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Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly important in developing countries where fraudulent practices are more prevalent due to the lack of strict regulations and oversight. This study investigates whether enhanced audit quality has an impact on reducing financial statement fraud. The primary aim is to recognize whether a higher level of audit quality relates with a decrease in fraudulent activities in Indonesia, which is one such country that has not yet adopted IFRS.

This study investigates the effect of audit quality, as measured by audit tenure, audit fee, and audit size, on the dependent variable of financial statement fraud, as indicated by Dechow F-value. The sample for this study comprises 951 observations from 2015 to 2020, and the research design utilizes a panel data approach. To test the main hypothesis, OLS, and GMM estimation techniques are employed.

The analyses reveal a negative relationship between audit tenure and financial statement fraud. This suggests that shorter audit tenure may be associated with an increased risk of financial statement fraud. This heightened risk could stem from auditors having limited time to thoroughly understand the company's operations and internal controls, potentially making it more challenging to detect and prevent fraudulent activities perpetrated by the client. Conversely, a positive relationship is identified between audit fees and financial statement fraud, suggesting that companies paying higher fees may be engaging auditors less adept at detecting fraudulent activities. Furthermore, a negative relationship is observed between Big-5 and financial statement fraud, which may be due to the greater resources, expertise, quality control, scrutiny, reputation, and ethical conduct of Big-5 audit companies.

This study only focused on listed companies in Indonesia, therefore, caution should be exercised when generalizing the findings to other developing and Muslim countries such as Malaysia. The findings may differ due to the adoption of IFRS in Malaysia. As such, it is important for future studies to include Malaysia as a sample and compare the results with those of Indonesia. This comparison would demonstrate the impact of IFRS adoption on the relationship between audit quality and financial statement fraud and provide insights for policy makers in Indonesia.

The findings of this study have important implications for developing countries that have been shown to be more susceptible to fraud than developed countries. This study contributes to the existing research on the role of audit quality in reducing financial statement fraud and emphasizes the need for auditors and accountants to take a proactive approach in detecting and investigating financial fraud.

This study is a new study because it investigates the relationship between audit quality and financial statement fraud in Indonesia, a developing Muslim country that has not yet adopted International Financial Reporting Standards (IFRS). The study provides valuable evidence on the unique factors that influence fraud in Indonesia and fills a gap in the literature as previous studies on this topic have largely focused on developed countries. Additionally, the study recommends that policymakers in Indonesia consider implementing IFRS to improve the reliability of financial reporting and strengthen the effectiveness of the auditing process, thus reducing the incidence of fraud.

The present study aims to identify and evaluate the socioeconomic barriers to effective COVID-19 pandemic transmission control in Pakistan.

The study identifies multiple socio-economic barriers through an extensive literature review. The preliminary analysis unveiled 15 socio-economic barriers. Nine experts were contacted to collect data and finalize the most prominent barriers to COVID-19 transmission control using the DELPHI method. The Decision-Making Trial and Evaluation Laboratory (DEMATEL) method was used to process and interpret the data collected and a cause–effect relationship was established among the barriers.

The finalized barriers to effective COVID-19 pandemic transmission control were evaluated using DEMATEL which grouped criteria into two grouped criteria – cause and effect. The DEMATEL analysis shows that poor safety culture, lack of strategy and goal setting, lack of resources, late realization and recognition of the pandemic problem and lack of expertise and capacity in disaster and risk management fall into the cause group. These factors are critical as they directly affect the remaining barriers identified in the study.

Despite the collective global efforts, the national economies have been struggling to completely control COVID-19 transmission control. Pakistan’s economy has been facing the third wave of the pandemic. It is mandatory to identify the barriers and evaluate them to develop a comprehensive strategy ensuring that there would be no fourth wave. The study identifies and evaluates the barriers to COVID-19 transmission control in Pakistan using the integrated DELPHI-DEMATEL framework. The findings would help the government, experts and strategists to develop a comprehensive disaster and risk management strategy.

Today, global warming is one of the most acute challenges in the world, prominently caused by greenhouse gases. The introduction of hybrid-vehicles (HVs) is thus, one of the industrial initiatives to tackle this challenge by allowing at least some proportionate reduction in global-gas-emissions. Such initiatives like HVs have also affected the consumers’ green-purchase-intention (GPI). Hence, underpinned into the theory of planned behaviour (TPB), this study aims to analyze consumers’ response in terms of GPI for HVs, in addition to exploring the moderating-effect of price-sensitivity between independent-variables (attitude, subjective norms and perceived behavioural control) and consumers’ GPI for HVs.

