bluuebunny/crossref_metadata_2025_split huggingface dataset:
The development of the European Union auditing research over the past decade: a systematic literature review and future research opportunities
Authors: Hassan Mohammed Ibrahem Ali , Borbély Katalin , Tóth Árpád 
Published: September 2024

Purpose
The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.

Design/methodology/approach
Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023.

Findings
The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality.

Research limitations/implications
The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers.

Practical implications
This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes.

Originality/value
To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.
Intention to adopt mobile payment during the COVID-19 pandemic
Authors: Ali Omar , Zaidi Syed Faizan Hussain , Thanasi-Boçe Marsela 
Published: September 2024

Purpose
The main purpose of this research study is to investigate and examine the factors that might influence the intention to adopt and use mobile payment and their relationships during the COVID-19 pandemic.

Design/methodology/approach
This research study used both mobile payment adoption literature, The Technology Adoption Model and Unified Theory of Acceptance and Use of Technology, to propose a conceptual framework for mobile payment adoption. Quantitative method is used in which 306 participants responded to an online survey to validate the proposed conceptual framework.

Findings
The introduced integrated model embraced perceived risk, transaction transparency, mobile payment usefulness, social influence, performance expectation as independent variables and usage continuation intention to adopt mobile payment as the dependent variable. The results from data analysis have statistically revealed significant relationships and a positive impact of perceived risk, mobile payment usefulness, social influence and performance expectation. Also, the results identified a negative impact for the transaction transparency factor. As this research study is conducted at a later stage of the COVID-19 pandemic, it adds value to the existing literature by providing insights to business managers on the factors influencing mobile payment usage and other implications related to increasing the market potential for businesses in the new normality of the coronavirus pandemic.

Originality/value
This paper offers a combination conceptual framework of mobile payment adoption based on a literature review on mobile payment adoption from information systems perspective. It adapts integrated model to establish a more comprehensive innovation adoption framework for mobile payment.
Remarkable lives – Victoria Claire in conversation with Robert Hurst
Authors: Claire Victoria , Hurst Robert 
Published: September 2024

Purpose
The purpose of this paper is to share Victoria Clare’s story.

Design/methodology/approach
Victoria wrote a biography of her experiences. Robert then asked a series of questions from the perspective of a mental health academic.

Findings
Victoria shared stories from her life, and how her experiences have shaped her life and herself.

Research limitations/implications
Narratives such as this give us an overview of only a single person’s experiences. However, they allow the person with lived experience to explore their story in depth.

Practical implications
What Victoria has written will give readers an insight into her life and experiences.

Social implications
There is so much to learn from a story like Victoria’s, especially in her approach to creativity.

Originality/value
This is Victoria’s own unique story. The value of this is apparent upon reading it.
Unlocking the relationship between authentic leadership and organizational citizenship behavior: the key roles of organizational support and identification
Authors: Jun Kiho , Hu Zhehua , Lee Joonghak 
Published: September 2024

Purpose
This study aims to identify the intermediate psychological mechanism – organizational identification – that links authentic leadership with follower’s organizational citizenship behavior (OCB). Moreover, it examines the moderating role of perceived organizational support (POS) in the relationship between authentic leadership and organizational identification.

Design/methodology/approach
This study uses a cross-sectional research design involving 356 employees from diverse corporations in South Korea. Data were collected using a structured questionnaire to measure perception of authentic leadership, organizational identification, POS and OCB.

Findings
The results indicate that organizational identification significantly mediates the relationship between the perception of authentic leadership and follower’s OCB. Furthermore, POS acts as a moderating variable, strengthening the relationship between authentic leadership and organizational identification. Specifically, followers who perceive strong support from their organization are more likely to develop a robust sense of organizational identification under authentic leadership, which in turn, enhances their OCB.

Originality/value
This study offers a novel integration of social identity theory and organizational support theory to examine how authentic leadership influences follower’s OCB. It is among the first to introduce organizational identification as an intermediary in this context and to investigate the moderating effect of POS. The findings provide valuable insights for managers aiming to cultivate a workplace culture that fosters organizational identification and citizenship behaviors, thereby enhancing organizational effectiveness. Future research directions are also highlighted.
The intention to share a sustainability communication about a tourism destination
Authors: Garcia de los Salmones Maria Del Mar , Herrero Angel , Martínez García de Leaniz Patricia 
Published: September 2024

Purpose
This paper aims to analyse the determinants of the intention to share a post about an environmental issue posted by a tourism destination on Facebook. The authors use the stimulus-organism-response (SOR) model as a theoretical framework and consider cognitive variables (destination social responsibility, tourist social responsibility and three types of congruence) as antecedents of emotions and of the tourists’ response (intention to share). Specific factors related to the social platform (attachment and active use of social media) are also included.

