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Although the consequences of illicit financial outflows on the economies of the world continue to exert adverse impacts on many economies of the world, explanations regarding specific drivers of the illicit outflows remain divergent in the literature. This study aims to investigate the effect of financial liberalisation on illicit financial outflows in Africa. Furthermore, the study also examines the effect of macroeconomic stability and institutional quality on illicit outflows.

To achieve the objectives, the study uses a dynamic panel system generalised method of moments technique to analyse annual data from the period 1995 to 2015 of 22 African countries.

The results show that financial liberalisation helps to reduce illicit capital outflows. Furthermore, improved institutional quality is associated with lower levels of capital outflows, thus affirming the theoretical expectations that stable political environment boost investor confidence. Overall, the study show that financial liberalisation reduces illicit outflows. However, liberalisation without sound macroeconomic stability and institutional quality may avail opportunities for illicit outflows.

The main limitation of the study was lack of data that spans periods beyond 2015 for most of the variables on financial illicit flows. The available data sources could not test the objectives beyond 2015.

Current literature on the relationship between financial liberalisation and illicit fund outflows are generally conducted in the context implications on economic growth. However, beyond economic growth, financial liberalisation may impact on illicit financial outflows. Furthermore, other institutional and macroeconomic dynamics may influence illicit financial outflow, especially for developing economies in Africa.

While extant literature explores the influence of institutions on the national innovation system (NIS), most research has either focused on specific institutional aspects or treated institutions as a unified entity. This study aims to examine the effect of various institutional factors on a country’s NIS.

The conceptual model was empirically validated using regression analysis. The study sample comprised a total of 84 countries.

This study identifies and empirically validates a comprehensive set of institutional factors. It also highlights the significant institutional factors (including political stability, government effectiveness, ease of resolving insolvency and the rule of law) that can help improve a country’s NIS.

The research provides practical implications for organizations and policymakers seeking to understand and foster an innovative culture within the NIS. Policymakers are encouraged to develop a nurturing environment within the NIS by focusing on significant institutional factors. Organizations are encouraged to closely monitor developments in the NIS of a country to make informed strategic decisions at the business, corporate and international levels.

This study reviews the teaching of real estate in the USA for the first 100 years after the foundational curriculum was laid down in 1923 by three key institutions: the National Association of Real Estate Boards (NAREB), the Institute for Research in Land Economics and Public Utilities (The Institute) and the American Assembly of Collegiate Schools of Business (AACSB). Its line of investigative pursuit is the persistent lamentation by American real estate scholars that real estate is not getting the respect it deserves as an academic discipline compared to its peers in the school of business such as accounting, finance and marketing. The study addresses a fundamental question: What is the cause of this endless “search for a discipline”? This is motivated by the belief that identification of the root cause of this “search for a discipline” will lead to the requisite solution: the intellectual foundation of the real estate discipline.

The study used qualitative document analysis to review two primary documents published in 1959 as reports on business education in the USA: (1) Higher Education for Business, financed and sponsored by the Ford Foundation, and (2) The Education of American Businessmen – financed and sponsored by the Carnegie Corporation of New York. The impacts of the publications on the teaching of real estate to date have been reviewed in the context of scholarly actions and literature that has been generated in relation to the two documents.

The two primary documents impacted negatively on the teaching of real estate. The committee members who produced the two reports had indicated that real estate did not fit into the business curriculum hence should not be taught in business school. This conclusion led to unintended negative outcomes for real estate education. The negative impact of the reports arose principally because the teachers of real estate misinterpreted the outcome to mean that they should tweak the real estate curriculum to fit in the pedagogical framework of the business school. This reaction is responsible for perpetuating the identity crisis that has plagued real estate as an academic discipline since its inception as a subject of study in 1923. Secondly, at the inception of the real estate education in 1923, while the AACSB accepted real estate as a discipline in the school of business, Richard T. Ely wrote the curriculum under land economics which has led to the persistent collegiate dilemma regarding the teaching of the discipline.

The study sheds light on the situation of business education in the USA and AACSB-accredited colleges internationally. It draws attention to the incoherent body of knowledge of business education and will help schools of business to redesign their curricula to include course contents that rightly reflects the business oriented academic disciplines.

The study is timely as it has been done 100 years since the development of the first standard collegiate real estate curriculum following the 1923 conference at Madison. The study has reviewed the first 100 years in terms of the persistent quest: “in search of a discipline”. In so doing, it has uncovered the root cause of this search during the first centennium; and to end the search, it proposes that real estate should not be taught as a business discipline.

In marketing and consumer research, the study of Indigenous ideas and rituals remains limited. The authors present an Indigenous-informed study of consumption rituals co-produced with members of the Shipibo–Konibo Indigenous group of the Peruvian Amazon. Specifically, the authors worked with the Comando Matico, a group of Shipibos from Pucallpa, Peru. This study aims to investigate how Indigenous spiritual beliefs shape health-related consumption rituals by focusing on the experience of the Shipibos and their response to COVID-19.

Drawing upon the principles of Indigenous research, the authors co-produced this study with the Comando Matico. The authors collaboratively discussed the research project’s design, analysed and interpreted data and co-authored this study with members of the Comando Matico. This study uses discourse analyses. The corpus of discourse is speech and text produced by the Comando Matico in webinars and online interviews during the COVID-19 pandemic. The full and active participation of the Comando Matico informed the discourse analysis by ensuring Indigenous knowledge, and worldviews were infused throughout the process.

