bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does KAM disclosure make a difference in emerging markets? An investigation into audit fees and report lag
Authors: Baatwah Saeed Rabea , Almoataz Ehsan Saleh , Omer Waddah Kamal , Aljaaidi Khaled Salmen 
Published: August 2022

PurposeThis study investigates the consequences of the key audit matter (KAM) disclosure requirement by considering two salient audit proxies: audit fees and audit report lag. This investigation is relevant because most auditors worldwide are required to expand their audit report including discussion on key matters faced in the audit engagement. However, the emerging literature on the implications of KAM is inconclusive.Design/methodology/approachUsing a distinctive dataset of 601 year-observations for firms listed on the Omani capital market over 2012–2019, this study employs pooled panel data regression with robust standard error.FindingsResults indicate that auditors increased their fees considerably during the period of KAM but substantially shortened audit report lag. Conversely, using the KAM period as a sample, the authors find marginal or insignificant evidence for the effect of the number of KAM on both proxies. In additional analyses, this study shows that entity-level risk KAM is associated with higher fees and shorter audit report lag, while KAM related to account-level risk does not have the same effect. Interestingly, it is observed that KAM disclosure is strongly associated with higher fees and high-quality audit even when the auditors issue their report in a shorter time.Originality/valueThis study contributes to the limited research examining the consequences of KAM in emerging markets. It is also the first to show that KAM is associated with shorter audit report lag.
A novel Internet of Things and federated learning-based privacy protection in blockchain technology
Authors: Alotaibi Shoayee Dlaim 
Published: August 2022

Purpose
Be that as it may, BC is computationally costly, has restricted versatility and brings about critical transmission capacity upward and postpones, those seems not to be fit with Internet of Things (IoT) setting. A lightweight scalable blockchain (LSB) which is improved toward IoT necessities is suggested by the authors and investigates LSB within brilliant house setup like an agent model to enable more extensive IoT apps. Less asset gadgets inside brilliant house advantage via any unified chief which lays out common units for correspondence also cycles generally approaching and active solicitations.

Design/methodology/approach
Federated learning and blockchain (BC) have drawn in huge consideration due to the unchanging property and the relevant safety measure and protection benefits. FL and IoT safety measures’ difficulties can be conquered possibly by BC.

Findings
LSB accomplishes fragmentation through shaping any overlaid web with more asset gadgets mutually deal with a public BC and federated learning which assures complete protection also security.

Originality/value
This overlaid is coordinated as without error bunches and reduces extra efforts, also batch leader will be with answer to handle commonly known BCs. LSB joins some of advancements which also includes computations related to lesser weighing agreement, optimal belief also throughput regulatory body.
In-depth and feedback analysis of the relationship between human activities, the environment and economic growth in Africa
Authors: Beyene Sisay Demissew 
Published: August 2022

PurposeThe literature argues that human activities are responsible for environmental pollution and world climate change. Africa is the second-largest continent by population and its socio-economic conditions are adversely affected by climate change due to environmental pollution. Therefore, this study investigates the relationship between human activities, the environment and the economic growth of 38 African countries from 2000 to 2018.Design/methodology/approachThis study employs a simultaneous equations model called Seemingly unrelated regression.FindingsHuman capital development (HDI) and environmental health (EH) have a positive and non-linear relationship, while HDI and ecosystem vitality (EV) are negative and non-linear. The relationship between gross domestic product per capita (GDPPC) and EH is negative and non-linear. However, the GDPPC-EV link is insignificant. Trade openness (TO) and EV have a negative and non-linear relationship, but trade significantly improves EH. Urbanisation-EV relationship is positive and non-linear. However, urbanisation significantly reduces EH. Technology has a positive and non-linear relationship with EH and EV. The study also found that EH and EV positively affects the economy.Originality/valueThis is the first study to analyse the most concerned countries in-depth. Thus, it provides appropriate and sound policies that consider the unique characteristics of the nations. Moreover, it uses a robust estimation technique that overcomes the endogeneity problem and offers insight into the relationship between the variables, including the feedback effect of the environment on growth.
LGBT tourist decision-making and behaviours. A study of Millennial Italian tourists
Authors: Monaco Salvatore 
Published: August 2022

