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Variations due to errors and mistakes have caused cost overruns in building projects. Therefore, it is undeniable that the gravity of such variations will be a critical factor in deciding the success of any building project. In addition, the design stage of a building project is considered the most suitable stage to identify and mitigate the causes of potential variations. However, there are no proper mechanisms to minimise the frequency or gravity of variations. Many researchers experienced the promising essence of Poka-Yoke, a mistake-proofing method aimed at increasing efficiency by early detection and eradication of the causes of potential errors. However, less attention has been paid so far to implement Poka-Yoke principles to minimise variations in the building project. Therefore, this study aims to develop a framework to minimise variations in building projects through the integration of the Poka-Yoke principles.

An interpretivism stance is adopted, and a qualitative research approach is used. The data collection technique adopted is semi-structured interviews with ten experts, and the data is analysed using code-based content analysis through NVivo12.

Research findings revealed 23 causes of variations, categorised under client-originated, consultant-originated, contractor-originated and other variations. The identified causes were then mapped with the Poka-Yoke principles to develop the framework. The research findings could prove useful to researchers, academics, government agencies and construction professionals in developing nations that have demographic/cultural and socioeconomic characteristics such as Sri Lanka.

The findings benefitted the Sri Lankan construction sector by minimising the causes of variations. To the best of the authors’ knowledge, this study will be the first of its kind in the Sri Lankan construction industry, leading to a better understanding of the “Poka-Yoke” principle within the building construction context.

The purpose of this paper is to investigate and measure stakeholder engagement and interorganisational relationships involved in the project design process.

A mixed-methods design, which combined action study, focus group meetings and a survey with project stakeholders who were employees in this project to express their comments on current design processes in different sub-projects.

The transformation of the design process in the selected project can be categorised into three distinct areas: (1) people, (2) practices and (3) internal infrastructure. These three categories were a straightforward way to review, analyse and discuss this transformation. The findings revealed the major goals of the improvement process as summarised are reliability, efficiency and quality. Recommendations and future study directions were suggested by the end of the paper.

Although the project selected in this research was limited to Australia, the results could be interpreted on the design process in many other construction projects with similar size all over the world.

This research was very practical, with all data collected from the project in Australia. It summarised the difficulties met in the project and provided methods for stakeholders and industry practitioners to improve the effectiveness and efficiency of the design process.

This research provided lessons learnt on the design process from a “Giga” project and provided sustainable methods to facilitate future projects into flexible and effective communication among stakeholders.

The purpose of this study is to investigate the influences of the characteristics of procurement strategies, in this instance labour-only, on project performance concerning health and safety (H&S), a project performance indicator.

Using non-probability purposeful and snowballing sampling methods, questionnaires were used to collect data from construction professionals in Nigeria. This was then analysed using descriptive (frequency and mean scores) and inferential statistics (Mann–Whitney-U and Kendall's Tau_b tests).

The findings indicate a statistically significant negative correlation between ‘the level of client involvement and ‘fatalities' and a positive one with ‘conducting of health and safety risk assessment' and ‘conducting employee surveys on health and safety attitude’. Poor hygiene is found to be the worst lagging indicator, while conducting of inspection is the most adopted leading indicator of project health and safety performance. It also emerged that there is no significant difference in the health and safety performance of projects procured through the procurement strategy in urban and rural areas.

The study provides valuable insight into the complexities in H&S management due to the high level of client involvement in labour-only procurement system (LoPS) projects and the level of diversity in their responsibilities therein. It creates a fundamental direction for developing a detailed framework or guidance notes for client involvement in the integration of H&S into LoPS projects.

This is the first study that examines the influence of the characteristics of procurement strategy on project health and safety performance. Evidence in the literature shows that project delivery outcomes significantly improve if procurement is strategically used, including when it is considered early in projects. However, integrating H&S into procurement strategies has received little attention.

Construction research comprises quality contributions to the modern methods of construction (MMC) context in terms of their benefits and relative advantages. However, the uptake of MMC is yet deemed very low in the public sector. Knowing that public clients acquire the purchasing power and the influential status to drive industry change, understanding their low MMC uptake is necessary.

A systematic review of literature has been chosen to extract the key variables contributing to the limited adoption of MMC across the public sector, reinforced by a qualitative semi-structured interview with 12 industry leaders and public clients. This methodology enables the authors to explore works from the past decade, paving a direction for an adequate empirical investigation by reviewing and critically analysing 49 academic articles and interviewing 12 industry leaders and public clients.

The study captured and argued the characteristics that have an influence on public clients' decision, inhibiting the extraction of values associated with greater MMC deployment. A critical analysis resulted in identifying 13 characteristics under 4 main themes, providing a new argument to existing knowledge by calling on the need to better understand public clients and the influence of their own characteristics on their MMC uptake.

This paper utilises the diffusion of innovation (DOI) theory which offers constructs that help explain the influence of the characteristics of a decision-making unit. The authors’ knowledge on public construction clients is limited, and more research in this direction may help in better aggregating construction demand. Overall, arguments provided in this paper enable relative improvements in supply's business models when approaching the public market. The study is believed to be in support of the relative governmental efforts to shape effective policies that can enhance innovation uptake among public bodies.

This paper aims to examine the effect of audit firm governance on audit quality. Audit firm governance is broken down into two categories, namely, board ownership and engagement partner ownership.

