We, the Editors and Publisher of the Journal of Sustainable Finance and Investment, have retracted the following articles which are all part of the Special Issue titled Accounting, management, finance, and accountability in times of crisis: A COVID-19 perspective:

Quoc Thuan Pham, Xuan Thuy Ho, Thi Phuong Loan Nguyen, Thi Huyen Quyen Pham & Anh Thanh Bui (2023) Financial reporting quality in pandemic era: case analysis of Vietnamese enterprises, Journal of Sustainable Finance & Investment, 13:1, 330-352, DOI: 10.1080/20430795.2021.1905411

Ibrahim Tawfeeq Alsedrah & Elhachemi Abdelkader Hacine Gherbi (2023) Impact of COVID-19 pandemic on total market trade value (institutional investors vs non-institutional investors), Journal of Sustainable Finance & Investment, 13:1, 353-365, 10.1080/20430795.2021.1905412

Elhachemi Abdelkader Hacine Gherbi & Ibrahim Tawfeeq Alsedrah (2023) Does stock market development and COVID-19 pandemic lead to financial crisis: the case of largest Islamic stock exchange market?, Journal of Sustainable Finance & Investment, 13:1, 297-310, 10.1080/20430795.2021.1896987

Manar Tayseer Hasid Batayneh, Rimal Bou-Bakr Saleh Al-Kouki & Hanadi Eid Albogam (2023) Economic and social implications of the spread of Corona virus on the Saudi Community and the scientific and practical solutions to reduce and limit them, Journal of Sustainable Finance & Investment, 13:1, 311-329, 10.1080/20430795.2021.1896989

Nguyen Bang Nong & Van Hong Thi Ha (2023) Impact of Covid-19 on Airbnb: evidence from Vietnam, Journal of Sustainable Finance & Investment, 13:1, 283-296, 10.1080/20430795.2021.1894544

Thi Thao Hien Bui, Manimekalai Jambulingam, Muslim Amin & Nguyen Tan Hung (2023) Impact of COVID-19 pandemic on franchise performance from franchisee perspectives: the role of entrepreneurial orientation, market orientation and franchisor support, Journal of Sustainable Finance & Investment, 13:1, 264-282, 10.1080/20430795.2021.1891787

Atallah Al-hosban, Mohammed Alsharairi & Isssa Al-Tarawneh (2023) The effect of using the target cost on reducing costs in the tourism companies in Aqaba Special Economic Zone Authority, Journal of Sustainable Finance & Investment, 13:1, 194-209, 10.1080/20430795.2021.1891782

Elvis Elezaj, Halit Shabani, Bekë Kuqi & Nguyen Tan Hung (2023) Managerial decision-making (DM) in Kosovo organizations based on SPACE model analysis by using AHP fuzzy method, Journal of Sustainable Finance & Investment, 13:1, 248-263, 10.1080/20430795.2021.1891786

Mousa Mohammad Abdullah Saleh, Omar A. A. Jawabreh, Sameer ahmad hmoud al-Amro & Haneen Mahmoud Ibrahim Saleh (2023) Requirements for enhancing the standard of accounting education and its alignment with labor market requirements a case study hospitality and industrial sector in Jordan, Journal of Sustainable Finance & Investment, 13:1, 176-193, 10.1080/20430795.2021.1891781

Khawla Kassed Abdo (2023) The effect of external economic variables on the conventional banks and Islamic banks financial performance in Jordan: a comparative study, Journal of Sustainable Finance & Investment, 13:1, 229-247, 10.1080/20430795.2021.1891785

Hanan Ahmed AL Qudah (2023) Credit risks measurement in Islamic banks study model, Journal of Sustainable Finance & Investment, 13:1, 210-228, 10.1080/20430795.2021.1891783

Husam Jasim Mohammed (2023) The optimal project selection in portfolio management using fuzzy multi-criteria decision-making methodology, Journal of Sustainable Finance & Investment, 13:1, 125-141, 10.1080/20430795.2021.1886551

M. Hilmi Özkaya & Maeen Alhuwesh (2023) Effectiveness of exchange rate channel in transiting monetary policy impact to real economy: the case of Yemen, Journal of Sustainable Finance & Investment, 13:1, 104-117, 10.1080/20430795.2021.1886549

Share Aiyed M. Aldosari (2023) The relationship between leaders’ mastery of tacit knowledge management skills and the achievement of competitive advantage at universities, Journal of Sustainable Finance & Investment, 13:1, 142-160, 10.1080/20430795.2021.1886552

