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According to the management obfuscation hypothesis, managers have incentives to influence the audit reports’ communicative value. This study aims to examine the relationship between corporate earnings management and the readability of Chinese-text audit reports and the impact of key audit matter (KAM) disclosure requirements on this relationship.

This research adopts Taiwanese firms from 2010 to 2019 to investigate the association between earnings management and readability of Chinese-text audit reports within the framework of the KAM disclosure requirements implemented in 2016.

The findings show that auditors tend to issue less readable audit reports to firms undertaking earnings management, particularly after introducing KAM disclosures. Additional analyses indicate that such adverse impacts of client earnings management on audit report readability have become more pronounced for firms audited by a newly pointed or long-tenure lead audit partner, with high business risk, poor monitoring of governance mechanisms or a large amount of nonaudit services. These results suggest that auditor partners may compromise auditor independence and use flexible narratives in audit reports as a form of moral insurance.

As auditors may manage audit report readability to reduce audit liability, authorities must formulate policies concerning audit report disclosure to strengthen its communicative value and simplify language usage. Additionally, authorities should strengthen quality control standards concerning auditor independence to reduce auditor pressure from clients’ economic importance.

This study provides valuable insights into auditors' responses to corporate earnings management behavior, particularly regarding the interplay between earnings management, audit report quality and regulatory changes, thus expanding our understanding of the dynamics within the auditing profession.

Researchers, business professionals, and policymakers are now focusing on how disruptive innovations affect markets and business performance in the quickly changing business landscape of today. This study investigates the complexity of disruptive innovations and how they alter established organizational strategies and market structures. The study explores the core traits of disruptive innovations and looks at how they upend established business models and alter the structure of entire industries. This study employs a comprehensive literature review to identify the primary motivators behind disruptive innovations and their diverse impacts on market dynamics. It looks into how disruptive change is sparked by evolving consumer behavior, flexible business models, and emerging technologies. Additionally, research examines how businesses use internal reorganizations and strategic alliances among other tactics to capitalize on and adjust to disruptive innovations. It also examines how market leaders deal with these difficulties in an effort to stay competitive, shedding light on the possible risks and uncertainties related to disruptive innovations. It also highlights how crucial it is for organizations to have innovative cultures and proactive adaptation in order to prosper in a time of swift technological advancements.

In recent decades, organizations globally have faced challenges in adopting disruptive innovation. This chapter explores the relationship between change management and adopting disruptive innovations. Through a systematic analysis of existing literature, common themes and trends in this field are identified. The present study employs a bibliometric and content analysis of 77 publications to analyze the role of change management in the adoption of disruptive innovation. Additionally, a framework is presented to facilitate the understanding of how change management influences the adoption of disruptive innovations within organizations. The research highlights that embracing disruptive innovation is not straightforward; it demands a well-thought-out change management approach. This approach should emphasize cultivating an environment that encourages and nurtures innovation. Creating a culture that empowers employees to take risks and explore new ideas is crucial. Additionally, organizational culture, leadership, communication, and employee engagement emerge as critical factors for the successful adoption of disruptive innovations in the workplace. In summary, it is important to recognize that the successful adoption of disruptive innovations within organizations relies on the successful implementation of change management initiatives.

By integrating the Uses and Gratifications Theory and Flow Theory, this research seeks to untwine the veiled effects of interactive commerce enhancements (ICEs), specifically haptic imagery and social presence, in promoting user immersion and sustaining social commerce (SC) users' usage intention, considering the moderating role of autotelic personality.

The research utilized purposive sampling of Malaysian SC app users with recent transactions. A dual-source data collection approach, encompassing offline and online channels, was employed to ensure a broad and diverse respondent pool. Partial least squares–structural equation modeling was chosen for its adeptness in analyzing complex relationships in predictive studies.

The findings revealed the significant positive effects of haptic imagery and social presence on user immersion and continuance intention within SC apps. Social presence and immersion were found to mediate the proposed paths. Additionally, autotelic personality traits were identified as moderators, influencing the strength of these relationships.

