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The built environment is a complex sector that demands coordination and cooperation of stakeholders. Construction projects from the complex sector require skills, services, and integration of major disciplines in the built environment. Sustainability of the major disciplines' standards regarding the appropriateness of the built environment tertiary education cannot be over-emphasised in Nigeria. Studies concerning Nigeria's built environment programmes accreditation (BEPA) in the 21st-century education system are scarce. Thus, the study investigated the relevance and perceived factors hindering Nigeria's BEPA in the 21st-century education system. Also, the study proffered measures to improve Nigerian built environment tertiary education accreditation ranking.

Data were sourced from elite virtual interviews across Nigeria. The interviewees were knowledgeable about Nigeria's built environment programmes accreditation, and many of them have been directly or indirectly involved. The investigators utilised a thematic analysis for the collated data and enhanced it with secondary sources.

The study revealed that several Nigerian academia in the built environment lack fame in research, publication, and citations due to barriers in their workplace. It has hindered their global institution's accreditation and ranking standards. Findings identified inadequate basic infrastructure, obsolete curricula, lack of research novelty, lack of higher education institutions funding, inadequate staffing and lax upskilling and reskilling, and unethical practices “systematic corruption” as major factors hindering BEPA. Also, findings proffered measures to improve Nigeria's BEPA global ranking.

The study is limited to the perceived barriers and measures to improve BEPA in the 21st-century in Nigeria via semi-structured virtual interviews. Future study is needed to validate the findings as highlighted in the thematic network.

The paper confirms that the BEPA requires innovative and multidisciplinary measures to improve the global ranking of these programmes and, by extension, the higher education institutions ranking globally. The paper would stir major stakeholders and advance the built environment programmes quality accreditation regarding international best practices and maintain the minimum standards.

The paper comprehensively analyses the perceived factors and proffered measures to improve Nigeria's BEPA in the 21st-century via a thematic network. The outcome intends to improve the global ranking and stir stakeholders to reposition and showcase Nigeria's built environment programmes to the world.

This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.

A qualitative approach was taken with 25 indigenous accounting students at five universities in the region who shared testimonies of their online learning experiences. The interview data collected were analysed using initial and selective coding and then interpreted under several themes.

The paper shows the personal, faculty and external challenges in indigenous students’ learning activities during university closures because of COVID-19. The interrelated challenges included students’ struggles to adapt their learning habits when using various online applications, difficulties in understanding how the faculty managed lectures, tutorials and evaluations without adequate access to learning materials, the lack of a learning infrastructure, issues with equipment, and obtaining internet data credits. Students’ economic struggles and health issues exacerbated these challenges. While enduring various struggles and being frustrated about their future, all students expected a change in offline learning policies by the government to lessen their strict physical distancing.

The findings can inform the importance of integrating accounting students’ learning challenges and needs into curriculum development.

This study highlights the learning challenges of indigenous accounting students during the COVID-19 pandemic and how approaches to online learning need to consider the experience of these students.

This study aims to evaluate performance and map the science of research on International Organization for Standardization (ISO) 31000 standard through published articles. Specifically, this study determines the current state of the art, identifies research gaps and guides future studies related to ISO 31000.

This work investigates and examines the research papers acquired from the Scopus and Web of Science databases. Inclusion and exclusion criteria were applied to obtain relevant papers. Bibliometric analysis using Biblioshiny was conducted to answer the research objectives.

The results show growing interest in ISO 31000 research but limited interconnectivity among articles. Influential journals have emerged, highlighting key research trends in risk management's (RM) practical application and its significance in organizational decision-making. Key research areas include risk assessment (RA) methods, enterprise RM and system integration, endorsing ISO 31000 as a valuable tool. Future research should prioritize longitudinal studies to track ISO 31000's impact, study effective risk communication strategies, explore sector-specific RM practices and assess ISO 31000's application in emerging technologies.

