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The purpose of this paper is to investigate, in an Egyptian context, the external auditor type (Big 4 vs local) implications on reporting quality proxied by discretionary accruals (DA) and also examine whether auditor type impacts the market’s pricing of DA, where pricing is considered a proxy for the perceived DA quality.

The sample period is 2012–2015, that is meant to be post the Egyptian revolution financial crisis; all Egyptian stock exchange (EGX) listed firms (except banks and financial institutions) are considered. DA are estimated using modified Dichev and Dechow’s (2002) model (McNicholas, 2002). Ordinary least squares regression tests are used to investigate the external auditor type implications on DA level and the related EGX investors’ pricing.

The findings generally show the external auditor’s minimal role in mitigating DA. Moreover, the findings reflect the EGX investors’ negligence and/or lack of confidence in regards to DA and external auditor type factors in stock pricing.

The paper findings highlight to regulators the need for effective monitoring of audit firms earnings management mitigation performance to help reinforce investor confidence in financial reporting quality.

This paper is the first that investigates the external auditor monitoring mechanism implications on investors’ perceptions of earnings quality in Egypt. The paper findings would provide important contributions, particularly post the Egyptian revolution crisis, where the EGX market is trying to restore the investors’ confidence.

This paper aims to investigate whether the value relevance of accounting information has been affected by the occurrence of the Egyptian revolution financial crisis. More specifically, this paper examines the value relevance changes of three key accounting constructs: operating cash flow, normal non-discretionary accruals and discretionary accruals before and after the Egyptian revolution crisis.

Ordinary Least Squares (OLS) regression is used to examine the changes in earnings value relevance across before and after the Egyptian revolution crisis. The performance matched Jones model (Kothari et al., 2005) is used to estimate the discretionary accruals.

After the Egyptian revolution financial crisis, the discretionary accruals (DAC) information value has significantly improved. However, the non-discretionary earnings components (OCF and NDAC) have minimal changes. The evidence of further analysis indicates that managers are using the discretionary accruals to signal the future adding value investments that respond optimally to changes in discount rates.

The paper extends the literature debate about earnings management over a financial crisis; the findings provide implications for regulatory bodies that could learn how the common incentives of firms to attract potential investors during a crisis could lead them to provide a high-quality financial reporting.

Using data from the Egyptian market, the paper fills a research gap by examining the value relevance of earnings and tests whether the revolution crisis has influenced earnings reporting and firms’ values from a relatively developing country with special institutional and enforcement backgrounds.

The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices.

This study uses archival data from the largest (top) 100 listed companies on the Egyptian Stock Exchange (EGX 100). Corporate governance attributes are captured by ownership structure (free float, managerial ownership, government ownership) and board of directors' structure (board size, board independence, CEO‐chair duality). Empirical models are used to estimate the effects of these attributes on the propensity, content, presentation, and overall comprehensiveness of CIR.

The results of this study indicate mixed effects of governance attributes on the choice to adopt CIR and its quality. The results from the Binary Logistic Regression suggest that Egyptian companies with greater (less) ownership dispersion, managerial ownership, governmental ownership, and (board independence) are more likely to adopt CIR. On the other hand – and as revealed by the seemingly unrelated regressions – among CIR companies those with greater (less) ownership dispersion, board size (governmental ownership), and (board independence) have more comprehensive CIR.

This study extends the relatively limited research on the effects of corporate governance and CIR in emerging markets. The study contributes to this literature by demonstrating how corporate governance attributes affects the choice to adopt CIR disclosure practices and the level of its quality in an emerging market such as Egypt.

The research investigates the effectiveness of the performance measurement alignment approach which claims that measurement diversity (multiple performance measures) should be aligned with organisational contingencies to enhance organisational performance.

The theoretical framework is contingency theory. The study is an empirical investigation of the indirect relationship between three contextual factors (business strategy, information technology and organisation size) and organisational performance via multiple performance measures. The results are derived from cross-sectional questionnaire survey data from 132 Libyan companies (response rate of 61%). For data analysis, the research uses mediation regression analysis via Preacher and Hayes' (2004) macro.

There is a significant indirect effect of business strategy and information technology, but not organisation size, on organisational performance. The measurement diversity approach plays a core mediating role in the relationship between the contingencies and organisational performance.

The study helps to provide a better understanding of the usefulness of the fit/match between contingencies and Multiple Performance Measures in improving organisational performance.

