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This paper aims to empirically test the influence of fraud awareness, information accountability and capacity for accessing financing on sustainable competitive advantage. Furthermore, this research examines the influence of fraud awareness and information accountability on sustainable competitive advantage through capacity for accessing financing. Finally, this research examines the influence of governance as a moderator of fraud awareness and information accountability on capacity for accessing financing.

This research uses quantitative methods. Researchers collected data by distributing questionnaires to tourism destination operators. This research used tourist destinations in Indonesia and obtained 506 samples. The data analysis technique uses SEM-PLS.

This research finds that fraud awareness, information accountability and the capacity for accessing financing increase sustainable competitive advantage. Furthermore, the capacity for accessing financing can mediate the influence of fraud awareness and information accountability on sustainable competitive advantage. Finally, governance strengthens the influence of fraud awareness and information accountability on the capacity for accessing financing.

Research limitations are the difficulty accessing all tourist destinations in Indonesia and difficulty controlling respondent answer bias.

Practical implications are increasing the ability of tourist destinations to compete, helping to increase funding sources, good governance and information accountability.

Apart from that, the main implication of this research is to increase fraud awareness and reduce fraud so that tourist destinations can achieve their goals.

The gap lies in previous research, which was unaware of the existence of fraud, which could damage the ability of tourist destinations to compete. Therefore, this research adds the fraud awareness variable. Besides, this study develops a different and unique model because it combines mediation and moderation variables into one research model.

This study aims to examine the effects of religiosity, ethical leadership and local wisdom on the relationship between fraud risk management and asset misappropriation in Indonesia.

Data were collected using a set of questionnaire surveys administered to the head office, local government internal auditors (inspectorate) and local government employees in Indonesia. Sample selection used purposive techniques and obtained 151 respondents who became research data. The dependent variable was asset misappropriation. The independent variable was fraud risk management. The moderating variables for this study were religiosity, leader ethics and local wisdom. The analysis technique applied the structural equation model-partial least square (SEM-PLS).

Fraud risk management has a significant negative effect on asset misappropriation. In addition, this study finds evidence that religiosity, ethical leadership and local wisdom increase fraud risk management against asset misappropriation.

This study proposes an integrative model that enables local governments to understand fraud risk management. By integrating religiosity, ethical leadership and local wisdom, managers can design strategies to prevent asset misappropriation.

This research has the advantage of proposing an integrative model for mitigating asset misappropriation. Research on asset misappropriation is limited. Therefore, this study provides insights into fraud risk management, particularly in Indonesia’s local governments. In addition, this study adds ethical aspects such as religiosity, leadership and local wisdom to complement the weaknesses of fraud risk management and reduce the potential for asset misappropriation.

This study aims to empirically examine the influence of Islamic corporate social responsibility (ICSR) on social welfare moderated by financial fraud.

The method used was the mix method. The number of respondents was 410. They combined the moderate regression analysis with PROCESS Andrew F Hayes to test the research hypothesis. After conducting the survey, it was continued by conducting interviews with the village community and the head of the village.

The first finding of this study is that ICSR has a significant positive effect on social welfare. The second finding is that financial fraud weakens the influence of ICSR on social welfare. The results of the interviews also confirmed the two findings of this study.

The high level of bias in answering the questions is due to the low public knowledge of ICSR. In addition, the interviews still needed to involve the oil and gas companies and government.

The main implication is improving social welfare, especially for those affected by offshore oil drilling. Furthermore, stakeholders are more sensitive to the adverse effects of financial fraud. Finally, to make drilling companies more transparent and on target in implementing ICSR.

The main novelty in this research is using of the mixed method. In addition, applying financial fraud as a moderating variable is rarely studied empirically.

The present study attempts to assess the relationship between management characteristics (managerial entrenchment, CEO narcissism and overconfidence, managers' myopia, real and accrual-based earnings management) and financial statement readability of listed firms on the Tehran Stock Exchange. In other words, this paper seeks to answer the question that “whether management characteristics have a favorable effect on financial statement readability or not.”

