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As the today's world is leading toward the digital dependency and after the world pandemic of COVID-19, the dependency of students and the university is completely through a digital medium, in context with that the higher education according to the demand of the generation is leading towards digital transformation. The digital transformation in the sector of education is the road map for the sustainable management and development of education. The digital transformation is the new pillar of education in which the students are mostly reliable. The digitalization in the field of education will lead to simple and clarified as well as multiple way for acquiring the knowledge. As the integration of the new model of education system is applied and implemented throughout the globe, the digital medium plays a significant role for the smooth and the systemic development of the model. In this chapter, the pathway for the development of the well-stable and well-developed strategies is considered in which the integration of the essential requirements, proper guidance, and advantages of the model is dependent for the transformation to digital medium of the higher education that will be leading to the development of the management and the education system. The foundation of that transformation model is detailed in the paper for the digitalization of higher education.

This study aims to investigate whether the communication between the external auditor and the audit committee (AC) impacts audit quality.

The authors use textual analysis to develop a new auditor–AC communication metric based on public AC performance reports for the period 2013–2021 in China. The authors also use both high-dimensional fixed effects linear regression and logistic regression to examine the effect of auditor–AC communication on audit quality.

By correlating this new auditor–AC communication metric with established proxies for audit quality, as outlined by DeFond and Zhang (2014), the authors find that firms with more auditor–AC communication have higher financial reporting quality, a lower probability of material misstatements and more informative audit reports. Overall, auditor–AC communication contributes to the improvement of audit quality.

The findings offer both practical and policy-oriented implications, particularly for policymakers in search of quantifiable audit quality indicators derived from the interactions between the auditor and the AC.

The study advances the field of audit quality by introducing a novel metric for auditor–AC communication. It provides empirical evidence to support the notion that the communication between the external auditor and the AC can improve audit quality.

“Know thyself” helps one to decide the career goal of his/her life and enables one to become self-concordant. In this context, the present work aims to discern the childhood interests (CI) of the HR professionals vis-à-vis their relevance.

The current study is grounded on two theoretical perspectives such as Socio-Cognitive Career Theory (SCCT) and Holland Theory of Career Choice (HTCC). In this regard, a mixed methodology has been applied. The research has been carried out in two phases. In the first phase, a focused group of experienced HR professionals was interviewed to understand their CI and their relevance to the HR profession through a qualitative analysis method such as narrative analysis. In the second phase, an Intuitionistic Fuzzy Number-based Full Consistency Method (FUCOM) is applied to find out the dominant CI based on the ratings given by 423 Indian HR professionals.

All professionals agreed that their CI have helped them perform in their profession. The research identifies five themes or main attributes of personality: Creative (Aesthetic-Non Verbal/Cultural), Communicative (Verbal/ Expressive Activities), People friendliness (Social Contribution), Socially Inclusive (Sociological leadership interest) and Physical Activity (Kinesthetic interests) with 24 subattributes (i.e. childhood interests). It is found that intrinsic interests in societal contributions have been a dominant feature since the childhood days of HR professionals. In all cases, FUCOM shows a very small DFC value <0.00005.

The research provides an important direction to the decision-makers for policy making and aspiring professionals an essential impetus to career planning.

This study is a rare one to discern CI using a mixed methodology for Indian HR professionals.

Counterproductive work behavior (CWB) imposes significant costs on organizations, thus antecedents of CWB are of particular interest to both practitioners and academics. The authors examine how one’s own narcissism interacts with co-worker narcissism to influence willingness to engage in retaliatory CWB against a co-worker.

The data for this study were obtained from Amazon Mechanical Turk participants and Master of Business Administration students, representing a cross-section of employee representatives.

The authors find that employees expect narcissistic co-workers to engage in continuing future CWB and this, in turn, increases employees' willingness to engage in retaliatory CWB. That is, non-narcissistic employees are provoked to engage in organizationally-destructive behaviors by peers perceived as narcissists. This affect is attenuated by the employee’s own narcissism. Relative to non-narcissists, narcissistic employees find a narcissistic co-worker more likeable, which reduces their willingness to engage in retaliatory CWB against the co-worker.

For corporations and HR managers, this study demonstrates the caution necessary when considering hiring and operational practices. Specifically, non-narcissists demonstrate increased willingness to engage in organizationally-destructive behaviors after interpersonal conflict with a narcissistic co-worker.

