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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.

The purpose of studying digitization transformation of the supply chain is to understand how digital technologies and processes are changing the way supply chains operate and to identify the opportunities and challenges associated with this transformation. Studying digitization transformation of the supply chain is important because it can help global businesses in identifying the best practices in supply chain management (SCM) systems and enhance supply chain performance. Hence, this research study is contributing in revealing the outcomes of digital inclusiveness in overall SCM for the growth of retail and e-commerce based platforms.

This research is using both descriptive and explanatory research designs to provide a comprehensive understanding of the problems in SCM. Descriptive research provides a detailed description of the characteristics of the population under study, while explanatory research identifies the causal relationships between the variables. Descriptive research has helped us to develop hypotheses about the relationships between variables that can be tested using explanatory research. Explanatory research has been used to validate the findings of descriptive research. By using both descriptive and explanatory research designs, our research design has increased the generalizability of our findings.

According to this study, businesses intend to change their supply chain strategies after the wake of competitive era to make them more robust, sustainable and collaborative with suppliers, customers and stakeholders by investing more in SCM technology like Blockchain, AI, analytics, robotic process automation and data control centers. This study evaluates the impact of digitization on supply chain systems. This includes assessing the benefits of digitization and identifying the factors that contribute to successful implementation. This research is studying the role of data analytics in SCM and how it can be leveraged to improve efficiency, reduce costs and increase transparency.

The study highlights the importance of adopting digitization in supply chain systems to improve supply chain robustness, sustainability and collaboration with stakeholders. This study's emphasis on data analytics in SCM presents an opportunity for businesses to gain insights into their supply chain systems and make data-driven decisions. This can enhance efficiency, reduce costs and improve overall supply chain performance. The study's focus on SCM technology and data analytics may overlook other factors that contribute to successful SCM, such as organizational culture, human resources and supply chain governance.

This study will complement to the existing body of information, management theory and practice and will benefit all. The research work is original and can be implemented worldwide to promote digitization in SCM for smooth transactions in the entire chain of wholesalers, retail distributors and customers.

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

This chapter explains the “reason” and “procedure” of research. It also pertains to the substances of undertaking research including hypothesis building, conceptual framework, and theory advancement. It is intended to serve as a fundamental resource to equip the researcher with a manual for research.

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.