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Although the business model field of study has been a focus of attention for both researchers and practitioners within the past two decades, it still suffers from concern about its identity. Accordingly, this paper aims to clarify the intellectual structure of business model through identifying the research clusters and their sub-clusters, the prominent relations and the dominant research trends.

This paper uses some common text mining methods including co-word analysis, burst analysis, timeline analysis and topic modeling to analyze and mine the title, abstract and keywords of 14,081 research documents related to the domain of business model.

The results revealed that the business model field of study consists of three main research areas including electronic business model, business model innovation and sustainable business model, each of which has some sub-areas and has been more evident in some particular industries. Additionally, from the time perspective, research issues in the domain of sustainable development are considered as the hot and emerging topics in this field. In addition, the results confirmed that information technology has been one of the most important drivers, influencing the appearance of different study topics in the various periods.

The contribution of this study is to quantitatively uncover the dominant knowledge structure and prominent research trends in the business model field of study, considering a broad range of scholarly publications and using some promising and reliable text mining techniques.

This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world.

A broad search of the literature was conducted using a few AEG related keywords in the Google Scholar search engine and two databases of Scopus and Emerald from 1974 to 2021. Only the articles published in reputable journals concerning the AEG were selected after applying some selection criteria.

The concept of AEG is a multidimensional concept. Different causes for the AEG were identified, and several strategies were summarized into major promising strategies for narrowing it. It was found that the AEG cannot be eradicated entirely from society.

This review of the literature will be of interest to auditors, financial statement users, regulatory agencies, and policymakers, among other parties. Further, this AEG synthesis may be useful in understanding misperceptions and determining how they differ across diverse stakeholders.

There is a dearth of literature review studies incorporating all the facets of AEG. Hence, this study incorporates all those facets, namely research methods and instruments and dimensions used along with causes and mechanisms to narrow down the AEG while addressing the gaps and highlighting the themes for future research. Finally, a fresh, yet more straightforward definition was generated as a result of the comprehensive review of the literature, adding novelty to the extant literature.

This study aims to investigate the relationship between information technology and internal controls of state agencies in Iran.

The research population includes all auditors and managers working in public sector. Data collection instrument is a questionnaire designed by the researcher and administrated during March 5, 2016. The collected data are analyzed through descriptive and inferential statistics (binomial test).

The findings of the research show that there is a significant relationship between information technology and internal controls (administrative, financial and accounting controls, risk assessment, information and communication, control activities and monitoring). Moreover, the alteration of data collection methods (from traditional to modern) and the written instructions (in information technology) have a positive effect on the internal control and its subscales.

With regard to the emphasis on the development of computer application and the use of new processing facilities and the exchange of information and its specific controlling consequences, this is an innovative research.

Dietary intake is a modifiable risk factor for metabolic syndrome (MetS). Therefore, this study aims to evaluate the association between the Healthy Eating Index-2015 (HEI-2015) and MetS.

MetS was diagnosed among 2,326 adults. Dietary intake was assessed by a validated food frequency questionnaire. The HEI-2015 was administered to assess the diet qualities. Multivariate logistic regression was also used to evaluate the relationship of HEI-2015 with MetS and its components.

The odds of MetS was lower in women who were in the third quintile of HEI-2015 compared with those in the first quintile after adjusting for age and energy intake (OR: 0.62, CI: 0.41 to 0.93). In addition, moderate adherence to HEI-2015 reduced the odds of high fasting blood glucose levels in both men and women (OR men: 0.30, CI: 0.11 to 0.85 OR women: 0.34, CI: 0.14 to 0.79). However, these relations were not linear. Adherence to HEI-2015 had no significant relationship with the prevalence of MetS and its components in the whole population.

A significant relationship was observed between moderate adherence to HEI-2015 and fasting blood glucose in both men and women. Moreover, moderate adherence to this dietary pattern decreased the prevalence of MetS in women.

Organizations experience various issues with the optimum use of data. This study is qualitative research to identify and provide a helpful pattern for increasing the performance of sustainable supply chain management (SSCM).

