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This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.

The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.

The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.

This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.

This research demonstrates the theoretical merit of a reference architecture-based approach to life cycle cost (LCC) analysis system provision in the built environment. LCC insight is considered fundamental to sustainable decision making by asset managers; however, the current capabilities in practice do not align with the political ambition and the scale of competencies required to realise sectoral emissions–reduction targets.

In pursuing practical outcomes, the study employs a custom design science research-inspired methodology. Domain requirements are gathered via literature research as an initial top-down software reference architecture which is refined, bottom-up, through testing and implementation in a representative case study. A prototype IT system and reference architecture artefact are developed and used to evaluate the concept qualitatively through broad practitioner focus groups.

Sentiment analysis of the expert opinions is broadly positive and helps to substantiate the proposal’s theoretical suitability in addressing the scalability challenge. Additionally, constructive feedback provides guidance towards this trajectory, highlighting the importance of aligning with existing communities and standards, broadening future research scope to consider further scenarios and prioritisation of efforts to build trust around contracts and data quality.

The novelty of the work is the provision of the reusable LCC reference architecture development methodology.

The concept has the potential to provide LCC capabilities to industry at scale while the artefacts developed herein can be appended to existing LCC standards as implementation guidance to support IT system developers. Furthermore, the developed methodology can be employed in harmonisation efforts between policy and practice.

This study aims to examine the impact of the International Financial Reporting Standards (IFRS) mandate and differences in national institutional quality on the underpricing of Initial Public Offering (IPO) companies.

Multiple Difference-in-Differences (DiD) ordinary least squares estimations were conducted for 100 corporations listed on the Saudi Arabian stock market using country-level institutional quality data from 2005 to 2017.

IFRS requirements and improvements in institutional quality have a combined effect on minimizing IPO underpricing. The analysis of the combined impact of IFRS requirements and differences in transparency revealed that IPO vendors leave $5 on average for IPO investors to cash out post the IFRS mandate, compared to $29 previously. Thus, IFRS serves as a quality certification instrument that alleviates IPO investors’ ex ante uncertainties, even in nations with undeveloped institutions.

The findings may be beneficial to researchers and policymakers. The results suggest that institutional quality enhancements and obligatory IFRS implementation highlight IFRS’s synergistic influence on the IPO market. While European harmonization efforts drove the adoption of IFRS in Europe in 2005, Saudi Arabia’s adoption of IFRS is not being driven by such initiatives (Daske et al., 2008; Persakis and Iatridis 2017). In reality, when IFRS was officially imposed in Saudi Arabia in 2008, it, like many other emerging market nations, made considerable reforms to its formal institutions. However, research on the combined impact of IFRS and disparities in institutional quality in emerging IPO markets remains sparse. Emerging markets represent more than half of economies that use IFRS. Therefore, to the best of the authors’ knowledge, this study is the first to conduct an empirical investigation to identify this combined effect in emerging countries using the DiD analytical technique. Equity market legislators remain concerned regarding IPO underpricing, as it has a detrimental influence on economic growth (Bova and Pereira, 2012; Jamaani and Ahmed, 2021; Mehmood et al., 2021). Depending on the degree of information asymmetry in national stock markets, underpricing costs increase the cost of going public for entrepreneurs. Consequently, prospective private firms are discouraged from accessing equity financing through the stock markets. This is likely to impede private sector development plans, causing a negative effect on economic growth.

Emerging countries represent over 50% of the IFRS mandating economies. However, there is insufficient research on the combined effect of IFRS requirements and improvements in institutional quality in developing IPO markets. To the best of the authors’ knowledge, this study is the first empirical attempt to identify this combined effect in one of the largest developing countries. The results may aid academics and policymakers in better understanding the interaction between these two variables.

The purpose of this study is to establish Loratadine [LRD] quantification in purified and capsule formulations using a precise and specific Reversal Phase with a very high-performance liquid Chromatographic [RP-HPLC] technique. The approach was evaluated in agreement with the principles of the International Conference on Harmonization [ICH]. Arcus EP-C18 Ion Pac column, 5 m, 4.6 mm, 250 mm, mobile phase Methanol: Acetonitrile (60:40) v/v. Dibasic potassium phosphate buffer, pH 7.2, flow rate 1.0 ml/min.

The HPLC system used a 340 nm UV detector for testing. A 10-min run time was used for the analysis. At concentrations ranging from 2 to 10 g/ml, the technique was linear (R² = 0.9998), exact (intra-day and inter-day relative standard deviation [RSD] values 1.0%), accurate (range recovery = 96%–102%), exclusive and strong.

