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This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

This study aims to find the main contributions from lean office (LO) that can be applied to the project management field, correlating these two areas toward an improvement in project management performance.

This paper uses a systematic literature review as a methodological approach to find the main potential contributions from LO that can be applied to project management.

This study has selected the 13 most cited potential contributions from LO and its level of occurrence in a systematic literature review (SLR).

This study explores theoretical aspects of LO benefits on project management, and further empirical studies are needed to determine the risks and benefits of the concept listed here.

The practical implications are that the most cited potential contribution from LO to the project management and those can be used as a guidance for project managers.

This article highlights the potential contributions from LO to project management field, which is novelty in the face of the existent literature.

This study aims to analyze the entrepreneurial intention (EI) manifested by potential entrepreneurs for LGBT (lesbian, gay, bisexual, and transgender) and traditional markets, thereby tracing a comparative EI for both markets. The intention is to understand the vision of potential future entrepreneurs related to markets focused on the LGBT public (i.e. if entrepreneurs perceive this market as an option for future business).

Using a quantitative research design, data were collected from a sample of 157 students in Brazil and analyzed by applying structural equation modeling.

This study primarily identified a difference between EI when comparing the focus on LGBT and traditional markets. Results show that the impact of personal attitude is significantly higher on EI for general markets (all markets) than for markets focused on LGBT audiences. Furthermore, the impact on entrepreneurship for traditional markets is generally significantly lower than for the LGBT market.

The study explored the EI for LGBT markets, which has not been studied extensively. It aims to gain a better understanding of various aspects that may influence the decision-making and perceptions of potential future entrepreneurs. Furthermore, the study compares traditional and LGBT audiences, providing valuable insights for potential future entrepreneurs in both scenarios. This comparison is a unique contribution to the literature and contributes to important analyses and debates.

As part of a larger grant-funded project, a professional development (PD) series was conducted within the framework of a school–university partnership to improve teachers’ capacity to meaningfully include fathers and father figures in the school environment, with a particular focus on fathers of children with disabilities. The authors sought to understand the extent to which a school-wide PD framed through the lens of a father of a child with a disability might inform practice with sustainable implementation. Due to the pandemic, the original format of the PD was redesigned for virtual delivery.

A three-phase data collection and analysis approach included a pre-PD survey, a post-PD survey and a one-year follow-up survey. All surveys included both quantitative and qualitative self-report data components.

Results suggest school personnel found the virtual PD valuable, gleaning several useful strategies for reflecting on their own practices, working to improve communication with families of children with disabilities and more meaningfully including fathers and father figures in future school-related activities and programing.

First, the sample size of the present study was small, and participation was variable across PD sessions. In addition, participants self-selected into the series, and therefore, they may be more likely to value father-figure involvement with or without participation in the PD series. The small sample size may minimize the generalizability of these results across other replicable settings and participants. Second, the results of the pre-PD survey could be positively skewed since the university partner’s initial delivery of PD related to this topic began in 2018. In the pre-PD survey, the majority of respondents indicated, as an example, that they believed father involvement was correlated with higher academic achievement. It is not clear if respondents held these beliefs independently at the inception of the partnership or if they perhaps learned of these connections during an earlier PD offered by the authors.

The current study offers a small glimpse into the world of a school–university partnership and its ability to actualize meaningful reflection on family engagement practices. Results also indicate a greater awareness of significant male figures/fathers and their needs. Content delivered during each PD supports capacity building in terms of teachers’ ability to see fathers and father figures as meaningful contributors within the context of the school environment. Participants mentioned that the PD taught them ways to recognize and remediate some of the insidious communication barriers that exist.

Participants stated that they grew in their understanding of intentional connections with significant male figures, noting a concerted effort to ensure communication of information pertaining to school events, conferences and, in some cases, individualized educational programs (IEPs). Staff members also felt as though the pandemic fostered greater connections with fathers who were working at home and who were simultaneously helping their children access online learning platforms. However, it is noteworthy that the latter benefit was likely a positive side effect of mandatory home-based learning as opposed to a direct result of the present study. Socially, the authors all find ourselves embarking on a bit of social uncertainty, where perhaps it is no longer appropriate or significant to mention one's gender. Nonetheless, the research highlights the unique contributions that fathers and father figures can make to children's positive trajectory, and the authors espouse that the current study suggests that virtual PD sessions can help train school personnel to recognize and foster such relationships.

The past few decades have ushered in an awareness of significant male involvement and its importance in the development of young children. Despite this surge of interest, the research on father/significant male involvement in the school context remains limited. Additionally, the implementation of virtual PD and its potential positive impacts remain largely unexplored, especially when the intersection with father engagement practices is considered. As such, the authors espouse that the present study reflects a unique combination of content and pedagogy.

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.

The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.

This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.

The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.

This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.

This study aims to create an efficient approach to validate building energy simulation models amidst challenges from time-intensive data collection. Emphasizing precision in model calibration through strategic short-term data acquisition, the systematic framework targets critical adjustments using a strategically captured dataset. Leveraging metrics like Mean Bias Error (MBE) and Coefficient of Variation of Root Mean Square Error (CV(RMSE)), this methodology aims to heighten energy efficiency assessment accuracy without lengthy data collection periods.

A standalone school and a campus facility were selected as case studies. Field investigations enabled precise energy modeling, emphasizing user-dependent parameters and compliance with standards. Simulation outputs were compared to short-term actual measurements, utilizing MBE and CV(RMSE) metrics, focusing on internal temperature and CO₂ levels. Energy bills and consumption data were scrutinized to verify natural gas and electricity usage against uncertain parameters.

Discrepancies between initial simulations and measurements were observed. Following adjustments, the standalone school 1’s average internal temperature increased from 19.5 °C to 21.3 °C, with MBE and CV(RMSE) aiding validation. Campus facilities exhibited complex variations, addressed by accounting for CO₂ levels and occupancy patterns, with similar metrics aiding validation. Revisions in lighting and electrical equipment schedules improved electricity consumption predictions. Verification of natural gas usage and monthly error rate calculations refined the simulation model.

This paper tackles Building Energy Simulation validation challenges due to data scarcity and time constraints. It proposes a strategic, short-term data collection method. It uses MBE and CV(RMSE) metrics for a comprehensive evaluation to ensure reliable energy efficiency predictions without extensive data collection.