractors face in projects. This investigation bridges this gap from multiple perspectives, using Bayesian network analysis to enhance subcontractor management, thereby contributing to the successful completion of construction projects.

The purpose of this study is to examine effects of classroom-level and student-level factors on student engagement in the context of a higher education system vertically differentiated into research, applied and comprehensive university types.

The study used a cross-sectional multilevel design to explain student engagement based on class and student variables. Specifically, the study collects data from 656 students and 61 randomly selected teachers at both levels and uses multilevel modeling to explain relationship patterns.

The results show that institutions vary significantly in student engagement scores. In addition, while a significant variation is found at the student and classroom level, the effects of academic achievement, instructional quality, teaching experience and teacher qualifications on student engagement vary across classrooms in institutions. However, the interaction effect of classroom and student-level variables on student engagement remains non-significant.

The main contribution of this lies in the explanation of student engagement using classroom and student level factors in a vertically differentiated higher education system using multilevel modeling. Student engagement varied in classrooms research universities applied and comprehensive universities.

Many investors have less interest in tendering for public-private partnership (PPP) construction projects as a result of the uncertain risks associated with the project delivery. Moreover, PPP project stakeholders have inadequate information about the probable impacts of time-based delay imposed on PPP projects under the PPP arrangement. This study aims to identify and categorize construction stakeholders’ perceptions of the impact of time-based delays on PPP construction projects.

A purposive sampling technique was adopted where questionnaires were used as the primary instrument for gathering data from PPP experts. Cronbach’s alpha coefficient and Kendall’s concordance were used to measure the reliability of the scale and the respondent’s level of agreement, respectively. One sample t-test, mean score ranking and principal component analysis were used to analyse the identified time-based delay impacts.

The study revealed seven significant impacts of time-based delay on PPP construction project delivery as: “project schedule overrun”, “idling of project resources”, “project cost overrun”, “poor quality of completed works”, “delayed realization of project benefits”, “frequent arbitration/litigation in PPP projects” and “total abandonment of PPP projects”. The study further identified the top five significant impacts of time-based delay on PPP project stakeholders as: “reduction in motivation to attract investment”, “high interest on finance (loans)”, “contractor in financial crisis”, “loss of public confidence in government” and “reduction in parties’ reputation”.

The identified significant impacts of time-based delays will increase stakeholders’ awareness of the repercussions and effects that time-based delays may impose on PPP construction projects if not appropriately managed throughout the project implementation. This awareness will further guide stakeholders to implement targeted risk management strategies to minimize the negative consequences of delays on PPP project performance.

As a pioneering study that provides a better understanding of the impacts of time-based delays on PPP construction projects, this study enhances knowledge of PPP construction project implementation.

This review summarizes the empirical literature dealing with anti-corruption disclosure as this specific type of disclosure has attracted a great deal of attention in accounting literature.

Keywords used to collect relevant papers from numerous electronic databases (e.g. Science Direct, Emerald, Wiley-Blackwell, Springer and Taylor and Francis) include “anti-corruption reporting” “anti-corruption disclosure”. The final sample encompasses a set of 35 empirical studies published between 2015 and the beginning of 2024.

The summary of reviewed studies suggests that anti-corruption empirical studies are mainly cross-country investigations. Two streams of research are identified: (i) the determinants of anti-corruption disclosure and (ii) the economic consequences of anti-corruption reporting. With respect to the first stream of research, six main categories of determinants are identified (corporate characteristics, corporate governance attributes, informal institutions, stakeholders’ pressures, country institutional effect and regulation effect). With respect to the second stream of research, findings show that anti-corruption reporting is negatively associated with profitability, reduces earnings management and enhances corporate social reputation.

With respect to regulators, this review sheds light on the importance of anti-corruption disclosure in the fight against corruption. It also suggests that the adoption of some regulations like the Directive 2014/95/EU in the European Union or the 2010 UK Bribery Act have contributed to more transparency. With respect to investors, the existence of some determinants of anti-corruption reporting (e.g. United Nations Global Compact membership, cross-listing, multinationality, board independence) may signal the adequacy of corporate reporting policy and that management is following an adequate strategy to fight corruption and enhance transparency.

