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The paper addresses the issue of change in Wikidata ontology by exposing the role of the socio-epistemic processes that take place inside the infrastructure. The subject of the study was the process of extending the Wikidata ontology with a new property as an example of the interplay between the social and technical components of the Wikidata infrastructure.

In this study, an interpretative approach to the evolution of the Wikidata ontology was used. The interpretation framework was a process-centric approach to changes in the Wikidata ontology. The extension of the Wikidata ontology with a new property was considered a socio-epistemic process where multiple agents interact for epistemic purposes. The decomposition of this process into three stages (initiation, knowledge work and closure) allowed us to reveal the role of the institutional structure of Wikidata in the evolution of its ontology.

This study has shown that the modification of the Wikidata ontology is an institutionalized process where community-accepted regulations and practices must be applied. These regulations come from the institutional structure of the Wikidata community, which sets the normative patterns for both the process and social roles and responsibilities of the involved agents.

The results of this study enhance our understanding of the evolution of the collaboratively developed Wikidata ontology by exposing the role of socio-epistemic processes, division of labor and normative patterns.

This study aims to examine the association between women on board and business performance. It also aims to investigate the impact of corporate social responsibility (CSR) and female directors on stock prices, including the function of female directors in moderating the CSR–market performance link that ultimately provides valuable insights into the impact of gender diversity on corporate boards.

Data from US publicly listed firms between 2000 and 2018 were collected and analysed using OLS regression, median regression, M-estimator regression and MM-estimator regression at 70% and 95% efficiency. In this study, firm market value was measured through Tobin’s Q, board diversity with ISS database and CSR strength and concern with the KLD database.

The results indicated that CSR positively impacts market performance by 3.1%, female board representation positively influences market performance by 4.8% and female board members strengthen the CSR–market performance relationship by 1.0% while playing a moderating role. Overall, these studies demonstrated the significance of female boards of directors for enhancing market performance.

This study used the data of US-listed firms from 2000 to 2018. The results have contributed to the ongoing discussion about the importance of gender diversity in boards and its influence on firm success. Further research works are suggested to expand the analysis by including other countries or considering additional factors that may influence the association between CSR, board representation of women and market share.

This study is essential for investors, legislators and CSR institutions in developed countries. The favourable impact of female board presence on market performance and the enhancement of the CSR–market performance relationship highlight the necessity of encouraging gender diversity on boards of directors and CSR activities.

This study emphasises the significance of gender balance on corporate boards in solving important social challenges including climate change, resource scarcity and gender equality. Companies can actively assist in addressing global issues and improving the well-being of stakeholders by promoting gender-diverse boards and encouraging CSR efforts.

To the best of the authors’ knowledge, this study is the first study demonstrating that gender diversity on corporate boards moderates the significant association between CSR performance and profitability in the USA. It has contributed to the expanding body of information regarding the moderating influence of female directors on firm value and stronger evidence for female directors in the governance of businesses.

This study aims to provide insights into the drivers of student engagement in food waste reduction strategies in educational institutions. The proposed research model integrates social media celebrities' attractiveness, expertise and trustworthiness with the value belief norm (VBN) theory to explore their influence on students' behaviour towards food waste reduction.

The data were collected from 417 students enrolled in public and private universities in the Riyadh and Macca regions of Saudi Arabia to evaluate the proposed model. The partial least squares-structural equation modelling (PLS-SEM) was employed to analyse the responses.

The results showed that VBN theory's components, such as values (biospheric, altruistic and egoistic), beliefs (new ecological paradigm, awareness of consequences and aspirations of responsibility) and norms significantly and positively influence food waste reduction behavioural intentions. It was also discovered from the results that social media celebrities' attractiveness, expertise and trustworthiness influence food waste reduction behavioural intentions.

This study contributes significantly to the literature by identifying factors influencing student engagement in food waste reduction strategies in educational institutions where limited research exists. It fills this research gap by developing a novel theoretical framework integrating social media celebrities' attributes with the VBN theory to explain these factors.

This research is designed to explore the relationship between social media addiction, student engagement and student retention. Social media addiction is dealt with as an independent variable student engagement acts as a mediating variable and student retention as a dependent variable.

This is a cross-sectional and quantitative research. Primary data are collected from 600 respondents (university students) with the help of a structured questionnaire. Multistage sampling techniques, i.e. simple random sampling and judgment sampling, are used for the selection of respondents.

