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Existing studies suggest that negative impacts emanating from corporate fraud revelations may diffuse to other firms through lower trust and lower market participation. Extending this literature stream, the authors examine whether corporate fraud revelations are associated with higher costs of raising capital through initial public offerings (IPOs) for industry peers.

The authors employ several analysis techniques including univariate analysis, multivariate regressions, propensity score matching methodology, and probit estimation. The sample consists of 3,015 US IPO firms for the 1996–2021 period.

By adopting US private securities class action lawsuits as a proxy for the presence of corporate fraud, the authors find that fraud revelations are associated with higher IPO underpricing, higher post-IPO stock return volatility and increased likelihood of withdrawal from the offering for industry peers. The findings are robust to alternative industry definitions and litigation proxies and to the inclusion of a battery of controls, including industry, state and year fixed effects.

This study presents private firms with an additional industry litigation factor to consider when assessing the marginal costs of going public.

This study aims to identify the key factors driving consumer adoption attention toward FinTech services in a bank-based financial system to lay a firm ground for further policy recommendations to promote the dual development of FinTech and the banking industry in Vietnam as well as other emerging economies similar banking system.

A technology acceptance model with a data set of 387 observations collected from a thorough research design is used and proceeded with probit regression.

The paper finds that existing bank users are holding a high intention to approach FinTech services regardless of involved costs and time, suggesting a traditional banking system to open up the collaboration channel with FinTech firms in prospective business areas. The findings also reveal an interestingly important position of consumers’ latent needs in inclining consumers to use FinTech services in Vietnam.

In this study, the variable measurement is not comprehensive as the authors use a single question for each variable. Second, most of the respondents reside in two big cities of the country, which are currently witnessing the rising presence of FinTech companies. So, if the future penetration of FinTech firms reaches out of these big cities, a better research sample with a diversified geographic trait should be considered.

This study’s findings draw out valuable recommendations to bankers and especially policymakers to stimulate the future penetration of FinTech firms along with assuring and strengthening the important position of the banking sector in the economy.

This paper’s novelty lies in several aspects. First, this study provides a broad view of the market potentials for FinTech firms from the demand side on a wide range of FinTech services rather than focusing only on payment services as presented in previous studies. Besides, the paper also discovers a new factor attributing to the adoption intention of the FinTech end-users, the users’ latent needs. Third, these empirical results carry a considerable contribution to the limited literature on this topic in Vietnam. And, most importantly, this study’s findings significantly prove the noticeable contribution of consumers’ preference to the indisputable development of FinTech. This afterwards helps to shape viable governmental regulations to facilitate effective market penetration strategies of FinTech in accordance with nurturing the future strategic development of a bank-based financial system under the emergence of FinTech. Of which, the authors call for clear and official moves of the governmental bodies in facilitating the collaboration between FinTech and the banking system coupled with enhancing measures of customer protection in the financial field in Vietnam. The findings and the regulatory implications for our country could be a vital source and replicated for other emerging economies’ cases with similar traits of the financial system.

This paper makes a conceptual contribution by intersecting two strands of literature (return to work following health issues and industrial relations) to facilitate our understanding of the potential role of social dialogue in supporting return to work (RTW) following the diagnosis of a chronic illness. It conceptualises the levels and channels through which various actors and their interactions may play a role in RTW facilitation within the actor-centred institutional framework.

The paper uses an exploratory design based mainly on desk research but is also informed by roundtable discussions done in six countries as part of a larger project.

The conceptual and analytical framework (CAF) is developed to explain how various actors interact together in ways shaped by the RTW policy framework and the industrial relations systems, resulting in a continuum of RTW facilitation situations.

There is limited research on return-to-work policies following diagnosis of chronic illness from a comprehensive actor-oriented perspective. The existing literature usually focusses on just one stakeholder, overlooking the role of social dialogue actors. By bridging the two streams of literature and incorporating all potential actors and their interactions in a unitary model, the proposed framework provides a valuable tool to further discuss how successful RTW after a diagnosis of chronic illness can be facilitated.

The aim of this research, which uses the theories of social identity and social exchange, is to investigate the relationship between responsible leadership, prosocial behavior and the mediating role of psychological ownership in this relationship. In addition, the moderating role of ethical and social responsibility in the relationship between responsible leadership and psychological ownership is tested in the study.