The data was collected from 266 automobile-consumers with the help of questionnaires. A two-step approach was used to analyse the given hypothesis with the help of partial least squares structural equation modelling (Smart-PLS 3.2.7).

First, significant empirical-evidence was secured regarding the impact of given independent-variables (i.e. attitude, subjective norms and perceived behaviour control) on consumer’s GPI for HVs. Second, the empirical-evidence for the moderating effect of price-sensitivity onto the association between given independent-variables (except for the perceived-behavioural-control) and the consumers’ GPI for HVs, also turned out to be quite substantial in this study.

In-line-with the TPB, this study extends the existing body of literature regarding consumers’ GPI as it was significantly contingent to the given independent variables of the study, whereby, the price-sensitivity has been recognized as a key moderator particularly in the context of developing countries such as Pakistan. The present study thus provides in depth-insights to guide automobile manufacturers and marketers to redefine their pricing strategies to further strengthen the consumer’s GPI for HVs within certain socio-contextual setup. Automobile establishments should thus, invest in HVs’ adoption that serves both the eco-system (particularly human-well-being) and sustainable-organizational-growth.

This paper aims to address and identify the major stakeholders in the medical tourism industry, based on their participation in medical tourism activities and their support for medical tourism development.

This paper systematically reviews the content of medical tourism studies from literature to identify key stakeholders and address the roles they play in the medical tourism industry.

This study shows that the key stakeholders in the medical tourism industry are eight, namely, medical tourists, health-care providers, government agencies, facilitators, accreditation and credentialing bodies, health-care marketers, insurance providers and infrastructure and facilities. These stakeholders strongly influence medical tourists’ decision-making process in seeking medical treatment abroad. Besides, a successful medical tourism development depends greatly on the excellent partnership between all stakeholders.

This paper sheds light on the crucial role of these stakeholders that can be an important consideration in medical tourists’ decision-making process and industry growth. The study can facilitate policymakers in designing and developing policies to improve medical tourism practices.

This paper expands the knowledge about medical tourism literature by identifying and explaining the significant role of each stakeholder in the industry. The results of this paper are quite revealing to all practitioners in terms of the potential strategies and medical tourism growth. The study establishes a foundation for future medical tourism research in the rapidly growing industry.

本文旨在根据医疗旅游的参与及其对医疗旅游发展的支持, 来确定医疗旅游的主要利益相关者。

本文系统地回顾了文献中的医疗旅游研究内容, 以识别关键的利益相关者并探讨他们在医疗旅游行业中所扮演的角色。

这项研究表明, 医疗旅游的主要利益相关者有八个：医疗游客, 医疗保健提供者, 政府机构, 促进者, 资格认证机构, 医疗保健营销人员, 保险提供者以及基础设施。这些利益相关者强烈影响医疗旅游游客在国外寻求医疗服务的决策过程。此外, 医疗旅游业的成功发展很大程度上取决于所有利益相关者之间的良好伙伴关系。

本文阐明了这些利益相关者的关键作用, 这是医疗游客决策过程和行业增长的重要考虑因素。该研究可以帮助决策者设计和制定改善医疗旅游实践的政策。

本文通过确定和解释每个利益相关者在行业中的重要作用, 扩展了对医疗旅游文献的了解。本文的结果在潜在策略和医疗旅游的增长方面对所有从业者都颇具启发性。该研究为快速发展的医疗旅游行业的未来方向研究奠定了基础。

Este artículo, tiene como objetivo abordar e identificar, los principales actores en la industria del turismo médico, en función de su participación en actividades de turismo médico y su apoyo al desarrollo del turismo médico.

El trabajo revisa sistemáticamente, la literatura y el contenido de los estudios de turismo médico para identificar a las partes interesadas, elementos clave y abordar los roles que desempeñan en la industria del turismo médico.

Este estudio muestra que los actores clave en la industria del turismo médico son ocho: turistas médicos, proveedores de atención médica, agencias gubernamentales, facilitadores, organismos de acreditación y acreditación, comercializadores de atención médica, proveedores de seguros e infraestructura e instalaciones. Estos actores, influyen de forma notable, en el proceso de toma de decisiones de los turistas médicos, al buscar tratamiento en el extranjero. Además, un desarrollo exitoso del turismo médico depende en gran medida de una excelente asociación entre todas las partes interesadas.

