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This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.
Abstract
Purpose
This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.
Design/methodology/approach
In this study, auditor industry specialization and tenure were used as proxies for auditor characteristics. The client business strategy was measured using the resource allocation index method. Finally, discretionary accruals are used to assess financial reporting quality. This study includes 1,450 firm-year observations and 145 companies listed on the Tehran Stock Exchange (TSE) over a ten-year period from 2011 to 2020. The research hypotheses were analyzed using a multivariate regression model and panel data.
Findings
The results show that auditor industry specialization increases financial reporting quality. This relationship improves when the client's business strategy deviates from the industry–normal strategy. The research findings state that auditor tenure has a positive association with financial reporting quality, and this relationship is strengthened when the company's business strategy deviates from the normal industry strategy.
Practical implications
The findings of this study provide important evidence for investors, firm management, and auditing firms. Investors must consider the auditor characteristics when selecting companies listed on the TSE. Managers of Iranian companies are advised to consider the auditor's characteristics when choosing an audit firm to increase financial reporting quality. Audit firms should evaluate their business strategies in audit planning to increase the quality of financial reporting.
Originality/value
To the best of the authors’ knowledge, this is the first empirical study to examine the relationship between auditor characteristics and the financial reporting quality in the emerging capital market by considering the clients' business strategy.
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This paper aims to analyze the customer-based brand equity index (CBBE-I) of Tourism Brand Kurukshetra.
Abstract
Purpose
This paper aims to analyze the customer-based brand equity index (CBBE-I) of Tourism Brand Kurukshetra.
Design/methodology/approach
For the purpose of this study, the author uses primary and secondary data on destination attractiveness of Tourism Brand Kurukshetra for a sample of 150 tourists including domestic and international. The study used structural equation modeling and factor weighting methods.
Findings
The research presents an investigation into the destination attractiveness index of Tourism Brand Kurukshetra in an emerging market, i.e. Kurukshetra. Tourism Brand Kurukshetra from the brand equity perspective is an attractive destination.
Practical implications
It suggests that the CBBE index of Kurukshetra ought to analyze a longitudinal study to get the proper image of Kurukshetra from a touristic perspective. It provides long-term attractiveness to enhance tourism.
Originality/value
This is the first brand equity study contributed to branding literature of Tourism Brand Kurukshetra. The index is an accomplished way to present the tourism condition of any destination.
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Madhura Rao, Lea Bilić, Aalt Bast and Alie de Boer
In this case study, we examine how a citrus peel valorising company based in the Netherlands was able to adopt a circular business model while navigating regulatory, managerial…
Abstract
Purpose
In this case study, we examine how a citrus peel valorising company based in the Netherlands was able to adopt a circular business model while navigating regulatory, managerial, and supply chain-related barriers.
Design/methodology/approach
In-depth, semi-structured interviews with key personnel in the company, notes from field observations, photographs of the production process, and documents from a legal judgement served as data for this single, qualitative case study. Data were coded inductively using the in vivo technique and were further developed into four themes and a case description.
Findings
Results from our study indicate that the regulatory and political contexts in the Netherlands were critical to the company’s success. Like in the case of most fruitful industrial symbioses, partnerships founded on mutual trust and economically appealing value propositions played a crucial role in ensuring commercial viability. Collaborating with larger corporations and maintaining transparent communication with stakeholders were also significant contributing factors. Lastly, employees’ outlook towards circularity combined with their willingness to learn new skills were important driving factors as well.
Originality/value
In addition to expanding the scholarship on the adoption of circular business models, this research offers novel insights to policymakers and practitioners. It provides empirical evidence regarding the importance of public awareness, adaptable legislation, and harmonised policy goals for supporting sustainable entrepreneurship in the circular economy.
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Lucas Conde Stocco, Luciana Oranges Cezarino, Lara Bartocci Liboni and V.G. Venkatesh
This paper aims to analyse systematically previous literature that sought to understand the formation of circular supply chains (CSCs) and propose a research agenda for…
Abstract
Purpose
This paper aims to analyse systematically previous literature that sought to understand the formation of circular supply chains (CSCs) and propose a research agenda for implementing circular economy 4.0 in the wholesale industry.