PurposeSociological researches about tourism of lesbian, gay, bisexual and transgender (LGBT) people are growing in number. These studies are carried out mainly in Anglo-Saxon countries, although nowadays tour operators, travel agencies, cruise and airline companies have started to reserve more and more services and promotions to this group of travellers all around the world. To fill this gap, the paper presents the results of a research that involved 650 Italian LGBT Millennial travellers.Design/methodology/approachUsing the exploratory technique of multiple correspondence analysis, the research focussed on the study of decision-making processes, finding out the factors that drive young LGBT people to prefer one destination over the others, distinguishing motivations between pull and push factors.FindingsFor Italian LGBT Millennials, tourism means more than just recreation. Tourism could also represent a strategy that gives them temporary escape from social prejudice and inequality, since tourist experiences provide an opportunity to re-build LGBT people' sexual identity and enjoy social freedom that LGBT people are deprived of whilst being at home.Originality/valueThe analysis allowed to underline some differences. Even if LGBT people share the burden of being as a member of a sexual and gender minority, LGBT people attribute a slightly different meaning to tourism, considering distinct push and pull factors.
Executing a destination branding strategy: Louisville Tourism’s Urban Bourbon Trail
Authors: Ford Robert C. , Bowen John T. , Yates Stacey 
Published: August 2022

Purpose
The purpose of this study is to add new insights into the discussion of how a city’s destination marketing organization (DMO) can apply operant resources to act upon its operant resources to create, market and manage a unique brand over time.

Design/methodology/approach
The study uses an abductive approach to advance understanding of how to execute a branding strategy that evolves over time while strategically curating its unique and valued resources. This understanding is based on an in-depth review of Louisville’s branding journey, including written documents and interviews with people involved in building the branding strategy.

Findings
This paper presents a model to help destinations focus on how to create, market and manage the delivery of a branded ecosystem that capitalizes on its resources. The study adds new insights into how DMOs can curate a destination’s resources into an ecosystem that delivers its brand promise over time.

Originality/value
The study introduces the idea of ecotopes to expand an understanding of tourism ecosystems, it presents the concept of a customer journey to depict a destination’s branding strategy, incorporates Barney’s Resource Based Theory (Barney & Clark, 2007) into the process of creating a destination’s brand and applies Barnard’s (1938) classic Acceptance Theory of Authority to explain how DMOs can execute a destination’s branding strategy.
Reactivity in measuring sensitive online behavior
Authors: Keusch Florian , Bach Ruben , Cernat Alexandru 
Published: August 2022

PurposeDigital trace data provide new opportunities to study how individuals act and interact with others online. One advantage of this type of data is that it measures behavior in a less obtrusive way than surveys, potentially reducing measurement error. However, it is well documented that in observational studies, participants' awareness of being observed can change their behavior, especially when the behavior is considered sensitive. Very little is known regarding this effect in the online realm. Against this background, we studied whether people change their online behavior because digital trace data are being collected.Design/methodology/approachWe analyzed data from a sample of 1,959 members of a German online panel who had consented to the collection of digital trace data about their online browsing and/or mobile app usage. To identify reactivity, we studied change over time in five types of sensitive online behavior.FindingsWe found that the frequency and duration with which individuals engage in sensitive behaviors online gradually increases during the first couple of days after the installation of a tracker, mainly individuals who extensively engage in sensitive behavior show this pattern of increase after installation and this change in behavior is limited to certain types of sensitive online behavior.Originality/valueThere is an increased interest in the use of digital trace data in the social sciences and our study is one of the first methodological contributions measuring reactivity in digital trace data measurement.
Understanding customer satisfaction of augmented reality in retail: a human value orientation and consumption value perspective
Authors: Wang Weisha , Cao Dongmei , Ameen Nisreen 
Published: August 2022

PurposeWhile customer perceived augmented reality (AR) values have generally enhanced customer experience, AR value would be appreciated the most by a consumer segment that remains unexplored. Drawing from human value orientation theory and consumption value theory, this research proposes a new model analysing the effects of human value orientation (openness to change, conservation, self-transcendence, and self-enhancement) on perceived AR values (playful, social, visual appeal, usability) and subsequently the effects on customer satisfaction.Design/methodology/approach:The authors employed a two-step online data collection. The first step was to identify those who had used retailers' AR applications, who were then invited to participate in the full survey in the second step. A sample of 253 AR technology users' data was analysed using partial least square and structural equation modelling.FindingsThe results reveal that each human value orientation is associated with its unique perceived AR values and that various perceived AR values influence customer satisfaction differently.Originality/valueThis study shows the pivotal role human value orientation plays in influencing customer perceived AR values and their impacts on customer satisfaction. The findings offer key implications for digital marketing segmentation.
Everyday technology to support basic communication and leisure of individuals with extensive neuro-motor and speech impairments
Authors: D'Amico Fiora , Boscia Filippo , Cannone Andrea , Alberti Gloria , Lancioni Giulio 
Published: August 2022