The detecting and quantitation limits were 0.92 g/ml and 2.15 g/ml, respectively.

The findings demonstrated that the proposed method could accurately determine LRD in bulk and pill dose formats quickly and accurately.

The purpose of this paper is to integrate job demands–resources theory with core self-evaluation theory to examine how and when sustainable project leadership stimulates sustainable project performance. Psychological empowerment is used as a mechanism between sustainable project leadership and sustainable project performance, whereas core self-evaluation acts as a moderator between sustainable project leadership and psychological empowerment.

This study adopts a time-lagged two-phase approach to collecting data from 257 software engineers working in medium-sized and large companies in the Polish financial sector.

This study reveals the direct and indirect (through psychological empowerment) effects of sustainable project leadership on sustainable project performance. It also confirms that the “sustainable project leadership–psychological empowerment” relationship strengthens with increasing level of project team members’ core self-evaluation.

This article explores a unique research framework. It significantly enriches the literature on sustainable project management, increasing the understanding of effective leadership practices that address the needs of software engineering teams to support sustainable project performance.

This study aims to explore the knowledge, attitudes, and experiences of PhD students in India regarding research ethics and institutional review boards (IRBs), assess awareness levels, identify training gaps, examine ethical priorities and understand challenges in the IRB application process.

A quantitative approach was used, and a self-evaluator questionnaire was distributed electronically to PhD students. Data collection occurred between 1 March 1 and 30 March 2024, with analysis conducted using SPSS software.

The study reveals a significant gap in formal training on IRB procedures within PhD programs and challenges in completing IRB applications despite recognising ethical priorities such as informed consent and confidentiality.

This study provides insights into PhD students’ perspectives on research ethics and IRBs in India, highlighting the need for enhanced education and awareness initiatives to promote responsible conduct and safeguard research participants.

The objective of this paper is to describe the evolution of the available subject heading list, i.e. the CC Soggettario (Carabinieri Corps Soggettario), towards a thesaurus, that is CCThes (Carabinieri Corps Thesaurus), to support subject indexing and retrieval of the documentary heritage held by the Historical Office of the General Command of the Carabinieri Corps. This work follows the need to implement a controlled vocabulary compliant with the state-of-the-art standards.

The methodology implements the practice of reengineering available vocabularies, following standardised guidelines for thesaurus development. The conversion process includes the balance maintenance of what has been achieved in the CC Soggettario and the enrichment of the semantic structure in the thesaurus by using both deductive and inductive methods.

The main result of this study is a thesaurus compliant with ISO 29964-1:2011 recommendations, which improves information retrieval performances and interoperability with other vocabularies and applications. It generally has a mono-hierarchical structure with the possibility of admitting, as an exception, the poly-hierarchy for a few concepts. An introductive user guide has been created as a complementary tool to the CCThes.

This is an applied study which deals with Knowledge Organisation System (KOS) reengineering and outlines this process using a pragmatic approach. The paper strength lies in providing the description of performed activities and conveying a set of resources to approach KOS reengineering practice. The study is also relevant for the preservation and diffusion of a part of the social memory and identity of Italy.

Skillful management of employees after a merger or acquisition (M&A) is one of the key aspects to ensuring a successful deal, and most notably to ensure talent retention. This paper aims to describe how Bristol Myer Squibb (BMS) efficiently integrated Celgene after it bought the company for a near-record $74bn in 2019. The authors explain the structural elements applied during the premerger phase (acquisition experience, partner location and portfolio alignment) and the subsequent postmerger decisions to ensure rapid integration (choice of the leadership team, cultural integration and the communication strategy).

This paper adopts a single-case approach of the second largest acquisition in the pharmaceutical industry. It analyzes the management and talent retention decisions taken to ensure rapid integration of Celgene while ensuring that employees felt engaged in the process. This was achieved despite the consideration challenges posed by the COVID-19 global lockdown.

M&As are well known for the HR challenges they generate such as change management, cultural clashes and increased employee turnover. This paper demonstrates how BMS was able to overcome these hurdles, combining a fast speed of integration with managerial dexterity.

This paper offers a concise and clear outline of the management strategies used by BMS to ensure a successful integration strategy. This approach included a strong respect for the human as well as financial and strategic aspects of the deal. For even greater clarity, this paper offers a diagrammatic representation of the strategy of BMS to improve the speed of integration.