Este documento arroja luz sobre el papel crucial de estos actores y puede ser una consideración importante en el proceso de toma de decisiones de los turistas médicos y el crecimiento de la industria. El estudio puede facilitar, en el diseño y desarrollo de políticas para mejorar las prácticas de turismo medico, a los responsables políticos.

Este documento amplía el conocimiento sobre la literatura de turismo medico, identificando y explicando el papel importante de cada actor en la industria. Los resultados de este documento son bastante reveladores para todos los profesionales, en términos de estrategias potenciales y crecimiento del turismo médico. El estudio establece una base para futuras investigaciones sobre turismo médico en la industria de rápido crecimiento.

The purpose of this paper is to conceptualize halal marketing from the marketing strategy perspective, particularly segmentation, targeting and positioning (STP).

A literature review is carried out for the study. Building on the STP framework, an attempt is made to conceptualize halal marketing from the marketing strategy perspective and provide its implications.

The findings suggest that halal marketing has emerged and is used as a segmentation strategy. Furthermore, halal marketing can be more effectively used as a positioning strategy.

The paper presents the opportunity to use halal marketing by combining the Islamic principles for halal with the marketing positioning strategy. In this way, halal marketing can also be used to attract consumers from other religious segments.

The paper presents a marketing strategy perspective of segmentation and targeting. Furthermore, the paper proposes an approach for using halal as a positioning strategy.

This study aims to conduct the domain mapping of consumer behaviour research in the context of solar energy. The study can help in understanding the intellectual structure, evolution of keywords and key research producers (at the author, institutional and source level) related to the domain of solar energy consumer research.

This study uses R-studios’ bibliometrix package for analysing the bibliographical data collected from the Scopus database. Analysis has been conducted at the descriptive level (summary, author, institution and source) and analytical level (co-citation analysis, co-occurrence analysis, thematic maps and historiography).

This study finds out the most relevant authors, institutions and sources using criteria such as production, citations and H-index. Relevant research clusters have been identified using the clustering of authors, co-citations and keywords. Thematic mapping has identified the basic and motor themes. Historical citation analysis shows the direct linkage of previous studies. Overall, this study reports the most relevant bibliometric indicators in the domain of solar energy consumer research.

Identified patterns can help policymakers, business experts, social marketers and energy conservation organisations to study consumer behaviour.

Thiis bibliometric study can effectively assess sustainable development goals and suggest improved action plans.

This study examined bibliometric analysis in solar energy products (SEPs), recognised varied domains of research work on consumers’ intention to purchase solar household products and mapped them into six groups. This study provides an overview of 40 years of research on consumer behaviour towards SEPs and discusses its findings to identify the research gap.

Knowledge is the source of competitive advantage, but when shared at all levels. Unfortunately, there is a universal unruly present in the form of knowledge hiding at employees’ level, but the causes and remedies are still vague as past studies have rarely investigated the causes of daily knowledge hiding behavior. Against this backdrop, this study aims to entail a daily diary method investigation of the role of daily abusive supervision in daily employees’ knowledge hiding through the mediation of dehumanization and moderation of psychological capital.

The data for this study is collected using a daily diary method approach, which estimates the daily workplace events and their continuous influence on employees’ feelings (i.e. dehumanization) and actions (knowledge hiding). The daily responses of 279 respondents were considered useful for analysis purposes.

The findings of the study revealed that the daily events of abusive supervision have both direct and indirect (through dehumanization) influence on employees’ daily knowledge hiding behavior. Moreover, psychosocial capital has a significant conditional influence in the relationships of negative workplace treatments (abusive supervision and dehumanization) and their outcomes (i.e. knowledge hiding).

The study provides some theoretical and practical insights by providing the explanatory and coping mechanism between continuous abusive supervision and daily knowledge hiding behavior.

There is a dearth of literature that has focused on daily episodes of abusive supervision, dehumanization and knowledge hiding behavior. Furthermore, the moderating role of psychological capital has also been rarely investigated.

This study aims to assess the quality of care among adult oncology patients in tertiary care hospitals in Karachi by using an international standard of quality of care and to identify domains where improvement is needed.

This is a cross-sectional study carried out at two tertiary care hospitals of Karachi, Pakistan, belonging to private and public sector, respectively, between February and April 2018. Face-to-face interviews were conducted using a modified questionnaire having five-point Likert scale questions regarding satisfaction of patients with doctors, nursing staff, information provided and the hospital standards. SPSS 20 was used for statistical analysis, and the results were expressed using mean, frequencies, percentages and p-values.

