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The purpose of this paper is to examine the influence of intelligent manufacturing on audit quality and its underlying mechanism as well as the variation in this influence across different types of organizations.

This research utilizes a difference-in-differences (DID) method to examine how enterprises that apply intelligent manufacturing choose auditors and impact their audit work. The study is based on 15,228 observations of Chinese-listed A-shares from 2011 to 2020.

(1) There is a strong correlation between intelligent manufacturing and audit quality. (2) This positive correlation is statistically significant only in state-owned enterprises (SOEs), those that have steady institutional investors and where the roles of the CEO and chairman are distinct. (3) Enterprises that have implemented intelligent manufacturing are more inclined to employ auditors who possess extensive industry expertise. The auditor's industry expertise plays a crucial role in ensuring audit quality. (4) The adoption of intelligent manufacturing also leads to higher audit fees and longer audit delay periods.

This paper validates the beneficial impact of intelligent manufacturing on improving corporate governance. In addition, it is recommended that managers prioritize the involvement of skilled auditors with specialized knowledge in the industry to ensure the high audit quality and the transparency of information in intelligent manufacturing enterprises.

This study builds upon previous research that has shown the importance of artificial intelligence in enhancing audit procedures. It contributes to the existing body of knowledge by examining how enterprise intelligent manufacturing systems (IMS) enhance audit quality. Additionally, this study provides valuable information on how to improve audit quality in the field of intelligent manufacturing by strategically selecting auditors based on resource dependency theory.

Organizations experience various issues with the optimum use of data. This study is qualitative research to identify and provide a helpful pattern for increasing the performance of sustainable supply chain management (SSCM).

The statistical population in the qualitative section includes managers and experts in the supply chain (SC) and food production. The data were collected via semi-structured interviews, and data saturation happens after the tenth interview. Then, the data were coded using grounded theory and qualitative research analysis. 384 questionnaires were distributed among employees via random sampling. SmartPLS software is used to investigate and analyze the relationships in the mentioned model through 13 core categories.

The findings indicate that organizational productivity and SC deficiencies are among the effective factors in the SSCM primarily identified by this study. Moreover, the findings propose that industry SC, macro policies, organizational performance, social factors, economic factors, organizational factors, political factors, technological factors, production and customer are likely to positively impact the SSCM, which have previously been documented by studies.

The model and concepts extracted from the responses of research participants show well that there are reasons and motivations for increasing the performance of SSCM. Also, the designed model shows well that the motives and reasons for turning to this system are satisfied due to its implementation.

The purpose of this study was to review the information on the scientific efforts and achievements in sustainable industrial textile applications of natural colourants. Then the paper suggests the ways of improving the industrial textile applications of plant-based colourants.

The literature on the chemistry, sources and extraction of plant-based natural colourants was reviewed. The reviewed information was analysed and synthesised to provide techniques for selecting sustainable extraction methods, possible sustainable textile applications of natural colourants and the challenges which hinder industrial textile applications of plant-based natural colourants. The ways of overcoming the challenges of the industrial textile applications of plant natural colourants were suggested. Lastly, the current situation of industrial application of natural dyes in textiles is presented.

Despite the scientific achievement to overcome the challenges of natural colourants for textiles, the global industrial application of natural colourants is still low. Inadequate knowledge of the dyers results into poor performance of the natural dyed textile. The natural dyed textiles are expensive due to the scarcity of raw materials for manufacturing of natural colourants. The selection of suitable extraction, application methods and type of substrate should consider the chemistry of the particular colourant. The society should be educated about the benefits of natural dyed textiles. Cultivation of colourant-bearing plants should be promoted to meet the industrial material demand.

The paper provides a synthesized collection of information about the source, chemistry, extraction, textile application and challenges of plant-based natural colourants. The reviewed information was analysed and synthesised to provide techniques for selecting sustainable extraction methods, possible sustainable textile applications of natural colourants and the challenges which hinder industrial textile applications of plant-based natural colourants. The ways of overcoming the challenges of the industrial textile applications of plant natural colourants were suggested.

This study aims to explore on how the Islamic social finance mechanism, specifically zakat, influences the corporate social responsibilities (CSRs) of Bank Pembangunan Malaysia Berhad (BPMB) before and during the COVID-19 pandemic.