PurposeThe study was to develop and test a new technology-aided program to support basic communication and leisure of people with extensive neuro-motor and speech impairments.Design/methodology/approachThe study was carried out according to a non-concurrent multiple baseline design across three participants. During the intervention, the participants used the new program. This relied on a smartphone, a tablet, and radio frequency identification tags, and allowed the participants to make communication and leisure choices via small hand movements. Communication choices involved the possibility of sending messages or making telephone calls to preferred persons. Leisure choices involved the possibility of accessing preferred music, comedy, and sport or television shows.FindingsDuring the intervention, the participants were highly successful in activating communication and leisure events independently. They had mean cumulative engagement times of about 7–8.5 min per 10-min session.Originality/valueThe new program is easily accessible and affordable in terms of the technology components involved and appears highly suitable and friendly for individuals who have only limited hand movement.
Promoting small family businesses through OCOP program and tourism activities in rural areas in Vietnam: the case of Bac Giang province
Authors: Le Anh Thi Phuong , Kunasekaran Puvaneswaran , Ravagan Neethiahnanthan Ari , Le Hung Ngoc , Nguyen Tuan Thanh , Luong Thang Vu 
Published: August 2022

PurposeOne Commune One Product (OCOP) program, a rural economic development program in Vietnam, aims to empower local communities for sustainable social and economic welfare development, protect the environment and preserve tradition. This study aims to employ this program associated with tourism to support small family businesses in rural areas cost-effectively.Design/methodology/approachThis study used the geographic location mapping method to design tourist routes that connect tourism resources with OCOP producers. A stakeholder approach was employed to identify suggested practical works that need to be implemented while developing this tourism initiative.FindingsFour rural districts of Bac Giang Province, a northern province in Vietnam known as the place of various indigenous people live and traditional craft villages. Many cultural and historical tourist sites have been chosen as sample areas for this study. By using Google map, based on the Bac Giang Tourist Map and a list of recognized OCOP products in Bac Giang Province, main tourist sites (16 locations) and small family businesses (known as cooperatives and households) that have OCOP products (17 places) in the four districts have been identified. Four notable tourist routes have been formed to propose four thematic tours (two 1-day tours and two 2 days-1 night homestay tours). Suggestions for related stakeholders to ensure the sustainability of this initiative are provided.Research limitations/implicationsThis study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam. The outcome of this study is in line with the stakeholder theory emphasizing the systematic connection of various stakeholders such as employees, suppliers, local communities, government agencies and others towards complex business sustainability. The results of the study cannot conclude the small family businesses in Vietnam because it adopts geographic location mapping alone. Moreover, this study focused on OCOP programs only. Future research can use other methods of primary data collection, especially from tourists' perspectives. Data triangulation can be done to explore and verify the tourist routes that have been formed according to the four thematic tours proposed. Future research could also compare hotels managed by family businesses with non-family businesses.Originality/valueThis study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam.
Modelling perceived risk in blockchain enabled supply chain utilizing fuzzy-AHP
Authors: Dua Sagar , Sharma Mohita Gangwar , Mishra Vinaytosh , Kulkarni Sourabh Devidas 
Published: August 2022

Purpose
Blockchain has been considered a disrupting technology that can add value in various supply chains differently. The provenance framework matches the four blockchain capabilities of traceability, certifiability, trackability and verifiability to the five generic risks, namely, the financial risk, psychological risk, social risk, physical risk and performance risk. This will help in uncording which specific risk gets mitigated by the use of blockchain in a specific supply chain.

Design/methodology/approach
This study illustrates four supply chains, namely, pharmaceutical industry, fast moving consumer goods industry, precious metal and automotive industry, and maps the risks associated with them to the provenance framework wherein the applicability of blockchain is mapped. Fuzzy analytical hierarchical processing (F-AHP) is used to rank the risks in the supply chain.

Findings
Blockchain capabilities can elevate the provenance knowledge leading to assurance in terms of origin, authenticity, custody and integrity to mitigate the supply chain risks. Present work highlights the thrust areas across various supply chains and identifies the risk priority tasks aligning the contextual supply chain risks. This study has covered five major risk perceptions. This study contributes to the literature on blockchain, customer perceived risk, provenance and supply chain.

Practical implications
This methodology can be adopted to understand and market the application of blockchain in a supply chain. It brings the marketers and marketing perspective to the supply chain. Exhaustive risk perception can be included to get more comprehensive data on mapping the risks along different supply chains. Vertical extensions of this work can be consideration of other supply chains including dairy, fruits and vegetables, electronics and component assemblies to derive the comprehensive framework for mapping risk perceptions and thereby supply chain risk mitigation through blockchain technology.

