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This study aims to explore a rarely studied form of person–organization fit, perceptual fit, which captures the accuracy of an employee’s understanding of their organization’s culture. The managerial antecedents of perceptual fit were explored to increase understanding about how employees learn their organizational culture and the role that managers play in that process. In addition, the behavioural and attitudinal consequences of perceptual fit were examined to gain a deeper appreciation for the impact of misunderstanding one’s organizational culture on work attitudes and cognitions.

Survey tools were used to measure multiple workplace cognitions, attitudes and values from employees of three small health-care organizations. Organizational culture was measured for each organization so that perceptual fit could be ascertained, which represents an accuracy score of each individual’s comprehension of their organization’s culture. Regression analyses measured the hypothesized associations between perceptual fit and its proposed antecedents and consequences.

The results suggest that leader–member exchange (LMX) and perceived organizational support (POS) are both positively associated with perceptual fit. In terms of the outcomes of perceptual fit, the regression analyses provide support for an association between perceptual fit and psychological empowerment, job satisfaction and organizational commitment.

This study contributes to the literature by exploring how employees come to understand their organization’s culture, and the consequences of differing levels of understanding (i.e. perceptual fit). The study results suggest that managerial action such as LMX and POS can enhance the chances that an employee is able to understand their organization’s culture accurately. Furthermore, this research adds to our understanding of the individual consequences of understanding one’s organizational culture by providing evidence that psychological empowerment is associated with perceptual fit.

The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities.

Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints.

Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness.

When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting.

This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock.

This paper studies early stages of actor mobilization for institutional change within Swedish esports.

The authors employ interpretative phenomenological analysis.

The authors’ findings explain how actors become motivated to act in critical reflections linked to conflicting legitimacy judgments and emotionally charged personal struggles. Moreover, the findings show how, as actors get activated in collective action, they identify efficacy lines around valid domains and experience emotionally charged collective endeavors. Furthermore, the findings explain how particularities in early experiences project legitimacy aspirations that orient collective action toward validity ends and particular values and ideals shaping actors' grassroots movements.

This study adds to legitimacy and institutional change theory through individual actors' perspectives, providing key insights into how they are motivated, activated, and oriented. This study is the first to investigate grassroots activists' personal stories in esports.

This study aims to progress scholarly understanding of the staycation phenomenon by examining customer segments and documenting local customers’ attribute preferences.

A stated choice experiment is used to examine customer preferences for staycation package attributes. Latent class discrete choice modeling is deployed to classify customers into market segments based on their preferences. The profile of each segment is enhanced by documenting customer characteristics and consumption styles.

Six prominent market segments are identified using a combination of sociodemographics, consumption styles and staycation attribute preferences. The findings draw on consumer experiences during the COVID-19 pandemic to generate theoretical insights into preferred staycation packages. Empirically, the estimation results from the research framework and choice experimental method demonstrate that staycation market segments exhibit distinct preference structures.

Practitioners and policymakers can incorporate the findings of this study in designing and/or assessing staycation packages. This can ensure differentiated products for defined segments that resonate within local communities through positive word of mouth, thus offering prospective spillovers to visiting friends and relatives.

This is a pioneering study on preference heterogeneity from the customer perspective, with a focus on staycation markets. The findings can encourage and assist hotel sector leaders to capitalize on local market developments to achieve a more resilient hospitality business model.