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Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.

There is a surprising lack of underpinning evidence relating to how police specialism is defined, conceived and operationalised nationally. This study aims to shed light on the development of specialism, adding insights towards academic and police knowledge on the topic.

Exploratory research was conducted to draw evidence on police specialism in England and Wales according to publications in the literature and insights from high-ranking police officers. A total of 57 documents and 10 officers’ accounts were thematically analysed. Five main themes have been identified, relating to the development, impact and barriers of specialist units, knowledge and training.

Socio-cultural, policy-based and historical information that contributed to the development of specialism in its contemporary form were discussed. The conceptual triggers for the institution of most specialist units were disasters and a need for modernisation. In both cases, police forces were faced with the inability to keep up with emerging threats and new criminal techniques. Some exceptions apply, with specialisms of sex offences still being underdeveloped and underfunded compared to other crimes. Overall, although specialism has the potential to positively impact police efficacy, the specialist knowledge of officers working within specialist units is frequently inferred – rather than measured.

Organisational support and the quality of training impact specialism effectiveness. The substantial lack of resources allocated to specialism means that training for some crime types is either unavailable or difficult to complete. Police officers fear that specialism might lead to elitism and corrupt police practices. There is no evidence, however, that elitist beliefs are the direct result of specialism or rather additional co-occurring organisational, cultural and force-specific or role-dependant factors. Police officers’ wellbeing and specialist capacity take a significant toll.

To the best of the authors’ knowledge, this was the first modern study of its kind that investigated how police specialism is conceived, instituted and prioritised in England and Wales.

This study aims to investigate the impact of corporate social responsibility (CSR) on green innovation by considering the three dimensions of green innovation cognition, behavior and outcomes and to explore the role of situational and measurement factors in this relationship.

This study adopts a meta-analysis method to integrate 208,997 observations from 48 independent empirical studies on CSR and green innovation.

CSR positively affects green innovation cognition, behavior and outcomes. Additionally, the relationship between CSR and green innovation is stronger in Western cultural background than in Eastern ones. The impact of CSR on green innovation is also more significant in small and medium-sized enterprises (SMEs). Moreover, this study shows that the correlation between CSR and green innovation is stronger when the source of data is primary data and when green innovation is measured by non-patent methodologies.

This study elucidates the impact of CSR on green innovation and further clarifies the potential reasons for the divergent findings in existing related studies. The article enriches the theoretical results related to CSR and green innovation and provides valuable insights and references for corporate decision-makers.

Given the increasing attention on ChatGPT in academia due to its advanced features and capabilities, this study aims to examine the links among Artificial intelligence (AI), knowledge sharing, ethics, academia and libraries in educational institutions. Moreover, this study also aims to provide a literature base while discussing recent trends in AI and ChatGPT technologies, highlighting their specific uses in institutions.

The paper involves a structured interview format where a human interviewer poses questions “Qs” in ChatGPT, related to knowledge sharing, ethics, academia and libraries. Moreover a literature base is also provide to discussed recent trends in AI and ChatGPT technologies, highlighting their specific uses in institutions.

The study find out that AI and ChatGPT technologies in educational institutions affect knowledge sharing, ethical consideration, academia and libraries. This study also highlights literature directions for the trends and proper use of the AI and ChatGPT among institutions, such as improving student-learning engagement.

This research contributes to the prior literature by offering an in-depth review of current uses and applications of AI and ChatGPT in educational institutions. It not only highlights key trends and innovations but also provides insights and guidelines for future research. This study also provides insights and guidelines for future research. Furthermore, the article emphasizes the potential impact of AI and ChatGPT on the future of education and technology.

This paper aims to demonstrate that, in line with the emerging trend of multifunctional yarn development, cotton yarn can effectively harness renewable solar energy to achieve photothermal conversion and thermochromism. This innovation not only maintains the comfort associated with natural fiber cotton yarn but also enhances its ultraviolet (UV) light resistance.

In this work, 4% zirconium carbide (ZrC) and thermochromic powder were adhered to cotton yarn through polyurethane (PU) by sizing coating method. After sizing, the two cotton yarns are twisted by ring spinning to obtain composite yarns with photothermal conversion and thermochromic functions.

The yarn obtained by cotton/6%PU/8% thermochromic dye single yarn and cotton/6%PU/4% ZrC single yarn composite is the best match. After 5 min of infrared light, the temperature of the composite yarn rose to the maximum, increasing by 36.1°C. The ΔE* value before and after irradiation of infrared lamp is 26.565, which proves that the thermochromic function is good. The yarn dryness unevenness was significantly reduced by 27.2%. The composite yarn has a UPF value of up to 89.22, and its performance characteristics remain stable after 100 minutes of washing.

The composite yarn’s photothermal conversion and thermochromism functions are mutually reinforcing. Using sunlight can simultaneously achieve heating and discoloration effects without consuming additional energy. The cotton yarn used in this application is versatile, and suitable for a wide range of uses including clothing, temperature visualization detection and other scenarios.

Over the past two decades, the hub location domain has witnessed remarkable growth, yet no prior study reviewed and synthesised problem formulation and solution methodologies to address real-life challenges.

