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The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board (IAASB). The IAASB has drafted a new, stand-alone standard for audits of LCEs’ financial statements.

The Gioia method is utilized to conduct the qualitative analysis. This enables the material to shine and provide a comprehensive picture of the important aspects of the comment letters about the International Standard on Auditing (ISA) for LCEs. A content analysis of the 145 comment letters is conducted to identify the extent of the support for and the arguments against the new, stand-alone draft standard for audits of LCEs’ financial statements. In addition, this study considers how the comment letters describe the respondents’ views on audit quality in relation to the new standard. Finally, the tone of the comment letters and audit quality arguments is investigated.

The findings provide a useful framework of the most frequently used arguments supporting and opposing the ISA for LCEs. Within the themes identified, a wide variety of issues and concerns are discussed. The results reveal that the arguments in the comment letters are contradictory. For instance, when discussing audit quality, those interest groups that perceived many positive opportunities in the adoption of the ISA for LCEs thought that the audit quality would increase. Conversely, those interest groups that were skeptical about the success of the ISA for LCEs argued that the audit quality could be compromised by the general prejudice that the ISA for LCEs might be perceived as a lower-quality audit with fewer procedures.

This paper is, to the best of the authors’ knowledge, the first to examine the content of comment letters in the context of a new, stand-alone standard for audits of LCEs. The international audience can utilize the results in the context of the widely discussed issue of reducing LCEs’ auditing obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying.

This article draws upon our perspective as academic-practitioners working in the fields of food insecurity, food systems, and inequality to comment, in the early stages of the pandemic and associated lockdown, on the empirical and ethical implications of COVID-19 for socio-economic inequalities in access to food in the UK. The COVID-19 pandemic has sharpened the profound insecurity of large segments of the UK population, an insecurity itself the product of a decade of “austerity” policies. Increased unemployment, reduced hours, and enforced self-isolation for multiple vulnerable groups is likely to lead to an increase in UK food insecurity, exacerbating diet-related health inequalities. The social and economic crisis associated with the pandemic has exposed the fragility of the system of food charity which, at present, is a key response to growing poverty. A vulnerable food system, with just-in-time supply chains, has been challenged by stockpiling. Resultant food supply issues at food banks, alongside rapidly increasing demand and reduced volunteer numbers, has undermined many food charities, especially independent food banks. In the light of this analysis, we make a series of recommendations. We call for an immediate end to the five week wait for Universal Credit and cash grants for low income households. We ask central and local government to recognise that many food aid providers are already at capacity and unable to adopt additional responsibilities. The government's – significant – response to the economic crisis associated with COVID-19 has underscored a key principle: it is the government's responsibility to protect population health, to guarantee household incomes, and to safeguard the economy. Millions of households were in poverty before the pandemic, and millions more will be so unless the government continues to protect household incomes through policy change.

This paper aims to explore the extent to which principles of recovery-oriented practice are evident in the published perspectives and experiences of health professionals and service users on seclusion in adult mental health services.

A systematic review informed by PRISMA guidelines was conducted, drawing from four databases, which were searched in August 2018 and August 2022. Only original empirical studies rated as having “major” relevance were included. Data were extracted from 31 studies and qualitatively synthesised through deductive analysis using recovery principles as themes.

There was limited evidence of perceptions of seclusion being being consistent with recovery principles, with greater evidence of perceptions that directly opposed them. Studies of service user perspectives highlighted this more often than staff perspectives. The findings highlight paradoxical relationships between care and control and conflicting rights and emphasise the need to openly acknowledge the complexity of seclusion and its interface with recovery.

This review was developed in line with international best practice and the protocol was registered. Using a search string with only three components maximised sensitivity during searches and minimised the risk of relevant literature being missed. Limitations include the focus on studies where the full text was published in English.

This review makes a unique contribution, highlighting that, to the best of the authors’ knowledge, no studies to date have explicitly explored the perspectives and experiences of staff and service users on the use of seclusion in the context of recovery-oriented practice. The findings are relevant to clinical practice, policy and future research, including amending procedures and practices to partially reconcile seclusion and recovery where the seclusion is deemed necessary.

Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using verbatim interview quotations in research and for assessing the quality of interview quotations.

This research reviews 20 empirical papers using in-depth interviews containing 600 interview quotations to examine authors' approaches to verbatim interviewee quotations. The research analyses the sample papers for interview transcript handling, selection of quotations, the number and length of interview quotations, how they are placed and presented, the proportion of interviewee voices reproduced in quotations and the disclosure of protocols for translating and editing quotations. This paper includes illustrative interview quotations as exemplars of best practice.

Given the modest discussion of the principles influencing the reproduction of quotations in research, this study develops a framework for evaluating prior research. Researchers use a wide variety of practices to reproduce interview quotations in accounting research. The issues derived from this review, and their application to interview-based papers, frame an argument for a general set of quality criteria and protocols rather than rigid rules for assessing qualitative work. These criteria can serve as anchor points for qualitative evaluation.

There is little guidance on the use of interview quotations in qualitative research which this study bridges.

The purpose of this study is to analyze how product placement through social media influencers (SMIs) during “new normal” can generate user-generated content (UGC) and determine the manners of product placement by SMIs who have become “homefluencers” by their skills.

This research applies a qualitative approach of thematic content analysis of a total of 49 micro and nano-homefluencer's contents in beauty fashion, clothing, workout-yoga, food and lifestyle sectors on Instagram.

