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Open Access
Article
Publication date: 5 January 2024

Jesper Haga and Kim Ittonen

This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created…

Abstract

Purpose

This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.

Design/methodology/approach

The authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.

Findings

This study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.

Research limitations/implications

The results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.

Practical implications

The findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.

Originality/value

This study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 5 January 2024

Xia Yang, Jihad Mohammad and Farzana Quoquab

This study aims to predict the effect of cultural distance, perceived risk and electronic word of mouth (eWOM) on higher education institutes' students' destination image. In…

Abstract

Purpose

This study aims to predict the effect of cultural distance, perceived risk and electronic word of mouth (eWOM) on higher education institutes' students' destination image. In addition, it examines the mediating role of destination image in relation to students' travel intentions.

Design/methodology/approach

An online survey was employed to collect data from 200 graduate and postgraduate students. The partial least squares was employed to analyse the hypothesised relationships.

Findings

The results of this study found support for the positive effect of cultural distance and eWOM on destination image. Additionally, the mediating effect of destination image was also supported.

Originality/value

This research confirms the vital role of destination image as an antecedent of students' future intention to visit the destination. Moreover, this study contributes to marketing theory by predicting the critical drivers of higher education students' destination image and discussing their applications in the education sector.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 11 April 2022

Ümit Şengel, Gökhan Genç, Merve Işkın, Mustafa Çevrimkaya, Ioannis Assiouras, Burhanettin Zengin, Mehmet Sarıışık and Dimitrios Buhalis

The COVID-19 pandemic, which appeared in China in late 2019, has affected the world psychologically, socially and economically in 2020. Tourism is one of the areas where the…

3012

Abstract

Purpose

The COVID-19 pandemic, which appeared in China in late 2019, has affected the world psychologically, socially and economically in 2020. Tourism is one of the areas where the effects of COVID-19 have been felt most clearly. The study aims to determine the effect of negative problem orientation (NPO) and perceived risk related to the COVID-19 pandemic on travel and destination visit intention.

Design/methodology/approach

This study employed a convenience and probabilistic sampling method for collecting data from 531 respondents using an online questionnaire. Partial least square structural equation modeling (PLS-SEM) was used for testing research model.

Findings

According to the findings, NPO and perceived risk related to the pandemic were found to have direct and indirect effects on the travel behavior of tourists. The results of this research provide theoretical and practical implications for hospitality and travel businesses on topics such as the psychological effects of the pandemic and the travel behaviors of tourists.

Originality/value

It is estimated that the pandemic will also affect tourist behavior due to its effects on human psychology. For this reason, a study conducted in the context of tourist behavior theories is expected to contribute to the literature, managers and future of the tourism.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 31 January 2024

Juan Gabriel Brida, Emiliano Alvarez, Gaston Cayssials and Matias Mednik

Our paper studies a central issue with a long history in economics: the relationship between population and economic growth. We analyze the joint dynamics of economic and…

1962

Abstract

Purpose

Our paper studies a central issue with a long history in economics: the relationship between population and economic growth. We analyze the joint dynamics of economic and demographic growth in 111 countries during the period 1960–2019.

Design/methodology/approach

Using the concept of economic regime, the paper introduces the notion of distance between the dynamical paths of different countries. Then, a minimal spanning tree (MST) and a hierarchical tree (HT) are constructed to detect groups of countries sharing similar dynamic performance.

Findings

The methodology confirms the existence of three country clubs, each of which exhibits a different dynamic behavior pattern. The analysis also shows that the clusters clearly differ with respect to the evolution of other fundamental variables not previously considered [gross domestic product (GDP) per capita, human capital and life expectancy, among others].

Practical implications

Our results indirectly suggest the existence of dynamic interdependence in the trajectories of economic growth and population change between countries. It also provides evidence against single-model approaches to explain the interdependence between demographic change and economic growth.

Originality/value

We introduce a methodology that allows for a model-free topological and hierarchical description of the interplay between economic growth and population.

