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This paper aims to explore the impacts of remote auditing on auditors’ work and work-life balance.

This paper adopted a qualitative online survey approach using open-ended reflections from 98 highly experienced auditors. The survey design aligns with a “Big Q” approach to qualitative data. The reflections were interpreted through the theoretical lens of the social presence theory.

Auditors underscore that remote auditing has improved their work-life balance since it offers flexibility, greater autonomy and efficient use of time. However, they believe less social contact due to remote auditing can hurt their work.

This study aimed to holistically comprehend the concept of work-life balance in a remote auditing setting. Therefore, the study refrained from making comparisons based on demographic information (e.g. gender, experience and type of audit firm).

The findings highlight the need for adopting flexible work arrangements that prioritise auditors’ well-being. This is critical for making the audit profession attractive and enhancing overall audit quality. Updated regulatory guidance and controls are needed concerning the use of technologies in remote auditing to ensure high-quality audits.

The findings of this study can positively reshape public perception of the audit profession. Firstly, enhanced work-life balance can improve audit quality. Secondly, incorporating emerging technologies in auditing can result in society perceiving auditors as adaptive to innovation and technological advancement that has been touted for their potential for enhancing the efficiency and effectiveness of audit and audit quality, potentially enhancing societal trust in auditing.

The findings of this study complement the auditing literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from auditors’ remote work and propose solutions for audit firms to improve work-life balance in a remote work setting.

This study investigated the effects of an intercultural communication (IC) course on Emirati university students' intercultural sensitivity (IS).

The participants were 89 Emirati students. The course required student involvement in a variety of tasks and activities, both inside and outside the classroom. The development of the students' IS was tracked using two instruments: the Intercultural Sensitivity Scale (ISS) and a reflective writing task.

The difference between the students' overall pre-test and post-test scores was at a statistically significant level. The data from the reflective writing papers showed that the course developed the students' IS with a particular effect on their awareness of other cultures, barriers to effective communication and self-confidence.

In an increasingly globalized world, the findings of this study highlight the importance of a course designed to enhance university students' IS and therefore intercultural competence. They also indicate the need for more experiential learning to bridge in-class and out-of-class experiences which facilitate the development of students' intercultural competence.

This paper aims to explore how municipal law, in its various guises, serves to police the boundaries of acceptable sexual conduct by considering how Sexual Entertainment Venues (SEVs) in British cities are controlled through diverse techniques of licensing and planning control.

The paper describes the emergence of permissive new licensing controls that provide local authorities considerable control over SEVs. Licensing decisions, judicial review cases and planning inspectorate adjudications since the inception of the new powers are examined to explore the logic of judgements preventing SEVs operating in specific localities.

Through analysis of case studies, it is shown that local authorities have almost total discretion to prevent SEVs operating in specific localities, particularly those undergoing, or anticipated to be undergoing, redevelopment and regeneration.

This paper offers unique insights on the “scope” of municipal law by highlighting how land uses associated with “sexual minority” interests are regulated in the interests of urban regeneration, redevelopment and restructuring.

The paper introduces a new conceptualisation of entrepreneurship that promotes a broader perspective of the phenomenon. The purpose of the paper is to re-conceptualise the act of entrepreneurship so as to reduce it to the fundamental behaviours and processes.

The paper sets out the motivations for and challenges in establishing a broader definition of entrepreneurship. Following this, current approaches to defining entrepreneurship are reviewed. In light of these, a definition of entrepreneurship is offered that captures a new perspective in understanding entrepreneurship. A critique of the offered definition is offered with regards to promoting theory development, empirical research, quality predictions and a distinctive research domain.

The authors argue that a definition of entrepreneurship that is focussed on the development and validation of ideas provides a thought-provoking re-conceptualisation of entrepreneurship. Extant perspectives on entrepreneurship as business/organisation creation, uncertainty, innovation, value creation and opportunity recognition/creation are drawn on to demonstrate the applicability of the definition.

The pursuit for an encompassing definition of entrepreneurship has been both extensive and earnest, which has inadvertently resulted in a sizable pool of definitions. The authors offer a re-conceptualisation of entrepreneurship with the intent to provide a broad yet coherent definition that encompasses all acts of entrepreneurship. A benefit of this conceptualisation is the establishment of the endpoint of the entrepreneurship process that delineates it from the domain of management.

This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context of this paper, the study is among the first to include technology within a sustainability framework.

A data structure with first-order and second-order categories was created using a methodology elaborated by Van Maanen (1979) and Gioia et al. (2012). The empirical data was collected during 20 presentations delivered by senior managers from companies, the financial industry, the Swedish government and non-profit organisations to the Swedish Society of Financial Analysts between November 2016 and February 2020.

The study develops an inductive model that emerges as a result of the data analysis process. It emphasises that technology can be both an enabler for, and an interference with, sustainability according to the application of steering mechanisms. The latter include governance and regulations, analysis and evaluation tools, and disclosure practice.

Acknowledging the role of technology in sustainable development can potentially assist in the implementation of sustainability and, arguably, in fostering an alignment between the three pillars of sustainability.

