Corporate governance and COVID-19: a literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andreas Koutoupis ◽  
Panagiotis Kyriakogkonas ◽  
Michail Pazarskis ◽  
Leonidas Davidopoulos
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Developed Countries ◽  
Future Research ◽  
Accounting Data ◽  
Content Type ◽  
Research Questions ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this study is to review the literature on corporate governance (CG); environmental, social and governance (ESG) issues and corporate social responsibility (CSR) during the Coronavirus disease 2019 (COVID-19) pandemic and addresses three research questions: What are the characteristics of the literature on CG and COVID-19? What are the themes in CG in the COVID-19 era? and What are key areas of future research on CG and COVID-19? Design/methodology/approach The authors attempted a systematic literature review of 62 studies published in 2020. The authors used four criteria to identify characteristics of the literature on CG and COVID-19 and three criteria to identify key themes in the literature addressing CG and the pandemic. The authors analyzed answers to the above research questions and proposals from studies reviewed to guide future research. Findings CG in the context of COVID-19 has been studied mostly in developed countries and within a theoretical framework. As accounting data are insufficient, more research is required in all countries (developed, emerging and other). Further, there are no conclusive results regarding the relevance of ESG and CSR to financial performance. Future research should use additional methodologies and data sources to fully explain the impact of COVID-19 on CG. Practical implications Practitioners and policymakers could benefit from the study, as the authors present key challenges to CG for the present and the future. Originality/value This study is the first to provide a systematic literature review on CG during the COVID-19 pandemic and presents current trends, challenges and avenues for future research.

A systematic review of e-tail product returns and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kamrul Ahsan ◽  
Shams Rahman
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Research Area ◽  
Future Research ◽  
Product Returns ◽  
Content Type ◽  
People Skills ◽  
New Research ◽  
Returns Management ◽  
The Impact

PurposeThis study conducts a systematic literature review of e-tail product returns research. E-tail product returns are essentially acquisition of products that have been sold through purely online or brick-and-click channels and then returned by consumer to business.Design/methodology/approachUsing a systematic literature review protocol, we identified 75 peer-reviewed articles on e-tail product returns, conducted bibliometric analysis and content analysis of the articles and summarised our findings.FindingsThe findings reveal that the subject of e-tail returns is a new research area; academics have started to investigate several aspects of e-tail returns through different research methodologies and theoretical foundations. Further research is required in leading e-commerce countries and on key areas such as omni-channel returns management, customer satisfaction and service, the impact of resources such as people skills, the benefits of technology and IT systems in managing e-tail returns.Practical implicationsThe study offers a summative account of current e-tail knowledge areas, which can serve as a reference guide for e-tailers to develop strategies for more efficient and competitive product returns.Originality/valueThis study contributes theoretically by developing clusters of key themes or knowledge areas about e-tail returns. It also provides a conceptual framework for e-tail returns management, which can be used as a springboard for further empirical research.

Application of semantic technologies in bibliographic databases

2019 ◽  
Vol 38 (1) ◽  
pp. 113-137
Author(s):  
Tsvetanka Georgieva-Trifonova ◽  
Kaloyan Zdravkov ◽  
Donika Valcheva
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Keyword Search ◽  
Bibliographic Databases ◽  
Future Research ◽  
Semantic Technologies ◽  
Scientific Review ◽  
Content Type ◽  
Research Questions

Purpose The purpose of this paper is to summarize the current state of the existing research on the application of semantic technologies in bibliographic databases by providing answers to a set of research questions resulting from a systematic literature review. Design/methodology/approach The present study consists of conducting a systematic literature review of research works related to the application of semantic technologies in bibliographic databases. A manual keyword search is performed in known academic databases. As a result, a total of 78 literature sources are identified as related to the topic and included in the review. From the selected literature sources, information is extracted, which is then summarized and analyzed according to previously defined research questions and finally reported. Besides, a framework is defined to classify literature sources found and collected as a result of the study. The main criteria, according to which the classification is performed, are the used semantic technology and the research problem for which semantic technologies are applied in bibliographic databases. The classification of the publications is verified by each author independently of others. Findings The conducted systematic scientific review establishes that the evolution of semantic technologies sets a period of increased interest in the researchers, as a result of which the advantages of using them for bibliographic descriptions are examined and practically confirmed. After defining semantic models for bibliographic descriptions and approaches to transform existing bibliographic data into their correspondence, the research interest is directed at their comparison, collation; enrichment to facilitate search and retrieval of useful information. Possible perspectives for future research are outlined, which mainly relate to the complete use of the created data sets and their transformation into knowledge repositories. Originality/value Despite the increasing importance of the semantic technologies in various areas, including the bibliographic databases, there is a lack of comprehensive literature review and classification of literature sources relevant to this topic. The detailed study proposed in the present paper supports introducing with the existing experience in the application of semantic technologies in bibliographic databases, as well as facilitates the discovery of trends and guidelines for future research.

