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This paper investigates the mediating role of employee awareness of artificial intelligence (AI) in the relationship between technological turbulence and knowledge hiding, with a focus on the moderating impact of change leadership.

The survey study adopted a quantitative approach to propose and test a model based on predictors of knowledge hidings. The survey approach received 320 respondent firms in the hotel management sector. The structural and measurement model was calculated using SmartPLS.

Employee AI awareness mediates the relationship between technological turbulence and knowledge hiding. Change leadership significantly moderates this relationship, reducing knowledge hiding by promoting innovative discussions and collaboration. High employee AI awareness can lead to knowledge hiding due to perceived threats to job security, but effective leadership mitigates this by fostering a collaborative environment.

The study highlights the importance of effective leadership in reducing knowledge hiding and emphasizes the need for a collaborative environment where employees view external partnerships as opportunities for learning and acquiring AI knowledge.

This paper aims to focus on the relationship between audit committees, external auditors and internal control systems (ICS) and strives to point out mutual influences between the instances to provide an integrated perspective for firms’ multilateral monitoring mechanisms. Furthermore, this study emphasizes the incorporation of sustainability and fraud considerations into the traditional roles of audit committees and auditors.

This structured literature review is based on 71 empirical-quantitative studies published in high-quality journals between 2005 and 2022. Considering the classification of ICS into ICS quality and internal audit function, the studies are analyzed with regard to audit committees’ and external auditors’ characteristics, divided into incentives and competencies, as well as their mutual relationships.

This study highlights a dynamic trilateral network of relationships between monitoring authorities and primarily shows that audit committees equipped with adequate competencies generate a substitutive effect for external auditors by reducing their efforts, whereas ICS quality serves as a possible mediator in this network of relationships. The establishment of an integrative three-party coalition of competent and adequately incentivized monitoring parties is essential to guarantee sufficient and appropriate ICS and overall corporate governance quality.

The findings should prompt legislators and firms to ensure a deeper collaboration between audit committees, internal auditors and external auditors to generate synergy effects and economies of scale within the integrative monitoring process. Legislators should develop stricter requirements for competencies of audit committees and auditors. These should include a holistic triad of sustainability, fraud and digital expertise as well as mandatory forensic procedures performed by all monitoring bodies.

The authors contribute to prior research by highlighting the importance of an integrative three-party coalition of monitoring authorities to ensure corporate governance quality and to generate synergy effects within a dynamic multilateral monitoring process. Furthermore, the authors offer cutting-edge implications by stressing the need for consideration of sustainability and fraud aspects in the traditional work and profiles of audit committees and auditors.

Work overload implies that there are excessive work demands that cannot be adequately fulfilled within the given deadlines. This research examines the effect of work overload on career outcomes, i.e. career satisfaction and occupational commitment through the mediating role of work frustration.

The data were collected from employees working in the schools of Punjab, Pakistan in three waves. Out of the total, 248 valid responses were analyzed by PROCESS model 4 using SPSS 24.

Based on affective event theory (AET) the results demonstrated that negative workplace events such as work overload create negative emotions like frustration at work and cause poor job outcomes (i.e. low satisfaction and commitment).

However, the outcomes should be interpreted in the light of single sector and time-lagged data tested on the mediation-only model.

The current study has implications for workload management in school staff to retain their career satisfaction and commitment.

This study has implications for society by offering to enhance the career outcomes of school staff that are prime institutions for socio-economic development.

This is one of the initial research studies that have examined the career-related outcomes of work overload based on AET via the mediating role of work frustration.

This study investigates how the complexity of sentiment in online reviews affects perceived helpfulness. Analyzed over 730,000 reviews from Tripadvisor.com, the research explores how information overload and increased cognitive load impact consumer decision-making.

This study applied the BERT deep learning model to analyze sentiment complexity in online reviews. Based on cognitive load theory, we examined two key factors: the number of attributes mentioned in a review and the variation in sentiment valence of across attributes to evaluate their impact on cognitive load and review helpfulness.

