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Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly important in developing countries where fraudulent practices are more prevalent due to the lack of strict regulations and oversight. This study investigates whether enhanced audit quality has an impact on reducing financial statement fraud. The primary aim is to recognize whether a higher level of audit quality relates with a decrease in fraudulent activities in Indonesia, which is one such country that has not yet adopted IFRS.

This study investigates the effect of audit quality, as measured by audit tenure, audit fee, and audit size, on the dependent variable of financial statement fraud, as indicated by Dechow F-value. The sample for this study comprises 951 observations from 2015 to 2020, and the research design utilizes a panel data approach. To test the main hypothesis, OLS, and GMM estimation techniques are employed.

The analyses reveal a negative relationship between audit tenure and financial statement fraud. This suggests that shorter audit tenure may be associated with an increased risk of financial statement fraud. This heightened risk could stem from auditors having limited time to thoroughly understand the company's operations and internal controls, potentially making it more challenging to detect and prevent fraudulent activities perpetrated by the client. Conversely, a positive relationship is identified between audit fees and financial statement fraud, suggesting that companies paying higher fees may be engaging auditors less adept at detecting fraudulent activities. Furthermore, a negative relationship is observed between Big-5 and financial statement fraud, which may be due to the greater resources, expertise, quality control, scrutiny, reputation, and ethical conduct of Big-5 audit companies.

This study only focused on listed companies in Indonesia, therefore, caution should be exercised when generalizing the findings to other developing and Muslim countries such as Malaysia. The findings may differ due to the adoption of IFRS in Malaysia. As such, it is important for future studies to include Malaysia as a sample and compare the results with those of Indonesia. This comparison would demonstrate the impact of IFRS adoption on the relationship between audit quality and financial statement fraud and provide insights for policy makers in Indonesia.

The findings of this study have important implications for developing countries that have been shown to be more susceptible to fraud than developed countries. This study contributes to the existing research on the role of audit quality in reducing financial statement fraud and emphasizes the need for auditors and accountants to take a proactive approach in detecting and investigating financial fraud.

This study is a new study because it investigates the relationship between audit quality and financial statement fraud in Indonesia, a developing Muslim country that has not yet adopted International Financial Reporting Standards (IFRS). The study provides valuable evidence on the unique factors that influence fraud in Indonesia and fills a gap in the literature as previous studies on this topic have largely focused on developed countries. Additionally, the study recommends that policymakers in Indonesia consider implementing IFRS to improve the reliability of financial reporting and strengthen the effectiveness of the auditing process, thus reducing the incidence of fraud.

Leadership has a decisive role in the success of all types of businesses and firms, including small- and medium-sized enterprises (SMEs), and the ethical behavior of leaders is a key component which brings a sense of respect, fulfillment, trustworthiness and acceptance among the employees, which later become visible in their job performance (JP). This study aims to check the immediate effect of ethical leadership (EL) on employee’s JP (EJP) and also explore the indirect mediating effect of corporate social responsibility (CSR) on this EL and EJP nexus.

Primary data was obtained from the employees of manufacturing SMEs of Northern Italy using a cross-sectional design from the end of 2019 to the start of 2020. This paper circulated 450 self-administered questionnaires using simple random sampling, and 202 (44.88%) valid questionnaires were returned. The PROCESS macro was performed using statistical package for social sciences to ensure whether or not EL affects EJP and is there any mediation effect of CSR present in this nexus.

The results indicate that EL has a strong positive connection with EJP and CSR. Interestingly, CSR positively influences EJP. Furthermore, the results also report the strong mediating effect of CSR in the nexus of EL and EJP.

This scholarly work seeks to contribute not only to the literature of EL and EJP but also enriches the understanding of this EL-EJP association by highlighting the indirect effect of mediating variable CSR in the SME sector.

The size of non-performing loans (NPLs) plays a key role in the stability of the banking sector of a country. The factors that explain the NPLs contain very important information for banks. Studies in this regard with respect to developing states such as Pakistan have received little attention. This study aimed to scrutinize the determinants of NPLs observing a case of the banking sector in Pakistan over the period from 2005 to 2017.

The sample consists of the banking sector (i.e., commercial banks) listed in Pakistan Stock Exchange over the period of 2005–2017. The banking factors, including profitability, operating efficiency, capital adequacy and income diversification, were evaluated. The estimations were done by regression modeling using random and fixed effects through STATA software.

Results show that the operating efficiency and profitability indicators have a negative association with NPLs but were statistically significant, while capital adequacy and income diversification have a negative association with NPLs but were statistically insignificant.

The present study has considered limited banking indicators as determinants of NPLs and was limited to a specific time period from 2005 to 2017.

