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This research examines the influence of financial secrecy culture on audit fees. Additionally, we investigate the potential moderating effect of adopting International Financial Reporting Standards (IFRS) on the relationship between financial secrecy culture and audit fees.

We use an international dataset comprising 249,217 firm-year observations from 30 countries/regions listed between 1996 and 2022. Our analysis includes regression analysis, the Heckman self-selection bias test, change analysis and various robustness tests.

Our results reveal a significant positive association between audit fees and firms listed in secretive jurisdictions, suggesting that auditors charge higher fees to accommodate additional audit effort or risk premiums. Furthermore, our empirical findings indicate that implementing IFRS in countries/regions with higher levels of secrecy introduces complexities or ambiguities in audit procedures, leading to increased audit fees. These results hold up under rigorous endogeneity tests and remain consistent across alternative measures and tests.

Our findings establish a direct link between financial secrecy and audit fees, demonstrating higher costs for firms with greater secrecy. Additionally, they show that implementing IFRS in secretive jurisdictions intensifies audit complexities, resulting in higher fees. These findings emphasize the critical importance of transparency, regulatory compliance and risk management in financial reporting, with implications for investor confidence and regulatory strategies.

This study contributes to the literature by exploring the previously unexamined relationship between financial secrecy culture and audit fees while also assessing the moderating effect of IFRS adoption. By utilizing a comprehensive international dataset spanning multiple jurisdictions and years, our research provides valuable insights into cross-border variations in audit practices and their broader implications.

Several disciplines and thousands of studies have used, developed and supported technology adoption theories to guide industry and support innovation. However, within the past decade, a paradigm shift referred to as the fourth industrial revolution (4IR) has resulted in new considerations affecting how models are used to guide emerging technology integration into business strategy. The purpose of this study is to determine which technology adoption model, or models are primarily used when assessing smart technologies in the 4IR construct. It is not to investigate the rigour of existing models or their theoretical underpinnings, as this has been proven.

To achieve this, a systematic literature review based on the preferred reporting items for systematic reviews and meta-analysis methodology is used. From 3,007 publications, 125 papers between 2015 and 2021 were deemed relevant for thematic analysis.

From the literature, five perspectives were extracted. As with other information and communication technology studies, the analysis confirms that the technology acceptance model remains the predominantly used model. However, 105 of the 125 models extended their theoretical underpinnings, indicating a lack of maturity. Furthermore, the countries of study and authors’ expertise are predominantly clustered in the European and Asian regions, despite the study noting expansion into 16 different subject areas, far beyond the smaller manufacturing scope of Industry 4.0.

This study contributes theoretically by providing a baseline to develop a generalisable 4IR model grounded on existing acceptance trends identified. Practically, these insights demonstrate the current trends for strategists and policymakers to understand technology adoption within the 4IR to direct efforts that support innovation development, an increasingly crucial factor for survival in the digital age. Future research can investigate the additional constructs that were impactful while considering the level of research they were applied to.

Productivity is often cited as a key barrier to the adoption of metal laser-based powder bed fusion (ML-PBF) technology for mass production. Newer generations of this technology work to overcome this by introducing more lasers or dramatically different processing techniques. Current generation ML-PBF machines are typically not capable of taking on additional hardware to maximise productivity due to inherent design limitations. Thus, any increases to be found in this generation of machines need to be implemented through design or adjusting how the machine currently processes the material. The purpose of this paper is to identify the most beneficial existing methodologies for the optimisation of productivity in existing ML-PBF equipment so that current users have a framework upon which they can improve their processes.

The review method used here is the preferred reporting items for systematic review and meta-analysis (PRISMA). This is complemented by using an artificial intelligence-assisted literature review tool known as Elicit. Scopus, WEEE, Web of Science and Semantic Scholar databases were searched for articles using specific keywords and Boolean operators.

