Search results

This study aims to assess the effectiveness of forensic accounting techniques to prevent and detect fraudulent activities in firms in Pakistan.

A descriptive research approach has been adopted in this study. Primary data has been collected through structured questionnaires distributed to professionals from investigating firms, professional bodies and field researchers. The independent variables that were analyzed included fraud investigation, litigation support and dispute resolution, whereas the dependent variables were fraud detection and prevention. The Statistical Package for Social Sciences has been used for data analysis to derive objective results.

This research reveals that forensic accounting techniques such as fraud investigation, litigation support and dispute resolution have a positive impact on fraud detection and prevention in Pakistani firms.

Firms should train staff on forensic accounting techniques, implement fraud risk management and anti-corruption policies, conduct regular financial statement audits and develop a whistleblower protection program to encourage employees to report fraudulent activities. The government should develop regulations and guidelines to promote the use of forensic accounting in firms.

This study is covering the gap in literature on financial fraud and forensic accounting practices concerning emerging economies such as Pakistan. This study can serve as a valuable resource for firms and policymakers to strengthen their fraud prevention efforts and build a more robust culture of financial integrity.

Islamic scholars are not unanimous on the legality of cryptocurrency. Muslims are confused about the permissibility of cryptocurrency. Thus, this study aims to evaluate the cryptocurrency from Shariah’s perspective.

This study is qualitative and uses a deductive research approach. It drives conceptual and logical deduction from Qur'an and Hadith.

The cryptocurrency is an intangible currency without any precious metal or commodity backing. It does not possess any intrinsic value, and also its prices are highly volatile. On these grounds, cryptocurrency does not qualify as money in Islam.

Cryptocurrency is not compatible with Islamic principles. It is not legal tender and is not backed by any government. Its prices are highly volatile, which opens the door for speculation. Muslims should avoid investing in it.

This study fulfills an identified need to evaluate cryptocurrency as money from Shariah’s perspective.

The purpose of this study is to assess how Sustainable food consumption (SFC) can improve the quality of life for consumers and encourage green food production. Sustainable consumption is an important factor in achieving the sustainable development goals (SDGs) proposed by the United Nations. However, achieving SFC requires government policies, consumer environmental values and accessible channels.

This paper investigates how to promote SFC intentions using a sample of 386 students from Chinese universities. By using SPSS Process software, this study developed and tested a theoretical model grounded in the stimulus-organism-response (SOR) framework.

The findings indicate that environmental emotions mediate the relationship between sustainability knowledge and SFC intentions. Contextual factors such as green self-efficacy (GSE) moderate both the direct relationship between environmental emotions and SFC intentions and the indirect relationship between sustainability knowledge and SFC intentions via environmental emotions. The paper continues with a discussion of the findings and their practical implications.

This paper applied the SOR model to the context of students’ sustainability knowledge and SFC intentions. This also presents environmental emotions as a mediation variable, and green self-efficacy as a moderating factor, and constructs the moderated mediation model. This is one of the novel contributions to the literature on SFC intentions and sustainability knowledge.

This paper aims to investigate the role of corporate governance on the bank profitability of Indian banks vis-à-vis South Asian Association for Regional Cooperation (SAARC) nations.

For the Corporate Governance Index, the authors examined board accountability, transparency and disclosure and audit committee, while Tobin’s Q, return on equity and return on assets are used to measure the bank’s profitability. The study used a two-stage analysis based on balanced panel data for robust findings. Sample of this study consists of 60 commercial banks from India and 60 banks from SAARC nations for the period of 2009–2021. This study used panel regression and a generalized method of moment approach using the CAMELS framework on banking industry-specific variables to determine their respective impacts.

The findings of this study suggest that board accountability is positive and significantly affects the profitability of banks as indicated by return on assets, return on equity and Tobin’s Q. In contrast, the audit committee has a positive and insignificant impact on return on assets, return on equity and Tobin’s Q, while transparency and disclosure have a negative and significant impact on these metrics. Furthermore, the country dummy result shows a significant positive impact on all the bank performance parameters, implying that Indian banks have the highest degree of convergence with corporate governance as compared to other SAARC nations.

