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Among the topmost challenges, limiting the transformation of conventional public–private partnership (PPP) projects to meet net-zero targets is financial risk. This challenge is more prevalent in PPP projects in developing economies like Ghana, where financial investments have dwindled due to the recent COVID-19 recession. This paper aims to assess the key financial challenges in transitioning to net-zero PPP projects in Ghana.

The research method process was set as follows. First, a review of the literature to identify the major financial risks from journal articles, project reports and documents was undertaken, followed by questionnaire development and collection of data. Finally, the analysis of 134 questionnaire data was examined with the fuzzy synthetic evaluation.

The results indicate that the following financial challenges could hinder the transition to net-zero PPP projects in the country: increasing borrowing charges to build net-zero PPP projects due to the global covid-economic recession, poor project financial management, unstable local capital market and excessive labour, health and safety costs.

Although, the study was conducted in Ghana, a country in the Sub-Saharan African region, the outcomes have significant impacts for similar developing countries in research investigations into the problem.

Assistance is provided in this study for PPP project practitioners in identifying the key financial challenges and possible strategies to mitigate them.

Towards net-zero sustainability, this study highlights the crucial financial barriers to overcome in the rapid transition to climate change and zero carbon solutions in PPP projects.

This study investigates the influence of the wisdom of the crowd (WSC), trust and perceived value on consumer purchase intentions within social commerce (s-commerce) platforms. By constructing a novel theoretical model, the research aims to delineate the interrelationships among these variables, addressing an emerging area in social interactions and information technology.

To empirically test and validate the proposed model, the study collected data from 442 Facebook users familiar with online shopping. The analysis employed Structural Equation Modeling – Partial Least Squares (SEM-PLS) to test the hypotheses and examine the relationships between WSC, trust, perceived value and purchase intentions.

The findings confirm that WSC significantly influences trust, perceived value and the intention to purchase on s-commerce platforms. Both perceived value and trust are substantial determinants of purchase intentions. Notably, the PLS analysis revealed that WSC accounts for 36.8% of the variance in trust and 33.1% of the variance in perceived value related to purchasing decisions on s-commerce platforms.

This research contributes uniquely to the ongoing discourse on s-commerce adoption by integrating WSC as a pivotal factor in understanding perceived value and consumer adoption intentions. It provides a fresh perspective on how collective intelligence affects consumer behavior in digital marketplaces, enriching the theoretical and practical understanding of s-commerce dynamics.

Sharing project information is critical for the success of medical crowdfunding campaigns. However, few users share medical crowdfunding projects on their social networks, and the sharing behavior of medical crowdfunding projects on social networking sites has not been well studied. Therefore, this study explored the factors and potential mechanisms influencing users’ sharing behaviors on networking sites.

A research model was developed based on the attribution-affect model of helping and social capital theory. Data were collected using a longitudinal survey. Partial least squares structural equation modeling was used to analyze the collected data. We conducted post hoc analyses to validate the results of the quantitative analysis.

The analysis results verified the effects of perceived external attribution, perceived uncontrollable attributions, and perceived unstable attributions on sympathy and identified the effect of sympathy and social characteristics of medical crowdfunding users on sharing behavior.

This research provides a comprehensive theoretical understanding of users’ sharing behavior characteristics and provides implications for enhancing the efficiency of medical crowdfunding activities.

Promoting people’s interest in sports is not only important to sports enterprises to improve financial performance but also to the healthy development of the whole society. As virtual reality (VR) devices become more accessible and consumers’ demand for immersive experiences increases, VR advertising is gradually attracting the attention of advertisers. However, there is limited research on what situations are more suitable for VR advertising compared to traditional advertising forms in promoting people’s sport interest. This study aims to compare the influence of experiential VR advertising and informational video advertising on sport interest.

As sports programs are advertised not only to novices but also to experienced people, this study investigates the interaction effect of advertising type (experiential VR vs informational video) and previous experience (high vs low) on promoting sport interest. We recruited 216 participants. They were randomly assigned to one of two conditions: an experiential VR advertisement of table tennis played by using a VR headset and an informational video advertisement of table tennis watched on a PC.

The results show that experiential VR advertising generates higher sport interest than informational video advertising for those with low previous experience and vividness and presence play a sequential mediating role. For those with high previous experience, there was no significant difference between the two advertising forms.