The statistical population in the qualitative section includes managers and experts in the supply chain (SC) and food production. The data were collected via semi-structured interviews, and data saturation happens after the tenth interview. Then, the data were coded using grounded theory and qualitative research analysis. 384 questionnaires were distributed among employees via random sampling. SmartPLS software is used to investigate and analyze the relationships in the mentioned model through 13 core categories.

The findings indicate that organizational productivity and SC deficiencies are among the effective factors in the SSCM primarily identified by this study. Moreover, the findings propose that industry SC, macro policies, organizational performance, social factors, economic factors, organizational factors, political factors, technological factors, production and customer are likely to positively impact the SSCM, which have previously been documented by studies.

The model and concepts extracted from the responses of research participants show well that there are reasons and motivations for increasing the performance of SSCM. Also, the designed model shows well that the motives and reasons for turning to this system are satisfied due to its implementation.

This paper aims to determine the key factors and provide an effective model to enhance the performance of sustainable supply chain management (SSCM).

Data were collected using a semi-structured interview technique, a snowball sampling method and qualitative study method. For this purpose, ten supply chain and food production managers and experts were interviewed semi-structured. The data were analyzed using open, central and selective coding methods with grounded theory approach. In the proposed model, 13 principal codes have been specified, including organizational productivity, sustainable supply chain (SSC), industry supply chain, macro policies, organizational performance, social factors, economic factors, organizational factors, political factors, technology, manufactured products, customer and supply chain failures.

The model and concepts obtained from the participants clearly show that several reasons and motivations are involved in increasing the performance of SSCM. Moreover, the designed model indicates that the motives and reasons for turning to this system are satisfactory when implemented.

The distinctive and knowledge-enhancing feature of this paper compared to previous studies is the focus on the selected background, intervening and causal factors with the influence of strategies designed to achieve a new and local model for the SSC model and assess its impact on organizational performance and productivity. The proposed components of this paper have not been investigated so far.

There is strong excitement during Ponzi schemes and financial bubble periods. This emotion causes investors to turn to “unknown and new investment instruments”. This study, the factors that made “unknown and new investment instruments” preferable to “known and experienced investment instruments” were investigated.

It was taken into account unconscious like phantasy, emotional like emotional intelligence, both affective and cognitive like financial literacy and subjective beliefs like trust and overconfidence. In addition, risk preferences were measured with four different risk variables. In this context, data were collected by online survey method between November 2020 and May 2021 with convenience sampling. First, the data were collected from 832 participants in the pilot study. Additional data were also collected using convenience sampling and online surveys, and a total of 1,692 participants were obtained. Data were analyzed using Statistical Package for the Social Sciences (SPSS) 25 and AMOS 24.

As a result of the analyses made, the variables that lead investors to choose “unknown and new investment instruments” were determined as risky investment intention, phantasy, risk taking/risk avoidance, confidence, risk tolerance and subjective financial literacy. Trust and risk perception have a very weak effect on preferences. However, no effect of emotional intelligence and objective financial literacy was detected. In addition, a moderately positive and significant relationship was found between objective and subjective financial literacy. Subjective financial literacy was found to have a strong and significant relationship with emotional intelligence, confidence, trust, risky investment intention and phantasy.

This study investigates the factors underlying individuals' investment preferences from a broad perspective. We think that this study is unique in this structure and wide variables. We believe that the findings obtained in this manner are unique to both academics and practitioners. We also believe that the findings of the study will make an important contribution to understanding participation behavior in various Ponzi schemes and financial bubbles.

This study aims to identify the determinants of the expectation gap between financial statement users (investors and bankers) and auditors from a developing country perspective with Cameroon as the case study.

This study makes use of the survey instrument to identify the determinants of the expectation gap in Cameroon. The research method and research design used for this study are similar to that adopted in Schelluch, Best et al., Fadzly and Ahmed, Desira and Baldacchino and Dixon et al.

