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This research examines the influence of financial secrecy culture on audit fees. Additionally, we investigate the potential moderating effect of adopting International Financial Reporting Standards (IFRS) on the relationship between financial secrecy culture and audit fees.

We use an international dataset comprising 249,217 firm-year observations from 30 countries/regions listed between 1996 and 2022. Our analysis includes regression analysis, the Heckman self-selection bias test, change analysis and various robustness tests.

Our results reveal a significant positive association between audit fees and firms listed in secretive jurisdictions, suggesting that auditors charge higher fees to accommodate additional audit effort or risk premiums. Furthermore, our empirical findings indicate that implementing IFRS in countries/regions with higher levels of secrecy introduces complexities or ambiguities in audit procedures, leading to increased audit fees. These results hold up under rigorous endogeneity tests and remain consistent across alternative measures and tests.

Our findings establish a direct link between financial secrecy and audit fees, demonstrating higher costs for firms with greater secrecy. Additionally, they show that implementing IFRS in secretive jurisdictions intensifies audit complexities, resulting in higher fees. These findings emphasize the critical importance of transparency, regulatory compliance and risk management in financial reporting, with implications for investor confidence and regulatory strategies.

This study contributes to the literature by exploring the previously unexamined relationship between financial secrecy culture and audit fees while also assessing the moderating effect of IFRS adoption. By utilizing a comprehensive international dataset spanning multiple jurisdictions and years, our research provides valuable insights into cross-border variations in audit practices and their broader implications.

This article uses Tribal Critical Race Theory (TribalCrit) and human rights education (HRE) to frame social studies instruction about the Ghost Dance movement of the late 1800s. This religious ritual served as a source of spiritual communion for Native Americans across the Western United States during an especially brutal era of colonization, most tragically exemplified by the Wounded Knee Massacre. The critical approaches offered are meant to challenge dominant narratives that often neglect or minimize colonialism and White supremacy.

TribalCrit is useful in framing acts of racism and genocide faced by Indigenous people in American history and can help teachers approach issues of social justice in a way that identifies oppression, while also promoting empathy and advocacy (Brayboy, 2005; Sabzalian et al., 2021). Furthermore, human rights concepts can support a critical interrogation of colonialism by providing a framework that guides analysis of multidimensional oppression (Bajaj, 2011).

The pedagogical approaches included in this article link the historical context of these events to tenets of TribalCrit and HRE. These strategies are explicitly connected to the National Curriculum Standards for Social Studies and the C3 Framework. A lesson plan and enrichment sources, linked to the C3 Inquiry Design Model, are provided.

The Ghost Dance is a powerful illustration of spiritual resistance to colonial policies and ideologies in the United States, such as the Dawes Act and Christian nationalism. An examination of this important religious movement through the critical lenses offered here may build empathy, support justice-oriented citizenship and decolonize curriculum.

This study investigates the relationship between small and medium-sized enterprises' (SMEs) participation in global value chains (GVCs) and the use of environmental management practices. The study examines the role of national governments in shaping this relationship, specifically exploring the role of trade facilitation. The emphasis lies on understanding the extent to which GVCs and governmental policy interaction relate to improved environmental management practices among SMEs.

The study builds on several publicly available data sources, including the World Bank’s Archival Enterprise Surveys and the Organisation for Economic Cooperation and Development Trade Facilitation Indicator. The sample includes 1,462 SMEs in 18 countries. To test our hypotheses, we use regression analysis employing bootstrapping techniques for rigorous testing of direct and indirect associations.

Results indicate that SMEs tend to use environmental management practices when entering GVCs but not after exiting. Moreover, the study suggests that a non-linear feature of trade facilitation plays an important role in mitigating the relationship between SMEs exit from GVCs and SMEs abandonment of environmental management practices.

The relationship between SMEs entering and exiting GVCs and environmental management practices is not well understood. It is still unclear whether the external pressures and governmental policies to stimulate trade contribute to improving the sustainability behaviour of SMEs. This study adds to the operations management literature by relating government policies with the use of environmental management practices, providing insights on the relationship between deglobalisation and SMEs sustainability activities.

