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This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.

Gymnasts worldwide have turned to media to speak out about their experiences of abuse in sport. More formally, services to report abuse have been recognised as important; however, we know little about athletes' experiences of the process. Therefore, we consider in this chapter how (former) athletes experience the process of reporting abuse and maltreatment. This chapter begins with a narrative poem that was created using direct quotes from an interview with a former gymnast, Lisa (pseudonym), who described her involvement with her national gymnastics federation's reporting process. We then examine reporting services and discuss the reasons why (former) athletes may not report abuse and maltreatment. As a conceptual framework, we present the pixie model of women's artistic gymnastics (WAG) as the root of the culture of fear, control and silence that prevents gymnasts from reporting their experiences, and discuss factors that enable the reporting of abuse and maltreatment. To illustrate the ways the WAG pixie model shaped Lisa's reporting experience, the poem presented at the outset of this chapter is extended to a narrative about her engagement with reporting processes. The chapter concludes with a call to put abuse and maltreatment on the sports governance agenda, the development of trauma-informed processes and further research on reporting abuse in sport.

This study aims to examine the relationship between organizational justice and employee retaliation. By incorporating psychological contract violation (PCV) as a mediating variable, this study uncovers the underlying psychological pathways through which perceptions of unfairness lead to employees’ decisions to retaliate. Furthermore, this study examines individual power distance orientation as a moderating factor, offering insights into how cultural values influence individual perceptions of and reactions to perceived injustice.

Through a two-wave survey design, the authors screened for full-time employees through Qualtrics. The authors have used confirmatory factor analysis to examine the measurement model fit. In addition, the authors have performed regression-based path analysis using Mplus to test their hypotheses.

This study has found that PCV fully mediates the impact of organizational justice on employee retention. The results also revealed two distinct mechanisms through which power distance orientation affects individual reactions to perceived unfairness. Specifically, it was also found that cognitive and motivational effects occur simultaneously yet in the opposite direction, such that power distance orientation weakens the impact of procedural justice on PCV but exacerbates the relationship between PCV and retaliation directed at supervisors and coworkers.

The analysis of the mediating role of PCV enables the authors to tease apart the cognitive and motivational impacts of power distance orientation, shedding light on existing mixed empirical findings. In addition, this study advances the understanding of psychological contract development by illustrating the impact of cultural orientation, such that it not only aligns individuals’ expectations with prevailing cultural norms but also influences the significance attributed to these expectations. Lastly, the study contributes to cross-cultural research on organizational justice and retaliation by showing individual perceptions of and reactions to lack of justice depending on cultural orientations.

The purpose of the current study is to examine how market orientation mediates the impact of business ties and cultural embeddedness of products on product innovation among Vietnamese artisan businesses.

The institutional logics perspective was applied to provide theoretical framework for hypotheses development and analysis of results. A sample of 214 artisan business owners in Northern Vietnam was created.

The findings of the current study revealed partial mediation effects of market orientation on the impact of business ties and cultural embeddedness of products on product innovation. On the one hand, the research findings showed that business ties have a direct positive impact on product while cultural embeddedness of products has a direct negative impact on product innovation. On the other hand, market orientation mediates the impacts of both business ties and cultural embeddedness on product innovation.

This study did not consider the factors related to personal attributes (e.g. identity) as well as the broader context beyond the Northern Vietnam. Further, this study did not analyze how generational conflicts affect artisan innovation. That may limit the generalization of the research findings.

This paper offers recommendations for future research, government and managerial practices. Future studies can analyze how level of trust and the identity of business owners affect the extent to which firms innovate their products. Government can provide suitable support for the formation of business networks and culture-based groups to help artisan businesses address challenges facing their product innovation. Finally, artisan business owners can re-organize their business model to innovate product without encountering the resistance of cultural dimensions.

The application of the institutional logics helped further shed light on the impacts of business ties and cultural embeddedness on product innovation among artisan businesses. This field was often hidden in the existing literature under the cover of small businesses. The multilayered relationships between factors improved our understanding of organizational product innovation in a unique context of artisanship.

Artificial intelligence (AI) is revolutionizing product recommendations, but little is known about consumer acceptance of AI recommendations. This study examines how to improve consumers' acceptance of AI recommendations from the perspective of product type (material vs experiential).

Four studies, including a field experiment and three online experiments, tested how consumers' preference for AI-based (vs human) recommendations differs between material and experiential product purchases.

Results show that people perceive AI recommendations as more competent than human recommendations for material products, whereas they believe human recommendations are more competent than AI recommendations for experiential products. Therefore, people are more (less) likely to choose AI recommendations when buying material (vs experiential) products. However, this effect is eliminated when is used as an assistant to rather than a replacement for a human recommendation.

This study is the first to focus on how products' material and experiential attributes influence people's attitudes toward AI recommendations. The authors also identify under what circumstances resistance to algorithmic advice is attenuated. These findings contribute to the research on the psychology of artificial intelligence and on human–technology interaction by investigating how experiential and material attributes influence preference for or resistance to AI recommenders.

In the present era, digital technology can be used responsibly to provide developed and developing countries with high-quality health-care services to nations. This study aims to explore Saudi Arabia’s intentions to adopt digital health-care practices.

To be consistent with previous studies, this study used a quantitative methodology to collect the data from health-care professionals working in Saudi Arabia’s public and private health institutes. Consequently, this study’s findings are based on 306 valid samples.

On the one hand, the path analysis reveals that health-care professionals believe in perceptions relating to the use of e-health and technology (PEHT) and experiences regarding internet use (ERIU) and that these have positive and significant effects on attitudes toward the use of e-health and technology (ATEHT) and intentions to use e-health services (ITUES). On the other hand, barriers to using e-health (BUEH) negatively impact ATEHT and ITUES. Finally, ATEHT also has a positive and significant effect on ITUES.

