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This study investigates the relationships between environmental, social, and governance (ESG) controversies and insolvency risk in the insurance sector. Drawing from legitimacy and stakeholder theories, the authors explore the impact of ESG controversies on insurers’ insolvency risk and the moderating effect of ESG practices on this relationship.

This study utilises a dataset comprising 120 stock insurance firms spanning from 2011 to 2022. The authors employed system-GMM estimations to control for potential endogeneity and conducted several robustness checks.

ESG controversy positively influences insurers’ insolvency risk, with ESG practices mitigating these positive effects. The Governance (G) component of ESG practices plays a key role in counteracting the effects of ESG controversies on insurance companies’ insolvency risk.

This is the first study to investigate the direct relationship between ESG controversies and insolvency risk in the insurance industry. It underscores the critical influence of stakeholders’ perceptions of the company’s legitimacy, which is determined by the number of ESG controversies undertaken by the insurer company, on its insolvency risk. Additionally, by examining the three components of ESG practices individually, the authors offer insights into how managers can gain a competitive edge, particularly by utilising governance practices as safeguards against the adverse effects of ESG controversies on their financial risk.

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.

The purpose of this paper is to explore multiple perspectives on managerial coaching: why and how managers engage, employees and human resource development (HRD) professionals’ perspectives on the use and how HRD and managers can better support each other with it.

This study used secondary analysis of empirical data already collected through a transnational study from 20 different medium-size to large organisations in the Netherlands, the UK and the USA. For this study, 58 interviews referring to coaching were analysed from 18 of these organisations, from these 3 different countries and from 3 stakeholder groups: managers, employees and HRD professionals.

Findings show that managers perform a variety of “on the job” informal coaching roles and that HRD professionals lead the more formal aspects. Managers felt that HRD support was limited and hoped for more. A limited number of employees mentioned coaching, but those that did highlighted the different types of coaching they received in the workplace, referring to managers but with little recognition of HRD’s role. HRD professionals shared how they support managers through both informal and formal coaching approaches, but this was not fully acknowledged by neither managers nor employees.

The findings of this study contribute to the literature on devolved HRD practices, highlighting that managers are engaging more in managerial coaching with their teams, that potentially employees are not that aware of this and that managers and employees are not fully aware of HRD’s contribution to supporting coaching and feel they could do more. As a result, this study suggests that HRD professionals have a clear role to play in creating and leading the supportive organisational culture for coaching to thrive, not only in setting the “coaching scene” for managers to work within but also through offering support for long-term capacity building for all employees.

Through the diffusion of key HRD activities into managerial roles, and while internal coaching is gaining more momentum, managers now step up when coaching their teams. This study extends the limited prior research on managers’ and others’ (employees and HRD) beliefs about the coaching role in the workplace. This study highlights the changing role of the manager, the need for HRD to offer more support for the joint role that managers are taking (manager and coach) and the partnership potential for HRD professionals to include all stakeholders including employees.

Despite the knowledge transfer between projects has received increasing attention from scholars, few scholars still conduct comprehensive research on inter-project knowledge transfer from both horizontal and vertical perspectives. Besides, knowledge transfer is affected by multiple antecedent conditions, and these factors should be combined for analysis. Therefore, this paper aims to explore the key factors influencing knowledge transfer between projects using the fuzzy-set qualitative comparative analysis (fsQCA) method from both horizontal and vertical perspectives and how these factors combine to improve the effectiveness of knowledge transfer (EKT) between projects.

First, nine factors affecting knowledge transfer between projects were identified, which were from the four dimensions of subject, relationship, channel, and context, namely temporary nature (TN), time urgency (TU), transmit willingness (TW), receive willingness (RW), trust (TR), project-project transfer channels (PPC), project-enterprise transfer channels (PEC), organizational atmosphere (OA), and motivation system (MS). Then, the source of the samples was determined and the data from the respondents was collected for analysis. Following the operation steps of the fsQCA method, variable calibration, single condition necessity analysis, and configuration analysis were carried out. After that, the configurations of influencing factors were obtained and the robustness test was conducted.

