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The authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany.

This paper used various audit committee variables (size, meetings, gender diversity and financial expertise) to measure AQ and its impact on CS. The authors used a total of 2,110 firm-year observations from 2010 to 2019.

The authors found that the presence of female members on the audit committee and audit committee financial expertise deter the UK and German managers from shifting core expenses and revenue items into special items to inflate core earnings. However, audit committee size is positively related to CS among German firms but has no impact on UK firms. The authors also document evidence that audit committee meetings restrain UK managers from engaging in CS. However, the authors found no impact on CS among German firms. The study results hold even after employing several tests.

Overall, the study findings provide broad support in an international setting for the board to improve its auditing practices and offer essential information to investors to assess how AQ affects the financial reporting process.

Most CS studies used market-oriented economies such as the USA and UK and ignored bank-based economies such as Germany, France and Japan. The authors provide a comparison among bank and market-oriented economies on whether the AQ has a similar impact on CS or not among them.

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

The study employs a dataset of 2,920 A-listed firms from Chinese stock exchanges of Shanghai and Shenzhen for the period of 2003–2019. We apply both univariate and panel regression analysis by using fixed effect estimation with robust standard errors.

Our findings reveal that firms misclassify revenues by taking advantage of the flexibility provided by applicable financial reporting standards. The empirical evidence obtained through regression analysis suggest that managers reclassify non-operating revenues as operating revenue to alter the economic reality while seeking the advantage of financial reports users’ vulnerability for valuing the upper half of income statement items more as compared to lower part. The results further indicate that international financial reporting standards adoption inhibits the earnings management practices using classification shifting of revenues. It is also concluded that firms, which are suffering losses or having low growth, are more persistently involved in misclassification of revenues.

The study is unique from the point of view that it investigates earnings management from the prospective of revenue’s classification in an emerging market characterized by various market imperfections such as lower investor protection and higher information asymmetry.

By examining types of literacies taught by public libraries and the modes through which these programs were offered, this study aims to explore how public libraries might integrate data literacy training for the general public into existing library educational programs.

This study examined programs offered in 30 US public libraries during 2019 and 2020 to better understand types of literacy education announced to the public through library website listings and Facebook Events pages.

While public libraries offered educational programs in literacy areas ranging from basic reading and writing to technology, vocational skills, health literacy and more, data literacy training was not widely offered. However, this study identified many already-existing programs highly compatible for integrating with data literacy training.

This study offered new insights into both the literacies taught in public library programs as well as ways for public libraries to integrate data literacy training into existing educational programming, in order to better provide data literacy education for the general public.

The financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When compared to a conventional disclosure, the eXtensible Business Reporting Language (XBRL), which was named one of the top ten accounting technologies, has a clear advantage in reducing information asymmetry by providing interactive data disclosure. This study aims to examine whether forcing companies to adopt XBRL would cause them to prefer misclassifying income statement items as an alternative to more risky earnings management methods.

The study sample includes nonfinancial UAE companies listed on Dubai Financial Market and Abu Dhabi Securities Exchange from 2012 to 2019. Fixed effect and system General Method of Moments regressions were used to analyze the study data.

The study found that XBRL reporting resulted in lowering the quality of financial reporting as companies have a higher tendency to misclassify income statement items as earnings management mechanism.

The findings of this research can be used by stakeholders and practitioners in the UAE to better understand whether the use of XBRL is linked to the engagement of financial reporting manipulative practices. The findings of this study also inform policymakers and regulators about the consequences of companies formally adopting digital disclosure language in an effort to improve the quality of their reporting. Besides, the results offer guidance to regulators considering imposing XBRL usage regulations.

Limited number of studies have tested the association between XBRL mandatory adoption and misclassification of income statement items as an earnings management tool in the Gulf Cooperation Council region.

This study aims to explore the impact of psychosocial entitlement on workplace deviance, particularly in contexts marked by increased job autonomy. Additionally, this study delves into the organizational factors, including perceived support and justice, which play a crucial role in this dynamic.

