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The purpose of this paper is to assess the current legal framework on money laundering control in the insurance sector. Essentially, this examination is premised on the interrogation of whether it is still appropriate for Mauritius to apply such stringent, opaque and unyielding Anti-Money Laundering/Combating Financing of Terrorism norms and rules on general insurance when developed nations such as the UK and Singapore have done away with them for a more effective combat against money laundering. It would also be assessed why the financial services commission (FSC) is not able to draw inspiration from its British and Singaporean counterparts in fighting money laundering more effectively.

This paper uses the doctrinal legal research methodology which is colloquially described as “black-letter law” approach. It is backed up by a contextual legal analysis that is based on an analysis of relevant legal provisions. It relies ground experience from the insurance industry through the experience of the authors. A comparative approach is used with Singapore and the UK as case studies given that there are significant commonalities to the Mauritian jurisdiction as well as useful differences.

It is observed that a move towards a de-regulation of the legal framework on money laundering in the insurance sector with a more relaxed approach is more effective for the Mauritian insurance sector. Evidence is drawn from the Singaporean and British models. A re-structuring of the FSC of Mauritius is also warranted for such an approach to be adopted.

This paper is among the first academic contribution that proposes a de-regulation and the adoption of a relaxed approach of and by the Mauritian Insurance Industry for a more effective combat against money laundering. It serves as a legal foundational basis for further research in this direction.

In this paper, the authors take the central environmental protection inspection (CEPI) as an exogenous shock to study the reaction of the stock market in China. Using the event study method, the authors check how the first round of the first batch of CEPI supervision affects the cumulative abnormal return (CAR) of the listed firms on the Shenzhen or Shanghai stock exchange. This paper aims to discuss the aforementioned objective.

In this paper, the authors take the first round of the first batch of CEPI supervision as a clean exogenous shock to study its effects on the capital market. The authors collect daily trading data from the China stock market and accounting research (CSMAR) database, with the sample containing 1,950 Chinese firms listed on either the Shenzhen or Shanghai stock exchanges. And detailed information on CEPI supervision is obtained from the official website of the Ministry of Ecology and Environment of the People's Republic of China. The event study method is adopted to analyze the reaction of the stock market under CEPI supervision. Specifically, the authors constructed the cumulative abnormal return of each firm around the event day of CEPI. To capture the deterrent effects of CEPI supervision, the authors examine the situation of polluting and non-polluting firms in the supervised provinces, adjacent provinces and provinces that are not supervised or close to the supervised provinces, respectively.

This paper throws light on the following: (1) the polluting firms in the supervised provinces were negatively impacted by CEPI within 20 trading days of the event day, and its effects spread to the polluting firms in the neighboring provinces; (2) CEPI had a favorable impact on the non-polluting businesses in the provinces that are neither supervised nor close to the supervised provinces. The authors contend that it is because the investment is being forced out of the polluting sector and into the non-polluting sector, which is more pronounced in the provinces not directly or indirectly targeted by CEPI; (3) by comparison, the “looking back monitoring of the first round” has had no discernible detrimental impact on the firms' CAR, indicating an important role of psychology anticipation of investors in the stock market performance; (4) although not physically located in the supervised provinces, the downstream enterprises of the polluting firms suffer significantly from CEPI shock; (5) the effectiveness of CEPI supervision in the supervised provinces depends on the level of local environmental regulation and the ownership structure of the company. Private firms in the provinces with stronger environmental regulations suffer more from the CEPI shock; (6) the multivariate analysis shows that while enterprises with high ROE and financial leverage may be at risk of CAR loss, older, larger firms are less likely to experience CEPI shock; (7) the study of persistent effect reveals that the strike of CEPI supervision can last for at least 10 months after the event day and deterrent effect can be spread within the whole polluting industry.

In this paper, the authors only concentrate on the market reaction within 20 trading days after the event day. An analysis of long-term effects should be valuable to get a deeper knowledge of the capital market reaction to the CEPI policy. In addition, the paper only focuses on the first round of the first batch of CEPI. Since CEPI has been built as a constant regulation of local environmental performance, further study may need to track both the reaction of listed firms and investment behavior in the capital market.