The PRIMSA and Elicit processes resulted in 51 papers that met the criteria. Of these, 24 indicated that by using a design of experiment approach, processing parameters could be created that would increase productivity. The other themes identified include scan strategy (11), surface alteration (11), changing of layer heights (17), artificial neural networks (3) and altering of the material (5). Due to the nature of the studies, quantifying the effect of these themes on productivity was not always possible. However, studies citing altering layer heights and processing parameters indicated the greatest quantifiable increase in productivity with values between 10% and 252% cited. The literature, though not always explicit, depicts several avenues for the improvement of productivity for current-generation ML-PBF machines.

This systematic literature review provides trends and themes that aim to influence and support future research directions for maximising the productivity of the ML-PBF machines.

The study aims to look at deep eWOM providing behaviour in m-commerce and attempts to explore its antecedents. Personalisation is proposed as an indirect antecedent of deep eWOM providing behaviour mediated by hedonic and utilitarian value perceptions and personal identification.

Based on social-exchange theory, the conceptual model links the study antecedents to deep eWOM providing behaviour. The conceptual model was validated through a multi-country study. A large sample of m-commerce users in the UK (n = 505), India (n = 422) and Vietnam (n = 618) were contacted to collect the data. Data were analysed through structural equations modelling procedure with invariance analysis conducted to ensure that the results from the three samples could be compared. The authors also conducted post-hoc analysis to explore the mediation paths between variables.

The study finds support to the conceptual model across the samples from the three countries. Personalisation is found to increase value perceptions – both utilitarian and hedonic – and personal identification which leads to “deep” eWOM providing behaviour across all the three countries. The serial mediation also provides comparable results across the three countries.

The study contributes to the understanding of deep eWOM providing behaviour – a construct with high practical relevance which has however not been explored sufficiently in current literature. The study also contributes to the literature that analyses the consequences of personalisation in m-commerce.

This article uses Tribal Critical Race Theory (TribalCrit) and human rights education (HRE) to frame social studies instruction about the Ghost Dance movement of the late 1800s. This religious ritual served as a source of spiritual communion for Native Americans across the Western United States during an especially brutal era of colonization, most tragically exemplified by the Wounded Knee Massacre. The critical approaches offered are meant to challenge dominant narratives that often neglect or minimize colonialism and White supremacy.

TribalCrit is useful in framing acts of racism and genocide faced by Indigenous people in American history and can help teachers approach issues of social justice in a way that identifies oppression, while also promoting empathy and advocacy (Brayboy, 2005; Sabzalian et al., 2021). Furthermore, human rights concepts can support a critical interrogation of colonialism by providing a framework that guides analysis of multidimensional oppression (Bajaj, 2011).

The pedagogical approaches included in this article link the historical context of these events to tenets of TribalCrit and HRE. These strategies are explicitly connected to the National Curriculum Standards for Social Studies and the C3 Framework. A lesson plan and enrichment sources, linked to the C3 Inquiry Design Model, are provided.

The Ghost Dance is a powerful illustration of spiritual resistance to colonial policies and ideologies in the United States, such as the Dawes Act and Christian nationalism. An examination of this important religious movement through the critical lenses offered here may build empathy, support justice-oriented citizenship and decolonize curriculum.

This study investigates the relationship between small and medium-sized enterprises' (SMEs) participation in global value chains (GVCs) and the use of environmental management practices. The study examines the role of national governments in shaping this relationship, specifically exploring the role of trade facilitation. The emphasis lies on understanding the extent to which GVCs and governmental policy interaction relate to improved environmental management practices among SMEs.

The study builds on several publicly available data sources, including the World Bank’s Archival Enterprise Surveys and the Organisation for Economic Cooperation and Development Trade Facilitation Indicator. The sample includes 1,462 SMEs in 18 countries. To test our hypotheses, we use regression analysis employing bootstrapping techniques for rigorous testing of direct and indirect associations.

Results indicate that SMEs tend to use environmental management practices when entering GVCs but not after exiting. Moreover, the study suggests that a non-linear feature of trade facilitation plays an important role in mitigating the relationship between SMEs exit from GVCs and SMEs abandonment of environmental management practices.

