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Higher education institutions play a crucial role in pursuing a more sustainable future. Research in sustainable development education (SDE) has grown dramatically in the last two decades because of its importance and global influence. In many universities, sustainability training is restricted to courses, is segregated from the study, and is not connected with sustainable campus operations. Thus, sustainability education is often addressed separately. The study adopted the descriptive-analytical method, and the keywords were adapted and extracted from the United Nations' definition of sustainability and its 17 Sustainable Development Goals, in addition to the Kingdom of Saudi Arabia's Vision 2030 framework. This study examined whether sustainability elements are integrated into Imam Abdulrahman bin Faisal University's curricula (i.e. courses and programs). We were particularly interested in learning how various academic fields integrate sustainability into their curricula. The study results indicated no elective or mandatory courses were designed for sustainable education in the university plan and showed a low degree of integration within the university curricula. For universities, incorporating SDE capabilities within the curriculum has practical ramifications. The curriculum review found that the courses focused chiefly on environmental concerns but enhanced the depth of coverage. Some approaches assist university leaders in devising curricula reforms to promote sustainability learning, providing students with opportunities to reflect on the topic, and bridging the gap between the activities being done at a university to foster sustainability and student perception of what needs to be achieved.

It is observed that bank transactions are at the top of the list as consumers' online transactions increase day by day. We assume that creating an emotion-rich experience will be more effective in ensuring brand awareness, brand associations, perceived quality and brand loyalty, which affect the creation of consumer-based brand value. In this study, it is aimed to determine the relationship of the emotional brand experiences of internet banking users in the brands they use on creating consumer-based brand equity.

The data in the answers of 484 participants among the 504 people who filled out the questionnaire on social media with the snowball sampling method and were determined to have consistent answers and stating that they used internet banking, were analyzed by SPSS and Structural Equation Modeling (SEM).

The emotional experiences of internet banking users in Turkey with the internet brand they use have a relationship on all four dimensions (brand awareness, brand loyalty, brand associations and perceived quality) that make up consumer-based brand equity. In this study, the relationship was determined as brand awareness, brand loyalty, perceived quality and brand associations, respectively. The dimensions of the relationship of internet banking users emotional brand experience and consumer-based brand equity were supported.

The research was carried out with internet banking users in Turkey. The results of this research can be compared with studies to be conducted in different countries and with different product brands. In addition, the level of contribution can be increased by investigating the emotional brand experience by comparing positive and negative emotions.

As online connection allowing instant access to unrecognized places and being able to reach brands from long distances instantly makes the emotional experience that can create emotional attachment between the brand and the customer, and brand awareness, brand loyalty, brand association and perceived quality, which are the dimensions of consumer-based brand equity affected by emotional experience, much more important. This importance is increasing day by day as the positive emotional experience to be created in banking services is directly related to access to money. Banking transactions are generally considered as cognitive transactions, and decisions are made and implemented within a cognitive context. However, the findings of this research suggest that decisions should be made and implemented that will enable consumers to gain experiences that can affect their emotions as well as their cognition.

Considering the importance of strategies and tactics that prioritize the creation of consumer-based brand equity in marketing theory, the importance of adding emotional brand experience to these strategies and tactics is supported by the results of this research as originality value. Although the effect of brand experience on consumer-based brand value has been widely researched in the literature, the fact that the effect of brand experience, especially emotional brand experience, on consumer-based brand experience in internet banking transactions has not been sufficiently researched and that this effect has been investigated specifically for Turkey, unlike the literature, increases the original contribution of the research.

The present article aims at systematizing the literature on EM that spans over three decades (1987–2023) to analyze the growth and development in the EM research following changes in reporting standards, economic conditions and legislations over the period.

The study covers 3,742 articles on earnings management (EM) indexed in SCOPUS and the Web of Science databases from 1987 to 2023. The study aims at the systematization of bibliometric data using R Studio, Biblioshiny and VOS Viewer software.

The study reveals that the research in the pre-SOX era gave more thrust to the development of cross-sectional models for the detection of accrual EM proxies, whereas research on EM had shifted to managerial discretions based on real transactions in the post-SOX era. Later, in the post-GFC era, the focus of EM research was redefined towards investor protection due to the collapse of the global economy that led to the erosion of investors’ wealth. In the modern era, research on EM focuses on ethical aspects such as CSR compliance, ESG framework and so on.

The findings of the study will aid the policymakers in addressing the EM based on real transactions and also incorporate the variations and changes in multiple green reporting standards to ensure fairness and transparency in reported figures.

The study contributes to the existing literature by quadrisecting the entire research on earnings management to analyze the growth and development in EM research and makes novel suggestions that future research on earnings management can be expanded towards the role of non-financial disclosure in managerial discretions and also the insider biases in green reporting.