The results indicate that audits and audited financial statements and auditors’ skills are good predictors of the audit expectation gap (AEG), whereas gender, years of experience and occupation (investors and accountants) do not have any significant influence on the AEG. It follows that the expectation gap is further widened by an increase in the regulation and duties of auditors concerning the reliability and usefulness of audits and audited financial statements and auditors’ skills.

A limitation of this study is the sample size, which is limited in scope, with only 400 potential respondents. In addition, this study adopted a survey method used in countries with different economic views and cultural values from Cameroon.

This study contributes to current knowledge by identifying the determinants of the expectation gap in Cameroon, thus facilitating the adoption of measures aimed at mitigating this gap such as educating the Cameroonian public on the auditors’ duties, especially each time a new audit regulation is adopted. The paper is a critical reference point for future research on the subject in Cameroon.

This study contributes to the expectation gap discourse by uncovering the determinants of the expectation gap from a developing country perspective of Cameroon with a different economic and cultural outlook.

The purpose of this study is to empirically evaluate the audit expectations gap among stakeholders in listed firms in Palestine. The purpose of the investigation is to determine whether or not there is a gap in audit expectations between auditors and investors, auditors and board directors, as well as among auditors and financial managers and also among auditors and shareholders.

To attain its ultimate objective, this study was created using an exploratory descriptive methodology grounded in the use of quantitative methods. A structured questionnaire was used to gather study data from 81 respondents, and a statistical package for the social sciences-26 was then used for analysis.

The results of this research showed that there is a sizable difference in audit expectations among shareholders, financial managers and board directors, as well as among auditors and investors. The findings also demonstrate that, in comparison to the difference between auditors and financial managers, the gap between auditors and board directors and auditors and shareholders is very narrow.

This investigation, which examines the audit expectations gap in great detail, has some significant limitations. This study was limited to the Palestinian market alone. Future research might compare or examine the variations in audit expectations in Jordan, Lebanon, Syria, Iraq and Iran, among different countries. In addition, the demand for accurate and reliable financial reports has sparked a recent increase in interest in auditing, a long-standing sector that has expanded in recent years.

The study has several practical implications, for example, it underlines how crucial it is to make stakeholders aware of the limitations and difficulties related to the auditing process. By doing this, the situation that audit committees and listed firms find themselves in will be easier for investors, board directors, financial managers and shareholders to understand. The way that auditors and stakeholders communicate can help reduce this gap since it affects how much each party underestimates or understates the other’s obligations.

This paper contributes to the literature by analysing and identifying the causes of the audit expectations gap in companies listed on the Palestine Stock Exchange and providing useful insights and potential solutions to close or mitigate it. It also adds a new contribution to the literature related to the audit expectation gap. This investigation offers unambiguous evidence of a sizable discrepancy between audit expectations and actual performance in terms of formal auditor obligations as outlined by current law, as well as auditor reliability standards and practices, between auditors, board directors, investors, shareholders and financial managers in listed Palestinian firms.

Geotechnologies have a long tradition in several areas of society and research. The recent development of the ‘Internet of Everything’ (IoE) and Geographic Information Systems (GIS) technologies opened several doors to the contribution of tourism. Emergent technologies contributions to tourism and planning such as web mapping, augmented reality (AR), crowdsourcing and crowdsensing are relatively recent, and there is a lack of research around their potential for Creative Tourism enhancement. For example, combining web mapping with AR or storytelling can be an excellent contribution to operators, planners and tourists. For research purposes, new opportunities are open, particularly by integrating community-shared data. It is well known for the popularity of social networks, the exponential growth of photo sharing, but few studies have been implemented to understand their contribution to research. This chapter focuses on emerging geotechnologies concerning cultural mapping, Creative Tourism and sustainability. Since it is a new growing niche, more research is needed to develop and understand the potential of new approaches. Besides traditional techniques such as quantitative (e.g. surveys) and qualitative ones (e.g. interviews, focus groups and world café), it revises the role of geotechnologies on Creative Tourism development and growing activities. Results from case studies from Europe are analysed.