This research makes a unique contribution by addressing critical gaps in SC environments, extending the concept of ICEs, understanding the impacts of underlying mediators and pioneering the examination of autotelic personality traits' moderating effects. It introduces a fresh perspective on how individual differences impact user engagement. This groundbreaking study benefits social media and interactive marketing literature by comprehensively understanding how ICEs elevate SC, fostering innovation and heightened engagement.

Using the upper echelons theory, this study aims to investigate the moderating effect of managerial discretion (MD) on the impact of dynamic managerial capabilities (DMCs) on established firms’ (EFs) response strategies to disruptive innovation (RStDI).

A cross-sectional study was conducted using an online questionnaire to collect data from senior management of sample firms, targeting the population of professional service firms (PSFs) operating in the Emirate of Dubai. After receiving 491 responses, data was analyzed using IBM packages (SPSS and Amos) through a covariance-based structural equation modeling technique.

As proposed, the underpinnings of DMCs (managerial human capital, managerial social capital and managerial cognitive perceptions) were associated with EFs’ strategies for responding to DIs. Surprisingly, despite theoretical predictions, MD did not moderate the relationship. These findings provided support to the main propositions of the upper echelons theory, however, not for its contextual moderator (MD).

The cross-sectional approach to testing the research model limits the identified significant effects that should be further investigated. The research sample was restricted to PSFs operating in Dubai, UAE, thus limiting the generalizability of the findings to the examined context.

The findings of this investigation are valuable to managers and hiring teams. They provide empirically supported insights on the critical role of managerial dynamic capabilities underpinnings (human capital, social capital and cognitive perceptions) in facilitating organizational RStDI. The findings also provide significant insights to policymakers, notably on the importance of innovative and well-crafted policies and regulative frameworks that enhance MD.

This study provides one of the first empirical quantitative analysis to assess MD and test its effects as a moderator, thus contributing significantly to the existing theoretical arguments on MD. To the best of the authors’ knowledge, this study is among the first to quantify the relationship between DMCs and organizational RStDI.

The study aimed to develop a disruptive production process innovation model from an emerging economy's agro-based dairy farming perspective based on the case of a Bangladeshi model dairy farm named Central Cattle Breeding and Dairy Farm (CBBDF), Savar, Dhaka.

The study used qualitative in-depth interviews, participants and document observation. Around 20 key informants were purposefully selected from the case organization.

The findings propose two different models for disruptive production process innovation toward sustainable agribusiness dairy farming from an emerging economy perspective and the modified process model from traditional dairy farms to modern dairy based on the stakeholders' (such as consumers, owners, managers and government) demand.

This study is the first attempt to develop a disruptive production process innovation and technology model for the dairy industry and its stakeholders' responsibilities from the experience of an emerging economy. The value of the research is in identifying factors under traditional dairy farming that need to be reduced and eliminated, and the factors under society, health concerns and value-added to existing farms need to be raised as per the global industry standard.

This study proposes a theoretical model to explain user intention to continue engaging with Social Commerce (SC) from a habit perspective. The research uses social impact theory, user personal traits, and SC quality to explain how user habits are formed in SC, leading to continued usage.

The study collected data from 868 Indonesian respondents using a cross-sectional field design. SEM analysis confirmed the proposed theoretical model, calculating direct, indirect, and moderating effects.

The results showed that the social aspect is the dominant construct influencing users’ habit of using SC. Further, the outcome indicates that habit significantly predicts Continuity usage. Profoundly, subjective norms are the most significant predictors of habit, followed by self-efficacy, content quality, and herd behavior. Meanwhile, Trust and Social Support only indirectly affect Habit through self-efficacy and content quality, respectively, as mediators. Additionally, the moderating effect analysis revealed that age and gender play a role in habit formation.

This study specifically explores the factors affecting the development of habits in SC usage, leading to repeated behaviors. This area has not been thoroughly examined in previous research. Therefore, this study seeks to address this gap by investigating how habits are formed through social interactions on SC platforms. Understanding habit formation provides an alternative way of comprehending the continued use of SC, as it is considered a significant factor that leads to continued intention.