Multivariate regression model is used to meet the purpose of this study and research hypotheses are also examined using a sample of 1,050 listed observations on the Tehran Stock Exchange during 2012–2017 and by employing multiple regression patterns based on panel data technique and fixed effects model. Moreover, exploratory factor analysis of six variables (tenure, board independence, CEO duality, CEO ownership, board compensation and CEO change) is used for calculating managerial entrenchment and the FGO index is used for measuring readability.

The obtained results show that there is a negative and significant relationship between managerial entrenchment and accrual-based earnings management and a positive and significant relationship between real earnings management, managers' myopia, managers' narcissism and overconfidence and financial statement readability.

Since the present study is the first paper to investigate such a topic in the emerging markets, it provides useful information about intrinsic and acquisitive characteristics of management for accounting information users, analysts and legal institutions that contribute greatly to financial statement readability. Besides, the results of this study aid the development of science and knowledge in this field and fill the existing gap in the literature.

This study aims to investigate whether the zero-investment portfolio strategy generates higher excess returns for all listed companies in the Stock Exchange of Thailand (SET) or ESG100 stocks. The study period is from January 2016 to December 2020, a total of 60 months. The dividend yield is employed for categorizing the stock into value and growth stocks. The strategy of buying value stocks and short-selling growth stocks is then applied. The results show that investing using the zero-investment portfolio strategy can generate higher returns in an investment portfolio that consists of ESG100 stocks than in an investment portfolio that consists of all stocks in the SET. The optimal holding periods for investing in portfolios that consist of stocks in the SET are 6 months, 9 months, and 12 months, and the optimal holding periods for a portfolio that consists of ESG100 stocks is 6 months. To explain excess returns of stocks in the SET, the Fama and French (2015) five-factor model is employed. There is no relation between risk factors and excess returns for the holding period of 6 months and 12 months. However, excess return is found to have a negative relation with the market risk premium factor for a 9-month holding period. The excess returns of ESG100 stocks are also inversely correlated with investment factors for a holding period of 6 months.

Based on the limited strength model, the purpose of this paper is to examine the relationship of self-leadership strategies (behavior-focused strategies, constructive thought patterns) and qualitative and quantitative overload with subsequent self-control strength.

The present study is a field study with 142 university affiliates and two measurement occasions during a typical workday (before and after lunch). Self-control strength was measured using a handgrip task.

Hierarchical regression analyses revealed that self-leadership, quantitative overload, and qualitative overload were not directly associated with self-control strength at either of the two measurement occasions. Qualitative overload moderated the relationship between self-leadership and self-control strength, such that self-leadership was associated with lower self-control strength at both measurement occasions when individuals experienced high qualitative overload in the morning.

Employees and employers should be aware of the possibly depleting characteristics of self-leadership in order to be able to create a work environment allowing for the recovery and replenishment of self-control strength.

The present field study theoretically and methodologically contributes to the literature on self-leadership and self-control strength in the work context by investigating the depleting nature of self-leadership and workload.

Drawing on ego depletion theory, this study aims to provide insights into the effect of work-family conflict on the high-speed railway (HSR) drivers’ safety performance by examining the mediating role of ego depletion and the moderating roles of work-family centrality and supervisor safety support.

In total, 243 HSR drivers from 7 railway bureaus in China were surveyed. Structural equation modeling was used to test the hypotheses.

Both work-to-family conflict and family-to-work conflict have direct and positive effects on HSR drivers’ ego depletion and indirect effects on both safety compliance and safety participation via ego depletion. Moreover, both the direct effect of work-family conflict on ego depletion and its indirect effect on safety performance are moderated by work-family centrality. Supervisor safety support plays a buffering role in the relationship between ego depletion and safety performance.

This study examined the relationship between work-family conflict and safety performance based on the perspective of ego depletion theory. The findings testify to the importance of reducing work-family conflict among HSR drivers pursuant to maximizing safety.