This study investigates whether audit tenure mandates—designed to curb managerial discretion—may unintentionally enable disguised opinion shopping. Specifically, it examines whether firms benefit from observed mandates that align with the...
We examine the impact of regulated auditor tenure on the shopping for favorable audit reports. We predict that these regulations may affect auditors’ willingness to acquiesce and clients’ incentives to engage in opinion shopping. We draw...
This paper investigates the relationship between social capital and auditor’s performance in Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 to 2020. The research method was descriptive-correlational,...
United Nations Sustainable Development Goal 11 indicates the need for and importance of inclusive public spaces as a prerequisite towards sustainable cities. Shopping malls in urban India attract a significantly large population daily, making them an...
This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used...
Household food waste is a complex issue shaped by socioeconomic conditions, household size, time and resource constraints, and routine food management behaviors. Understanding the practices, attitudes, barriers, and motivators that influence food was...
14 November 2025
This study proposed a methodology for obtaining a valid database of food retail establishments and characterized the community food environment, understood as the distribution and type of food outlets, in a Brazilian medium-sized municipality after t...
Good manufacturing practices play an important role in obtaining safe food and preventing foodborne diseases. To achieve this goal, food handlers must receive appropriate training to be aware of their responsibilities. In this work, compliance with s...
The mode is a fundamental descriptive statistic in data analysis, signifying the most frequent element within a dataset. The range mode query (RMQ) problem expands upon this concept by preprocessing an array A containing n natural numbers. This allow...
The issue of sustainability has long been the subject of interest in architecture engineering and the construction sector. All three aspects of sustainability—economic, environmental, and social—can be affected through appropriate construction waste...
The purpose of this study is to identify, in an era of extensive digitalization, the major opportunities and threats that influence the experiences of digital premium banking customers at key stages of their banking interactions. This study’s concept...
The objective of this project was to create similar exposure groups (SEGs) for occupational monitoring in a structural steel fabrication facility. Qualitative SEG formation involved worksite observation, interviews, and audits of materials and proced...
20 September 2026
Static e-commerce segmentation leaves category change in payment data unmeasured. We analyze 96.19 million credit-card transactions, including online-shopping categories but no channel flags, across 13 quarters for 229,586 customers, measuring transi...
15 October 2021
Food insecurity and limited healthy food access are complex public health issues and warrant multi-level evaluations. The purpose of this paper was to present the overall study design and baseline results of the multi-pronged evaluation of a healthy...
South African small, medium and micro enterprises, particularly township-based spaza shops, face barriers to adopting solar photovoltaic systems due to upfront costs, regulatory uncertainty, and limited technical capacity. This article presents a rep...
Agentic artificial intelligence (AI) changes digital retail from consumer-led search to delegated decision making, increasing both the potential value and the agency risks of recommendation. This conceptual article asks the following: Under what arch...
Packaging plays an important role not only in protecting food and extending shelf life but also in shaping affordability, portability, storage, and the risk of spoilage at the household level. This study examines how flexible plastic and alternative...
For the first time, this study presents a cyber–physical framework that reconciles the long-standing conflict between transparent queue analytics and adaptive machine learning in flexible manufacturing systems. Deterministic indicators, utiliza...
3 July 2025
As an emerging e-commerce model, live streaming e-commerce integrates instant interaction, content marketing, and online sales to bring consumers a new shopping experience. However, there are many risks in the process of live e-commerce transactions....
Agentic AI can interpret information, plan, make workflow decisions, and use enterprise tools. Yet technical capability does not establish authoritative meaning, legitimate process state, organisational permission, or accountable execution. The chall...