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1 – 10 of 11While existing research explores the impact of audit market competition on audit fees and audit quality, there is limited investigation into how competition in the audit market…
Abstract
Purpose
While existing research explores the impact of audit market competition on audit fees and audit quality, there is limited investigation into how competition in the audit market influences auditors' writing style. This study examines the relationship between audit market competition and the readability of audit reports in Iran, where competition is particularly intense, especially among private audit firms.
Design/methodology/approach
The sample comprises 1,050 firm-year observations in Iran from 2012 to 2018. Readability measures, including the Fog index, Flesch-Reading-Ease (FRE) and Simple Measure of Gobbledygook (SMOG), are employed to assess the readability of auditors' reports. The Herfindahl–Hirschman Index (HHI) is utilized to measure audit market competition, with lower index values indicating higher auditor competition. The concentration measure is multiplied by −1 to obtain the competition measure (AudComp). Alternative readability measures, such as the Flesch–Kincaid (FK) and Automated Readability Index (ARI) are used in additional robustness tests. Data on textual features of audit reports, auditor characteristics and other control variables are manually collected from annual reports of firms listed on the Tehran Stock Exchange (TSE).
Findings
The regression analysis results indicate a significant and positive association between audit market competition and audit report readability. Furthermore, a stronger positive and significant association is observed among private audit firms, where competition is more intense compared to state audit firms. These findings remain robust when using alternative readability measures and other sensitivity checks. Additional analysis reveals that the positive effect of competition on audit report readability is more pronounced in situations where the auditor remains unchanged and the audit market size is small.
Originality/value
This paper expands the existing literature by examining the impact of audit market competition on audit report readability. It focuses on a unique audit market (Iran), where competition among audit firms is more intense than in developed countries due to the liberalization of the Iranian audit market in 2001 and the establishment of numerous private audit firms.
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Tianyu Pan, Rachel J.C. Fu and James F. Petrick
This study aims to examine consumer perception during COVID-19 and identifies cruise industry marketing strategies to fill a gap in crisis management and product pricing…
Abstract
Purpose
This study aims to examine consumer perception during COVID-19 and identifies cruise industry marketing strategies to fill a gap in crisis management and product pricing literature.
Design/methodology/approach
This study developed and validated two-factor measurement scales (vaccine perception and protective behavior), which predicted cruise intents well. This study revealed how geo-regional factors affect consumer psychology through spatial analysis.
Findings
This study recommended pricing 7-day cruises at $1,464 (the most preferred length). The results also showed that future price hikes would not affect demand and that coastal marketing would help retain customers.
Originality/value
This study contributed to the business, hospitality and tourism literature by identifying two new and unique factors (vaccine perception and protective behaviors), which were found to affect consumers’ intention to travel by cruise significantly. The result provided a better understanding of cruise tourists’ pricing preferences and the methods utilized could easily be applied to other cruise markets or tourism entities.
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Eugine Tafadzwa Maziriri, Brighton Nyagadza and Tinashe Chuchu
The purpose of the study was to ascertain the influence of innovation conviction, innovation mindset and innovation creed on the performance of women entrepreneurs in South…
Abstract
Purpose
The purpose of the study was to ascertain the influence of innovation conviction, innovation mindset and innovation creed on the performance of women entrepreneurs in South African small and medium enterprises and their capacity for innovation. The study also examined how proactive personality and entrepreneurial education moderate the relationship between innovative capability and women entrepreneurs' performance.
Design/methodology/approach
The study used a quantitative research design and administered a questionnaire to collect data from participants. Since there was no sampling frame available, purposive sampling, a non-probability sampling technique, was used to select suitable respondents who were identified as entrepreneurial women. Data were collected from 304 women entrepreneurs in the Gauteng province of South Africa. The data were analyzed using smart partial least squares.
Findings
The findings demonstrated that innovation conviction, innovation mindset and innovation creed have a positive impact on innovation capability. It was also discovered that innovation capability, proactive personality and entrepreneurial education all positively and significantly impact women entrepreneurs' performance. Furthermore, the results showed that entrepreneurial education and proactive personality had a positive and significant moderating effect on the nexus between innovation capability and the performance of women entrepreneurs.
Originality/value
This study will add to the body of knowledge on women's small business management and entrepreneurship in Africa, two topics that are typically ignored by academics in developing nations.
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Makesh Gopalakrishnan and Ajish Abu
Literature evidences that altruism and conscientiousness are very important discretionary behaviours within the broader framework of Organizational Citizenship Behaviour (OCB…
Abstract
Purpose
Literature evidences that altruism and conscientiousness are very important discretionary behaviours within the broader framework of Organizational Citizenship Behaviour (OCB) among teaching community. The present study is intended to examine the effect of role clarity, perceived cohesion and felt responsibility on altruism and conscientiousness among college teachers in Kerala.
Design/methodology/approach
A questionnaire-based survey was conducted among 354 college teachers, and the causal effect was examined using Partial Least Square-based structural equation modelling.
Findings
Validity and reliability of the model were established through measurement model evaluation. Explanatory power of the model was established. Cohesion and felt responsibility significantly predicted altruism, but the effect of role clarity on altruism was not significant. Effect of cohesion, felt responsibility and role clarity on conscientiousness was significant.
Originality/value
The study contributed to the existing theory on antecedents of OCB. The model has high levels of predictive accuracy – role clarity, cohesiveness and felt responsibility – capable of explaining the discretionary behaviour among college teachers.