The findings extend sport advertising research with different advertising types and complement the new moderator of previous experience, providing a new perspective for insight into the differences between VR advertising and video advertising.

We examine the content of auditors’ going concern opinions (GCOs) to investigate how the market reacts to particular explanations and to the overall number of reasons presented by auditors. We investigate whether the market reacts differentially to explanatory paragraphs alluding to specific financial concerns emphasized in the finance literature: reductions in expected future cash flows, difficulties with short-term liquidity and violations of debt covenants. Finally, we examine whether GCOs that are ex-post accurate, as indicated by a subsequent bankruptcy, are accompanied by more negative reactions.

We regress cumulative abnormal returns on the number of reasons cited by auditors and indicator variables for whether auditors cited concerns pertaining to future cash flows, debt covenant violations or short-term cash holdings. We include an indicator for subsequent bankruptcy and control variables.

The market reaction to GCOs is significantly more negative when auditors offer more reasons or specifically cite a decrease in expected future cashflows or a violation of debt covenants and when GCOs are ex-post accurate.

The results indicate that auditors’ explanations for GCOs contain incremental information content that is useful to investors.

We find that more detailed GCO reports are more informative to investors, supporting the need for regulations requiring auditors to provide detailed justifications when issuing GCOs.

This study is the first to examine how the number of reasons given by auditors affects market reactions to GCOs and to specifically examine how investors react to GCOs that cite violations of debt covenants or reductions in future cash flows as justifications for the GCO.

Water pipes degrade over time for a variety of pipe-related, soil-related, operational, and environmental factors. Hence, municipalities are necessitated to implement effective maintenance and rehabilitation strategies for water pipes based on reliable deterioration models and cost-effective inspection programs. In the light of foregoing, the paramount objective of this research study is to develop condition assessment and deterioration prediction models for saltwater pipes in Hong Kong.

As a perquisite to the development of condition assessment models, spherical fuzzy analytic hierarchy process (SFAHP) is harnessed to analyze the relative importance weights of deterioration factors. Afterward, the relative importance weights of deterioration factors coupled with their effective values are leveraged using the measurement of alternatives and ranking according to the compromise solution (MARCOS) algorithm to analyze the performance condition of water pipes. A condition rating system is then designed counting on the generalized entropy-based probabilistic fuzzy C means (GEPFCM) algorithm. A set of fourth order multiple regression functions are constructed to capture the degradation trends in condition of pipelines overtime covering their disparate characteristics.

Analytical results demonstrated that the top five influential deterioration factors comprise age, material, traffic, soil corrosivity and material. In addition, it was derived that developed deterioration models accomplished correlation coefficient, mean absolute error and root mean squared error of 0.8, 1.33 and 1.39, respectively.

It can be argued that generated deterioration models can assist municipalities in formulating accurate and cost-effective maintenance, repair and rehabilitation programs.

This paper aims to focus on the relationship between audit committees, external auditors and internal control systems (ICS) and strives to point out mutual influences between the instances to provide an integrated perspective for firms’ multilateral monitoring mechanisms. Furthermore, this study emphasizes the incorporation of sustainability and fraud considerations into the traditional roles of audit committees and auditors.

This structured literature review is based on 71 empirical-quantitative studies published in high-quality journals between 2005 and 2022. Considering the classification of ICS into ICS quality and internal audit function, the studies are analyzed with regard to audit committees’ and external auditors’ characteristics, divided into incentives and competencies, as well as their mutual relationships.

This study highlights a dynamic trilateral network of relationships between monitoring authorities and primarily shows that audit committees equipped with adequate competencies generate a substitutive effect for external auditors by reducing their efforts, whereas ICS quality serves as a possible mediator in this network of relationships. The establishment of an integrative three-party coalition of competent and adequately incentivized monitoring parties is essential to guarantee sufficient and appropriate ICS and overall corporate governance quality.

The findings should prompt legislators and firms to ensure a deeper collaboration between audit committees, internal auditors and external auditors to generate synergy effects and economies of scale within the integrative monitoring process. Legislators should develop stricter requirements for competencies of audit committees and auditors. These should include a holistic triad of sustainability, fraud and digital expertise as well as mandatory forensic procedures performed by all monitoring bodies.

