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The present study aims to assess the key institutional settings for earnings management (EM) in emerging economies (EE). The unique social, cultural and regulatory environment of EE provides a relevant framework for the review.

The study combines systematic literature review (SLR) with bibliometric analysis to analyse 251 articles extracted from the Scopus database, covering the period from 2001 to 2023. Further, cluster analysis using bibliographic coupling of highly cited articles is undertaken to ascertain key themes on EM in EE.

The study deciphers the influence of institutional transitions and differences in EE on (1) ownership structures, (2) the efficacy of accounting, auditing and governance reforms, (3) environmental and social disclosures and (4) audit quality at the firm level in defining the EM practices in these economies. It also identifies region/country-wise institutional similarities and divergences across the EE that drive the EM practices in these economies.

The key findings of the review provide essential guidelines for policy formulation concerning rationalization of the ownership structures, strengthening infrastructure relating to accounting and auditing practices and formalizing social and environmental practices and disclosures for effectively constraining EM in EE. The review also identifies key factors to be considered by potential investors in EE.

The study is one of its kind as it identifies unique country-specific institutional drivers for EM in EE and highlights region/country-wise resemblances and differences in the key institutional determinants of EM.

The study aims to investigate the integration of human and machine intelligence in Industry 4.0 (I4.0), particularly in the convergence of industrial revolutions 4.0 (IR4.0) and 5.0. It seeks to identify employee competencies aligned with industry 5.0 (I5.0) and propose a framework for deep multi-level cooperation to improve human integration within the intelligence system.

This study uses bibliometric analysis to review 296 research papers retrieved from the Scopus database between 2002 and 2022. The prominence of the research is evaluated by analyzing the publication trend, sample statistics, theoretical foundation, commonly used keywords, thematic evolution, country-based contributions and top-cited documents.

The study observed that research in I5.0 has been limited in the past but has gained momentum since 2015. An analysis of research papers from 2002 to 2022 reveals a gradual shift toward human-centric practices. The literature on I4.0, the internet of things (IoT), artificial intelligence (AI), cloud manufacturing, blockchain and big data analysis has been increasingly highlighting the growing importance of digitalization in the future. An increase in the number of countries contributing to the field of study has also been observed.

This analysis offers valuable insights for managers, policymakers, information technology (IT) developers and stakeholders in understanding and implementing human-centric practices in I5.0. It emphasizes staying current with trends, embracing workforce empowerment through reskilling and upskilling, and prioritizing data privacy and security in adaptable systems. These strategies contribute to developing effective, inclusive and ethically sound approaches aligned with the principles of I5.0.

The purpose of this paper is to analyse the future of the implementation of artificial intelligence (AI) technologies in services experience provided by cultural institutions (e.g. museums, exhibition halls and cultural centres) from experts’, cultural tourists’ and users’ point of view under the Industry 5.0 approach.

The research was conducted using a qualitative approach, which was based on the analysis of the contents obtained from two roundtable discussions with experts and cultural tourists and users. A thematic analysis using NVivo was done to the data obtained.

From a futuristic Industry 5.0 approach, AI is considered to be more than a tool – it as an integral part of the entire experience. AI aids in connecting cultural institutions with users and is beneficial since it allows the institutions to get to know the users better and provide a more integrated and immersive experience. Furthermore, AI is critical in establishing a community and nurturing it daily.

The most important contribution of this research is the theoretical model focused on the user experience and AI application in services experiences of museums and cultural institutions from an Industry 5.0 approach. This model includes the visitors’ and managers’ points of view through the following dimensions: the pre-experience, experience and post-experience. This model is focused on human–AI coworking (HAIC) in museums and cultural institutions.