This study aims to investigate how source attractiveness (including platform credibility, product appeal and streamer attractiveness) and information quality impact viewers’ cognition and flow state. Additionally, it examines how these factors influence the development of consumer attitudes and behaviors toward livestreamed tourism shopping, as well as the moderating roles of perceived risk and personal characteristics.

A sequential mixed-methods research design was used. In addition to a literature review, 15 interviews were conducted to identify measurement items for the subsequent questionnaire survey. Sample 1 (n = 209) was used to refine these measurement items, whereas Sample 2 (n = 227) was used to evaluate the measurement model and test the proposed hypotheses.

Findings reveal that source attractiveness (streamer attractiveness, tourism product attractiveness and platform credibility) and information quality significantly influence customers’ behavior formation, with cognition and flow state acting as mediators. Findings further confirm the moderating effect of perceived risk in a livestreamed shopping environment.

The findings provide new insights into how consumers select livestreamed shopping platforms. As viewers assess the credibility and trustworthiness of each component to form their perception of the overall platform’s credibility, companies should market their products through credible platforms, studios and stores with extensive reach. It is also critical to collaborate with streamers who are sincere, trustworthy, knowledgeable and professional. Since perceived risk lowers consumer behavioral intentions, live streamers, platforms and merchants should offer convincing and credible arguments to alleviate viewers’ perceived risks.

This study advances the literature on livestreamed shopping by broadening the conceptualization of source attractiveness to include three dimensions: streamer attractiveness, product attractiveness and platform attractiveness. Furthermore, it differentiates itself from existing studies by integrating and adopting multidimensional measurements of cognition (perceived usefulness and ease of use) and flow state (control, enjoyment, curiosity and concentration).

本研究旨在探讨信息源吸引力(平台可信度、产品吸引力和主播吸引力)和信息质量如何影响旅游购物直播观众的认知和心流体验。本研究进一步探讨了这些因素如何影响旅游直播购物消费者的态度与行为。本研究还检验了感知风险和个人特征的调节作用。

采用顺序混合研究方法。基于文献和15次深度访谈确定了问卷调查中使用的测量项目。样本1 (n= 209)用于净化测量项目。样本2 (n= 227)用于评估测量模型并验证假设。

信息源吸引力(主播吸引力、旅游产品吸引力和平台可信度)和信息质量显著影响消费者行为, 其中认知和心流起中介作用。研究结果进一步证实了感知风险的调节作用。

研究结果为消费者如何选择直播购物平台提供了新的见解。由于观众对每个组成部分的可信度进行评估, 从而形成他们对整个平台可信度的看法, 因此公司应该通过可靠的平台、直播间和具有广泛影响力的店铺来营销他们的产品。与真诚、值得信赖、知识渊博、专业的主播合作也至关重要。由于感知风险会降低消费者的行为意愿, 因此主播、平台和商家应该提供令人信服和可信的论据, 以减轻观众的感知风险。

本研究将信息源吸引力的概念扩展到三个维度：主播吸引力、产品吸引力和平台可信度, 从而丰富了直播购物相关研究。通过整合并采用认知（感知有用性和感知易用性）和心流体验（控制、愉悦、好奇和沉浸）的多维测量, 本研究进一步区别于现有研究。

Este estudio investiga cómo el atractivo de la fuente (incluida la credibilidad de la plataforma, el atractivo del producto y el atractivo del emisor) y la calidad de la información influyen en la cognición y el estado de flujo de los espectadores. Además, examina cómo influyen estos factores en el desarrollo de las actitudes y los comportamientos de los consumidores hacia las compras turísticas retransmitidas en directo, así como los papeles moderadores del riesgo percibido y las características personales.

Se empleó un método de investigación mixto secuencial. Además de una revisión bibliográfica, se realizaron 15 entrevistas para identificar los ítems de medición para la posterior encuesta por cuestionario. La muestra 1 (n = 209) se utilizó para refinar estos ítems de medición, mientras que la muestra 2 (n = 227) se utilizó para evaluar el modelo de medición y probar las hipótesis propuestas.