This review offers future research avenues for accounting scholars with respect anti-corruption disclosure literature.

This study aims to examine the association between anti-corruption corporate disclosure and earnings management practices by bringing evidence from a developed market.

The study uses data from non-financial FTSE 100 Shares in 2016 and 2017. This study develops a disclosure index to capture the anti-corruption disclosures and run pooled, fixed effects and generalized methods of moments regression models to explore the anti-corruption disclosure–earnings management association. This study also disentangles discretionary accruals into positive and negative, use adjusted discretionary accrual computation and take a more conservative view on discretionary accruals computation as an additional analysis.

The results show a negative and significant association between anti-corruption disclosure and earnings management practices. When disentangling discretionary accruals (overvalued/positive and undervalued/negative), the authors found that higher anti-corruption disclosures were negatively associated with positive discretionary accruals, but not associated with negative discretionary accruals. The additional analysis confirmed the previous results, showing that anti-corruption disclosures are perceived as a substantive practice, rather than a mere disclosure practice for legitimacy reasons.

This study contributes to debate on the symbolic versus the substantive uses of anti-corruption disclosures in the UK context.

This study aims to examine anti-corruption disclosure (ACD) following government legislation, specifically the UK Bribery Act, 2010, through focusing on the UK extractive industry.

This study uses content analysis for data analysis with an ACD checklist developed to capture ACD in annual reports during the period 2003–2019.

The study found an increase in ACD following 2010, with companies answering ACD questions and addressing categories that they previously ignored.

Most of the previous studies have examined voluntary ACD; this study contributes to the literature by applying an index developed from government regulation to investigate the difference that regulation can make to disclosure. Hence, this study provides evidence of how, from an institutional perspective, legislation plays an important role in facilitating and endorsing anti-corruption reporting.

This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market.

Different regression techniques are used, such as logistic regression, probit regression, ordinary least squares regression and fixed effects regression. The authors used panel data of 80 nonfinancial Egyptian-listed firms over 2016–2020.

The authors found a significant positive relationship between audit fees and audit quality and a significant positive relationship between audit quality and firm value. Furthermore, the authors found that the positive relationship between audit fees and audit quality is less pronounced for higher audit tenure firms. Finally, the authors also found that the positive relationship between audit quality and firm value is stronger for lower audit tenure firms.

To the best of the authors’ knowledge, this is the first study to bring evidence from an emerging African market about the joint association between audit tenure, audit fees, audit quality and firm value. It provides beneficial insights to regulators regarding the possibility and the benefits of improving audit quality, which is critically needed in contexts with weak governance systems.

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

A total of 48 individuals voluntarily participated in the survey.

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

Current research on mental health in the construction industry is fragmented, making it difficult to obtain a complete picture of young construction workers’ mental health conditions. This situation adversely affects research progress, mental health-care planning and resource allocation. To address this challenge, the purpose of this paper was to identify the themes of mental health conditions among young construction workers and their prevalence by geographical location.

The scoping review was conducted using meta-aggregation, guided by the CoCoPop (condition [mental health], context [construction industry] and population [construction workers 35 years old and younger]) and PRISMA-ScR (Preferred Reporting Items for Systematic Reviews and Meta-Analyses extension for scoping reviews) frameworks.

A total of 327 studies were retrieved, and 14 studies published between 1993 and 2022 met the inclusion criteria. The authors identified 13 mental health conditions and categorized them under nine themes. Mood disorders, anxiety disorders and substance-related disorders constituted the most researched themes. Studies predominantly focused on young male workers in the Global North. The prevalence estimates reported in most of the studies were above the respective country’s prevalence.

This review extends previous studies by focusing specifically on the themes of mental health conditions and giving attention to young construction workers whose health needs remain a global priority. The study emphasizes the need to give research attention to lesser-studied aspects of mental health, such as positive mental health. The need to focus on female construction workers and on homogenous sub-groups of young workers is also emphasized. The findings can guide future systematic reviews on the identified thematic areas and help to plan the development of interventions.