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The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

The study endeavours to bring out a critical synthesis of the effect of quality of financial reporting in the BRICS (Brazil, Russia, India, China, and South Africa) countries pertaining to the International Financial Reporting Standards (IFRS) adoption. BRICS is the group composed by the five major emerging countries, which together represent about 42% of the population, 23% of gross domestic product (GDP), 30% of the territory, and 18% of the global trade. The study synthesised 57 quantitative, qualitative, and theoretical studies between the period 2005 and 2020. The findings reflect that the BRICS countries are far way behind with the qualitative and quantitative outcomes on IFRS adoption, which may be on a voluntary basis or mandatory basis. However, there are mixed revelation based on the implications of the domestic convergence of standards with IFRS, which demonstrate that 15 papers’ results revealed a negative impact.

This paper discusses a pedagogical approach that incorporates multiple critical topics in the accounting curriculum using an integrated tax research case. Our approach is designed to develop students research, data management and analysis, critical thinking, decision-making, and professional communication skills. These goals are achieved through the use of an integrated assignment requiring students to conduct research, decide how to use an assortment of information sources, conduct analysis of data and business documents, and arrive at and communicate a conclusion. The key issue is reasonable compensation, a highly litigated tax issue which requires students to identify relevant authority found across many court cases. The use of a closely held business with multiple family members with different fact patterns exposes students to different outcomes with a varying degree of complexity. Students must analyze business documents and firm- and industry-level data to determine the appropriate tax treatment. Further, the case scenario exploits the fact that reasonable compensation is a tax issue in which circuit courts have ruled differently on the same issue, requiring in-depth research and interpretation of primary authority. Students are also exposed to differing outcomes based on entity type. We provide discussion of our multiple implementations and student questionnaire results to support the efficacy of our approach. We have prepared resources to help instructors implement this pedagogical approach, including a completed data analysis, supporting summary tables, and an in-depth discussion of the primary authority related to reasonable compensation.

The goal of this chapter is to respond to the theoretical inquiries by scholars who are interested in how the public–private partnership (PPP) models adapt to China’s context where political power dictates economic strategies. We also want to provide suggestions to policy designers who aim to promote a sustainable investment environment for domestic and international investors. We review the literature that explains the upside and downside of PPP projects in contemporary China. (1) We classify the trajectory of PPP evolution into four phases, i.e., emergence, growth, recession and revival. (2) We note that private companies take a disadvantageous position in the partnership compared with governments and state-owned enterprises because of a lack of specialized legislation, unequal competition between private companies and state-owned enterprises and the opposition from the civic society. (3) We identify political risks as the most influential risks. Political risks also lead to the misallocation of other risks between public and private parties that contributes to the high failure rate of China’s PPP projects. Based on these findings, we recommend governments to draft specialized legislation, stabilize the political environment and provide favourable subsidies to local governments to limit the risks involved in PPP projects. We also advise private enterprises and state-owned enterprises to focus on negotiating over task and risk division with governments when they make decisions to participate in PPP projects. This full review of studies on PPP development in China provides reliable recommendations to scholars, governments and enterprises.

The purpose of this research is to conduct a literature review on the evolution, antecedents, and outcomes of luxury consumption (LC). To accomplish our goal, we used a combination of bibliometrics and systematic approaches to review 165 articles published between 1998 and 2019. The investigation revealed that the evolution of LC is mostly driven by consumer motivation and is influenced by cultural and psychological variables. Furthermore, we explored the aforementioned antecedents of LC along four major axes. Antecedents related to (1) individual characteristics, (2) brand components, (3) cultural and social values, and (4) organizational strategies. Furthermore, based on the outcomes of LC, we found two categories (individual traits and social values). The chapter concludes by proposing a broader research agenda for the future.

To date, intersectional feminist criminological enquiry concerned with exploring junctions of gender and ethnicity amongst incarcerated women, has mainly come from studies undertaken in western nations. In this chapter, we present findings from research undertaken in Thailand that explored incarcerated ethnic minority women’s backgrounds, situational contexts surrounding their criminalization and criminal justice system experiences, with particular attention paid to women’s time in prison. Our purpose was to examine how gender and ethnicity intersected, impacting the lived experiences of criminalized ethnic minority women before and during their incarceration. Findings revealed the ways in which these women are marginalized inside and outside prison walls. On the outside, the women struggled with patriarchal systems of power, both within and beyond their communities. They were subjugated as women and by discourses of ethnic othering. Under-education, poverty, living with state, community, familial and intimate partner violence, trauma, and other adversity were key aspects of the women’s pre-prison lives and created the contexts from which they came into conflict with the law. The women faced challenges in accessing justice and, once imprisoned, gender and ethnicity intersected in several domains, to impact their carceral experiences.

In this chapter, we discuss teaching physical education to Black male students in urban schools. We present a brief account of the history and status of physical education and specifically examine school physical education, particularly for Black male students in urban geographical contexts. We also offer strategies to counter the narrative of Black male school failure and present strategies for addressing the needs of urban teachers and Black male students.

This conceptual chapter aims to understand the role of artificial intelligence (AI) in value co-creation phenomena in a healthcare service ecosystem, through a literature review and the definition of a conceptual framework. AI, as an operant resource, can stimulate a completely patient-centered, adaptive and resilient healthcare system, and governance models in healthcare based on data-driven decision-making (DDDM), ensuring faster choices, more timely diagnosis and more personalized treatment paths. However, the full implementation of AI in healthcare is inhibited by some frictions, mainly related to the risk that the AI black box may generate an inadequate automatic decision, also due to the quality of data used, often partial and unstructured given the reluctance to share them by patients concerned by privacy threats. The co-design (multi-part and multi-level) of a predictive decision model based on the functional transparency of the AI algorithm would allow for augmented decision as result of an effective human–machine interaction. Healthcare actors could thus make decisions using the information detected by the software (based on clear cause-and-effect correlations and modifiable variables in case of mistakes), integrated with their professional knowledge. This would also help to strengthen the patient’s perception of the decision’s reliability and accuracy and the safety of the tool (factors that can affect his/her trust). AI may be considered as a driver for value co-creation in healthcare, thanks to transparency. It would allow the promotion of collaborative behaviors involving actors by generating new institutions and new resource integration practices among them.

We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.