Resultados revelan que el atractivo de la fuente (atractivo del emisor, atractivo del producto turístico y credibilidad de la plataforma) y la calidad de la información influyen significativamente en la formación del comportamiento de los clientes, con la cognición y el estado de flujo actuando como mediadores. Resultados confirman además el efecto moderador del riesgo percibido en el entorno de las compras en directo.

Los Resultados aportan nuevos conocimientos sobre cómo seleccionan los consumidores las plataformas de compras en directo. Dado que los espectadores evalúan la credibilidad y la fiabilidad de cada componente para formarse su percepción de la credibilidad global de la plataforma, las empresas deberían comercializar sus productos a través de plataformas, estudios y tiendas creíbles con un amplio alcance. También es fundamental colaborar con streamers que sean sinceros, dignos de confianza, informados y profesionales. Dado que el riesgo percibido disminuye las intenciones de comportamiento de los consumidores, los streamers en directo, las plataformas y los comerciantes deben ofrecer argumentos convincentes y creíbles para aliviar los riesgos percibidos por los espectadores.

Este estudio hace avanzar la literatura sobre las compras en directo ampliando la conceptualización del atractivo de la fuente para incluir tres dimensiones: el atractivo del streamer, el atractivo del producto y el atractivo de la plataforma. Además, se diferencia de los estudios existentes al integrar y adoptar mediciones multidimensionales de la cognición (utilidad percibida y facilidad de uso) y el estado de flujo (control, disfrute, curiosidad y concentración).

The manufacturing industry in Pakistan, like any other industry, promotes sustainability in its supply chain operations. Yet, the scenario is different in the chemical manufacturing sector, which lags in the development and implementation of sustainable development practices and policies to safeguard its long-term viability. Embracing sustainable practices not only fulfills manufacturing needs but also stands out from other companies. Hence, the purpose of this study is to explore the eco-friendly business practices that impact corporate innovation. Organizational size is considered a moderator in the relationship between green practices and corporate innovation.

The quantitative study was conducted to collect the data through convenience sampling techniques. In total, 138 responses were analyzed through the partial least squares method.

The findings reveal that the implementation of green practices increases corporate innovation. Thus, the impact varies based on different organizational sizes. The crux of the organizational strategy relies on the implementation of eco-friendly practices and holding the right size to survive.

The proposed study provides new grounds for the natural resource-based perspective theory and stakeholder theory. Chemical manufacturers can tailor their strategies that accommodate varying resources and capabilities, facilitating more effective implementation of green practices across different companies within the sector.

The paper provides new ground for the natural resource-based perspective theory. More specifically, this study was expected to help chemical manufacturers choose environmentally friendly practices that would help them meet corporate sustainability performance goals through innovation.

Prior studies generally focus on income smoothing through discretionary accruals and document that managers have incentives to smooth earnings due to various reasons. This paper aims to focus on income smoothing through research and development (R&D) management and examine whether and how income smoothing through R&D management affects credit rating agencies’ perception of firm risk.

The authors use financial statement data from the CRSP/Compustat Merged data set universe for the period from 1992 to 2019 after excluding financial and utility industries. The authors follow the model for credit ratings used in previous literature to test the hypothesis. Specifically, the authors use an ordered probit model to express credit ratings as a function of income smoothing attributes.

The authors find that R&D-based income smoothing improves a firm’s credit rating. However, the positive effect of R&D-based income smoothing on credit ratings is less than that of accruals-based income smoothing. This study also shows that the positive effect of R&D-based income smoothing is more pronounced for firms less subject to opportunistic incentives, further strengthening the notion that managers smooth earnings through R&D management to provide more informative earnings.

This study contributes to the income smoothing literature in several ways. First, the authors contribute to the research by showing that managers’ income smoothing activity through R&D management positively affects firms’ credit rating. Second, the authors also document the relative benefits of the two different income smoothing techniques in terms of improving credit agencies’ perception of firms’ creditworthiness.

This study investigates the impact of top management’s networking capabilities on the organizational networking and absorptive capacities of small and medium-sized enterprises (SMEs) in Puerto Rico. This study aims to enhance understanding of how top management influences the networking behaviors that drive SME performance.

