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This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement restatement process.

This study aims to examine the economic context of Vietnam by analyzing data from 170 listed enterprises on the Vietnam stock exchange from 2010–2021. Feasible generalized least squares and robustness regression are conducted to give results and conclusions.

The results show that the KAMs disclosure in the financial statements has not really significantly affected the quality of an audit, so the KAMs disclosure does not have too much impact on the restatement of financial statements. However, this study found that the number of disclosed KAMs would partly reflect the shortcoming that exists in companies' financial statements.

The authenticity of financial statements is crucial for companies to meet auditor requirements, particularly KAMs. Restatements can influence business decisions and provide more accurate financial information to stakeholders. Thus, studying the impact of KAMs on restatement is essential for improving the veracity and reliability of financial statements.

This study clarifies the important role of KAMs in financial statements to recommend investors to be more careful in considering KAMs disclosed by auditors in audit reports. In addition, this study helps to add an overview of KAMs in emerging markets like Vietnam, as well as helps stakeholders to improve the legal system on Accounting – Auditing in Vietnam.

This paper, drawing on self-enhancement theory and from employee perspective, aims to develop and validate an integrative theoretical model that centers on the trust–psychological ownership (PO) link to investigate information and communications technology (ICT) employee work outcomes.

A cross-sectional survey with PLS-SEM analysis of 424 employees in ICT industry in Ho Chi Minh City, Vietnam, reports that all of 10 hypotheses are empirically supported.

PO is found to be an important driver of employee flow, job performance and psychological wellbeing. Moreover, it is posited that trust acts a moderator of the relationship between flow experience and job performance, and between job performance and psychological wellbeing.

To the best of the authors’ knowledge, this paper is among the first to affirm that trust in work environment serves as both an enabler for PO and a moderator for the relationship between flow experience–job performance as well as between job performance–psychological wellbeing path. The study also affirms that flow state plays a mediating role in the PO–job performance path, and that job performance acts as a mediator in the flow experience–psychological wellbeing sequence. Finally, new evidence expectedly highlights the positive impact of job performance, a short-term work outcome, on psychological wellbeing, a long-term work outcome.

This study investigates how rational, coercive and emotional influence tactics affect key factors in managing relationships between marketing channel members, i.e. knowledge transfer, relational capital and channel conflict management.

A three-way time-lagged sample data were obtained from purchase managers of 559 firms across industries in Vietnam. Structural equation modeling was adopted to analyze the data and test hypotheses in the research model.

The results indicate that rational tactics positively affect knowledge transfer, relational capital and channel conflict management. However, coercive tactics have a contrasting effect and emotional tactics have a mixed impact on these three factors. Moreover, knowledge transfer and relational capital mediate the link between influence tactics and channel conflict management.

This study contributes to the extant literature by clarifying the mechanism through which different types of influence tactics affect the key factors in marketing channel relationship management. The findings highlight various tactics managers can use to foster knowledge transfer, relational capital and channel conflict management.

With the advancement of technology, microlearning has emerged as a promising method to improve the efficacy of teaching and learning. This study aims to investigate the document types, volume, growth trajectory, geographic contribution, coauthor relationships, prominent authors, research groups, influential documents and publication outlets in the microlearning literature.

We adapt the PRISMA guidelines to assess the eligibility of 297 Scopus-indexed documents from 2002 to 2021. Each was manually labeled by educational level. Descriptive statistics and science mapping were conducted to highlight relevant objects and their patterns in the knowledge base.

This study confirms the increasing trend of microlearning publications over the last two decades, with conference papers dominating the microlearning literature (178 documents, 59.86%). Despite global contributions, a concentrated effort from scholars in 15 countries (22.39%) yielded 68.8% of all documents, while the remaining papers were dispersed across 52 other nations (77.61%). Another significant finding is that most documents pertain to three educational level categories: lifelong learning, higher education and all educational levels. In addition, this research highlights six key themes in the microlearning domain, encompassing (1) Design and evaluation of mobile learning, (2) Microlearning adaptation in MOOCs, (3) Language teaching and learning, (4) Workflow of a microlearning system, (5) Microlearning content design, (6) Health competence and health behaviors. Other aspects analyzed in this study include the most prominent authors, research groups, documents and references.

The finding represents all topics at various educational levels to offer a comprehensive view of the knowledge base.

This study aims to examine the relationship between a team’s value diversity (VD) and creativity and investigate the moderating effect of emotional intelligence (EI) to explain inconsistent results regarding this relationship.