The authors foreground how Indigenous spiritual beliefs act as a force that imbues the knowledge and practice of health, wellbeing and illness, and this process shapes the performance of rituals. In Indigenous contexts, multiple spirits coexist with consumers, who adhere to specific rituals to respond to and relate to these spirits. Indigenous consumption rituals involve the participation of non-human beings (called rao, ibo, yoshin and chaikoni by the Shipibos) and this aspect challenges the traditional notion of rituals and ritual elements in marketing.

The authors demonstrate how Indigenous spiritual beliefs shape consumption rituals in the context of health and draw attention to how the acknowledgement of alternative ontologies and epistemologies can help address dominant hierarchies of knowledge in marketing theory.

To date, little research has been undertaken to test the effectiveness of team coaching, with past work focusing on models, frameworks and competencies. This study aimed to examine the effectiveness of team coaching within real world organizational teams and its impact on individual perceptions of team cohesion and psychological safety.

A randomized control trial (RCT) using the comparable interventions: (1) team coaching (intervention) and (2) team facilitation (control) was employed with multiple teams and multiple facilitators, measuring the impact on team cohesion and psychological safety.

The data indicate participants engaging in the team coaching intervention made greater gains in terms of their individual perceptions of psychological safety and team cohesion than individuals who received the team facilitation intervention (T1–T2).

Facilitators should apply a team coaching approach when seeking to address issues of cohesion and psychological safety within workplace teams.

This study provides the first evidence, using an RCT method, of the effectiveness of team coaching as a workplace intervention for enhancing individual perceptions of psychological safety and team cohesion.

This paper posits the need for English language arts (ELA) teachers to foster students’ use of languaging about their relations with ecosystems and peers, leading to their engaging in collective action to critique and transform status-quo systems impacting the climate crisis.

This paper reviews the current theory of languaging theory and research that focuses on the use of languaging to enact relations with ecosystems and others and voice emotions for transforming communities and reducing emissions contributing to climate change.

This review of languaging theory/research leads to identifying examples of teachers having students critique the use of languaging constituting status quo energy and community/transportation systems, respond to examples of characters using languaging in literary texts, using languaging in discussing or writing about the need to address climate change, critiquing languaging in media promoting consumption, using media to interact with audiences and using languaging through engaging in role-play activities.

This focus on languaging in ELA classrooms is a unique perspective application of languaging theory, leading students to engage in collective, communal action to address the climate crisis.

This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.

I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.

This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.

Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.

This study aims to investigate the relationship between the Chief Executive Officers (CEOs’) masculinity, CEO characteristics (accounting background, turnover and ethnicity/race) and earnings management (EM) in Malaysia. It also examined the moderating effect of the CEOs’ ethnicity/race (Bumiputera and non-Bumiputera) on the relationship between CEO masculinity and EM.

The analyses were based on a panel data set of 260 corporates listed on the Bursa Malaysia from 2009 to 2019. Python/code was used to calculate the facial width-to-height ratio (fWHR), while testosterone (TESTN) was calculated based on CEO age and fWHR. To estimate the results, panel data analysis with a fixed effect model was used.

The result shows that fWHR and TESTN have a significant positive effect on EM. CEO race has a significant impact on EM, implying that non-Bumiputera CEOs are more likely to be associated with EM. There was no statistically significant evidence that race moderates the relationship between CEO masculinity and EM.

The research contributes to the growing evidence in the field of neuroscience that it is possible to infer aspects of an individual’s behavior based on their facial structure and their TESTN levels. The findings provide new evidence supporting Malaysian Government policies in reducing masculinity on boards of directors and senior executive positions, which will positively affect the integrity of financial reports.

To the best of the authors’ knowledge, it is the first research to explain whether the ethnicity/race of CEOs is related to EM and whether it has a significant moderate effect on the relationship between masculinity and EM.

This study aimed to examine the influence of psychological capital on the students' academic success in a PhD journey in Tanzania.

A cross-sectional survey design was used and data were collected through structured questionnaires from 200 PhD students in Tanzania. Confirmatory factor analysis was used to test the measurement model. The hypotheses were empirically tested using structural equation modeling (SEM).

The findings affirm that psychological capital in terms of hope, self-efficacy, resilience and optimism are significant predictors of students' academic success in a PhD journey.

To the best of the authors' knowledge, this paper is among the first to comprehensively examine the influence of psychological capital on students' academic success in PhD studies. Previous studies have primarily focused on the undergraduate level. Additionally, this study extends the applicability of conservation of resource (COR) theory to the context of PhD students, demonstrating that psychological capital serves as a crucial resource for them to achieve success in their PhD studies.

Although women-owned small and medium enterprises (SMEs) represent only 21.1% of all SMEs in South Africa, they play a fundamental role in the SME sector in terms of job creation, employment and poverty alleviation that is critical for economic growth. This study aims to explore (FFIs) financing of women-owned SMEs in South Africa from a credit provider perspective (supply-side).

A qualitative research approach positioned in the interpretivistic research paradigm was used to accomplish this study objectives. The five-step process of content analysis proposed by Terre Blanche, Durrheim and Kelly was used to analyse the qualitative data collected from the 16 participants via semi-structured in-depth interviews.

The findings reveal that FFIs are willing to finance women-owned businesses provided they can contribute a reasonable percentage of the equity capital and a first-class collateral. Lack of equity, business experiences and first-class collateral are the most serious challenges faced by FFIs when considering lending to women-owned SMEs.

This study investigated the financing of women-owned SMEs in South Africa from a supply-side perspective, compared to other studies that used quantitative methodology. This study findings provide insights into how FFIs perceive financing women-owned SMEs, women-owned SMEs credit approval rate, the factors that influence the willingness of FFIs to provide credit to women-owned SMEs and the challenges experienced by FFIs in financing women-owned SMEs.