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Existing literature in experimental accounting research suggests that accounting professionals and people with accounting backgrounds tend to have a lower level of moral reasoning and ethical development. Motivated by these findings, this paper aims to examine whether chief executive officers (CEOs) with accounting backgrounds have an impact on firms’ earnings management behavior and the level of accounting conservatism.

The authors classify CEOs into those with and without accounting backgrounds using BoardEx data. Using discretionary accruals from several different models, they do not find that CEOs with accounting backgrounds are more likely to engage in income-increasing accruals. However, the authors find that CEOs with accounting backgrounds exhibit lower levels of conservatism, proxied by C-scores and T-scores (Basu, 1997). This finding suggests that CEOs with accounting backgrounds recognize bad news more quickly than good news, consistent with the accounting principle of “anticipating all losses but anticipating no gains”.

The authors show that firms whose CEOs have accounting backgrounds exhibit lower levels of accounting conservatism. However, these firms do not exhibit higher levels of income-increasing discretionary accruals. This study documents the impact of CEOs’ educational backgrounds on firms’ accounting choices and confirms prior findings in experimental accounting research using large sample archival data.

This paper is the first study that investigates the impact of CEOs’ accounting backgrounds on firms’ financial reporting policy. The findings may have some policy implications. If accounting backgrounds of CEOs can make a significant difference on firms’ behavior, it is reasonable to make CEOs accountable for the quality of financial reporting. This paper is one of the first to empirically test inferences drawn by experimental accounting research. There has been a gap between archival and experimental accounting studies. The authors propose that interesting research questions can be addressed by filling in such a gap.

This research proposes, building on social exchange theory and the componential theory of creativity, a model of servant leadership to investigate its effect on followers' creativity through the intervening mechanism of climate for creativity in the hospitality  industry, operating in a non-Western context.

The study predicted that climate for creativity will play a significant intervening role in the servant leadership–creativity relationship. The study’s data were collected from 232 employees working in 70 Palestinian hotels. Data were analyzed using structural equation modeling (SEM) analyses along with techniques used to reduce common method bias.

The results revealed the significance of climate for creativity as a partial mediator in the relationship between servant leadership and followers' creativity.

The results might be useful for hotel managers in the context of utilizing servant leadership roles for fostering a creative climate. They might, therefore, consider placing servant leaders as a recruitment agenda priority.

This research is novel in three ways. First, its aim is to enrich the empirical literature on servant leadership, which is still in a maturity stage. Second, even with the research studies that are available, limited analysis is found on how servant leadership can stimulate employees' behaviors in the hospitality industry. Third, the study has been conducted in a non-Western context, in contrast to most servant leadership research studies being carried out in Western countries.

Independent directors are important corporate decision participants and makers. Based on the Chinese cultural background, this paper interprets the listing order of independent directors as independent directors’ status, exploring their influence on the corporate research and development (R&D) behavior.

This paper studies A-share listed firms in China from 2008 to 2018 as the sample. The main method is ordinary least square (OLS) regression. We also use other methods to deal with endogenous problems, such as the firm fixed effect method, change model method, two-stage instrumental variable method, and Heckman two-stage method.

(1) Higher independent directors’ status attribute to more effective exertion of supervision and consultation function, and positively enhance the corporate R&D investment. The increase of the independent director’ status by one standard deviation will increase the R&D investment by 4.6%. (2) The above effect is more influential in firms with stronger traditional culture atmosphere, higher information opacity and higher performance volatility. (3) High-status independent directors promote R&D investment by improving the scientificity of R&D evaluation and reducing information asymmetry. (4) The enhancing effect of independent director’ status on R&D investment is positively associated with the firm’s patent output and market value.

This paper contributes to understanding the relationship between the independent directors’ status and their duty execution from an embedded cultural background perspective. The findings of the study enlighten the improvement of corporate governance efficiency and the healthy development of the capital market.

This study reviews the extent of application of artificial intelligence (AI) tools in the construction industry.

A thorough literature review (based on 165 articles) was conducted using Elsevier's Scopus due to its simplicity and as it encapsulates an extensive variety of databases to identify the literature related to the scope of the present study.

The following items were extracted: type of AI tools used, the major purpose of application, the geographical location where the study was conducted and the distribution of studies in terms of the journals they are published by. Based on the review results, the disciplines the AI tools have been used for were classified into eight major areas, such as geotechnical engineering, project management, energy, hydrology, environment and transportation, while construction materials and structural engineering. ANN has been a widely used tool, while the researchers have also used other AI tools, which shows efforts of exploring other tools for better modelling abilities. There is also clear evidence of that studies are now growing from applying a single AI tool to applying hybrid ones to create a comparison and showcase which tool provides a better result in an apple-to-apple scenario.

The findings can be used, not only by the researchers interested in the application of AI tools in construction, but also by the industry practitioners, who are keen to further understand and explore the applications of AI tools in the field.

There are no studies to date which serves as the center point to learn about the different AI tools available and their level of application in different fields of AEC. The study sheds light on various studies, which have used AI in hybrid/evolutionary systems to develop effective and accurate predictive models, to offer researchers and model developers more tools to choose from.

The purpose of this study is to investigate the impact of e-service quality and e-trust on customer e-satisfaction and, subsequently, on customer e-loyalty towards a website in the online shopping environment of Pakistan.

