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Most countries are progressing towards digitalisation of the citizen records. India too has progressed extensively in this regards. Different strategies and recent confinement during the pandemic have enabled accelerated the digitalisation to the extent that even the street vendors use digital and mobile payment systems. The objective of this chapter is to understand the progress of other countries through an academic review. It is clear from the different articles that the key indicator of the digitalisation is adoption; different countries are at different levels of adoption. India is on top of the list with 61 crore Permanent Account Number (PAN) cards, 8,840 crore digital transactions, 77.86 crore Aadhaar cards of the total population of 1,460 crore population.

The purpose of this study is to examine whether the use of videoconferencing for communication between the audit committee (AC) and auditors affects the quality of client firms’ audits.

This paper analyzes the mandatory disclosure information on AC–auditors communication using 1,065 Korean listed firm-years for the fiscal years 2020 and 2021. The details of AC–auditor communication (i.e. the extent of firms’ use of videoconferencing) are manually collected from audit reports.

This study finds that videoconferencing has a negative impact on audit quality, suggesting that it is not an effective communication medium between AC and auditors. The results are robust to alternative research designs (e.g. entropy-balanced sample, propensity score matching analysis and change analysis) that address endogeneity concerns. This study also finds that while the negative effect of videoconferencing is mitigated by holding more frequent AC meetings, neither AC independence nor expertise mitigates this effect.

This paper suggests that videoconferencing may affect audit quality by hurting the discussion between the AC and auditors.

The findings that videoconferencing impairs the effectiveness of ACs and thus lowers audit quality have practical implications as the COVID-19 pandemic has significantly changed how AC members and auditors interact. This study offers timely and valuable insights into the potential implications of these pandemic-induced changes on audit environments.

This study provides large-sample empirical evidence that directly examines the effect of videoconferencing on audit quality, enhancing the understanding of the communication dynamics between the AC and auditors. This study also contributes to the literature on the role of ACs in emerging markets by highlighting the information processing role of the AC.

This study aims to test the validity of the Rajan theory in South Africa and other selected emerging markets (Chile, Peru and Brazil) during the period 1975–2019.

In this study, the researchers used time-series data to estimate a Bayesian Vector Autoregression (BVAR) model with hierarchical priors. The BVAR technique has the advantage of being able to accommodate a wide cross-section of variables without running out of degrees of freedom. It is also able to deal with dense parameterization by imposing structure on model coefficients via prior information and optimal choice of the degree of formativeness.

The results for all countries except Peru confirmed the Rajan hypotheses, indicating that inequality contributes to high indebtedness, resulting in financial fragility. However, for Peru, this study finds it contradicts the theory. This study controlled for monetary policy shock and found the results differing country-specific.

The findings suggest that an escalating level of inequality leads to financial fragility, which implies that policymakers ought to be cautious of excessive inequality when endeavouring to contain the risk of financial fragility, by implementing sound structural reform policies that aim to attract investments consistent with job creation, development and growth in these countries. Policymakers should also be cautious when implementing policy tools (redistributive policies, a sound monetary policy), as they seem to increase the risk of excessive credit growth and financial fragility, and they need to treat income inequality as an important factor relevant to macroeconomic aggregates and financial fragility.

In response to the COVID-19 pandemic, many employees had to switch to remote work. While some adjusted successfully to this transition, others have struggled. Leveraging information systems (IS) to adjust to major exogenous shocks is called digital resilience. The purpose of this paper is to understand what we can learn about employees' digital resilience from externally enforced transitions to remote work.

As digital resilience is challenging to measure, this study uses an embedded mixed methods approach. The authors conducted a qualitative analysis of 40 employees' statements on their remote work experience during the first six months of the pandemic and complemented these findings with scale-based digital resilience scores.

The authors find that employees' digital resilience largely depends on the amount of technical equipment and support they receive from their organizations as well as their ability and willingness to learn how to adequately use and communicate through information and communication technologies. Being self-disciplined and self-responsible positively affects digital resilience, while social isolation threatens it. Organizations can foster digital resilience building by encouraging digital networking, building a digital culture and netiquette, and treating digital resilience as a sociotechnical phenomenon.