A content analysis was used to examine the disclosure of BPMB for six years (2015–2020). This duration covers the period before and during the COVID-19 pandemic. The content analysis was then analysed manually and also by using NVivo.

It is apparent that BPMB not only actively engages in CSR activities, especially during difficult times like the COVID-19 pandemic, but also fulfils its religious commitments by making regular zakat payments. The finding also shows that BPMB concentrates more on CSR that covers all population, especially during the COVID-19 pandemic.

This study provides implication to the body of knowledge by highlighting the connection between zakat and CSR and implication to the society and regulators on how zakat plays a role in CSR activities before and during the COVID-19 pandemic.

The novelty of the research and the original study on content analysis of zakat and CSR information in BPMB attest to the originality of this work.

This study aims to investigate the impact of market competitiveness on investment efficiency, and the moderating role of ownership and regulatory structures.

In this study, the Herfindahl–Hirschman Index (HHI), Lerner Index (LI) and industry-adjusted Lerner Index (LIIA) were used to measure market competitiveness. The research population consisted of companies listed on Tehran Stock Exchange (TSE). Using a systematic elimination, 199 companies were selected within eight years during 2014–2021.

The results showed that market competitiveness (based on the LI, LIIA and HHI) positively affected investment efficiency. Moreover, institutional ownership and managerial ownership affected the relationship between market competitiveness (based on all proxies of market competitiveness) and investment efficiency. Blockholders’ ownership also moderated the relationship between market competitiveness (based on LIIA and HHI) and investment efficiency. The hypothesis testing had robustness based on additional analyses.

In recent years, competitive environment and the ownership structure of companies have changed to a certain degree, paving the way for the private sector to enter many areas of activity especially in emerging Asian markets. Moreover, investment drivers and investment efficiency in developed markets may not be generalized to emerging Asian markets. Therefore, the present findings can show the significance of this research to fill the existing gap in the literature and provide insights into ownership and regulatory structures as a governance mechanism in market competitiveness and investment efficiency.

The gaming industry has recorded increasing profits and popularity in recent years. The COVID-19 crisis, isolation and physical distancing measures during lockdowns around the world additionally contributed to this growth. Scientists still do not agree on whether games have a positive or negative impact on an individual, but in this research, the emphasis is on the social aspects of games and interpersonal relationships. As positive social experiences of playing such games, researchers emphasise mutual help of players, friendship, sense of belonging, discovery of new interests and many others. However, more and more players stop playing games due to negative experiences related to cyberbullying. According to research, cyberbullying most often includes identity-based harassment or hate speech, trolling and doxing. Furthermore, respondents notice various extreme attitudes among teammates, conspiracy theories and the spread of misinformation. The purpose of the research is to determine the frequency of playing such games and the existence of cyber violence in video games among the Croatian student population at the Faculty of Electrical Engineering and Computing, University of Zagreb (FER). The goal is to examine positive and negative social experiences of playing games as well as whether there is a connection between negative experiences and the quality of life of players. Finally, the aim is to examine the attitudes of players towards cyber violence in video games. The research was conducted on a convenience sample of 50 FER students through a questionnaire.

This study aims to investigate the manufacturing reshoring decision-making content from an Eclectic Paradigm perspective.

Data were collected through a six-step systematic literature review on factors influencing manufacturing reshoring decision-making. The review is based on 100 peer-reviewed journal papers discussing reshoring decision-making contents published from 2009 to 2022.

In total, 80 decision factors were extracted and then categorized into resource-seeking (8%), market-seeking (11%), efficiency-seeking (41%) and strategic asset-seeking (16%) advantages. Additionally, 24% of these were identified as hybrid, which means that they were classified into multiple categories. Some decision factors were further identified as reshoring influencing factors (i.e. drivers, enablers and barriers).

Scholars need to consider what other theories can be used or developed to identify and evaluate the decision factors (determinants) of manufacturing reshoring as well as how currently adopted theory can be further advanced to create clearer and comprehensive theoretical frameworks.

This research underscores the importance of developing clearer and more comprehensive theoretical frameworks. For practitioners, understanding the multifaceted nature of decision factors could enhance strategic decision-making regarding reshoring initiatives.

