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The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board (IAASB). The IAASB has drafted a new, stand-alone standard for audits of LCEs’ financial statements.

The Gioia method is utilized to conduct the qualitative analysis. This enables the material to shine and provide a comprehensive picture of the important aspects of the comment letters about the International Standard on Auditing (ISA) for LCEs. A content analysis of the 145 comment letters is conducted to identify the extent of the support for and the arguments against the new, stand-alone draft standard for audits of LCEs’ financial statements. In addition, this study considers how the comment letters describe the respondents’ views on audit quality in relation to the new standard. Finally, the tone of the comment letters and audit quality arguments is investigated.

The findings provide a useful framework of the most frequently used arguments supporting and opposing the ISA for LCEs. Within the themes identified, a wide variety of issues and concerns are discussed. The results reveal that the arguments in the comment letters are contradictory. For instance, when discussing audit quality, those interest groups that perceived many positive opportunities in the adoption of the ISA for LCEs thought that the audit quality would increase. Conversely, those interest groups that were skeptical about the success of the ISA for LCEs argued that the audit quality could be compromised by the general prejudice that the ISA for LCEs might be perceived as a lower-quality audit with fewer procedures.

This paper is, to the best of the authors’ knowledge, the first to examine the content of comment letters in the context of a new, stand-alone standard for audits of LCEs. The international audience can utilize the results in the context of the widely discussed issue of reducing LCEs’ auditing obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying.

An “open communication culture” in the workplace is considered a key contributor to high-quality interaction and providing means to address problems at work. We study how the ideals of “open communication” operate in healthcare.

We use discourse analysis to investigate the audio-recorded data from 14 workshop team discussions in older people services.

We found four imperatives concerning the interactional conduct of their colleagues in problematic situations that nursing professionals prefer: (1) Engage in direct communication and avoid making assumptions, (2) Address problems immediately, (3) Deal directly with the person involved in the matter and (4) Summon the courage to speak up. Through these imperatives, the nursing professionals invoke and draw upon the “open communication” discourse. Although these ideals were acknowledged as difficult to realize in practice and as leading to experiences of frustration, the need to comply with them was constructed as beyond doubt.

Workplace communication should be enhanced at a communal level, allowing those with less power to express their perspectives on shaping shared ideals of workplace interaction.

The expectation that an individual will simply “speak up” when they experience mistreatment by a colleague might be too much if the individual is already in a precarious position.

The purpose of this study is to describe primary health-care managers’ perceptions of management competencies at different management levels in digital health services using the management competency assessment program as a framework.

A secondary analysis study involving 21 semi-structured individual interviews was conducted among Finnish primary health-care managers at different management levels (frontline, middle and senior). The deductive framework method was used to analyze the data.

Similarities and differences were found in management competencies between different levels of management. Competencies related to the use of digitalization were highlighted by managers at all management levels. Managers at all management levels were involved in developing digital solutions and supporting employees in using digital solutions in their work. Frontline and middle managers emphasized more issues related to day-to-day management and communication with employees, whereas senior managers highlighted the management of large entities.

In the secondary analysis, data were used for purposes other than originally intended. Therefore, the data are subject to limitations of the methodology applied and should be transferred to other contexts with caution.

Identifying the management competencies needed to manage digital health services is important to target managers’ training according to needs in the future.

The results could be used to develop the management of digital health services, as well as improve digital health services and their deployment.

Previous literature mostly examined managers’ informatics competencies and paid little attention to other management competencies. This study discusses more broadly the management competencies that digital health services require from managers at different levels of management.

The purpose of this study is to define and analyse the emergence of collaborative engagement platforms (CEPs) as part of a rising platformisation phenomenon. Contrary to previous literature on engagement platforms (EPs), this study distinguishes between formalised and self-organised EPs and sheds light on collaborative EPs on which heterogeneous actors operate without central control by legislated firm actors.

Drawing on institutional work theory, this paper explores the institutional rules, norms and practices involved in the emergence of a new platform. This paper implements a longitudinal case study of a local food network called REKO and explores how engagement practices and institutional work patterns catalysed its emergence during 2013–2020.

The findings of this study show that actors engaged within the REKO platform participated in institutional work patterns of disruption, creation and maintenance, which drove the development of the platform and ensured its viability.

This paper encourages future research to further explore how different types of EPs emerge and function.

The rise of CEPs pushes the dominant managerial orientation to progress from the management “of” a platform to managing “within” a platform. For managers, this means developing novel practices for engaging and committing a versatile set of actors to nurture open-ended, multi-sided collaboration.

This study contributes by conceptualising different types of platforms with a particular focus on CEPs and explicating the engagement practices and institutional work patterns that catalyse their emergence.

This study examines the dualities of digital services – that is, how customers’ favorite everyday digital services can positively and negatively contribute to their well-being. Thus, the study describes the meanings of favorite digital services as part of customers’ everyday lives and the types of well-being to which such services can contribute.

We used a qualitative research approach through semi-structured interviews conducted in 2021 to collect data from 14 young adults (22–31 years old) who actively used digital services in their daily lives.

Our findings revealed that customers’ favorite everyday digital services can contribute to their mental well-being, social well-being, and intellectual well-being. Within these three dimensions of well-being, we identified nine dualities of digital services that describe their positive and negative contributions: (1) digital escapism versus digital disruption, (2) digital relaxation versus digital stress, (3) digital empowerment versus digital subjugation, (4) digital augmentation versus digital emptiness, (5) digital socialization versus digital isolation, (6) digital togetherness versus digital exclusion, (7) digital self-expression versus digital pressure, (8) digital learning versus digital dependence, and (9) digital inspiration versus digital stagnation.

These findings suggest that everyday digital services have the potential to contribute to customer well-being in various aspects – both positively and negatively – accentuating the need for service providers to decipher the impacts of their offerings on well-being. Indeed, understanding the relationship between digital services and customer well-being can help companies tailor their services to customers’ needs. Companies that prioritize customer well-being not only benefit their customers but also create sustainable growth opportunities in the long run. Further, companies can use the derived information in service design to develop marketing strategies that emphasize the positive impacts of their digital services on customer well-being.

Although prior transformative service studies have investigated the well-being of multiple stakeholders, such studies have focused on services related to the physical and healthcare domains. Consequently, the role of everyday digital services as contributors to customer well-being is an under-researched topic. In addition, the concept of well-being and its various dimensions has received limited attention in previous service research. By investigating everyday digital services and their multidimensional contribution to customer well-being, this study broadens the perspective on well-being within TSR and aids in refining a more precise conceptualization.