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Xuan V. Tran, Kaleigh McCullough, Makayla Blankenship, Trista Barton, Sophia Cohen, Tabitha Harris, Andrea Lopez, Summer Simone and Trace Bolger
This study aims to create actionable guidelines for pricing decision-making by employing game a theory matrix to forecast the correlation between the average daily rate and the…
Abstract
Purpose
This study aims to create actionable guidelines for pricing decision-making by employing game a theory matrix to forecast the correlation between the average daily rate and the latest ambiance of hotels.
Design/methodology/approach
Utilizing a vector error correction model, the research employs game theory to assess the influence of the average daily rate on the hotel's newest atmosphere during both peak season (April–September) and valley season (October–March).
Findings
Findings indicate that during the peak season, when the average daily rate rises in resorts and falls in suburban areas, the hotel’s newest atmosphere is at its best in both types of accommodations. During the off-peak season, the hotel’s newest atmosphere is achieved when both resorts and suburban accommodations increase their average daily rates.
Research limitations/implications
There are two study constraints. One is the assumption that hotel guests in both parties prefer not to change hotels, but in fact they would. Two is a limited sample of two resort and suburban markets.
Practical implications
This suggests that the hotel’s newest atmosphere can draw both leisure and business travelers to suburban areas during the low season and more leisure travelers to resorts during the high season.
Social implications
The study’s findings have implications for revenue related to the hotel’s newest atmosphere and cleanliness for both suburban and resort hotels, particularly when promoting tourism collaboratively.
Originality/value
The study provides valuable insights for hotel managers in analyzing pricing strategies using matrices.
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Dafnis N. Coudounaris and Peter Björk
This paper aims to investigate the internal factors of resources and capabilities of five born globals (BGs) from Estonia. It explores quantitatively the internal factors between…
Abstract
Purpose
This paper aims to investigate the internal factors of resources and capabilities of five born globals (BGs) from Estonia. It explores quantitatively the internal factors between a medium BG and four small BGs.
Design/methodology/approach
The study used a survey questionnaire in collecting information from the CEOs of BGs. The questionnaire consisted of 105 questions relevant to export sales related to differences in internal factors.
Findings
The firms’ size and industrial sector play a role in export sales due to differences in internal factors. Small BGs expect financially based rewards, non-financial rewards, the job satisfaction of sales representatives with the export manager, and with work in general, and the representatives’ job satisfaction is higher in the small BGs than in the medium BG. The sales representatives’ job performance, their work performance, sales presentations, technical knowledge, adaptiveness, teamwork, planning, support, the organisational capabilities for business identification, relationship-building and innovation are all higher in medium BGs than in small BGs. Eleven sub-constructs of the model were shown to be important for small BGs.
Originality/value
The current study is focused on BGs from Estonia, i.e. small BGs and medium BGs. The study contributes to the internal factors of resources and capabilities of BGs as well as to the literature review on BGs. It also provides a logical conceptual model, indicating that the export manager’s job satisfaction is the central construct influenced by antecedent factors and is related directly to the export sales performance of the BG.
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Imoh Antai and Roland Hellberg
The total defence (TD) concept constitutes a joint endeavour between the military forces and civil defence structures within a TD state. Logistics is essential for such joint…
Abstract
Purpose
The total defence (TD) concept constitutes a joint endeavour between the military forces and civil defence structures within a TD state. Logistics is essential for such joint collaboration to work; however, the mismatch between military and civil defence logistics structures poses challenges for such joint collaboration. The purpose of this paper is to identify logistics concept areas within the TD framework that allow for military and civil defence collaborations from a logistics operations perspective.
Design/methodology/approach
Pattern-matching analysis is used to compare patterns found in the investigated case with those prescribed from the literature and predicted to occur. The study seeks to identify logistics concepts within TD from the literature and from the events describing the Swedish response to the Covid-19 pandemic. Pattern matching thus allows for the reconciliation of logistics concepts from the literature to descriptions of how the response was handled, albeit under a TD framework.
Findings
Findings show quite distinct foci between the theoretical and observational realms in terms of logistics applications. While the theoretical realm identifies four main logistics concepts, the observational realm identifies five logistics conceptual themes. This goes on to show an incongruence between the military and civil parts of the TD.
Research limitations/implications
This study provides basis for further research into the applications and management of logistics activity within TD and emergency response.
Originality/value
Logistics applications within TD have not, until now, received much attention in the literature. Given this knowledge gap, this study is of original value.
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N. Orkun Baycik and Shimon Gowda
This article aims to understand where industry is in terms of digitalizing their operations, what features of this transformation are essential for practitioners, and what…
Abstract
Purpose
This article aims to understand where industry is in terms of digitalizing their operations, what features of this transformation are essential for practitioners, and what barriers they are facing during their journey. In addition, the authors aim to provide recommendations for organization to start their digital transformation.
Design/methodology/approach
Through literature review, the authors summarize the emerging tools and technologies in operations and supply chains to inform the practitioners. Then, the authors use surveys conducted on 183 operations and supply chain professionals, and use statistical tools to examine the association between variables of the data set. The authors present real-life case studies to explain important steps of a digital transformation project.
Findings
The survey results indicate that real-time monitoring and data analytics are viewed as the most important and needed tools for organizations. High cost, lack of stakeholder buy-in and lack of successful business use cases are major barriers for companies when starting a digital transformation.
Practical implications
The authors provide recommendations for practitioners based on the survey responses, and outline that starting small, focusing on stakeholder buy-in and implementation of software are the three key steps for a successful transformation journey.
Originality/value
Main contributions of this article are to understand practitioner perspectives in digitalization and provide guidelines for organizations to follow when transforming their operations. This research closes the gap between academic research and practice by collaborating with operations and supply chain professionals.
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