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Diversity and inclusion initiatives are normally centred on legally protected traits such as race and gender. As the legal framework expands to ensure that underrepresented workers are protected, there exists a subset of the workforce who have diversity characteristics that are legally unprotected. For example, individuals who have visible tattoos can face employment discrimination when they are looking for work or looking to progress their careers. To add to the challenge, the perception of stigma is fluid and expectations related to the appearance of employees are determined by managers' perceptions of consumers' preferences. Drawing theoretically from self-categorisation theory and information processing theory, we discuss how the creation of a marketing and brand proposition framework can help to build an organisational identity that can benefit consumers and the organisation simultaneously. We also discuss the practical implications and strategies that organisations can consider to reduce such workplace discrimination.

This study aims to investigate the asymmetric impact of daily announcements regarding COVID-19 on investor sentiment in the stock market.

This study uses a Non-Linear Autoregressive Distribution Lag (NARDL) model that relies on positive and negative partial sum decompositions of the Coronavirus indicators. Five investor sentiments had been used and the analysis is conducted on the full sample period from 24th February 2020 to 25th March 2021.

The results show that new cases have a greater impact on investor sentiment compared to daily announcements of new deaths related to COVID-19. In addition to revealing a significant impact of new COVID-19 new cases and new death announcements on a daily basis on investor sentiment over the short- and long-term, this paper also highlights the nonlinearity and asymmetry of this relationship in the short and long run. Investors' sentiments are more affected by negative news regarding Covid 19 than positive news.

Financial markets have been severely affected by COVID-19 pandemic. This study is the first to measure the extent of reaction of investors to positive and negative announcements of COVID-19. Interestingly, this study examines the asymmetric effect of daily announcements on new cases and new deaths by COVID-19 on investor sentiments and derive many implications for portfolio managers.

Although the majority of Ethiopians continue the on-farm and off-farm work, the country still struggles to secure food for its citizens and farmer welfare is very low. To increase farmers' welfare, improving farmers' entrepreneurial competency is believed to be the solution. However, entrepreneurial competencies are diversified, and investigating the most important dimensions specific to the agricultural sector is important. As a result, the objective of this research is to look into important entrepreneurial competencies that could help farmers.

To achieve the objective, survey data, collected from 178 households in North Shoa, Amhara National Regional State, Ethiopia is analyzed through structural equation modeling (SEM).

The study revealed that of the six entrepreneurs' competencies considered, only two of them (Strategic competency and relationship competency) have a significant association with the welfare of farmers. Moreover, the study revealed that the moderating effect of agricultural extension (taking model and non-model farmers as a group) on the relationship between entrepreneurial competency and farmers' welfare is not significant.

This study focuses only on six entrepreneurial competencies from which two of them are found significant factors in farmers' welfare. Thus, future research could broaden the scope in terms of looking into additional variables.

The study investigated the moderating effect of the farmers' category as a model and non-model on the relationship between entrepreneurial competency and farmers' welfare, which is the first to discuss the moderation effect.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.