Audit firms from Borsa Istanbul and their clients who are quoted there as well were used to test the hypotheses. The final sample covers 1,291 observations at the client level between 2013 and 2019. Ordinary least square was conducted to test the hypotheses. Heckman selection model and instrument variable regression with two-stage least square (IVREG with 2SLS) were also used to control the self-selection and endogeneity problems, respectively. To enhance the validity of the main results, alternative audit quality measures were used.

The empirical findings show that board ownership and engagement partner ownership have an impact on audit quality. The results indicate that engagement partners with high shares enhance audit quality only in Big4 audit firms. The positive effect of higher board ownership on audit quality is more prominent in non-Big4 firms. The Heckman two-stage procedure and IVREG with 2SLS were conducted, both of which were consistent with the main results. The results regarding alternative audit quality measures are in accordance with the main estimation results.

To the best of the author’s knowledge, this is the first study examining the impact of audit firm board ownership on audit quality. In addition, this paper further advances the literature by investigating the effects of ownership at engagement partner levels on audit quality in the context of an emerging market, Turkey.

Using a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard audits.

Semi-structured interviews were conducted with 24 experienced external auditors to explore the methods they used to detect FFR successfully during standard external audits.

The authors find 58 methods used for FFR detection, out of which the following methods are frequently used and help in detecting more than one type of FFR: (1) specific analytical procedures, (2) positive confirmation, (3) understanding of the client's business and industry, (4) the inspection of specific documents, (5) a detailed analysis of the audit client's anti-fraud controls and (6) investigating tip-offs from suppliers, employees and customers.

Based on the grounded theory approach, the authors theorise that auditors must return to the basics and focus on specific audit procedures highlighted in this study for effective fraud detection.

The study provides practical guidance, including 58 methods used in audit practice to detect FFR. This knowledge can improve auditors' skills in detecting material misstatements due to fraud. Besides, analytical procedures and positive confirmation helped external auditors in this study detect all forms of FFR, yet they are overlooked in the external audit practice. Therefore, audit firms should emphasise the significance of these audit procedures in their professional audit training programmes. Audit regulators should advise auditors to consider positive confirmation instead of negative confirmation in financial audits to increase the likelihood of FFR detection. Moreover, audit standards (ISA 240 and SAS 99) should explicitly require auditors to conduct a detailed analysis of the client's anti-fraud controls.

This is the first study to identify actual, effective methods used by external auditors in detecting FFR during the ordinary course of an audit.

This paper examines the effects and root causes of client influence within the valuation profession in Kenya.

This study adopted a mixed research design incorporating a survey and experiment of registered and practising valuers in Kenya and interviews of key informants from registered and practising valuers, valuers' clients (commercial banks) and professional bodies.

The study found that client influence negatively impacts the valuation profession, contributing to inaccurate valuation outcomes, and it exists because of the valuation environment, represented by limited and unreliable information in Kenya and many other developing countries.

This study makes a critical contribution to the empirical literature as it introduces new insights into the impacts and causes of client influence by demonstrating how the valuation environment, characterised by poor information, contributes to client influence in Kenya, which is typical of many other developing countries.

The literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries with weaker application of accounting standards or weaker legal protection for investors. AC, therefore, are considered to be one of the essential tools available to directors in supervising management decisions regarding financial reporting. This paper aims to examine the influence of AC characteristics (ACC) on CA and how this relationship is moderated by the audit fee.

This study used probit regression to analyze 1,218 firm-year observations of listed companies in Tehran Stock Exchange from 2014 to 2020.

The results show that AC financial accounting expertise, AC independence, female AC membership and AC tenure were negatively related to CA. The negative relationship is highly pronounced when a firm incurs higher audit fees, and audit fees moderate the relationship between ACC and CA. Results for the robustness checks show that only AC independence was significant, and the results of other characteristics were not significant.

This research was conducted in an Iranian setting where the formation of ACs is on the verge of regulation; therefore, the data used for the study only contains the seven-year period of ACs’ statutory activity. In addition, a lack of consensus on the precise measures of an AC’s effectiveness could be considered as a restrictive factor.

The findings provide an initial insight into the effect AC on CA and moderating effect of audit fee on the relationship between ACC and CA.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting auditors’ strategies in the identification and disclosures of KAMs.

The authors have conducted interviews with audit partners, chief financial officers (CFOs) and regulators involved in KAMs reporting and monitoring. The authors have used the lens of institutional theory of coercive, mimetic and normative isomorphism and the concept of decoupling.

Auditors have used a decoupling strategy by identifying and reporting greater number of industry-generic KAMs than that of other countries in an effort to minimize risks and avoid regulatory scrutiny, although they disclose remote risks as KAMs and mask severe problem areas of the client. Because of the principle-based approach of International Standards on Auditing (ISA) 701 and because of the pressure and misunderstanding from the audit committee, auditors report industry-generic items and generic descriptions of KAMs.

The findings have important implications for the standard setters and local and global audit firms for the diffusion of new auditing standards in different jurisdictions. Without the development of audit firm-level capability and the corporate governance environment, changes in standards may not be effective in achieving the objectives of the standards.

Although auditors consider that the KAMs reporting requirements provide with opportunities to enhance audit profession’s legitimacy and public trusts, the actual KAMs reporting practices are driven by the market logic, an urge to maintain the status quo with clients and eventual rationalization of the impairment of professional independence.

Given the dearth of prior research on the implementation and diffusion patterns of ISA 701 KAMs reporting, this study fills the gap in the literature. To the best of the authors’ knowledge, this is the first known study to examine auditors’ strategic responses to balance among conflicting priorities in reporting KAMs.