Behavioural biases in investment decision making – a systematic literature review

2015 ◽  
Vol 7 (1) ◽  
pp. 88-108 ◽  
Author(s):  
Satish Kumar ◽  
Nisha Goyal
Keyword(s):  
Decision Making ◽  
Literature Review ◽  
Empirical Research ◽  
Systematic Literature Review ◽  
Investment Decision ◽  
Future Research ◽  
Behavioural Finance ◽  
Content Type ◽  
Investment Decision Making ◽  
The Impact

Purpose – The purpose of this paper is to systematically review the literature published in past 33 years on behavioural biases in investment decision-making. The paper highlights the major gaps in the existing studies on behavioural biases. It also aims to raise specific questions for future research. Design/methodology/approach – We employ systematic literature review (SLR) method in the present study. The prominence of research is assessed by studying the year of publication, journal of publication, country of study, types of statistical method, citation analysis and content analysis on the literature on behavioural biases. The present study is based on 117 selected articles published in peer- review journals between 1980 and 2013. Findings – Much of the existing literature on behavioural biases indicates the limited research in emerging economies in this area, the dominance of secondary data-based empirical research, the lack of empirical research on individuals who exhibit herd behaviour, the focus on equity in home bias, and indecisive empirical findings on herding bias. Research limitations/implications – This study focuses on individuals’ behavioural biases in investment decision-making. Our aim is to analyse the impact of cognitive biases on trading behaviour, volatility, market returns and portfolio selection. Originality/value – The paper covers a considerable period of time (1980-2013). To the best of authors’ knowledge, this study is the first using systematic literature review method in the area of behavioural finance and also the first to examine a combination of four different biases involved in investment decision-making. This paper will be useful to researchers, academicians and those working in the area of behavioural finance in understanding the impact of behavioural biases on investment decision-making.

The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rosa Lombardi ◽  
Charl de Villiers ◽  
Nicola Moscariello ◽  
Michele Pizzo
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
Theory And Practice ◽  
Future Research ◽  
Content Type ◽  
Main Research ◽  
Research Areas ◽  
The Impact ◽  
Practical Implications

PurposeThis paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda for future research.Design/methodology/approachThe authors include studies from 2010 to 2020 in their structured literature review (SLR), using accounting journals on the Scopus database, which yielded 40 articles with blockchain and auditing at its core.FindingsOne of the contributions of the authors’ analyses is to group the prior research, and therefore also the agenda for future research, into three main research areas: (1) Blockchain as a tool for auditing professionals to improve business information systems to save time and prevent fraud; (2) Smart contracts enabling Audit 4.0 efficiency, reporting, disclosure and transparency; (3) Cryptocurrency and initial coin offerings (ICOs) as a springboard for corporate governance and new venture financing. The authors’ findings have several important implications for practice and theory.Practical implicationsThe results of this study emphasise that (1) the disruption of blockchain in auditing is in a nascent phase and there is a need for compelling empirical studies and potential for the involvement of practitioners; (2) there may be a need to reconsider audit procedures especially suited for digitalisation and BT adoption; (3) standards, guidelines and training are required to pivot towards and confront the challenge BT will represent for auditing; and (4) there are two sides to the BT coin for auditing, enthusiasm about the potential and risk upon implementation. These practical implications can also be seen as a template for future research in a quest to align theory and practice.Originality/valueThe authors’ SLR facilitates the identification of research areas and implications, forming a useful baseline for practitioners, professionals and academics, as they draft the state of the art on the disruption of blockchain in auditing, highlighting how BT is changing auditing activities and traditions.