The research employed a quantitative approach and utilised structural equation modelling to investigate the relationship between e-service quality and e-trust on consumers’ e-satisfaction and e-loyalty. The data were collected from 250 individuals who actively use online shopping websites to purchase products in Pakistan.

The findings revealed that e-service quality and e-trust offered on e-commerce websites significantly impacted customer e-loyalty. However, it was found that both e-service quality and e-trust do not have a significant impact on customer e-satisfaction. In addition, the findings showed that customer e-satisfaction positively impacts e-loyalty.

Overall, these findings emphasise the importance of e-service quality, e-trust and customer e-satisfaction and their role in cultivating customer loyalty within the context of the online shopping environment in Pakistan.

This study contributes to the existing literature on online shopping in Pakistan by exploring the factors influencing consumer behaviour in this context. The findings add to the academic understanding of consumer behaviour and provide valuable insights for e-commerce businesses in Pakistan.

The purpose of this paper is to investigate the impact of servant leadership on work engagement and affective commitment among academics in higher education. Moreover, the paper highlights the role of job satisfaction as an intervening mechanism among the examined variables.

Self-administered questionnaires were distributed to academics working in the Palestinian higher education sector. We used structural equation modelling to examine the hypotheses.

A positive relationship was found between servant leadership and affective commitment. The relationship between servant leadership and work engagement is fully mediated by job satisfaction, whereas partial mediation was found between servant leadership and affective commitment. Both work engagement and affective commitment have a positive impact on academics’ job performance.

The paper provides a fertile ground for higher education managers concerning the role of leadership in stimulating work engagement and organisational commitment among academics.

First, the paper is one of the few studies that empirically examines servant leadership in higher education using data coming from a non-Western context because most of the servant leadership research is conducted in the Western part of the world (Parris and Peachey, 2013). Second, we empirically provide evidence for the argument that servant leadership is needed in higher education. Third, the paper contributes to the limited body of research on work engagement and commitment in the higher education sector.

Drawing on the conservation of resources (COR) theory, this study aims to examine the effects of servant leadership and despotic leadership on employees’ happiness at work (HAW) through job crafting.

To test the hypothesized relationships, the data were collected from 309 Pakistani employees. Structural equation modeling was used to analyze the data.

The findings showed that servant leadership is an optimal leadership style for creating employees’ HAW. In addition, job crafting was found to mediate the effects of servant leadership on employees’ broad-based positive attitudinal outcome (HAW). Moreover, results showed that despotic leadership negatively influences employees’ HAW through job crafting.

This study is novel as it investigates how newer forms of positive (servant) and negative (despotic) leadership styles influence employees’ multidimensional attitudinal outcome (HAW) via job crafting. By doing so, this research extends the nomological network of servant leadership, despotic leadership, job crafting and HAW.

The purpose of this study was to evaluate the environmental footprint of a university of applied sciences in 2019 and 2020, including the effects of the lockdown periods. The study identified the main sources of emissions and assessed the pandemic-related effects.

Using the life cycle assessment methodology, this study analysed the university’s direct and indirect emissions during a regular year of operation (2019) and compared them with those generated during the lockdown periods in 2020. For the activity areas mobility, energy, waste, IT and paper, gastronomy and water, specific, primary bottom-up inventory data were gathered before and during the pandemic. The data were assessed with 15 environmental impact assessment methods of the environmental footprint framework.

The results of a regular year of operation (2019) depicted that student and employee commuting and business travel contributed with 86% largely to the total global warming potential of 2,572 t CO₂-eq. The pandemic-induced changes in commuting and business travel resulted in a 60% reduction, leading to a drop to 1,075 t CO₂-eq (2020). In contrast, the environmental footprint due to energy consumption remained almost on the same level, irrespective of the absences on-site in 2020.

This study has the potential to shape post-pandemic environmental efforts and policies in higher education institutions and contribute to a much-needed baseline against which mitigation efforts can be compared with. Unlike other studies, this study goes beyond the carbon footprint, expanding the discussion to additional environmental and human health impact categories by applying the environmental footprint framework.

Calculating an organization's carbon footprint is crucial for assessing and implementing emission reductions. Although Finnish higher education institutions (HEIs) aim for carbon neutrality by 2030, limited research exists on plans to reach a similar target in any country. This paper aims to address the shared and individual challenges Finnish HEIs have with carbon footprint calculations, reductions, resources and offsetting.

A survey was targeted to sustainability experts in all 38 HEIs in Finland to identify key patterns and trends in the focus fields of the study. SWOT analysis was used to classify main strengths, opportunities, weaknesses and threats, based on which a series of policy recommendations was drafted.

Finnish HEIs are committed to carbon footprint tracking (97%, annually by 87%). The lack of standardization and the number of external stakeholders complicate accounting indirect emissions, impeding comparability and reliability. Only 39% had set separate emission reduction targets, suggesting a preference for carbon footprint over other environmental impact indicators. Insufficient monetary and human resources emerged in 23% of institutions, especially those smaller in size. Only 52% had clear offsetting plans, with shared concerns over trust and responsibility.

By including both research universities and universities of applied sciences, the findings provide an unprecedented outlook into the entire Finnish HEI sector. The policy recommendations guide HEIs both locally and globally on how to improve their transparency and scientific integrity, reflect on core successes and weaknesses and how they complete their objectives of education, research and social impact while promoting stronger sustainability.