bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does corporate governance compliance condition information asymmetries? Moderating role of voluntary disclosures
Authors: Tahir Samya , Ehsan Sadaf , Hassan Mohammad Kabir , Zaman Qamar Uz 
Published: November 2021

PurposeThis study examines the moderating effects of low and high levels of voluntary disclosures (VDs) between corporate governance and information asymmetry (IA).Design/methodology/approachThe study used PROCESS macro to construct bootstrap confidence intervals at the 95% level to estimate the model, and “simple slope analysis” to visualize the model.FindingsThe better corporate governance provides a monitoring mechanism that disseminates private information and reduces IA. The effect of corporate governance on IA is contingent on the levels of VDs within a firm, and this relationship is strengthened when the level of VDs within a firm is high, and results remain consistent when levels of sub-indices are high. Additional analysis reveals that effective boards and audit committees reduce IA. Increased inside, an associated company, family and foreign ownership exacerbate IA, whereas institutional owners act as effective monitors to overcome informational disadvantages.Practical implicationsThe findings provide implications for policymakers to promote corporate governance and more relevant reporting practices as effective mechanisms for protecting shareholders' rights and attenuating IA in capital markets.Originality/valueThe study is valuable to understand the strength of the relationship between corporate governance and information asymmetries based on the moderating role of different VD levels.
Systematic review of gender differences and similarities in online consumers’ shopping behavior
Authors: Kanwal Maria , Burki Umar , Ali Raza , Dahlstrom Robert 
Published: November 2021

Purpose
This study aims to systematically examine gender specific behavioral differences and similarities in online shopping consumers, underlying theories for such differences and similarities and moderating and mediating roles of gender in studying the effects of online marketing strategies. This synthesis explores gender differences and similarities from a wide range of online settings, including readiness for adoption of new technology, willingness to make online payments, trust in online vendors, perception and behavior toward online business websites and perceived online service quality.

Design/methodology/approach
A systematic approach was adopted to derive and then analyze the existing literature. The authors accessed relevant literature from three electronic databases. After a thorough screening process and applying inclusion and exclusion criteria, the study shortlisted 61 academic articles from an initial pool of 187 papers.

Findings
The findings reveal more differences than similarities between men and women as online consumers. Men generally have more favorable attitudes toward e-tailers (electronic retailing), online purchase/re-purchase and e-payments than women do. Social influences positively affect the online purchase intentions of men and women, but they have a more substantial effect on women. Privacy concerns negatively affect the online trust of men and women, but they also manifest a more significant influence on women.

Practical implications
Findings of review guide practitioners in formulating effective positioning and communication strategies that enable them to appeal to gender-specific consumer segments in multiple products and business contexts. It offers guidelines to online businesses for developing e-business platforms (websites) that persuade the target audience across gender groups, based on consumer browsing and web navigation preferences.

Originality/value
This review fulfills the need for a systematic synthesis of empirical research vis-à-vis online consumer behavior studies to find gender-specific perceptions, attitudes and behaviors.
How consumers' personalities, lifestyles and demographics predict SVOD genre and SVOD platform consumption
Authors: Palomba Anthony 
Published: November 2021

PurposeStreaming video on demand (SVOD) services are comprised of digital media content creation and content distribution that provide a vast array of genre content playable on an assortment of different technology platforms. Additionally, these digital services are equipped to collect data and information on consumers. However, these services do not capture extensive consumer demographics, lifestyles or personalities information.Design/methodology/approachTo resolve this discrepancy, collecting external information such as complete demographics, personalities and lifestyles of consumers can be useful in advancing SVOD consumer behavior knowledge. This study examined how consumer demographics, lifestyles and personalities may predict SVOD genre consumption and SVOD platform consumption. A survey was executed and disseminated to collect consumer information across these dimensions. Multiple linear regressions and a structural equation model were formed to explicate variance.FindingsConsumer demographics, lifestyles and personalities’ information do predict SVOD genre consumption and SVOD platform consumption.Originality/valueMedia selection and trait theory have not been applied to understanding unexplained variance behind consumer media consumption, and are often used to predict media consumption variance among consumers. These findings illustrate that, while digital consumer touchpoints are necessary to collect and analyze, marketers should not lose sight of easily-obtainable consumer data, much of which dictates consumption choices.
Who really acts as an entrepreneur in the science commercialisation process: the role of knowledge transfer intermediary organisations
Authors: Szulczewska-Remi Aleksandra , Nowak-Mizgalska Hanna 
Published: November 2021

Purpose
Consistent with the knowledge spillover theory of entrepreneurship, the purpose of this paper is to recognise the complementary entrepreneurial role of knowledge transfer intermediary organisations in the context of two Central and Eastern European (CEE) countries: Poland and the Czech Republic.