This research reveals key themes and diverse methods that aid practitioners in customizing industry risk strategies, adapting to emerging trends, engaging global collaboration and improving risk communication. Nevertheless, the study might overlook non-English contributions, urging broader language inclusion for ISO 31000's profundity.

This paper's originality lies in its comprehensive bibliometric analysis of ISO 31000 research, providing valuable insights into the standard's growing significance and global impact. The study identifies key research themes and influential authors, guiding future research and improving RM practices.

The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities.

Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints.

Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness.

When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting.

This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock.

This paper investigated whether a bank’s popularity and depositors' fear of Google search volume could affect bank deposits and credit.

The authors used two different quarterly data from Google Trends and banking data from 2012 Q1 to 2020 Q1. Based on available data, Google Trends data start from 2012. The authors exclude data after 2020 Q1 because the Covid-19 pandemic arguably increased the volume of Internet users due to shifting behavior to online activities. They merged and cleaned the data by winsorizing at 5 and 95 percentiles to avoid any outlier problems, reaching 74 banks in the sample. They used panel data estimation of quarterly data following Levy-Yeyati et al. (2010) and Trinugroho et al. (2020).

The results show that a higher search volume of a bank’s name leads to higher deposits. A higher search volume of depositor fear reduces deposits and credit. The authors also found that banks with high risk and a high search volume of their name have a significantly lower volume of deposits.

To the best of the authors’ knowledge, not many papers in banking and finance have used Google Trends data to gauge related issues regarding depositors' behavior. The authors have filled a gap in the literature by investigating whether the popularity of Google search and depositors' fear could impact deposits and credit. This study also attempted to establish whether Google Trends data could be a reliable source of information to predict depositors' behavior by using a Zscore to measure bank risk.

As the number of devices that connect to the Internet of Things (IoT) has grown, privacy and security issues have come up. Because IoT devices collect so much sensitive information, like user names, locations, phone numbers and even how they usually use energy, it is very important to protect users' privacy and security. IoT technology will be hard to use on the client side because IoT-enabled devices do not have clear privacy and security controls.

IoT technology would be harder to use on the client side if the IoT did not offer enough well-defined ways to protect users’ privacy and security. The goal of this research is to protect people's privacy in the IoT by using the oppositional artificial flora optimization (EGPKC-OAFA) algorithm to generate the best keys for the ElGamal public key cryptosystem (EGPKC). The EGPKC-OAFA approach puts the most weight on the IEEE 802.15.4 standard for MAC, which is the most important part of the standard. The security field is part of the MAC header of this standard. In addition, the MAC header includes EGPKC, which makes it possible to make authentication keys as quickly as possible.

With the proliferation of IoT devices, privacy and security have become major concerns in the academic world. Security and privacy are of the utmost importance due to the large amount of personally identifiable information acquired by IoT devices, such as name, location, phone numbers and energy use. Client-side deployment of IoT technologies will be hampered by the absence of well-defined privacy and security solutions afforded by the IoT. The purpose of this research is to present the EGPKC with optimum key generation using the EGPKC-OAFA algorithm for the purpose of protecting individual privacy within the context of the IoT. The EGPKC-OAFA approach is concerned with the MAC standard defined by the IEEE 802.15.4 standard, which includes the security field in its MAC header. Also, the MAC header incorporates EGPKC, which enables the fastest possible authentication key generation. In addition, the best methodology award goes to the OAFA strategy, which successfully implements the optimum EGPKC selection strategy by combining opposition-based (OBL) and standard AFA ideas. The EGPKC-OAFA method has been proved to effectively analyze performance in a number of simulations, with the results of various functions being identified.

