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The paper aims to provide empirical evidence on whether the identification of the teacher as a role model is truly a key factor in improving students' entrepreneurial competencies and intention.

Data were obtained from a survey of 387 university students enrolled in an entrepreneurship course, who were asked to respond to the same questionnaire at the beginning and at the end of the semester. To test the proposed hypotheses, comparison of means tests for independent samples were carried out.

The results obtained confirm that students with a role model teacher perceive that entrepreneurial competencies and perceived behavioural control increase largely during the course, whilst students with a non-role model teacher perceive that their attitude towards intention decrease.

The “Who should teach?” question has been disregarded in previous entrepreneurship education (EE) literature. The current paper is a first step towards a better comprehension of the teacher of entrepreneurship as a role model.

The objective of this paper is to provide a global perspective of the operational risk (OR) management framework from an internal audit viewpoint.

This paper describes the new role of the internal audit function in reviewing the OR framework.

An efficient OR management framework will improve and reinforce the internal controls of the organization. Internal audit should be alert to the whole process of implementation of the systems for managing OR in entities.

This area has not been analyzed in depth to date. The paper provides a summary guide to audit of OR management frameworks in financial institutions.

Based on the Theory of Planned Behaviour, the purpose of this paper is to analyse the influence of the advantages and disadvantages of entrepreneurship surrounding the entrepreneurial intention on a university context.

To test the hypothesis it is used a quantitative research. With a structural equations approach, it is explored the psychological mechanisms that could affect to the entrepreneurial intentions of university students.

The results obtained show that the advantages related to entrepreneurship, in particular personal rewards, influence positively on the entrepreneurial attitude. However, the disadvantages, in particular economic aspects, have a negative effect. Additionally, the authors test that the gender and the academic training have a moderate effect on the variables which influence on the entrepreneurial intention.

This paper contributes to the literature on entrepreneurship in two important aspects. First, it goes into detail about the influence that perceived advantages and disadvantages of starting a new business has on entrepreneurial intentions. Second, the authors examine relevant and special collective, university students that try to decide their professional future and, hence, it is a critical period to decide the startup of a new business.

Con la Teoría de Comportamiento Planificado como marco de referencia este trabajo analiza la influencia de las ventajas e inconvenientes asociados al emprendimiento sobre la intención emprendedora en un contexto universitario.

Para la contrastación empírica de las hipótesis planteadas se realiza una investigación de naturaleza cuantitativa mediante la cual se exploran los mecanismos psicológicos que podrían guiar las intenciones de emprendimiento de los estudiantes universitarios.

Los resultados obtenidos ponen de manifiesto que las ventajas asociadas al emprendimiento, en especial las recompensas personales, influyen positivamente en la actitud emprendedora, mientras que los inconvenientes asociados al emprendimiento, y en particular los aspectos económicos, ejercen un efecto negativo. Asimismo, se constata que el sexo y los estudios cursados tienen un efecto moderador en las variables que afectan a la intención emprendedora.

El presente trabajo aporta dos contribuciones fundamentales a la literatura sobre emprendimiento. Por un lado, profundiza en la comprensión de la influencia que tienen en la decisión de emprender las percepciones de los individuos respecto a las ventajas e inconvenientes de crear un negocio propio. Por otro lado, se examina un colectivo de especial relevancia en el ámbito del emprendimiento, como son los estudiantes universitarios, que se encuentran en situación de encaminar su futuro profesional y, por tanto, en un momento crítico para la decisión de crear una empresa propia.

The purpose of this paper is to provide evidence concerning the effective use of qualitative materiality factors (QMF) included in the new ISA 450, and its potential consequences from the perspective of Spanish independent auditors and preparers of financial statements.

A specially designed questionnaire was distributed to a sample of both (352) auditors and (121) preparers in Spain. Frequencies and ranking comparisons, Student's t‐tests, and Mann‐Whitney tests were used to analyse the data.

Results show that the majority of auditors and preparers that participated in the study agree on the issuance of qualified audit reports when the financial statements contain uncorrected misstatements that are below the materiality levels but are related to QMF included in ISA 450. Furthermore, both groups accept that this situation would have important positive effects on the development and results of current practice in auditing, on the quality of financial statements, and on both users and society.

First, as with all mail surveys, there are some limitations associated with individuals' responses. Second, the findings of this paper should be interpreted bearing in mind that the survey was conducted before the new ISA 450 was published in October 2008. Finally, this paper is limited to the Spanish context; thus, the findings may not be applicable elsewhere.

The findings of this paper have significant practical implications for auditors, as well as for policy makers, enabling them to better understand the importance of the qualitative side of materiality in auditing judgments.

From the perspective of both auditors and preparers, this paper provides evidence about the QMF included in the new ISA 450, effective for audits of financial statements for periods beginning on or after December 15, 2009.

The objective of this study is to review the main studies of social entrepreneurship (SE) in Latin America, to categorize them into four categories. To accomplish this, a bibliometric literature review is carried out based on data from the Web of Science database, to locate the Latin American collection of studies. In this way, the main studies are described and grouped, following a qualitative scheme that allows to substantiate the main findings of the Latin authors. Consequently, the progress made in the literature of the SE for Latin America is corroborated, by visualizing that the SE turns out to be a forceful fact to manage well-being, but that it is faced with an inconsistent development.

The purpose of this paper is to explore the continuous identification of tangible and intangible strategic resources needed to achieve competitive advantages in uncertain times in Spanish wineries, highlighting the critical value of human capital.

By means of a case study of a Spanish Sherry winery theoretically based on the resource-based view (RBV) of the firm, the paper focuses on the influence of environmental uncertainty on firms’ strategic resources and the need for in-depth knowledge. Direct participation and experience in the business have allowed access to data for longitudinal exploratory analysis.

Human capital, especially managers’ knowledge and experience, has been the key to the survival and success of the company analysed, throughout its history.

The paper guides managers, especially in microenterprises and SMEs, on the inclusion among the firm’s strategic resources of a part of their own human capital that is generally not considered.

This paper contributes to the RBV and self-reflection theory by demonstrating the value of human capital in a small family business under extremely uncertain times.

Digital entrepreneurship is a highly topical, sub-specialist and contemporary branch of entrepreneurship which is providing ever-increasing range of platforms for pursuing entrepreneurship-related career options. While the academic discourses in this area are increasingly growing, there is an equal level of scant attention paid to inquire how proclivity toward this career choice is developed and influenced. In the present study, this gap has been addressed by identifying major antecedents of digital entrepreneurship intentions under the aegis of capital theory.

Using the survey data from 287 respondents, structural equation modeling was utilized to explore the association of four antecedents: digital entrepreneurial competence, innovative cognition, social media adroitness and digital entrepreneurship role models on the goal intentions. Subsequently the association between goal intention and implementation intention to start a digital venture was also examined.

The analysis confirms the significant impact of the identified antecedents on the digital entrepreneurial volition of potential entrepreneurs. Our results demonstrate that innovativeness has the greatest impact on the goal intentions to create new digital ventures followed by the presence of role models. Digital competence is also a significant contributor in enhancing the propensity to start digital ventures while being digitally adroit has the least impact on such inclination. Lastly, our study provides empirical evidence to the linkage between goal and implementation intentions.

This paper informs practice on entrepreneurship education especially the role of skill-based education programs to enhance the information technology–related knowledge of students and incubation support for hands-on-training on the various dimensions of digital ventures. At policy-level institutions providing entrepreneurial education can design special tasks and learning activities that are focused on acquainting students with design thinking perspectives and lean start-up approaches.