Design/methodology/approach
The aim was achieved through empirical studies relying on multiple-case study methodology and cross-case analysis covering 21 cases of commercialisation intermediary institutions. It was assumed that institutional and geographical conditions can impact the knowledge-based opportunity exploitation between different national economies.

Findings
Research confirmed that scientists in Poland and the Czech Republic are the central figures of the commercialisation process in terms of entrepreneurial opportunity recognition; however, they need support from intermediary organisations in many other entrepreneurial activities. The history of knowledge commercialisation and its intermediating entities in these countries is relatively young and spin-off company creation is not a common practice. Expertise knowledge, creativity and self-confidence admitted, by the respondents in both countries, can be an optimistic sign for the future efforts in fostering innovativeness of CEE countries. Stronger support of formal institutional framework and policies in those countries is expected.

Originality/value
Science commercialisation has lately attracted much attention, but only a few studies have tried to develop conceptual frameworks considering knowledge-based entrepreneurship and knowledge commercialisation in their relations and subsequential roles. Also, over the past couple of years literature in this area has expanded mainly relying on observations in the USA and Western European countries. Hence, this study allowed to collect findings from CEE countries for which data are still insufficient but can significantly contribute to the theory development. Also, some recommendations for policymakers arise from this study. Further research could validate the results in an extensive quantitative study.
The international fraud triangle
Authors: Cheliatsidou Anastasia , Sariannidis Nikolaos , Garefalakis Alexandros , Azibi Jamel , Kagias Paschalis 
Published: November 2021

Purpose
Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent financial crimes in both the private and the public sectors remind us that fraud and its negative consequences paralyze economic entities all over the world. Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper aims to examine the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud.

Design/methodology/approach
Having identified the fraud theory developed so far, we provide a theoretical framework for international fraud triangle.

Findings
Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper examines the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud. Drawing on theoretical insights and useful criticism of the fraud triangle, this paper proposes an international fraud triangle model framework to help auditors, managers, regulators and academics in understanding fraud holistically in the private and public sector in a global context. The authors finally provide an overview of fraud in the Greek Context.

Originality/value
This paper proposes an international fraud triangle model framework.
Enhancing brand loyalty through online brand communities: the role of community benefits
Authors: Huang Travis K. , Wang Yi-Ting , Lin Kuan-Yu 
Published: November 2021

PurposeThis study aims to examine members’ perceptions of interactivity in brand communities on social networking sites in the Super Basketball League (SBL) context in Taiwan.Design/methodology/approachThe proposed model was empirically evaluated using survey data collected from 332 followers of the SBL teams’ Facebook pages on their perceptions of brand communities. Structural equation modeling was used to examine the relationships in the research model.FindingsThe results suggest significant relationships between perceived interactivity and community benefits, including special treatment, social influence, sense of membership and the notion that community satisfaction has a strong and positive effect on brand loyalty. Both social influence and a sense of membership positively affect community satisfaction. However, special treatment negatively affects community satisfaction. Perceived interactivity positively affects a sense of membership and social influence, which, in turn, positively affect community satisfaction.Originality/valueThis study examines the effects of members’ perceived interactivity and community benefits. The results significantly advance the understanding of the antecedents of members’ loyalty to specific brands. The study offers insights into practical ways of improving community satisfaction and brand loyalty by running brand communities on social networking sites. The findings also augment the theory of brand management.
Reliability of quantitative risk analysis through an industrial case study
Authors: Attia Mohamed , Sinha Jyoti K. 
Published: November 2021

PurposeThe purpose of this paper is to analyze the reliability of the quantitative risk model used for planning inspection and maintenance activities. The objective is to critically discuss the factors that contribute to the probability and consequence of failure calculations.Design/methodology/approachThe case study conducted using one of the most widely deployed risk models in the oil and gas industry where a full assessment was performed on an offshore gas producing platform.FindingsThe generic failure frequencies used as the basis for calculating the probability of failure are set at a value representative of the refining and petrochemical industry's failure data. This failure database does not cover offshore. The critical discussion indicated the lack of basis of the coefficient of variances, prior probabilities and conditional probabilities. Moreover, the risk model does not address the distribution of thickness measurements, corrosion rates and inspection effectiveness, whereas only overall deterministic values are used; this requires judgment to determine these values. Probabilities of ignition, probabilities of delayed ignition and other probabilities in Level 1 event tree are found selected based on expert judgment for each of the reference fluids and release types (i.e. continuous or instantaneous). These probabilities are constant and independent of the release rate or mass and lack of constructed model. Defining the release type is critical in the consequence of the failure methodology, whereas the calculated consequences differ greatly depending on the type of release, i.e. continuous or instantaneous. The assessment results show that both criteria of defining the type of release, i.e. continuous or instantaneous, do not affect the calculations of flammable consequences when the auto-ignition likely is zero at the storage temperature. While, the difference in the resulted toxic consequence was more than 31 times between the two criteria of defining the type of release.Research limitations/implicationsThere is a need to revamp this quantitative risk model to minimize the subjectivity in the risk calculation and to address the unique design features of offshore platforms.Originality/valueThis case study critically discuss the risk model being widely applied in the O&G industry and demonstrates to the end-users the subjectivity in the risk results. Hence, be vigilant when establishing the risk tolerance/target for the purpose of inspection and maintenance planning.
Performance auditing and neoliberal governmentality: future research directions
Authors: Rana Tarek , Mihret Dessalegn Getie , Lemma Tesfaye T. 
Published: November 2021