The study is an attempt to investigate various banking factors that affect the NPLs with respect to developing economies such as Pakistan.

This study aims to determine shoreline change statistics and net erosion and accretion, along the Kuakata Coast, a magnificent sea beach on Bangladesh’s southernmost point.

The research follows a three stages way to achieve the target. First, this study has used the geographic information system (GIS) and remote sensing (RS) to detect the temporal observation of shoreline change from the year 1991 to 2021 through satellite data. Then, the digital shoreline analysis system (DSAS) has also been explored. What is more, a prediction has been done for 2041 on shoreline shifting scenario. The shoreline displacement measurement was primarily separated into three analytical zones. Several statistical parameters, including Net Shoreline Movement (NSM), Shoreline Change Envelope (SCE), End Point Rate (EPR) and Linear Regression Rate (LRR) were calculated in the DSAS to quantify the rates of coastline movement with regard to erosion and deposition.

EPR and LRR techniques revealed that the coastline is undergoing a shift of landward (erosion) by a median rate of 3.15 m/yr and 3.17 m/yr, respectively, from 1991 to 2021, 2.85 km² of land was lost. Naval and climatic influences are the key reasons for this variation. This study identifies the locations of a significantly eroded zone in Kuakata from 1991 to 2021. It highlights the places that require special consideration while creating a zoning plan or other structural design.

This research demonstrates the spatio-temporal pattern of the shoreline location of the Kuakata beach, which would be advantageous for the region’s shore management and planning due to the impacts on the fishing industry, recreation and resource extraction. Moreover, the present research will be supportive of shoreline vulnerability. Hence, this study will suggest to the local coastal managers and decision-makers for particularizing the coastal management plans in Kuakata coast zone.

Crops are increasingly affected by drought; hence, the current study explored the potential role of three desert endophytic fungi, Aspergillus fumigatus, Aspergillus terreus and Talaromyces variabilis, in conferring drought tolerance in tomato plants.

Preserved endophytic fungi from a Rhazya stricta desert plant were adopted to obtain the required fungal treatment; tomatoes received fungal treatments directly in plastic trays and subsequently in pots. Drought was applied using 15% of PEG-6000 at two stages: flowering and fruiting. The following parameters were measured: pollen sterility, growth characteristics, morphological analysis and biochemical analysis, including proline, gibberellic acid (GA3) and chlorophyll measurements; thus, the data were analyzed statistically using SPSS software.

All applied endophytes significantly promoted pollen viability and tomato yield under stressed and nonstressed conditions. Interestingly, these endophytes significantly enhanced the number of trichomes under drought stress and promoted tomato fruit quality. The colonized tomato plants accumulated a high proline level under drought stress but lower than un-inoculated stressed plants. Also, a significant rise in growth characteristics was observed by A. fumigatus and A. terreus under normal conditions. Moreover, both raised GA3 levels under drought-stressed and nonstressed conditions. Also these two endophytes enhanced chlorophyll and carotenoid contents under drought stress. Fruit characteristics were enhanced by nonstressed T. variabilis and stressed A. fumigatus.

The present endophytic fungi provide impressive benefits to their host in normal and drought-stressed conditions. Consequently, they represent valuable sources as sustainable and environmentally friendly alternatives to mitigate drought stress.

The purpose of the study is to create substantial awareness for safety precautions and safety parameters to lessen occupational injuries and accidents. Utilization of safety culture phenomenon with its fundamental understanding has imperative consideration for safety compliance and participation behaviors. Thoughtful aim of this study is the extension of knowledge related to safety orientation particularly in primary health-care workforce.

Only slips and trips accounted for 40% of workplace injuries in nursing professionals. To identity, the data were collected through structured surveys from nursing professionals of public and private hospitals in Pakistan. To evaluate that data for current study, standardized regression coefficients (parameter estimation) with 95% confidence interval and 5,000 bootstrap samples were subjected. Confirmatory factor analysis was also used to measure the validity of study constructs.

The potential findings of present study have assured the presence of safety culture at workplace has potential to influences negative safety outcomes. In addition, safety compliance and safety participation as mediation paths would be the strengthening addition to safety model. These findings have extended the existing understanding of compliance and participation behaviors from single factor to two different constructs of safety orientation. This safety culture model offers an evidence-based approach to nursing practitioners and nursing managers with implications for nurse’s safety, education and training.

Occupational injuries and accidental happenings have adversely affecting the quality of care, patient’s recovery spam, satisfaction level and psychological health in care agents. This study has proposed a comprehensive model for understanding the mechanism of possible and reliable safety implications at health-care units. Prior knowledge has limitation to the inevitable effects of occupational injuries only rather than focusing on corrective actions against this phenomenon.

