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This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.

Building from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.

The “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development (collaborative, digital and emergency governance). The authors speculate on the role that the “changing boundaries” of public sector auditing can play.

The paper contributes by setting new research avenues for future studies on public sector auditing in a post-new public management context.

Compared to the years prior to the COVID-19 pandemic, more workers today seemingly have choice over where, when and how they do their work. However, gender inequalities at work and at home persist, which may impact perceptions of choice. Thus, researchers must investigate the potential impact of gender and domestic responsibilities on perceptions of work-related options, including perceptions of workspace choice.

Using an original dataset with workers in North America, South America, Europe and Asia (N = 3,147), the authors conducted logistic regression analyses to explore whether workers felt they had a choice in where they do their work (workspace choice). In addition to gender, the authors considered the effect of domestic responsibilities (childcare and housework) on worker perceptions of workspace choice.

In the paper's initial regression, the authors found that men (OR: 1.24; 95%CI 1.04–1.48) as well as workers reporting that a partner was responsible for all or most of the housework (OR: 1.80; 95%CI 1.34–2.40) and childcare (OR 1.51; 95%CI 1.09–2.09) reported feeling a greater sense of workspace choice. Simultaneously, follow-up regression analyses found that women and men whose partners had a greater share of domestic responsibility had amplified perceptions of choice. However, surprisingly, men who claimed primary responsibility for domestic work also reported more choice over workspace.

Using an international sample, the authors explore gender inequities in worker perceptions of workspace choice. The authors' findings suggest that domestic responsibilities interact with gender in interesting ways, leading to differences in perceptions of choice in the post-pandemic workplace.

In the following theoretical article, the author generates a theory of Leadership Pedagogy and its connection to Creative Arts Education.

The article analyzes Leadership Theory across three pillars: Socio-relational, Cognitive and Creative, and how these areas underscore thoughtful and caring pedagogy and inclusive teaching in undergraduate education.

Drawing on the Scholarship of Teaching and Learning (SoTL), the article advocates for a flexible, multifaceted approach to curricular design rooted in theoretical pluralism, prioritizing interdisciplinary methods to bridge theory and practice in Creative Arts Education.

The article concludes with implications for future research and collaboration connecting Leadership Studies and the Arts.

This paper aims to identify impediments, discuss impediments and make recommendations for the impediments during the execution of a search and seizure warrant for digital evidence in South African criminal cases.

The discussion of this article, the second article of two, focuses on a literature review of international and local impediments identified in case law and published research literature and how it is approached in various jurisdictions.

This study found that impediments identified and addressed internationally during the execution of a search and seizure warrant for digital evidence are relevant to South African criminal cases and still need to be addressed during the execution of a search and seizure warrant for digital evidence in South African criminal cases.

Although searches and seizures for digital evidence are relevant to civil, regulatory and criminal investigations, this study focuses on the search and seizure for digital evidence in criminal matters with an emphasis on the provisions of the Criminal Procedure Act 51 of 1977 and the Cybercrimes Act 19 of 2020.

The originality of this paper lies in the procedures followed during the physical search and seizure of digital information during the execution of search and seizure warrants for digital information in South Africa. If the South African Police Service follows the recommended procedures, it will contribute to the success of the South African Police Service, which would result in the improved quality of investigations and successful prosecution of crime in South Africa.

This study was conducted to address the methodical shortcomings and high associated cost of understanding the use of new, poorly understood architectural spaces, such as makerspaces. The proposed quantified method of enhancing current post-occupancy evaluation (POE) practices aims to provide architects, engineers and building professionals with accessible and intuitive data that can be used to conduct comparative studies of spatial changes, understand changes over time (such as those resulting from COVID-19) and verify design intentions after construction through a quantified post-occupancy evaluation.

In this study, we demonstrate the use of ultra-wideband (UWB) technology to gather, analyze and visualize quantified data showing interactions between people, spaces and objects. The experiment was conducted in a makerspace over a four-day hackathon event with a team of four actively tracked participants.

The study shows that by moving beyond simply counting people in a space, a more nuanced pattern of interactions can be discovered, documented and analyzed. The ability to automatically visualize findings intuitively in 3D aids architects and visual thinkers to easily grasp the essence of interactions with minimal effort.

By providing a method for better understanding the spatial and temporal interactions between people, objects and spaces, our approach provides valuable feedback in POE. Specifically, our approach aids practitioners in comparing spaces, verifying design intent and speeding up knowledge building when developing new architectural spaces, such as makerspaces.

This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.

The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.

The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.

This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.

The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.

This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.

To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.

Service robots are taking over the organizational frontline. Despite a recent surge in studies on this topic, extant works are predominantly conceptual in nature. The purpose of this paper is to provide valuable empirical insights by building on the attribution theory.

Two vignette-based experimental studies were employed. Data were collected from US respondents who were randomly assigned to scenarios focusing on a hotel’s reception service and restaurant’s waiter service.

Results indicate that respondents make stronger attributions of responsibility for the service performance toward humans than toward robots, especially when a service failure occurs. Customers thus attribute responsibility to the firm rather than the frontline robot. Interestingly, the perceived stability of the performance is greater when the service is conducted by a robot than by an employee. This implies that customers expect employees to shape up after a poor service encounter but expect little improvement in robots’ performance over time.

Robots are perceived to be more representative of a firm than employees. To avoid harmful customer attributions, service providers should clearly communicate to customers that frontline robots pack sophisticated analytical, rather than simple mechanical, artificial intelligence technology that explicitly learns from service failures.

Customer responses to frontline robots have remained largely unexplored. This paper is the first to explore the attributions that customers make when they experience robots in the frontline.

The purpose of this article was to provide an outline of the citation practices of “Evolving to a new dominant logic for marketing” by Vargo and Lusch (2004) to identify and discuss the most prominent research topics in which citations were used and to suggest future research based on the results of the analysis.

The authors used a comprehensive framework of citation practices based on iterations of previous literature to analyze the relevant literature, which they identified by accessing, systematically and rigorously, every available contribution matching a set of criteria. The authors then categorized these contributions and highlighted the main topics of research interest in each category.

The findings identify some of the factors in the continuous development of SDL, the way this new marketing logic permeated the scientific debate, the infusion of Vargo and Lusch (2004) into several contributions framed in the new logic or justified through it, and a general perception of a default reference. Additionally, the findings highlight the main topics of research interest in each category.

The analysis enabled the detection of the original paper's influence through advances in service studies, pollination into other fields of research and continuous scientific debate. The authors have highlighted several avenues for research and proposed future research directions.

This research analyzed the effects of the spread of the SDL cornerstone article and emphasized the advantage of using an in-depth approach to the analysis of studies through a framework applied to more than 4,600 studies.