This is one of the first empirical studies of digital resilience on a human level. It sheds light on the missing link between IS-enabled resilience and transitions to remote work. Specifically, it provides original insights into its development and manifestation in a remote work context during the COVID-19 pandemic. For researchers, it provides novel guidance on choosing appropriate measurement instruments to capture digital resilience.

This research attempted to establish the underlying dimensions of supply chain management practices, blockchain technology and supply chain performance in the Indian dairy industry. Additionally, the study proposes a conceptual model that shows the mediating effects of blockchain technology in the relationship between supply chain management practices and supply chain performance.

Structural equation modelling (SEM) is incorporated to examine the proposed model using SPSS and AMOS version 24. The study population includes 119 registered Indian dairy processing units operating in Uttar Pradesh and New Delhi (source: Dairy – India). Individual registered dairy processing unit's top four executives, that is Head of the Dairy Processing Plant, Supply Chain head and Marketing Head, and IT head are chosen as the respondents of the study, which renders the sample size of 476. Judgmental sampling based on the organisation's market position and plant production capacity (i.e. one lakh litre per day) has been set as the benchmark for selecting the dairy processing units. The executives are selected as respondents as they are well-versed in the phenomenon of supply chain management practices, blockchain technology and supply chain performance compared to other staff working in the dairy industry. The data was collected from December 2021 to March 2022 through judgmental sampling. The target sample size was 476, but only 286 questionnaires were received in a completed state and were further used for analysis.

Manufacturing practices, information sharing, distribution management, inventory management and blockchain technology have a significant and positive impact on supply chain performance in the Indian dairy industry. Furthermore, the research demonstrates that blockchain technology partially mediates the relationship between supply chain management practices and supply chain performance in the context of the Indian dairy industry.

This research is focused on the Indian dairy industry operating in only two states, namely New Delhi and Uttar Pradesh. More research is needed to determine whether SCM practices and the prospects for blockchain technology among channel members are universally applicable to merchants in non-dairy products. Similar investigations should be carried out on dairy industry operating in various formats and in numerous geographic locations. Further, case studies can be conducted by future researchers to learn how supply chain management methods are deployed, what precisely these practices entail and what costs and time demands are required by these practices in context of small independent retailers across different germane expanse.

While the available literature on the research area is spread out, the influence of blockchain technology in the Indian dairy industry has not yet been sufficiently analysed. Therefore, the research article focused on exploring underlying dimensions of the constructs of supply chain management practices, blockchain technology adoption and supply chain performance in the context of the Indian dairy industry.

This paper aims to investigate the use of social media platforms compared to IT-enabled communication in the context of dispersed teams.

We draw on the millefeuille theory to develop a model that examines the impact of multiple media use (namely the millefeuille effect) on team performance. Data were collected from 70 dispersed teams.

We showed dispersed teams are more likely to improve their performance when relying on diverse media, including social media platforms and other IT-enabled communication. We provide empirical evidence that the millefeuille effect does not necessarily impede performance.

An increasing number of companies are implementing social media platforms as part of their media portfolio in addition to the already existing IT-enabled communication, such as email. However, we lack understanding of how the use of different media impacts team performance. Drawing on the millefeuille theory, this study investigates the use of social media platforms in dispersed teams by examining how their use with other IT-enabled communication can lead to team performance. This research introduces and differentiates two measures of the millefeuille effect to explain the different impacts of the millefeuille effect: millefeuille size (the number of non-overlapping media used) and millefeuille diversity (the variety of media used).

Currently, lifelong learning and sustainable employability are increasingly fostered in the context of interorganizational networks, which provide workers with access to network activities (e.g., training, career counseling). This study aims to investigate the relationship between workers’ participation in network activities and their sustainable employability by considering workers’ experiences with the network activities. This study also examines the role of relational factors, including network trust and leader-member exchange, as conditions that may influence the link between workers’ participation in network activities and their sustainable employability (i.e. workability, perceived employability and vitality).