Policy implications of the paper are as follows: First, for the policymakers, it is important to construct a constant environmental regulation system instead of a campaign movement. Second, for investors, as environmental issues are receiving increasing attention from both the government and the public, investment decisions should take into account firms' environmental performance, which can help reduce the risk from environmental regulations. Third, the firms in the polluting industry should take more action to reduce pollutant releases and adopt green technology, which is essential for sustainable development under environmental protection.

This paper contributes to the existing literature in the following aspects. First, the authors provide new evidence on the effects of environmental regulations as a shock to the stock market, which has been wildly concentrated in the literature about environmental policies evaluation and capital market reaction. Second, the authors supplement the literature on green finance and sustainability transformation, which has got increasing attention in recent years. Theoretically, by guiding investment and affecting the stock market performance, environmental regulations are considered to be an efficient way to stimulate polluting firms to transform into green development. The results of the paper support this intuition by showing that the CAR of the non-polluting firms in non-supervised provinces in fact benefit from the CEPI supervision.

COVID-19 disrupted the lives of consumers across the globe, and the retail sector has been one of the hardest hits. The impact of COVID-19 on consumers' retail choice behaviour and retailers' responses has been studied in detail through multiple lenses. Now that the effect of COVID-19 is abating, there is a need to consolidate the learnings during the lifecycle of COVID-19 and set the agenda for research post-COVID-19.

Scopus database was searched to cull out academic papers published between March 2020 and June 6, 2022, using keywords; shopping behaviour, retailing, consumer behaviour, and retail channel choice along with COVID-19 (171 journals, 357 articles). Bibliometric analysis followed by selective content analysis was conducted.

COVID-19 was a black swan event that impacted consumers' psychology, leading to reversible and irreversible changes in retail consumer behaviour worldwide. Research on changes in consumer behaviour and consumption patterns has been mapped to the different stages of the COVID-19 lifecycle. Relevant research questions and potential theoretical lenses have been proposed for further studies.

This paper collates, classifies and organizes the extant research in retail from the onset of the COVID-19 pandemic. It identifies three retail consumption themes: short-term, long-term reversible and long-term irreversible changes. Research agenda related to the retailer and consumer behaviour is identified; for each of the three categories, facilitating the extraction of pertinent research questions for post-COVID-19 studies.

The impact of stress on personal and work-related outcomes has been studied in the information systems (IS) literature across several professions. However, the cybersecurity profession has received little attention despite numerous reports suggesting stress is a leading cause of various adverse professional outcomes. Cybersecurity professionals work in a constantly changing adversarial threat landscape, are focused on enforcement rather than compliance, and are required to adhere to ever-changing industry mandates – a work environment that is stressful and has been likened to a war zone. Hence, this literature review aims to reveal gaps and trends in the current extant general workplace and IS-specific stress literature and illuminate potentially fruitful paths for future research focused on stress among cybersecurity professionals.

Using the systematic literature review process (Okoli and Schabram, 2010), the authors examined the current IS research that studies stress in organizations. A disciplinary corpus was generated from IS journals and conferences encompassing 30 years. The authors analyzed 293 articles from 21 journals and six conferences to retain 77 articles and four conference proceedings for literature review.

The findings reveal four key research opportunities. First, the demands experienced by cybersecurity professionals are distinct from the demands experienced by regular information technology (IT) professionals. Second, it is crucial to identify the appraisal process that cybersecurity professionals follow in assessing security demands. Third, there are many stress responses from cybersecurity professionals, not just negative responses. Fourth, future research should focus on stress-related outcomes such as employee productivity, job satisfaction, job turnover, etc., and not only security compliance among cybersecurity professionals.

This study is the first to provide a systematic synthesis of the IS stress literature to reveal gaps, trends and opportunities for future research focused on stress among cybersecurity professionals. The study presents several novel trends and research opportunities. It contends that the demands experienced by cybersecurity professionals are distinct from those experienced by regular IT professionals and scholars should seek to identify the key characteristics of these demands that influence their appraisal process. Also, there are many stress responses, not just negative responses, deserving increased attention and future research should focus on unexplored stress-related outcomes for cybersecurity professionals.

