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The purpose of this study is to examine the relationship between explanatory language, audit fees and audit hours to demonstrate that auditors use explanatory language in audit reports to explain perceived audit risk.

The authors construct the sentiment value, a novel audit risk proxy derived from audit reports, using big data analysis. The relationship between sentiment value and explanatory language is then investigated. The authors present the validity of their new metric by examining the relationship between sentiment value and accounting quality, taking audit fees and hours into account.

The authors first find that reporting explanatory language is positively related to audit fees. More importantly, the authors provide an evidence that explanatory language in audit reports is indicative of increased audit risk as it is negatively correlated with sentiment value. As a positive (negative) sentimental value means that the audit risk is low (high), the results indicate that auditors describe explanatory language in a negative manner to convey the inherent audit risk and receive higher audit fees from the risky clients. Furthermore, the relationship is strengthened when the explanatory language is more severe, such as reporting the multiple numbers of explanatory language or going-concern opinion. Finally, the sentiment value is correlated with accounting quality, as measured by the absolute value of discretionary accruals.

Contrary to previous research, the authors’ findings suggest that auditors disclose audit risks of client firms by including explanatory language in audit reports. In addition, the authors demonstrate that their new metric effectively identifies the audit risk outlined qualitatively in audit report. To the best of the authors’ knowledge, this is the first study that establishes a connection between sentiment analysis and audit-related textual data.

This paper raises the issue of research methodology for intellectual capital and other types of management research by focusing on the dilemma of rigour versus relevance. The more traditional explanatory approach to research often leads to rigorous results that are not of much help to solve practical problems. This paper describes an alternative approach of practicing intellectual capital research as a design science. This approach is equally scientific but is able to develop management methods that helps to solve organisational problems. This paper shows strengths and weaknesses of both the approaches and concludes that combining both within the intellectual capital research community can help to reconcile the dilemma of rigour versus relevance.

Environmental changes require higher levels of corporate authenticity when communicating with stakeholders. This is achieved by a congruence of stakeholder and brand identities. Focusing on employee identity, the purpose of this paper is to explain relationships of factors predicting brand‐building behavior.

The study pursues a triangulation approach, applying case study and survey as research methods and telephone interviews and questionnaires as research techniques in the respective exploratory and explanatory research stages.

Confirmed by exploratory and explanatory research, the antecedent factors of behavioral branding have been elicited. Interestingly, marketing control reflected differentiated results compared to previous research. It showed the highest level of contribution to explain R square followed by role identity salience and value congruence. This factor also had the highest correlation value.

Additional qualitative and quantitative research with increased sample size is suggested to validate the findings in diverse cross‐cultural research settings.

The findings enable global marketing managers to more effectively relate to stakeholders by a holistic, empathetic and authentic corporate branding strategy execution.

The interdisciplinary study validates and further develops recent pioneering research by using different measurements, scales and sample scopes. This multidisciplinary research delineates innovative and integrated conceptualizations on corporate branding, identity and leadership and supports the call to upgrade the branding concept within the marketing discipline.

Find out how the employees’ performance on the implementation of the hotel reservation information system. Therefore, this paper aims to examine the effect of the task-technology fit (TTF) on the use of information systems, as well as its effect on user performance and satisfaction.

This research type is explanatory research. In explanatory research, the aim is to provide an explanation related to the causal relationship between variables and hypothesis testing. The unit of analysis adopted in this study is the individual of the front office employees who use the star hotel reservation information system in South Kalimantan Province (the population is 239, and the taken are 150 samples, based on the number of indicators multiplied 5).

The higher the TTF, the higher the level of using information systems. The higher the use level of information systems, the higher the information systems user performance and vice versa in which the higher the user’s performance, the more increase the use of information systems. On the other hand, this study found that the use of information systems and user performance has no significant effect on user satisfaction.

The novelty in this study is shown in the influence between performance variables on the usage and the usage variables on the users’ performance. This study examines the importance of reciprocal usage and user performance relationships based on previous research studies that examine the relationship and that information technology (IT) usage will affect user performance. In addition, the users’ performance will affect the users’ behavior in using IT.