In light of the growing prevalence of the IoT, an increasing number of people are becoming anxious about the protection and confidentiality of the personal data that they save online. This is especially true in light of the fact that more and more things are becoming connected to the internet. The IoT is capable of gathering personally identifiable information such as names, addresses and phone numbers, as well as the quantity of energy that is used. It will be challenging for customers to adopt IoT technology because of worries about the security and privacy of the data generated by users. In this work, the EGPKC is paired with adversarial artificial flora, which leads in an increase to the privacy security provided by EGPKC for the IoT (EGPKC-OAFA). The MAC security field that is part of the IEEE 802.15.4 standard is one of the areas that the EGPKC-OAFA protocol places a high focus on. The Authentication Key Generation Protocol Key Agreement, also known as EGPKCA, is used in MAC headers. The abbreviation for this protocol is EGPKCA. The OAFA technique, also known as the combination of OBL and AFA, is the most successful method for selecting EGPKCs. This method is recognized by its acronym, OAFA. It has been shown via a variety of simulations that the EGPKC-OAFA technique is a very useful instrument for carrying out performance analysis.

Entrepreneurship Education (EE) has received substantial attention, both in the popular press, as well as in academia, owing to the socio-economic impact it holds. However, while the importance of entrepreneurship is universally acknowledged, specific higher-order outcomes EE aim to achieve have not received the same level of attention. This study aims to fill this void by analysing teaching and learning approaches to EE in Africa, as well as the competencies that these EE initiatives aim to build. The study makes use of a qualitative research approach in the form of a systematic review of EE studies conducted in Africa. The systematic review aimed to uncover which approaches and competencies EE initiatives apply. Results indicated that teaching and learning of EE in Africa are mainly focussed on learning for and about entrepreneurship, and to a lesser degree through entrepreneurship. The study therefore proposes the development of higher-order competencies in the form of envisioning and constructing. The study contributes in practice by proposing a shift in the approach to EE by building competencies in the areas of visionary thinking and market expansion, rather than gaining market share. The study also makes a theoretical contribution by critically reviewing teaching and learning approaches on EE and developed competencies, and expands the role that EE can play in market development and opportunity creation.

Cloud computing promises dependable services offered through next-generation data centres based on virtualization technologies for computation, network and storage. Big Data Applications have been made viable by cloud computing technologies due to the tremendous expansion of data. Disaster management is one of the areas where big data applications are rapidly being deployed. This study looks at how big data is being used in conjunction with cloud computing to increase disaster risk reduction (DRR). This paper aims to explore and review the existing framework for big data used in disaster management and to provide an insightful view of how cloud-based big data platform toward DRR is applied.

A systematic mapping study is conducted to answer four research questions with papers related to Big Data Analytics, cloud computing and disaster management ranging from the year 2013 to 2019. A total of 26 papers were finalised after going through five steps of systematic mapping.

Findings are based on each research question.

A specific study on big data platforms on the application of disaster management, in general is still limited. The lack of study in this field is opened for further research sources.

In terms of technology, research in DRR leverage on existing big data platform is still lacking. In terms of data, many disaster data are available, but scientists still struggle to learn and listen to the data and take more proactive disaster preparedness.

This study shows that a very famous platform selected by researchers is central processing unit based processing, namely, Apache Hadoop. Apache Spark which uses memory processing requires a big capacity of memory, therefore this is less preferred in the world of research.

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

This study aims to explore the use, effectiveness, motives and obstacles of analytical procedures (APs) used by auditors in Palestine, a context characterised by a pool of small and medium enterprises (SMEs), a limited skill set, poor quality of data, political uncertainty and a community-based business culture.

The study considers the audit market in Palestine using a sequential mixed-methods approach combining a questionnaire survey and a series of in-depth interviews. A total of 129 Big-4 and non-Big-4 auditors were surveyed.

The use of APs is driven by the auditor size (Big-4 vs non-Big-4) and the client size (large vs SMEs). Even though the use of APs has increased over the past decade, audit objectives, know-how, and personal, family and social connections among auditors and clients influence the quality of the audit process.

Small firms take advantage of the lack of audit governance in Palestine. Our findings suggest that the regulators should help bridge the knowledge-sharing programmes between the small and large audit firms to help improve audit quality.

Studies on audit quality, particularly using APs, in the context of politically unstable cases such as Palestine are limited. The study has implications for the use of APs in the case of SMEs to prepare for the technological revolution that will modernise audit procedures and quality soon.