The relationship between SMEs entering and exiting GVCs and environmental management practices is not well understood. It is still unclear whether the external pressures and governmental policies to stimulate trade contribute to improving the sustainability behaviour of SMEs. This study adds to the operations management literature by relating government policies with the use of environmental management practices, providing insights on the relationship between deglobalisation and SMEs sustainability activities.

This study investigates the impact of top management’s networking capabilities on the organizational networking and absorptive capacities of small and medium-sized enterprises (SMEs) in Puerto Rico. This study aims to enhance understanding of how top management influences the networking behaviors that drive SME performance.

Data were collected from Puerto Rican SMEs and analyzed using multi-item reflective indicators on a five-point Likert scale. Partial least squares structural equation modeling was used to test the hypotheses and explore relationships between networking capabilities and absorptive capacities.

The study finds that top management’s networking capabilities are predominantly reactive, significantly impacting information acquisition, opportunity enabling and weak-tie resource mobilization. Both potential and realized absorptive capacities are critical for SMEs to leverage resources for competitive advantage.

Further research is needed to explore how these findings apply to other regions or industries and expand on the role of proactive networking in enhancing SME competitiveness.

The study underscores the importance of refining proactive and reactive networking capabilities to sustain competitive advantage in dynamic environments.

Puerto Rico’s unique economic context, including natural disasters and economic downturns, makes the findings relevant for SMEs in similar regions that rely on strong networks for resilience.

This research contributes to the dynamic capabilities literature by confirming SMEs’ proactive and reactive networking dimensions. It also offers a unique perspective by focusing on Puerto Rican SMEs facing distinct economic and social challenges.

Este estudio investiga el impacto de las capacidades de networking de la alta dirección en las redes organizacionales y las capacidades de absorción de las pequeñas y medianas empresas (PYMEs) en Puerto Rico. La investigación tiene como objetivo mejorar la comprensión de cómo la alta dirección influye en los comportamientos de networking que impulsan el desempeño de las PYMEs.

Se recopilaron datos de PYMEs puertorriqueñas y se analizaron utilizando indicadores reflexivos de múltiples ítems en una escala Likert de cinco puntos. Se empleó el modelo de ecuaciones estructurales de mínimos cuadrados parciales (PLS-SEM) para probar las hipótesis y explorar las relaciones entre las capacidades de networking y las capacidades de absorción.

El estudio encuentra que las capacidades de networking de la alta dirección son predominantemente reactivas, lo que impacta significativamente en la adquisición de información, la habilitación de oportunidades y la movilización de recursos a través de vínculos débiles. Tanto las capacidades de absorción potenciales como las realizadas son fundamentales para que las PYMEs aprovechen los recursos para obtener una ventaja competitiva.

Esta investigación contribuye a la literatura sobre capacidades dinámicas al confirmar las dimensiones proactivas y reactivas de networking en las PYMEs. También ofrece una perspectiva única al centrarse en las PYMEs de Puerto Rico que enfrentan desafíos económicos y sociales particulares.

Se necesita más investigación para explorar cómo estos hallazgos se aplican a otras regiones o industrias y para profundizar en el papel del networking proactivo en la mejora de la competitividad de las PYMEs.

El estudio subraya la importancia de perfeccionar las capacidades de networking proactivas y reactivas para mantener una ventaja competitiva en entornos dinámicos.

El contexto económico único de Puerto Rico, incluidas las catástrofes naturales y las recesiones económicas, hace que los hallazgos sean relevantes para PYMEs en regiones similares que dependen de redes sólidas para su resiliencia.

Este estudo investiga o impacto das capacidades de networking da alta gestão nas redes organizacionais e nas capacidades de absorção das pequenas e médias empresas (PMEs) em Porto Rico. A pesquisa visa melhorar a compreensão de como a alta gestão influencia os comportamentos de networking que impulsionam o desempenho das PMEs.