Crop suitability analysis is vital for identifying a piece of land’s potential for sustainable crop production and aids in the formulation of an effective agricultural management plan. This study aims to conduct crop suitability analysis of prominent Kharif (rice and maize) and Rabi (potato and wheat) crops in Sirajganj district, a flood-prone area of Bangladesh, and recommend a suitable cropping pattern to mitigate the detrimental effects of flooding.

Various factors such as soil drainage, soil depth, soil moisture, soil texture, soil permeability, soil pH, erosion hazard, nutrient status and flooding risk were considered for this study. For all four crops, the weights of each factor were determined using the analytical hierarchy process approach, and the scores of each subfactor were assigned on the basis of favorable circumstances of crop cultivation. Using the weighted overlay analysis in the ArcGIS 10.3 environment, the crop suitability maps were generated and were divided into four suitable classes. Geographic information system integration of crop suitability for all the crops determined the suitable cropping pattern of the study area in Kharif and Rabi seasons.

A vast portion of the study area covering 64.80% of the total land is suitable for cultivating either rice or maize in Kharif season followed by either potato or wheat in Rabi season. Other suitable cropping pattern for Kharif and Rabi seasons found in the study area are rice-wheat, rice-wheat/potato, rice/maize-wheat and rice/maize-potato, which covers a little portion of the study area.

This research validates the suitable location of crop cultivation on the basis of flooding occurrences in the locality.

Considering the significance of the human resource management (HRM) and corporate social responsibility (CSR) relationship, the aim of this research is twofold: first is to measure the cultural differences between HRM, CSR and sustainable performance relationship (study 1) and second is to identify the how HRM instigates CSR and sustainable performance (study 2) in the hospitality industry of UK and Pakistan.

A mixed-method approach was used to collect the qualitative and quantitative data from upscale hotels. In Study 1, a multi-respondent and time-lagged strategy was employed to collect the data from 162 Pakistani and 290 UK upscale hotels. In Study 2, in-depth semi-structured interviews were conducted to understand the HRM–CSR–performance nexus.

The results of Study 1 highlight the significant cultural differences in the relationships of HRM–CSR–performance, while Study 2 explains that ethical culture, shared objectives, transparency, training and development, and economic incentives are the factors that push the employees to take part in CSR-related activities and attaining higher sustainable performance.

This study addresses the debate on the difference between cross-cultural studies related to implementing Western theories in shaping, developing and implementing business strategies, including CSR, HRM and sustainable performance in an Asian context.

This study intends to explore the connection between Facebook-based social media marketing (FSMM) and Facebook-based online purchase order (FOPO) for 20 popular online fashion retail brands across three South Asian countries: India, Pakistan and Bangladesh. FSMM was further divided into four components: Perceived trust (PT), Perceived informativeness (PInf), Perceived interactivity (PInt) and Perceived benefit (PB). 

The authors selected 20 popular Facebook-based online fashion brands involved in clothing and fashion accessories businesses in those three countries. Later, the authors purposively selected 114 region-based Facebook page administrators (admins) responsible for operating those brands' Facebook pages and taking Facebook-based online orders. The authors collected primary data from those admins as respondents through a structured survey instrument. The authors applied SPSS 25 for descriptive analysis and a covariance-based structural equation modeling (CB-SEM) (through AMOS 25) for testing the hypothesized relations.

Based on the valid responses and application of proper statistical measures, it was revealed that three FSMM components: PT, PInf and PB have significant positive relationships with FOPO, while PInt has an insignificant relationship with FOPO. 

South Asia is a growing business hub and the largest consumer market in terms of population. This study was conducted to identify the relationship between FSMM and FOPO in the three most prominent South Asian countries. As the first study was undertaken ever on customer perceptions of FSMM in a multi-country South Asian context, this paper is expected to be helpful for academics in conducting further empirical investigations on Facebook-based marketing as well as practitioners and policymakers in formulating and implementing Facebook-based marketing strategies.

Given the cryptocurrency market boom in recent years, this study aims to identify the factors influencing cryptocurrency pricing and the major gaps for future research.

A systematic literature review was undertaken. Three databases, Scopus, Web of Science and EBSCOhost, were used for this review. The final analysis comprised 88 articles that met the eligibility criteria.

The influential factors were identified and categorized as supply and demand, technology, economics, market volatility, investors’ attributes and social media. This review provides a comprehensive and consolidated view of cryptocurrency pricing and maps the significant influential factors.

This paper is the first to systematically and comprehensively review the relevant literature on cryptocurrency to identify the factors of pricing fluctuation. This research contributes to cryptocurrency research as well as to consumer behaviors and marketing discipline in broad.