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This paper integrates the action phase theory (APT) and the theory of planned behaviour (TPB) to analyse the dynamic mechanisms involved in the configuration of goals and implementation intentions throughout the entrepreneurship process.

The empirical analysis compares individuals in different phases of this process (not yet decided, potential and nascent entrepreneurs). A large sample of adults from Spain is analysed. Structural equation models and multi-group analysis (MGA) serve to test the hypotheses.

The results confirm that perceived behavioural control (PBC) is the most influential antecedent of entrepreneurial goal intention (EGI) in pre-actional phases (undecided and potential entrepreneurs), whilst attitude towards entrepreneurship (ATE) takes this role during nascency. Subjective norms (SNs) are more important in Phase 1 (establishing the goal) and in Phase 3 (performing nascent behaviour).

This study contributes to both the TPB and the APT. It provides the most relevant insight into the mental process that leads to starting up and helps explain certain previous conflicting results found in the literature. Additionally, it has important implications not only for theory building but also for support bodies and for entrepreneurship educators.

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

The role of entrepreneurship education in promoting entrepreneurial actions remains unclear. The purpose of this paper is to investigate the logic of different types of entrepreneurship education and the effect of learning characteristics in promoting entrepreneurial actions among student entrepreneurs in the higher education setting.

The study employs a quantitative approach involving the use of survey data collected via an Internet tool. The constructs of variables are measured using previously tested scales. The data were analysed using partial least squares modelling because it can handle formative and reflective constructs in the same model and is capable of testing for moderation.

The findings illustrate that voluntary entrepreneurship education generates learning outcomes in terms of students' entrepreneurial actions, which is important because without action, a venture will never be launched. This is especially so if students show a deep learning orientation, while mastery motivation showed a significant and negative moderating effect. This is not the case for compulsory entrepreneurship education.

Embedded in construal level theory, this paper offers knowledge that can help to advance entrepreneurship education research (1) by uncovering the role of different types of entrepreneurship education interventions, (2) by considering students' entrepreneurial actions as the dependent variable and (3) by unravelling the role of students' learning characteristics in the efficacy of entrepreneurship education interventions. By doing this, the study addresses recent repeated calls for more fine-grained research focused on how university students learn in entrepreneurship in higher education and its effects.