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The process performed during a financial statement audit is critical but is unobservable to external stakeholders. This can create challenges in assessing the quality of individual audit engagements. This study’s objective is to introduce and investigate an archival measure based on publicly available information that proxies for audit process ineffectiveness.

We proxy for audit process ineffectiveness using errors in the audit report. We examine audit reports to identify errors because the audit report represents the auditor’s primary communication with financial statement users and is subject to rigorous preparation and review. We first examine if typical factors influencing audit process ineffectiveness are associated with audit report errors. We then examine whether audit reports containing errors are associated with audit quality measures.

We find that errors are more likely to be present in audit reports when time pressure exists and less likely when auditors exert more effort and when audit engagement risk is higher. Results also show that errors in audit reports are positively associated with financial reporting misstatements, measured by subsequently disclosed Big R restatements and out-of-period adjustments.

Collectively, our evidence suggests that an audit report containing an error is a suitable proxy for audit process ineffectiveness. This proxy has audit quality implications because inattentiveness in one area of the audit process could indicate inattentiveness in another area.

The purpose of this paper is to examine the relationship between Chinese female executives and corporate risk-taking the contingencies that affect this relationship.

A integrated theoretical framework was established, on the basis of which theoretical hypotheses were developed and tested using 20,315 firm-year observations collected from China’s publicly listed companies during the period 2005–2020. Data were collected from China's Shanghai and Shenzhen A-share Stock Exchanges and analyzed using a moderated regression analysis, PSM, 2SLS-IV and PSM-DID model.

The empirical results indicate a negative effect of the ratio of female executives in top management team on corporate risk-taking, and this negative effect can be weakened by the social capital of board directors and the regional marketization.

The paper contributes to research on the relationship between female executives and risk-taking by considering the effect of eastern culture on female executives’ business decision-making and examining the moderating factors inside and outside the firm.

The paper illustrates the active steps that corporations can take to enhance female executives' willingness and capacity to take firm-related risks so as to improve the firm value in the long run.

The paper explores how Chinese culture and Chinese traditional value affect female executives’ decision-making on risky projects or uncertain investments. In addition, our study for the first time examines the moderating effect of board social capital as an internal factor and marketization as an external one on the relationship between Chinese female executives and corporate risk taking. The research examines the gender inequality in the work and competitive environment facing female executives in the areas of different marketization level, which would affect female executives’ cognition and motivation in corporate risk taking.

This bibliometric study aims to analyze the latest trends and patterns of big data applications in librarianship from 2000 to 2022. By conducting a comprehensive examination of the existing literature, this study aims to provide valuable insights into the emerging field of big data in librarianship and its potential impact on the future of libraries.

This study employed a rigorous four-stage process of identification, screening, eligibility and inclusion to filter and select the most relevant documents for analysis. The Scopus database was utilized to retrieve pertinent data related to big data applications in librarianship. The dataset comprised 430 documents, including journal articles, conference papers, book chapters, reviews and books. Through bibliometric analysis, the study examined the effectiveness of different publication types and identified the main topics and themes within the field.

The study found that the field of big data in librarianship is growing rapidly, with a significant increase in publications and citations over the past few years. China is the leading country in terms of publication output, followed by the United States of America. The most influential journals in the field are Library Hi Tech and the ACM International Conference Proceeding Series. The top authors in the field are Minami T, Wu J, Fox EA and Giles CL. The most common keywords in the literature are big data, librarianship, data mining, information retrieval, machine learning and webometrics.

This bibliometric study contributes to the existing body of literature by comprehensively analyzing the latest trends and patterns in big data applications within librarianship. It offers a systematic approach to understanding the state of the field and highlights the unique contributions made by various types of publications. The study’s findings and insights contribute to the originality of this research, providing a foundation for further exploration and advancement in the field of big data in librarianship.