Data were collected from Puerto Rican SMEs and analyzed using multi-item reflective indicators on a five-point Likert scale. Partial least squares structural equation modeling was used to test the hypotheses and explore relationships between networking capabilities and absorptive capacities.

The study finds that top management’s networking capabilities are predominantly reactive, significantly impacting information acquisition, opportunity enabling and weak-tie resource mobilization. Both potential and realized absorptive capacities are critical for SMEs to leverage resources for competitive advantage.

Further research is needed to explore how these findings apply to other regions or industries and expand on the role of proactive networking in enhancing SME competitiveness.

The study underscores the importance of refining proactive and reactive networking capabilities to sustain competitive advantage in dynamic environments.

Puerto Rico’s unique economic context, including natural disasters and economic downturns, makes the findings relevant for SMEs in similar regions that rely on strong networks for resilience.

This research contributes to the dynamic capabilities literature by confirming SMEs’ proactive and reactive networking dimensions. It also offers a unique perspective by focusing on Puerto Rican SMEs facing distinct economic and social challenges.

Este estudio investiga el impacto de las capacidades de networking de la alta dirección en las redes organizacionales y las capacidades de absorción de las pequeñas y medianas empresas (PYMEs) en Puerto Rico. La investigación tiene como objetivo mejorar la comprensión de cómo la alta dirección influye en los comportamientos de networking que impulsan el desempeño de las PYMEs.

Se recopilaron datos de PYMEs puertorriqueñas y se analizaron utilizando indicadores reflexivos de múltiples ítems en una escala Likert de cinco puntos. Se empleó el modelo de ecuaciones estructurales de mínimos cuadrados parciales (PLS-SEM) para probar las hipótesis y explorar las relaciones entre las capacidades de networking y las capacidades de absorción.

El estudio encuentra que las capacidades de networking de la alta dirección son predominantemente reactivas, lo que impacta significativamente en la adquisición de información, la habilitación de oportunidades y la movilización de recursos a través de vínculos débiles. Tanto las capacidades de absorción potenciales como las realizadas son fundamentales para que las PYMEs aprovechen los recursos para obtener una ventaja competitiva.

Esta investigación contribuye a la literatura sobre capacidades dinámicas al confirmar las dimensiones proactivas y reactivas de networking en las PYMEs. También ofrece una perspectiva única al centrarse en las PYMEs de Puerto Rico que enfrentan desafíos económicos y sociales particulares.

Se necesita más investigación para explorar cómo estos hallazgos se aplican a otras regiones o industrias y para profundizar en el papel del networking proactivo en la mejora de la competitividad de las PYMEs.

El estudio subraya la importancia de perfeccionar las capacidades de networking proactivas y reactivas para mantener una ventaja competitiva en entornos dinámicos.

El contexto económico único de Puerto Rico, incluidas las catástrofes naturales y las recesiones económicas, hace que los hallazgos sean relevantes para PYMEs en regiones similares que dependen de redes sólidas para su resiliencia.

Este estudo investiga o impacto das capacidades de networking da alta gestão nas redes organizacionais e nas capacidades de absorção das pequenas e médias empresas (PMEs) em Porto Rico. A pesquisa visa melhorar a compreensão de como a alta gestão influencia os comportamentos de networking que impulsionam o desempenho das PMEs.

Os dados foram coletados de PMEs porto-riquenhas e analisados usando indicadores reflexivos de múltiplos itens em uma escala Likert de cinco pontos. Foi utilizado o modelo de equações estruturais de mínimos quadrados parciais (PLS-SEM) para testar as hipóteses e explorar as relações entre as capacidades de networking e as capacidades de absorção.

O estudo conclui que as capacidades de networking da alta gestão são predominantemente reativas, impactando significativamente a aquisição de informações, a habilitação de oportunidades e a mobilização de recursos através de vínculos fracos. Tanto as capacidades de absorção potenciais quanto as realizadas são fundamentais para que as PMEs aproveitem os recursos para obter vantagem competitiva.

