{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,19]],"date-time":"2025-11-19T12:59:25Z","timestamp":1763557165595,"version":"3.45.0"},"reference-count":57,"publisher":"Emerald","license":[{"start":{"date-parts":[[2025,8,30]],"date-time":"2025-08-30T00:00:00Z","timestamp":1756512000000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licences\/by\/4.0\/"}],"funder":[{"name":"Portuguese Foundation for Science and Technology","award":["UIDB\/04043\/2020","UIDP\/04043\/2020"],"award-info":[{"award-number":["UIDB\/04043\/2020","UIDP\/04043\/2020"]}]},{"name":"Portuguese Foundation for Science and Technology","award":["UI\/BD\/150820\/2021"],"award-info":[{"award-number":["UI\/BD\/150820\/2021"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"abstract":"<jats:sec>\n                    <jats:title>Purpose<\/jats:title>\n                    <jats:p>This review aims to examine corporate scandals in state-owned enterprises (SOEs) from 1900 to 2024. It highlights the importance of studying SOE scandals, outlines their distinct features compared to non-SOEs, synthesizes the existing literature and suggests future research directions. The theoretical focus includes SOE governance, financial practices and the balance between state control and commercial objectives.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Design\/methodology\/approach<\/jats:title>\n                    <jats:p>A systematic literature review was conducted using Scopus and Web of Science. Topics include SOEs, financing, cash flow manipulation, political ties, market credibility and corruption-related scandals. This study considers the role of certification, disclosure, governance and reputation in shaping spillovers and audit quality.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Findings<\/jats:title>\n                    <jats:p>Ongoing scrutiny is crucial for understanding governance mechanisms, auditing, contracting practices and market-oriented incentives within SOEs. Critical research gaps are identified, underscoring the need for contemporary studies to inform effective governance practices. Trends and gaps are analyzed, emphasizing the influence of political ties and scandals, potentially providing theoretical insights and practical implications for practitioners and policymakers.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Originality\/value<\/jats:title>\n                    <jats:p>This systematic literature review contributes to the discussion on corporate scandals in SOEs, a topic often neglected in the literature. By systematizing existing research and identifying gaps for future research, this study provides new insights for research on SOE governance and, at a practical level, for establishing strategies to mitigate scandals.<\/jats:p>\n                  <\/jats:sec>","DOI":"10.1108\/ijoes-07-2024-0221","type":"journal-article","created":{"date-parts":[[2025,8,30]],"date-time":"2025-08-30T10:40:07Z","timestamp":1756550407000},"page":"1-35","source":"Crossref","is-referenced-by-count":1,"title":["State-owned enterprises and corporate scandals: a systematic literature review"],"prefix":"10.1108","author":[{"given":"Carlos F.","family":"Lopes","sequence":"first","affiliation":[{"name":"University of Aveiro Department of Economics, Management, Industrial Engineering and Tourism (DEGEIT), , Aveiro, , and Research Centre on Accounting and Taxation (CICF), Polytechnic Institute of C\u00e1vado and Ave, Barcelos, Portugal","place":["Portugal"]}]},{"given":"Augusta","family":"Ferreira","sequence":"additional","affiliation":[{"name":"University of Aveiro Aveiro Institute of Accounting and Administration (ISCA-UA), , Aveiro, , and Research Centre on Accounting and Taxation (CICF), Polytechnic Institute of C\u00e1vado and Ave, Barcelos, Portugal","place":["Portugal"]}]},{"given":"Carlos","family":"Ferreira","sequence":"additional","affiliation":[{"name":"University of Aveiro Department of Economics, Management, Industrial Engineering and Tourism (DEGEIT), , Aveiro, , and LASI\/IEETA, University of Aveiro, Aveiro, Portugal","place":["Portugal"]}]}],"member":"140","published-online":{"date-parts":[[2025,9,2]]},"reference":[{"issue":"4","key":"2025111907561410700_ref001","doi-asserted-by":"publisher","first-page":"576","DOI":"10.1108\/IJOES-12-2021-0219","article-title":"The effect of business ethics and governance score on tax avoidance: a European perspective","volume":"38","author":"Abdelmoula","year":"2022","journal-title":"International Journal of Ethics and Systems"},{"key":"2025111907561410700_ref002","doi-asserted-by":"publisher","first-page":"169","DOI":"10.1016\/j.jcorpfin.2015.07.005","article-title":"Insider trading before accounting scandals","volume":"34","author":"Agrawal","year":"2015","journal-title":"Journal of Corporate Finance"},{"issue":"2","key":"2025111907561410700_ref003","doi-asserted-by":"publisher","first-page":"307","DOI":"10.1111\/jifm.12144","article-title":"Governance in Romania: exploring the determinants of corporate insider trading","volume":"33","author":"Albu","year":"2022","journal-title":"Journal of International Financial Management and Accounting"},{"issue":"1","key":"2025111907561410700_ref004","doi-asserted-by":"publisher","first-page":"47","DOI":"10.1093\/JWELB\/JWAA010","article-title":"South Korea\u2019s nuclear power industry: recovering from scandal","volume":"13","author":"Andrews-Speed","year":"2020","journal-title":"The Journal of World Energy Law and Business"},{"issue":"1","key":"2025111907561410700_ref005","doi-asserted-by":"publisher","first-page":"133","DOI":"10.1007\/s10551-015-2620-6","article-title":"Mental models and ethical decision making: the mediating role of sensemaking","volume":"138","author":"Bagdasarov","year":"2016","journal-title":"Journal of Business Ethics"},{"key":"2025111907561410700_ref006","doi-asserted-by":"publisher","first-page":"385","DOI":"10.1016\/j.jbusres.2019.12.011","article-title":"Media attention to large-scale corporate scandals: Hype and boredom in the age of social media","volume":"109","author":"Barkemeyer","year":"2020","journal-title":"Journal of Business Research"},{"issue":"1","key":"2025111907561410700_ref007","doi-asserted-by":"publisher","DOI":"10.1186\/1471-2288-13-131","article-title":"Google Scholar as replacement for systematic literature searches: good relative recall and precision are not enough","volume":"13","author":"Boeker","year":"2013","journal-title":"BMC Medical Research Methodology"},{"issue":"1","key":"2025111907561410700_ref008","first-page":"507","article-title":"Public sector corporate governance: Zimbabwe\u2019s challenges of strategic management in the wake of sustainable development","volume":"19","author":"Chigudu","year":"2020","journal-title":"Academy of Strategic Management Journal"},{"issue":"3","key":"2025111907561410700_ref009","doi-asserted-by":"publisher","first-page":"287","DOI":"10.1177\/1056492616689304","article-title":"How does the media frame corporate scandals? 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