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This study aims to examine the ability of Generative Pre-trained Transformer 4 (GPT-4), one of the most powerful large language models, to generate a literature review for peer-reviewed journal publications. The objective is to determine whether business scholars can rely on GPT-4’s assistance with literature reviews and how the nature of human–artificial intelligence (AI) interaction may affect the quality of the reviews generated by GPT-4.

A survey of 30 experienced researchers was conducted to assess the quality of the literature reviews generated by GPT-4 in comparison with a human-authored literature review published in a Social Science Citation Index (SSCI) journal. The data collected were then analyzed with analysis of variance to ascertain whether we may trust GPT-4’s assistance in writing literature reviews.

The statistical analysis reveals that when a highly structured approach being used, GPT-4 can generate a high-quality review comparable to that found in an SSCI journal publication. However, when a less structured approach is used, the generated review lacks comprehensive understating and critical analysis, and is unable to identify literature gaps for future research, although it performed well in adequate synthesis and quality writing. The findings suggest that we may trust GPT-4 to generate literature reviews that align with the publication standards of a peer-reviewed journal when using a structured approach to human–AI interaction.

The findings suggest that we may trust GPT-4 to generate literature reviews that align with the publication standards of a peer-reviewed journal when using a structured approach to human–AI interaction. Nonetheless, cautions should be taken due to the limitations of this study discussed in the text.

By breaking down the specific tasks of a literature review and using a quantitative rather than qualitative assessment method, this study provides robust and more objective findings about the ability of GPT-4 to assist us with a very important research task. The findings of this study should enhance our understanding of how GPT-4 may change our research endeavor and how we may take a full advantage of the advancement in AI technology in the future research.

There are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social norms and legal environments on real activities manipulations and expense misclassification using a global sample of 63 countries. Our inquiry is motivated by a paucity of research on the interaction between legal environment and religion on earnings management practices in an international setting.

This study draws on a global sample of 63 countries to examine the effect of variations in religious social norms and legal environments on the trade-off between expense misclassification and real activities earnings management practices. Firm-specific financial data come from Global Compustat. Religion data are obtained from World Values Surveys of the World Bank. We obtain legal environment scores from the International Country Risk Guide.

Findings suggest that the interaction between law and religion serves as constraints on both classification shifting and real activities manipulation around the world. We find that religion strengthens the weak legal environment and the strong legal environment strengthens the weak religious environment to decrease both real activities manipulation and classification shifting when law and religion interact in an international setting. Therefore, our results contradict Zang's (2012) earnings management trade-off evidence. Again, our results contradict Malikov et al.’s (2018) evidence that mandatory International Financial Reporting Standards (IFRS) adoption is associated with increased real activities manipulation.

The study is limited to 63 countries limiting the generalizability of the findings.

This study provides novel evidence and shows that there is a link between law and religion. The interaction between law and religion decreases expense misclassification and real activities manipulation. We contribute that the interaction between religion and law benefits firms and increases shareholder value as real activities manipulation decreases. Therefore, strengthening the legal environment will complement religion, IFRS and other monitoring mechanisms put in place to mitigate unethical expense misclassification and real activities earnings manipulation around the world.

The aim of this paper is twofold. First, it seeks to understand how different forms of anthropomorphism, namely verbal and visual, can enhance or detract from the subjective well-being of consumers and their co-creation behaviors whilst collaborating with artificial intelligence (AI) service agents. Second, it seeks to understand if AI anxiety and trust in message, function as primary and secondary consumer appraisals of collaborating with AI service agents.

A conceptual model is developed using the theories of the uncanny valley and cognitive appraisal theory (CAT) with three hypotheses identified to guide the experimental work. The hypotheses are tested across three experimental studies which manipulate the level of anthropomorphism of AI.

Results demonstrate that verbal and visual anthropomorphism can assist consumer well-being and likelihood of co-creation. Further, this relationship is explained by the mediators of anxiety and trust.

The empirical results and theorizing suggest verbal anthropomorphism should be present (absent) and paired with low (high) visual anthropomorphism, which supports the “uncanny valley” effect. A moderated mediation relationship is established, which confirms AI anxiety and trust in a message as mediators of the AI service agent anthropomorphism-consumer subjective well-being/co-creation relationship. This supports the theorizing of the conceptual model based on the “uncanny valley” and CAT.

This study aims at assessing entrepreneurial business performance (EBP) from dynamic capability (DC) and technology-organization-environment (TOE) framework perspectives, taking support from crowdfunding.

With the inputs from the literature, supported by TOE framework and the dynamic capability view (DCV), a model has been proposed. This model has been tested by the factor-based partial least squares structural equation modeling (PLS-SEM) technique through a survey and quantifying the responses of 406 respondents on a five-point Likert scale has been used.

