This study examines the relationship between auditing factors and earnings management practices. Specifically, it inves- tigates the effects of audit opinion and audit firm size on earnings management. The methodology is a combination of qualitative and quantitative analyses. We constructed...

Purpose The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market. Design/methodology/approach In terms of methodology, this study adopts a mixed approach based on both inductive and deductive...

Using panel data from 63 countries in 2005-2021 and the generalised method of moments, this paper examines the impact of industrial robot utilisation on employment. Results show a 1 % increase in new industrial robot installations per 10,000 workers reduces the unemployment rate by 0.037 %-0.039...

Purpose This study aims to examine a comprehensive model for the concurrent effects of tourists’ sustainability concerns, social norms, frugality and awareness of the UN’s sustainable development goals (SDGs) on sustainable travel behavior (STB), with sustainability in this case extending...