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This study aims to thoroughly explore and visualize the trends and developments of digital twin (DT) literature in the construction field while revealing future research directions for further exploration and exploitation.

The research follows a three-stage methodology. First, the bibliographic data is acquired using the Web of Science database. Second, the bibliometric methods are defined to include co-authorship analysis, citation analysis, keywords co-occurrence, thematic mapping while the software tools include MS Excel, VOSviewer and Biblioshiny. Third, analysis and findings include yearly DT publication output, influential DT publications, leading DT contributors, top DT sources and science mapping of DT literature.

This study identifies top-cited DT publications (35 out of 320) in terms of citations score, local citations score and document average citations per year. Furthermore, the key contributors with respect to authors (58 out of 1147), organizations (55 out of 427) and countries (19 out of 51) are recognized in terms of productivity, influence, activeness and scientific value. Similarly, the major publishing sources (24 out of 58) are identified using the same measures. Regarding science mapping, the DT domain comprises four research frontiers, namely, deep learning and smart city, internet of things and blockchain, DT and building information modeling and machine learning and asset management.

Through a mixed-review strategy, this study introduces a comprehensive analysis of DT literature while avoiding the subjectivity/cognitive bias of traditional review approaches. Moreover, it illuminates the promising and rising DT themes for new/seasoned researchers, institutions, editorial boards and funding agencies.

This study aims at investigating the nexus between stock misvaluation, Fintech and COVID-19 via identifying the firm-level misvaluation of Fintech firms, and additionally examining how the COVID-19 pandemic has affected this misvaluation. This study further examines how the level of stock misvaluation has changed after the COVID-19 pandemic to shed more light on the pricing behavior of Fintech in a post-pandemic world.

The sample consists of all Fintech firms listed in the STOXX Global Fintech Index over the period (2014–2023). To empirically identify stock misvaluation, the authors apply the widely used approach of Rhodes-Kroph et al. (2005). Then, a series of fixed-effects regressions is conducted to investigate the impact of the COVID-19 pandemic on mispricing.

This study finds compelling evidence that Fintech stocks tend to be particularly mispriced during the COVID-19 pandemic. This evidence suggests that investors became more attracted to Fintech stocks, as being exposed to widespread adoption, usage and investment worldwide during the pandemic. Interestingly, the findings show that Fintech firms remain overvalued, even after the pandemic, which indicates that investors maintain their positive expectations for Fintech firms after the COVID-19 pandemic.

For investors and fund managers, the observed high valuation in the Fintech sector highlights its noticeable growth in the financial industry. The results also suggest that the impact of the COVID-19 pandemic on pricing behavior is asymmetric across the undervalued and overvalued Fintech stocks. This finding provides important insights for portfolio construction and investment strategies during the hard times of pandemics.

No previous work has been done on the effects of the COVID-19 pandemic on the prevailing levels of mispricing in Fintech stocks. Moreover, the findings provide novel insights into the pricing efficiency in the context of Fintech and extend the understanding of the long-term effects on Fintech firms in a post-pandemic world.

This study aims to investigate the nexus between corporate sustainability performance, Fintech and COVID-19 by examining how COVID-19 has impacted Fintech firms’ environmental, social and governance (ESG) performance. The study further examines the long-term effects on ESG performance post-pandemic, to shed more light on the persistence of firms’ commitment towards sustainability in a post-pandemic world.

The sample includes all Fintech firms listed in the STOXX Global FinTech Index over the period 2014–2023. Fixed-effects regression analyses are conducted to examine this relationship, controlling for other firm characteristics. To further ensure results validity, the two-stage least squares estimation method is also used.

This paper find that Fintech firms exhibit better ESG/pillar performance during COVID-19, supporting the view that firms tend to maintain or enhance their sustainability practices. Interestingly, the findings also reveal that Fintech firms could maintain and even improve their ESG/pillar performance after the pandemic, indicating that these changes are lasting, not merely short-term adaptations during the hard times of the crisis.

For practitioners and firms, the results allow for a better understanding of Fintech firms’ tendency towards sustainability practices, especially in a post-pandemic world. For investors, the findings help get insights into the drivers of the sustainability behavior of Fintech firms in response to the pandemic.

To the best of the authors’ knowledge, this paper is one of the first attempts to investigate how COVID-19 affects Fintech firms’ engagement in sustainability/ESG activities to extend both the increasingly growing literature on sustainability and the literature that focuses on Fintech and its role in a today’s world.

The purpose of this study is to explore the impact of remote auditing on audit quality in non-Big 4 firms in Jordan. It also examines the role of auditors’ capabilities in this relationship, emphasizing their importance in implementing this technology effectively.

The perspectives of non-Big 4 audit firms regarding the influence of remote auditing on audit quality were gathered through the administration of a comprehensive questionnaire.

This study demonstrates that remote auditing can enhance audit quality in non-Big 4 firms. The strength of this effect is bolstered by the auditor’s technical knowledge, communication skills and professional skepticism.

