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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.

This conceptual paper aims to explore government regulatory responses of social networking platforms (SNP) and tourism destination evangelism. This research draws on a two-phase data source review of government legislations that guarantee social media users and empirical papers related to social media platforms. The results revealed that Ghana has adopted specific legislations that manage and control SNP. To the best of the author’s knowledge, this study is the first of its kind that synthesized government legislation and empirical papers on social networking platforms in evangelising destinations which have been missing in extant literature.

The purpose of this paper is to scrutinise the effectiveness of four derivative exchanges’ enforcement efforts since 2007. These exchanges include the Commodity Exchange Inc. and ICE Futures US from the United States and ICE Futures Europe and the London Metal Exchange from the UK.

The paper examines 799 enforcement notices published by four exchanges through a behavioural science lens: HUMANS conceived by Hunt (2023) in Humanizing Rules: Bringing Behavioural Science to Ethics and Compliance.

The paper finds the effectiveness of the exchanges’ enforcement efforts to be a mixed picture as financial markets transition from the digital to artificial intelligence era. Humans remain a key cog in the wheel of market participants’ trading operations, albeit their roles have changed. Despite this, some elements of exchanges’ enforcement regimes have not kept pace with the move from floor to remote trading. However, in other respects, their efforts are or should be, effective, at least in behavioural terms.

The paper’s findings are arguably limited to exchanges based in Anglophone jurisdictions. The information published by the exchanges is variable, making “like-for-like” comparisons difficult in some areas.

The paper makes several recommendations that, if adopted, could help exchanges to increase the potency of their enforcement programmes.

A key aim of the paper is to shift the lens through which the debate concerning the efficacy of exchange-level oversight is conducted. Hitherto, a legal lens has been used, whereas this paper uses a behavioural lens.

This study examines the performance effect of working capital for a large sample of Indian manufacturing firms in light of supply chain disruption, i.e. the COVID-19 pandemic.

This study is based on secondary data collected from the Prowess database on Indian manufacturing firms listed on the Bombay Stock Exchange (BSE) 500. Panel data regression analyses are used to estimate all models. Moreover, this study has employed robust standard errors to consider for heteroscedasticity concerns.

The results challenge the current notion of working capital investment and reveal that higher working capital has a positive and significant impact on firm performance. Further, it highlights that Indian manufacturing firms suffered financially post-COVID-19 as they significantly lack the working capital to run day-to-day operations.

This research contributes to the scant literature by examining the association between working capital financing and firm performance in light of the COVID-19 pandemic, representing typical developing economies like India.

This study aims to examine the perceived values of the metaverse when adopting it in the luxury hospitality business. Based on the cost–benefit perspective, this research provides solid theoretical contributions and actionable managerial recommendations.

An exploratory sequential mixed-method design was used. For the qualitative phase, 21 hotel managers and 24 hotel guests (who often stay in four-star and five-star hotels and resorts) were interviewed after showing them a series of videos about using the metaverse in the hotel business. Based on the results of the qualitative phase, the analytic hierarchy process method was used, and 476 valid questionnaires were analyzed.

The results highlight the perceived benefits (personalized services, immersive experience and positive brand image) and costs (lack of human touch, time and effort and security and privacy) of metaverse adoption for hotel managers and their guests. In addition, the study determines the weight of each value attribute of metaverse adoption for each travel stage (pre-travel, during travel and post-travel).

Regarding metaverse adoption, the research offers practical suggestions for luxury hotels. For instance, the cost of equipment and the time and effort required are perceived costs of metaverse adoption. To address these challenges, hotels may offer free equipment (e.g. VR headsets) and training to their guests to stimulate the use of the metaverse.

This study addresses a gap in the literature by presenting a conceptual framework for examining metaverse adoption in the luxury hotel scenario. Unlike using conventional models like the technology acceptance model or the unified theory of acceptance and use of technology to investigate a technology’s adoption, this study stands out by unraveling the topic through the lens of value proposition. The latter often comes from an efficient value co-creation process, which is indeed shaped by an adequate appreciation of the congruence of perceived values (i.e. perceived benefits and costs) of metaverse from hotel manager and guest perspectives.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

To gain a deeper understanding of the determinants impacting the intention of Chinese young consumers to utilize virtual try-on apps (VTOs), this study adopts a modified version of the electronic technology acceptance model (e-TAM). The primary objective is to investigate how consumers' characteristics influence their post-use feelings, subsequently affecting their attitude towards VTOs and their intention to use them. Additionally, this research aims to explore potential gender differences within this process.

In this study, a sample of 243 college students from a university in China was recruited to participate in on-site software use. A total of 227 valid questionnaires were collected and used for data analysis. Structural equation modeling (SEM) was employed to empirically evaluate the data and test the research hypotheses. Additionally, multiple group comparisons were conducted based on gender to examine potential differences in the acceptance process.

The findings of this study reveal a significant association between users' individual characteristics and post-use feelings. Moreover, there are notable differences between male and female students in terms of their perceptions of innovativeness, knowledge and understanding regarding post-use feelings. Notably, four variables within post-use feelings, except for perceived compatibility, are found to be predictive of attitude towards VTOs. Additionally, it is observed that attitude towards VTOs directly influences users' intention to utilize them.

This study contributes to the research on consumers' intention to use VTOs by examining the antecedents of post-use feelings, specifically four consumers’ individual characteristics. The findings of this study offer managerial insights for professionals to formulate marketing positioning and communication strategies.

The extant literature on work–life balance (WLB) has generally overlooked the interrelationship between leadership and WLB. Does leadership have any impact on employees' use of WLB policies and practices? To answer this question, this article considers the social exchange theory as well as transformational and transactional leadership in an investigation of the impact of leadership on WLB.

The study employs qualitative data from 32 semi-structured interviews to achieve the study’s objectives.

The research reveals that leadership does matter in WLB. The study findings reveal that both the transactional and transformational leadership styles result in the establishment of strong reciprocal relationships between leaders and employees in terms of using WLB policies and practices. Managers only sanction the use of WLB policies and practices only as a reward for excellent performance or when they are completely sure the outcome will favour the organisation. The study concludes that the desire to achieve WLB has often led many employees to go the extra mile in carrying out their work duties, which is rewarded with an approval to use WLB policies and practices. These non-contractual exchanges emphasise reciprocity and are based on trust.

The extent to which the findings of this research can be generalised is constrained by the size and nature of the research sample.

Many managers are transactional leaders, and they purposefully allow their employees to use WLB policies and practices only as a reward for meeting targets and for excellent performance. This means that employees who fall short of the required targets and expected performance are not permitted to use WLB policies and practices. This finding implies that such employees experience incessant work–family conflict, which may have negative implications for their work engagement, overall well-being and work performance.

This study demonstrates that leadership is relevant to WLB. It shows that transformational leadership is supportive of WLB, as it considers employees' work performance and non-work outcomes. The results and practical implications of this study aids the understanding of the non-contractual exchanges involved in manager–employee relationships, which is crucial for ensuring employees' achievement of WLB and for organisations to achieve their goals.