The empirical evidence supports the central proposition of contingency theory that there is no universally appropriate performance measurement system which applies equally to all organisations in all circumstances. It also provides evidence relating to non–manufacturing and an emerging market context. This research significantly extends the relevant literature by highlighting the relationship between information technology, multiple performance measures and organisational performance. This study is the first to use Preacher and Hayes' (2004) macro to analyse mediation design in the field of contingency-based performance measurement.

The application of integrated project delivery (IPD) in conjunction with building information modeling (BIM) and Lean Construction (LC) as the efficient method for improving collaboration and delivering construction projects has been acknowledged by construction academics and professionals. Once organizations have fully embraced BIM, IPD and LC integration, a measurement tool such as a maturity model (MM) for benchmarking their progress and setting realistic goals for continuous improvement will be required. In the context of MMs literature, however, no comprehensive analysis of these three construction management methods has been published to reveal the current trends and common themes in which the models have approached each other.

Therefore, this study integrates systematic literature review (SLR) and thematic analysis techniques to review and categorize the related MMs; the key themes in which the interrelationship between BIM, IPD and LC MMs has been discussed and conceptualized in the attributes; the shared characteristics of the existing BIM, IPD and LC MMs, as well as their strengths and limitations. The Preferred Reporting Items for Systematic Reviews (PRISMA) method has been used as the primary procedure for article screening and reviewing published papers between 2007 and 2022.

Despite the growth of BIM, IPD and LC integration publications and acknowledgment in the literature, no MM has been established that holistically measures BIM, IPD and LC integration in an organization. This study identifies five interrelated and overlapping themes indicative of the collaboration of BIM, IPD and LC in existing MMs' structure, including customer satisfaction, waste minimization, Lean practices and cultural and legal aspects. Furthermore, the MMs' common characteristics, strengths and limitations are evaluated to provide a foundation for developing future BIM, IPD and LC-related MMs.

This paper examines the current status of research and the knowledge gaps around BIM, IPD and LC MMs. In addition, the highlighted major themes serve as a foundation for academics who intend to develop integrated BIM, IPD, and LC MMs. This will enable researchers to build upon these themes and establish a comprehensive list of maturity attributes fulfilling the BIM, IPD and LC requirements and principles. In addition, the MMs' BIM, IPD and LC compatibility themes, which go beyond themes' intended characteristics in silos, increase industry practitioners' awareness of the underlying factors of BIM, IPD and LC integration.

This review article is the first of a kind to analyze the interaction of IPD, BIM and LC in the context of MMs in current AEC literature. This study concludes that BIM, IPD and LC share several joint cornerstones according to the existing MMs.

The purpose of this study is to empirically investigate the mediating role of knowledge management (KM) in the linkage between organizational factors, namely, organizational culture (OGCUL) and leadership and management support (LMS) and innovation in medium- and large-scale manufacturing firms in Ethiopia.

A sample of 200 firms has been used to gather data using simple random sampling and to test the proposed hypotheses. Structural equation modeling and cross-sectional design were used to analyze the data using LISREL 8.80 SIMPLIS program software tool.

Organizational factors (i.e. OGCUL and LMS) are positively associated with KM and innovation. KM constructs, namely, knowledge sharing, knowledge conversion and knowledge storage, have a significant positive influence on innovation. Knowledge sharing mediates the relationship between organizational factors and innovation.

This study has three potential limitations: first, this study is based on a cross-sectional research design. Future research should include longitudinal design to get in-depth insights into the causal inferences. Second, only a few Ethiopian medium- and large-scale manufacturing firms were included in the sample. As a suggestion for future research, other researchers can include small-scale enterprises using large sample sizes and should examine the effects of organizational factors, KM and innovation across different industries. Finally, this study has only focused on investigating the mediating role of knowledge sharing between organizational factors and innovation. Future research should test the mediating role of the KM process and its constituents (knowledge acquisition, knowledge conversion, knowledge sharing and knowledge storage) between organizational factors and specific aspects of innovation to gain a full understanding of the critical role of KM in organizational innovation.