Design/methodology/approach
The model was tested for two destinations with different positioning (green tourism versus sun and beach). For the sampling strategy, the authors conducted an online poll targeting Facebook users who had undertaken at least one trip in the previous year. The sample consisted of 1,001 individuals.

Findings
The empirical evidence obtained indicates that consumer–cause congruence is the most important variable for explaining the intention to share the post for both destinations, with the destination–cause congruence being non-significant. The authors also observed that active participation on the social network stimulated the intention to share this specific content.

Originality/value
Unlike prior research, this paper examined consumer motivators for engaging with online corporate social responsibility content for tourism destinations, specifically focusing on destination social responsibility in sustainable tourism. The model also incorporates three types of congruence, revealing variations in their impact on explaining the intention to share sustainability-related posts.
Analysis of payment methods in merger and acquisition deals within the United Kingdom
Authors: Omotesho Akindele Babatunde , Obadire Ayodeji Michael 
Published: September 2024

Purpose
This study aims to examine the effects of payment methods used in mergers and acquisitions (M&A) conducted by UK companies spanning the period from 2007 to 2019.

Design/methodology/approach
The study used the estimated expected returns method to identify abnormal returns during the deal announcement period, applying event study analysis with both univariate and multivariate regression models to detect cumulative abnormal returns around the announcement timeframe.

Findings
The results show a short-term positive return increase for acquiring firms, controlling for deal-specific characteristics like target firm location and payment methods. The authors observed a preference for cash financing across domestic and cross-border transactions. Multivariate analysis revealed insignificance between payment methods and deal characteristics like cross-border acquisitions and diversification.

Research limitations/implications
The study’s focus on publicly traded firms in the UK and the absence of a comparative analysis across different regions and markets limits the sample size and may impact the generalizability of findings.

Practical implications
The study proposes three practical implications. Firstly, firms should tailor payment methods to each transaction, aligning with strategic goals to optimize value and mitigate risks. Secondly, decision-makers must prioritize comprehensive due diligence and strategic alignment throughout M&A processes to enhance success and maximize synergies. Finally, analysing broader strategic contexts and regulatory landscapes when structuring transactions enables goal attainment, such as market expansion or value creation.

Social implications
The study’s findings can promote transparency and accountability among corporate decision-makers in M&A transactions. Stakeholders can advocate for transparent decision-making processes, enhancing trust in corporate governance.

Originality/value
This study provides valuable insights into the impact of payment methods on shareholder value in M&A transactions involving UK companies, informing strategic decision-making and contributing to the understanding of corporate finance dynamics.
The concept that went viral: Using machine learning to discover charisma in the wild
Authors: Joosse Paul , Lu Yulin 
Published: September 2024

AbstractThe term “charisma” is recognized as sociology's most successful export to common speech. While sociologists habitually dismiss popular uses of the word, we address its vernacularity head on as a worthy object of study and as a potential resource for conceptual development. Using machine learning, we locate “charisma” within the wider discursive field out of which it arises (and continues to arise) across four corpora; namely: Weber’s major writings; social scientific research (123,531 JSTOR articles); and social media (“X”) posts containing of “charisma” (n=77,161) and its 2023 variant, “rizz” (n=85,869). By capturing meaning structures that discursively suspend “charisma” across multiple dimensions, we discern three spectra that help to distinguish charisma’s sociological and non‐sociological uses. Spectrum one differentiates perspectives which see charisma as having either a structural or individual‐level range of efficacy. Spectrum two differentiates indifferent/analytical perspectives on charisma from perspectives which see it as desirable but also morally conservative. Spectrum three differentiates between relational and individualized ontologies for charisma. We find that, rather than hewing closely to the Weberian formulation, social scientific uses exist in an intermediate position vis‐à‐vis these three spectra. Thus, scholars participate in what they otherwise criticize as charisma’s vulgarization. The article concludes with recommendations for how to constructively interact with ‘popular charisma.’
A conceptual refinement of ritual: The case of guanxi
Authors: Barbalet Jack 
Published: September 2024

AbstractInformal affective bonding through which social resources are deployed, known as guanxi, is significant in social, political, and economic relationships in present‐day China. Guanxi is sociologically understood as a form of social network and also as a type of social exchange. In addition, guanxi is regarded as a kind of or derived from ritual practices. Ritual aspects of guanxi are critically examined. The concept of ritual is distinguished from Confucian li, with which guanxi is often associated. Rituals held to be supportive of guanxi are examined, three distinct conceptualisations of ritual are identified, and ritual is differentiated from social practice, ceremony, and rite. Finally, emotions in guanxi ritual are briefly discussed, comparing Collins' approach with an account from the early Chinese theorist Xunzi.
Cytomegalovirus tracheobronchitis mimicking lung cancer progression in a patient with lung adenocarcinoma: A case report
Authors: Hong Green , Han Sung Joon , Kim Kyung‐Hee , Park Dongil , Chung Chaeuk 
Published: September 2024

