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This study aims to examine the effects of audit firm attributes on audit delay associated with financial reporting complexity (FRC).

The authors use regression models with a sample of public firms with distinct monetary eXtensible Business Reporting Language tags to test the research hypotheses.

The authors find that two audit firm attributes (audit firm tenure and non-audit services performance) moderate the effect of FRC on audit delay.

The study provides insights to regulators, practitioners and investors into how firms may reduce audit delay from FRC by keeping their long-tenured auditors and allowing their auditors to gain more knowledge about the firms by providing non-audit services. The results, therefore, have implications for mandatory audit firm rotation.

To the best of the knowledge, this study conducts the first comprehensive analysis of this topic, exploring the impact of three audit firm attributes on audit delay caused by FRC. It attempts to illustrate the impact of external audit firms on reducing the adverse consequences of FRC.

This study aims to describe and evaluate the impact of a participatory age-management intervention on the knowledge, awareness and engagement of line managers and their HR partners from six health-care organizations in Sweden.

The learning workshops consisted of lectures, discussions, feedback and exchange of experiences with colleagues and invited experts. A total of 19 participants were interviewed six months after the final workshop, and qualitative thematic analysis was used to analyze the transcribed interviews.

The intervention design produced promising results in improving line managers’ and HR partners’ knowledge and increasing awareness and engagement. On some occasions, the participants also initiated changes in organizational policies and practices. However, the intervention primarily became a personal learning experience as participants lacked resources and mandates to initiate change in their daily work. To stimulate engagement and change at the organizational level, the authors believe that an intervention must receive support from higher managers, be anchored at the workplace and be aligned with the organization’s goals; moreover, participants must be provided with sufficient resources and mandates to coordinate the implementation of age-management strategies.

Prolonged working life policies and skill shortages are affecting organizations and societies, and for many employers, there are strong reasons for developing strategies to attract, recruit and retain older workers.

This study offers lessons and guidance for future workplace interventions to attract, recruit and retain older workers.

The nature of corporate governance (CG) mechanisms in an entity may influence the timeliness of the audited annual report. The purpose of this paper is to argue that the “quality” of CG in a firm has a significant association with the time it takes the audited annual report and financial statements to be released.

Using a set of 543 firm-year observations over the period 2007–2016, the authors examine whether a validated CG-Index is associated with audit report delay (ARD). The authors employ both granular as well as aggregated approaches to the analyses. In addition, the authors include control variables known to have an association with ARD in the panel data regressions.

The findings, which are robust for self-selection among other checks, reveal that financial expertise in the audit committee, board size, board meetings and independence in the board are associated with longer ARDs. Some CG attributes such as board diversity (i.e. women and different nationalities in the board) are associated with improved timeliness of the annual reports. The results also reveal that a longer tenure for independent directors in the board is associated with a shorter ARD. Overall, the authors find that the composite CG score has a positive influence on the timeliness of annual reports.

The study focuses on listed companies in one developing country. Additional studies focusing on other jurisdictions could yield more results.

The study is useful in highlighting those CG characteristics firms should focus on toward the attainment of timely corporate reporting to aid in decision making by users.

The study is unique since it emphasizes the importance of focusing on an aggregate CG-Index, and the contribution of the CG-Index toward the timeliness of annual reports.

The central aim of this paper is to give an overview of theory and research on the crossover of (work‐related) wellbeing from employees to their partners at home. In addition, it seeks to discuss studies on the crossover of wellbeing from employees to their colleagues in the workplace. It aims to discuss possible moderators of the crossover effect and delineate a research agenda.

The paper takes the form of a literature review.

The review of the literature shows that strain may spillover from work to home, and consequently influence, the wellbeing of one's partner. Additionally, the paper discusses recent studies documenting that the enthusiasm for one's work may cross over to the partner as well. Furthermore, research has shown that employees influence one another in the workplace. Several conditions may facilitate such crossover, including the frequency of interactions, empathy, susceptibility to contagion, and similarity. The paper outlines a research agenda, and indicates what the gaps in the literature are.