Applying social exchange theory (SET), this study contends that fostering a fair and supportive workplace can deter entitled employees from workplace deviance. This study used time-lagged, multi-source data to analyse the interplay between psychological entitlement and workplace deviance in the presence of job autonomy and to assess the influence of perceived organizational justice and support. This study’s analysis uses SmartPLS for partial least square-structural equation modelling.

The study’s results indicate an elevated sense of entitlement among employees working autonomously and a heightened propensity for deviant behaviour when psychological entitlement increases. Yet, the data revealed moderating effects of perceived organizational support on the relationship between psychological entitlement and workplace deviance. A post hoc analysis found full mediation effects by psychological entitlement on the relationship between perceived organizational justice and workplace deviance.

To enhance organizational dynamics, management should prioritize promoting employee perceptions of organizational justice and support through impartial human resource policies, consistent policy implementation, initiatives such as virtual learning, improved mental health benefits and measurement tools for feedback on justice and support measures.

An essential theoretical contribution of this research resides in its extension beyond the conventional application of SET, traditionally associated with reciprocity in the workplace. This study showcases its effectiveness in elucidating the impact of psychosocial factors on reciprocity in organizational dynamics.

Organic food consumption has received great attention due to the increase in consumer environmental and health concerns. This study intends to analyse how customers' green purchasing intentions for organic food are affected by internal factors of attitude and health consciousness and external factors of social norms and environmental concern, as well as how green trust operates as a moderator between green purchase intention and actual purchase.

A quantitative research methodology was employed in this study. The data (n = 323) were gathered via a self-administered questionnaire. The respondents, who were current purchasers of organic food, were chosen through a purposive sampling technique. Data were analysed using exploratory factor analysis and structural equation modelling with the aid of IBM SPSS 25.0 and AMOS 25.

The results reveal that customers' green purchase intention for organic products is positively influenced by internal factors (attitude and health consciousness) and external factors (social norms and environmental concern). This study also shows the moderating effect of green trust on intention and action, demonstrating the necessity of building green trust among customers to diminish green purchasing inconsistency.

The study's results have ramifications for producers of organic goods, merchants and market oversight organizations. Establishing a viable strategy while considering customers' concerns about health and the environment is necessary. The formulated strategy must target specific customer niches, therefore strengthening customers' trust in and understanding of organic food items, which will in turn diminish green purchasing inconsistency in the organic industry.

This study contributes to the existing literature by extending the Theory of Planned Behaviour model to organic food consumption and by visualizing how various factors (internal, external and green trust) affect a consumer's inclination to make organic food purchases. The authors added to the empirical evidence that green trust plays a crucial role in stimulating green buying intentions into behaviour and ultimately diminishing green purchasing inconsistency.

Departing from the spirit of environmental concern, this study aims to connect green practices of Islamic banking with green customer loyalty, both directly and through the role of green trust, green perceived value and green satisfaction.

In responding to the research hypothesis, this study analyzed 341 customer questionnaires using the structural equation modeling-partial least squares method.

This study found that a solid green practices program directly makes customers loyal to Islamic banks. It also discovered an indirectly convincing relationship between green practices and green loyalty through the mediation path of green satisfaction and less convincing through the mediation path of green perceived value and green trust.

Practically, this study highlights the importance of green practices innovation and the development of green practices programs that please customers because these programs can generate their loyalty toward the Islamic banking industry.

To the best of the authors’ knowledge, this study is the first to investigate the relationship between green practices and the green loyalty of customers in the Islamic banking industry.

This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer auditor tenure may be related to lower audit quality.

Using a sample of firm-quarters from 2017 to 2020, the authors conduct both univariate and regression analyses. We use hand-collected data for auditor tenure, SEC comment letters, and non-GAAP variables.

