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The outbreak of COVID-19 has caused a slowdown of economic activity across the globe, which has resulted in high levels of disruption to labour markets. This study seeks to examine how the outbreak of COVID-19 has impacted the search strategies of students seeking for an internship, and whether these have changed since the start of the pandemic. The study utilises the strength of weak ties hypothesis, social capital theory and status attainment theory to explore the changes in securing a position since the outbreak of COVID-19.

This study draws on data from two cohorts of MBA students seeking to secure internships: one before the outbreak and one during. A multinomial regression is employed to examine how students have used network ties to secure internships and how this has changed since the outbreak of COVID-19.

The multinomial regression results indicate that there was little difference in the strategies employed by students before the crisis compared to those that secured them during, potentially indicating that students are unwilling to deviate from typical job search strategies, especially in times of uncertainty.

This study provides insights into how network ties are used by job seekers during a period of economic and environmental uncertainty.

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.

Online games are popular applications of Internet technology, with over 2.8 billion users worldwide. Many players engage in team gameplay, indicating that online games are suitable media through which players connect with their friends. However, past studies have not examined the ability of games to assist players in connecting with their friends, indicating a gap. To fill this gap, the authors propose a new concept, the friend-connecting affordance, which is the ability of an online game to enable players to contact friends within the game.

The authors built a model to explain how games' friend-connecting affordances influence game loyalty. The authors gathered responses from 1,347 online players and used structural equation modeling to test the model.

The authors found that friend-connecting affordances and team participation influence game loyalty. Gaming intensity and gaming history can moderate the impact of friend-connecting affordances.

This new affordance can be realized through various game elements, offering unique and actionable insights to game makers. The authors also compared the friend-connecting affordances among a number of popular online games, providing insights specific to each game and increasing the practical value of the findings.

The purpose of this study is to examine how formal and informal institutions play a role in the Iranian context in shaping corporate social responsibility (CSR) policies and practices.

Using a multiple case-study approach combining comparative and cross-sectional methods with semi-structured interviews, primary data was collected from eight corporations that actively participated in CSR activities in Iran. A microanalysis approach was used to examine the meanings and dynamics in the data. Through thematic analysis and pattern-matching techniques, the authors separately examined the roles of formal and informal institutions. Cross-case analysis was used to highlight the cases’ similarities and differences.

This study demonstrates that both formal and informal institutional structures exist in Iran and that both types influence CSR. This study also shows that informal institutions (such as personal values, culture, religion, traditions, charity and philanthropy) play a more explicit role than formal institutions (such as legal regulations and laws) in shaping CSR adoption policies and practices. The results indicate that, among institutions linked to CSR, formal and informal institutions are complementary and potentiate each other in Iran. Nevertheless, compared to formal ones, informal institutions play a more prominent role in shaping CSR policies and practices.

The authors recognize that, although the eight corporations are large, and although they interviewed their key personnel, they do not claim that these findings are generalizable, owing to the qualitative nature of the study and the small number of selected corporations.

This study makes relevant theoretical and empirical contributions. First, it contributes to the growing body of CSR literature that highlights the necessity of linking informal and formal institutions. Although the CSR literature lacks research on informal institutions in developing economies, researchers have yet to push forward and explore how the CSR adoption process works in developing economies that have influential informal institutions.

Global climate change speeds up ice melting and increases flooding incidents. China launched a sponge city policy as a holistic nature-based solution combined with urban planning and development to address flooding due to climate change. Using Weibo analytics, this paper aims to study public perceptions of sponge city.

This study collected 53,586 sponge city contents from Sina Weibo via Python. Various artificial intelligence tools, such as CX Data Science of Simply Sentiment, KH Coder and Tableau, were applied in the study.

76.8% of public opinion on sponge city were positive, confirming its positive contribution to flooding management and city branding. 17 out of 31 pilot sponge cities recorded the largest number of sponge cities related posts. Other cities with more Weibo posts suffered from rainwater and flooding hazards, such as Xi'an and Zhengzhou.

To the best of the authors’ knowledge, this study is the first to explore the public perception of sponge city in Sina Weibo.

The authors examine whether internal corporate governance mechanisms are effective in curbing cash flow manipulation through real activities, misclassification, and timing.

The sample comprises of firms from an emerging market, India with data for years 2004 through 2015. The authors use the methodology given in Roychowdhury (2006).

The authors find that corporate boards in India play an active role in curbing cash flow manipulation through real activities but fail to control cash flow manipulation through misclassification and timing.

The study suggests that corporate boards should pay more attention to the reported cash flow numbers. Regulators can reduce the opportunities available for cash flow misclassification by fixing relevant accounting and governance norms. Auditors can also help by critically focusing on the cash flow classifications presented by management.

This study, to the authors’ knowledge, is the first study that talks about the role of internal governance in a trade-off between different cash flow manipulation techniques.