Interrelationships between sustainability, technology and accounting comprise a relatively unexplored research setting that has seldom been at the centre of academic studies.

Diversity management is gaining attention in the organizations. This study aims to theorize and test a model linking efforts to support diversity and organizational value of diversity with job satisfaction and organizational identification and to propose that these relationships are mediated by an organization’s diversity climate.

Employee survey was used to collect data from employees at an Australian manufacturing organization. Structural equation modelling in AMOS was performed for the proposed model, controlling for age and gender.

The mediating role of diversity climate in the relationship of organizational value of diversity and outcomes (job satisfaction and organizational identification) is significant. The authors discuss theoretical, research and practical contributions.

The present study extends the literature by testing a mediation model derived from the signalling and social exchange theories.

A literature review of 28 data literacy, education articles from 2010 to 2018 was conducted to gain a better understanding of the current state of data literacy research.

A systematic literature review of ERIC, Education Source, and JSTOR was conducted. Articles were included in this literature review if they focused on “data literacy” for K-12 teachers or leaders.

Results demonstrated that the concept of data literacy has become more concrete, but there is still disagreement about the parameters of the construct. While data literacy was shown to be gaining in importance, training from schools of education were focused heavily on assessment literacy. Four recommendations are made as follows: (1) create skill-focused educator prep programs, (2) encourage opportunities for collaboration, (3) model data use from both quantitative and qualitative sources and (4) investigate the role of technology and big data on data literacy.

The scope of this literature review was very narrow and, as such, does not fully encapsulate data-driven decision-making in K-12 education overall.

Data literacy is important for both teachers and leaders, as educational environments strive to better understand individual learners and improve learning outcomes. This literature review looks to pull together the current status of data literacy research with hopes of inspiring more targeted research that influences training practices for both teachers and leaders.

Despite being one of the most used dependent variables in expatriate management research, no clear-cut understanding exists of what expatriate success means. Thus, this study aims to propose an integrative definition of expatriate success by providing an overview of expatriate success's dimensions, antecedents, and their interplay.

A systematic literature review (SLR) was conducted to achieve the purpose. A total of 249 empirical studies (quantitative 111, qualitative 50, mixed-methods 17), literature reviews (67) and meta-analyses (4) on expatriate success were reviewed from Web of Science and Scopus databases published from 1990 until December 2021. The study selection criteria followed the PRISMA flowchart steps, and then descriptive and network analyses were performed to identify expatriates' success dimensions, antecedents and their interplay.

The findings show the interplay among antecedents and dimensions of expatriate success across three levels (individual, interpersonal and organisational) to clarify the concept of expatriate success. Also, the study offers a comprehensive definition of expatriate success based on the dimensions identified.

The suggested definition of expatriate success elucidates the “atheoretical”, multidimensional and socially constructed nature of the construct and hence, calls for more “theoretical”, multidimensional and subjective considerations of the term to ground human resource management practices addressed to attain expatriates' success.

This paper provides an integrative definition of expatriate success, giving greater insight into the construct, in addition to critically reflecting on it.

The purpose of this article is to examine synergies between a eudaimonic model of psychological well-being (Ryff, 1989) and mental health practice. The model grew out of clinical, developmental, existential and humanistic perspectives that emphasized psychological strengths and capacities, in contrast to the focus on emotional distress and dysfunction in clinical psychology.

Conceptual foundations of the eudaimonic approach are described, along with the six components positive functioning that are used to measure well-being. These qualities may be important in facilitating the recovery experiences, which are of interest in Mental Health and Social Inclusion.

Four categories of empirical evidence about eudaimonia are reviewed: how it changes with aging, how it matters for health, what are its biological and neurological underpinnings and whether it can be promoted. Major contemporary forces against eudaimonia are also considered, including ever-widening inequality, the enduring pandemic and world-wide strife. In contrast, encounters with the arts and nature are put forth as forces for eudaimonia. The relevance of these ideas for mental health research and practice is considered.

Enormous suffering defines our contemporary world. Such realities call for greater attention to factors that undermine as well as nurture the realization of human potential, the core of eudaimonic well-being.

Mental health is often defined as the absence of mental illness. The novelty of the eudaimonic approach is to define mental health as the presence of well-being, assessed with different components of positive functioning.

Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using verbatim interview quotations in research and for assessing the quality of interview quotations.

This research reviews 20 empirical papers using in-depth interviews containing 600 interview quotations to examine authors' approaches to verbatim interviewee quotations. The research analyses the sample papers for interview transcript handling, selection of quotations, the number and length of interview quotations, how they are placed and presented, the proportion of interviewee voices reproduced in quotations and the disclosure of protocols for translating and editing quotations. This paper includes illustrative interview quotations as exemplars of best practice.

Given the modest discussion of the principles influencing the reproduction of quotations in research, this study develops a framework for evaluating prior research. Researchers use a wide variety of practices to reproduce interview quotations in accounting research. The issues derived from this review, and their application to interview-based papers, frame an argument for a general set of quality criteria and protocols rather than rigid rules for assessing qualitative work. These criteria can serve as anchor points for qualitative evaluation.

There is little guidance on the use of interview quotations in qualitative research which this study bridges.