This study aims to examine the underlying process through which learning organization culture positively influences knowledge sharing. It specifically explored the mediating role of social capital, underscoring its critical impact on enhancing both knowledge sharing and fostering learning organization culture.

To test the proposed hypotheses, structural equation modeling (SEM) analysis was conducted with a sample of 231 employees from a manufacturing firm in South Korea.

The results of this study indicate significant direct effects of learning organization culture on social capital. Also, social capital indicates a positive effect on knowledge sharing. Although learning organization culture had no direct effect on knowledge sharing, it indirectly affected learning organization culture and knowledge sharing by mediating social capital.

This study proposes that a learning organization culture will be interconnected with social capital and knowledge sharing. Organizations that can effectively harness the wealth of knowledge unlocked by social capital, and subsequently integrate this knowledge into their activities, are poised for competitive advantage.

First, this study places a special emphasis on the mediating role of social capital between learning organization culture and knowledge sharing. Despite extensive research exploring diverse knowledge-sharing factors (Wang and Noe, 2010), it is plausible that examining social capital as a mediator could offer insights for facilitating knowledge sharing through its structural, relational and cognitive dimensions. Second, while a plethora of literature examines knowledge sharing, this study also seeks to unravel the multifaceted pathways through which the learning organization culture influences knowledge sharing and how these processes could be optimized in organizations.

While the importance of supply chain learning (SCL) is widely recognized by both academia and industry, the mechanisms through which SCL is developed and its effects on environmental performance remain insufficiently understood. This study conceptualizes and empirically investigates the role of relational capital and information technology (IT) in enhancing SCL and improving environmental performance.

Drawing on socio-technical system theory (STS) and a knowledge-based view, this research employs structural equation modeling to test the proposed model, utilizing survey data collected from Chinese manufacturing companies.

The results demonstrate that relational capital with supplier and customer significantly enhances both supplier and customer learning. While IT does not directly impact supplier and customer learning, it exerts an indirect influence through its positive effect on relational capital. In other words, relational capital mediates the relationship between IT and supplier and customer learning. Additionally, this study finds that both supplier and customer learning enhance environmental performance.

This study provides actionable insights for managers, emphasizing the importance of relational capital in fostering SCL and improving environmental performance. By understanding these relationships, managers can develop more effective strategies for leveraging SCL as a tool for sustainability.

This study adds to the existing body of knowledge in supply chain management by offering a more nuanced and holistic model to explain how relational capital, IT and SCL interact to influence environmental performance, particularly within the context of Chinese manufacturing companies.

Social live streaming services (SLSS) have infused gamification into interface design and feature applications. Firms adopt gamification mechanisms to win customer loyalty in the live streaming and SLSS markets. Based on the mechanics-dynamics-aesthetics (MDA) framework and uses and gratifications 2.0 theory (UGT 2.0), this study aims to investigate the effects of game mechanics (mechanics) on enjoyment and user retention (aesthetics) through rewards and social interaction (dynamics) in the context of SLSS.

This study used an online survey via Google Forms, SurveyCake and social media platforms like Facebook, Instagram and Line to collect data from 232 SLSS users in Taiwan. Partial least squares structural equation modeling (PLS-SEM) was adopted to analyze the data.

The results validated the relationships between game mechanics and dynamic elements (rewards and social interaction) that triggered aesthetic elements (enjoyment feelings) among users. In addition, users experienced a sense of enjoyment that led to usage retention when using the gamified SLSS. Further, this study found enjoyment crucial for users to stay interactive with gamified services.

Driven by UGT 2.0, this study closed the gaps by integrating the MDA framework into the SLSS context and better understanding how game mechanics are connected to rewards and social interaction, leading to enjoyment and user retention when using SLSS. This study provides fresh insights into gamification-oriented SLSS practices. It offers significant theoretical and managerial implications and provides guidelines for SLSS platform operators on fostering user retention.