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Back Matter Of Volume 14 Issue 2, Editor Business Review

Business Review

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Front Matter Of Volume 14 Issue 2, Editor Business Review

Business Review

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Front Matter Of Volume 14 Issue 1, Editor Business Review

Business Review

Contents, Editorial board

Front Matter Of Volume 13 Issue 2, Editor Business Review

Business Review

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Front Matter Of Volume 13 Issue 1, Editor Business Review

Business Review

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Front Matter Of Volume 12 Issue 2, Editor Business Review

Business Review

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Front Matter Of Volume 12 Issue 1, Editor Business Review

Business Review

Contents, Editorial board

When Auditors Trust Ai: A Qualitative Study Of Professional Judgment, Data Quality, And Adoption Barriers In Lebanon, Joseph Serghani

Arab Economic and Business Journal

This study explores auditors’ trust in AI in a limited-resource and turbulent context, namely Lebanon. Using semi-structured interviews with 14 junior and senior auditors in Lebanon, this study identifies the factors that make auditors either willing or unwilling to trust in AI-powered audit processes. The results indicate that auditors perceive the potential benefits of AI, such as increased speed, capacity, and ability to detect anomalies. Yet, trust in AI is limited by concerns about implementation costs, the erosion of professional judgment, blockchain complexity, data overload, and reliance on high-quality data. Instead of excluding AI from the equation, auditors perceive it …

Entrepreneurship Ecosystems, Desire, And Convergence, Kyle Scott

Journal of Business & Entrepreneurship

Entrepreneurship ecosystem research explains convergence through mechanisms such as informational cascades, institutional isomorphism, herding, clustering, and knowledge spillovers. While these perspectives account for how convergence occurs, they provide a more limited explanation of why entrepreneurs, investors, and other ecosystem participants come to pursue the same ventures, industries, and measures of success. This paper argues that convergence reflects the social mediation of desire. Drawing on René Girard's theory of mimetic desire, it develops a conceptual framework explaining how entrepreneurial desire becomes aligned within shared evaluative environments. The paper advances three propositions. First, ecosystems characterized by evaluative monism are more likely to …

Employing Derivatives In Exchange-Traded Funds: International Perspective And Polish Evidence, Tomasz Miziołek

Journal of Banking and Financial Economics

The main aims of the paper are to examine the use of derivatives by 13 exchange-traded funds primarily listed on the Warsaw Stock Exchange over 2010–2025, including their magnitude and functions, and to identify patterns in derivative use over the past three decades worldwide. The results reveal that derivative use was common among exchange-traded funds listed on the Warsaw Stock Exchange; however, it was limited to basic applications. Futures (standard, e-mini, and micro e-mini) were used to obtain leveraged or inverse market exposure or as a supplement to equity holdings, total return swaps were used for synthetic replication, and forwards …

Designing Micro-Creativity Interventions In Undergraduate Entrepreneurship Education: A Phase 2 Pedagogical Study, Shawn E. Schooley

Journal of Business & Entrepreneurship

The purpose of this study is to examine the design and implementation of micro-creativity interventions as a pedagogical approach for helping undergraduate entrepreneurship students translate abstract creative concepts into actionable entrepreneurial practice. Drawing on data from a Fall 2025 undergraduate Creativity and Innovation course, this Phase 2 pedagogical study focuses on instructional design, scaffolding, and implementation rather than causal effectiveness claims. Micro-creativity interventions, short, repeated instructional activities embedded throughout the course, were integrated into routine coursework and examined using aggregate assignment performance, student self-evaluations, structured reflections, and course-level evaluation data. Findings suggest that repeated, low-stakes creative activities supported sustained engagement …

Back Matter Of Volume 20 Issue 2, Editor Business Review

Business Review

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Front Matter Of Volume 20 Issue 2, Editor Business Review

Business Review

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Back Matter Of Volume 20 Issue 1, Editor Business Review

Business Review

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Front Matter Of Volume 20 Issue 1, Editor Business Review

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Back Matter Of Volume 19 Issue 2, Editor Business Review

Business Review

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Front Matter Of Volume 19 Issue 2, Editor Business Review

Business Review

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Back Matter Of Volume 19 Issue 1, Editor Business Review

Business Review

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Front Matter Of Volume 19 Issue 1, Editor Business Review

Business Review

Contents, Editorial board, Aims & Scope

The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

2026 Uworld Cpa Exam Review Questions

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026

The Contemporary Tax Journal

No abstract provided.

Mission-Oriented Technological Innovation Systems: Historical Evolution And Model Characteristics, Yang Haodong, Jin Chen, Gaofeng Wang, Chen Wang, Li Liu

Bulletin of Chinese Academy of Sciences (Chinese Version)

Mission-oriented innovation, as a strategic approach to addressing significant challenges, has gained extensive practical experience globally. However, the agenda-setting and realization processes remain a complex, underexplored area. This study, based on national innovation system theory, analyzes mission-oriented technological innovation systems through a historical and comparative lens. According to the orientation and focus of their missions, eight representative cases from China and abroad are classified into three generational categories. The study examines the structural characteristics of different innovation system models across five analytical dimensions: mission formulation, innovation actors, system architecture, policy instruments, and functional outputs. The conclusions underscore the need for …