This study provides insight to the regulators, policymakers and financial institutions to evaluate the role of corporate governance in emerging economies. However, the findings of the study should be interpreted with caution, as the results are sensitive to the disparity between India and other SAARC nations' government policies, climatic circumstances and cultural or religious traditions.

To the best of the authors’ knowledge, this is the first attempt to gauge the performance of Indian banks vis-à-vis SAARC nations using the CAMELS framework approach. Further, findings of this study suggest some novel evidence tying corporate governance quality with the profitability of banks among SAARC nations.

The purpose of this study is to investigate the role of followership dimensions of active engagement (AE) and independent critical thinking (ICT) in leader green behavior (LGB), and how followers' pro-environmental behavior (FPEB) moderates between the proposed relationship.

The data was collected from 381 employees working in different small and medium enterprises (SMEs) of Pakistan, through a structured questionnaire with five points Likert scale. The proposed hypotheses were tested by using Smart-partial least square (PLS).V.3.

Results showed a significant positive impact of followership dimensions on LGB. Moreover, the findings of the study substantiated the moderating role of FPEB between the direct relationship of ICT and LGB, but no significant moderation of FPEB in case of the relationship between AE and LGB was observed.

This paper argues that organizational effective green leadership can be enhanced by followership dimensions of AE and ICT, and by participation of followers in pro-environmental behavior. This has been largely overlooked in the past studies.

The study attempted to empirically test the “Reversing the Lens” perspective by Shamir (2007) in the context of green human resource management (HRM). This study extends a distinct theoretical contribution to the social exchange theory (SET) by focusing on the fact that follower's role is equally as important as that of a leader in the effective leadership process.

Environmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.

A systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying these studies were examined through a descriptive performance analysis complemented by a systematic qualitative text analysis using RStudio and QDA Miner software tools.

The study reveals that five dominant theories stand out among the overall 32 found: stakeholder theory first, followed by legitimacy, institutional, agency and signaling theories. Theories are often combined into an integrated theoretical framework. The findings also show an array of minor constructs – many of them unconventional – that offer fresh perspectives for studying ESG disclosure, such as upper echelons, stakeholder salience, cognitive cost and reputation theories, among others.

This paper provides an original literature contribution by offering a comprehensive overview of the mainstream and niche theoretical perspectives underpinning accounting studies focused on ESG disclosure, with a nuanced scope of discussion on the use of ESG/CSR terms.

In this study, the researchers explored the predictive powers of corporate cultural factors and self-efficacy on Pakistan's public sector bank employees' organizational commitment.

The researchers designed a co-relational study based on cross-sectional data using a questionnaire to collect the data from the Pakistan public sector banks' managers, assistant managers and operational managers. Consequently, the researchers based this study's findings on the 270 valid responses to the questionnaire.

This study's findings reveal that, except for teamwork, together with self-efficacy, the corporate cultural factors comprising organizational communication, training and development and reward and recognition have positive and significant impacts on organizational commitment. More specifically, self-efficacy plays a mediating role in terms of the relationships between organizational commitment and organizational communication, training and development and reward and recognition.

From establishing the most relevant corporate cultural factors, the researchers consider that this study's findings are helpful to policymakers and organizations in developing organizational commitment among employees. More practically in the case of Pakistan's public sector banks, the employees can improve employees' performance by recognizing the significance of the corporate cultural factors on employees' organizational commitment. In addition, the researchers consider that this study's findings can improve managerial efficiency which, in turn, can lead to the organizations becoming more successful.

In the context of Pakistan's public sector banks, this study's findings provide empirical insights to the relationships between the corporate cultural factors and organizational commitment. In addition, the findings provide insights to the role played by self-efficacy in mediating these relationships.