This study’s findings will help Saudi Arabia’s policymakers and the country’s health ministry to develop policies to provide e-services that health-care professionals can use to improve the quality of the country’s health care, patients’ human rights and social care. Furthermore, this study’s findings are helpful in developing attitudes and intentions toward either e-health or digital health to provide better health facilities to serve Saudi Arabia’s citizens.

This study empirically confirms among Saudi Arabia’s health-care professionals the PEHT, ERIU and BUEH toward ATEHT and ITUES.

This study aims to examine the effect of audit quality (auditor expertise and discretionary accruals) on financial communication quality and to distinguish the moderating role of corporate governance mechanisms (board size, CEO duality, board gender diversity and block ownership) on this relationship.

Linear regression is used to analyze the annual reports of 150 nonfinancial firms that belong to the CAC All-tradable index for the period 2015–2023.

The empirical results show that auditor expertise has a positive and significant effect on financial communication quality. Furthermore, board size reinforces the negative effect of discretionary accruals on financial communication quality. However, CEO duality and block ownership attenuate the positive effect of auditor expertise on the dependent variable.

Our research covers three areas of research, i.e. audit quality, corporate governance and financial communication research. It presents the moderator role of some governance mechanisms on the relation between audit and financial communication quality. Furthermore, it aims to identify best practices in the governance system that attempt to facilitate and improve the positive impact of audit quality on the quality of financial communication, which increases stakeholder confidence in the firm. We caution readers from generalizing the findings of this study, as our study is based on a well-developed sample. Also, it is limited only to annual reports to measure the financial communication index without looking at other information transmission channels.

This study investigates the moderating role of internal governance mechanisms in the relationship between audit quality and financial communication quality in the French context.

This study investigates the relationship between job autonomy and burnout among healthcare professionals, focusing on two key contextual elements that moderate this relationship: role ambiguity and workers’ age.

Employing an integrative approach, this research combines the Job Demands-Resources model with the lifespan developmental framework. A multilevel analysis was conducted on a sample of 1,232 hospital workers, nested within 74 units, to examine the relationships between job autonomy and burnout across teams with varying levels of aggregated role ambiguity, incorporating the factor of workers’ age.

The results indicate significant interaction effects between job autonomy, age and role ambiguity in relation to burnout. Job autonomy is associated with lower levels of burnout in contexts of moderate role ambiguity. In contrast, in highly uncertain contexts, job autonomy proves more beneficial for older workers, while it appears to have negative effects on younger workers.

This study enhances our understanding of the complex dynamics between job autonomy and burnout among healthcare professionals by utilizing a multilevel approach to examine the impact of contextual role ambiguity and workers’ age. The multilevel analysis offers original insights into the role of ambiguity, while the integration of two robust theoretical frameworks (i.e. JD-R model and Lifespan framework) provides a solid foundation for contributing to the discussion.

The present study uses a meta-analysis technique to explore the association between corporate governance and dividend policy. The extant literature delivers inconclusive findings on the relationship between corporate governance and dividend policy. Therefore, this study aims to resolve the issues and deliver comprehensive results.

The study involves a meta-analysis of 53 research studies using preferred reporting items for systematic reviews and meta-analyses and population, intervention, comparison, outcome and study design approaches. The paper examines the impact of moderators: corporate governance structure (Anglo-American, communitarian or emerging system) and dividend distribution metrics (dividend over net income, dividend over total assets and absolute amount of dividend/dividend per share). The study involves subgroup analysis and meta-regression analysis to examine the impact of moderators.

The study’s results specify that board size and percentage of female directors significantly impact the dividend decisions of the company. In addition, subgroup analysis and meta-regression results demonstrate that dividend measurement proxy moderates the association between corporate governance and dividend policy.

Based on the existing literature surveyed, to the best of the authors’ knowledge, the current study is the first to conduct a meta-analysis on the relationship between corporate governance and dividend policy. This paper is unique and the first one of its kind (to the best of the authors’ knowledge) to cover all these moderating variables under an umbrella and consolidate the results to understand the existing knowledge and direct future research in the area of corporate governance and dividend decisions.

The goal of this study was to assess changes in eating self-efficacy after participating in a brief psychoeducational group intervention, grounded in the cognitive-behavioral model, delivered by dieticians in community-based health facilities.

The study was conducted using a quasi-experimental, pre-post design. A total of 110 program participants took part in the study. They were asked to complete the Eating Self-Efficacy Scale before the start of the intervention, at the end of the intervention, and three months after the intervention ended. Data were analyzed using the Linear Mixed Model.

Participants’ personal sense of control over their eating behaviors significantly increased after they completed the program and continued to increase up to the three-month follow-up. The effect of the intervention remained significant after controlling for differences in age and whether participants had access to other forms of individual support or completed the follow-up during the COVID-19 general lockdown.

By promoting participants’ sense of eating self-efficacy, this intervention could lead to positive dietary changes, which in turn could promote better health and healthy aging.

This community intervention is readily accessible and represents a cost-effective approach to promote healthy eating, reducing the risk of chronic disease and the need for medical care, thereby cutting costs for the healthcare system.

(1) This study addresses a gap in the scientific literature as there was limited published research to date that investigated this intervention. (2) The three-month follow-up made it possible to evaluate whether changes in eating self-efficacy were maintained over time. (3) Potential confounding variables, including age, having access to other forms of individual support and the COVID-19 general lockdown, were taken into account.