Limited evidence exists on bacha bazi, Afghanistan's steadily revived practice involving transgenerational same-sex relationships, despite its frequent association with violence towards young males, known as bacha bereesh. This paper aims to fill this critical gap.

The author conducted an integrative literature review using qualitative and quantitative secondary data. An ecological framework for violence was applied to the findings.

The findings offer a comprehensive overview of bacha bazi in its modern form, including the unique health needs, sexual practices, and gender identities and orientations of bacha bereesh. The author reveals how Afghan masculine identities and male-male sexual activity occur in relation to power structures and notions of honor. Numerous risk factors increasing bacha bereesh vulnerability for violence and socio-legal barriers constraining access to crucial services are also discussed.

Afghanistan's shame-based culture limits accurate data collection by obscuring the practice and stigmatizing bacha bereesh who serve in feminized roles.

The research highlights the inadequacies of applying Western gender-binary frameworks to bacha bazi. It contributes to our understanding of sexuality, gender, masculinity, and male-directed sexual violence within Afghan culture. These insights will help us better address the health needs of this underserved population.

The lack of evidence addressing these topics highlights our paper's originality, while the literature firmly linking violence to poor physical and psychological health outcomes emphasizes the importance of its contribution.

This paper aims to unveil the general nature of virtual chat groups in multi-ethnic societies like Nigeria towards knowing whether and how diversity inclusiveness codes of conduct are encouraged and managed among virtual chat group participants.

Data in this research was collected via five virtual focus groups of five to eight discussants each and was complemented by virtual field surveys. Responses were validated through verification of registered personal mobile phone numbers. Each design was implemented to cover Nigeria’s six geopolitical zones. The research was broadly framed – according to the uses and gratification theory, social inclusion hypothesis and utilitarian theory of ethics.

The research shows how virtual chat groups can enhance understanding of diversities. However, virtual chat-group outcomes are better managed if anticipated gratifications are predictable and based on the utilization of stated conduct codes.

Given Nigeria’s vast population, the sample size for this study is not adequate nor systematic enough towards generalizations. However, the diverse background of focus group discussants enhances the vista for understanding inclusive virtual chats in diverse societies. Moreover, the instruments of research data collection were validated.

This research points out that virtual chat groups’ codes of conduct are most effective when participants can anticipate collective gratifications. However, firmness and fairness in the implementation of code of conduct principles are essential for long-term virtual group chat sustenance.

Code of conduct principles are essential for the long-term virtual chat group sustenance. When this is achieved, some of the social problems of Nigeria may be solved, and the social, ethnic and religious differences may not hinder the proper development of the country.

The research exposes the nature and role of virtual chat group communication inclusivity codes of conduct amidst participants’ demographic diversity.

This paper aims to center the experiences of three cohorts (n = 40) of Black high school students who participated in a critical race technology course that exposed anti-blackness as the organizing logic and default setting of digital and artificially intelligent technology. This paper centers the voices, experiences and technological innovations of the students, and in doing so, introduces a new type of digital literacy: critical race algorithmic literacy.

Data for this study include student interviews (called “talk backs”), journal reflections and final technology presentations.

Broadly, the data suggests that critical race algorithmic literacies prepare Black students to critically read the algorithmic word (e.g. data, code, machine learning models, etc.) so that they can not only resist and survive, but also rebuild and reimagine the algorithmic world.

While critical race media literacy draws upon critical race theory in education – a theorization of race, and a critique of white supremacy and multiculturalism in schools – critical race algorithmic literacy is rooted in critical race technology theory, which is a theorization of blackness as a technology and a critique of algorithmic anti-blackness as the organizing logic of schools and AI systems.

The purpose of this study is to determine the interactions between factors such as organizational learning, feedback about errors, punitive response to errors and communication quality in hospitals in the Kingdom of Saudi Arabia and Colombia when adopting a culture of quality and safety (CQS) in patient care.