This study has a mixed methods design. A quantitative approach (cross-sectional, questionnaire) was used to establish associations between variables. This approach was supplemented with qualitative data (semistructured interviews) to explore whether Self-Determination Theory can provide an explanation for the associations and the role of (relational) factors that workers perceive as hindering or facilitating in that process.

The results suggest that participating in network activities have promising benefits for both workers and organizations by facilitating the work ability and perceived employability components of sustainable employability. For these relationships, workers’ satisfaction of their need for competency and relatedness serves as explanatory mechanisms. Moreover, the actualization of benefits of network activities is influenced by relational factors both within the network (i.e. trust) and within organizations (i.e. leader-member exchange).

This study investigates workers’ experiences with network activities, regarding fostering workers’ sustainable employability, and the role of relational factors. Specifically, it considers Human Resource Management practices from a network-level perspective, which is currently understudied. By doing so, this study adds a unique perspective to the Human Resource Management, sustainable employability and career literature streams.

This study attempts to quantify the degree of independence of Central Bank of India from both legal and behavioural contexts over the period 1990–1991 to 2018–2019, a period encompassing major developments in the operation and regulation of Reserve Bank of India (RBI).

We followed Jasmine et al. (2019) to calculate the magnitude of de jure independence of RBI and for de facto independence, “turnover rate (TOR) of CB governor” as proposed by Cukierman et al. (1992) is applied.

The results report that the legal autonomy of RBI increased specifically after the reforms and post formulation of Monetary Policy Committee (MPC). However, the actual independence of RBI remains more or less in line within the critical threshold limit of 0.2.

The study proposes effective implementation of laws and procedures designed to promote the independence of Central Bank of India imperative for an effective monetary operation along with a coordinated fiscal policy.

Targeted study of a particular central bank on its “independence” aspect in general and of the Reserve Bank of India in particular has not been attempted as on date. It is to this end that the present study contributes.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2023-0098.

Work-from-home (WFH) has gained popularity over the past years. This study aims to conduct a bibliometric analysis to systematically review and synthesize scholarly literature on the complex interplay between WFH, employee well-being and performance.

The study incorporates analysis of the bibliometric including performance analysis, content analysis and scientific mapping that is applied to 497 Scopus papers. VOSviewer software was used to evaluate the data.

This study posits an imbalance between the count of documents and the citations earned by each author. International Journal of Environmental Research and Public Health was regarded as a leading journal with maximum citations and publications. The highest count of publications came from most Asian countries such as India, China, Indonesia and Japan. The investigation indicated that the writers with the maximum citations were predominantly the authors of the majorly cited papers. Further, the text mining through co-occurrence of keyword analysis generated five clusters and cocited references revealed three themes.

The current research might benefit both research groups as well as human resource professionals since it also reveals the research necessity and gaps in the WFH domain.

This research delves into unexplored facets of WFH beyond traditional studies over the past decade by examining remote work arrangements in today’s economy, revealing previously unnoticed dynamics affecting employee well-being and performance. This innovative viewpoint enhances the literature and provides an empirical foundation for strategic organizational decision-making and future study.

The purpose of this study is to identify, recap and evaluate the state-of-the-art linkage between International Financial Reporting Standards (IFRS) and earnings management (EM).

A bibliometric analysis of 249 publications from the Web of Science (WoS) database was carried out, employing both the techniques of performance analysis and science mapping and the Bibliometrix R and VOSviewer tools.

The results of the performance analysis suggest that the publication and citation trends of the interplay of the IFRS and EM fields show an upward trend over time that most of the influential institutions emanate from the US and a significant percentage of articles published in this field emanate from high-quality journals. Science mapping via co-authorship analysis elucidates that more collaborative efforts among authors are needed in the future in this field. Bibliographic coupling analysis bifurcates the studies into six clusters and reveals the major themes and their evolution. Co-word analysis unfolds emerging trends that could be further explored, thus becoming possible future research avenues.

To the best of the authors' knowledge, no other study has attempted a bibliometric analysis of research on the relationship between IFRS and EM. This article fills this research gap and makes its contribution to the scientific community by presenting recent developments in this body of knowledge and suggesting future research avenues.