This book is essential for anyone in artificial intelligence (AI) and destination management in the tourism industry or government. The book includes both theoretical and practical writings for stakeholders. In all chapters, we provide titles including AI, regenerative and green destinations, sustainable tourism, tourist motivations and expectations, good examples of smart destinations and regions, the regeneration of the tourism industry via AI, rethinking tourism activities and products, current issues in robots, self-service technology, effect of pandemic on smart destinations, sustainable gastronomy and regenerative tourism and tourism issues are discussed in the management plans of the centralisation. This book provides cases and empirical studies that deal in depth with the current situation, challenges, solutions and future strategies after technological development of tourism and increasing interest on smart destinations from a responsible perspective, for readers with an equitable interest or involvement with the organizations in inquiry.

This study is conducted to determine the factors that affect profitability in Chinese listed companies (by using financial ratios). Four independent variables liquidity, intangible assets, working capital and company leverage were empirically tested for their relationships with profitability besides two control variables which are firm size and company efficiency.

This study used secondary data extracted manually from the annual reports of non-financial Chinese listed companies on the Shanghai stock exchange (http://www.szse.cn/); the data set covers 100 companies during the period of 2017–2019, and a random selection method was used in order to achieve credibility and fairness as much as possible.

The findings show firm size, working capital and intangible assets have positive and significant relationships with profitability [return on assets (ROA) and earnings per share (EPS)]. Positive working capital is important to lower the cost of capital and improve companies' profitability. Intangible assets are also an essential source to improve profitability due to their low costs. In addition, the findings display a negative and strong relationship between liquidity and profitability, meaning that companies suffer low profit due to inefficient use of liquid items. Interestingly, leverage, which is measured by debt ratio and leverage ratio, shows mixed results; debt ratio shows a positive and strong association with ROA but not with EPS; while leverage ratio displays a strong but negative association with ROA but not with EPS. These results confirm the inverted U-shape relationship between leverage and profitability, which depends on the balance between benefit and cost of debt.

Profitability is also important for employees and society where business organization provides sustainability and stability for both of them. Employees can then significantly contribute to achieve higher firm's profitability by efficiently using firm's resources.

This study differs than previous studies in number of aspects: First, this study focuses on financial ratios to explain profitability in Chinese companies. This study provides empirical results about the factors connected to profitability and help stakeholders to make their right decisions. Second, it examines the impact of four independent factors and two control variables that some of them are new in Chinese context such as intangible assets. Third previous studies focus on financial industry such as banks; however, this study focuses on non-financial industry.

This study aims to thoroughly examine and understand the relationship between working capital management (WCM) and the sustainable financial performance (FP) in the context of the New Zealand companies listed on stock exchange.

This study has applied various regression techniques to examine WCM and the sustainable FP relationship. The data set period is from 2009 to 2019. The results are robust upon various layers of robustness parameters. The system-generalized method of moments is applied for managing endogeneity issue.

The research reveals compelling evidence of a meaningful connection between WCM and sustainable FP indicators. The study specifically highlights the significant negative associations between the cash conversion cycle, average collection period and average age of inventory with the firm’s sustainable FP. Through robust analyses and various parameter adjustments, the study ensures the credibility and reliability of its conclusions, further reinforcing the impact of WCM on the financial health of New Zealand-listed firms.

This study provides future directions for researchers to explore the dynamic relationship between WCM and a firm sustainable FP because it is still a demanding and challenging area. Future research may care to explore the optimal way to reduce the cash conversion cycle, average collection period and average age of inventory for New Zealand firms. The current study does provide insights to NZ financial managers, which is useful for improving sustainable FP by efficiently managing WCM.

WCM is problematic and constitutes a notable challenge; it requires further research, especially in small economies such as New Zealand. Hence, it is an updated and fresh attempt based on a larger data set to measure the empirical relationship between WCM and the sustainable performance of New Zealand-listed firms. Furthermore, the current study uses dynamic panel data estimation techniques in addition to multiple regression techniques.