The results of the fsQCA method show that there are five configurations that can obtain better EKT between projects. Configuration 3 (∼TN * ∼TU * TW * RW * TR * ∼PPC * PEC * MS) has the highest consistency, indicating that it has the highest degree of the explanatory variable subset. Configuration 1 (∼TN * ∼TU * TW * RW * PEC * OA * MS) has the highest coverage, meaning that this configuration can explain most cases. Also, the five configurations were divided into three types: vertical transfer, horizontal-vertical transfer, and channel-free transfer category.

Firstly, this study explores the key factors influencing knowledge transfer between projects from four dimensions, which presents the logical chain of influencing factors more clearly. Then, this study divided the five configurations obtained into three categories according to the transfer direction: vertical, horizontal-vertical, and channel-free transfer, which gives implications to focus on both horizontal knowledge transfer (HKT) and (VKT) when studying knowledge transfer between projects. Lastly, this study helps to realize the exploration of combined improvement strategies for EKT, thereby providing meaningful recommendations for enterprises and project teams to facilitate knowledge transfer between projects.

This study aims to investigate the tendency that Malaysian consumers will choose the recombinant collagen-like protein (RCLP) from bacteria as an alternative source of collagen in their consumption and the determinants of the consumer acceptance.

Quantitative approach is adopted in the study. Descriptive analysis and logistic regression are used to analyze primary data collected from a survey.

The likelihood of consumers choosing RCLP as an alternative source of collagen is higher among elderly and females. The choice is significantly influenced by the idea that the collagen should support maqasid al-syariah, approved by national Islamic body, should clear on the ingredients used and could boost local economic activities in the future.

An ethical halal policy should be outlined as the guiding principles to the potential producers of RCLP.

An alternative source of collagen using bacteria as proposed is not yet being introduced in Malaysian industry, and the analysis on probability that consumers will accept this new sourced collagen product is using primary data from survey.

The purpose of this study is to analyze the effect of corporate social responsibility (CSR) practices and corporate ethical behavior on implicit cost of equity (COE) using integrated reporting quality (IRQ) as a mediating variable in European companies belonging to the environmental, social and governance (ESG) index.

The authors use a panel data set of 540 European firms from the ESG index from 2013 to 2022. The data were collected from I/B/E/S and Thomson Reuters ASSET4 database and analyzed using the structural equation model to test hypotheses.

In the instance of ESG European firms, the findings indicate that CSR practices and corporate ethical behavior are negatively related to the COE. From the result of the Sobel test, this study indicated that IRQ has only indirect mediation on the relationship between CSR, ethical behavior of the company and implicit COE.

The findings have some policy and practical implications that may help regulators and managers in improving the COE and helping companies envision their future growth opportunities in a context where responsibility, ethics and disclosure are central to corporate valuation. Using the implicit COE is a better estimate of shareholder requirements in the context of ESG companies.

This research concentrates on ESG companies since they are more likely to contribute to environmental protection, which attracts responsible investors. Furthermore, the findings may be useful to worldwide managers and investors who use responsible practices as a criterion in their decision-making.

This study aims to examine whether sport companies that promote gender equality through femvertising, an advertising trend that empowers women and confronts gender stereotypes, actually support women’s rights with institutionalized approaches to challenge gender issues. Some sport brands even have won awards for their femvertising efforts, however, not all of them have modified their policies and programs to support gender equality. Sport femvertising can be a new area for CSR-washing and this study investigated this potential.

Utilizing a content analysis, this study compared sport brands' (award-winning vs non-award-winning) level of engagement in internal and external CSR activities regarding gender equality. Sport brands’ CSR attempts and number of women in leadership positions were analyzed through companies’ CSR reports, annual reports and websites.

Only few differences between two groups (award-winning vs non-award-winning) of sport brands were observed regarding their gender equality CSR engagement. In some cases, non-award-winning sport brands had a greater percentage of women in leadership and practiced more internal gender equality CSR.

This paper provides valuable information about the potential of femvertising as an advertisement, as well as CSR strategy. Results of this study broaden our understanding of how sport companies embraced this advertising/CSR technique and the repercussions. Findings provide guidance for sport marketers who seek to improve their brand image through femvertising.

