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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.

Salinity is one of the major problems in the coastal region of Bangladesh that contributes to 20% of the total land area. About 53% of the coastal region is affected by different degrees of salinity. Salinity intrusion in this area is mainly derived through climate change as well as anthropogenic factors that make this region more vulnerable. Hence, salinity intrusion has adverse effects on water, soils, agriculture, fisheries, ecosystem, and livelihoods of this region. To ensure the availability of food as well as drinking water, this chapter highlights how individual and community people have endeavored several adaptation measures to minimize salinity effects. Moreover, it further discloses governmental and other development organizations’ actions toward salinity to reduce its impacts.

This chapter provides an in-depth look at how digital supply chain management (DSCM) can revolutionize supply chains in the post-COVID world. The COVID-19 pandemic exposed the vulnerabilities of traditional supply chains, highlighting the need for resilience and adaptability. The chapter begins by examining these COVID-induced disruptions, setting the foundation for the discussion on DSCM. DSCM, leveraging advanced technologies and data insights, offers a solution to these challenges, promoting agility, transparency, and sustainability in supply chain operations. This represents a significant shift from traditional practices, equipping organizations to cope with the dynamic postpandemic environment. Key capabilities of DSCM, such as resilience, integration, agility, and risk management, are discussed, supported by real-world examples from leading companies. These examples showcase the successful implementation of DSCM and its benefits in navigating the complexities of modern supply chains. However, the adoption of DSCM is not without challenges, including cybersecurity risks and integration difficulties. The chapter suggests strategies to overcome these challenges, emphasizing the importance of technology, collaboration, sustainability, and data-driven decision-making. By embracing these strategies, organizations can effectively manage their supply chains in the evolving global market, leveraging DSCM to withstand future uncertainties.

The present study aims to identify and evaluate the socioeconomic barriers to effective COVID-19 pandemic transmission control in Pakistan.

The study identifies multiple socio-economic barriers through an extensive literature review. The preliminary analysis unveiled 15 socio-economic barriers. Nine experts were contacted to collect data and finalize the most prominent barriers to COVID-19 transmission control using the DELPHI method. The Decision-Making Trial and Evaluation Laboratory (DEMATEL) method was used to process and interpret the data collected and a cause–effect relationship was established among the barriers.

The finalized barriers to effective COVID-19 pandemic transmission control were evaluated using DEMATEL which grouped criteria into two grouped criteria – cause and effect. The DEMATEL analysis shows that poor safety culture, lack of strategy and goal setting, lack of resources, late realization and recognition of the pandemic problem and lack of expertise and capacity in disaster and risk management fall into the cause group. These factors are critical as they directly affect the remaining barriers identified in the study.

Despite the collective global efforts, the national economies have been struggling to completely control COVID-19 transmission control. Pakistan’s economy has been facing the third wave of the pandemic. It is mandatory to identify the barriers and evaluate them to develop a comprehensive strategy ensuring that there would be no fourth wave. The study identifies and evaluates the barriers to COVID-19 transmission control in Pakistan using the integrated DELPHI-DEMATEL framework. The findings would help the government, experts and strategists to develop a comprehensive disaster and risk management strategy.

Today, global warming is one of the most acute challenges in the world, prominently caused by greenhouse gases. The introduction of hybrid-vehicles (HVs) is thus, one of the industrial initiatives to tackle this challenge by allowing at least some proportionate reduction in global-gas-emissions. Such initiatives like HVs have also affected the consumers’ green-purchase-intention (GPI). Hence, underpinned into the theory of planned behaviour (TPB), this study aims to analyze consumers’ response in terms of GPI for HVs, in addition to exploring the moderating-effect of price-sensitivity between independent-variables (attitude, subjective norms and perceived behavioural control) and consumers’ GPI for HVs.

The data was collected from 266 automobile-consumers with the help of questionnaires. A two-step approach was used to analyse the given hypothesis with the help of partial least squares structural equation modelling (Smart-PLS 3.2.7).

First, significant empirical-evidence was secured regarding the impact of given independent-variables (i.e. attitude, subjective norms and perceived behaviour control) on consumer’s GPI for HVs. Second, the empirical-evidence for the moderating effect of price-sensitivity onto the association between given independent-variables (except for the perceived-behavioural-control) and the consumers’ GPI for HVs, also turned out to be quite substantial in this study.

