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Little is known about how international individuals and travelers face and experience discrimination due to their passport. The purpose of this study is to explore factors that contribute to a new form of discrimination, i.e. passport discrimination. There exists a dominant gap in the literature, both empirically and theoretically, which explores this dimension of discrimination. To better understand this central phenomenon, this study amalgamated the concepts from the theories of social identity, self-categorization and system justification.

To delve into the essence of the participants’ lived experiences with passport discrimination, this study employed the existential-phenomenological philosophy of a qualitative research design. Data were gathered from personal interviews with 10 passport holders from different Asian countries.

The findings of this study revealed that citizens of developing and underdeveloped countries commonly experience passport discrimination in salary structure, promotions, training and hiring processes. Additionally, they face passport discrimination during visa issuance and proceedings at immigration counters.

This study unlocks the door for researchers to explore new dimensions of discrimination. Future studies may investigate the level of impact of passport discrimination from a human resource perspective through a positivist approach.

The purpose of this study is to (1) investigate how IFRS 16 affects firms’ risk in Egypt and (2) examine the moderating role of managerial overconfidence on this relation.

This study uses data from the annual reports of 38 Egyptian firms from 2014 to 2022. This study employs the generalized method of moments (GMM) and the three-stage least squares (3SLS) as estimation techniques.

The results show that IFRS 16 positively affects Egyptian firm risk, while managerial overconfidence reduces this positive effect.

This study has some limitations. First, the sample size was relatively small. Second, our analysis did not incorporate other metrics of managerial overconfidence owing to the unavailability of relevant data in Egypt.

This study assists stakeholders and regulators in realising the implications of IFRS 16 on a firm’s risk, especially in emerging markets. Also, it enables managers to identify and assess lease-related risks more accurately to assist in developing appropriate risk mitigation strategies and optimizing lease-related decision-making processes. Furthermore, it aids in enhancing comprehension and knowledge of the interplay between managerial behaviour and firm outcomes.

Grounded in agency theory, this study reveals novel empirical insights into the impact of IFRS 16 on firm risk, especially in the context of emerging markets. Utilizing behavioural decision theory and upper echelons theory, it examines the previously unexplored influence of managerial overconfidence on this relationship.

Inspired by the internationalisation paths to prosperity of small and medium-sized enterprises (SMEs), where narcissistic leaders are diligent about organisations but also pursue their dark goals, this study aims to concurrently examine two avenues for the internationalisation of narcissistic leaders in SMEs concerning the function of team organisational citizenship behaviours (OCB): corporate social irresponsibility (CSI) and digital business model innovation (BMI).

This study utilised a quantitative design emphasising mature theory research, and data was analysed using multiple regression analysis and Hayes' process model. The data for this study was collected via surveys from 270 SMEs in Vietnam.

The study showed that narcissistic Chief Executive Officers (CEOs) can penetrate the global market profoundly by utilising both the righteous path, which is based on the power of the times via BMI, and the unethical path, CSI. However, team devotion via OCB can mitigate the unethical conduct of narcissistic CEOs.

The study endeavoured to find a path to internationalisation for SMEs in emerging markets with high economic openness and increasingly close connections with international markets, via two strategies for SMEs to conquer the international market more successfully, and with utilising the foundations of CEO narcissism and team citizenship behaviour.

This study contributed to the theory of SME internationalisation by employing the resource-based view and upper-echelon theory, with the updated Uppsala model as its foundation.

Climate change caused by an increase in greenhouse gas emissions poses a threat to species on earth. Such emissions have been caused by activities that have increased the rate at which greenhouse emissions have occurred due to the burning of fossil fuels and industrial processes in recent decades. Without urgent intervention, the ability of earth’s citizens will be irrevocably altered. Hundreds of millions of people’s lives will effectively become extremely challenging. Deaths due to starvation, lack of water, storms and flooding will increase. The magnitude of the crisis confronting humanity has resulted in means the formation of what’s known as the ‘Net Zero’ target set by The Intergovernmental Panel on Climate Change (IPCC, 2024), a United Nations body consisting of global experts on climate change in 1994. This chapter explains why climate change has occurred, what its impact may be and how intervention by governments as well as all organisations and individuals catastrophe can be avoided. There is an overview of subsequent chapters contained in this book.

Countries with high levels of corruption can experience collusion between powerful elites and accountants to conceal, disguise and clean the proceeds of criminality. This study investigates the willingness of accountants to report evidence of money laundering in an emerging economy, Iran, notwithstanding potential personal and professional risks implicit in such due diligence. It evaluates the relevance of personal characteristics of accountants to the propensity to report, and the implications for policy makers in terms of audit team composition.

