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This paper seeks to investigate the factors influencing auditors' behavioural intentions towards blockchain technology (BT) adoption in Iraqi government banks. It also highlights the relationships between these factors to determine if the proposed model can provide a more comprehensive means of comprehending how auditors in government banks have adopted BT.

The study uses the unified theory of acceptance and use of technology and expands it by incorporating five external constructs: “system trust”, “cost”, “transparency”, “security” and “auditor's skill.” This study employed a quantitative and exploratory methodology through the gathering and examination of data from 300 auditors. For the evaluation of the measurement and structural models, the authors adopted the partial least squares structural equation modelling approach with SmartPLS v4.

The findings demonstrate that “auditor's skill and four government features of BT adoption” are major factors in government bank auditors' adoption of BT. Additionally, the findings indicate that social influence is a potent indicator of one's intention to adopt BT in the banking industry.

One limit of this study is the selection of governmental perspective. This study is limited to auditors' opinions, who work at the government banks. Further studies may consider other perspectives in order to provide an in-depth analysis of blockchain.

This paper offers valuable insights into the factors influencing the adoption of blockchain technology in Iraqi governmental banks. It provides empirical evidence supporting auditing units and internal auditors in enhancing their job performance through the adoption of such technology.

This study contributes to the existing literature on technology adoption within the audit profession, specifically examining the use of blockchain technology. By exploring the features of technology adoption within government institutions in the auditing field, it introduces a new perspective, emphasizing the importance of auditor skills.

This study aims to explore the influence of health-care service quality on customers’ perceived value, satisfaction, effectiveness and behavioural intention concerning district health centres (DHCs) in Hong Kong. This research also intends to assess customers’ perception of the subsidy scheme and its influence on the relationships amongst the aforementioned constructs.

The convenience and snowball sampling approaches were adopted, and the self-administered questionnaire was sent to 309 customers of DHCs.

Service quality attributes in terms of staffing and procedures positively increased customers’ perceived value and staffing, procedures and operations. Physical facilities positively promoted customers’ satisfaction, consequently improving DHCs’ effectiveness and behavioural intention. However, core treatments and services of DHCs did not impact customers’ perceived value and satisfaction. Furthermore, customers receiving subsidies exhibited a more positive perception than those without subsidies.

Health-care organisations are advised to strategically allocate resources (staffing, facilities and procedures and operations management) to optimise overall performance outcomes. DHC operators could reinforce the core services of DHCs and health-care voucher subsidies to local citizens so as to enhance the effectiveness of DHCs and behavioural intention of customers.

This study integrates the input–process–output approach in measuring the effectiveness of and customers’ behavioural intention towards newly established DHCs.

The e-services market is expected to reach nearly $500bn globally by 2028. As this marketplace grows, customer-to-customer interactions (CCIs) occurring through virtual channels will likely increase. Consequently, the purpose of this research is to examine how the context in which CCI’s occur (i.e. virtual vs in-person) and the frequency of their occurrence affects customer identification, leading to increased customer engagement and more favorable purchase behaviors.

Two studies were conducted to test the proposed models and hypotheses. The sample for Study 1 is comprised of college students taking in-person or online classes (n = 290). In Study 2, members of an online brand community (n = 125) were surveyed. Hypotheses were tested using structural equation modeling (SEM).

Overall, results support a mediation effect such that CCI context (virtual vs in-person) affects customer engagement and purchase behaviors via customer identification. Specifically, Study 1 finds that customer engagement behaviors (CEBs) are greater for in-person CCIs due to the frequency of interactions and heightened identification between customers. Study 2 further examines the CCI frequency-identification link and finds that customer-firm identification is the only form of identification that affects CEBs and purchase behaviors.

Limited customer engagement research has examined the effects of CCIs on CEBs, and research has rarely compared in-person to virtual CCI contexts. This paper addresses these shortcomings by testing the effects of in-person and virtual CCIs on CCI frequency, identification and CEBs. This research fills another important gap in the literature by considering the unique effects of specific dimensions of customer identification on CEBs and purchase behaviors.

This study aims to optimize electrical systems represented by ordinary differential equations and events, using their frequency spectrum is an important purpose for designers, especially to calculate harmonics.

This paper presents a methodology to achieve this, by using a gradient-based optimization algorithm. The paper proposes to use a time simulation of the electrical system, and then to compute its frequency spectrum in the optimization loop.

The paper shows how to proceed efficiently to compute the frequency spectrum of an electrical system to include it in an optimization loop. Derivatives of the frequency spectrum such as the optimization inputs can also be calculated. This is possible even if the sized system behavior cannot be defined a priori, e.g. when there are static converters or electrical devices with natural switching.

Using an efficient sequential quadratic programming optimizer, automatic differentiation is used to compute the model gradients. Frequency spectrum derivatives with respect to the optimization inputs are calculated by an analytical formula. The methodology uses a “white-box” approach so that automatic differentiation and the differential equations simulator can be used, unlike most state-of-the-art simulators.

This study aims to study the impact of earnings quality on firms’ financial performance.

An unbalanced panel data of 237 small- and medium-sized Portuguese companies from the mold industry, using 2010–2018 yearly data was analyzed. While most studies focus only on earnings management when assessing earnings quality, in this study six proxies for earnings quality are used, namely, accruals quality (a proxy for earnings management), earnings persistence, earnings predictability, earnings smoothness, earnings timeliness and earnings conservatism. Moreover, two proxies of financial performance are considered, the return on assets and the economic value added. An econometric model was estimated using either a fixed-effects or a random-effects specification to account for the individual firm-specific effects and ensure heteroscedasticity corrected estimates.