Based on a literature review, a self-administered questionnaire was developed and used to collect data from 417 Saudi respondents affiliated with hospitals and 483 Colombian respondents at the beginning of the pandemic. Structural equation modeling is used in this study to test the hypothesized relationships.

The results show a solid and significant predictive relationship between feedback about errors and the CQS in both countries (Colombia: b = 0.55, p < 0.001; KSA: b = 0.44, p < 0.001), but a very low and insignificant predictive relationship between no punitive response to errors and CQS (Colombia: b = –0.02, p > 0.05; KSA: b = 0.05, p > 0.05).

This study demonstrates the importance of organizational learning in fostering a CQS in the health-care sector in the Kingdom of Saudi Arabia and Colombia. Recent unprecedented policy actions motivated by the COVID-19 pandemic, such as social distancing, lockdowns and safety practices enforcement, have further highlighted this concern. Moreover, attention to the dimensions addressed in this study is required for accreditation purposes in organizations seeking to promote a CQS. Overall, this research highlights the vital role of safety and quality practices among health-care organizations, which has significant policy implications, especially in the current period of high uncertainty.

This paper contributes to the theory and practice in the health-care sector by extending the current knowledge of the impact of the quality of communications, non-punitive response to errors and feedback about errors in organizational learning and safety culture, and by presenting a novel, quantitative methodology seldom used for these topics.

Public food procurement (PFP) plays an important role in establishing agri-food systems. The study explores local food system stakeholders' response to PFP interventions by addressing the question of how PFP transforms agri-food systems and how this new agri-food ecosystem is governed.

This article presents and discusses a unique case study of Jeonbuk, a rural province in South Korea, which successfully transformed its agri-food system into an ecosystem through its sustainability-oriented innovations (SOIs) among born ecopreneur farmers. This case not only offers insights into a novel way to create value chains through legislative, executive and judicial governance but also extends the body of knowledge on agri-food systems by introducing the concept of an agri-food ecosystem.

The findings indicate the importance of the ecosystem governance and knowledge exchange among internal and external ecosystem stakeholders. In particular, PFP institutions play a crucial role in facilitating the operation of public meal centers and cooperation among actors.

Taking an ecosystem lens to agri-food systems may offer agricultural cooperatives a wider perspective and better understanding of the governance structures necessary to successfully execute public interventions. Lastly, the Korean case differs from other developing countries, but its role model qualities could help to implement successful school meal programs elsewhere.

This paper reviewed and applied a conceptual framework aimed at identifying the role of PFP institutions in the value chain governance by studying a case study of a South Korean local school meal program. The study further extends the agricultural cooperatives research and contributes to a better understanding of the role of a municipality and an agri-food intermediary in the governance process involving producers and kitchens.

This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research.

Based on legitimacy theory, the author conducts a structured literature review and includes 38 quantitative peer-reviewed empirical (archival) studies on specific determinants and consequences of sustainability and integrated reporting. The paper makes a clear distinction between analyses of reports due to readability, tone, similarity and specific topics. In line with prior studies, it is assumed that more readable reports with less tone and similarity relate to increased reporting quality.

In line with legitimacy theory, there are empirical indications that specific corporate governance variables, other firm characteristics and regulatory issues have a main impact on the quality of sustainability and integrated reporting. Furthermore, increased reporting quality leads to positive market reactions in line with the business case argument.

The author deduces useful recommendations for future research to motivate researchers to include ATA of sustainability and integrated reports. Among others, future research should recognize sustainable and behavioral corporate governance determinants and analyze other stakeholders’ reactions.

As both stakeholders’ demands on sustainability and integrated reporting have increased since the financial crisis of 2008–2009, firms should increase the quality of reporting processes.

This analysis makes major contributions to prior research by including both sustainability and integrated reporting, based on ATA. ATAs play a prominent role in recent empirical research to evaluate possible drivers and consequences of sustainability and integrated reports. ATA may contribute to increased validity of empirical–quantitative research in comparison to classical manual content analyses, especially due to future CSR washing analyses.