We conducted a cross-sectional sequential study with 340 employees and tested the hypothesis in a laboratory setting with 180 undergraduate students.

EI had a moderating effect on the relationship between a team’s VD and creativity in that the relationship was positive among teams with high EI. However, the relationship tended to be negative in the long term among teams with low EI.

Managers should pay attention to how teams benefit from VD because it can help or harm team performance. By assigning people with different EI levels into suitable teams and providing EI interventions, organizations may manage affective consequences and enjoy more benefits of cognitive consequences resulting from VD.

No previous study has investigated the effect of a team’s EI in the relationship between VD and team creativity. Drawing on the categorization-elaboration model of diversity and affective events theory, through the present two-study design, we obtained data from multiple sources and improved limitations in measurements of previous studies, thereby broadening the literature by highlighting the dynamic relationship between a team’s EI, VD and creativity in the Vietnamese context.

This research has presented a paradigm model to explore the interrelationships among green human resource management practices, green innovation and sustainable performance, demonstrating its suitability within Vietnam's hospitality sector.

The study used a mixed-method approach, detailing the collection and analysis of both qualitative and quantitative data. In-depth interviews were carried out to examine various aspects of green human resource management practices. Following this, PLS-SEM statistical techniques were applied to survey responses to test the proposed hypotheses (N = 574).

This study identified several less common green human resource management practices, such as green job descriptions and analysis, green performance management, green health and safety, green involvement and empowerment and green discipline management that enhance green innovation and sustainable performance. Notably, the study highlighted the significant impact of green discipline management on green innovation and sustainable performance in the Vietnamese context.

The study emphasizes that hotel managers in Vietnam should recognize the crucial role of green innovation in effectively implementing green initiatives, as it is a key driver of sustainable performance in hotels.

This study developed a unique framework highlighting green innovation's mediating role. It demonstrates the relationships between green HR practices and environmental, economic and social performance, offering practical insights for hotel and business managers.

In the apparel industry, suppliers play a significant role, directly affecting customer service levels and business profits. Integrating sustainable requirements into supplier selection not only aligns with global environmental goals but also enhances business performance, social responsibility and overall industry well-being. This study aims to design a multi-criteria model to evaluate and select the most sustainable suppliers in the fashion industry, trying to balance the conflicts in the set of sustainable development criteria.

The integration of analytic hierarchy process (AHP) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) offers advantages in sustainable supplier selection within the apparel industry. The AHP plays a crucial role in engaging multiple decision-makers with conflicting criteria to reach a consensus during the decision-making process. Conversely, the TOPSIS is used to compute alternative ratings. By simultaneously determining criteria weights and incorporating stakeholder preferences, hybrid models enhance decision-making strength and overcome limitations observed in classical multi-criteria decision-making techniques.

This research identified and classified 16 critical criteria impacting the selection of apparel industry suppliers, focusing on sustainable development. The criteria were weighted, providing a robust statistical foundation for the selection model. The results indicated that the most influential criteria were staff training, production capability, flexibility and practice of recycling. The proposed sustainable supplier selection model explains to decision-makers how criteria influence supplier ranking results compared to traditional models, supporting managers in making informed and sustainable supply chain decisions through continuous updates and enhancements.

This research provides new insight into the weighted impact of factors related to sustainable supplier selection in the apparel industry. The combination of a precise process and scientific knowledge will improve the quality of sustainable supplier selection.

This study aims to investigate the emerging and attractive phenomenon of sustainable performance influenced by the role of effective knowledge management with the mediation effect of green innovation. This study incorporated the formative construct of knowledge management, which consists of knowledge creation, acquisition, knowledge sharing and knowledge application that collectively predict sustainable performance and enable the firms to become innovative under a greening perspective. This study contributed to the body of knowledge by explaining the effect and influence of knowledge management practices and greening perspective on sustaining performance.

The empirical evidence of this relationship is examined in the current research to establish effective knowledge management practices for ensuring sustainability in Malaysia’s production and service industry. The data was collected from individuals from Malaysia’s small and medium enterprise (SME) sector by using a convenience sampling technique, and analysis was performed by using the SmartPLS4.