Corporate governance integration with sustainability: a systematic literature review

2019 ◽  
Vol 19 (2) ◽  
pp. 255-269 ◽  
Author(s):  
Sahar E-Vahdati ◽  
Norhayah Zulkifli ◽  
Zarina Zakaria
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Geographical Area ◽  
Future Research ◽  
Future Market ◽  
Joint Work ◽  
Policy Makers ◽  
Content Type ◽  
Reference Index

Purpose The purpose of this paper is to systematically review the literature on corporate governance and sustainability integration in identifying the main rigidity, infirmity and gaps in the current literature, and also to mention future research paths. Design/methodology/approach A systematic literature review of existing international papers is used through quantitative and qualitative approach by selecting 27 articles published in Scopus. Findings The review suggests although integration of governance into sustainability is interpreted differently in a geographical area, vision, mission and leadership are the most significant drivers of sustainability framework dealing corporate governance. Despite the limitation which is related to the choice of number and type of keywords and journals, outcomes and the interpretation, generalization and application of results, sustainability frameworks suggest a number of avenues for investors, policy makers and future market scenario which will increase the efficiency of companies. Research limitations/implications This research uses limited number of reviews by the common features of Scopus search as previous studies. This review study reflects corporate governance to sustainability models and provides opportunities to researchers for a more in-depth investigation into the theoretical advancement and joint work of sustainability and corporate governance which better inform strategies and implementations of governmental structures. Originality/value This paper undertakes a significant thorough systematic review for sustainability integration with corporate governance literature. It gives a written work review and reference index from1995 to 2017, useful for both academics and professionals.

Rural health enterprises in the EU context: a systematic literature review and research agenda

2020 ◽  
Vol 14 (4) ◽  
pp. 563-582 ◽  
Author(s):  
Nikolaos Apostolopoulos ◽  
Vanessa Ratten ◽  
Stavros Stavroyiannis ◽  
Ilias Makris ◽  
Sotiris Apostolopoulos ◽  
...  
Keyword(s):  
Literature Review ◽  
Rural Health ◽  
Systematic Literature Review ◽  
Rural Areas ◽  
Future Research ◽  
Health Providers ◽  
Content Type ◽  
Entrepreneurial Activities ◽  
The Impact ◽  
The Eu

Purpose The COVID-19 crisis has brought to the forefront the importance of rural health enterprises (RHEs), the peculiarity, in these terms, of rural areas, and the impact of rurality on health entrepreneurial activities. This paper aims to undertake a literature review regarding RHEs in the EU, identify research gaps and set future research directions. Design/methodology/approach A systematic literature review was conducted and the key aspects coded across four thematic areas – after examining 68 papers. Findings The findings reveal that more intense research should be conducted across four area which emerged; rural health providers vs urban health providers; RHEs and rural development; RHEs and quality of life; and social RHEs. Research limitations/implications Future research avenues were identified and suggestions for further research on RHEs were provided. Practical implications The paper provides insights into how rural areas can attract health enterprises and how health enterprises can operate in rural areas. Originality/value This research expands on the limited existing knowledge of RHEs and sets the foundations for further research.

Towards understanding the gender digital divide: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ali Acilar ◽  
Øystein Sæbø
Keyword(s):  
Gender Differences ◽  
Developing Countries ◽  
Literature Review ◽  
Digital Divide ◽  
Information And Communication Technologies ◽  
Systematic Literature Review ◽  
Developed Countries ◽  
Future Research ◽  
Sociocultural Factors ◽  
Content Type

Purpose The purpose of this paper is to address the gender digital divide through the adoption of information and communication technologies (ICTs) by reviewing existing knowledge within the field. This paper explores the characteristics and factors contributing to the gender digital divide. To bridge the gender digital divide, it is important to understand the factors behind gender differences in ICT access and use. Design/methodology/approach In this study, the systematic literature review was conducted in accordance with the preferred reporting items for systematic reviews and meta-analyses (PRISMA) approach. In total, 24 articles were selected and analysed with using PRISMA steps. Findings Despite a significant increase in usage of the internet and other ICTs around the world, women, especially in developing countries, tend to be on the wrong side of the digital divide. The results indicate that while there are still gender differences in access to ICT in developing countries, second-level digital divide issues are more of a concern in developed countries. In the literature, several important factors have been identified as being associated with the gender digital divide. The results highlight the importance of implementable policies to bridge the gender digital divide, as well as how sociocultural factors play an important role in explaining the gender digital divide phenomenon. Originality/value By identifying the gender digital divide studies’ characteristics and factors contributing to the gender digital divide, the authors provide an overview of the existing research, allowing us to discuss future research needs within the field. The authors argue that more research is needed to understand how to better address the sociocultural factors affecting the gender digital divide, to understand why equal access seems not to result in equal use and, to understand the consequences of the COVID-19 pandemic on the gender digital divide.