The authors approached 415 patients, out of which 389 patients agreed to participate in the study. For both hospitals, the lowest mean scores were for sections pertaining to satisfaction with psychosocial support and information provided. The mean satisfaction score of patients from the private hospital were found to be significantly higher as compared to patients from the public hospital for all domains of patient care (p-value < 0.01 using t-test for two independent samples). The data showed an increasing trend of “satisfied” responses as the household income increased.

A comparative study should be conducted with the aim of pinpointing the differences in areas in which there is a significant difference in positive satisfaction levels between private and public sectors. Similar research could also be expanded adding other variables that affect quality of care such as doctor's approach to their patients, time given during each consultation and patient's understanding of doctor's knowledge. Further studies can be done to bridge the gaps between what a doctor views as standard care and what the patient knows will help them receive a more holistic approach to care.

Assessing the quality of care helps determine gaps in care and allocating health resources accordingly. In clinical practice, emphasis needs to be given on increased duration and improved quality of patient counselling to improve the low satisfaction levels of patients regarding the psychosocial support. Addressing patients' concerns should be made part of clinical teaching from an undergraduate level. As far as patient access to doctors of the specific speciality is concerned, hospital managements should adopt systems to ensure continuum of care and come up with mechanisms to bridge the discrepancy between a patient's needs and doctor availability.

After being identified as a major deficiency, training doctors in the sensitivities of the population and demographics, especially with respect to socio-economic statuses, can aid in enhancing patient satisfaction to the treatment. Implementation of patient-centred care leads to greater satisfaction with care, which, in turn, increases a patient's self efficacy in managing important aspects of their care and improves health care-related quality of life.

Cancer patients have long-term exposure to the hospital environment. A patient's satisfaction with the quality of care is an important determinant in patient compliance to the treatment protocol and required hospital visits. There is a dearth of research on the outpatient quality of care in the oncology departments in Karachi. This study provides an overview of the quality of care available to cancer patients in Karachi both in public and private sectors. The results of our study identify the gaps in the quality of care being provided to the patients in a developing country like Pakistan, which can be used to improve the quality of care, leading to better patient outcomes.

The purpose of this paper is to investigate the factors that can hinder employee performance. Thereof, this study also investigates the mediating role of perceived incivility and the moderating role of psychological capital (PsyCap) to address “why” and “when” employee performance is undermined.

Data from 485 employees of hotel industry were gathered in two-time intervals (T1 and T2) by conducting a survey. The time interval gap between Time 1 and Time 2 was 15 days. The data of the respondents were analyzed by using Smart PLS3.

The results revealed that injustice perceptions led to perceived incivility, while organizational dehumanization and perceived incivility decreased employee performance. Perceived incivility mediated the relationship between interactional injustice and employee performance. Moreover, PsyCap played the moderating role in curbing the effect of stressor.

This study offers hotel managers a valuable insight to formulate effective strategies that can enhance performance and PsyCap amongst their employees, aside from minimizing stressors within the context of hotel industry.

This research contributes to literature by focusing on factors that can undermine employee performance. The study outcomes have essential implications for students, researchers and practitioners. The valuable insights facilitate researchers to focus on factors that lead to deterioration of employee performance, instead of investigating the often-sought employee performance increment factors. This study aids fresh research endeavor by establishing a new avenue for investigation. Hotel managers may find this study insightful to minimize adverse stressors that could deteriorate employee performance.

The study aims to investigate the impact of workplace ostracism (WO) and fear of the COVID-19 pandemic on the family life of restaurant employees. This research is based on the conservation of resources (COR) theory and work–family interface model to understand the theoretical underpinnings of mistreatment in the food sector during the COVID-19 pandemic.

The study utilized a survey with a structured questionnaire to collect time-lagged data from 238 restaurant employees in the central region of Punjab province in Pakistan. The collected data were analyzed using the SPSS tool with modern-day techniques like bootstrapping, process macro and SmartPLS.

The study reveals that perceived stress levels of the employees increase due to ostracism, leading to work–family conflict. Furthermore, the study found that employees who fear COVID-19 are less stressed by ostracism.

The study's significant contribution lies in demonstrating that the impact of ostracism in the workplace is quite different from what was expected. The results have shown that ostracism can reduce the perceived stress levels of employees, leading to a decrease in work–family conflict, especially in the presence of fear of COVID-19.