The results show that managers must be concerned with the quality of reported earnings, as it can affect positively firms’ financial performance, especially regarding accruals quality. Persistence, predictability, smoothness, timeliness and conservatism are shown not to exert significant influence on financial performance in the sample.

This work contributes not only as a literature review on these thematic but also to firms’ managers and stakeholders, who have information that helps them select strategies that guarantee earnings quality and improve firms’ financial performance.

This study proposed an econometric model that studies the relationship between earnings quality (using several proxies for it) and financial performance that can be applied to all companies.

To assess patient safety culture in a teaching hospital in Jordan, identify the demographic and professional characteristics that impact safety culture, and benchmark patient safety culture with similar studies in the region.

A cross-sectional design was applied. Responses were analyzed using SPSS software. Descriptive and inferential statistics were used to analyze the data.

In total, 430 (80.5%) participants were nurses and physicians; 300 (56.20%) were females; 270 (50.6%) were in the age group 25–34 years of age. Participants provided the highest positive ratings for “teamwork within units” (60.7%). On the contrary, participants recorded a low positive reaction to the proposition that the response to error was punitive in nature. Of the participants, about 53% did not report any events in the past year.

The average positive response of PSC composites varied from 28.2 to 60.7%. Therefore, patient safety culture in this Jordanian hospital was revealed fragile. This research informs and enables managers and policymakers to plan for future interventions to improve patient safety culture in healthcare institutions.

Profit shifting is a matter of great concern for governments internationally. It leads to the loss of tax revenues and puts multinational corporations (MNCs) in a disparate position. Lately, due to the aggressive stance of the Indian taxman, several Indian MNCs are planning to minimise their tax outflows. This paper aims to study profit-shifting drawing from the institutional theory for the Indian MNCs.

The sample comprises 679 MNCs listed on the Bombay Stock Exchange or the National Stock Exchange with either Indian parents with foreign subsidiaries (553) or Indian subsidiaries of a foreign parent (126) for FY 2013–14 to FY 2018–19. A fixed-effect panel regression technique was invoked to examine tax rate differential motivated profit-shifting undertaken by MNCs with the moderating effect of international presence and patents.

The results suggest that MNCs shift their profits to take advantage of differences in global tax rates when they have an international presence in at least five tax countries. Further, profit shifting is likely towards no-tax compared to low-tax countries, with the presence of patents in an MNC group having no significant impact.

Losses to the government revenue due to profit shifting by MNCs are rather severe in emerging economies. The study provides the first empirical evidence of the direction of profit shifting with the moderating effect of the extent of global presence and group patents, which would interest scholars in the field. The findings provide valuable insights to the policymakers, highlighting the urgent need to operationalise the general anti-avoidance taxation rules.

Patient safety is a top priority globally. A robust healthcare system requires strategic collaboration between research and development. The author analysed over 300 cases from seven hospitals using the failure modes, effects, and criticality analysis (FMECA) tool to understand the underlying causes of medical errors.

The author studied seven hospitals and 300 cases using FMECA to prioritise activities. The findings showed that high-priority events occurred less frequently but had the potential to cause the most harm. Team members evaluated independently to ensure unbiased evaluations. This approach is useful for setting priorities or assessing difficulties.

Poor communication and lack of coordination among staff in a healthcare organisation caused misunderstandings, ineffective decision-making, delays in patient care, and medical errors. Implementation of effective communication and coordination protocols can help avoid these problems.

The study recommends using FMECA to identify and prioritise failures and conducting in-depth analyses to understand their root causes. It also highlights the importance of interdisciplinary knowledge and soft skills for healthcare staff.

This study reveals the significance of FMECA in healthcare risk management and benchmarking. FMECA helps identify system failures, develop prevention strategies, and evaluate effectiveness against industry benchmarks. It offers healthcare professionals a valuable tool to enhance patient safety and improve healthcare quality.

This paper studies the association between earnings opacity and corporate social responsibility disclosures of firms listed on the Vietnamese Stock Exchange.

We utilize a dataset comprising a sample of all listed Vietnamese firms for the period of 2014–2022. Data regarding corporate social responsibility information are gathered manually. Following Dechow et al. (1995), Kothari et al. (2005) and Bhattacharya et al. (2003), earnings opacity is measured by using three proxies, including abnormal accruals, earnings smoothing and loss avoidance. Our hypothesis was tested via ordinary least squares (OLS) regressions. To address endogeneity problems, we use the two-stage instrumental variable method (IV-2SLS) as well as the generalized method of moments (GMM) to ensure the robustness of our results.

We find that earnings opacity is positively related to corporate social responsibility disclosures. Cross-sectional analyses indicate that managers of firms disguise their opportunistic behaviour by disclosing more information about corporate social responsibility. The evidence also shows that firms experience long-run underperformance when having higher earnings opacity and greater sustainability disclosures. Our results remain robust even after correcting for endogeneity using the IV approach and the GMM method.

Evidence from this study can serve as a warning signal to the investment community, highlighting that some methods aimed at enhancing a firm’s corporate social responsibility disclosures might be used to obstruct other unethical activities. Moreover, the results of this study can help regulators gain a better comprehension of firms' reporting patterns concerning corporate social responsibility initiatives. It should not only reform the corporate social responsibility regulation but also impose stronger litigation for firms to enhance the quality of corporate social responsibility disclosures.

We are the first to present evidence regarding the relationship between earnings opacity and corporate social responsibility disclosure in Vietnam.

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.