Purpose
This paper aims to interpret the role and professional issues of public sector performance auditing (PA) as a mechanism of neoliberal governmentality in the New Public Management (NPM) era by drawing on a Foucauldian conceptual lens to chart directions for future research.

Design/methodology/approach
The study uses the Foucauldian concepts of visibility and identity to interpret PA against the background of neoliberal imperatives of public sector management.

Findings
As the growing emphasis on PA in recent decades can be understood as driven by the concurrent development of neoliberal and NPM rationalities, the relatively underexploited concepts of visibility and identity allow further inquiry into important PA issues. This paper identifies avenues for future research under the following three themes: the issue of visibility in neoliberal governmentality and potential for auditors-general to expand the domain of influence of National Audit Offices through the PA role; the potential for PA as a unified distinct specialisation; and the neoliberal idea of professional identity as the individual expert and its interplay with the potential emergence of PA as a distinct function within the accounting profession.

Research limitations/implications
This conceptual paper is anticipated to stimulate future PA research. Key areas in this respect include the position and authority afforded to PA and the possibility of transformation in auditors’ conception of their professional worldview.

Originality/value
This paper charts direction for future research by interpreting PA using Foucauldian concepts of visibility and identity that remain to be exploited in PA research.
Removal of methylene blue using balanites aegyptiaca bark powder as low-cost and eco-friendly biosorbent
Authors: Amar Ibrahim A. , Hassan Salma M. , Aqeela Fatima H. , Najem Mohamed Y. , Altohami Fatima A. 
Published: November 2021

PurposeThis paper aims to investigate the potential application of Balanites aegyptiaca bark powder (BABP) for removing a basic textile dye, methylene blue (MB), from aqueous solutions.Design/methodology/approachThe biosorbent (BABP) was characterized using Fourier transform infrared spectroscopy (FTIR) and point of zero charge (pHPZC). Batch mode was selected to study the biosorption of MB onto BABP surface at different experimental conditions (shaking speed, contact time, initial solution pH, ionic strength, solution temperature, biosorbent dosage and initial dye concentration). Besides, the reusability of BABP for MB biosorption was also examined.FindingsThe biosorption results revealed that approximately 96% of MB was removed successfully at the optimized operational conditions. Pseudo-second-order and Langmuir models, respectively, better described the adsorption kinetics and isotherms. The monolayer biosorption capacity (qmax) for MB was about 97.09 mg/g. According to thermodynamics findings, the MB biosorption onto BABP is an exothermic and spontaneous process. The results demonstrate that BABP can be considered as potential eco-friendly, readily available and low-cost biosorbent for hazardous textile dyes removal from water bodies and also provides a promising method for minimization of agricultural solid wastes (e.g. plant barks).Originality/valueThe utilization of Balanites aegyptiaca bark powder (BABP), solid waste material, as low-cost and eco-friendly biosorbent for the removal of hazardous basic textile dye (methylene blue) from the aquatic environment.
A sociology of precision‐in‐practice: The affective and temporal complexities of everyday clinical care
Authors: Kenny Katherine , Broom Alex , Page Alexander , Prainsack Barbara , Wakefield Claire E. , Itchins Malinda , Lwin Zarnie , Khasraw Mustafa 
Published: November 2021