The current study conducts a comprehensive bibliometric literature review to develop a thematic framework that describes and presents hub location problems. The work employs cluster, bibliometric, and social network analyses to delve into the essential themes.

Key themes include cooperation, coopetition, sustainability, reshoring, and dynamic demand, contributing to the complex challenges in today’s hub location problems. As the first work in this field, the study serves as a valuable single-source reference, providing scholars and industry practitioners with key insights into the evolution of hub location research, prominent research clusters, influential authors, leading countries, and crucial keywords.

Findings have significant implications since they highlight the current state of hub location research and set the stage for future endeavours. Specifically, by identifying prominent research clusters, scholars can explore promising directions to push the boundaries of knowledge in this area.

This work is a valuable resource for scholars in this domain and offers practical insights for industry practitioners seeking to understand the hub location problems. Overall, the study’s holistic approach provides a solid foundation for advancing future research work in the hub location field.

The study aims to investigate the effect of corruption and crime on the investments by firms in emerging economies (EEs).

The study adopts the generalised methods of moments (GMM) estimator and data across 57 EEs.

The study shows that crime management, corruption and external quality assurance drive-up investments. Additionally, investments decline with firm age and crime incidence. Corruption and crime managements increase investments by exporting firms more than non-exporting firms investments. Also, external auditor services benefit investments by large firms more than small-medium firms.

There is a need for EEs to implement policies that will curtail corruption and create a level playing field and sustainable firm growth. EEs firms must be innovative to expand their productive investments and grow over time. Also, EEs firms should seek external quality certification, invest in internal security and monitor goods in transit.

Although (tele)work is increasingly being adopted and employees’ behavior is recognized to be key for organizational outcomes (e.g. performance), the current literature on counterproductive work behaviors (CWB) in telework settings is fragmented, and a valid measurement instrument is lacking. This study aims to address this gap and starts by presenting a review of the current literature on counterproductive work behavior in flexible work arrangements (i.e. telework). Based on this study, eight categories of work behavior that appear to be frequent under telework settings were identified.

Next, four studies aimed at developing and validating a measurement instrument that captures employee counterproductive work behavior when teleworking: the counterproductive [tele]work behavior scale (CTwBS).

In Study 1, the CTwBS was created, and in Study 2, its factorial validity was examined (N = 350). In Study 3, using a sample of teleworkers (N = 289), the convergent and discriminant validity of the CTwBS was tested using self-ratings of (positive and negative) affect, attitudes toward telework and frequency of CWB in general. In Study 4, a daily-diary study across five workdays (N = 232 × 5 = 1,160) examined the criterion validity of the CTwBS.

The results indicated that the CTwBS is a valid and reliable instrument for capturing employee counterproductive work behavior in telework settings. Theoretical and practical implications are discussed.

To the best of the authors’ knowledge, CTwBS is the first measure aimed at assessing counterproductive work behavior in telework settings.

Although emotional dynamics (EDs) during the entrepreneurial learning (EL) process are acknowledged to promote the growth of an entrepreneurial mindset (EM), while having social causes, empirical research on learning mainly looks at emotions as socially isolated concepts. This study aims to investigate how socially induced and regulated emotions during the EL process affect EM development.

We applied a qualitative, inductive approach related to interpretative phenomenological analysis to get deeply involved into individuals’ experienced emotions. We conducted semi-structured interviews with participants of two EL programs. Open-ended questions stimulated free narratives and detailed descriptions of experiences that were analyzed following a five-stage process.

There is a correlation between socially induced and regulated emotions and the development of EM elements. We suggest a framework for the EL process based on EDs, which triggers four main mechanisms that help individuals develop an EM: “re-assessment of individual emotions through EDs”, “EDs affected by facilitator intervention,” “sharing and co-creation of emotions,” and “sensemaking of experiences and emotions.”

This study adds to the knowledge on EDs during the EL process and contributes to the literature on EL and emotions in learning. Therewith, it helps to sensitize practitioners toward the complexity of emotions in the entrepreneurial process, allows to moderate individual emotional reactions and social Eds, and improves existing EE programs. Future research could investigate the interplay of specific personality traits, learning environments, and socioemotional team dynamics in EL.

This study aims to examine the impact of smart talent management (STM) on the performance of small and medium-sized enterprises (SMEs), which is mediated by providing an adoption innovation climate, and to verify the moderate power of adoption motivational culture on STM and SMEs performance (SMEsP).

The quantitative methodology was adopted through an online survey questionnaire to collect data from SMEs listed in Chambers of Commerce and Industry located in Jordan, the United Arab of Emirates and Kind Saudi Arabia in the Middle East region. Responses were collected from 163 firms out of 568, representing a 28.7% response rate. The data were analyzed using the structural equation modeling technique to test the hypotheses.

The results of this study fail to support the view that STM has a positive and significant effect on SMEs’ performance, as well as the adoption of motivational culture strengthened the relationship between STM and SMEsP. In addition, the adoption of motivational culture strengthened the relationship between STM and SMEs’ performance.

This research extends the application of cognitive social theory, whereby STM functions as a value-adding activity within SMEs. This research extends the application of cognitive social theory, where STM functions as a value-adding activity within SMEs.