In-line-with the TPB, this study extends the existing body of literature regarding consumers’ GPI as it was significantly contingent to the given independent variables of the study, whereby, the price-sensitivity has been recognized as a key moderator particularly in the context of developing countries such as Pakistan. The present study thus provides in depth-insights to guide automobile manufacturers and marketers to redefine their pricing strategies to further strengthen the consumer’s GPI for HVs within certain socio-contextual setup. Automobile establishments should thus, invest in HVs’ adoption that serves both the eco-system (particularly human-well-being) and sustainable-organizational-growth.

A growing number of organizational scandals, including Apple slowing old devices to increase the sales of new ones, and research on unethical pro-organization behaviors (UPBs) have heightened the need to explore the phenomenon. Extending the current understanding, the study's major purpose is to investigate individual-level factors that may shape their willingness to engage in UPBs. It also inquires whether moral disengagement processes influence this association.

After testing the reliability and validity of the latent constructs and ensuring common method bias did not contaminate the data, the study used the PLS-SEM approach to analyze the primary data collected from 408 full-time Pakistani employees.

Results add to the current understanding by revealing that individual-level dark factor Machiavellianism (MACH) significantly influences employees' willingness to engage in UPBs. Accordingly, affective commitment is another individual-level factor that encourages employees to be a part of UPBs. Lastly, results unveil that employees with a higher moral disengagement are more prone to engage in UPBs.

The study measured employees' willingness or intentions to engage in UPBs, not their actual involvement.

Results clarify to the top management that individuals high on MACH, affective commitment and moral disengagement are more prone to be involved in UPBs.

This study is among the preliminary ones that assess the direct associations between MACH, affective commitment, and UPBs, especially in the Pakistani context. Moreover, exploring the moderating role of moral disengagement between the above associations is also an under-researched phenomenon.

This paper aims to address and identify the major stakeholders in the medical tourism industry, based on their participation in medical tourism activities and their support for medical tourism development.

This paper systematically reviews the content of medical tourism studies from literature to identify key stakeholders and address the roles they play in the medical tourism industry.

This study shows that the key stakeholders in the medical tourism industry are eight, namely, medical tourists, health-care providers, government agencies, facilitators, accreditation and credentialing bodies, health-care marketers, insurance providers and infrastructure and facilities. These stakeholders strongly influence medical tourists’ decision-making process in seeking medical treatment abroad. Besides, a successful medical tourism development depends greatly on the excellent partnership between all stakeholders.

This paper sheds light on the crucial role of these stakeholders that can be an important consideration in medical tourists’ decision-making process and industry growth. The study can facilitate policymakers in designing and developing policies to improve medical tourism practices.

This paper expands the knowledge about medical tourism literature by identifying and explaining the significant role of each stakeholder in the industry. The results of this paper are quite revealing to all practitioners in terms of the potential strategies and medical tourism growth. The study establishes a foundation for future medical tourism research in the rapidly growing industry.

本文旨在根据医疗旅游的参与及其对医疗旅游发展的支持, 来确定医疗旅游的主要利益相关者。

本文系统地回顾了文献中的医疗旅游研究内容, 以识别关键的利益相关者并探讨他们在医疗旅游行业中所扮演的角色。

这项研究表明, 医疗旅游的主要利益相关者有八个：医疗游客, 医疗保健提供者, 政府机构, 促进者, 资格认证机构, 医疗保健营销人员, 保险提供者以及基础设施。这些利益相关者强烈影响医疗旅游游客在国外寻求医疗服务的决策过程。此外, 医疗旅游业的成功发展很大程度上取决于所有利益相关者之间的良好伙伴关系。

本文阐明了这些利益相关者的关键作用, 这是医疗游客决策过程和行业增长的重要考虑因素。该研究可以帮助决策者设计和制定改善医疗旅游实践的政策。

本文通过确定和解释每个利益相关者在行业中的重要作用, 扩展了对医疗旅游文献的了解。本文的结果在潜在策略和医疗旅游的增长方面对所有从业者都颇具启发性。该研究为快速发展的医疗旅游行业的未来方向研究奠定了基础。

Este artículo, tiene como objetivo abordar e identificar, los principales actores en la industria del turismo médico, en función de su participación en actividades de turismo médico y su apoyo al desarrollo del turismo médico.

El trabajo revisa sistemáticamente, la literatura y el contenido de los estudios de turismo médico para identificar a las partes interesadas, elementos clave y abordar los roles que desempeñan en la industria del turismo médico.