This paper aims to examine whether information technology (IT) managers’ virtual listening, as rated by their high-tech employees, affected turnover behaviour beyond a new constellation of variables, some of which have never been researched as antecedents of turnover behaviour, particularly during a pandemic or crisis. Namely, the main aim, among others, is to answer the research question: does IT employees’ perception of the quality of their supervisors’ virtual listening in the pandemic and crisis era, when employees and managers work remotely, will negatively affect turnover behaviour? If yes, in which constellation of antecedents the virtual listening effecting on turnover behaviour?

Logistic regression analysis was conducted to test the hypotheses via SPSS 26 and PROCESS (Model 6). The variance inflation factor was calculated to test multicollinearity. Interaction was tested using the Hayes and Preacher PROCESS macro model. The researchers also used the J-N technique test (Johnson–Neyman via process). The supplemental analysis used also PROCESS MACRO (IBM Corp., Armonk, NY, USA, 2023) Model 4 and Bootstrap test.

The findings show that perceptions of supervisors’ virtual listening quality as rated by their employees moderated the relationship between organisational deviance as a type of organisational misbehaviour (OMB) and turnover behaviour and had the strongest effect on turnover behaviour beyond other key predictors (organisational deviance as a type of misbehaviour, turnover intention, job satisfaction, embeddedness and alternatives in the labour market). Alternatives to current work moderated the association between the perception of managers’ virtual listening behaviour as rated by their employees and turnover behaviour. Specifically, when alternatives in the labour market were high or medium, the perceived quality of managers’ virtual listening reduced turnover behaviour. Finally, the perception of the IT employees supervisors’ virtual listening moderated the relationship between organisational deviance and turnover intention among high-tech employees.

Evaluating supervisor listening in the high-tech firm may have value in terms of its relationship to outcomes such as retaining employees, turnover intention and especially turnover behaviour. The effect on turnover behaviour and of that new constellation of antecedents on turnover behaviour when people work remotely was not researched yet and important for the post COVID-19 era. Additionally, in contrast to most studies of turnover, this study also focus on the positive aspects of turnover and especially turnover behaviour to organisations in general and especially to high-tech firm and not just the negative aspect as was researched until now. Another contribution is the finding that when employees perceived their managers’ virtual listening quality as high, the effect of deviance as a type of OMB on turnover behaviour was positive. Namely, the listening as a moderator and turnover assisted in making the organisation cleaner from inappropriate behaviour. Additionally, when alternatives in the labour market are high or medium, perceived quality of virtual listening of managers as rated by their employees can reduce turnover behaviour. This virtual listening–turnover relationship and the moderator of alternatives to current work had not previously been found in the turnover literature and this is also significant a contribution to the turnover and withdrawal literature.

The purpose of the article is to outline the insights provided by Alan Fox in Man Mismanagement in relation to the rise of the New Right political economy and the spread of unitarist managerialism. The article assesses the contemporary work and employment relations implications of mismanagement arising from a “second wave” of the New Right ideology from 2010 in the UK.

Responding to the Special Issue on Alan Fox, the article focuses on Alan Fox's book Man Mismanagement, considering industrial relations developments arising between the 1st (1974b) and 2nd (1985) editions relating to the political rise of the New Right. It reviews various literature that illustrates the contemporary IR relevance of the book and Fox's insights.

The New Right’s ideology has further fragmented work, disjointed labour rights and undermined collective industrial relations institutions, and macho mismanagement praxis is even more commonplace, compared to when Fox wrote Man Mismanagement. The stripping away of the institutional architecture of IR renders the renewal of pluralist praxis, like collective bargaining and other forms of joint regulation of work, a formidable task.

The value of the article relates to the identification of dramatic historical industrial relations events and change in the UK in Alan Fox's book Man Mismanagement, most notably relating to the rise to power of the Thatcherite New Right in 1979. Originality is evidenced by the authors’ drawing on Fox's ideas and assessing the implications of the “second wave” of the New Right in the contemporary industrial relations (IR) context of the 2020s under the conceptual themes of fragmented work, disjointed labour rights and undermined collectivism.