Esta pesquisa contribui para a literatura sobre capacidades dinâmicas ao confirmar as dimensões proativas e reativas de networking nas PMEs. Também oferece uma perspectiva única ao focar nas PMEs de Porto Rico, que enfrentam desafios econômicos e sociais distintos.

Mais pesquisas são necessárias para explorar como esses achados se aplicam a outras regiões ou indústrias, além de expandir o papel do networking proativo no aumento da competitividade das PMEs.

O estudo destaca a importância de aperfeiçoar as capacidades de networking proativas e reativas para manter a vantagem competitiva em ambientes dinâmicos.

O contexto econômico único de Porto Rico, incluindo desastres naturais e crises econômicas, torna os achados relevantes para PMEs em regiões semelhantes que dependem de redes sólidas para sua resiliência.

Despite the growing popularity of SHVL fashion, there is little empirical focus on the antecedent factors that influence consumers’ intention to purchase and recommend SHVL fashion. Drawing on insights from the stimulus–organism–response framework, this paper aims to investigate the motivational factors influencing the consumers’ attitudes and their intention to purchase and recommend SHVL fashion.

Primary data was gathered from 232 present customers of SHVL fashion products and analysed using the partial least square structural equation modelling.

Research findings show that eco-consciousness, treasure hunting, status consumption and the need for uniqueness were positively linked to intentions to purchase SHVL fashion through the intervening role of attitude. Attitude was positively linked with purchase intentions, which also positively influenced intention to recommend SHVL fashion.

The study findings assist brand managers in understanding how they can cater to the diverse needs of SHVL fashion consumers.

This research contributes significantly to the SHVL domain by examining core antecedents that motivate consumers’ intention to purchase and recommend SHVL fashion.

A pesar de la creciente popularidad de la moda de lujo vintage de segunda mano (SHVL), hay poco enfoque empírico en los factores antecedentes que influyen en la intención de los consumidores de comprar y recomendar moda de lujo vintage de segunda mano. Basándose en ideas del marco S-O-R, este documento investiga los factores motivacionales que influyen en las actitudes de los consumidores y su intención de comprar y recomendar moda de lujo vintage de segunda mano.

Se recopilaron datos primarios de 232 clientes actuales de productos de moda de lujo vintage de segunda mano y se analizaron utilizando el modelado de ecuaciones estructurales de mínimos cuadrados parciales.

Los hallazgos de la investigación muestran que la conciencia ecológica, la búsqueda de tesoros, el consumo de estatus y la necesidad de unicidad están vinculados positivamente con las intenciones de comprar moda de lujo vintage de segunda mano a través del papel intermediario de la actitud. La actitud se vinculó positivamente con las intenciones de compra, lo que también influyó positivamente en la intención de recomendar moda de lujo vintage de segunda mano.

Los hallazgos del estudio ayudan a los gerentes de marca a entender cómo pueden atender las diversas necesidades de los consumidores de moda de lujo vintage de segunda mano.

Esta investigación contribuye significativamente al dominio de la moda de lujo vintage de segunda mano al examinar los antecedentes clave que motivan la intención de los consumidores de comprar y recomendar moda de lujo vintage de segunda mano.

尽管二手复古奢侈品时尚（SHVL）日益流行, 但关于影响消费者购买和推荐二手复古奢侈品意图的前因因素的实证研究却很少。基于S-O-R框架的洞察, 本研究探讨了影响消费者态度及其购买和推荐二手复古奢侈品时尚意图的动机因素。

从232名现有二手复古奢侈品时尚产品的顾客中收集了主要数据, 并使用偏最小二乘结构方程模型（PLS-SEM）进行了分析。

研究发现, 环保意识、寻宝乐趣、地位消费和独特性需求通过态度的中介作用, 与购买二手复古奢侈品的意图正相关。态度与购买意图正相关, 购买意图也正向影响推荐二手复古奢侈品的意图。

研究结果帮助品牌经理了解如何满足二手复古奢侈品消费者的多样化需求。

本研究通过考察核心前因因素对消费者购买和推荐二手复古奢侈品时尚意图的动机的影响, 为二手复古奢侈品领域做出了重要贡献。

This study developed a theoretical model to test the relationship between digital capability and Industry 4.0 (I4.0) and its effect on innovation performance in small and medium-sized enterprises (SMEs).