Details

Review of Economics and Political Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 23 November 2023

Swechchha Subedi and Marketa Kubickova

This study explores how institutional and cultural factors influence political trust among hotel employees and its impact on support for local government actions, with…

Abstract

Purpose

This study explores how institutional and cultural factors influence political trust among hotel employees and its impact on support for local government actions, with implications for hotel leadership and regulatory compliance.

Design/methodology/approach

Employing a quantitative approach and structural equation modeling (SEM-PLS), the study integrates institutional and cultural theories of trust. Data were collected from 444 frontline hotel employees via mTurk in May 2021.

Findings

The research reveals insights into the significant role of institutional and cultural factors in shaping political trust among hotel employees. Moreover, it demonstrates a positive correlation between political trust and support for local government actions.

Research limitations/implications

This research has limitations to acknowledge. The sample size may restrict generalizability, and data from May 2021 might not capture long-term trends. Furthermore, relying solely on quantitative data may overlook individual nuances and complexities.

Practical implications

Hotel leadership can leverage these findings to prioritize building political trust among employees, leading to better support for government actions and regulatory compliance.

Social implications

Fostering trust between hotel employees and governing bodies can foster more effective collaboration, benefiting the hotel industry and the broader community.

Originality/value

This research contributes to the existing body of knowledge by presenting a novel conceptual model that integrates institutional theory and cultural theory of trust to examine the formation of political trust in the context of hotel employees. The application of this model to the hospitality industry adds to the limited research available in this area.

Details

International Hospitality Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2516-8142

Keywords

Open Access
Article
Publication date: 18 November 2021

Shin'ichiro Ishikawa

Using a newly compiled corpus module consisting of utterances from Asian learners during L2 English interviews, this study examined how Asian EFL learners' L1s (Chinese…

1001

Abstract

Purpose

Using a newly compiled corpus module consisting of utterances from Asian learners during L2 English interviews, this study examined how Asian EFL learners' L1s (Chinese, Indonesian, Japanese, Korean, Taiwanese and Thai), their L2 proficiency levels (A2, B1 low, B1 upper and B2+) and speech task types (picture descriptions, roleplays and QA-based conversations) affected four aspects of vocabulary usage (number of tokens, standardized type/token ratio, mean word length and mean sentence length).

Design/methodology/approach

Four aspects concern speech fluency, lexical richness, lexical complexity and structural complexity, respectively.

Findings

Subsequent corpus-based quantitative data analyses revealed that (1) learner/native speaker differences existed during the conversation and roleplay tasks in terms of the number of tokens, type/token ratio and sentence length; (2) an L1 group effect existed in all three task types in terms of the number of tokens and sentence length; (3) an L2 proficiency effect existed in all three task types in terms of the number of tokens, type-token ratio and sentence length; and (4) the usage of high-frequency vocabulary was influenced more strongly by the task type and it was classified into four types: Type A vocabulary for grammar control, Type B vocabulary for speech maintenance, Type C vocabulary for negotiation and persuasion and Type D vocabulary for novice learners.

Originality/value

These findings provide clues for better understanding L2 English vocabulary usage among Asian learners during speech.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 18 September 2023

Shahrokh Nikou, Bibek Kadel and Dandi Merga Gutema

The choices that international students make regarding abroad study destination selection or leave the host country after graduation are influenced by a variety of factors that…

1703

Abstract

Purpose

The choices that international students make regarding abroad study destination selection or leave the host country after graduation are influenced by a variety of factors that are both related to positive and negative aspects of the host country.

Design/methodology/approach

This study builds on the push-pull factor theory and examines the factors that influence international students' decision to choose abroad study destination (Finland) or leave the country after their graduations. The data were collected through an online survey of 195 international students currently studying in Finland and were analysed using partial least squares structural equation modelling (PLS-SEM) technique. This method offers a flexible and robust approach to test relationships, particularly in situations where sample size and the conceptual model are small and complex.

Findings

The results show that international students' choice of study destination (Finland) is influenced by the host country's quality of life, academic excellence and economic factors such as salary and benefits. Unfamiliarity with the culture and language barriers have a negative impact on their decisions to stay in the host country after graduation.