Aiman M. Abu Hamour, Deema Daifalleh Mohammed Massadeh & Mohamed Mahmoud Bshayreh (2023) The impact of the COSO control components on the financial performance in the Jordanian banks and the moderating effect of board independence, Journal of Sustainable Finance & Investment, 13:1, 161-175, DOI: 10.1080/20430795.2021.1886553

Khawla Kassed Abdo, Hanan A. M. Al-Qudah, Laith Akram Al-Qudah & Mohammad Zakaria al Qudah (2023) The effect of economic variables (workers ‘diaries abroad, bank deposits, gross domestic product, and inflation) on stock returns in the Amman Financial Market from 2005/2018, Journal of Sustainable Finance & Investment, 13:1, 59-72, DOI: 10.1080/20430795.2021.1883384

Mursal Mursal, Mahyudin Ritonga, Fitria Sartika, Ahmad Lahmi, Talqis Nurdianto & Lukis Alam (2023) The contribution of Amil Zakat, Infaq and Shadaqah Muhammadiyah (LAZISMU) institutions in handling the impact of Covid-19, Journal of Sustainable Finance & Investment, 13:1, 118-124, 10.1080/20430795.2021.1886550

Syed Kaleem Ullah Shah Bukhari, Rani Gul, Tayyaba Bashir, Sumaira Zakir & Tariq Javed (2023) Exploring managerial skills of Pakistan Public Universities (PPUs)’ middle managers for campus sustainability, Journal of Sustainable Finance & Investment, 13:1, 73-91, 10.1080/20430795.2021.1883985

Mona Solomon Al-Thoblany & Muna Ibrahim Alyuosef (2023) The role of digital management in improving the performance of tourism sectors in the Kingdom of Saudi Arabia in the light of 2030 vision, Journal of Sustainable Finance & Investment, 13:1, 44-58, 10.1080/20430795.2021.1882236

Bekë Kuqi, Elvis Elezaj, Bedri Millaku, Adem Dreshaj & Nguyen Tan Hung (2023) The impact of COVID-19 (SARS-CoV-2) in tourism industry: evidence of Kosovo during Q1, Q2 and Q3 period of 2020, Journal of Sustainable Finance & Investment, 13:1, 92-103, 10.1080/20430795.2021.1883986

Saud N. Alshmery, Hind R. Alqirnas & Muna I. Alyuosef (2023) Influence of the social and economic characteristics of Saudi women on their attitudes toward empowering them in online labor market, Journal of Sustainable Finance & Investment, 13:1, 1-15, 10.1080/20430795.2021.1874216

Amnah A. A. Alasgah & Eman S. I. Rizk (2023) Empowering Saudi women in the tourism and management sectors according to the Kingdom's 2030 vision, Journal of Sustainable Finance & Investment, 13:1, 16-43, 10.1080/20430795.2021.1874217

Following an investigation by the Taylor & Francis Research Integrity and Ethics team, it was discovered post-publication that the articles were not peer reviewed appropriately, in line with the Journal's peer review standards and policy. As the stringency of the peer review process is core to the integrity of the publication process, the Editor and Publisher have taken the decision to retract all of the articles within this Special Issue (listed above). The journal has not confirmed if the authors were aware of this compromised peer review process. The journal is committed to correcting the scientific record and will fully cooperate with any institutional investigations into this matter. The authors have been informed of this decision.

We have been informed in our decision-making by our policy on publishing ethics and integrity and the COPE guidelines on retractions.

The retracted articles will remain online to maintain the scholarly record, but they will be digitally watermarked on each page as ‘Retracted’.

摘要

本研究旨在揭示沙特新兴大学学术领导者对隐性知识管理技能的掌握水平，并检验掌握水平与获得竞争优势之间的关系。该研究基于分析描述方法，并将问卷作为数据收集工具，对萨塔姆·本·阿卜杜勒阿齐兹王子大学教职员工的随机样本进行了 330 次抽样，研究人群共计 2283 人。结果表明：(a)大学学术领导者对隐性知识管理技能的掌握水平很高，(b) 掌握水平与获得竞争优势之间存在正相关关系，(c) 由于变量效应，掌握水平在统计学上没有显着差异（院校类型）或（学历）或（工作性质），由于有利于男性的可变效应（性别），具有统计学上的显着差异。关于获得竞争优势，该研究表明，由于（大学类型）和（学术排名）变量没有统计学上的显着差异，由于变量效应（性别）有利于男性和变量效应（工作的性质），有利于承包商。研究人员建议为现任和第二类领导提供隐性知识管理技能，并制定明确的法律来保护智力资本免受有毒、独裁或官僚领导的严格限制，以及免受严格的问责制或传统控制制度的滥用。