Teaching wine tasting online is challenging, even given the curated digital tools of the Wine and Spirit Education Trust, a highly renowned online wine certification system is used. This paper aims to initially explore wine experts’ opinions about online wine education and subsequently examine the feasibility of customizing wine appreciation lexicons for Chinese learners.

A two-study multimethod approach was adopted. Study 1, a two-stage Delphi study, was conducted with 17 wine experts representing a number of countries, using a mix of closed/open-ended questions in an online survey. Data was collected in a market study in Study 2, conducted at agricultural markets in Thailand (pilot test) and China. Dialogues with market sellers were undertaken, evoking mental imagery of wine descriptors to explore the relevance of traditional versus local aromas and flavors in describing wine.

Findings concentrate on three main areas: general advantages/disadvantages of online wine education, reactions toward asynchronous/synchronous methods of wine tasting and, finally, the feasibility of customizing a wine appreciation lexicon for Chinese learners.

The study presents novel insights into the role of online wine education in China.

Losing indigenous knowledge is to lose the future and impoverish the societies because indigenous knowledge is considered one of the cornerstones and survival of communities, societies and economies. This study, thus, aims to explore and assess the contextual enablers of indigenous knowledge and their role in developing and sustaining the Ewe communities in Ghana.

The qualitative research design, which enabled the researcher to engage the participants in an interview process and observation, was used in this study. It was augmented with a quantitative design using structured questions. Data analysis was guided by the basic principles of grounded theory. The coding system was aided by NVivo to analyze the qualitative data, while the quantitative data was analyzed using the SPSS. Descriptive analysis and graphs were deployed in the presentation of the findings.

The study discovered that the communities are in possession of several types of indigenous knowledge, ranging from tacit to explicit knowledge, which are embedded in their cultural and traditional systems and unique to every community; the culture of trust among the citizens and motivation to create and share knowledge in communities was high. Same time, family heads, farmer groups, libraries and museums played key roles in the preservation and management of indigenous knowledge in the communities. On the other hand, information officers and institutions like churches and police posts played insignificant roles in the management and preservation of knowledge in the communities just as the absence of a culture of willingness by the community members to create and share knowledge. Additionally, there was an absence of technological infrastructure, platforms, databases and policies to aid the management and preservation of knowledge in the communities. The study concludes that indigenous knowledge plays a vital role in the development and sustainability of communities in Ghana.

Community leaders and political leaders need to invest in systems and structures that will promote the management and preservation of indigenous knowledge for the development of the communities and the state as a whole.

The study demonstrates its originality in terms of scope, setting, population and empirical evidence by focusing on the role of indigenous knowledge in the sustainability and development of Ewe communities in Ghana.

The aim of this scoping review was to identify key characteristics related to strategies and approaches for delivering sustainable training and professional development (PD) of graduate teaching assistants (GTAs), teaching assistants (TAs), and tutors. While the continuous, coherent and responsive programmes for such training and PD may address needs that are congruent with the needs of other sessional teachers, the literature has not focussed on GTA training and PD that support the longer-term retention of GTAs as sessional teachers.

In this scoping review, we devised a search strategy to identify literature relating to the key characteristics of strategies and approaches for delivering sustainable GTA training and professional development in higher education settings. We were guided by the frameworks for such reviews developed by Arksey and O’Malley (2005), Levac et al. (2010) and Westphaln et al. (2021). We used PRISMA guidelines to guide our reporting processes, and used thematic analysis practice (Braun and Clarke, 2022) as our analytical approach in order to identify and discuss the key themes.

We identified that strategies and approaches for delivering sustainable GTA training and PD frame GTAs as future academics and leaders in teaching; provide institutional support and investment in teaching; deliver departmental training; facilitate peer support; provide pedagogical training; implement training strategies; and support the teacher identity of GTAs.