The proposed theoretical model was evaluated using partial least-squares structural equation modeling and fuzzy-set qualitative comparative analysis. The data were obtained from a sample of 536 SMEs in Chile.

The proposed model presented two dimensions of digital capability: management and information and communication technologies (ICTs). Management models composed of enterprise resource planning and customer relationship management systems are essential for optimizing organizational management. Meanwhile, ICTs facilitate the smooth flow of information within an organization, leading to improved efficiency in production processes. I4.0 is encouraged by exposing SMEs to base technologies such as data analytics. These results confirm that I4.0 influences innovation performance.

SME managers should encourage the development of digital capabilities to transition toward I4.0, as this can make SMEs more competitive and innovative in changing and dynamic scenarios.

I4.0 adoption and the development of digital capabilities can directly affect employment and national economic growth.

Most studies focus on the organizational factors affecting SMEs’ I4.0 adoption. They do not, however, address the role played by current digital capability in I4.0 technology adoption and its effect on firms’ innovation performance.

Este estudio desarrolló un modelo teórico para probar la relación entre la capacidad digital y la Industria 4.0 (I4.0) y su efecto en el desempeño de la innovación en pequeñas y medianas empresas (PYME).

El modelo teórico propuesto se evaluó mediante el uso de modelos de ecuaciones estructurales de mínimos cuadrados parciales y análisis comparativo cualitativo de conjuntos difusos. Los datos se obtuvieron de una muestra de 536 pymes de Chile.

El modelo propuesto presenta dos dimensiones de la capacidad digital: la gestión y las tecnologías de la información y la comunicación (TIC). Los modelos de gestión compuestos por sistemas de planificación de recursos empresariales y de gestión de relaciones con los clientes son esenciales para optimizar la gestión organizacional. Por su parte, las TIC facilitan el flujo fluido de información dentro de una organización, lo que conduce a una mejora de la eficiencia en los procesos de producción. La I4.0 se fomenta exponiendo a las PYME a tecnologías de base como el análisis de datos. Estos resultados confirman que la I4.0 influye en el rendimiento de la innovación.

La mayoría de los estudios se centran en los factores organizativos que afectan a la adopción de la I4.0 por parte de las pymes, pero no abordan el papel que desempeña la capacidad digital actual en la adopción de la tecnología I4.0 y su efecto en el desempeño innovador de las empresas.

Los gestores de las PYMES deben incentivar el desarrollo de capacidades digitales para realizar la transición hacia la I4.0, ya que esto puede hacer que las PYMES sean más competitivas e innovadoras en escenarios cambiantes y dinámicos.

La adopción de la I4.0 y el desarrollo de capacidades digitales pueden afectar directamente al empleo y al crecimiento económico nacional.

This paper aims to (1) unveil how artificial intelligence (AI) can be implemented in growth-hacking strategies; and (2) identify the challenges and enabling factors associated with AI’s implementation in these strategies.

The empirical study is based on two distinct groups of analysis units. Firstly, it involves 11 companies (identified as F1 to F11 in Table 1) that employ growth-hacking principles and use AI to support their decision-making and operations. Secondly, interviews were conducted with four businesses and entrepreneurs providing consultancy services in growth and digital strategies. This approach allowed us to gain a broader view of the phenomenon. Data analysis was performed using the Gioia methodology.

The study firstly uncovers the principal benefits and applications of AI in growth hacking, such as enhanced data analysis and user behaviour insights, sales augmentation, traffic and revenue forecasting, campaign development and optimization, and customer service enhancement through chatbots. Secondly, it reveals the challenges and catalysts in AI-driven growth hacking, highlighting the crucial roles of experimentation, creativity and data collection.

This research represents the inaugural scientific investigation into AI’s role in growth-hacking strategies. It uncovers both the challenges and facilitators of AI implementation in this domain. Practically, it offers detailed insights into the operationalization of AI across various phases and aspects of growth hacking, including product-market fit, user acquisition, virality and retention.