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This paper investigates the mediating role of employee awareness of artificial intelligence (AI) in the relationship between technological turbulence and knowledge hiding, with a focus on the moderating impact of change leadership.

The survey study adopted a quantitative approach to propose and test a model based on predictors of knowledge hidings. The survey approach received 320 respondent firms in the hotel management sector. The structural and measurement model was calculated using SmartPLS.

Employee AI awareness mediates the relationship between technological turbulence and knowledge hiding. Change leadership significantly moderates this relationship, reducing knowledge hiding by promoting innovative discussions and collaboration. High employee AI awareness can lead to knowledge hiding due to perceived threats to job security, but effective leadership mitigates this by fostering a collaborative environment.

The study highlights the importance of effective leadership in reducing knowledge hiding and emphasizes the need for a collaborative environment where employees view external partnerships as opportunities for learning and acquiring AI knowledge.

This paper aims to focus on the relationship between audit committees, external auditors and internal control systems (ICS) and strives to point out mutual influences between the instances to provide an integrated perspective for firms’ multilateral monitoring mechanisms. Furthermore, this study emphasizes the incorporation of sustainability and fraud considerations into the traditional roles of audit committees and auditors.

This structured literature review is based on 71 empirical-quantitative studies published in high-quality journals between 2005 and 2022. Considering the classification of ICS into ICS quality and internal audit function, the studies are analyzed with regard to audit committees’ and external auditors’ characteristics, divided into incentives and competencies, as well as their mutual relationships.

This study highlights a dynamic trilateral network of relationships between monitoring authorities and primarily shows that audit committees equipped with adequate competencies generate a substitutive effect for external auditors by reducing their efforts, whereas ICS quality serves as a possible mediator in this network of relationships. The establishment of an integrative three-party coalition of competent and adequately incentivized monitoring parties is essential to guarantee sufficient and appropriate ICS and overall corporate governance quality.

The findings should prompt legislators and firms to ensure a deeper collaboration between audit committees, internal auditors and external auditors to generate synergy effects and economies of scale within the integrative monitoring process. Legislators should develop stricter requirements for competencies of audit committees and auditors. These should include a holistic triad of sustainability, fraud and digital expertise as well as mandatory forensic procedures performed by all monitoring bodies.

The authors contribute to prior research by highlighting the importance of an integrative three-party coalition of monitoring authorities to ensure corporate governance quality and to generate synergy effects within a dynamic multilateral monitoring process. Furthermore, the authors offer cutting-edge implications by stressing the need for consideration of sustainability and fraud aspects in the traditional work and profiles of audit committees and auditors.

Work overload implies that there are excessive work demands that cannot be adequately fulfilled within the given deadlines. This research examines the effect of work overload on career outcomes, i.e. career satisfaction and occupational commitment through the mediating role of work frustration.

The data were collected from employees working in the schools of Punjab, Pakistan in three waves. Out of the total, 248 valid responses were analyzed by PROCESS model 4 using SPSS 24.

Based on affective event theory (AET) the results demonstrated that negative workplace events such as work overload create negative emotions like frustration at work and cause poor job outcomes (i.e. low satisfaction and commitment).

However, the outcomes should be interpreted in the light of single sector and time-lagged data tested on the mediation-only model.

The current study has implications for workload management in school staff to retain their career satisfaction and commitment.

This study has implications for society by offering to enhance the career outcomes of school staff that are prime institutions for socio-economic development.

This is one of the initial research studies that have examined the career-related outcomes of work overload based on AET via the mediating role of work frustration.

This study investigates how the complexity of sentiment in online reviews affects perceived helpfulness. Analyzed over 730,000 reviews from Tripadvisor.com, the research explores how information overload and increased cognitive load impact consumer decision-making.

This study applied the BERT deep learning model to analyze sentiment complexity in online reviews. Based on cognitive load theory, we examined two key factors: the number of attributes mentioned in a review and the variation in sentiment valence of across attributes to evaluate their impact on cognitive load and review helpfulness.

