Purpose This research paper explores the transformative potential of Industry 5.0 for
environmental, social and governance (ESG) factors within corporate settings. This study …

Purpose This paper aims to review the relevant forensic accounting research (FAR) around
the world and suggests avenues for future research in forensic accounting …

Corporate governance is a field that is attracting great attention in the world due to its
importance to the destiny of enterprises. More importantly, in the context of escalating …

Purpose Happiness at work is a critical element of workers' performance; in this sense, it is
necessary to analyse the conditions that increase employees' subjective well-being …

Purpose The purpose of this paper is to understand if forensic accounting techniques and
tools could contribute to the deterrence of fraud in financial statements, considering the …

Purpose The purpose of this paper is to evaluate the negative impacts of the Coronavirus
Disease-2019 (COVID-19) emergency on small-and medium-sized enterprises'(SMEs) …

Purpose This paper aims to explore the joint role of forensic accounting and corporate
governance in enhancing internal control effectiveness. Design/methodology/approach The …

Purpose The purpose of this paper is to examine the Board of Directors' characteristics and
their impact on the financial soundness of Islamic banks. Design/methodology/approach …

Open Innovation (OI) models have been studied in many fields. However, the challenges
and opportunities of a possible OI paradigm application in external auditing have been …

The main purpose of this study is to determine whether forensic accounting is an effective
tool for preventing fraud. To conduct a comprehensive analysis, the research examines …