Search results

This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.

The authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.

This study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.

The results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.

The findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.

This study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.

Client-led service innovation has gained currency in academic libraries owing to ever-shifting client preferences. Library clients are interested in determining which services libraries should offer to meet their information needs. Several studies have investigated service innovation or improvement in libraries with an emphasis on client involvement. However, it is not clear whether the reward culture influences client-focused service innovation in the context of Uganda.

This multiple-case study triangulated data from a survey of 80 staff members, three semi-structured interviews conducted with three library heads, and data from institutional documents. Data were analysed quantitatively and qualitatively.

The results indicated that the financial reward culture did not influence client-led service innovation in any way; instead, non-financial rewards had an impact. Therefore, library managers need to appreciate that clients are no longer interested in financial rewards, but rather in non-financial rewards that have enduring value.

The study underscores the importance of client-led services in an information environment that has been invaded by industry 4.0 and calls upon librarians to use the opportunity to provide innovative services.

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

Integrated marketing communications (IMC) is possibly “the richest and most accessible service-learning experience” in the marketing curriculum (Petkus, 2000, p. 68). Yet, despite this recognition, scholars and practitioners continue to lament the pronounced theory-practice gap between how IMC is taught and the practice of it in industry (Schultz and Patti, 2009; Kerr and Kelly, 2017). This research embeds IMC practice within a classroom setting and subsequently explores student marketers' perceptions of their skill development through experiential client-based learning.

An in-depth qualitative study demonstrates the value of integrating experiential learning within an IMC course, captured through students' reflective practice.

Evidence suggests that experiential, client-based projects are suitable for fostering key practice-based skills in the classroom through students “experiencing” IMC at work. However, this is not always easy. In fact, building key skills such as leadership, motivation, communications, organisation and teamwork presents various challenges for students, whilst students appear unaware of other pertinent skills (e.g. persuasion, critical thinking) gained through exposure to “real-world” IMC tasks.

Instructors adopting experiential learning in the marketing classroom have an opportunity to actively design tasks to embed key workplace skills to bridge the theory-practice gap. Client-based projects offer fertile ground for students to experience marketing in action whilst ultimately bolstering their confidence in their workplace skills.

This research contributes to the marketing education literature and acknowledges the importance of embedding key workplace skills into the contemporary marketing curriculum. An overview of challenges and solutions for instructors seeking to adopt experiential learning via client-based projects in the IMC classroom is presented within this research.

The purpose of this paper is to highlight current utilizations of advanced technology within the digital mental health platform Keel Mind.

Keel Mind, based out of Ontario, Canada is a therapeutic delivery platform that dually functions to train clinicians and deliver virtual therapy to clients.

From personalizing client and therapist matching to using natural language processing (NLP) and artificial intelligence (AI)-driven features Keel Mind supports clinician decision-making to meet the growing mental health needs of the population. Keel Mind functions to provide accessible service, efficiently train high-quality clinicians and enhance clinical outcomes for clients. In a preliminary study within post-secondary students from Ontario, Canada, 90.1% of clients reported liking the platform, and 83.4% reported that they experienced positive mental health outcomes as a result of using Keel Mind.

Keel Mind is a leader within the rapidly developing field of telepsychology and aims to promote positive mental health outcomes worldwide.

This digital showcase is the first published piece of work highlighting the technological capabilities of Keel Mind as a digital therapeutic platform. The intention of this work is to highlight current uses of digital technology within the field of therapeutic practice and to promote technological growth within the field.

Due to the deinstitutionalization, many individuals with severe mental illness are able to live independently nowadays, by making use of supported accommodation. The financial well-being of these individuals significantly influences their overall quality of life, yet this aspect remains underexplored. This study aims to enhance the understanding of the financial circumstances of supported accommodation clients and the specific support mechanisms they rely on.

This investigation involved an examination of electronic patient records from a large supported accommodation organization. Additionally, an online questionnaire was distributed to staff members to elucidate the prevalence of financial support among clients, the nature of such support and the extent of financial challenges they face.

In total, 25% of clients were found to be in debt, with a majority carrying debts exceeding €5,000. Financial support was extended to over half of the supported accommodation clients. Notably, 17% of clients with intricate financial issues were assigned to a budget coach. The most common forms of support included assistance with financial administration and protective guardianship, whereas clients with more complex problems primarily received support in budget management and financial skill development.

This study highlights a significant prevalence of financial challenges among supported accommodation clients. Recommendations include investing in staff training programs to further develop knowledge and skills. Additionally, the effectiveness of current financial support initiatives requires further investigation.

This paper aims to explore the impacts of remote auditing on auditors’ work and work-life balance.

This paper adopted a qualitative online survey approach using open-ended reflections from 98 highly experienced auditors. The survey design aligns with a “Big Q” approach to qualitative data. The reflections were interpreted through the theoretical lens of the social presence theory.