Social media platforms and sleep problems: a systematic literature review, synthesis and framework for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Puneet Kaur ◽  
Amandeep Dhir ◽  
Amal Khalifa Alkhalifa ◽  
Anushree Tandon
Keyword(s):  
Social Media ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Media Use ◽  
Future Research ◽  
Social Media Use ◽  
Content Type ◽  
Research Profile ◽  
Social Media Platforms ◽  
The Impact

PurposeThis study is a systematic literature review (SLR) on prior research examining the impact of the nocturnal use of social media platforms on a user's sleep, its dimensions and its perceptually allied problems. This SLR aims to curate, assimilate and critically examine the empirical research in this domain.Design/methodology/approachForty-five relevant studies identified from the Scopus and Web of Science (WoS) databases were analyzed to develop a comprehensive research profile, identify gaps in the current knowledge and delineate emergent research topics.FindingsPrior research has narrowly focused on investigating the associations between specific aspects of social media use behavior and sleep dimensions. The findings suggest that previous studies are limited by research design and sampling issues. We highlight the imperative need to expand current research boundaries through a comprehensive framework that elucidates potential issues to be addressed in future research.Originality/valueThe findings have significant implications for clinicians, family members and educators concerning promoting appropriate social media use, especially during sleep latency.

The evolving passage of consumer ethics research: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Syed Masroor Hassan ◽  
Zillur Rahman
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Consumer Ethics ◽  
Ethical Consumption ◽  
Social Consequences ◽  
Future Research ◽  
Content Type ◽  
Ethics Research ◽  
Ebsco Host ◽  
Corporate Social

PurposeAs a crucial counter-equivalent to business ethics, consumer ethics has emerged as a promising research domain for practitioners and academicians alike. Despite its pertinence for both industry and academia, little is known about the existing state of consumer ethics research. To address this limitation, a systematic literature review was conducted to identify key research themes, gaps in the extant literature and set the agenda for future research.Design/methodology/approachThis literature review is based on a sample of 81 research articles drawn from Scopus and EBSCO host databases and analysed on different classification bases, covering a period from 2004 to 2019.FindingsThe results reveal that pro-social behaviour has gained recent attention in consumer ethics research. Moreover, there has been a renewed focus to understand and mitigate the attitude–behaviour gap in ethical consumption. The authors also found that majority of the studies have been conducted in Europe and North America, in a single country context.Research limitations/implicationsConsumer ethics has significant economic and social consequences worldwide. Consumer ethics insights can help marketers and practitioners to devise strategies that minimize business losses due to unethical consumer behaviour, incentivize ethical consumption and align corporate social responsibility initiatives that draw consumer support.Originality/valueTo the best of our knowledge, this is the first major (systematic) review on consumer ethics after Vitell’s review of 2003. This review provides valuable directions for future research to carry this domain forward.

Cognitive biases and decision-making strategies in times of change: a systematic literature review

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Acciarini ◽  
Federica Brunetta ◽  
Paolo Boccardelli
Keyword(s):  
Decision Making ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Cognitive Biases ◽  
Future Research ◽  
Strategic Decisions ◽  
Data Set ◽  
Content Type ◽  
The Impact

PurposeIn a work environment marked by unprecedented complexity, volatility and ambiguity, managers must accomplish their objectives while navigating many challenges. This paper aims to investigate potential interrelations among environmental transformations, cognitive biases and strategic decisions. In particular, the purpose of the study is to crystallize the state of art on the impact of cognitive biases on strategic decisions, in the context of environmental transformations.Design/methodology/approachThe authors have conducted a systematic literature review to identify existing relevant work on this topic and to detect potential avenues for future research.FindingsThe findings highlight how decision-making is influenced and enabled by internal (e.g. perception) and external factors (e.g. digitalization). Specifically, the strategic role of cognitive biases appears to be crucial when investigating the related impact on strategic decisions in times of environmental transformation.Practical implicationsImplications are drawn for scholars and practitioners interested in evaluating the role of specific decision-making determinants for the formation and implementation of strategic decisions. In this sense, we stress that decision-makers need to manage their cognitive biases and select the right information out of a wide data set in order to adapt to environmental transformations.Originality/valueBy systematizing the literature review, potential interrelations among environmental transformations, cognitive biases and strategic decisions are identified. Furthermore, the primary phases that drive the decision-making process are proposed (analysis, decision, onboarding and control).

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