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The “VUCA world” is an environment characterized by unprecedented levels of volatility, uncertainty, complexity, and ambiguity (VUCA). In such a turbulent environment, corporate entrepreneurship is key for all businesses, especially family firms. Corporate entrepreneurship is a concept that enables innovation, growth, and competitive advantage over competitors. It is a driving force for organizations to make changes in their structures and operations to respond to changes by using the limited resources they have in the environments in which they operate and to reduce the negative effects of shortening product life cycles. Family firms, which have an important place in the economies of countries, are indispensable players in economic activities, they need to think more strategically, and innovative and have an entrepreneurial perspective in ensuring their adaptation for competitive and growth purposes. In this study, the relationship between the place of family firms in the VUCA world and corporate entrepreneurship was tried to be established, and the corporate entrepreneurship of family firms was examined in line with their corporate logic. For this purpose, the news on the corporate websites of seven family companies operating in Türkiye and included in the 2023 Family Business Index was analyzed by content analysis method. Data were coded with thematic coding and findings were revealed. Common types of logic in family firms are market logic and efficiency and savings logic, with a hybrid characteristic consisting of a combination of market logic and efficiency and savings logic.

The purpose of this study is to present an analysis of the Islamic good governance concept and means known as Al-Siyasah Al-Syar’iyyah as a principle and approach for combating corruption. This literature review aims to synthesize extant literature that discusses the determinants of integrity and how to prevent and combat corruption based on the Al-Siyasah Al-Syar’iyyah perspective.

A systematic search was conducted on a literature review based on Scopus and referred journals from Google Scholar databases. A manual search on Google Scholar was performed to identify additional relevant studies. Studies were selected based on the predetermined criteria. They were thematically examined using content analysis.

The study found that most of the 45 works of the literature, (41 studies and four chapters) suggested that corruption should be considered a sin and that education of Al-Siyasah Al-Syar’iyyah’s perspective against corruption, emphasizing the principle of piety, the institutionalization of justice and accountability, good governance performance with an emphasis on its belief in self-accountability and justice, is the means to combat corruption.

This study is unique in that it focuses on locating material on battling corruption from the standpoint of Al-Siyasah Al-Syar’iyyah. Based on the al-Quran, the Sunnah and the best practices of Muslim rulership, this notion provides an epistemological, ethical and ontological stance in Islam.

Although regulations to prevent financial wrongdoing exist in the USA, whistleblowing (WB) remains important in deterring unethical corporate behavior. The purpose of this study is to address the tension in the audit continuance literature by examining auditor resignations following a WB allegation.

WB allegation data is obtained from the US Occupational Safety and Health Administration and through manually collecting media-reported WB allegations. The authors use a difference-in-difference research design to examine auditor resignations around WB allegations. The test sample is compared against a propensity-score-matched (PSM) sample of control firms.

Auditors are significantly less likely to resign from an engagement following a WB allegation. Auditors prefer to increase their fees and continue with the engagement rather than resign, even when faced with the heightened risks posed by WB allegations. These findings suggest that auditors value the ability to earn a consistent stream of increased revenue from their clients, in agreement with the risk-spreading theory of audit continuance literature.

To the best of the authors’ knowledge, this is the first study that examines auditor resignations following a WB allegation. These findings contribute to the existing WB and auditing literature and add to the auditor acceptance/continuance literature. The findings are meaningful to shareholders, managers, researchers and especially to standard setters who are tasked with ensuring that auditors provide assurances about the accuracy of financial statements.

This chapter examines the intricate landscape of environmental, social, and governance (ESG) principles, addressing their relationship with politics and evolving moral standards. It presents a critical discourse on the authenticity of corporate intentions versus their actual conduct. Amid the proliferation of corporate social responsibility (CSR) and ESG rhetoric, the reader is challenged to consider whether these are substantive efforts or merely strategic communications to foster a responsible image. This chapter reveals the potential for corporate hypocrisy. It uses tobacco, finance, and fashion industry case studies to show how companies must navigate the fine line between responsibility and manipulation.