Este estudio muestra que los actores clave en la industria del turismo médico son ocho: turistas médicos, proveedores de atención médica, agencias gubernamentales, facilitadores, organismos de acreditación y acreditación, comercializadores de atención médica, proveedores de seguros e infraestructura e instalaciones. Estos actores, influyen de forma notable, en el proceso de toma de decisiones de los turistas médicos, al buscar tratamiento en el extranjero. Además, un desarrollo exitoso del turismo médico depende en gran medida de una excelente asociación entre todas las partes interesadas.

Este documento arroja luz sobre el papel crucial de estos actores y puede ser una consideración importante en el proceso de toma de decisiones de los turistas médicos y el crecimiento de la industria. El estudio puede facilitar, en el diseño y desarrollo de políticas para mejorar las prácticas de turismo medico, a los responsables políticos.

Este documento amplía el conocimiento sobre la literatura de turismo medico, identificando y explicando el papel importante de cada actor en la industria. Los resultados de este documento son bastante reveladores para todos los profesionales, en términos de estrategias potenciales y crecimiento del turismo médico. El estudio establece una base para futuras investigaciones sobre turismo médico en la industria de rápido crecimiento.

The purpose of this paper is to conceptualize halal marketing from the marketing strategy perspective, particularly segmentation, targeting and positioning (STP).

A literature review is carried out for the study. Building on the STP framework, an attempt is made to conceptualize halal marketing from the marketing strategy perspective and provide its implications.

The findings suggest that halal marketing has emerged and is used as a segmentation strategy. Furthermore, halal marketing can be more effectively used as a positioning strategy.

The paper presents the opportunity to use halal marketing by combining the Islamic principles for halal with the marketing positioning strategy. In this way, halal marketing can also be used to attract consumers from other religious segments.

The paper presents a marketing strategy perspective of segmentation and targeting. Furthermore, the paper proposes an approach for using halal as a positioning strategy.

This study aims to conduct the domain mapping of consumer behaviour research in the context of solar energy. The study can help in understanding the intellectual structure, evolution of keywords and key research producers (at the author, institutional and source level) related to the domain of solar energy consumer research.

This study uses R-studios’ bibliometrix package for analysing the bibliographical data collected from the Scopus database. Analysis has been conducted at the descriptive level (summary, author, institution and source) and analytical level (co-citation analysis, co-occurrence analysis, thematic maps and historiography).

This study finds out the most relevant authors, institutions and sources using criteria such as production, citations and H-index. Relevant research clusters have been identified using the clustering of authors, co-citations and keywords. Thematic mapping has identified the basic and motor themes. Historical citation analysis shows the direct linkage of previous studies. Overall, this study reports the most relevant bibliometric indicators in the domain of solar energy consumer research.

Identified patterns can help policymakers, business experts, social marketers and energy conservation organisations to study consumer behaviour.

Thiis bibliometric study can effectively assess sustainable development goals and suggest improved action plans.

This study examined bibliometric analysis in solar energy products (SEPs), recognised varied domains of research work on consumers’ intention to purchase solar household products and mapped them into six groups. This study provides an overview of 40 years of research on consumer behaviour towards SEPs and discusses its findings to identify the research gap.

Knowledge is the source of competitive advantage, but when shared at all levels. Unfortunately, there is a universal unruly present in the form of knowledge hiding at employees’ level, but the causes and remedies are still vague as past studies have rarely investigated the causes of daily knowledge hiding behavior. Against this backdrop, this study aims to entail a daily diary method investigation of the role of daily abusive supervision in daily employees’ knowledge hiding through the mediation of dehumanization and moderation of psychological capital.

The data for this study is collected using a daily diary method approach, which estimates the daily workplace events and their continuous influence on employees’ feelings (i.e. dehumanization) and actions (knowledge hiding). The daily responses of 279 respondents were considered useful for analysis purposes.

The findings of the study revealed that the daily events of abusive supervision have both direct and indirect (through dehumanization) influence on employees’ daily knowledge hiding behavior. Moreover, psychosocial capital has a significant conditional influence in the relationships of negative workplace treatments (abusive supervision and dehumanization) and their outcomes (i.e. knowledge hiding).

The study provides some theoretical and practical insights by providing the explanatory and coping mechanism between continuous abusive supervision and daily knowledge hiding behavior.

There is a dearth of literature that has focused on daily episodes of abusive supervision, dehumanization and knowledge hiding behavior. Furthermore, the moderating role of psychological capital has also been rarely investigated.