Founder Teams, Social Networks, And New Firm Performance, Joyce Zhou, Jun Yu, Arturo Rodriguez, Josh Tolleson

Journal of Business & Entrepreneurship

Research has shown that entrepreneurs’ social networks have a positive effect on the performance of new business ventures. However, much of the research in this area has focused on the individual entrepreneur, even though it is recognized that most new business ventures are started by a team of entrepreneurs. Integrating theories of social networks, top-management teams, and the resource-based view, this study focuses on the effect of the characteristics of entrepreneur teams on entrepreneurial social networks as well as the availability of resources made possible by these social networks. It also examines the potential for team cohesion to moderate the …

An Analysis Of The Sport Fan You Don’T Want To Encounter: Willpower And Fan Dysfunction, Anna M. Minor, Daniel L. Wann

Findings in Sport, Hospitality, Entertainment, and Event Management

Dysfunctional sport fans are classified as fans who have impaired function as it relates to socialization and social groups in the sport context, leading them to be highly confrontational and frequently complain within sporting environments (Wakefield & Wann, 2006). These fans are frequently loud, obsessive and even violent (Wann & James, 2019). The current research attempts to provide insight into this degree of excessive fandom behavior. Although previous work has examined demographics, alcohol, media consumption, and game attendance among dysfunctional fans, research has yet to examine the level of willpower (i.e., self-control) among these persons. With consideration that dysfunctional sport …

Participation Motivation Of Diverse Pickleball Participants: With A Marketing Implication, Mark Lifang Zhang, Steve S. Chen, Scott Thorton, Eric Street

Findings in Sport, Hospitality, Entertainment, and Event Management

Pickleball has been widely reported as one of the fastest-growing sports in the United States. Prior research has largely attributed this growth to the psychosocial benefits that pickleball provides to older adults, including increased social interaction and enhanced overall well-being. However, limited attention has been given to participation motivations and perceived benefits among other participant groups. The purpose of this study was to examine pickleball participants’ motivations, interests, and intentions for continued involvement across diverse demographic groups.

Participants included 431 individuals (54% male, 46% female) representing four age groups, with 67% aged 55 and older. Participants were recruited from two …

Coaching One's Own Child: An Ethnographic Study Of Parent-Coach Experiences In Youth Sport, Dr. Sandra Alspach, Dr. Jon Coles

Findings in Sport, Hospitality, Entertainment, and Event Management

Over 27 million children in the United States are playing youth sports.  Many of those youth are being coached by their own parent. Although this phenomenon is commonplace, little research has been done to study how parent-coaches balance their dual roles.  To better understand communication, roles, and relationship dynamics in youth sports environments, this study examined the experiences of parent-coaches and their athlete children. There were two ethnographic investigations. In the first, 76 participants (34 parent-coaches and 42 child-athletes) ranging from age 8 to age 80 participated in semi-structured Zoom interviews. Personal networks and snowball sampling were used to invite …

“What Is Our Brand?” Examining The Indiana State University Athletics Rebrand, Matt Blaszka, Patrick T. Walsh, Craig Morehead

Findings in Sport, Hospitality, Entertainment, and Event Management

Rebranding in sports has become commonplace as teams try to modernize their brand. Often, rebrands are viewed negatively by fans, particularly immediately following the rebrand. However, less is known about the impact of rebranding over time. In this case study, the Indiana State University athletics rebrand was explored three years after the initial launch. A total of 189 participants representing student-athletes, alumni, donors, faculty, and staff were asked open-ended questions on their feelings toward the rebrand. Four different themes emerged. The two positive themes were: modern logo, wordmark, and font, as well as public perception. The two negative themes were …

Provocable Forgiveness In Noisy Brand--Consumer Systems:An Agent-Based Study Of Repeated Interaction, Tahere Ahmadiyan, Hamidreza Navidi, Behbod Keshavarzi

Northeast Journal of Complex Systems (NEJCS)

Repeated brand--consumer exchange is often treated as a managerial problem of loyalty, recovery, and trust. It can also be read as a small complex system: many local decisions about cooperation, retaliation, and forgiveness accumulate into market-level selection. This study uses that perspective to examine which relational rules survive when communication is imperfect. Eight canonical Iterated Prisoner's Dilemma strategies are translated into marketing archetypes and evaluated through round-robin tournaments, a six-level noise sweep, proportional-fitness ecological dynamics, and finite-population Moran invasion tests. The tournament leaderboard is calculated without same-strategy self-play, so that reported payoffs reflect inter-archetype competition rather than homogeneous self-coordination. At …

Who Pays Dividend? Statistical Explanation And Machine Learning Prediction: Evidence From Pakistan, Zohaib Aziz, Javed Iqbal

The Indonesian Capital Market Review

This study explains and predicts the firm’s dividend payment decision using an unbalanced panel dataset of non-financial firms listed on the Pakistan Stock Exchange covering the period 2009-2020. Several traditional statistical models and modern machine learning algorithms are applied to examine the firm-specific and macroeconomic determinants of dividend decision. Logistic regression and dynamic panel probit models indicate that lagged dividend, firm efficiency and firm size positively influence the firm’s dividend decision whereas leverage and sales growth show negative effects. Lagged dividend is found to be the most influential variable in explaining and predicting the dividend decision while the role of …