The results show that a higher number of attributes and greater variation in sentiment valence increase cognitive load, reducing review helpfulness. Reviewers’ expertise and review readability further moderate these effects, with complex or expert-written reviews worsening the negative impact.

This research introduces a method for measuring attribute-level sentiment complexity and its impact on review helpfulness, emphasizing the importance of balancing detail with readability. These findings provide a foundation for future studies on review characteristics and consumer behavior.

This study intends to explore the influence of emotional intelligence on employee self-efficacy in Pakistan's telecom industry. Besides, it explores the mediating effect of emotional labor (surface acting and deep acting) between them. This study also tests the relationship between emotional labor (surface acting and deep acting) and self-efficacy in the customer care of Pakistan's telecom division.

The study leads forward with a positivist approach to obtain data in two different waves as a time lag study from the big five telecom companies operating in Pakistan. The data was collected from 270 employees working in Customer Services in the Telecom sector.

The results reveal that there exists a positive relationship between emotional intelligence and self-efficacy in customer care employees in Pakistan's telecommunication division sector. Moreover, emotional labor (deep acting) partially mediates the relationship between emotional intelligence and self-efficacy, and surface acting could not mediate the relationship among the employees of customer care in Pakistan's telecom division.

Management of emotions at the workplace has been an immensely vital area in managing the performance of employees, especially in customer-centric jobs, where dealing with customers is the prime focus and achieving customer satisfaction is the utmost outcome. There is limited evidence of the relationship between emotional intelligence and self-efficacy specifically in the customer care of the Telecom sector.

This study aims to investigate how user-generated content (UGC) and firm-generated content (FGC) in social media affect attitudes toward halal tourism destinations, destination image and visit intentions among female Muslim (Muslimah) travelers. It also examines the role of travel habits as the moderating variable.

This study adopts the Theory of Interpersonal Behavior (TIB) and the Theory of Planned Behavior (TPB) to explore the motivation of Muslimah travelers to visit halal destinations. The survey was completed by 284 Indonesian Muslimah respondents who had visited halal tourism destinations in Indonesia. The SEM-PLS statistical technique was used to verify the associations between variables.

This study’s findings offer valuable insights for both theoretical understanding and practical applications. They suggest that both UGC and FGC significantly predict attitudes toward halal tourism and destination image, thereby influencing the visiting intentions of Muslimah travelers. Although UGC does not directly influence visiting intentions, it does play a significant role in shaping visiting intentions through its mediating effect on attitudes toward halal tourism destinations. In addition, the results indicate that habit positively moderates the relationship between attitudes toward halal tourism and visiting intentions.

This research contributes uniquely and significantly in two aspects. First, it merges the TIB with the TPB to elucidate the decision-making process of Muslimah travelers when selecting halal destinations. This integration illuminates new insights into the intentions of Muslimah tourists. Second, this study examines the respective influences of UGC and FGC on the visiting intentions of Muslimah travelers to halal tourism destinations. By comparing UGC and FGC, the research provides valuable insights into the decision-making processes of Muslimah tourists. Given Indonesia’s status as home to the largest Muslim population globally, this study offers a novel perspective on the traveling behavior of Muslimahs and practical recommendations for the Indonesian tourism sector in the establishment and promotion of Muslim-friendly destinations within the country.

This paper aims to compare the Islamic financial accounting standards (IFAS) prevailing in Pakistan declared by the Securities and Exchange Commission of Pakistan (SECP) with accounting standards of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).

Both standards related to Islamic financial accounting have been thoroughly reviewed, compared and discussed to find out the differences and similarities, along with the depth needed to meet the needs of Islamic finance. 

AAOIFI accounting standards provide a comprehensive view of complex transactions, whereas SECP standards have limitations. The proposed recommendations aim to bridge the gap by conducting periodic reviews and revisions of IFAS prevailing in Pakistan to keep up with the dynamic nature of the Islamic finance industry.

The regulators should establish institutional arrangements for adapting AAOIFI accounting standards, enabling efficient and effective upgrading of existing accounting standards for Islamic financial institutions and alignment with international best practices.

There is a dearth of studies related to Islamic financial accounting in the context of Pakistan; this is one that contributes to this area.