The findings of this study would serve as a guide for policy-makers and managers of manufacturing firms in developing countries in the formulation of policies and long-term strategies. It may also provide a better understanding of the causal relationship between organizational factors, KM and innovation, which in turn has value to directors and managers in manufacturing firms in developing countries as a reference for building a good OGCUL, serving as practical guidance for effective leadership and providing organizational or management support. Specifically, the findings would have the following practical implications: first, firms need to have a combination of KM processes (such as acquisition, storage, sharing and conversion). In practice, developing countries such as Ethiopia have based their innovation strategy on knowledge and technology acquisition through encouraging foreign direct investment. It is not in doubt that Ethiopia has been benefiting from the strategy as a lot of foreign companies have opened their subsidiaries in the country. However, in the authors’ view, more emphasis on knowledge acquisition strategy would not take a firm a long time to sustain its innovative activity because it is likely available to firms operating in the same industry, as well as it may hurt a firm’s competitive advantage. In addition, by its nature, knowledge may not be retained for future use; it may expire soon. Second, the current highly impulsive and rapid change in the business environment changes the way firms have to operate and deliver products or services. Knowledge (both tacit and explicit) is a resource that can provide a competitive advantage if used well for the intended purpose. In real practice, firms often face challenges in determining where to get knowledge from and how to value or manage it. Besides, knowledge can be obtained from three sources: knowledge can exist in individuals’ minds (skills, experience, ideas and insight); knowledge can dwell in a group, which we can call collective knowledge (a team of scientists or researchers); and knowledge can be embodied in an organization's systems, tools, procedures, policies, etc. Knowledge cannot be a valuable resource unless it is obtained and used in designing or producing a product or service. To integrate knowledge with business strategies, there should be a platform or framework that helps to manage it properly. Firm managers, policy-makers and other concerned bodies would consider the three sources of knowledge to foster innovative activities and obtain a competitive advantage. In addition, the authors recommend more emphasis be placed on firm-specific factors (such as OGCUL, leadership, management support and KM) to enhance the innovative capacity of a firm. Finally, the most critical issue to be raised while designing an innovation strategy would be employees’ willingness and passion to collaborate with others to develop new ideas, share ideas or implement policies. As knowledge resides in individuals’ minds, the knowledge holder should have a passion to share it with those working with him or her. In practice, knowledge sharing depends extremely on the passion and voluntariness of the two parts: knowledge provider and receiver. Therefore, firm managers would design a platform on how to motivate individuals to share their skills, experience and ideas with others through providing incentive packages, punishment and commitment. In this regard, the authors believe that the results would help individuals who are in the position to manage or regulate the manufacturing sector in designing innovation policies, KM policies or technology management policies and business strategies.

This study provides new empirical insight into the relationships between organizational factors (such as OGCUL and LMS), KM and innovation in a large sample of firms. To date, the empirical research on these relationships has been mainly limited to descriptive case studies (Chen and Huang, 2009; Zack et al., 2009; Donate and Guadaumillas, 2011), and there is thus a lack of empirical evidence with large samples of firms. Furthermore, there is a scarcity of studies investigating the relationship between organizational factors, KM and innovation in developing countries, especially in Ethiopia. This paper intends to fill this gap and nurture future research studies in the area.

Cyber-enabled crimes are on the increase, and law enforcement has had to expand many of their detecting activities into the digital domain. As such, the field of digital forensics has become far more sophisticated over the years and is now able to uncover even more evidence that can be used to support prosecution of cyber criminals in a court of law. Governments, too, have embraced the ability to track suspicious individuals in the online world. Forensics investigators are driven to gather data exhaustively, being under pressure to provide law enforcement with sufficient evidence to secure a conviction.

Yet, there are concerns about the ethics and justice of untrammeled investigations on a number of levels. On an organizational level, unconstrained investigations could interfere with, and damage, the organization's right to control the disclosure of their intellectual capital. On an individual level, those being investigated could easily have their legal privacy rights violated by forensics investigations. On a societal level, there might be a sense of injustice at the perceived inequality of current practice in this domain.

This paper argues the need for a practical, ethically grounded approach to digital forensic investigations, one that acknowledges and respects the privacy rights of individuals and the intellectual capital disclosure rights of organizations, as well as acknowledging the needs of law enforcement. The paper derives a set of ethical guidelines, and then maps these onto a forensics investigation framework. The framework to expert review in two stages is subjected, refining the framework after each stage. The paper concludes by proposing the refined ethically grounded digital forensics investigation framework. The treatise is primarily UK based, but the concepts presented here have international relevance and applicability.