The findings of this study identify the main five themes of homefluencers by analyzing UGC in the new normal portraying both positive and negative comments incorporating four manners of product placement as a framework backed by two identified skills: relevance and relationship.

This research pioneers the study on how SMIs as “homefluencers” can adapt product placement skills in crises strengthening UGC by proposing a framework in the existing influencer marketing literature, where research is scarce.

The findings of this research represent a guideline for effective SMI marketing development in the new normal and post-COVID. Based on the findings, recommendations are provided for the brand managers and influencers uplifting UGC blending skill of relevancy and relationship in product placement.

The author has contributed to the body of research by qualitatively analyzing how “homefluencer's” product placement in a crisis period can manage consistency and humanitarian association amplifying UGC and the practical implications in post-COVID.

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

A topic currently receiving significant academic and practitioner attention is called evidence-based management. The purpose of this paper is to suggest that this approach is sometimes over-sold and may be a fad. Additionally, evidence-based management fails to fully recognize the importance of tacit knowledge, what Kahneman calls system 1. Evidence-based management does provide tools to better use what Kahneman calls system 2, rationality. Decision-makers need to take advantage of both rational and beyond rational processes.

This is an essay, it is not a report of a study. At this point in time, this paper needs thinking, reflection, pondering, more than a data-based study.

Advocates promote evidence-based management in part to help avoid fads, yet evidence-based management itself has many of the characteristics of a fad. Evidence-based management is based on an objective rational view of the world and suggests highly rational methods of decision-making. However, a rational fact-based might not give sufficient credit to instinct and feelings. Decision-makers should take into account facts, evidence, when making decisions, but not ignore intuition, hunches and feelings. This study is learning that decisions use a galaxy of approaches, with both cognitive and affective flexibility.

As with any opinion-based paper, this lacks empirical support. Proponents ask us to believe in evidence-based management. Neither we, the authors of this paper, nor the proponents of evidence-based management can empirically support the ideas offered. An additional limitation is that the paper is written in one language, English. Translation into another language might yield different meanings.

There are advantages for scholars and practitioners to look at the best available evidence. There can be disadvantages in overlooking non-quantifiable factors.

Those who use evidence-based management should also take into account feelings, ethics, aesthetics, creativity, for the betterment of society. To solve wicked problems one needs more than facts and rational analysis.

The overwhelming majority of those writing about evidence-based management are supporters. This study offers a different view. This paper brings new ideas and new thinking to both the extensive fad literature and the huge evidence-based management literature. Evidence-based management is discussed widely. Google Scholar lists more than two million papers in 2019, 2020 and 2021 on evidence-based management. Readers of this journal should critically evaluate this popular set of ideas.

In this study, the authors aim to probe the relationship between listening and lurking and discuss types of lurking that occur on social media sites based on the motivations driving them. Although listening is a significant practice of online attention, intimacy, connection, obligation and participation as much as voice is, it is yet to receive the kind of attention voice is given in the context of social media. In the rather limited studies on online attention, the concept that has gained consideration is “lurking”, and this practice has often been treated as a derogatory non-activity or as passivity. The interest to study lurking is based on the premise that lurking is a significant ground on which listening occurs in social media and through which voice can be given attention.

This study adopted a phenomenological approach to understand motivations for lurking in online spaces. Phenomenological research involves data gathering through inductive, qualitative methods with the aim of explaining specific phenomena from the perspective of research participants. In this research, the lived experience studied was lurking and what drives lurking. A total of 12 members of the Licence to Talk project, a research project based at the School of Journalism and Media Studies, Rhodes University, South Africa, took part in the study. They shared their personal experiences of online lurking through a critical reflective writing. Based on the experiences shared, the authors identified and categorised the various types of lurking based on the varied motivations driving them.

Through the phenomenological approach, the study has theorised a more useful understanding of lurking as a form of online listening by identifying and categorising seven lurking behaviours that are nested within the lurking activity. This study, thus, provides a tentative framework for studying online lurking by bringing to bear listening theory and by reasoning that lurking is a needs-based activity that has purpose imbedded within it.

The authors recognise that this study is limited by its small number of participants. Nevertheless, as researchers with a strong grounding in listening theory, the authors thought it valuable to interrogate their own practices on social media and to develop a more useful understanding of what lurking might entail and, on the lurking-listening relationship. A larger study would provide stronger evidence to test the hypothesis about lurking as a very interesting form of listening with a relationship to complex behaviours and needs.

It is expected that by conceptualising the various forms of lurking based on the motivations that drive online lurking (listening), it will provide an empirical and theoretical/conceptual basis for further investigations into this pervasive mode of online attention.

This paper analyzes how the distribution and structure of employees' attention influence idea survival in an organizational internal crowdsourcing session.

Data from an online internal crowdsourcing session carried out within a multinational company with headquarters in Sweden were used to explore how idea attention influenced idea survival.

Our findings indicate that the positive relationship between attention allocation and idea survival is mediated by idea appreciation, i.e. positive comments and suggestions that employees provide in response to ideas. In addition, we find that competition for attention negatively moderates the relationship between idea attention and positive comments. Finally, our results indicate that ideas are more likely to survive if they are submitted earlier in the crowdsourcing process and when the elapsed time since previously posted ideas in the session is longer.

This study provides organizers of internal crowdsourcing sessions with new insights about factors influencing idea survival and about potential systematic biases in idea selection due to timing and competition between ideas.

This paper contributes to the literature highlighting the relevance of attention-based theory in the context of crowd-based creativity and innovation management.