The sample of the research consists of 246 participants who work full-time at İstanbul Sabiha Gökçen Airport in ground handling services (GHS). The convenience sampling method was used in the research, and the research data were collected by the face-to-face survey method. The hypotheses of the research were tested with the partial least squares structural equation model (PLS-SEM) and SPSS Process Macro.

According to the results, it was determined that responsible leadership affects prosocial behavior positively and significantly, and psychological ownership plays a mediating role in this relationship. In addition, the moderating effect of ethical and social responsibility on the relationship between responsible leadership and psychological ownership was determined. When ethical and social responsibility is perceived as high by the employees, it was revealed that the conditional indirect effect of responsible leadership on prosocial behavior through psychological ownership was strong.

When responsible leadership encourages employees to take psychological ownership, they are more likely to engage in prosocial behavior. This study contributes to the field by evaluating the structures discussed with social identity and social exchange theory. In the management practice of organizations, responsible leadership should be strengthened and training should be given to develop responsible leadership.

In the literature review, it was observed that although there are studies conducted with responsible leadership, the concept was not examined with prosocial behavior, and it was not studied in the aviation sector, which has become indispensable for the world economy. With these features, the study distinguishes itself from others and constitutes a source of motivation for researchers.

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money laundering regimes of the UK and the USA.

The research draws upon the following sources. Firstly, statistics provided by the UK National Crime Agency, 2019 (NCA) regarding suspicious activity report (SAR) filing rates. Secondly, anti-money laundering legislation in the USA and UK. Thirdly, statements made in the political domain in the USA, particularly those which raised constitutional concerns during the progress of the Patriot Act 2001. Finally, statements and recommendations by a UK Parliamentary Commission enquiring into the effectiveness of the suspicious activity reporting regime.

The UK reporting regime does not accommodate professional judgement, resulting in the filing of SARs with limited intelligence value. This contrasts with discretionary reporting in the USA: voluntary reporting guides and influences auditor behaviour rather than mandating it. Defensive filing by UK auditors (defence to anti-money launderings [DAMLs]) has increased in recent years but the number of SARs filed has declined.

The study evaluates auditor behavioural responses to legislative regimes which mandate or alternatively accommodate discretion in the reporting suspicion of money laundering. Consideration of constitutional and judicial activism in this context is a novel contribution to the literature. For its theoretical framework the study uses Foucault’s concept of discipline of the self to evaluate auditor behaviour under both regimes.

Scholarly interest in the business effects of organised crime (OC) has recently increased. This study aims to conduct a systematic literature review (SLR) on the conditions under which OC could pose a threat to or take control of firms within a particular context.

We use narrative synthesis and thematic analysis, with a sample of 46 theoretical and empirical studies published over the past 30 years on the relationship between OC and firms within the disciplines of Business, Management and Accounting (BMA).

SLR and thematic analysis show that scholarly interest has focused on four key domains: OC as a firm, the impact of OC on firms, firms’ efforts to counter OC’s influence and governmental interventions. Using medical metaphors, we also develop a diagram depicting the interplay between OC and firms within the BMA literature.

This study contributes to the literature shaping an agenda to steer future research towards these four key themes. The effectiveness of anti-OC tools and measures depends on a thorough understanding of local norms, behaviours and business practices. In addition to measurement and methodological challenges, several grey areas remain, including the distinction between criminal enterprises and legitimate businesses. Ambiguities also surround the circumstances under which the OC preys upon firms or employs them to establish dominance over a territory.

This study explored the effects of the coronavirus pandemic on rural municipal police in Pennsylvania.

The authors surveyed rural police chiefs and sworn officers to inquire about their intra-department organizational capabilities, police-community relations, well-being practices, and how these strategies may have developed since March 2020.

The pandemic affected rural police officers and rural policing strategies in many ways. Moreover, existing challenges to limited rural police budgets were exacerbated suggesting a need for more flexible budgetary capacities, access to wellness resources were limited suggesting better access to these resources and preparation for responding to public health emergencies was limited suggesting more complete training is warranted.

This study draws attention to the unique experiences of rural municipal police across one state by capturing specific areas of concern throughout the coronavirus pandemic.