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Prior research finds that early-career professional accountants (early PAs) are generally dissatisfied with the learning and training opportunities offered during their early employment years, which impacts their career progression. This paper aims to examine whether different learning styles between these early PAs and their qualified accounting employers and trainers diverge.

Using Kolb’s learning styles inventory and interviews, this study explores the learning styles of early PAs and their employers, examining changes in these learning styles over time.

This research shows the necessity for different learning styles to be integrated into early PA training and learning, as research participants’ learning styles tend to prefer active experimentation requiring practical examples and self-learning opportunities. In contrast, their senior, qualified accounting employers prefer conceptualisation-based learning styles. As early PAs’ career progression requires them to succeed in employer-supported training, some early PAs change their learning style preferences to progress, whereas others with incompatible learning styles either moved to different employers or reassessed their choice of profession.

To reduce career dissatisfaction, develop and retain competent accountants, early PAs must be supported to learn effectively. By reducing early PAs’ dissatisfaction early PA educators and employers will potentially increase the attractiveness of accounting as a profession.

Few studies interrogate how accounting professionals utilise learning and training post-graduation nor do they examine the learning styles of workplace trainers and learners. This exploratory study uniquely analyses the learning styles of both early PAs and their employers.

This study examines how corporate litigation, both securities-related and not, is affected by hedge fund (HF) activism.

We use a difference-in-differences (DiD) method, along with propensity score matching and firm fixed effects and a comparison of HF and non-HF activists for identification.

We find that companies that are targeted by HFs face operation-related lawsuits, mainly from stakeholders or competitors. This effect does not seem to be caused by targets' higher tendency to settle the cases. Our evidence shows that HF activists increase firm value for the target firms that are prone to litigation.

Therefore, our evidence supports the idea that the higher operation litigation risks are unintended consequences of improving firm efficiency through cost savings or restructuring of target firms by the activists.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

The literature on information technology outsourcing (ITO) prioritises monetary considerations and overlooks human aspects. This qualitative study adopts a contextualised approach to address a research gap in understanding agency workers’ intent to stay in the ITO sector.

In contrast to previous studies that focus on intra-organisational factors and use quantitative designs, this study takes a qualitative approach. It analyses data from 85 in-depth interviews with agency workers in the Chinese ITO supply chain and project managers of supplier and client firms.

The study constructs an integrated framework covering 15 factors at three levels and shows how they interact to influence Chinese agency workers’ intent to stay in the ITO supply chain. Variations in outsourcing management styles and practices among U.S., Japanese and Chinese client firms are presented to enrich the understanding of outsourcing dynamics in a global context.

This study contributes to the ITO literature by providing new insights into the retention of highly skilled agency workers and deepening the contextual understanding of this issue, throwing light on the human aspects often overshadowed by monetary considerations.

This paper aims to provide an integrated legal and marketing perspective on the imminent trademark challenges and opportunities for sports organizations operating in the metaverse.

The approach is a legal commentary that explores the ways in which the current legal framework, especially in the context of trademarks, might need to transform to offer robust protection for sports brands in the virtual marketplaces emerging within the metaverse.

Our analysis reveals that the traditional legal frameworks for trademarks are often inadequate to address the unique challenges posted by the metaverse, such as the issue of virtual goods replication and the global accessibility of branded content. The findings indicate that sport organizations must adopt proactive strategies to monitor and enforce their trademark rights effectively within these expansive digital environments. Moreover, legislative bodies may need to consider reforms or new regulations specifically tailored to the complexities of trademark protection in the digital realm to prevent dilution and misuse of sport brands.

In light of legal and branding issues related to metaverse-based trademarks, this paper is dedicated to examining the legal principles and foundations necessary to enhance the protection of sports brands within the virtual marketplace of the metaverse.

This study aims to integrate Delone and McLean’s information system success (DMISS) model with the innovation resistance model to evaluate the relationship between behavioural intention to use (BIU) and innovation resistance in the context of neo-banking. The primary objective of this study is to identify the drivers of neo-banking adoption and the barriers to its adoption and incorporate constructs such as e-trust (ETR) and personal innovativeness (PIV) to provide a more comprehensive understanding of the factors influencing neo-banking adoption.

A structured survey-based questionnaire was used to gather data from a diverse sample population in India. The Partial Least Squares Structural Equation Modeling (PLS-SEM) model was employed to further examine the adoption of neobanking services and users' intention to use neobanking services.

This study reveals a significant correlation between BIU and the uptake of neobanking services, demonstrating the value of consumers' readiness to embrace these offerings. However, resistance to usage has emerged as a major obstacle for consumers concerned about data security, technology reluctance and perceived risks associated with digital-only neobanks.

Analysing the driving and restraining factors will provide substantial information on the formation of consumers' decision-making processes in the Indian banking industry, which is undergoing rapid digital transformation. This information is of great importance to scholars, practitioners and policymakers, as it highlights the factors that may facilitate or impede the adoption of neobanking in India. The outcomes of this analysis will be of particular interest to researchers, experts and stakeholders in the field as they will provide valuable insights into the dynamics of consumer behaviour in the Indian banking sector.

This study represents an initial effort to examine BIUs and usage resistance within the rapidly developing neobanking sector in India. The findings of this study build on the existing research in this area and contribute to the ongoing discussion on the adoption of neo-banking.

Arab Americans experience higher rates of mental illness and lower rates of treatment compared to the general population. While some factors leading to this disparity have been proposed, data in the literature remains lacking. This study aims to explore the mental health perspectives of Arab Americans living in Southeastern Michigan regarding barriers to mental health treatment, treatment resource preferences and telemental health preferences.