AbstractThe idea of ‘precision medicine’, which has gained increasing traction since the early 2000s, is now ubiquitous in health and medicine. Though varied in its implementation across fields, precision medicine has raised hopes of revolutionary treatments and has spurred the proliferation of novel therapeutics, the alteration of professional trajectories and various reconfigurations of health/care. Nowhere is the promise of precision medicine more apparent, nor further institutionalised, than in the field of oncology. While the transformative potential of precision medicine is widely taken for granted, there remains scant attention to how it is being experienced at the coalface of care. Here, drawing on the perspectives of 54 cancer care professionals gleaned through eight focus group discussions in two hospitals in Australia, we explore clinicians’ experiences of the day‐to‐day dynamics of precision‐in‐practice. We illustrate some of the affective and temporal complexities, analysed here under the rubrics of enchantment, acceleration and distraction that are emerging alongside the uptake of precision medicine in the field of oncology. We argue that these complexities, and their dis/continuities with earlier iterations of cancer care, demonstrate the need for sociological analyses of precision medicine as it is being implemented in practice and its varied effects on ‘routine’ care.
Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association
Authors: GREEN JEREMIAH , LOUIS HENOCK , SANI JALAL 
Published: November 2021

ABSTRACTWe provide evidence that the documented weakening of the accrual–cash flow association results not from a loss of accrual accounting usefulness per se, but from the deviation from accrual accounting as it relates to intangible investments. More specifically, the weakening of the negative association is driven by the combined effects of (1) increasing intangible investments, (2) the practice of expensing rather than capitalizing intangible investments, and (3) scaling accruals and cash flows by book value of assets, which are understated for intangible‐intensive firms. Treating intangible expenditures as capitalized investments and scaling accruals and cash flows by market value of equity, which reflects the value of intangible investments, (1) substantially strengthens the negative association between accruals and cash flows and (2) practically eliminates the apparent weakening trend in the association.
Metabolic engineering strategies of de novo pathway for enhancing 2′‐fucosyllactose synthesis in Escherichia coli
Authors: Li Mengli , Li Chenchen , Hu Miaomiao , Zhang Tao 
Published: November 2021

Summary2′‐Fucosyllactose (2′‐FL), one of the most abundant human milk oligosaccharides (HMOs), is used as a promising infant formula ingredient owing to its multiple health benefits for newborns. However, limited availability and high‐cost preparation have restricted its extensive use and intensive research on its potential functions. In this work, a powerful Escherichia coli cell factory was developed to ulteriorly increase 2′‐FL production. Initially, a modular pathway engineering was strengthened to balance the synthesis pathway through different plasmid combinations with a resulting maximum 2′‐FL titre of 1.45 g l−1. To further facilitate the metabolic flux from GDP‐l‐fucose towards 2′‐FL, the CRISPR‐Cas9 system was utilized to inactivate the genes including lacZ and wcaJ, increasing the titre by 6.59‐fold. Notably, the co‐introduction of NADPH and GTP regeneration pathways was confirmed to be more conducive to 2′‐FL formation, achieving a 2′‐FL titre of 2.24 g l−1. Moreover, comparisons of various exogenous α1,2‐fucosyltransferase candidates revealed that futC from Helicobacter pylori generated the highest titre of 2′‐FL. Finally, the viability of scaled‐up production of 2′‐FL was evidenced in a 3 l bioreactor with a maximum titre of 22.3 g l−1 2′‐FL and a yield of 0.53 mole 2′‐FL mole−1 lactose.
Synthetic spatial patterning in bacteria: advances based on novel diffusible signals
Authors: Oliver Huidobro Martina , Tica Jure , Wachter Georg K. A. , Isalan Mark 
Published: November 2021

SummaryEngineering multicellular patterning may help in the understanding of some fundamental laws of pattern formation and thus may contribute to the field of developmental biology. Furthermore, advanced spatial control over gene expression may revolutionize fields such as medicine, through organoid or tissue engineering. To date, foundational advances in spatial synthetic biology have often been made in prokaryotes, using artificial gene circuits. In this review, engineered patterns are classified into four levels of increasing complexity, ranging from spatial systems with no diffusible signals to systems with complex multi‐diffusor interactions. This classification highlights how the field was held back by a lack of diffusible components. Consequently, we provide a summary of both previously characterized and some new potential candidate small‐molecule signals that can regulate gene expression in Escherichia coli. These diffusive signals will help synthetic biologists to successfully engineer increasingly intricate, robust and tuneable spatial structures.
Dark side of cyanobacteria: searching for strategies to control blooms
Authors: Huertas María José , Mallén‐Ponce Manuel J. 
Published: November 2021

SummaryCyanobacteria are ecologically one of the most prolific groups of photosynthetic prokaryotes in marine and freshwater habitats. They are primary producer microorganisms and are involved in the production of important secondary metabolites, including toxic compounds such as cyanotoxins. Environmental conditions promote massive growth of these microbes, causing blooms that can have critical ecological and public health implications. In this highlight, we discuss some of the approaches being addressed to prevent these blooms, such as control of nutrient loading, treatments to minimize growth or monitoring interactions with other species.