International Journal of Services and Standards (5 papers in press)

Regular Issues

• Empowering humanitarian supply chains: the transformative role of social media in disaster response and relief a systematic literature review  
  by Alka Pandey, Shradha Gupta, Behzad Mosallanezhad 
  Abstract: The purpose of this study is to systematically review the published papers on humanitarian supply chain management and recognise how social media plays a transformative role in disaster response. In this study, various data sources, such as published literature and articles, A systematic literature review was carried out using the PRISMA reporting checklist. Through a sample of 74 published pieces of literature, this study has shown that there is a limited study on the influence of social media on the HSCM. The study has shown the revolutionary impact of social media on humanitarian supply chain management. The incorporation of social media into humanitarian operations is of utmost importance in a world where crises, natural catastrophes, and wars continue to test our ability to provide timely and efficient relief. By facilitating instantaneous updates, volunteer mobilisation, and data-driven decision-making, social media is a potent instrument for communication, coordination, and information sharing.
  Keywords: humanitarian supply chain; social media; disaster relief; PRISMA.
  DOI: 10.1504/IJSS.2025.10076007
   
  
• User’s satisfaction and continuance intentions for using online food delivery apps: an expectation confirmation model approach  
  by Md. Sohel Rana, Shadia Sharmin, Nur-A-Alam Mishad, Rezwan Ul Haque Aubhi, Fahim Ahmad 
  Abstract: This study aimed to examine the user’s satisfaction and continuance intentions for using online food delivery apps through the application of the Expectation Confirmation Model. Data were collected from 264 OFD app users from Dhaka city in Bangladesh. Structural equation modelling was implemented to test the hypotheses. The results revealed that the proposed research model was supported. The results confirm ECM’s core views, such as the roles of confirmation of expectations and perceived usefulness, as well as the extended variables such as service quality, convenience, and pricing strategies in determining satisfaction and continuance intentions. Additionally, the extended variables highlight critical contextual factors exclusive to online food delivery apps. The research outcomes deliver advanced information about user satisfaction together with continuance intentions towards online food delivery apps among Bangladeshi users.
  Keywords: user’s satisfaction; continuance intentions; online food delivery apps; expectation confirmation model; ECM; structural equation modelling.
  DOI: 10.1504/IJSS.2026.10076652
   
  
• Industry specialist partners and client portfolio diversity: impact on earnings quality  
  by Pakapong Boonyakiat, Nontawan Yomchinda 
  Abstract: This study examines how audit partner industry specialisation and client portfolio diversity influence earnings quality. Our findings indicate that industry-specialist partners effectively constrain earnings management and reduce discretionary accruals through their specialised knowledge. Furthermore, we find that industry diversity in a partner’s client portfolio can inhibit earnings management by allowing for ‘knowledge leverage’ across different sectors. However, this diversification has a limiting effect: it reduces earnings quality for specialists whose expertise depends on specific industry experience. By shifting the focus from the audit office to the individual partner level, this study contributes to the literature on how varied industry experience shapes the development of auditor specialisation.
  Keywords: audit partner; audit quality; earnings quality; industry specialisation; ISP; industry expertise.
  DOI: 10.1504/IJSS.2025.10079602
   
  
• Performance implications of sustainability standards and governance under financial constraints: evidence from emerging market  
  by Putra Wuna, Ghina Yumna Azzahra, Egma Mukholifah, Badingatus Solikhah 
  Abstract: This study investigates the relationship between sustainability performance, financial capacity, corporate governance, and firm performance in an emerging market. The sample consists of 7,986 firm-year observations from 1,713 non-financial firms listed on the Taiwan Stock Exchange and the OTC market over the period 20192023. Using firm and year-fixed effects, the findings show that sustainability-oriented firms achieve better performance outcomes. Internal financial capacity exhibits a strong positive association with performance, highlighting its role in supporting stable operations. Corporate governance quality also contributes positively, while higher leverage and firm age are associated with weaker performance. The results remain robust under an alternative ESG performance measure. Overall, the results suggest that integrating sustainability practices with sound governance structures and adequate financial capacity can enhance firm performance. These findings offer practical implications for performance evaluation and standard setting in emerging markets, emphasising the importance of coordinated sustainability, governance, and financial management strategies.
  Keywords: ESG rating; cash flow; corporate governance; financial performance; emerging market; sustainability performance.
  DOI: 10.1504/IJSS.2026.10080953
   
  
• Bridging policy and practice in Finland’s circular bioeconomy: progress, barriers, and future trajectories  
  by Mohammad Mojibul Hoque Mozumder, Sajal Kabiraj 
  Abstract: Finland is widely seen as a leader in the circular bioeconomy (CBE), supported by early policy action, strong innovation networks, and a forest-based industrial base. This systematic review, following PRISMA 2020 guidelines, examined Finnish academic and policy literature from 2010 to 2026 to assess how the CBE is conceptualised, governed, and implemented. The findings show that Finland’s CBE largely extends the traditional bioeconomy, emphasising forest biomass use, residue valorisation, and fossil substitution. Although policy frameworks and innovation capacity are strong, evidence of deep systemic transformation remains limited. Progress is concentrated in forest-related sectors, while cross-sectoral cooperation, demand-side measures, and social sustainability remain weak. Key barriers include poor policy coherence, limited biodiversity integration, and the absence of outcome-based evaluation. Overall, Finland’s CBE transition reflects strategic ambition and coordinated innovation, but sectoral path dependency and weak accountability continue to constrain transformative change.
  Keywords: circular bioeconomy; Finland; sustainability transitions; forest governance; policy implementation.
  DOI: 10.1504/IJSS.2026.10080955