The literature review reveals which advancements can be made in crossover theory. One way would be to further validate the spillover‐crossover model. This model postulates that job demands lead to work‐family conflict, which, in turn, leads to conflict with the partner (social undermining). Thus, job strain (or work engagement) first spills over from work to home, and then crosses over to the partner. This interaction sequence consequently influences the partner's wellbeing.

This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred methods for performing reviews and the stylization or framing of communicated review comments.

A survey was administered in which practicing auditors were asked about workpaper review process prompts, methods and preferences. The survey was completed by 215 auditors from each of the Big 4 accounting firms and one additional international firm. The final data set consists of quantitative and qualitative responses from 25 audit partners, 33 senior managers, 30 managers, 75 in-charge auditors/seniors and 52 staff auditors.

Findings indicate reviewers and preparers differ in their perceptions of the review process based on their defined roles. First, reviewers and preparers differ in their perspectives on which factors initiate the review process. Second, the majority of reviewers and preparers prefer face-to-face communication when discussing review notes. Reviewers, however, are more likely to believe the face-to-face method is an effective way to discuss review notes and to facilitate learning, whereas preparers prefer the method primarily because it reduces back-and-forth communication. Finally, reviewers believe they predominantly provide conclusion-based review notes, whereas preparers perceive review notes as having both conclusion- and documentation-based messages.

This paper advances the academic literature by providing a unique perspective on the review process. Instead of investigating a single staff level, it examines the workpaper review process on a broader scale. By obtaining views from professionals across all levels, this work intends to inspire future research directed at reconciling differences and filling gaps in the review process literature. The finding that reviewers and preparers engage in role conformity that leads to incongruent perceptions of the review process should encourage the consideration of mechanisms, with the potential to be tested experimentally, by which to reconcile the incongruities.

Results support recent regulator concerns that there are breakdowns in the workpaper review process, and the findings provide some insight into why these breakdowns are occurring. Incongruent perceptions of review process characteristics may be the drivers of these identified regulatory concerns.

This is the first study to examine current workpaper review processes at the largest accounting firms from the perspective of both preparers and reviewers. From this unique data set, one key interpretation of the findings is that workpaper preparers do not appear to recognize a primary goal of the review process: to ensure that subordinates receive appropriate coaching, learning and development. However, workpaper reviewers do, in fact, attempt to support preparers and work to create a supportive team environment.

The goals of this review are to identify key theories, constructs and themes in the international business travel (IBT) literature and to propose a model based on findings, theories and constructs drawn from adjacent research literature.

The authors reviewed the business travel (BT) literature to identify conceptual and empirical articles on IBT published from 1990 to 2022. Only 53 publications were suitable for review. The authors reviewed them using an open coding system.

The IBT literature is dispersed across several disciplines that use different methods, focus on different aspects of travel and emphasize different positive and negative outcomes that IBT engenders. The publications employed a diverse range of methods, including review and conceptual (11), quantitative (28) and qualitative methods (14). The samples were diverse in country, age, marital status and tenure. Many publications were descriptive and exploratory. The few that based their research on theory focused on two stress theories: Job Demands-Resources (JD-R) theory and conservation of resources (COR) theory.

Experimental and longitudinal designs are needed to reduce the causal ambiguity of this body of mostly correlational and cross-sectional research. The authors discuss the impact of emerging advances in virtual global communication technology on the future of IBT.

More research is needed on positive aspects of IBT. Human resource (HR) people should be aware of these issues and are encouraged to decrease the deleterious aspects of the international trips and increase the positive ones.

Increasing well-being of international business travelers is important for the travelers, their families and the organization.