The results show that a higher number of attributes and greater variation in sentiment valence increase cognitive load, reducing review helpfulness. Reviewers’ expertise and review readability further moderate these effects, with complex or expert-written reviews worsening the negative impact.

This research introduces a method for measuring attribute-level sentiment complexity and its impact on review helpfulness, emphasizing the importance of balancing detail with readability. These findings provide a foundation for future studies on review characteristics and consumer behavior.

The purpose of this study is to examine the influence of green technology innovation on sustainability performance with the moderating effect of innovation capabilities in the Malaysian manufacturing listed companies.

This was a quantitative study and carried out by applying a research survey. The questionnaire was used to collect the data from 204 Malaysian manufacturing companies of the “consumer products and services” sector listed at Bursa Malaysia, incorporating a five-point Likert scale. All the hypothesized relationships were tested by using the partial least square structural equation modeling (PLS-SEM).

The empirical results showed that the comprehensive adoption of green technology innovation significantly promotes sustainability performance including economic, environmental and social performance. In addition, innovation capabilities significantly and positively moderate the relationship between green technology innovation and sustainability performance.

The scope of this study is specifically confined to the Malaysian manufacturing listed companies, operating within the consumer products and services sector listed at Bursa Malaysia. Consequently, the findings of this study may not be generalized to manufacturing companies of the different geographical contexts.

The findings of this study may help the top management and policymakers of the Malaysian manufacturing listed companies to scrutinize green technology innovation and innovation capabilities to achieve higher sustainability performance.

This study magnifies and provides new insights into the extant literature by developing a comprehensive research model that concurrently tests the direct and moderation effects between green technology innovation, innovation capabilities and sustainability performance. Additionally, this is the first study to examine the influence of green technology innovation on sustainability performance with the moderating effect of innovation capabilities in the Malaysian manufacturing listed companies. This distinct approach significantly bolsters the originality of this study.

This study aims to examine the moderating role of generational identity in the relationship between user-generated content (UGC) and tourist destination image. It seeks to unveil the differential impact of UGC on the cognitive and affective dimensions of tourist destination image across generational cohorts: Generation Z, Millennials and Generation X.

This study has an experimental design. It used online surveys to gather data from 317 participants recruited through social media channels. Participants were presented with both positive and negative UGC, and their responses were measured using cognitive and affective scales.

This study reveals that UGC significantly affects both the cognitive and affective dimensions of the destination image. However, the impact on the cognitive aspect is moderated by generational differences, with distinct variations observed across Generation Z, Millennials and Generation X. No significant generational moderation was found for the affective dimension, indicating a universal influence of UGC on emotional perceptions of destinations.

The findings suggest that marketers should tailor their communication strategies to the generational characteristics of their target audience, especially concerning the cognitive aspects of destination marketing. However, for affective appeals, a uniform strategy could be applied across generations, simplifying the approach for emotional marketing content.

This research contributes to the extant literature by highlighting the importance of generational segmentation in the strategic marketing of tourism destinations. It extends the discourse to generational analysis, providing a more granular understanding of the interactions between tourists and UGC.

This paper aims to compare the Islamic financial accounting standards (IFAS) prevailing in Pakistan declared by the Securities and Exchange Commission of Pakistan (SECP) with accounting standards of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).

Both standards related to Islamic financial accounting have been thoroughly reviewed, compared and discussed to find out the differences and similarities, along with the depth needed to meet the needs of Islamic finance. 

AAOIFI accounting standards provide a comprehensive view of complex transactions, whereas SECP standards have limitations. The proposed recommendations aim to bridge the gap by conducting periodic reviews and revisions of IFAS prevailing in Pakistan to keep up with the dynamic nature of the Islamic finance industry.