This paper investigates the impact of strategic alliance network centrality and structural holes on firm innovation efficiency. In addition, the paper aims to explore the moderating effects of government R&D subsidies and firm technology standardization.

Based upon the literature on strategic alliance networks, this paper proposes a conceptual model with several hypotheses. The empirical analysis is based on a sample of 736 observations from 92 mechanical manufacturing firms in China from 2010 to 2017. We measured firm innovation efficiency via the DEA model and performed quantitative analysis with GMM estimation.

The results indicate that strategic alliance network centrality is positively related to firm innovation efficiency, and structural holes have a U-shaped relationship with firm innovation efficiency. Government R&D subsidies positively moderate the relationship between centrality and firm innovation efficiency. Firm technology standardization positively moderates the relationship between centrality and firm innovation efficiency and the U-shaped relationship between structural holes and firm innovation efficiency.

Firms should focus on improving innovation efficiency and maximizing innovation output under limited resources. Furthermore, managers ought to strengthen cooperation between firms and external alliances while promoting the utilization of strategic alliance network position resources to benefit innovation efficiency.

This paper considers that innovation efficiency, including input and output processes, is more representative than innovation performance, and few studies have focused on the relationship between strategic alliance networks and innovation efficiency. To fill this research gap, this paper explores the impact of strategic alliance network position embedding on innovation efficiency.

Prior research from transaction costs economics argued that central firms perform better because they have superior access to information to discipline their alliance partners. Central firms may also, however, face higher costs and risks of unintentional learning and weaken their competence through structural inertia. We propose that these costs and risks are influenced by the learning capacities of the firms in the network and can explain different outcomes for focal firm performance.

To test our predictions, we use instrumental variable–generalized method of moments estimation techniques on 15,517 firm-year observations from equity alliance portfolios in the global food industry across a 21-year window.

We find support for our predictions and show that the relationship between network degree centrality and firm performance is negatively influenced by partners’ learning capacity and positively influenced by focal firms’ learning capacity, while firms with low network degree centrality benefit less from their learning capacity.

Future developments in transaction cost economics may consider partner and focal firms’ learning capacity as moderators of the network degree centrality – firm performance relationship.

In alliance decisions, managers must consider that the combination of high network degree centrality and partners’ learning capacity can lead to high costs, risks of unintentional learning, and structural inertia, all of which have negative consequences for performance. In concentrated industries where network positions are controlled by a few large firms, policymakers must acknowledge that firms may face substantial barriers to collaboration with learning-intensive firms.

This study is the first to develop and test a comprehensive transaction cost analysis of the central firm’s unintended knowledge flows and structural inertia in alliance networks. It is also the first to incorporate theoretically and empirically the hazards of complex and unintended information flows on the relationship of network degree centrality to performance in equity alliance portfolios.

The study investigates the intention of adopting solar panels and incorporating renewable energy sources into the electrical mix, providing insightful information on the nuances of this critical topic.

The study used online and offline surveys to gather information on rooftop solar panels from Indian homes. To get reliable findings, the collected responses were analyzed using structural equation modeling using Smart PLS version 3.5 and SPSS version 23.0.

The research examines sustainability difficulties, psychological issues and demographic considerations, yielding a variety of conclusions. Low compatibility and high perceived cost have a detrimental influence on adoption intentions, emphasizing the importance of integrating consumer perceptions with technology while addressing cost concerns. Conversely, relative advantage, awareness, environmental concern, facilitating conditions and observability positively influenced the adoption.

The study underscores the importance of highlighting benefits, raising awareness, providing necessary resources and showcasing visible instances of technology use. By revealing the connection between different factors, the study offers a roadmap for policymakers and stakeholders to accelerate the transition toward sustainable energy practices.

To the best of the authors' knowledge, this study is one of the first to propose an integration of the Theory of Planned Behavior (TPB), the Diffusion of Innovations Theory (DOI) and the Unified Theory of Acceptance and Use of Technology (UTAUT), alongside various independent variables. The research offers a comprehensive perspective on factors that facilitate and obstruct the usage of solar energy.