The study has found that crowdfunding support (CFS) has an effective influence on the improvement of EBP. Also, the DC supports to improve the EBP. Environmental dynamism (END) has also a critical role in impacting business performance.

Crowdfunding involves investors who have a similar interest in the business, close friends, family members, venture capitalists, investment groups, etc. Thus, the proposed model can be used by these stakeholders for investment purposes as well as for improving EBP. This study is a cross sectional research work which has limitations. Moreover, the sample size of this project is limited and did not include global respondents, Thus, the findings of this study cannot be generalizable which is another limitation of this study.

Crowdfunding involves investors who have a similar interest in the business, such as close friends, family members, venture capitalists, investment groups, etc. Thus, the proposed model can be used by these stakeholders for investment purposes as well as for improving EBP. The study can help policymakers understand the importance of crowdfunding in promoting entrepreneurship activities in a region, which helps in the economic development of that region.

This research work enriches the extant literature in the fields of crowdfunding and investment, DC and entrepreneurship. Not many studies have dealt with the issues of CFS for the improvement of EBP. Hence, this study may be considered novel. Moreover, the proposed research framework related to crowdfunding possesses a high predictive power. This makes the study unique.

The purpose of this research is to examine the connections between liquidity risk, credit risk, and bank profitability in India.

In order to examine the interlinkage between liquidity risk, credit risk, and profitability of banks in India, the researcher has gathered data from all commercial banks in India from 2004–2005 to 2020–2021. The data sources included in this study encompass the International Country Risk Guide, World Development Indicators and Reserve Bank of India (RBI). Seemingly Unrelated Regression (SUR) has been utilised for the study.

Findings of this research identified that liquidity risk is inversely proportional to credit risk. Return on assets (ROA) and return on equity (ROE) are both impacted negatively by liquidity risk. ROA is impacted positively by credit risk, while ROE is impacted negatively by it. The profitability of banks is harmed by the interaction between liquidity risk and credit risk. It also shows that law and order, are beneficial to bank earnings and risk management. The capital risk-adjusted ratio has a negative relationship with bank profitability, indicating the need for better capital allocation.

The originality of this work lies in its unique contributions, It emphasises explicitly the Indian context, thereby providing insights tailored to this particular setting. It employs the SUR methodology, a statistical approach allowing for a more comprehensive data analysis. Additionally, it identifies and explores interaction effects, which can shed light on the complex relationships between variables.

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

This study aims to examine whether auditors who specialize in research and development (R&D) activities help reduce managers’ opportunistic adjustment of R&D expenditure for real earnings management (REM).

Using a sample of US firms during the 2001–2017 period, the authors identify auditors’ R&D specialization as their prior experience of auditing R&D expenses spent by each client’s peers. The authors measure R&D-based REM as the negative deviation from the predicted level of R&D expenditure.

The authors find that clients of R&D specialist auditors are less likely to engage in REM through a discretionary reduction of R&D expenditure. This effect is more pronounced when clients face higher competition, have larger investment opportunities and entail higher audit risks.

This study shows that auditors’ specialized knowledge can facilitate stronger monitoring of clients’ real decisions, providing implications for auditors’ knowledge acquisition and transfer in specific types of transactions.

This study contributes to the literature by documenting the governance role played by R&D specialist auditors in clients’ real economic decisions. Moreover, the study identifies R&D as a distinct area of auditor specialization.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

The purpose of this paper is to identify the themes that emerged from retail supply chain (RSC) literature during the coronavirus disease 2019 (COVID-19) pandemic that inform future mitigation and recovery strategies.

This study analyses contributions in the RSC literature using four databases: Emerald, Elsevier (Science Direct), Wiley and Taylor & Francis. The systematic review approach resulted in identifying 74 articles covering 2020 to 2022.

Four themes emerged from the RSC literature on COVID-19. The first theme highlighted the factors that exacerbated the effects of the COVID-19 pandemic on the RSC. The second theme focussed on the types of disruptions that occurred in the RSC during the pandemic. The third theme demonstrated the recovery strategies used to reduce the impact of COVID-19 on the RSC. The fourth theme identified proposed mitigation strategies for the RSC post-COVID-19 outbreak.

The study provides a deeper understanding of how RSC managers could successfully reduce the effects of the COVID-19 pandemic by dealing with interruptions. Based on the reviewed studies and the four themes that evolved from RSC literature on COVID-19 throughout 2020–2022, 11 key RSC strategies and lessons have been recommended to decision-makers in the retail industry.

This is the first study to identify the themes that emerged from RSC literature during the COVID-19 pandemic to inform future mitigation and recovery strategies. The resulting themes add to the existing body of knowledge and establish the need for further research into other sectors that might be affected by future pandemics.