The regulators should establish institutional arrangements for adapting AAOIFI accounting standards, enabling efficient and effective upgrading of existing accounting standards for Islamic financial institutions and alignment with international best practices.

There is a dearth of studies related to Islamic financial accounting in the context of Pakistan; this is one that contributes to this area.

Responding to the lack of research on work engagement and burnout of professionals in the communication industries, this work’s main objective is to evaluate the effect of psychosocial working conditions (meaningful work, trust and recognition) on work engagement and burnout. Additionally, the mediating role of employee voice is tested.

The study takes a quantitative approach. A sample of 3,386 European workers in the communication industries was taken from the 2021 European Working Conditions Survey. The measurement of the main concepts is based on the variables available in the database above. The hypotheses were tested using the partial least squares method.

The results reveal that all psychosocial working conditions (meaningful work, trust and recognition) contribute to promoting work engagement and reducing burnout. Furthermore, employee voice is a mediator of the relationship between psychosocial working conditions, work engagement and burnout, although the presence of employee voice reduces the robustness of those relationships.

These results present relevant practical implications for managing workers in the communication industries, namely some clues to promote positive employee outcomes through the management of psychosocial working conditions.

This study examines the underexplored topic of work engagement and burnout in professionals in the communication industries as well as the relevance of psychological working conditions and employee voice to those outcomes. Furthermore, this study provides insightful information that is particularly useful to the European setting, where cultural aspects and working conditions may vary greatly from those in other parts of the world.

Drawing upon the natural resource-based view (NRBV) and social cognitive theory (SCT), the present study explores the role of green learning orientation (GLO) and green creativity (GC) as a mediating variable in the relationship between green transformational leadership (GTL) and green innovation (GI) in the Italian hotel industry. The research further assesses environmental performance (EP) and corporate green image (CGI) as a resultant factor of GI.

Two studies were conducted in Italy to evaluate theoretical models with workers in the lodging industry. Study 1 employed a three-wave, two-week time-lagged design with a total sample size of 303. Study 2 utilized a two-wave (four-week apart) design, with 349 participants using structural equation modeling.

The research findings emphasize that the enhancement of employees’ GLO and GC can be facilitated by providing GTL. This, in turn, may lead to the enhancement of GI, which improves the EP and CGI of a hotel.

The study comprehensively analyzes the previously unexamined relationships of employee-driven factors associated with GLO and GC. These factors are essential for promoting GI through GTL, ultimately enhancing EP and CGI. Therefore, it contributes by explaining previously unexplored employee and organizational factors in a unified model, utilizing time-lagged data, and enhancing the understanding of how organizations can elevate EP and CGI, particularly within the Italian hospitality sector.

The construction industry is witnessing a paradigm shift as a consequence of the fourth industrial revolution (IR 4.0). The implementation of IR4.0 technologies is, however, elementary in emerging economies such as Saudi Arabia. Therefore, the purpose of this paper is to carry out an examination of benefits, challenges and critical success factors for IR4.0 implementation in the construction industry in Saudi Arabia.

The methodology entailed a thorough review of the extant literature and consultation with experienced construction professionals in Saudi Arabia through questionnaire surveys. The data collected was further analyzed using the relative importance index approach and the confirmatory factor analysis.

The most important benefits, challenges and critical success factors established by this study include “Improved Communication and Coordination,” “Cost of implementation (initial investment and maintenance)” and “Clear goals and objectives,” respectively. Confirmatory factor analysis established a theoretical model to serve as a foundation for IR4.0 adoption in the Saudi construction industry.

The limitations may be perceived in terms of the local context of the research, as well as the sample size. This prevents the potential for generalization of the study’s results.

It is of practical value to the Saudi construction industry in facilitating the successful implementation of technology through policies, frameworks and best practice guidance.

The study advances the theoretical knowledge of technology implementation in the construction industry. Emerging economies such as Saudi Arabia seeking to leverage the capabilities of digital technologies will find the results of this to be of crucial value.