Originality/value

By utilising a comprehensive analysis of both push and pull factors in relation to the host country, this study unveils a novel perspective in the field of international student mobility. The results provide insights to the institutional leaders and policymakers into how to attract and retain international students by focusing on the factors that matter most to international students. To attract more international students, higher education institutions (HEIs) should include career development activities, e.g. job fairs, language training, scholarships and internships in their curriculum. Moreover, it provides recommendations on how to create a welcoming and supportive environment that promotes academic excellence and career development.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Open Access
Article
Publication date: 9 January 2023

Sofía Blanco-Moreno, Ana M. González-Fernández and Pablo Antonio Muñoz-Gallego

The purpose of this study was to uncover representative emergent areas and to examine the research area of marketing, tourism and big data (BD) to assess how these thematic areas…

4590

Abstract

Purpose

The purpose of this study was to uncover representative emergent areas and to examine the research area of marketing, tourism and big data (BD) to assess how these thematic areas have developed over a 27-year time period from 1996 to 2022. This study analyzed 1,152 studies to identify the principal thematic areas and emergent topics, principal theories used, predominant forms of analysis and the most productive authors in terms of research.

Design/methodology/approach

The articles for this research were all selected from the Web of Science database. A systematic and quantitative literature review was performed. This study used SciMAT software to extract indicators. Specifically, this study analyzed productivity and produced a science map.

Findings

The findings suggest that interest in this area has increased gradually. The outputs also reveal the innovative effort of industry in new technologies for developing models for tourism marketing. Ten research areas were identified: “destination marketing,” “mobility patterns,” “co-creation,” “gastronomy,” “sustainability,” “tourist behavior,” “market segmentation,” “artificial neural networks,” “pricing” and “tourist satisfaction.”

Originality/value

This work is unique in proposing an agenda for future research into tourism marketing research with new technologies such as BD and artificial intelligence techniques. In addition, the results presented here fill the current gap in the research since while there have been literature reviews covering tourism with BD or marketing, these areas have not been studied as a whole.

Propósito

El objetivo de esta investigación fue descubrir nichos representativos de áreas emergentes y examinar el área de Marketing, Turismo y Big Data, evaluando cómo han evolucionado estas áreas temáticas durante un período de 27 años desde 1996–2022. Analizamos 1.152 investigaciones para identificar las principales áreas temáticas y temas emergentes, las principales teorías utilizadas, las formas de análisis predominantes y los autores más productivos en términos de investigación.

Metodología

Todos los artículos para esta investigación fueron seleccionados de la base de datos Web of Science. Realizamos una revisión sistemática y cuantitativa de la literatura. Utilizamos el software SciMAT para extraer indicadores. Específicamente, analizamos la productividad y elaboramos un mapeo científico.

Hallazgos

Los hallazgos sugieren que el interés en esta área ha aumentado gradualmente. Los resultados también revelan el esfuerzo innovador de la industria en nuevas tecnologías para desarrollar modelos de marketing turístico. Se identificaron diez áreas de investigación (“marketing de destinos”, “patrones de movilidad”, “co-creación”, “gastronomía”, “sostenibilidad”, “comportamiento turístico”, “segmentación de mercado”, “redes neuronales artificiales”, “precios”, y “satisfacción del turista”).

Valor

Este trabajo es único al proponer una agenda para futuras investigaciones en investigación de Marketing Turístico con nuevas tecnologías como Big Data y técnicas de Inteligencia Artificial. Además, los resultados presentados aquí llenan el vacío actual en la investigación ya que si bien se han realizado revisiones de literatura que cubren Turismo con Big Data o Marketing, estas áreas no se han estudiado como un conjunto.