AbstractCytomegalovirus (CMV) commonly infects immunocompromised individuals, such as cancer patients. We present a case involving a 60‐year‐old male with Stage 3A lung adenocarcinoma and chronic obstructive pulmonary disease (COPD) diagnosed with CMV tracheobronchitis, initially suspected as cancer progression. Treatment with ganciclovir led to partial improvement in symptoms of shortness of breath and cough, as well as bronchoscopic findings. However, due to ganciclovir‐induced neutropenia, the therapy was switched to foscarnet. Distinguishing between cancer progression and infectious tracheobronchitis through physical examination and chest CT scans remains challenging. In lung cancer patients presenting with airway and bronchial narrowing along with ulcerative mucosal lesions, CMV infection should be considered. A bronchoscopic biopsy is crucial for accurate diagnosis and determining the appropriate treatment in these patients.
Experimental evaluation of an artificial anal sphincter based on biomechanical compatibility
Authors: Wang Minghui , Zhou Wei , Liu Yunlong , Yu Hongliu 
Published: September 2024

AbstractBackgroundThe artificial anal sphincter is a device used to treat patients with fecal incontinence who are unable to control their bowel movements on their own. Long‐term morphological changes in the tissue surrounding the artificial anal sphincter can cause biomechanical compatibility problems, which seriously affect the clinical application of the artificial anal sphincter.MethodsIn this paper, the superelasticity of shape memory alloys was utilized to design and fabricate a biomechanically compatible constant force clamping artificial anal sphincter. An in vitro simulation system was constructed to verify the effectiveness, safety, and constant force characteristics of the artificial anal sphincter.ResultsThe experimental results demonstrated that the artificial anal sphincter could be effectively closed with no leakage of the liquid‐like intestinal contents, which are most likely to leak. The pressure of the artificial anal sphincter on the intestinal tube gradually increased and eventually became constant during closure, and the pressure value was always less than the intestinal blood supply pressure threshold.ConclusionsIn this paper, we designed an artificial anal sphincter based on biomechanical compatibility and the corresponding in vitro simulation experimental program and preliminarily verified the effectiveness, safety, and constant force characteristics of the artificial anal sphincter.
Leucocytosis during induction therapy with all‐trans‐retinoic acid and arsenic trioxide in acute promyelocytic leukaemia predicts differentiation syndrome and treatment‐related complications
Authors: Cicconi Laura , Bisegna Marialaura , Gurnari Carmelo , Fanciullo David , Piciocchi Alfonso , Marsili Giovanni , Minotti Clara , Scalzulli Emilia , Mandelli Bianca , Guarnera Luca , Perrone Salvatore , Ortu La Barbera Elettra , Mecarocci Sergio , Biagi Annalisa , Cenfra Natalia , Corbingi Andrea , Scerpa Maria Cristina , Venditti Adriano , Martelli Maurizio , Voso Maria Teresa , Breccia Massimo , Pulsoni Alessandro 
Published: September 2024

SummaryAll‐trans‐retinoic acid (ATRA) and arsenic trioxide (ATO) represent the standard of care for low‐intermediate risk acute promyelocytic leukaemia (APL). Leucocytosis during induction with ATRA‐ATO represents a common complication with an incidence of up to 60%. To identify predictive factors for this complication, we studied a cohort of 65 low‐intermediate risk APL patients treated with ATRA‐ATO in three highly specialized Italian centres. Overall, 39/65 (60%) patients developed leucocytosis, with a peak in leucocyte count being most frequent in the second week from diagnosis. All cases were successfully managed with hydroxyurea. Predictive factors for leucocytosis in univariate analysis were lower platelet counts (odds ratio [OR] 0.98, 0.97–1.00, p = 0.018), lower fibrinogen levels (OR 0.36, 0.17–0.66, p = 0.003), higher bone marrow blast infiltration (OR 1.03, 1.01–1.07, p = 0.021) and CD117 expression by flow (OR 1.04, 1.01–1.08, p = 0.012). Multivariate analysis confirmed lower levels of fibrinogen at diagnosis as the strongest predictive factor for the development of leucocytosis (OR 0.36, 0.15–0.72, p = 0.009). Differentiation syndrome (DS) occurred only in patients developing leucocytosis showing a strict correlation with rising leucocytes counts (16/39 vs. 0/26, p < 0.001). In addition, other treatment‐related complications including QTc prolongation, cardiac events, liver, and haematological toxicities were significantly more frequent in patients experiencing leucocytosis (22/39 vs. 3/26, p < 0.001). In conclusion, APL patients undergoing ATRA‐ATO therapy with lower fibrinogen levels and platelet counts at diagnosis and with a massive bone marrow blast infiltrate should be carefully monitored for the development of leucocytosis during induction. DS and other treatment‐related complications seem to occur almost exclusively in patients developing leucocytosis, who should necessarily receive DS prophylaxis and more intensive monitoring and supportive therapy to prevent treatment complications.
Readiness for behaviour change after gestational diabetes mellitus: A prospective cohort study
Authors: Sarma Shohinee , Bhatia Dominika , Yu Christina , Wu Wei , Lowe Julia , Ray Joel , Feig Denice S. , Lipscombe Lorraine L. 
Published: September 2024

