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Community-based disaster management and access to social resilience during disasters are fundamentally based on the concept of participation of all social groups. Up to now, no comprehensive study has been done regarding adolescents’ roles and experiences in all stages of disaster management, and discussions existing in the domain of adolescents’ engagement in disaster risk management are usually restricted to children’s participation. Thus, this study aims to extract the effective components and factors in disaster education to improve adolescents’ resilience to disasters.

This systematic review was done through English databases and three Persian databases between August 18, 2001, and August 31, 2021. The articles were searched based on the PRISMA checklist using four key dimensions of “resilience,” “disasters,” “adolescents” and “education.” Finally, the effective components and factors in disaster education for improving adolescents’ resilience during disasters were extracted.

Totally, 29,856 articles were extracted through the systematic review. After studying the titles, abstracts and contents of the extracted articles, 17 were selected for the final analysis. Among these articles, 3, 12 and 2 had qualitative, quantitative and mixed research designs, respectively. The extracted components were categorized into five major categories including education, community, adolescents, resilience and governing policies and approaches.

Unfortunately, due to sanctions, Shiraz University of Medical Sciences did not have access to the Embase database, and consequently, this database could not be used.

The results of this systematic review presented an overall view of the effective components of adolescents’ disaster resilience education. The formation of thoughts developed feelings, and social knowledge in this age group provides a wide range of opportunities for social empowerment and intergenerational knowledge transfer.

The purpose of this study is to map the conceptual structure of the body of knowledge linking digital technologies and auditing, with the aim of contributing to a better understanding of this research stream.

This research develops a bibliometric analysis of 256 articles following two steps. The analysis of descriptive performance indicators identifies the main traits of the community of scholars debating audit and technology in terms of publications, productive countries and authors, as well as the publication’s impact of the target journals concerning specific fields, number of citations per country and most cited articles in the data set. To analyse the conceptual structure of the data set, the study performs a co-word analysis adopting social network analysis tools.

The results highlight a growing academic interest in the research topic, especially in the past few years. The bibliometric analysis reveals three main topics concerning the use and application of technology in the audit profession: the adoption of continuous auditing and continuous monitoring in the auditing profession; the use of software tools in the audit profession; the connections between information systems and audit.

This paper contributes to the field by providing an examination of the current state of the art of research on the use and application of technology in the audit profession as well as identifying the current gaps in the literature and, most importantly, propose a research agenda for the field.

This study proposes a conceptual framework for strategically integrating societal marketing (SM) into corporate identity to effectively represent a firm’s SM programs to stakeholders. The framework is crucial for firms to align their SM efforts with their identity in a manner that minimizes, if not eliminating, the accusations of dishonesty, such as greenwashing, brownwashing, or greenhushing.

Drawing on corporate identity theory and synthesizing the literature on SM, the study identifies three levels of corporate identity (strategic, operational, and functional) and three dimensions of SM’s alignment with business objectives (direct, indirect, and remote). Subsequently, the study develops a conceptual framework based on an interaction between corporate identity levels (strategic, operational, and functional) and dimensions of SM’s alignment with business objectives (direct, indirect, and remote) to identify strategic windows to represent SM to stakeholders.

The study identifies nine strategic windows at the strategic, operational, and functional levels of corporate identity to represent a firm’s SM programs to stakeholders. At the strategic level, CSR, corporate citizenship, and sustainability programs may be utilized to represent SM programs to stakeholders when SM respectively aligns with business objectives remotely, indirectly, and directly. At the operational level, environmental safety, stakeholder marketing, and business/marketing ethics programs serve this role. At the functional level, philanthropy, cause-related marketing, and green marketing are identified to represent SM to stakeholders, depending on the respective alignment of SM with business objectives remotely, indirectly, and directly.

The study implies that firms can minimize corporate misrepresentation of SM programs, especially when diverse stakeholder expectations demand varied representation of SM across levels of corporate identity. Additionally, firms can mitigate stakeholder confusion and misinterpretation by highlighting the differing degrees of alignment between SM and their economic goals when competing firms promote SM programs in the same context.

The study implies that firms can selectively prioritize different SM programs at different contexts depending on how stakeholders’ expectations are satisfied by the interaction between levels of corporate identity and dimensions of SM.

This paper advances corporate marketing research on corporate identity by proposing strategic windows to integrate SM into corporate identity for effective representation of SM programs to stakeholders.

This study aims to conduct a comprehensive literature review to examine the relationship between corporate governance characteristics and firms’ engagement in environmental, social and governance (ESG) activities. The review focuses specifically on academic papers published in ranked accounting and finance journals.

The analysis combines a structured literature review with citation analysis, topic modeling using a machine learning (ML) approach and a manual review of selected articles published between 2000 and 2021.

This paper contributes to corporate governance and ESG literature by conducting an in-depth review, offering a comprehensive analysis of the existing findings and identifying future research directions. From the reviewed literature, this paper proposes the following thematic areas: board characteristics, ownership structure and their impact on a company’s engagement in ESG activities; CEO characteristics and their influence on a company’s involvement in ESG activities; corporate governance and ESG as sources for transparency and legitimacy; internal and external assurance of a company’s involvement in ESG activities; and gender diversity and a company’s involvement in ESG activities.

The study provides a comprehensive understanding of corporate governance and ESG literature. The innovative combination of methods, including ML and manual techniques, enhances the ability to identify key research topics and uncover research directions in the field. Moving forward, this paper suggests several promising directions for future research, including examining the influence of emerging technologies on ESG reporting and assessing the impact of regulatory changes and context on the link between corporate governance and firms’ involvement in ESG practices.

The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements.

Drawing on an anomie-based criminological taxonomy developed by Waring et al. (1995) and Weisburd and Waring (2001), which highlights individual attitudes and situational elements and their connection to illegitimate behaviour, the authors perform a qualitative content analysis of available media and court-reported information on a hand-collected database of 192 accountant frauds in Australia during the period 2001-2011.

The analysis highlights four distinct pathways to accountant fraud – crisis responders, opportunity takers, opportunity seekers and deviance seekers – and the relative distribution of identified cases among these pathways. It also identifies the prevalence of gambling, female offenders, small and medium enterprises as victims, as factors in fraud, as well as the relatively unsophisticated methods in much accountant fraud. In addition, it establishes the importance of situational attitude in moderating inherent character as it relates to fraudulent behaviour and the variable importance of the fraud triangle elements across the pathways to accountant fraud.

This paper provides direct evidence on the nature and pathways to accountant fraud, thus improving understanding of a significant category of occupational fraud. The evidence challenges conventional characterisations of accountant fraud offenders in prior research.

Expert systems are computer-based systems that mimic the logical processes of human experts or organizations to give advice in a specific domain of knowledge. Fuzzy expert systems use fuzzy logic to handle uncertainties generated by imprecise, incomplete and/or vague information. The purpose of this paper is to present a comprehensive review of the methods and applications in fuzzy expert systems.

The authors have carefully reviewed 281 journal publications and 149 conference proceedings published over the past 37 years since 1982. The authors grouped the journal publications and conference proceedings separately accordingly to the methods, application domains, tools and inference systems.

The authors have synthesized the findings and proposed useful suggestions for future research directions. The authors show that the most common use of fuzzy expert systems is in the medical field.

Fuzzy logic can be used to manage uncertainty in expert systems and solve problems that cannot be solved effectively with conventional methods. In this study, the authors present a comprehensive review of the methods and applications in fuzzy expert systems which could be useful for practicing managers developing expert systems under uncertainty.