Originality/value
This linkage between blockchain, perceived risk, applications in the supply chain and a tool to convince the customers about the blockchain applicability has not been discussed in the literature. Adopting the multi-criteria decision-making F-AHP approach, this study attempt to rank the risks and stimulate conversations around a common framework for multiple sectors.
“I alone can fix it”: is social courage a bright side of narcissism?
Authors: Howard Matt C. , Forde Wade , Whitmore Jacob , Lambert Elise V.Z. 
Published: August 2022

PurposeNarcissism is characterized by grandiosity, and it is included in the Dark Triad with Machiavellianism and psychopathy. Narcissism relates to many detrimental outcomes, but a growing stream of research has investigated beneficial outcomes of the Dark Triad. The authors continue this stream of research by assessing the relation of narcissism with social courage behaviors, which are prosocial actions with personal social risks. The authors propose that this relation is mediated by self-deceptive enhancement and subjective invulnerability and also test these relations while including the other Dark Triad dimensions.Design/methodology/approachThe authors perform two survey studies to investigate our research questions. The first utilizes a cross-sectional approach, whereas the second utilizes a time-separated approach.FindingsThe results of this study show that narcissism has an indirect effect on social courage via both mediators, and it also produced a significant direct effect. Machiavellianism and psychopathy did not produce any reliable effects on social courage – whether direct or indirect.Practical implicationsThe authors support that a “dark” trait relates to a “bright” outcome, but also that a bright outcome relates to a dark trait. These findings link the narcissism and social courage to novel theoretical frameworks, such as those associated with ethical decision making and self-regulation, which opens many directions for future research on both constructs.Originality/valueThe current article addresses two recent calls for novel research: the study of courage as well as positive outcomes of negative traits. It also adds much-needed nuance to current research on narcissism and courage.
Bibliometrics-based visualization analysis of knowledge-based economy and implications to environmental, social and governance (ESG)
Authors: Pu Ruihui , Chankoson Thitinan , Dong Rebecca Kechen , Song Lingxi 
Published: August 2022

PurposeThis study brings knowledge economy and sharing to advance environmental, social and governance (ESG). Nevertheless, knowledge economy is a broad research field and dynamic phenomenon. To fill this lacuna, the purpose of this study is to build a link between the literature field of knowledge economy and sharing to advance each ESG limitation. To achieve this aim, the authors have (1) presented the prevailing state of research on the literature field of knowledge economy and sharing and (2) provided future research avenues for understanding the ESG.Design/methodology/approachTherefore, this study has conducted a bibliometrics-based visualization analysis of literature data of 169 publications in knowledge economy field from 2010 to 2020. The authors classify findings into five clusters mapping the evolution of knowledge economy.FindingsThe analytical findings indicate the linkages between these clusters with ESG, as well as the application of knowledge economy to advance ESG limitations. This study offers future research implications for knowledge management scholars and managerial suggestions to ESG practitioners.Originality/valueESG is a newly emerging investment concept and corporate evaluation standard aiming at exploring a sustainable development path and striking a balance between commercial value and corporate social responsibility. But the status quo indicates identical ESG limitations due to the board of directors’ limited knowledge capacity, inconsistent and ununified ESG measurement and a lack of ESG information. In parallel, knowledge economy has increasingly created a huge higher rate of return and benefits towards this disruptive society. This study brings knowledge economy and sharing to advance ESG. Nevertheless, knowledge economy is a broad research field and dynamic phenomenon.
How empathetic leadership communication mitigates employees' turnover intention during COVID-19-related organizational change
Authors: Yue Cen April , Thelen Patrick D. , Walden Justin 
Published: August 2022

PurposeThe novel coronavirus (COVID-19) outbreak thrust a spotlight on organizational leaders and the challenges that employees face during periods of organizational change. The purpose of the current study is to examine the influence of empathetic supervisor communication on employee turnover intention and the mediating role of affective trust toward supervisors and employee–organization relationship (EOR) quality. Informed by the social exchange theory and EOR literature, the authors develop a model in which affective trust toward supervisors and EOR quality mediates the relationship between empathetic supervisor communication and employee turnover intention.Design/methodology/approachThis study recruited 417 employees based in the USA through an online panel operated by a professional survey company. Data collection that followed a quota sampling procedure lasted for about three weeks in October 2020. The authors used structural equation modeling to test the study hypotheses.FindingsThe findings of this study indicated that the extent to which supervisors adopted empathetic communication during organizational change had considerable repercussions on their supervisees' affective trust toward supervisors, relationship perception toward their organizations, and ultimately, their turnover intention.Originality/valueThis study is among the first that identifies empathetic communication as a pivotal force in driving employees' positive relational and behavioral reactions, reinforcing the growing expectation of supervisors in fulfilling communication functions during organizational change. Moreover, the authors contribute to understanding change management as an activity rooted in and enacted through communication between supervisors and subordinates. In addition, this study contributes to the organizational research of empathy during change.