These findings add to the body of research that explores how strategies and approaches for delivering sustainable GTA training and PD address and meet the needs common to all sessional teachers constrained by the precarity of the part-time faculty/academia. While our findings indicate such training and PD enhance the quality of teaching available to university students, this effect is dependent on institutional support and facilitation of peer and faculty networks.

To maximize the benefits of intercultural mentoring relationships, which are increasing in today’s diverse higher education environment, the current article conceptualizes the connection between intercultural mentoring and cultural competence among mentors and mentees as a learning process.

The conceptual paper discusses the nuanced aspects of intercultural mentoring. Ultimately, the current article presents a framework for a bidirectional relationship between intercultural mentoring and cultural competence through experiential learning theory and intergroup contact theory, resulting in implications for practitioners and actionable research directions.

The article highlights the interplay and interdependence of cultural competence and intercultural mentoring through experiential learning and intergroup contact theory. Cultural competence influences the quality of intercultural mentoring relationships. Conversely, intercultural mentoring relationships can develop cultural competence in mentors and mentees through experiential learning, producing positive intergroup contact behaviors. Findings suggest the need for active learning and unlearning among mentors and mentees in intercultural mentoring relationships to maximize developmental outcomes (e.g. cultural competence).

The proposed framework emphasizes that (1) the possession of cultural competence is a critical success factor for intercultural mentoring relationships, (2) the development of cultural competence is an outcome of successful intercultural mentoring relationships, and (3) intercultural mentoring relationships should be regarded as experiential learning platforms that can produce positive intercultural traits such as cultural competence.

The purpose of this study was to make sense of the individual perspectives of former undergraduate student mentors from science, technology, engineering, and mathematics (STEM) fields who took part in an after-school STEM mentoring program. The study examined the following research questions: (1) How do former undergraduate student STEM mentors interpret and give meaning to their after-school STEM mentoring experiences? (2) In what way can an after-school STEM mentoring experience lead to a deeper understanding of the long-term implications of a STEM mentorship program?

The sample comprised 21 former undergraduate STEM mentors. The study was guided by the methods of content analysis and repertory grid (RepGrid), with data collected via highly structured interviews. Eight elements were pre-selected for the RepGrid to elicit constructs from participants. These include (1) mentoring, (2) teaching, (3) research, (4) career, (5) workforce, (6) Nebraska STEM for you (NE STEM 4U), (7) networking, and (8) communication. The researcher employed content analysis for cross-case analysis and used interpretative clustering to analyze nuanced similarities and differences among participants. Personal construct theory was used to understand how former STEM mentors made sense of their experiences.

The results highlight the diversity of viewpoints among participants, as well as their connections to various career paths, communication strategies, and mentorship styles. These insights contribute to a deeper understanding of how STEM mentorship experiences can be tailored to the experiences of mentees. The study stresses the significance of clear communication in STEM and advises professionals to avoid excessive technical jargon to convey complex ideas. Overall, the study provides valuable insights into the motivations, perspectives, and benefits of former undergraduate mentors. Ultimately, recognizing how these factors impact STEM mentoring programs is vital for the long-term success and advancement of the STEM pipeline.

The study has several limitations, including the inclusion of participants lacking knowledge or experience with the eight elements used in the RepGrids. While participants had completed a bachelor’s degree in a STEM field, not all had pursued advanced schooling or careers that required knowledge or implementation of research.

Findings underscore the importance of acknowledging the diverse career paths within STEM fields to understand participants’ perspectives toward mentorship. Considering the incorporation of STEM mentorship within regular school hours and making it a graduation prerequisite could enhance student participation and advancement. Integrating STEM outreach programs into higher education curricula could facilitate the development of essential professional skills (e.g. critical thinking, problem-solving) among STEM undergraduate students. These implications highlight the importance of diverse mentorship styles and professional skills to foster a more inclusive STEM workforce.

The study focused on the individual perspectives of participants rather than employing a thematic analysis.