This study’s results revealed that knowledge management influences performance by inclusion of green practices. Similarly, green innovation predicts sustainable performance; finally, green innovation mediates the relationship between knowledge management and sustainable performance. Organizations are required to ensure knowledge management practices, including the creation of knowledge, acquisition, sharing and application of knowledge to sustain performance, with a mediation effect and an essential element of green innovation that empirically explains the association between knowledge management practices and performance.

The scope of research is limited and restricts the capacity of findings for a broader context inside Malaysia. There is a need to consider the organizational culture, contextual elements and leadership styles in investigating and explaining the critical phenomenon of sustainable performance.

Organizations are required to ensure knowledge management practices, including the creation of knowledge, acquisition, sharing and application of knowledge to sustain performance, with a mediation effect and an essential element of green innovation that empirically explains the association between knowledge management practices and performance.

Sustainable performance has the potential to increase the economic, social and environmental concerns of the firm, as strategies must be performance-centric to achieve the objectives. This research effort can assist Malaysia’s SME sector from various perspectives. This study provides the basis for taking the initiatives for knowledge management by focusing on creation, acquisition, sharing and application practices for achieving sustainable performance. This study incorporated the emerging concept of green innovation for its actions and strategies to achieve sustainable performance, and the actions of firms to adopt and implement the green practices that influence sustainable performance.

The framework for this study is novel. This study has been conducted to determine the sustainable business performance influenced by knowledge management, technological advancements and green supply chain management, moderated by leadership support. This study incorporated the formative construct of knowledge management, which consists of knowledge creation, acquisition, knowledge sharing and knowledge application that collectively predict sustainable performance and enable the firms to become innovative under a greening perspective. This study contributed to the body of knowledge by explaining the effect and influence of knowledge management practices and greening perspective on sustaining performance.

This study evaluates the important role of humane entrepreneurship (HE) on sustainable business advantage (SBA) and sustainable business performance (SBP) by exploring the mediating role of sustainable business model innovation (SBMI) under the influence of knowledge management (KM) in small and medium-sized enterprises (SMEs). Encouraging businesses to implement a combination of KM and HE facilitates the implementation of SBMI that brings value to businesses, communities and the environment in emerging economies.

This study uses an empirical quantitative research method using primary information based on data collected by questionnaires. The study sample resulted in 424 valid responses (66.77% response rate). The target audience of the study is middle and senior managers in SMEs. This study aims to perform structural modeling analysis with the maximum likelihood estimates method to examine structural relationships.

This study found a positive relationship between KM and HE to SBMI. At the same time, SBMI plays an important role for businesses to achieve SBA and SBP. Similarly, a positive relationship was also found between HE to SBA and SBP. And SBA strongly promotes SMEs to achieve SBP. In addition, the mediating role of SBMI and SBA is clarified to have a positive impact between HE–SBP and SBMI–SBP. HE plays an important role in motivating businesses to innovate sustainable business models, making it easier to gain sustainable competitive advantages, thereby bringing sustainable business results.

This research helps SMEs realize the importance of KM and HE in SBMI. At that time, SMEs take advantage of internal and external information sources and innovate their business models based on HE mechanisms. Applying HE mechanisms will allow businesses to innovate their business models by combining concerns between stakeholders and the social environment for sustainable development. Therefore, businesses will achieve their SBA toward SBP.

The present literature shows that there are few empirical studies on the mechanism mediating SBMI in the relationship between HE and SBP; and SBA in the link between SBMI and SBP. In addition, the impact of KM and HE on SBMI is also very important in the current context. The study's findings could have huge implications for entrepreneurs and senior managers in SMEs in emerging economies. Help them realize the importance of KM and HE for SBMI, thereby building strategic perspectives that help businesses achieve sustainable competitive advantages and increase SBP for businesses.

This study aims to examine the determinants of Generation Z's intention to support sustainable development in tourism, with a focus on Nha Trang, Vietnam (a coastal city with famous tourism activities).

The study was conducted with an aid of SPSS 20.0 and SmartPLS 4.0 softwares to analyze the data collected from 394 valid respondents in Ho Chi Minh City through a cross-sectional method with a self-administered survey.

Empirical evidence revealed that sustainable tourism attitude, sustainable tourism belief and perceived sustainable destination image positively influenced Generation Z's support intentions toward sustainable tourism. In addition, perceived sustainable destination image also indirectly impacted intention to support sustainable tourism through the sustainable tourism attitude and/or belief (both single and sequential mediations).

This is among pioneering studies to figure out that knowledge negatively moderated the relationship between sustainable tourism attitude and intention to support sustainable tourism.