We compare Transparency and Privacy in credit markets. A long-lived borrower, who has a risky investment opportunity, seeks loans from a sequence of short-lived lenders. Under Transparency, all the information about the past investment outcomes is shared among the future lenders, which helps the...

The United Kingdom's (UK) property markets are thought to be a common destination for corrupt and criminal assets and money laundering, with investment often through offshore shell companies. Following the Russian invasion of Ukraine in 2022, we study the impact of the introduction of a policy...

Advances in artificial intelligence and data analytics have notably expanded employers' monitoring and surveillance capabilities, facilitating the accurate observability of work effort. There is an ongoing debate among academics and policymakers about the productivity and broader welfare...

In the business environment, economic entities are aware of the importance of reporting transparency for them and their stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research trends. PRISMA method ("Preferred Reporting...

The digital revolution is transforming public financial management (PFM) by introducing technologies such as artificial intelligence (AI), blockchain, and big data analytics to improve efficiency, transparency, and accountability in government operations. This article explores the role of...

The digital revolution is transforming public financial management (PFM) by introducing technologies such as artificial intelligence (AI), blockchain, and big data analytics to improve efficiency, transparency, and accountability in government operations. This article explores the role of...

This study aimed to determine how research has highlighted greenwashing in supply chains by identifying emerging themes and pinpointing gaps that must be addressed in combating greenwashing in global supply chains. Using the PRISMA framework, 58 papers published up to 2024 were critically...

This study explores how corporate reputation and regulation influence the quantity and quality of non-financial information (NFI) disclosure. While internal drivers of NFI reporting are well-studied, external pressures remain underexplored. Analyzing Ibex35 firms (2015-2019) during Spain's...

Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...

Background: Organ transplants require proper monitoring and tracking. This research examines the adoption of blockchain in the organ supply chain to bring transparency and help patients avoid the fraud that may be faced in the organ transplant process. This study aims to develop a framework and...

Influencers need to balance their tolerance for negative and even insulting comments with followers' expectation of being approachable. When they decide to disable their comment section, they effectively prevent cyberbullying but also cut off consumers' highly valued method of voice expression....

Blockchain is an innovative solution for many supply chain (SC) issues. This study presents empirical and theoretical evidence to address the following research question: How can blockchain impact the information flow in SCs to enhance cyber resilience? The practice-based view provides...

Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...

In May 2025, the European Commission published a Roadmap outlining various measures aimed at phasing out all Russian pipeline gas and LNG imports into the EU. It was followed by a legislative Proposal in June, which stipulates firm prohibitions on importing Russian gas and providing long-term...

This paper quantifies the value of timely WTO notifications for Technical Barriers to Trade (TBTs). Using French firm-level export data, I find that advance notice halves the negative impact of TBTs on export participation, by reducing temporary exits and supporting entry, particularly among...