Purpose Public sector auditing research has changed rapidly over the past four decades.
This paper aims to reveal how the field has developed and identify avenues for future …

Purpose In the last decades, business and management scholars have given great attention
to intellectual capital (IC), which could seem a mature topic, having arrived at its third wave …

Environmental, social and governance (ESG) issues have been investigated by scholars
from several points of view. Although the epidemic of COVID-19 is recent, numerous …

Purpose Research dealing with earnings management in the public-sector context is
expanding. This paper aims to review the existing literature to understand how research is …

This study provides empirical proof that whole organizational innovativeness is rooted in
tacit knowledge due to its potency of human capital creation and, that a learning culture …

Purpose The literature related to knowledge management (KM) is robust with respect to
insights regarding firms in general. However, less is known about the KM of family firms …

Purpose In the past decade, intellectual capital (IC) measurement and reporting have been
feeding scientific debate; however, only few studies address these issues together. The …

Purpose Intellectual capital (IC) plays a crucial role in today's volatile business landscape,
yet its measurement remains complex. To better navigate these challenges, the authors …

Purpose This paper aims to conduct a systematic review of the literature on the quality of
integrated reports (IR) and highlight the gaps in the existing research to provide directions …

The digitalization of processes in healthcare sector firms is expected to reduce costs,
improve the quality of healthcare service, customer care experience, and patient safety, and …