The purpose of this paper is to report on the implementation of the World Health Organization (WHO) trauma care checklist (TCC) (WHO, 2016) in an emergency department in a tertiary hospital in Nepal. This research was undertaken as part of a Hybrid International Emergency Medicine Fellowship programme (Subedi et al., 2020) across UK and Nepal, incorporating a two-year rotation through the UK National Health Service, via the Medical Training Initiative (MTI) (AoMRC, 2017). The WHO TCC can improve outcomes for trauma patients (Lashoher et al., 2016); however, significant barriers affect its implementation worldwide (Nolan et al., 2014; Wild et al., 2020). This article reports on the implementation, barriers and recommendations of WHO TCC implementation in the context of Nepal and argues for Transformational Leadership (TL) to support its implementation.

Explanatory mixed methods research (Creswell, 2014), comprising quasi-experimental research and a qualitative online survey, were selected methods for this research. A training module was designed and implemented for 10 doctors and 15 nurses from a total of 76 (33%) of clinicians to aid in the introduction of the WHO TCC in an emergency department in a hospital in Nepal. The quasi-experimental research involved a pre- and post-training survey aimed to assess participant’s knowledge of the WHO TCC before and after training and before the implementation of the WHO TCC in the emergency department. Post-training, 219 patients were reviewed after four weeks to identify if process measures had improved the quality of care to trauma patients. Subsequently six months later, a qualitative online survey was sent to all clinical staff in the department to identify barriers to implementation, with a response rate of 26 (n = 26) (34%) (20 doctors and 6 nurses). Descriptive statistics were used to evaluate quantitative data and the qualitative data were analysed using the five stepped approach of thematic analysis (Braun and Clarke, 2006).

The evaluation of the implementation of the WHO TCC showed an improvement in care for trauma patients in an emergency setting in a tertiary hospital in Nepal. There were improvements in the documentation in trauma management, showing the training had a direct impact on the quality of care of trauma patients. Notably, there was an improvement in cervical spine examination from 56.1% before training to 78.1%; chest examination 125 (57.07%) before training and 170 (77.62%) post-training; abdominal examination 121 (55.25%) before training and 169 (77.16%) post-training; gross motor examination 13 (5.93%) before training and 131 (59.82%) post-training; sensory examination 4 (1.82%) before training and 115 (52.51%) post-training; distal pulse examination 6 (2.73%) before training and 122 (55.7%) post-training. However, while the quality of documentation for trauma patients improved from the baseline of 56%, it only reached 78% when the percentage improvement target agreed for this research project was 90%. The 10 (n = 10) doctors and 15 (n = 15) nurses in the Emergency Department (ED) all improved their baseline knowledge from 72.2% to 87% (p = 0.00006), by 14.8% and 67% to 85%) (p = 0.006), respectively. Nurses started with lower scores (mean 67) in the baseline when compared to doctors, but they made significant gains in their learning post-training. The qualitative data reported barriers, such as the busyness of the department, with residents and medical officers, suggesting a shortened version of the checklist to support greater protocol compliance. Embedding this research within TL provided a steer for successful innovation and change, identifying action for sustaining change over time.

The study is a single-centre study that involved trauma patients in an emergency department in one hospital in Nepal. There is a lack of internationally recognised trauma training in Nepal and very few specialist trauma centres; hence, it was challenging to teach trauma to clinicians in a single 1-h session. High levels of transformation of health services are required in Nepal, but the sample for this research was small to test out and pilot the protocol to gain wider stakeholder buy in. The rapid turnover of doctors and nurses in the emergency department, creates an additional challenge but encouraging a multi-disciplinary approach through TL creates a greater chance of sustainability of the WHO TCC.

International protocols are required in Nepal to support the transformation of health care. This explanatory mixed methods research, which is part of an International Fellowship programme, provides evidence of direct improvements in the quality of patient care and demonstrates how TL can drive improvement in a low- to medium-income country.

The Nepal/UK Hybrid International Emergency Medicine Fellowships have an opportunity to implement changes to the health system in Nepal through research, by bringing international level standards and protocols to the hospital to improve the quality of care provided to patients.

To the best of the authors’ knowledge, this research paper is one of the first studies of its kind to demonstrate direct patient level improvements as an outcome of the two-year MTI scheme.

This article explains the causal mechanism supporting sustainable longevity by analysing the last three generations of one of the oldest family firms in Latin America.

An explanatory single-case qualitative research based on critical realism explores why and how this family firm has been able to maintain its multigenerational longevity.

Los Lingues's evolutionary strategy, driven by transgenerational entrepreneurship under effectuation, has supported this family firm's sustainable longevity. Its effectual logic emerged mainly from the richness of the firm's historical resources embedded in its identity, knowledge and social capital and priority to preserve socioemotional wealth.