The methodology is quantitative. Data was gathered by means of a suspicious activity scenario-based questionnaire administered to 1,128 of Certified Public Accountants in Iran, of which 281 responses were received. Four hypotheses were tested relating to the implications, if any, of gender, age, education and working experience for the propensity to report red flags indicative of money laundering.

Data revealed that accountants were generally more willing to report activity indicative of money laundering than was anticipated in an environment perceived to be characterised by professional and personal risks. Older accountants are more risk averse and more likely to report suspicious activity than younger counterparts who tend to disregard borderline indicators of money laundering. A significant red flag indicator of money laundering is a client's reluctance to provide information regarding controlling shareholders, debtors and creditors or to explain contrived and opaque corporate structures. Audit teams may be more effective when gender-balanced: female accountants tend to be more willing to report suspicious activity than male counterparts, reducing the risk of interference by powerful elites.

The time frame over which the research was conducted was a single year; if it had been conducted over several years it may have revealed more nuanced and evolving reporting behaviour. The study was limited to Iran: a cross-comparison with another emerging economy or economies may have revealed useful contrasts.

The study contributes to behavioural accounting research in emerging economies. Limited empirical data is available regarding the influence of personal characteristics of accountants on their willingness to report suspicious activity in corrupt environments where personal safety and professional security may be at risk from powerful elites. It evaluates the implications of these for suspicious activity reporting policy, and for improving the effectiveness of the scrutineering role of audit teams. An innovative questionnaire was designed which may be suitable for future comparable research in emerging economies.

The aim of this study is to critically examine the transparency and reporting practice of Environmental, Social, and Governance (ESG) controversies within the pharmaceutical and textile industry. Based on the four core dimensions of transparency, we explore which reporting medium is most frequently chosen for the disclosure of negative ESG contributions, the nature and information content of the disclosed incidents and how voluntary adherence to sustainability reporting standards and independent assurances affect the reporting.

We use conceptual content analysis and employ a counter-accounting approach to analyse the disclosure of 190 ESG controversies in 104 corporate reports from the pharmaceutical and textile industries, covering a three-year period from 2018–2020.

The very large majority of controversies are reported only once in the legal proceedings section of the annual report, but not again in the sustainability report, where it would be necessary to provide a balanced picture. Moreover, companies tend to disclose only those controversies that are either associated with high media attention or are expected to be related to litigation, resulting in 26 per cent of controversies not being disclosed at all. The overall quality of disclosure is unsatisfactory and in need of improvement, but comparably higher in the pharmaceutical industry than in the textile industry. Interestingly, neither the application of sustainability reporting standards nor independent assurance seems to positively impact the disclosure behaviour.

Our paper provides new insights into the shortcomings of current ESG controversy disclosures by revealing patterns of selective reporting practices and the strategic framing of issues. In addition, it contributes to the debates on corporate cherry-picking in the adoption of sustainability reporting guidelines and on the effectiveness of external assurance of sustainability reports. Based on the findings, it offers important implications for practitioners, in particular management, policy makers, rating agencies and assurance providers.

This research analyzes accountants’ perception of the normative legitimacy of accounting reforms in local governments across Latin America.

Semi-structured interviews were conducted with 19 accountants from seven Latin American countries. This qualitative, inductive and interpretive study employs a comparative thematic analysis.

The results show that accountants in the analyzed Latin American countries have different perceptions about convergence to IPSAS and accounting standards legitimacy, which may affect IPSAS implementation and application in the countries.

The research focuses on the accountant’s perception as one of the agents of change in accounting reform. It offers an in-depth analysis of the IPSAS adoption process and highlights factors to consider in the development of the accounting reform.

The purpose of this article is to assess the continuing relevance of Olson et al.’s (1998) four primary concerns regarding the future development of New Public Financial Management (NPFM) in public service organizations. A particular focus is on understanding changes in the formal systems governing the performance management of universities across different “soft-NPFM” national contexts as well as the identification of successful strategies to mediate those four concerns.

Changes in the formal systems governing the performance management of universities in three European countries – Estonia, Finland and Norway – are reviewed in their historical contexts. Methodologically, this article is based on a content-driven analysis of documents, reports and scientific literature, supplemented by the collective memory of the co-authors.

“Warnings” have materialized quite differently in the three countries due to unique “national filters.” These filters are represented by different understandings of how universities are defined in terms of their governance and ownership, such as whether the universities are agents of the state or independent accounting entities with their own legal rights. These “national filters” seem to affect how NPFM is translated into the formal systems governing the performance management of universities.

This article contributes to the literature by examining how some countries and their governments manage to achieve “selective complementarity” of different reforms and trends. This complementarity helps to avoid the “dysfunctional effects” and “extremes” of NPFM.