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Hardiness as a Shield: A Moderated Mediation Model of Turnover Intention among Auditors
Auditors are associated with high workload, leading to increased turnover rates. Despite extant research on job stressors and co** strategies, the...
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External auditors’ use and perceptions of fraud factors in assessing fraudulent financial reporting risk (FFRR): Implications for audit policy and practice
This study used semi-structured interviews with twenty-four external auditors to explore how they perceive and use fraud factors when assessing...
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Mediating Role of Professional Commitment in the Relationship Between Technostress and Organizational Stress, Individual Work Performance, and Independent Audit Quality
This study aims to examine the mediating role of professional commitment in the relationship between technostress and organizational stress,...
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Catalysts of audit excellence: competitive advantage, intellectual capital and auditing quality
This study investigates the complex interplay between intellectual capital, competitive advantage, and audit quality within the context of auditing...
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An Auditor's Perspective of Executive Incentive Pay and Dividend Payouts in Family Firms
In family firms, where the family and the business domains are intertwined, conflicts from one domain can spill over to the other. Agency conflicts...
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Environmental, Social, and Governance (ESG) Promotion to Different Stakeholder Groups
It is increasingly important to promote ESG to different stakeholder groups, including healthcare service providers, the healthcare industry,...
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“I Just Wanted Support”: Examining How LDS Clergy May Effectively Minister to Sexual and Gender Minority Congregants
This study explored why members of the Church of Jesus Christ of Latter-day Saints (LDS) who identify as sexual or gender minorities (SGM) speak with...
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From art-science to art-science-in-the-making: transcending boundaries in higher education by (de)constructing them
In Latour’s book Science in Action , readers are encouraged to use science-in-the-making as an entry point for understanding science instead of...
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Detection of price manipulation fraud through rational choice theory: evidence for the retail industry in Taiwan
All enterprises, regardless of industry, are exposed to fraud risk. In the retail industry, the perpetrators of fraud manipulate the sales price of...
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The impact of investment in human capital on investment efficiency: a PLS-SEM approach in the context of Bangladesh
This study aims to evaluate the impact of human capital investment, encompassing training, education, knowledge, and skills, on the efficiency of...
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COVID-19 and Higher Education: A Qualitative Study on Academic Experiences of African International Students in the Midwest
COVID-19 pandemic has harshly impacted university students since the outbreak was declared in March 2020. A population impacted the most was...
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Beyond the Traditional: Voluntary Market-Based Initiatives to Promote Land Tenure Security
Tropical forests in develo** countries are important for the provision of global ecosystem services, but also tend to be characterized by weak...
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How do professionals assess security risks in practice? An exploratory study
There are a number of standards and frameworks for security risk assessment; however, it appears that their application and adaptation to real...
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Disentangling Occupational Sorting from Within-Occupation Disparities: Earnings Differences Among 12 Gender–Race/Ethnicity Groups in the U.S.
This paper quantifies the role that occupations play in explaining wage differences among 12 gender–race/ethnicity groups without including...
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Unemployment and Well-Being: The Case of High-Skilled Intra-EU Mobile Women
Empirical evidence shows a significant increase in the number of high-skilled mobile workers in the EU. Yet, little is known about the experience of...
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European Union Cohesion Policy: Socio-Economic Vulnerability of the Regions and the COVID-19 Shock
The European Union Cohesion Policy for the period 2021–2027 focuses on five goals to make the European Union smarter, greener, more connected, more...
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Anatomy of political Islam in Republican Turkey: the Milli Görüş Movement as a legacy of Naqshbandism
The Milli Görüş political Islamic movement and the first political parties under its banner were founded and dominated by the Naqshbandis. Numerous...
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The Interstitial Elites of the Italian Foundations of Banking Origin
The foundations of banking origin (Fobs) are a consequence of the 1990s reform of the Italian banking system and one of the main places where...
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Public Spheres, Media, and Democracy
In an era defined by rapid technological advancement, public spheres are undergoing a profound transformation, adapting to the evolving landscape of...
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Performative Intermediaries Versus Digital Regulation. A Multidisciplinary Analysis of the Power of Algorithms
As our economies, media, services and practices are becoming progressively more interconnected through and dependent on software and data-agile...