This study integrates socioemotional wealth and effectuation theory to explain a family firm's ability to survive through generations and sustain longevity. The study demonstrates the relevance of effectual logic in the entrepreneurial dynamics of a multigenerational family firm. Effectual logic drives the firm evolution and adaptation for sustainable longevity.

The purpose of this paper is to examine how qualitative case research (QCR) has been conducted in the field of international entrepreneurship (IE) in terms of onto-epistemology and methodology. QCR can serve as an umbrella approach for contextualizing and capturing the complexity of IE opportunities, events, conditions and relationships, and to illuminate and enrich the understanding of related IE processes.

A thorough literature review was conducted of IE journal articles published between 1989 and mid-2017. This paper identified and analyzed 292 journal articles in terms of theoretical purpose and research design.

The findings suggest that the “positivistic” QCR is the customary convention of QCR in IE. “Exploratory” and “theory building” are the two most commonly pursued objectives. There have also been atypical practices and increased methodological rigor in recent years. Alternative paradigmatic QCRs that depart from positivistic assumptions are in an early stage of development in IE.

To the best of the authors’ knowledge, this is the first research examining QCR onto-epistemology and methodology approaches in IE, providing a useful state of the art that has been hitherto lacking in the literature. Based on this paper’s findings, the authors suggest that the IE field would benefit from greater methodological transparency in the reporting and writing of QCR. Also, the breadth of knowledge and legitimacy of the IE area would be enhanced through more studies involving unconventional (beyond positivistic) QCR.

This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has grown substantially, especially in the last decade, as it has made valuable contributions in establishing causal links, examining underlying process measures, and examining areas with little available data. Within this review, I examine 121 papers and identify three broad categories that affect investor perceptions: information format, investor features, and disclosure credibility. Information format describes how investors are influenced by information salience, information labeling, reporting and accounting complexity, financial statement recognition, explanatory disclosures, and proposed disclosure changes. Investor features describes investors’ use of heuristics, investor preferences, and the effect of investor experience. Disclosure credibility is influenced by external and internal assurance, management credibility, disclosure characteristics, and management incentives. Using this framework, I summarize the existing research and identify areas that would benefit from additional research.

The purpose of this paper is to measure the effects of corporate financial performance toward the influences of corporate growth and company asset utilization on the corporate market value.

This research is an explanatory research that describes the influences of one or more variables on other variables based on secondary data. This research took place in Indonesia and was carried out from 2011 to 2016.

The findings of this study are corporate growth has a significant influence on the corporate market value, implying that companies should consider the short-term and long-term profitabilities before making any investment decision; asset utilization has been confirmed to have a positive and significant influence on financial performance. Insights into asset utilization effectiveness and efficiency are important for company managers to consider in making strategic decisions upon operational activities of the company. Also, financial performance has a positive and significant influence on the corporate market value.

Research originality offered in this research is in the form of empirical evidence upon the influence of company asset utilization on the financial performance and corporate market value of a company. The finding of this research is expected to provide a better understanding on the role of company asset utilization in determining corporate financial performance which is known to be certain.

The purpose of this study was to analyse the skills required by lecturers to be able to support research data management effectively; assess the research data management literacy levels amongst lecturers at Strathmore University; and suggest how research data management capacity can be strengthened to mitigate the knowledge gaps identified.

This study was conducted as a mixed methods research. Explanatory sequential mixed methods approach was used to collect, analyse and interpret quantitative and qualitative data from lecturers at Strathmore University in Nairobi, Kenya. Quantitative data was collected using questionnaires while qualitative data was collected through focus group discussions. Quantitative data was analysed using SPSS while qualitative data was analysed thematically.

The findings of this study indicate varied levels of research data management literacy amongst lecturers at Strathmore University. Lecturers understand the need of having literacy skills in managing research data. They also participate in data creation, collection, processing, validation, dissemination, sharing and archiving. This is a clear indication of good research data management. However, the study also revealed gaps in research data management skills amongst the lecturers in areas such as sharing of research data on open access journals, data legislation and securing research data.

The study has been conducted in one university in Kenya. However, the findings have been contextualised in the global landscape through suitable references.

The findings of this study may be used to attract the attention of lecturers and librarians to research data management. The findings may also be used to develop institutional policies on research data management at Strathmore University and beyond. The suggested ways of research data capacity strengthening can be adopted or adapted by other universities to enhance research data management.

This is an original study.