Remote auditing is a promising alternative to traditional methods for non-Big 4 firms, with significant implications. Effective remote audits require technical knowledge, communication skills and professional skepticism. To succeed, firms must invest in training programs that equip auditors with the necessary remote auditing techniques.

This groundbreaking study investigates the effects of remote auditing on audit quality in Jordanian non-Big 4 firms and examines the influence of auditors’ capabilities. Results show that auditors’ capabilities enhance the positive impact of remote auditing on audit quality.

This study aims to explore the tower crane safety factors (TCSFs) that influence tower crane safe operations (TCSOs) in modular integrated construction (MiC). It evaluates how the adoption of these factors contributes to achieving TCSOs and promoting sustainable practices (SPs) within MiC.

To achieve this aim, the study employed a systematic search to ensure a comprehensive collection of variables. Additionally, it conducted a questionnaire survey involving professionals and utilized a brainstorming technique to categorize the different variables. Finally, partial least squares structural equation modeling (PLS-SEM) was employed to test the relationship between TCSOs and SPs.

The results of measurement models indicated strong convergent and discriminant validity, with each observed variable correlating well with its latent variable. Moreover, a significant positive correlation between TCSOs and SPs was evidenced by a path coefficient (β = 0.755) and a p-value of <0.05. Lastly, the structural model revealed that the independent variables strongly influence the dependent variable (i.e. SPs) by 57%, underscoring safety's pivotal role in advancing sustainability within MiC projects. These findings provide empirical evidence that improving tower crane safety can directly enhance sustainable practices, offering a dual benefit of increased safety and sustainability for the construction sector.

This study makes a unique and previously undiscovered contribution to the field by identifying the TCSFs in MiC and employing a novel approach by utilizing PLS-SEM to create a unique mathematical model. It offers valuable insights into the relationship between TCSFs, TCSOs and SPs, thus contributing to methodological advancements within Safety Science and providing a foundation for future research and practical implementation in the construction industry.

This study aims to explore the perceptions of Environmental, Social and Governance (ESG) principles by private equity investors in Tunisia and evaluate how these perceptions are aligned with the United Nations Sustainable Development Goals (SDGs).

Semi-structured interviews were conducted with private equity investors operating in Tunisia to assess their level of understanding and awareness of ESG concepts and their expectations regarding the adoption of ESG criteria in their investment decisions.

This study reveals that while private equity (PE) investors in Tunisia are familiar with sustainability principles, their knowledge of ESG concepts is limited. ESG criteria are generally not incorporated into investment decisions unless mandated by foreign partners. The findings of this study also indicate that most Tunisian PE investors emphasize the importance of aligning ESG principles with the Sustainable Development Goals (SDGs) to meet international standards and remain competitive in raising global funds and forming partnerships with foreign partners.

Despite the insightful findings, this study has limitations primarily because of its qualitative nature and relatively small sample size. Conducting extensive quantitative research involving a broader range from the PE ecosystem would provide deeper insights into the integration of ESG principles in Tunisia.

This study provides valuable insights into ESG perceptions within a specific investor niche – the PE industry – and contributes to the limited body of literature on ESG, particularly in emerging markets like Tunisia.

This study aims to develop the alleviating bullwhip effects framework (ABEF) replenishment rules, and bullwhip, inventory fluctuations and customer service fulfilment rates were examined. In addition, automated smoothing and replenishment rules can alleviate supply chain bullwhip effects. This study aims to understand the current artificial intelligence (AI) implementation practice in alleviating bullwhip effects in supply chain management. This study aimed to develop a system for writing reviews using a systematic approach.

The methodology for the present study consists of three parts: Part 1 deals with the systematic review process. In Part 2, the study applies social network analysis (SNA) to the fourth phase of the systematic review process. In Part 3, the author discusses developing research clusters to analyse the research state more granularly. Systematic literature reviews synthesize scientific evidence through repeatable, transparent and rigorous procedures. By using this approach, you can better interpret and understand the data. The author used two databases (EBSCO and World of Science) for unbiased analysis. In addition, systematic reviews follow preferred reporting items for systematic reviews and meta-analyses.

The study uses UCINET6 software to analyse the data. The study found that specific topics received high centrality (more attention) from scholars when it came to the study topic. Contrary to this, others experienced low centrality scores when using NETDRAW visualization graphs and dynamic capability clusters. Comprehensive analyses are used for the study’s comparison of clusters.

This study used a journal publication as the only source of information. Peer-reviewed journal papers were eliminated for their lack of rigorousness in evaluating the state of practice. This paper discusses the bullwhip effect of digital technology on supply chain management. Considering the increasing use of “AI” in their publications, other publications dealing with sensor integration could also have been excluded. To discuss the top five and bottom five topics, the author used magazines and tables.