Results indicate that for direct relationships, social media addiction has a significant positive impact on student engagement and student retention, respectively, while student engagement is partially mediating the relationship between social media addiction with student retention.

In the future, these kinds of research may also be conducted on students of different universities in Pakistan, which are located in other cities of Pakistan besides Lahore. This research provides a practical framework for the higher authorities of the universities of Pakistan and explains how the use of media positively fosters the levels of student retention directly and indirectly through the path of student engagement. It is commonly believed that media addiction is bad but the result of this research indicates that anything is not dangerous but depends upon its use, media addiction itself is not bad but if someone uses this for a good purpose in limitation then it has better outcomes. The result indicates that the media addiction of students has a positive impact on student retention. This means that if someone uses media for a positive purpose then he/she will use it as a supporting tool for success. Longitudinal research on these variables will also help to check the status after a specific interval of time.

The current study will help the practitioners or policymakers (Managers) of higher education institutions by providing practical insights into the positive use of media by students for increasing their knowledge and grades. This research can also help practitioners or policymakers to focus their students on the positive use of social media for fostering the levels of student retention.

To the best of the researcher’s knowledge, no previous study has been done to incorporate social media addiction and student engagement in a single model in the Pakistani cultural context. Similarly, the relationship of variables social media addiction with student engagement is rarely checked empirically because the research of Wang et al. (2011) proposed that social media addiction has a relationship with student engagement so that is why this is the rationale of the research is to check this empirically. Moreover, this study is an initial effort to check the mediating effect of student engagement in the relationship between social media addiction and student retention. This research is also proposing the framework of social media addiction, student engagement and student retention based on the social exchange theory (SET).

The purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.

This study used quantitative methods with an explanatory research design by applying secondary data on Islamic banking companies listed on the Indonesia Stock Exchange (IDX).

External pressure affects financial statement fraud, ineffective monitoring affects financial statement fraud, external auditor quality affects financial statement fraud, change in auditor affects financial statement fraud, frequent number of CEO’s picture affects financial statement fraud, external pressure affects firm size, ineffective monitoring affects firm size, external auditor quality affects firm size, change in auditor affects firm size, frequent number of CEO’s picture affects firm size, firm size affects financial statement fraud, firm size mediates the relationship between external pressure on financial statement fraud, firm size mediates the relationship between ineffective monitoring on financial statement fraud, firm size mediates the relationship between external auditor quality and financial statement fraud, firm size mediates the relationship between change in auditor and financial statement fraud, firm size mediates the relationship between frequent number of CEO’s picture and financial statement fraud.

The limitations of this research were found during the research process and can be used as input for further research and related parties in conducting the research to obtain better research results. The limitations of this study are as follows: this study only focused on Islamic banking, so it cannot be generalized to other sectors. Besides, this study only tested five independent variables, one dependent variable and one mediating variable.

For external auditors, financial statement fraud by management might be caused by many factors and is a social as well as an economic problem that must be addressed immediately. Therefore, in carrying out the duties and roles as an external auditor, they must have an attitude of independence (not taking sides) in the mental attitude that must be maintained by the auditor related to the assignment. Auditors must have sufficient technical expertise and training as auditors. In carrying out the audit, the auditor should use their professional skills in responding carefully and thoroughly. Moreover, in carrying out audit work, the auditor must have a plan, must know adequate internal control and obtain sufficiently competent audit evidence.

To the best of the authors’ knowledge, very few studies in Indonesia have applied the Beneish model. There is only one study that implemented the Beneish model, and the study examined only a few companies listed on the IDX. The findings of the present study have important implications not only for banks but also for users of financial statement accounts in Indonesia, especially for investors, auditors, regulators, taxation and other state authorities.

The social media communication of luxury service firms remains largely unexplored. This study explores the influence of firm-created social media communication (FCSMC) on predicting brand evangelism (BEM) via perceived values, including functional value (FV), emotional value (EV) and social value (SV), by embedding the direct and moderating influence of customer experience (CX) on brand evangelism in the luxury hotel sector.

This study recruited 405 regular travelers to participate in an online survey. Following meticulous data curation, the empirical analysis was performed on 363 responses using structural equation modeling.

The findings revealed that FCSMC substantially impacted perceived values, including FV, EV and SV, as well as BEM. Likewise, perceived values, including FV and EV, were positively associated with BEM. In addition, this study revealed that CX exhibited significant predictive capability with its direct and moderating effects on BEM in the luxury hotel sector.