Responses were collected through an anonymous bilingual Qualtrics survey from both Arab and non-Arab participants (n = 294, ages 18+) in Southeastern Michigan. Participants’ perceptions regarding mental health barriers, resource preferences and telemental health were assessed. Comparisons were performed between Arabs and non-Arabs, and among Arabs.

Compared to non-Arabs, Arabs were less likely to seek mental health treatment from a therapist or a primary care provider and were more likely to not seek treatment. Arabs were more likely than non-Arabs to list fear of being called crazy by others and cultural barriers. With regards to preferences on telemental health utilization, no significant differences between Arab and non-Arab participants were found.

The results provide insights into Arab-American mental health perspectives, especially pertaining to mental health barriers, resources and telemental health preferences, adding a novel perspective on the mental health preferences of Arab-American subgroups, especially regarding gender and age differences. This study highlights the Arab-American population as a nuanced and diverse group, emphasizing the importance of future studies to show a more complete picture of Arab-American mental health.

Despite the growing prevalence of Sukuk issuances, there remains a significant knowledge gap concerning their specific risk exposures to originators of issuances rather than to investors, particularly compared to conventional bonds, and the implications of this for the corporate governance (CG) of originators. This study aims to examine the risks faced by originators and sponsors of Sukuk issuances, drawing insights from unique Sukuk case studies. The distinct characteristics of Sukuk include legal intricacies and Shari’ah compliance, which pose particular challenges to originators. Effective risk management is a key issue for CG in these areas.

A sequential explanatory case study method is employed, utilising the content analysis approach to extract information from various articles, reports and Sukuk case studies, including Tamweel Residential Mortgage Backed Sukuk and Tamweel Sukuk Limited.

The findings underscore the critical issues for originators in navigating risks within Sukuk structures, particularly concerning Shari’ah non-compliance and default risk. This highlights the importance of managing risks inherent in Sukuk structures, considering both Shari’ah compliance obligations and the sustainability of Sukuk in terms of default risk. Default scenarios raise unique questions regarding stakeholders' interests, specifically those of shareholders, investors and creditors, contingent on the Sukuk issuance's structure and contractual basis of the Sukuk issuance.

The need for a CG framework conducive to the effective management of these risks, thereby ensuring both Shari’ah compliance and long-term viability, which is crucial for the sustainable growth of Sukuk in the financial landscape.

This study offers a unique perspective by focusing on the risks faced by originators of Sukuk issuances, a largely unexplored area, and underscores the importance of effective risk management for CG and sustainability of Sukuk issuances.

The purpose of this paper is to explore multiple perspectives on managerial coaching: why and how managers engage, employees and human resource development (HRD) professionals’ perspectives on the use and how HRD and managers can better support each other with it.

This study used secondary analysis of empirical data already collected through a transnational study from 20 different medium-size to large organisations in the Netherlands, the UK and the USA. For this study, 58 interviews referring to coaching were analysed from 18 of these organisations, from these 3 different countries and from 3 stakeholder groups: managers, employees and HRD professionals.

Findings show that managers perform a variety of “on the job” informal coaching roles and that HRD professionals lead the more formal aspects. Managers felt that HRD support was limited and hoped for more. A limited number of employees mentioned coaching, but those that did highlighted the different types of coaching they received in the workplace, referring to managers but with little recognition of HRD’s role. HRD professionals shared how they support managers through both informal and formal coaching approaches, but this was not fully acknowledged by neither managers nor employees.

The findings of this study contribute to the literature on devolved HRD practices, highlighting that managers are engaging more in managerial coaching with their teams, that potentially employees are not that aware of this and that managers and employees are not fully aware of HRD’s contribution to supporting coaching and feel they could do more. As a result, this study suggests that HRD professionals have a clear role to play in creating and leading the supportive organisational culture for coaching to thrive, not only in setting the “coaching scene” for managers to work within but also through offering support for long-term capacity building for all employees.

Through the diffusion of key HRD activities into managerial roles, and while internal coaching is gaining more momentum, managers now step up when coaching their teams. This study extends the limited prior research on managers’ and others’ (employees and HRD) beliefs about the coaching role in the workplace. This study highlights the changing role of the manager, the need for HRD to offer more support for the joint role that managers are taking (manager and coach) and the partnership potential for HRD professionals to include all stakeholders including employees.

The purpose of this study is to analyse and compile the literature on various option pricing models (OPM) or methodologies. The report highlights the gaps in the existing literature review and builds recommendations for potential scholars interested in the subject area.

In this study, the researchers used a systematic literature review procedure to collect data from Scopus. Bibliometric and structured network analyses were used to examine the bibliometric properties of 864 research documents.

As per the findings of the study, publication in the field has been increasing at a rate of 6% on average. This study also includes a list of the most influential and productive researchers, frequently used keywords and primary publications in this subject area. In particular, Thematic map and Sankey’s diagram for conceptual structure and for intellectual structure co-citation analysis and bibliographic coupling were used.

Based on the conclusion presented in this paper, there are several potential implications for research, practice and society.

This study provides useful insights for future research in the area of OPM in financial derivatives. Researchers can focus on impactful authors, significant work and productive countries and identify potential collaborators. The study also highlights the commonly used OPMs and emerging themes like machine learning and deep neural network models, which can inform practitioners about new developments in the field and guide the development of new models to address existing limitations.

The accurate pricing of financial derivatives has significant implications for society, as it can impact the stability of financial markets and the wider economy. The findings of this study, which identify the most commonly used OPMs and emerging themes, can help improve the accuracy of pricing and risk management in the financial derivatives sector, which can ultimately benefit society as a whole.

It is possibly the initial effort to consolidate the literature on calibration on option price by evaluating and analysing alternative OPM applied by researchers to guide future research in the right direction.