In the context of the environmental degradation challenge in manufacturing firms, greening the supply chain (SC) is the most widely endorsed method to mitigate the adverse repercussions of climate change. Based on organizational learning and resource dependence theories, the aim of this research is to know how green supply chain external integration (GSCEI) and green supply chain internal integration (GSCII) influence ambidextrous green innovation (AGI). It also examines the mediating roles of green absorptive capacity (GAC) and green knowledge integration capability (GKIC), as well as the moderating role of green technology dynamism (GTD).

To assess the hypothesized model, data were obtained with 386 questionnaires from managers employed in manufacturing firms in Pakistan applying a cross-sectional approach. A partial least square structural equation modeling technique was implemented to evaluate the data.

The results revealed that GSCEI and GSCII substantially impact AGI. Moreover, GAC and GKIC serve as mediators between GSCEI and AGI. GAC and GKIC also intervene in the relationship between GSCII and AGI. GTD was significant as a moderator for the correlation between GSCEI and AGI. However, it does not moderate the relationship between GSCII and AGI.

This research offers significant comprehension and an innovative approach for manufacturing organizations to curb environmental corrosion by stimulating AGI through green SC integration. It suggests to practitioners that integrating internal knowledge with external partners expands communication and collaboration to ensure that resources connected with environmental preservation flow smoothly.

This research is a valuable addition to the field, as it explores for the first time the missing link among the studied constructs. It opened the black box of how knowledge-related capabilities facilitate knowledge resources to elicit AGI, an area that has not yet been explored.

This study utilizes social exchange theory to investigate the relationship between green intellectual capital and employee environmental citizenship behavior through serial mediation of organizational agility and employee green creativity.

This study uses a multi-level and multi-wave dataset of 425 employees and 70 managers nested within 35 manufacturing firms. The authors followed a 2-2-1-1 research framework in which organizational green intellectual capital (a level 2 variable) influenced employee environmental citizenship behavior (a level 1 outcome variable), which was then mediated by organizational agility (a level 2 variable) and employee green creativity (a level 1 variable). This study used Jamovi for hypotheses testing.

The findings suggest a positive relationship between green intellectual capital and organizational agility, leading positively to employee environmental citizenship behavior and employee green creativity. It indicates that green intellectual capital positively relates to employee environmental citizenship behavior via serial mediation effects of organizational agility and employee green creativity.

This study provides valuable insights for manufacturing firms and policymakers. The study encourages environmental conservation and restoration efforts by individuals and organizations, supporting initiatives to protect the environment. Findings may help manufacturing firms and policymakers towards mitigating environmental harm to achieve their sustainability objectives.

This study enhances our understanding of the link between green intellectual capital and employee environmental citizenship behavior through indirect path of organizational agility and employee green creativity.

The construction industry is witnessing a paradigm shift as a consequence of the fourth industrial revolution (IR 4.0). The implementation of IR4.0 technologies is, however, elementary in emerging economies such as Saudi Arabia. Therefore, the purpose of this paper is to carry out an examination of benefits, challenges and critical success factors for IR4.0 implementation in the construction industry in Saudi Arabia.

The methodology entailed a thorough review of the extant literature and consultation with experienced construction professionals in Saudi Arabia through questionnaire surveys. The data collected was further analyzed using the relative importance index approach and the confirmatory factor analysis.

The most important benefits, challenges and critical success factors established by this study include “Improved Communication and Coordination,” “Cost of implementation (initial investment and maintenance)” and “Clear goals and objectives,” respectively. Confirmatory factor analysis established a theoretical model to serve as a foundation for IR4.0 adoption in the Saudi construction industry.

The limitations may be perceived in terms of the local context of the research, as well as the sample size. This prevents the potential for generalization of the study’s results.

It is of practical value to the Saudi construction industry in facilitating the successful implementation of technology through policies, frameworks and best practice guidance.

The study advances the theoretical knowledge of technology implementation in the construction industry. Emerging economies such as Saudi Arabia seeking to leverage the capabilities of digital technologies will find the results of this to be of crucial value.