First, the authors find that the likelihood of disclosing non-GAAP earnings monotonically increases with auditor tenure on a univariate basis. Second, auditor tenure is negatively associated with aggressive non-GAAP reporting. Third, the authors document evidence of aggressive reporting in general; that is, items excluded in calculating non-GAAP earnings are associated with future performance. However, the association declines with longer auditor tenure. Finally, the authors report evidence that the likelihood of receiving an SEC comment letter that contains non-GAAP comments decreases with longer auditor tenure.

The results show that regulators need to consider both GAAP and non-GAAP disclosures’ costs and benefits when enacting auditor tenure regulation. Investors can benefit from the findings in evaluating the quality of non-GAAP earnings. The findings are also relevant to the SEC when allocating limited resources in monitoring non-GAAP reporting.

To the best of the authors’ knowledge, this is the first study showing that auditor tenure is associated with the quality of non-GAAP earnings. Given that financial reporting quality should be understood as a comprehensive system comprising both mandatory and voluntary disclosures, this study complements the literature that examines the effect of auditor tenure on financial reporting quality using GAAP reporting.

This study aims to analyze how conventional Bedouin weaving techniques have changed through the history of Israel, offering knowledge on the craft’s cultural relevance and historical development among the Bedouin people and how their weaving and embroidery differ based on the three main geographic characteristics. It tries to comprehend the causes of the transition from organic to synthetic materials and the part played by the Lakiya Negev Bedouin Weaving women’s cooperative in maintaining this legacy.

The main goal of this study is to trace the emergence of Bedouin weaving traditions in the Negev Desert using a qualitative research methodology that combines historical analysis and ethnographic investigation. A thorough grasp of the subject’s significance is provided through the data gathering, which consists of interviews, archival research and field observations.

Through the years, Bedouin weaving techniques have significantly shifted away from using traditional organic materials in favor of synthetic replacements, according to the research. It emphasizes the crucial part played by the Lakiya Negev Bedouin Weaving women’s organization in safeguarding this traditional legacy and giving Bedouin women access to economic prospects.

The limitation of the study includes its emphasis on the Negev region and the Israeli Bedouin community, which may not accurately reflect all Bedouin weaving techniques. Greater regional settings may be explored in future studies.

The investigation emphasizes the value of investing in initiatives for cultural preservation and the empowerment of underprivileged groups through economic possibilities.

By preserving ancient weaving techniques, this research enables Bedouin women in the Negev Desert to maintain their cultural identity and socioeconomic well-being.

By emphasizing the socio-cultural dimensions and the organization’s role in preserving traditional craftsmanship in a changing socio-economic environment, this research presents a unique investigation of the evolution of Bedouin weaving techniques in Israel.

Traditionally, Task–Technology Fit (TTF) theory has been applied to examine the usefulness of technology in the work environment. Can the same approach (based on experience rather than tasks) be applied to non-work, cultural heritage environments? This is the question the authors ask in this study. This study proposes a new variation of TTF based on the experience economy model, namely Experience–Technology Fit (ETF), for the non-work environment, in particular, in the context of cultural heritage, where visitor experience is enhanced by extended reality technology, which combines immersive technologies and artificial intelligence.

Employing a quantitative survey method, the empirical analysis seeks to determine the influence of Mixed Reality (MR) characteristics (interactivity, vividness), Voice User Interface (VUI) characteristics (speech recognition, speech synthesis) and experience economy factors (education, entertainment, esthetic, escape) on satisfaction, revisit intention and actual purchase to propose a new ETF model.

VUI, MR, and experience factors were significantly associated with ETF; when combined with MR-based experience, ETF was significantly associated with satisfaction. This study’s findings further demonstrate the relationship between users' satisfaction when engaging with MR-based experience and revisit intention, while purchase intention was significantly associated with the actual purchase.

The novel contribution of this study is the proposal of the EFT model, a new variation of TTF based on the experience economy model. Overall, this study expands the applications of TTF to an experience-oriented business, thereby broadening the authors’ understanding of technological success with a specific focus on the technology fit of Extended Reality (XR) in the context of cultural heritage.