We examine the critical point of the “road to hell is paved with good intentions.” Presented cases show how noble values can lead to unexpected barriers or serve as an effective tool to boost corporate hypocrisy. The tobacco industry is a case in point. So-called responsibility serves merely as a fig leaf for legitimizing the industry itself. Talking about responsibility for specific issues in fashion covers the silence about others, such as the deadstock inventory. Financial institutions, such as banks, refuse to lend money to the defense and security industry, as not to stain their ESG ratings, thus hindering the EU defense capabilities. This chapter emphasizes that critical thinking, honesty, and transparency are essential in strategic communication.

The level of corruption in Nigeria is very high, and this has grossly reduced the desired confidence and trust in the nation’s political leaders and political institutions. It is even worse to the extent that many of its citizens, especially in the medical profession, lecturers and other specialties, are leaving the country altogether because they have already lost hope in the country called Nigeria. Therefore, the purpose of this study is to investigate how political trust in Nigeria is affected by perceived corruption and to ascertain how social media use functions in this relationship.

Because this study is quantitative in nature, a positivist research philosophy is being used. A cross-sectional research design was used in this study. 14.1 million voters in north-central Nigeria are the study’s population, and a sample size of 385 was determined through an online sample size calculator with a 2% margin of error and a 95% confidence interval. The population was divided into smaller units for the study, and samples were selected from each unit using multistage sampling and simple random sampling techniques. An online self-administered questionnaire was used through the various social media’s platforms because of the nature of the study’s population to collect data. To examine the gathered data, descriptive and inferential statistics were applied. While inferential statistics were used to test the hypotheses through partial least squares structural equation modeling, descriptive statistics were used to analyze the respondents’ demographic data via a frequency table.

This study’s findings showed that social media use mediates the relationship between perceived corruption and political trust in Nigeria and that perceived corruption positively and significantly affects political trust in Nigeria.

This study is not without its limitations. Therefore, the few limitations of the study range from the limited sample sample to the population of Nigeria. Also, using only the quantitative research method for the nature of this research is another major limitation of the study. And lastly, using one out of the six zones in Nigeria will make it difficult to generalize the findings of the study. However, it is then recommended that future researchers consider a larger population than the current study for proper coverage; the future study can also use both the quantitative and qualitative research methods.

The practical implications of understanding how social media shapes political trust among political leaders through the lens of perceived corruption in the Nigerian political system are dimensional and have implications for various stakeholders, including policymakers, political leaders, media professionals and the general public. First, for policymakers and political leaders, the findings offer insights into the importance of proactive and transparent communication on social media. Recognizing the impact of social media on shaping perceptions of corruption, political figures such as the office of the presidency, senators, governors and all other political office holders can leverage these platforms to engage people.

This study is innovative because it examines, through the lens of perceived corruption, how social media use influences political trust among political leaders. This approach provides a new look at the relationship between digital engagement and political attitudes.

This study aims to analyse the drivers of the shift towards the global adoption of International Financial Reporting Standards (IFRS) in 23 non-European Union countries over the period from 2001 to 2019.

This study used various panel data models, including fixed effects panel Logit and Probit models for IFRS adoption status, and ordered panel data models for examining the extent and timing of IFRS adoption, accommodating the multifaceted nature of the dependent variable.

The results suggest that countries with a high Anglo-Saxon cultural background, human development and strong legal enforcement, particularly in controlling corruption, are more likely to adopt IFRS fully and early. Notably, the extent of business disclosure in these countries impacts IFRS adoption status but does not significantly affect the extent or timing of adoption. Surprisingly, the findings reveal that countries with higher financial openness are less likely to adopt IFRS.

These results are relevant to standard setters and regulators in countries on the verge of adopting IFRS who are interested in financial, institutional and cultural factors and their impacts on IFRS adoption.

This research stands out for its emphasis on the pivotal role of cultural and institutional nuances in shaping the trajectory of IFRS adoption within non-European Union countries, thereby broadening the accounting discourse.

The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data.

The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions.

The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities.

Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.