The authors extend prior research about interpersonal drivers of CWB, which primarily considered superior-subordinate dyad, by examining the joint effects of individual and co-worker narcissism in peer-to-peer relationships.

The objective of this study is to investigate the association between audit committee characteristics and audit report lag in the context of listed manufacturing companies in Bangladesh.

Data from 240 firm-year observations for 2018–2022 are collected and analyzed using both the pooled-ordinary least squares (OLS) model with panel corrected standard errors (PCSE) and the Bayesian regression model. The results are explained in line with the agency theory and resource dependence theory.

The study reveals that audit committee size, gender diversity and expertise are negatively and significantly associated with audit report lag. The results remain consistent using the lag model, which indicates that the current year’s audit committee can have an impact on the subsequent year’s audit report lag.

The study has been conducted in the context of Bangladesh and thus cannot be generalized for other countries.

The study implies that companies should form large audit committees and ensure higher participation of female members and expert members in forming such committees. Policymakers and regulators can also play roles in this regard to ensure the timely issue of audit reports.

This is one of the pioneer studies to investigate the link between audit committee characteristics and audit report lag in the context of an emerging economy like Bangladesh. This study advocates agency theory by linking audit committee characteristics to reduced information asymmetry and contributes to resource dependence theory by emphasizing their role in enhancing financial reporting timeliness.

The aim of this study is to analyse the factors that contribute to the disclosure of relational liabilities (RLs) of the US companies.

The study uses content analysis to examine the disclosure of RLs in annual reports of the US companies listed on the Nasdaq-100 index from 2013 to 2015.

The study finds a positive correlation between the disclosure of RLs and gender diversity of the board of directors as well as the education level of the CEO. By contrast, the disclosure of RLs is negatively associated with the age of the CEO. Companies in knowledge-intensive industries also tend to disclose more information about their RLs than those in other industries.

This study focuses on the determinants of RLs, whereas previous research has mainly examined the positive impact of voluntary disclosure of intellectual capital on financial performance. The main objective of this study is to shed light on the factors that influence the disclosure of RLs.

This exploratory study aims to integrate both quantitative and qualitative methods to examine the influence of contemporary university dining attributes and practices on student patronage.

First, a review of the extant literature on-campus dining in universities was conducted. Second, innovative practices of on-campus dining facilities of a large public university were identified. Finally, student perceptions of those practices were examined using a mixed method approach.

The review of literature uncovered 49 articles across 35 years on key topics such as food waste, healthy eating, and service evaluation. From site tours and interviews with related personnel, 40 innovative on-campus dining practices were identified.

Importance ratings revealed cleanliness of the environment, fresh fruit and vegetables, and digitally enabled ordering, as the top three highest rated practices. Factor analysis unveiled six factors that students find important: food diversity, good standards, innovativeness, quick options, menu variety, and fish and seafood. The thematic analysis further revealed four overarching themes (convenience, familiarity, food offerings, and value) and 13 subthemes which complemented the quantitative results.

In addition to shedding post-pandemic light on students’ dining needs, it highlights the paucity of theory used to support extant studies and suggests a novel theoretical underpinning.

This study aims to explore customers’ second-hand clothing purchases and their engagement on the Facebook marketplace.

A conceptual model is developed, building upon the online second-hand shopping motivation (OSSM) scale. Data gathered from 409 respondents was analysed using covariance-based structural equation modelling.

The results highlight that economic, convenience, ideological motivations and environmental concerns impact customers’ purchase intention. Conversely, status consumption was found to impede customers’ purchase intentions. Notably, the elements of social media engagement, including consumption, contribution and creation, demonstrated significance as a consequence of customers’ second-hand clothing purchase intention.

This study’s findings contribute to the knowledge encompassing sustainable fashion consumption, information systems and second-hand social media shopping. It uniquely explores customer behaviours related to second-hand clothes shopping on the Facebook marketplace by building upon the OSSM scale. These findings offer valuable insights, showcasing the determinants that can increase customer-centric social media engagement. These results inform online retailers on Facebook marketplace about sustainable practices, aligning with UN Sustainable Development Goals 12, 13 and 8, to promote a green global economy.