To the best of the authors’ knowledge, this is the first study to investigate the value and practicality of the Eclectic Paradigm in categorizing factors in manufacturing reshoring decision-making content and presents in-depth theoretical classifications. In addition, it bridges the gap between decision factors and influencing factors in the decision-making content research realm.

This study aims to investigate the impact of socially oriented responsibility (SOR) (i.e. social, environmental, ethical and governance) on the cost of equity in the firms listed on the Tehran Stock Exchange.

The industry-adjusted earnings price ratio (IndEP) was used to evaluate the cost of equity. The cost of equity is calculated for those industries that, except firm i (with a positive profitability), have at least five other firms with a positive profitability in the industry. Hence, 79 firms were selected among seven industries from 2012 to 2022 for hypothesis testing. Gordon’s growth model was used to evaluate the cost of equity and assess the robustness of the findings. The information about 183 companies was retrieved for analysis based on Gordon’s growth model.

The results showed that SOR positively affects firms’ cost of equity. Besides, testing the details also showed that social practices (SO), environmental practices (EN), governance practices (GO) and ethical practices (ET) have a positive impact on the cost of equity. The robustness of results supported the main inferences.

Iran’s economic environment and capital market have been open to discussion within the global community. It is important to note that the relationship between SOR and the cost of equity in developed markets cannot be easily applied to developing Asian markets. Therefore, the present findings, along with the challenges faced in a developing Islamic economy, can contribute to informed decision-making on a global scale.

This study aims to explore and theorize value gaps within value chain management (VCM) by extending the service quality gap model to the context of global manufacturing value chains.

Drawing upon a case study of a small, family-owned Swedish furniture wholesaler, Alpha, this research adapts the service quality gap model and integrates it into the VCM framework. The investigation examines the value creation and delivery processes across a network of actors, highlighting how various gaps emerge at different stages of the value chain.

The study identifies and describes several value gaps, including those related to consumer understanding, manufacturing capabilities and coordination across the value chain. Value creation gaps arise from poor communication about consumer needs and product features, whereas value delivery gaps are mainly tied to manufacturing capacity and material restrictions. These gaps can result in misalignment between consumer expectations and the delivered value.

Although this study provides insights into the emergence of value gaps, further research is needed to determine the magnitude and reduction strategies for these gaps. In addition, understanding how consumers evaluate new products remains a critical area for investigation.

The research highlights the significance of a coordinated approach to managing value creation and delivery processes. It underscores the need for companies to capture accurate consumer data, consider manufacturing capabilities and engage in effective coordination with various actors in the value chain.

By addressing value gaps, companies can enhance consumer satisfaction and minimize potential dissatisfaction caused by misalignment between consumer expectations and delivered value. This, in turn, can lead to improved relationships with consumers and other actors within the value chain.

This research offers a novel perspective on value gaps in VCM, extending the service quality gap model to the realm of manufacturing. It underscores the importance of managing both value creation and delivery processes for enhancing competitive advantage in a global market.

The integrated reporting framework affords considerable discretion over the form and content of business model disclosures, but a diagrammatic representation is favoured. In practice, most firms choose to use an infographic. This study aims to determine whether an infographic is a more effective and efficient form of communication than narrative-only information. Additionally, the mediating role of psychophysiological arousal is examined.

Using an explorative experimental design, this study uses eye-tracking technology to examine how users interact with different presentation formats for business model disclosures and how this affects the effectiveness and efficiency of the disclosures. Using pupillometry, the impacts of presentation format on arousal are also examined, in addition to the mediating effect of arousal on recall and comprehension.

Infographic presentation led to a substantial decrease in reading time coupled with moderately lower recall relative to narrative-only presentation. However, no significant difference in comprehension was observed. Additionally, infographic presentation was associated with higher arousal, but arousal was not found to mediate the relationship between presentation format and communicative effectiveness.

The study assists reporters and standard-setters, such as the International Accounting Standards Board and International Sustainability Standards Board, by providing qualified support for the diagrammatic representations of business models as an efficient means of communicating complex financial and non-financial information and highlighting future research opportunities.