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The purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand.

The research is conducted using audit fee data from New Zealand and examines the overall impact of the reforms on the cost imposed on auditees.

The findings show that there was no general increase in audit fees but a significant increase in audit fees for small listed companies compared to audit fees for unlisted companies and large listed companies.

The practical implications of this study suggest that the introduction of independent inspections led to increased costs for some clients, particularly smaller listed companies, and that audit firms were able to pass on these costs to their clients. These results have important implications for policymakers and auditors alike.

This study provides new insights into the cost of the introduction of independent audit inspections, which have been the subject of ongoing criticisms and recommendations for improvement.

This study aims to investigate the determinants of United Arab Emirates (UAE) and Qatar consumers’ perceptions of organic food.

Using a survey approach and focusing on six known determinants identified from empirical studies, data were analysed using a mean difference analysis and a multi-regression model.

Citizens in both countries had similar access to organic food products, yet consumer perceptions differed significantly. Given the geographical, cultural and topographical proximity and similarities of these countries, differences in the mean values indicate that targeted or bespoke marketing is required to attract customers.

One limitation of this study its sample size that may limit the generalizability of its results. However, the highly statistically significant results offset this to some extent as the differences the authors have demonstrated are likely to be real. These do require confirmation by further similar studies. The study relied on a random sample of respondents who might have exhibited bias in answering questions.

The two countries central to this research study, the UAE and Qatar, have vested interests in supporting the organic food product market that mainly concern supporting and promoting the health of their citizens and the environment. As shown in this paper, the key obstacles preventing consumers’ accessing organic products are availability and price. With appropriate governmental subsidies and logistics support, however, these barriers can be overcome.

If governments are sincere in their declarations that the health and welfare of their citizens is of prime importance, they will support attempts to promote the sale and consumption of organically grown food. The results of this study can help to inform such policies.

This study provides insights into the most important factors that influence consumers’ attitudes towards organic foods. This study fills a gap in the existing research on consumer buying behaviour for organic food in two Middle Eastern countries.

As Australians experience more fierce and frequent natural disasters, there are urgent calls for businesses to meaningfully respond to climate change. Australian financial and professional services employees occupy an ambiguous space as climate mitigation measures have different economic implications for their clients. The purpose of this paper is to investigate how Australian professionals experience climate change and respond to the issue within their workplace.

This mixed methods study applies a systems thinking framework to investigate: how do professionals’ experiences of the issue of climate change and the workplace influence their cognitions, emotions and behaviour? And in particular, what psychosocial antecedents precede voicing climate concern?

Firstly, a survey of professionals (N = 206) found social norms, perceived behavioural control and biospheric values, but not attitudes, significantly predicted prohibitive green voice. Middle managers were significantly likely to voice climate concern, whereas senior managers were significantly likely to express climate scepticism. Ten professionals were then interviewed to gain a contextualised understanding of these trends. Interpretive phenomenological analysis identified five interrelated themes: (1) active identity management, (2) understanding climate change is escalating, (3) workplace shapes climate change response, (4) frustration and alienation and (5) belief that corporations prioritise profit.

Findings are discussed in relation to how employees may both embody and adapt their organisations. These results have implications for understandings of workplace meaningfulness and organisational risk governance.

This study analyzed three years of data from the Collegiate Leadership Competition to investigate potential differences in longitudinal leader self-efficacy growth between students who identify as men and those who identify as women.

Survey design.

Results indicate that women participants enter their competition experience at higher levels of leader self-efficacy than men and that both groups were able to sustain moderate levels of growth measured several months after the end of the competition.

The gap between men and women in their leader self-efficacy did not change over the several months of measurement. Implications for leadership educators are discussed.

This paper explores the similarities and differences in privacy attitudes, trust and risk beliefs between younger and older adults on social networking sites. The objective of the article is to ascertain whether any notable differences exist between younger (18–25 years old) and older (55+ years old) adults in how trust and risk are influenced by privacy concerns upon personal information disclosure on social media.

A Likert scale instrument validated in previous research was employed to gather the responses of 148 younger and 152 older adults. The scale was distributed through Amazon Mechanical Turk. Data were analyzed through partial least squares structural equation modeling.

No significant differences were found between younger and older adults in how social media privacy concerns related to trust and risk beliefs. Two privacy concern dimensions were found to have a significant influence on perceptions of risk for both populations: collection and control. Predictability and a sense of control are proposed as two conceptual approaches that can explain these findings.

This article is the first one to explore age differences in privacy concerns, trust and risk on social media employing conceptual developments and an instrument specifically tailored to the social media environment. Based on the findings, several strategies are suggested to keep privacy concerns on social media at a minimum, reduce risk perceptions and increase users' trust.

The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists' pro-environmental behavior in the Pakistan’s tourism industry. Furthermore, this study has analyzed the moderating role of moral obligation concerning environmental attachment and green motivation on tourists' pro-environmental behavior.

Data were gathered via a structured questionnaire by 237 local (domestic) tourists of Pakistan. Furthermore, the data were examined by employing SmartPLS.

Findings demonstrate that all three environmental triggers have a positive and significant relationship with environmental attachment and green motivation. Accordingly, environmental attachment and green motivation promote tourists' pro-environmental behavior. Furthermore, the moderating role of moral obligations has also been incorporated in the study. The finding reveals a strong and positive relationship among environmental attachment and tourists' pro-environmental behaviors during high moral obligations. In contrast, moral obligations do not moderate association between green motivation and tourists' pro-environmental behavior. Therefore, competent authorities should facilitate tourists to adopt environmentally friendly practices; which will ultimately promote pro-environmental behavior.