In this paper, the lens of justice theory is used to explore the tension that exists between the needs of digital forensic investigations into cybercrimes on the one hand, and, on the other, individuals' rights to privacy and organizations' rights to control intellectual capital disclosure.

The investigation revealed a potential inequality between the practices of digital forensics investigators and the rights of other stakeholders. That being so, the need for a more ethically informed approach to digital forensics investigations, as a remedy, is highlighted and a framework proposed to provide this.

The proposed ethically informed framework for guiding digital forensics investigations suggests a way of re-establishing the equality of the stakeholders in this arena, and ensuring that the potential for a sense of injustice is reduced.

Justice theory is used to highlight the difficulties in squaring the circle between the rights and expectations of all stakeholders in the digital forensics arena. The outcome is the forensics investigation guideline, PRECEpt: Privacy-Respecting EthiCal framEwork, which provides the basis for a re-aligning of the balance between the requirements and expectations of digital forensic investigators on the one hand, and individual and organizational expectations and rights, on the other.

This article explores the adoption of a transcultural education approach, rather than multicultural or intercultural education, and the implications this would have for educational practice. With the multiple issues associated with multicultural and intercultural education, the authors emphasize the need for a definitive definition of the term “transcultural” in the educational literature, as well as a new model of transcultural education. Addressed in the article are: (a) the contribution of transdisciplinary teaming to the definition and practice of transcultural education; (b) the meaning of “trans” in the term, transcultural; (c) a discussion of culture and individuality related to education; and (d) possible conclusions to facilitate dialogue regarding the future of transcultural education. Twelve vignettes are included to provide real world examples of the need for a paradigm of transcultural education.

This paper presents recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts.

This paper introduces and annotates English-language periodical articles, monographs, dissertations, reports and other materials on library instruction and information literacy published in 2020.

The paper provides a brief description of all 440 sources and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians, researchers and anyone interested in a quick and comprehensive reference to literature on library instruction and information literacy.

This paper aims to examine the current technology acceptance model (TAM) in the field of mixed reality and digital twin (MRDT) and identify key factors affecting users' intentions to use MRDT. The factors are used as a set of key metrics for proposing a predictive model for virtual, augmented and mixed reality (MR) acceptance by users. This model is called the extended TAM for MRDT adoption in the architecture, engineering, construction and operations (AECO) industry.

An interpretivist philosophical lens was adopted to conduct an inductive systematic and bibliographical analysis of secondary data contained within published journal articles that focused upon MRDT acceptance modelling. The preferred reporting items for systematic reviews and meta-analyses (PRISMA) approach to meta-analysis were adopted to ensure all key investigations were included in the final database set. Quantity indicators such as path coefficients, factor ranking, Cronbach’s alpha (a) and chi-square (b) test, coupled with content analysis, were used for examining the database constructed. The database included journal papers from 2010 to 2020.

The extant literature revealed that the most commonly used constructs of the MRDT–TAM included: subjective norm; social influence; perceived ease of use (PEOU); perceived security; perceived enjoyment; satisfaction; perceived usefulness (PU); attitude; and behavioural intention (BI). Using these identified constructs, the general extended TAM for MRDT in the AECO industry is developed. Other important factors such as “perceived immersion” could be added to the obtained model.

The decision to utilise a new technology is difficult and high risk in the construction project context, due to the complexity of MRDT technologies and dynamic construction environment. The outcome of the decision may affect employee performance, project productivity and on-site safety. The extended acceptance model offers a set of factors that assist managers or practitioners in making effective decisions for utilising any type of MRDT technology.

Several constraints are apparent due to the limited investigation of MRDT evaluation matrices and empirical studies. For example, the research only covers technologies which have been reported in the literature, relating to virtual reality (VR), augmented reality (AR), MR, DT and sensors, so newer technologies may not be included. Moreover, the review process could span a longer time period and thus embrace a fuller spectrum of technology development in these different areas.

The research provides a theoretical model for measuring and evaluating MRDT acceptance at the individual level in the AECO context and signposts future research related to MRDT adoption in the AECO industry, as well as providing managerial guidance for progressive AECO professionals who seek to expand their use of MRDT in the Fourth Industrial Revolution (4IR). A set of key factors affecting MRDT acceptance is identified which will help innovators to improve their technology to achieve a wider acceptance.