Design/methodology/approach
The research is based on a systematic literature review.
Findings
There is a prevalence of research related to manufacturing and how industrial complexes can establish practices linked to the circular economy. The reviewed papers in this study can be classified into three perspectives: systemic analysis, institutional perspective and operational perspective. Considering these categories and the wholesaler perspective, there is a scope to explore Industry 4.0 technologies applications with wholesale distributors and their contributions to the reverse flow of waste along the CSC. In addition, it is interesting to examine the interpretation of wholesale distributors on circularity, and how these members can contribute to filling the information gaps between industries and retailers based on the concepts of circular economy and Industry 4.0, and how they can contribute to establishing public policies for proper waste recycling methods.
Originality/value
First, this research considers the wholesaler the exclusive supply chain member under the influence of Industry 4.0 and highlights its importance in firms' circular operations. Second, it provides an inclusive plan for the other stakeholders to interact with the wholesaler echelon to design and operate under 4.0 technologies to consolidate effective CSCs.
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Chanel Fischetti, Thalia Nguyen, Rame Bashir, Matthew Whited, Proma Mazumder, Soheil Saadat, John Moeller, Shadi Lahham and John C. Fox
The objective of this study was to determine if exposure to a short-term ultrasound basic biology and anatomy course can promote interest in health careers and other…
Abstract
Purpose
The objective of this study was to determine if exposure to a short-term ultrasound basic biology and anatomy course can promote interest in health careers and other science-related endeavors among DHH students.
Design/methodology/approach
This was a single-site, prospective observational study of DHH high school students at a Southern California high school. All participants took a pre-test survey prior to the course. Participants then took part in three teaching sessions which taught basic anatomy using point-of-care ultrasound (POCUS). Following instruction, a post-test survey was performed to determine if students had an increased interest in medicine, science and biology (p = 0.151).
Findings
28 students were enrolled in the study, with an equal distribution of boys and girls. Initially, subjects reported their interest in medicine at an average of 2.8 ± 1.10. The reported interest in science was 3.0 ± 1.13 and for biology was 3.0 ± 1.19. The change in participants' interest was not statistically significant for medicine (p = 0.791), science (p = 0.225) and biology.
Practical implications
While our data did not demonstrate a statistically significant difference in students' interest in STEM fields after the training course, there were several students who were interested in more hands-on shadow experience after the course. Regardless, this study demonstrates persistent barriers that exist for a person who is deaf or hard of hearing to engage in the STEM fields. Future studies are needed to determine the level of instructional activities that may impact the careers of these students.
Originality/value
Point of care ultrasound has been shown to be an effective teaching modality in medical education. However, to date, no studies have been done to assess the utility of ultrasound in teaching the Deaf and Hard of Hearing (DHH) population.
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Ricardo Chalmeta and Adriana M. Barbeito-Caamaño
This study aims to contribute to the field of computer systems for sustainability research. It proposes a framework for sustainability awareness using online social networks…
Abstract
Purpose
This study aims to contribute to the field of computer systems for sustainability research. It proposes a framework for sustainability awareness using online social networks (OSNs) by analyzing major research streams of the current state of knowledge and different bibliometric variables, and identifies a future research agenda in the field.
Design/methodology/approach
The preferred reporting items for systematic review and meta-analysis (PRISMA) methodology, content analysis and bibliometric tools were employed to identify, select, collect, synthesize, analyze and evaluate all research published on sustainability awareness using OSNs to provide complete insight into this research area.
Findings
This study proposed a framework comprising four categories for sustainability awareness using OSNs. These four categories are: the key factors to success, analysis of existing tools, proposal of new methods, approaches and theoretical frameworks, and case examples. In addition, this study synthesized the future research challenges for each category of the proposed framework.
Originality/value
Fostering sustainability awareness and sustainable behavior using OSNs is a growing area of research that seeks cultural change in society to achieve sustainable development. Through OSNs, people can discover and become aware of the consequences of unsustainable practices and habits in society, and learn how to develop sustainable behavior.
Peer review
The peer review history for this article is available at https://publons.com/publon/10.1108/OIR
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