This is the first IBT review focused on the theoretical underpinnings of research in the field. The authors offer a model for IBT and introduce adjustment and performance as important constructs in IBT research. The authors encompass crossover theory to add the reciprocal impact of travelers and spouses and label IBT a “double-edge sword” because it arouses both positive and negative outcomes.

The purpose of this paper is to explore how multiple partners could be managed to ensure the successful delivery of the World Masters Games (WMG), 2017. Specifically, its objectives are to understand how event organisers manage relationships with multiple delivery partners, what tools and practices are used to ensure consistency and what risks and benefits exist.

An applied, qualitative, exploratory method used thematic analysis to obtain findings from seven semi-structured interviews of senior managers involved in five international sports event held in Australasia.

Findings were interpreted into nine themes related to event delivery partnerships such as reducing inconsistency, localising delivery through specialists, managing stakeholder relationships, managing workloads and taking an athlete-centred approach. Recommendations include establishing relationship strategies for each partner, determining the degree of control over delivery, crafting contracts appropriate to each partner, creating a suite of tools to aid consistency, recruiting an executive team with Games/mass participation event experience and a senior management team with sport or venue operations experience, centralising knowledge and planning, up-skilling partners as necessary and fully engaging local communities.

The sample was restricted to five event organisations and only a small number of participants per organisation were interviewed. This study collected the experiences and opinions from the event organisers’ point of view and did not capture the same from delivery partners.

The literature revealed little specifically on operational delivery methods adopted by sport events; therefore this study adds to the conversation on sport event delivery models from an outsourcing perspective.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of audit seasonality in the association between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

This study investigates work and non-work antecedents for the work–life balance (WLB) development of remote employees during the COVID-19 pandemic. Longitudinal data (N = 1,146, T1; N = 737, T2) was collected in May–June 2020 and December 2020 in one multinational company (MNC) in Finland. In data analysis, structural equation modeling (SEM) with a cross-lagged panel model was utilized. The results revealed that during the pandemic, WLB slightly decreased. The quantitative job demands increased and predicted a decreased WLB at T2. Job autonomy decreased but did not have an effect on WLB development or buffer the negative effect of quantitative job demands on WLB. Time saved from commuting was positively related to WLB development, but the number of children living at home and the age of the youngest child had no statistically significant link to WLB development over time (similar finding for men and women). Although care responsibilities from the gender perspective is not the focus of our study, the additional analysis show that WLB at T1 was more challenging for women the more children they had, or the younger the youngest child was. For men, children did not make a difference for their WLB at T1. This finding indicates that WLB has been more challenging for mothers compared to fathers already when our first data had been collected, and the continuance of the pandemic did not change the situation in any direction. This research contributes to the knowledge about work and non-work related demands and resources as antecedents for WLB development during the pandemic. As a practical implication during the pandemic, the authors suggest that employers should follow development for employees’ WLB as a measure of well-being in remote work. In addition, the workload of remote employees should be followed, and time saved from commuting should be preserved as employees’ non-work time and protected from work-related tasks.

Prior research finds that auditors can be distinctively committed to multiple workplace targets (e.g., their audit firm, supervisors, profession, and clients). This study investigates an underexamined target of auditor commitment – engagement teams. Given that these teams are responsible for performing key audit tasks for clients and external stakeholders, we argue that auditors' commitment to their team can affect auditor behavior. Using a sample of 121 auditors, our results indicate that quality social exchange relationships between individual auditors and their engagement teams, activated by perceptions of team fairness, and reciprocated with team commitment, are associated with beneficial group-oriented behavior. Specifically, we posit and find that perceived team fairness predicts perceived team support, perceived team support predicts team commitment, and team commitment predicts citizenship behavior directed toward the engagement team (e.g., helping the team by taking on extra responsibilities during an audit). We also find that the social exchange proxies of perceived team support and team commitment sequentially mediate the positive effect of perceived team fairness on team citizenship behavior, and that team commitment is a stronger predictor of team citizenship behavior than auditors' commitment to their firm.