This original research advances the uses and gratifications theory and attribution theory. It provides novel theoretical insights and practical recommendations for the luxury hotel sector.

This study aims to examine the relationship between climate change disclosure performance (CCDP) and audit pricing. The moderating effect of corporate governance characteristics on that relationship is also investigated.

Using a sample of top 300 Australian Securities Exchange listed non-financial firms over the period 2008–2019, this study investigates the association between CCDP and audit fees. The findings are robust to a difference-in-difference test thereby alleviating potential endogeneity concerns.

CCDP is found to be significantly positively related to external auditor fees.

The findings show some important implications for firm management, regulators, investors and auditors. This study presents empirical evidence that climate change, as a factor of external risk, influences audit fees.

Firms with governance structures characterized by larger more independent boards, larger audit committees and audit committees with a higher level of independence significantly moderate the relationship between CCDP and audit fees.

Investors’ demand for firm transparency and disclosure of information regarding the risks of climate change, effects and opportunities has increased significantly over the past decade, as these factors could have a significant effect on valuation and investment decisions.

Importantly, stakeholders need to be aware of the costs of climate change, the quantification of climate change impacts and how firms address climate change in their business risk management processes. This study quantifies the impact of CCDP on auditor risk assessments via audit fees.

This paper aims to examine the effect of social disruption on the use of technologies for digitizing business-to-business (B2B) processes. The aim is to assess how digitalization technologies (DT) may impact corporate performance (CP) in B2B settings.

The methodology is based on a questionnaire survey in Norway, and a deductive research design. A total of 216 usable questionnaires out of 356 were returned, generating a response rate of 60.6%.

This study shows that there is an effect of social disruption on DT (such as digital communication tools, social media and customer relationship management systems) in B2B settings that may impact CP.

This study indicates that the use of technologies to digitize B2B processes may enhance CP when social disruption occurs.

This study offers insights to companies that need help in adapting their business processes to the changing social and technological environment. This study also highlights the importance of digitalization for business survival in the marketplace and society.

This study sheds light on the effect of social disruption on DT and provides opportunities for managing CP.

Using the theoretical framework of the substantive economy, this study aims to point out the main aspects of the substantive mode of operation that help the integration of disadvantaged people while at the same time shedding light on the barriers that hinder economically efficient functioning in a market economy.

Research focuses on Hungarian rural work integration social cooperatives, which are engaged in producing activity by the employment of disadvantaged people. In the research, mixed methods were applied: results of a questionnaire survey covering 102 cooperatives, as well as 20 semi-structured interviews and experiences from the field. A total of 17 indicators were used to explore the substantive operational features, promoting mechanisms and problems in the following areas: organisational goals and outcomes; integrating roles and functions; productive functions; and the embeddedness of cooperatives.

As for results, substantive operational mechanisms and tools that support the integration of disadvantaged people have been identified such as mentoring, social incentives, the ability to create local value or the expansion of local community services. At the same time, several barriers have been detected that make it difficult to operate economically, such as cooperatives being a stepping stone for workers, excessive product heterogeneity or the lack of vertically structured bridging relationships.

The value of the study is to counterpoint the mechanisms promoting social purposes of work-integration social cooperatives and the obstacles to their long-term sustainability within the framework of the substantive economy, to better understand their functioning and the less quantifiable factors of their performance.

This study aims to present the development and validation of a scale to measure the attitudes of Latin American business students toward sustainable management practices in the economic, social and environmental dimensions.

Using a nonprobabilistic sample, the appreciation for sustainable practices in students (ASP-S) scale was administered to a total of 653 undergraduate and graduate business students in Argentina, Colombia, Mexico and Peru. A range of psychometric validity (construct, convergent and discriminant) and reliability criteria were applied.

Construct, convergent and discriminant validity was obtained from the ASP-S scale across all samples. During the internal validation process, two factors were found: systemic consciousness (ten items) and sustainable business leadership (nine items), both of which obtained acceptable reliability indices. The resulting structure is equivalent in all four countries.

The instrument can be applied by educators and learning assurance areas to diagnose and measure the effectiveness of pedagogical strategies used in sustainability courses taught at Latin American business schools. As a result, it has applications for curriculum design. As a valid and reliable instrument set in the context of regional business praxis, it can promote an understanding of sustainable behaviors and practices in future Latin American leaders.