Os dados foram coletados de PMEs porto-riquenhas e analisados usando indicadores reflexivos de múltiplos itens em uma escala Likert de cinco pontos. Foi utilizado o modelo de equações estruturais de mínimos quadrados parciais (PLS-SEM) para testar as hipóteses e explorar as relações entre as capacidades de networking e as capacidades de absorção.

O estudo conclui que as capacidades de networking da alta gestão são predominantemente reativas, impactando significativamente a aquisição de informações, a habilitação de oportunidades e a mobilização de recursos através de vínculos fracos. Tanto as capacidades de absorção potenciais quanto as realizadas são fundamentais para que as PMEs aproveitem os recursos para obter vantagem competitiva.

Esta pesquisa contribui para a literatura sobre capacidades dinâmicas ao confirmar as dimensões proativas e reativas de networking nas PMEs. Também oferece uma perspectiva única ao focar nas PMEs de Porto Rico, que enfrentam desafios econômicos e sociais distintos.

Mais pesquisas são necessárias para explorar como esses achados se aplicam a outras regiões ou indústrias, além de expandir o papel do networking proativo no aumento da competitividade das PMEs.

O estudo destaca a importância de aperfeiçoar as capacidades de networking proativas e reativas para manter a vantagem competitiva em ambientes dinâmicos.

O contexto econômico único de Porto Rico, incluindo desastres naturais e crises econômicas, torna os achados relevantes para PMEs em regiões semelhantes que dependem de redes sólidas para sua resiliência.

This paper aims to explore three operations and supply chain management (OSCM) approaches for meeting the 2 °C targets to counteract climate change: adaptation (adjusting to climatic impacts); mitigation (innovating towards low-carbon practices); and carbon-removing negative emissions technologies (NETs). We suggest that adaptation nor mitigation may be enough to meet the current climate targets, thus calling for NETs, resulting in the following question: How can operations and supply chains be reconceptualized for NETs?

We draw on the sustainable supply chain and transitions discourses along with interview data involving 125 experts gathered from a broad research project focused on geoengineering and NETs. We analyze three case studies of emerging NETs (biochar, direct air carbon capture and storage and ocean alkalinity enhancement), leading to propositions on the link between OSCM and NETs.

Although some NETs are promising, there remains considerable variance and uncertainty over supply chain configurations, efficacy, social acceptability and potential risks of unintended detrimental consequences. We introduce the concept of transformative OSCM, which encompasses policy interventions to foster the emergence of new technologies in industry sectors driven by social mandates but lack clear commercial incentives.

To the best of the authors’ knowledge, this paper is among the first that studies NETs from an OSCM perspective. It suggests a pathway toward new industry structures and policy support to effectively tackle climate change through carbon removal.

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

This study aims to investigate the tensile strength and compressive behaviour of two thermoplastic polyurethane (TPU) filaments produced via material extrusion (ME): TPU 95A and Reciflex (recycled).

Tensile strength and compressive behaviour are assessed. The influence of extrusion temperature and infill pattern on these properties is examined, supported by thermal characterization, surface morphology analyses and a comprehensive comparison with existing literature. An analytical method is presented for estimating the solid ratio of ME parts, using an ellipse model to describe the material bead geometry.

Reciflex is generally stiffer than TPU 95A in both tensile and compressive tests. Specimens loaded orthogonally in compression tests exhibited stiffer behaviour than those loaded parallelly, and higher tensile properties were typically observed when material beads were deposited parallel to the load direction. Unlike TPU 95A, Reciflex is sensitive to extrusion temperature variations.

By comparing recycled and virgin TPU filaments, this research addresses waste management concerns and advocates for environmentally sustainable production practices in the broadly used filament/based ME technique.

This study provides an extensive comparison of computed values with existing literature, offering insights into how different materials may behave under similar processing conditions. Given ongoing challenges in controlling melt flow during extrusion, these results may offer insights for optimizing the production of ME parts made with thermoplastic elastomers.