目的

这一特定研究领域的目标是发现具有代表性的新兴领域, 并考察市场营销、旅游和大数据研究领域, 以评估这些主题领域在1996年至2022年的27年间是如何发展的。我们分析了1152项研究, 以确定主要专题领域和新兴主题、使用的主要理论、主要的分析形式以及在研究方面最有成效的作者。

方法

本研究的文章都是从Web of Science数据库中选出的。我们进行了系统化的定量文献审查, 并使用SciMAT软件来提取指标。具体来说, 我们分析了生产力并制作了一个科学研究地图。

研究结果

研究结果表明, 人们对这一领域的兴趣已经逐渐增加。本文也揭示了工业界在开发旅游营销模式的新技术方面的创新努力。研究确定了十个研究领域:“目的地营销”、“流动模式”、“共同创造”、“美食”、“可持续性”、“游客行为”、“市场细分”、“人工神经网络”、“定价 “和游客满意度”。

原创性

这项研究的独特之处在于提出了未来利用大数据和人工智能技术等新技术进行旅游营销研究的议程。此外, 本文的结果填补了目前的研究空白, 因为虽然有文献综述涉及旅游与大数据或市场营销, 但这些领域还没有被作为一个整体来研究。

Open Access
Article
Publication date: 16 May 2023

Felipe Porphirio Orioli and José Manuel Cristóvão Veríssimo

The purpose of the study is to perform a scientific mapping and detect the evolution pattern of two emerging fields, organizational capabilities and sustainable supply chain…

39724

Abstract

Purpose

The purpose of the study is to perform a scientific mapping and detect the evolution pattern of two emerging fields, organizational capabilities and sustainable supply chain management (SSCM), to detect and visualize the existing conceptual domains and identify less-explored areas.

Design/methodology/approach

This study uses a methodological combination involving systematic literature review and bibliometric analysis. The methodology was implemented in the following order: definition and selection of the material using an electronic database, descriptive analysis of the material, category selection using bibliographic coupling analysis by VOSviewer (clusterization), material evaluation and content analysis.

Findings

The research results clarify the intellectual structure within the academic field. The authors’ identified three main clusters: (1) sustainable capabilities and practices in supply chain management (SCM), (2) green SCM and performance and (3) information technology and innovation. The findings reveal that there is a rich field to be explored, especially regarding issues involving sustainable technological capabilities, sustainable initiatives and key resource development.

Practical implications

This study facilitates researchers’ and practitioners’ understanding and their ability to map the different paths and evolution of SSCM and organizational capabilities. It can encourage managers and policymakers alike to conceive new approaches to engage in the adoption of SSCM.

Originality/value

This work employs a singular approach to identify the intellectual knowledge and topics related to the implementation of SSCM by adopting the theoretical approach of sustainable organizational capacity. It contributes to the debate on distinguishing specific sustainable organizational capabilities from traditional capabilities.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 31 January 2023

Ahmed Nazzal, Maria-Victòria Sánchez-Rebull and Angels Niñerola

This study introduces a comprehensive bibliometric analysis of the foreign direct investment (FDI) literature by multinational corporations (MNCs) focusing on emerging economies…

7208

Abstract

Purpose

This study introduces a comprehensive bibliometric analysis of the foreign direct investment (FDI) literature by multinational corporations (MNCs) focusing on emerging economies to identify the most influential authors, journals and articles in FDI research and reveals the fields' conceptual and intellectual structures. The purpose of this paper is to address these issues.

Design/methodology/approach

The study analyzed 533 articles published between 1974 and 2020 in 226 academic journals indexed in the Web of Science (WoS) and Scopus databases. We used the R language for statistical computing to map author collaboration, co-word and develop a conceptual and intellectual map of the field.

Findings

The results show that, although the FDI literature has many authors, few dominate the field. The International Business Review (IBR) and International Journal of Emerging Markets (IJoEM) are the main sources of the publications. Moreover, bibliometric laws show that our dataset follows the Lotka law of scientific productivity and Bradford law of scattering, identifying the core journals. Finally, FDI by MNCs in emerging economies research is divided into four sub-research themes related to (1) FDI determinants, (2) entry mode, (3) MNCs and FDI performance and (4) the internationalization process.

Originality/value

The current article provides several starting points for practitioners and researchers investigating FDI. It contributes to broadening the vision of the field and offers recommendations for future studies.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

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