Auditors underscore that remote auditing has improved their work-life balance since it offers flexibility, greater autonomy and efficient use of time. However, they believe less social contact due to remote auditing can hurt their work.

This study aimed to holistically comprehend the concept of work-life balance in a remote auditing setting. Therefore, the study refrained from making comparisons based on demographic information (e.g. gender, experience and type of audit firm).

The findings highlight the need for adopting flexible work arrangements that prioritise auditors’ well-being. This is critical for making the audit profession attractive and enhancing overall audit quality. Updated regulatory guidance and controls are needed concerning the use of technologies in remote auditing to ensure high-quality audits.

The findings of this study can positively reshape public perception of the audit profession. Firstly, enhanced work-life balance can improve audit quality. Secondly, incorporating emerging technologies in auditing can result in society perceiving auditors as adaptive to innovation and technological advancement that has been touted for their potential for enhancing the efficiency and effectiveness of audit and audit quality, potentially enhancing societal trust in auditing.

The findings of this study complement the auditing literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from auditors’ remote work and propose solutions for audit firms to improve work-life balance in a remote work setting.

This study aims to co-develop a Frailty, Health and Care Needs Assessment (FHCNA) questionnaire for people experiencing homelessness and explore the feasibility of its use by non-clinical staff in homeless hostels.

The FHCNA, aimed at identifying frailty and other health and care priorities for people experiencing homelessness, was co-designed in workshops (online and in person) with homelessness and inclusion health staff. Its feasibility was tested by staff and their clients in two hostels, with pre- and post-study focus groups held with hostel staff to gain input and feedback.

The FHCNA was co-developed and then used to collect 74 pairs of resident and key worker inputted data (62% of eligible hostel residents). The mean age of clients was 48 years (range 22–82 years). High levels of unmet need were identified. Over half (53%) were identified as frail. Common concerns included difficulty walking (46%), frequent falls (43%), chronic pain (36%), mental health issues (57%) and dental concerns (50%). In total, 59% of clients reported difficulty in performing at least one basic activity of daily living, while only 14% had undergone a Care Act Assessment. Hostel staff found using the FHCNA to be feasible, acceptable and potentially useful in facilitating explorations of met and unmet health and social care needs of hostel clients. By identifying unmet needs, the FHCNA has the potential to support staff to advocate for access to health and social care support.

To the best of the authors’ knowledge, this is the first study to co-develop and feasibility test a questionnaire for use by non-clinically trained staff to identify frailty and other health and care needs of people experiencing homelessness in a hostel setting.

The present study reviews the literature on the history and evolution of investment strategies in the stock market for the period from 1900 to 2022. Conflicts and relationships arising from such diverse seminal studies have been identified to address the research gaps.

The studies for this review were identified and screened from electronic databases to compile a comprehensive list of 200 relevant studies for inclusion in this review and summarized for the cognizance of researchers.

The study finds a coherence to complex theoretical documentation of more than a century of evolution on investment strategy in stock markets, capturing the characteristics of time with a chronological study of events.

There were complications in locating unpublished studies leading to biases like publication bias, the reluctance of editors to publish studies, which do not reveal statistically significant differences, and English language bias.

Practitioners can refine investment strategies by incorporating behavioral finance insights and recognizing the influence of psychological biases. Strategies span value, growth, contrarian, or momentum indicators. Mitigating overconfidence bias supports effective risk management. Social media sentiment analysis facilitates real-time decision-making. Adapting to evolving market liquidity curbs volatility risks. Identifying biases guides investor education initiatives.

This paper is an original attempt to pictorially depict the seminal works in stock market investment strategies of more than a hundred years.

Relational contracting is increasingly being applied to complex and uncertain construction projects. However, it has proved hard to achieve stable performance and industry-level learning in this field. This paper employs an institutional perspective to analyze how legitimacy for relational contracting has been produced and challenged in Denmark, Finland, Norway and Sweden, including implications for dissemination and learning.

A collaborative case study design is used, where longitudinal accounts of the developments in relational contracting over more than 25 years in four Nordic countries were developed by scholars based in each country. The descriptions are underpinned by literature sources from research, practice and policy.

The countries share similar problem perceptions that have triggered the de-institutionalization of traditional contracting practices. Models and policies developed elsewhere are important sources of knowledge and legitimacy. Most countries have seen pendulum movements, where dissemination of relational contracting is followed by backlashes when projects fail to meet projected outcomes. Before long, however, relational contracting tends to re-emerge under new labels and in slightly new forms. Such a proliferation of concepts presents further obstacles to learning. Successful institutionalization is found to rely on realistic goals in combination with broad competence development at the organizational and industry levels.

In seeking inspiration from other countries, policymakers should go beyond contract models to also consider strategies to manage industry-level learning.

The paper provides a unique longitudinal cross-country perspective on the field of relational contracting. As such, it contributes to the small stream of literature on long-term institutional change in the construction sector.