The authors contribute to prior research by highlighting the importance of an integrative three-party coalition of monitoring authorities to ensure corporate governance quality and to generate synergy effects within a dynamic multilateral monitoring process. Furthermore, the authors offer cutting-edge implications by stressing the need for consideration of sustainability and fraud aspects in the traditional work and profiles of audit committees and auditors.

Job performance literature has evolved to address the aspects of performance thinking where knowledge sharing (KS) and emotions on the job are considered important. This study evaluates the influence of emotional intelligence (EI), mediated through KS, on job outcomes measured as job performance (JP) and job satisfaction (JS).

Structural equation modeling methods are used to investigate the degree of influence of EI on job outcomes through KS. The data for analysis has been collected from 227 project managers at Information Technology-Information Technology Enabled Services (IT-ITeS) firms.

The findings suggest that the EI has a positive and significant effect on KS. This implies that employees with high EI scores are more involved in the KS behavior. Furthermore, the findings suggest that KS partially mediates the relationship between EI and JP, and it fully mediates the relationship between EI and JS.

For KS, the answer lies in the recruitment and retention of emotionally intelligent persons rather than investing only in information technology. The study enhances the literature on knowledge management, sharing and EI.

The proposed research model suggests a successful infusion of KS within IT-ITeS firms. Knowing the EI of employees and, accordingly, changing their behavior towards sharing knowledge is probably a distinctive, most efficacious and essential strategy for augmenting job outcomes.

The study establishes the role of KS in translating the impact of EI on JP and JS. Furthermore, it contributes a novel framework of KS behavior.

Using listed firms domiciled in the founding BRICS countries, i.e. Brazil, Russia, India, China and South Africa, this study empirically examines the impact of corporate social responsibility (CSR) engagement on the degree of tax avoidance.

Data used in this study is sourced from the EIKON database, where CSR variables, i.e. the scores of social and environmental pillars, are extracted from ASSET4, and accounting variables are sourced from Worldscope. The authors use a series of fixed effects regression models as the baseline approach to test the hypotheses. In addition, the 2SLS regression model is used to address endogeneity issues.

Their results show that firms domiciled in BRICS countries do not use CSR strategically as “a tool” to legitimate themselves, manage their risks or minimize public scrutiny from their tax avoidance behavior, but that they develop a culture of tax compliance and CSR engagement as a complementary strategy, promising ethical conduct to external audiences and committing to serving the interests of all stakeholders.

This study incrementally contributes to the extant literature on the link between tax avoidance and CSR engagement by offering evidence from dominant emerging markets, where the institutional factors differ considerably from those of developed countries. Furthermore, they provide essential insights for policymakers that including responsible tax payment as part of the global CSR agenda may motivate firms to align their behaviors to tax payment.

The study aims to analyze the effectiveness of digital rhetoric persuasion on GenZ purchase decision. Digital rhetoric (DR) is an art of persuasion used in social media communication to shape and influence the course of an individual. It has been used in social media advertisements (SMAs) to increase its perceived effectiveness. GenZ consumers are more vibrant than previous generations’ consumers because of high levels of literacy and capacity to adapt to new technology. Therefore, understanding the effects of rhetorical support decisions to act on and mold consumers’ reasoning and judgment is particularly significant in relation to GenZ purchasing decisions and the rhetorical persuasive methods. Concurrently, the moderating effect of generation cohort theory also needs to be examined.

The threshold model for consumers’ purchase decisions in the form of logistic regression has been applied to examine the impact of DR through SMAs on the purchase intention (PI) of GenZ consumers. Simultaneously, the moderating effect of generation cohort theory is being examined by comparative analysis of different generations’ PI moderation by DR effect.

The results of the current study reveal that DR via SMAs has a positive and significant influence on GenZ consumers’ PI, whereas other older generation consumers do not get similarly affected by the same.

In an emerging economy like India, where 30% of the population belongs to the GenZ category and the digital advertising industry is growing by double digits, the present study takes a novel approach to examine the impact of DR via SMAs on GenZ consumers’ PI. Concurrently, it also provides an understanding of the moderation effect of generation cohort theory on perceived effectiveness of DR.