The study explores the practical implications of smoothing the bullwhip effect through AI systems, collaboration, leadership and digital skills. Artificial intelligence is rapidly becoming a preferred tool in the supply chain, so management must understand the opportunities and challenges associated with its implementation. Furthermore, managers should consider how AI can influence supply chain collaboration concerning trust and forecasting to smooth the bullwhip effect.

Digital leadership and addressing the digital skills gap are also essential for the success of AI systems. According to the framework, it is necessary to balance AI performance and accountability. As a result of the framework and structured management approach, the author can examine the implications of AI along the supply chain.

The study uses a systematic literature review based on SNA to analyse how AI can alleviate the bullwhip effects of supply chain disruption and identify the focused and the most important AI topics related to the bullwhip phenomena. SNA uses qualitative and quantitative methodologies to identify research trends, strengths, gaps and future directions for research. Salient topics for reviewing papers were identified. Centrality metrics were used to analyse the contemporary topic’s importance, including degree, betweenness and eigenvector centrality. ABEF is presented in the study.

This study aims to examine the impact of Artificial Intelligence (AI) adoption on Tunisia’s accounting profession, using the diffusion of innovations theory (DIT) to explore opportunities and challenges.

A survey of 400 academics and professional accountants in Tunisia was conducted, focusing on three key areas: the effect of AI on professional roles and tasks, the enhancement of digital work environments and the development of educational programs. Structural equation modelling (SEM) was used to test the relationships among these variables, providing robust statistical insights.

The results indicate that AI adoption leads to a 75.7% improvement in the functionality and responsibilities of accounting professionals, a 72.1% enhancement in digital workplace productivity and a 58.4% increase in educational program effectiveness. Despite these positive outcomes, the study identifies significant challenges, including a 63.2% concern related to change management and a 59.8% need for substantial training and technical resources investment. To address these challenges, the findings advocate for targeted professional development programs, collaborative policymaking to establish implementation guidelines and a curriculum overhaul to equip future accountants with AI competencies.

The findings suggest Tunisian organisations should invest in AI to achieve substantial efficiency and risk management gains. Practitioners, instructors and students are expected to increase their technology expertise to develop more effective accounting procedures in light of AI issues. Collaboration among policymakers, regulators and practitioners is essential to establish clear implementation guidelines.

This study offers theoretical contributions by applying the DIT to AI adoption within an emerging economy, providing a unique perspective on how AI drives digital transformation in the accounting sector. In addition, it delivers practical implications by identifying strategies for overcoming barriers to AI adoption, such as fostering organisational readiness, ensuring access to training resources and enhancing professional collaboration to enable successful AI integration.

The purpose of this study is to investigate the potential of using computer vision and deep learning (DL) techniques for improving safety on construction sites. It provides an overview of the current state of research in the field of construction site safety (CSS) management using these technologies. Specifically, the study focuses on identifying hazards and monitoring the usage of personal protective equipment (PPE) on construction sites. The findings highlight the potential of computer vision and DL to enhance safety management in the construction industry.

The study involves a scientometric analysis of the current direction for using computer vision and DL for CSS management. The analysis reviews relevant studies, their methods, results and limitations, providing insights into the state of research in this area.

The study finds that computer vision and DL techniques can be effective for enhancing safety management in the construction industry. The potential of these technologies is specifically highlighted for identifying hazards and monitoring PPE usage on construction sites. The findings suggest that the use of these technologies can significantly reduce accidents and injuries on construction sites.

This study provides valuable insights into the potential of computer vision and DL techniques for improving safety management in the construction industry. The findings can help construction companies adopt innovative technologies to reduce the number of accidents and injuries on construction sites. The study also identifies areas for future research in this field, highlighting the need for further investigation into the use of these technologies for CSS management.

The purpose of this paper is to determine if companies in the modular and offsite construction (MOC) industry are agile or not and its level of application for agility principles, which allows for quick responses to the increasingly dynamic nature of industry environments.

This paper proposes an agility assessment framework for MOC that uses 48 assessment attributes organized into four categories: metrics, drivers, enablers and capabilities. A questionnaire approach was used to disseminate the framework globally in 19 countries and synthesize its relevance to the MOC industry. The questionnaire had 55 complete responses, majority of respondents work in managerial positions for MOC manufacturing facilities and onsite general contractors.

It was found that the lowest metric score for adapting to change was for cost since controlling cost would be difficult for any changes required after the design freeze stage. The top agility driver was found to be the need to respond to the wide variety of customer expectations, while the lowest driver was the existence of competing priorities. The top agility enabler was vendor partnership, which can be related to current postpandemic supply chain disruptions. Regarding technological capabilities, Europe and the USA acquired better scores compared to Asia, Latin America and Africa.

This study contributes to the MOC body of knowledge by creating an agility assessment tool for MOC firms to analyze their agile approach and environment, identifying the preliminary importance of agility assessment attributes and determining significant agile differences between the main MOC industry groups.