This study provides useful insights regarding the role of tourism in fostering environmental attachment and green motivation that sequentially influence tourist pro-environmental behavior. Secondly, this research has employed moral obligations as a moderator to identify the changes in tourists’ pro-environmental behavior based on individuals' ethical considerations. Hence, the study provides an in-depth insight into tourists' behavior. Lastly, the present research offers effective strategies for the tourism sector and other competent authorities to increase green activities that can embed the importance of the environment among individuals.

This study aims to identify and prioritize barriers to corporate social responsibility (CSR) in the construction sector.

A literature review was first conducted to identify barriers to CSR performance. After that, construction professionals were invited to validate the appropriateness of the obstacles. The discussion allowed the establishment of a list of barriers to CSR performance and their corresponding categories. Data collected from the survey were then analyzed to prioritize the importance of these barriers by the fuzzy DEMATEL-based ANP (DANP) technique.

The findings presented 16 barriers to CSR, which were categorized into four clusters. The fuzzy DANP analysis showed that strategic vision is the most crucial cluster, followed by the measurement system, stakeholder perspective and scarce resources. Among the sixteen barriers examined, lack of awareness, knowledge and information of CSR; low priority of CSR; lack of metrics to quantify CSR benefits; lack of guidelines and coherent strategies; and lack of CSR enforcement mechanism are the five most crucial barriers.

This study is one of the first that proposes a comprehensive model to prioritize barriers to CSR performance of contractors considering their interrelationships. It provides construction stakeholders with a framework for understanding the linkage between the barriers and CSR framework under the umbrella of stakeholder theory. Thus, the findings might assist construction practitioners and academics in fostering the success of CSR implementation.

A deteriorating security situation and an increased need for defence equipment calls for new forms of collaboration between Armed Forces and the defence industry. This paper aims to investigate the ways in which the accelerating demand for increased security of supply of equipment and supplies to the Armed Forces requires adaptability in the procurement process that is governed by laws on public procurement (PP).

This paper is based on a review of current literature as well as empirical data obtained through interviews with representatives from the Swedish Defence Materiel Administration and the Swedish defence industry.

Collaboration with the globalized defence industry requires new approaches, where the PP rules make procurement of a safe supply of defence equipment difficult.

The study's empirical data and findings are based on the Swedish context. In order to draw more general conclusions in a defence context, the study should be expanded to cover more nations.

The findings will enable the defence industry and the procurement authorizations to better understand the requirements of Armed Forces, and how to cooperate under applicable legal and regulatory requirements.

The paper extends the extant body of academic knowledge of the security of supply into the defence sector. It serves as a first step towards articulating a call for new approaches to collaboration in defence supply chains.

This study aims to provide a precise understanding of how corporate sustainability information is used in socially responsible investing (SRI). The study is motivated by the lack of a recognised body of knowledge on this issue. This study, therefore, collates and reviews relevant studies (67 studies) to provide guidance to investors interested in SRI and identify a research agenda for academics desiring to contribute to this area.

This study conducts a systemic literature review employing recognised key words and searching the Web of Science. HistCite is utilised to ensure important cited studies are not missed from the collection. The review was conducted from two perspectives: (1) sources of sustainability information and (2) how the information is used in SRI.

The review identifies five major sources of sustainability information, including corporate reports, ESG ratings, industry affiliation, news and private communication with firms. These sources of information play different roles in the cross section of SRI strategies (i.e. negative and positive screening, active ownership and integration). This study provides guidance on how to use this information in SRI and provides recommendations for future research on how analysts interact with the information, how different informational characteristics impact implementation, ways to improve data quality, improvements to analysis methods and where data use needs to be extended into new strategies.

This review contributes to the SRI literature by inventorying studies of an important, yet omitted aspect, namely, sustainability information. This work also enriches the literature on corporate sustainability information by investigating how this information can be used for a specific purpose, namely, SRI. Given the increasing interest in SRI, this review will provide much-needed guidance for a range of practitioners, including investors and regulators.

In a competitive environment, eHealth small and medium-sized enterprises’ (SMEs’) barriers to survival differ from those of large enterprises. Empirical research on barriers to eHealth SMEs in less prosperous areas has been largely neglected. This study fills this gap by employing an integrated approach to analyze barriers to the development of eHealth SMEs. The purpose of this paper is to address this issue.

The authors collected data through semi-structured interviews and conducted thematic analysis to identify 16 barriers, which were used as inputs into total interpretive structural modeling (TISM) to build interrelationships among them and identify key barriers. Cross-impact matrix multiplication applied to classification (MICMAC) was then applied validate the TISM model and classify the 16 barriers into four categories.

This study makes significant contributions to theory by identifying new barriers and their interrelationships, distinguishing key barriers and classifying the barriers into four categories. The authors identify that transcultural problems are the key barrier and deserve particular attention. eHealth SMEs originating from regions with cultural value orientations, such as hierarchy and embeddedness, that differ from the UK’s affective autonomy orientation should strengthen their transcultural awareness when seeking to expand into UK markets.

By employing an integrated approach to analyze barriers that impede the development of eHealth SMEs in a less prosperous area of the UK, this study raises entrepreneurs’ awareness of running businesses in places with different cultural value orientations.