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The purpose of the article is (1) to find out whether students instructed with Computer-Assisted Simulation Learning Games (CASLGs) will improve in their scholarly learning outcomes and (2) to ascertain if the biological construct of sex will affect students scholarly learning outcomes.

The study was experimental. The study sample comprised 120 students from four schools. The study instrument was the Scholarly Learning Outcomes Test (SLOT), drawn from the school syllabus. The study lasted six weeks. Before the experimentation, the students were pre-tested using the Scholarly Learning Outcomes Test (SLOT. After which, students were posttested to ascertain students' scholarly learning outcomes. The statistical mean was employed to analyse data generated from the pretest and posttest to provide answers for the research questions, while analysis of covariance (ANCOVA) statistics was utilised to test the hypotheses.

The results show that CASLGs improved students' scholarly learning outcomes more than the face-to-face instructional approach and the biological construct of sex is of no effect on students' scholarly learning outcomes.

First, in performing the study, the regular instructors/teachers were utilized. The personalities of these instructors were not considered or scrutinized; this might have impacted the research outcomes.

Implications for future studies: One advantage is that it is part of a bigger initiative in which there are extra sources of data to study. This information or data from this study would help to throw further light on the predictors of student scholarly learning outcomes in the near future. One implication of this study rests on the confirmation that activity-based strategies such as CASLGs enhance students' scholarly learning outcomes.

This study is a product of the author’s doctoral thesis. It is the outcome of the investigation carried out by the author for the award of PhD; therefore, it is original. The study’s results are of immense value because they contributed to knowledge in the area of computer-based learning games.

This article aims to advance the literature on the effects of corruption and its relationship to human rights violations. The article also presents an overview of existing legislative measures as well as those expected to be implemented at the national level to tackle corruption and its impacts on fundamental rights.

The study draws on the literature that addresses the relation between corruption and human rights, and analyses a single well-known case in Brazil (Operation Car Wash) in order to discuss both the violation of citizens’ political rights and of those being investigated.

The article suggests that the Brazilian State has failed to guarantee fundamental rights as well as to effectively control electoral corruption. By exploring the complex structure of illegal campaign financing in Brazil, the article exposes how Operation Car Wash evidenced the violation of both of the right to participate public affairs and to vote in authentic elections in Brazil.

Considering that the literature shows it is difficult to link the breaches of human rights with incidences of corruption, this article debates the macro context in which the Car Wash case is inserted and demonstrates the evidence that link the corrupt acts involved in this operation to the violation of specific fundamental human rights: the political rights.

The purpose of this paper is to explore and establish the contours of trust in learning analytics and to establish steps that institutions might take to address the “trust deficit” in learning analytics.

“Trust” has always been part and parcel of learning analytics research and practice, but concerns around privacy, bias, the increasing reach of learning analytics, the “black box” of artificial intelligence and the commercialization of teaching and learning suggest that we should not take stakeholder trust for granted. While there have been attempts to explore and map students’ and staff perceptions of trust, there is no agreement on the contours of trust. Thirty-one experts in learning analytics research participated in a qualitative Delphi study.

This study achieved agreement on a working definition of trust in learning analytics, and on factors that impact on trusting data, trusting institutional understandings of student success and the design and implementation of learning analytics. In addition, it identifies those factors that might increase levels of trust in learning analytics for students, faculty and broader.

The study is based on expert opinions as such there is a limitation of how much it is of a true consensus.

Trust cannot be assumed is taken for granted. This study is original because it establishes a number of concerns around the trustworthiness of learning analytics in respect of how data and student learning journeys are understood, and how institutions can address the “trust deficit” in learning analytics.

Written communication differences across cultures can set the tone for effective or disastrous business relationships. Although English has been the go-to language in business, managers from different countries can significantly differ in how they convey the firms' information. This study explored these differences by examining the documentation presented by foreign corporations as part of their initial public offering (IPO) in the USA, particularly Chinese firms.

This work examined cultural-related differences in written communications by looking at foreign corporations' descriptions of their strengths, strategies and challenges included in F-1 documents submitted to the Securities and Exchange Commission as part of the IPO process. The sample consisted of 97 American depositary receipts (ADRs) identified in the Bank of New York Mellon's ADR directory from 2003 to 2015.

This study found that Chinese firms significantly differ from other countries' firms in depicting their strengths, strategies and challenges.

Limitations have to do with the sample size. Future research may address this by considering other depositary markets, not just the USA.

The results will be significant for potential ADRs investors; they must be conscious of these differences in the written documentation submitted by Chinese firms compared to other foreign firms. The market should also be aware of these differences, as the Chinese seem less open to sharing information about the under spinning of their operations and financial prospects.

The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.

The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.

The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.

The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.

The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.

The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.

Negative disclosure tone in 10-K annual reports has economic consequences, yet relatively little is known about how it is generated. Boards of directors play an important governance role with respect to mandatory disclosures and personally sign off on Form 10-K, leading us to expect directors to influence financial reporting narratives. This study investigates whether the negative tone of firms' narrative annual report disclosures is associated with the human and social capital of its board of directors.

Multivariate regression analyses of negative disclosure tone (Loughran and McDonald, 2011) on board members' average age, gender, education, financial expertise and turnover is performed. A host of supplemental tests to corroborate our primary analysis, including using Sarbanes-Oxley's financial expert mandate as an exogenous shock to board composition, impact threshold for a confounding variable, placebo analysis, portfolio tests of more and less negative disclosing firms and portfolio tests of “loud” versus “quiet” boards are conducted.

Evidence that directors' gender, education, financial expertise and board turnover are associated with more negative disclosure tone, while directors' age is associated with less negative disclosure tone is found. The study also looked within the board to differentiate whether these findings are driven by characteristics of inside directors or outside directors serving on the audit committee, or both, as these are the specific groups of directors we would expect to play a role in disclosure. It was found that negative disclosure tone is associated with a lower bid-ask spread, so this study interpreted more negative tone as containing more descriptive information.

This study helps decode the “black box” of annual report disclosure tone, which Loughran and McDonald (2011) show has important economic implications. The results help inform stakeholders such as policymakers, executives and capital market participants as to how board member traits are associated with disclosure. The findings are particularly important as this study bears witness to the increasing prominence of gender/diversity mandates (e.g. Israel, Norway, California) and financial expertise mandates (e.g. Sarbanes-Oxley).

This paper examines credit composition and income inequality reduction in Vietnam. In particular, the authors focus on the distinction between policy and commercial credits and investigate whether these two types of credit adversely affect on income inequality. The authors also examine whether the educational level and institutional quality condition the impact of policy credit on income inequality.

The authors use the primary data set, which contains a panel of 60 provinces collected from the General Statistics Office of Vietnam from 2002 to 2016. The authors employ the generalized method of moments to solve the endogenous problem.

The authors show that while commercial credit increases income inequality, policy credit reduces income inequality in Vietnam. In addition, we provide evidence that the institutional quality and educational level condition the impact of policy credit on income inequality. Based on the findings, the paper implies that it was not the size of the private credit but its composition that mattered in reducing income inequality due to the asymmetric effects of different types of credit.

The government should focus on credit for the poor by helping them to exit poverty through investing in human capital, health and micro enterprises activities.

This is the first study that examines the links between the two components of credit and income inequality as well as the constraints of the links. The authors argue that analyzing the separate effects of commercial and policy credits is more important for explaining the role of credit in income inequality than the size of total credit.