AbstractAimsWomen with gestational diabetes mellitus (GDM) have a high risk of developing type 2 diabetes (T2D). Readiness for behaviour change to mitigate this risk may be low after pregnancy and may further decrease over time without appropriate interventions. This study aimed to evaluate readiness for behaviour change in the first and second postpartum years in women with recent GDM to determine the best timing for lifestyle interventions to prevent T2D.MethodsThis study included a subset of women with GDM between 2009 and 2013 in Ontario, Canada from a larger prospective cohort study who completed a survey in the first and second postpartum years (N = 329). The primary outcome was stage of readiness for behaviour change for diet and physical activity, compared between the first and second postpartum years.ResultsThe mean age was 34.3 ± 4.4 standard deviation (SD) years and mean pre‐pregnancy body‐mass index (BMI) was 26.7 ± 6.9 kg/m2. In the first postpartum year, 86% of women reported a pre‐action stage of change, which was 87% by the second postpartum year (p = 0.646). Non‐Caucasian ethnicity was associated with lower odds of being in the action stage of readiness for behaviour change overall and for physical activity in both time periods.ConclusionsMost postpartum women with recent GDM are in a pre‐action stage of change after delivery, which does not increase by the second postpartum year. Behavioural interventions should continue to be prioritized in postpartum women with GDM to optimize this slim window of opportunity for T2D prevention.
‘Knock down the brain’: a nonlinear analysis of electroencephalography to study the effects of sub‐concussion in boxers
Authors: De Donato Renato , Maiorana Natale Vincenzo , Vergari Maurizio , De Sandi Angelica , Naci Anisa , Aglieco Giada , Albizzati Tommaso , Guidetti Matteo , Ferrara Rosanna , Bocci Tommaso , Barbieri Sergio , Ferrucci Roberta , Priori Alberto 
Published: September 2024

AbstractBackground and purposeBoxing is associated with a high risk of head injuries and increases the likelihood of chronic traumatic encephalopathy. This study explores the effects of sub‐concussive impacts on boxers by applying both linear and nonlinear analysis methods to electroencephalogram (EEG) data.MethodsTwenty‐one boxers were selected (mean ± SD, age 28.38 ± 5.5 years; weight 67.55 ± 8.90 kg; years of activity 6.76 ± 5.45; education 14.19 ± 3.08 years) and divided into ‘beginner’ and ‘advanced’ groups. The Montreal Cognitive Assessment and the Frontal Assessment Battery were administered; EEG data were collected in both eyes‐open (EO) and eyes‐closed (EC) conditions during resting states. Analyses of EEG data included normalized power spectral density (nPSD), power law exponent (PLE), detrended fluctuation analysis and multiscale entropy. Statistical analyses were used to compare the groups.ResultsSignificant differences in nPSD and PLE were observed between the beginner and advanced boxers, with advanced boxers showing decreased mean nPSD and PLE (nPSD 4–7 Hz, p = 0.013; 8–13 Hz, p = 0.003; PLE frontal lobe F3 EC, p = 0.010). Multiscale entropy analysis indicated increased entropy at lower frequencies and decreased entropy at higher frequencies in advanced boxers (F3 EC, p = 0.024; occipital lobe O1 EO, p = 0.029; occipital lobe O2 EO, p = 0.036). These changes are similar to those seen in Alzheimer's disease.ConclusionNonlinear analysis of EEG data shows potential as a neurophysiological biomarker for detecting the asymptomatic phase of chronic traumatic encephalopathy in boxers. This methodology could help monitor athletes' health and reduce the risk of future neurological injuries in sports.