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This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore changes in DAB among experienced/inexperienced auditors as well as differences between male/female auditors while facing time budget and time deadline pressures.

This study uses surveys administered to a group of junior auditors joining a Big 4 firm in the UK and compares the results to surveys completed by the same group of auditors after three years of experience. The survey assesses participant’s perception of DAB in the presence of time budget and time deadline.

The results of this paper show that experienced auditors have more tolerant views of DAB then inexperienced auditors. In terms of gender, inexperienced male auditors are more accepting of DAB when compared to their inexperienced female counterparts. Female auditors surveyed in both time periods seem to be unfavorable of DAB.

The uniqueness of this study derives from the fact that it explores the same group of auditors and assesses variances in their perception of DAB in two different periods over a passage of three years during which inexperienced auditors become experienced.

Megaproject's construction is essential for the development and economic growth of any country, especially in the developing world. In Kuwait, megaprojects are facing many restrictions that discourage their execution causing a significant delay in bidding, design, construction and operation phases with the execution quality being affected. The objective of this study is to develop a complexity measurement model using analytic hierarchy process (AHP) for megaprojects in Kuwait, with a focus on the New Kuwait University multi-billion campus Shadadiyah (College of Social Science, Sharia and Law (CSSL)) as a case study.

The study applies a hybrid fuzzy analytic hierarchy process (FAHP) method to compare the results with those obtained using the conventional AHP method. This can facilitate the project management activities during the different stages of construction. Data were collected based on the results of a two-round Delphi questionnaire completed by seniors and experts of the selected project.

It was found that project modeling methodology was responsible for complexity. It was grouped under several categories that include technological, goal, organizational, environmental and cultural complexities. The study compares complexity degrees assessed by AHP and FAHP methods. “Technological Complexity” scores highest in both methods, with FAHP reaching 7.46. “Goal Complexity” follows closely behind, with FAHP. “Cultural Complexity” ranks third, differing between methods, while “Organizational” and “Environmental Complexity” consistently score lower, with FAHP values slightly higher. These results show varying complexity levels across dimensions. Assessing and understanding such complexities were essential toward the completion of such megaprojects.

The contribution of this study is on providing the empirical evidential knowledge for the priority over construction complexities in a developing country (Kuwait) in the Middle East.

This study aims to investigate the effects of process input parameters (welding current, welding time, electrode pressure and holding time) on the output responses (nugget diameter, peak load and indentation) that control the mechanical properties and quality of the joints in dissimilar resistance spot welding (RSW) for the third generation of advanced high-strength steel (AHSS) quenching and partitioning (Q&P980) and (SPFC780Y) high-strength steel spot welds.

Design of experiment approach with two level factors and center points was adopted. Destructive peel and shear tensile strengths were used to measure the responses. The significant factors were determined using analysis of variance implemented by Minitab 18 software. Finally, multiresponse optimization was carried out using the desirability function analysis method.

Holding time was the most significant factor influencing nugget diameter, whereas welding current had the greatest impact on peak load and indentation. Multiresponse optimization revealed that the optimal settings were a welding current of 12.5 KA, welding time of 18 cycles, electrode pressure of 420 Kgf and holding time of 10 cycles. These settings produced a nugget diameter of 8.0 mm, a peak load of 35.15 KN and an indentation of 22.5%, with a composite desirability function of 0.764.

This study provides an effective approach for multiple response optimization to the mechanical behavior of RSW joints, even though there have been few studies on the third generation of AHSS joints and none on the dissimilar joints of the materials used in this study.

This study aims to build on a contextualised approach for revealing the particularities of social sustainability indicators on the building scale within the particular context of Jordan, focusing on the buildings of the Dahiyat Al Hussein suburb.

This study relied on a review of the relevant previous research as well as global, regional and local rating tools, followed by working with a diversified participant base comprising experts as well as users through Delphi rounds and analytic hierarchy process-based assessments.

This study resulted in several key indicators that were classified into three main categories: environmental friendliness, comfort and convenience and social blend. It resembled a step on the path towards the standardisation of context-specific social sustainability indicators, an effort that would be further supported by future research addressing other development within Jordan.

The sustainability debate has, for long, acquired the undivided attention of its key stakeholders. With the continuous rise of global attention, the conceptualisation of sustainability has grown more specialised in both function and scale, and sustainable measures have been developed at the macro and micro levels. With the further spread of the concept, recognition of its contextual differences between various countries became more vivid, where the social dimension attains particular importance.

This paper aims to identify the unidimensionality and reliability of 84 factors that influence the performance of construction projects and develop a confirmatory factor analysis (CFA) model.

The study adopted a deductive research approach and started by identifying the positive factors that influence construction project performance. This was followed by the modification of the identified factors. After that, a questionnaire was developed out of the factors for data collection. Exploratory factor analysis was used to establish the factor structure of the positive factors, and this was verified using CFA afterwards. A model fit analysis was performed to determine the goodness of fit of the hypothesised model, followed by the development of the confirmatory model.

The study demonstrated substantial correlation in the data, sufficient unidimensionality and internal reliability. In addition, the estimated fit indices suggested that the postulated model adequately described the sample data.

The paper revealed that performance can be enhanced if stakeholders identify and leverage the positive factors influencing performance. The paper suggests that project stakeholders, particularly government, project owners, consultants and construction firms, can improve project performance by critically examining economic and financial systems (EFS), regulation and policy-making systems (RPS), effective management practices (EMP) and project implementation strategies (PIS).

The contribution of this paper to the present literature is identifying the positive factors and developing the confirmatory factor model. The model comprised 42 positive variables under four indicators: EMP, RPS, PIS and EFS.

Teacher agency plays a crucial role in teachers’ professionalism and makes them capable of acting powerfully in their teaching context. The purpose of this study was to explore the role of case-based instruction (CBI) on the agency development of EFL (English as a foreign language) student-teachers.

The study followed a descriptive narrative design and involved ten student-teachers in five CBI sessions. The data collected through different data sources, such as narratives, interviews, recorded sessions and focused groups, were analyzed using a deductive-inductive thematic analysis.

The results showed that CBI has a constructive role in developing the agency of EFL student-teachers. Active participation in CBI sessions helps teachers consider their future desires. The exploration of cases in CBI sessions helps them recall past experiences that led to the development of their agency. Brainstorming ideas in CBI sessions helps teachers consider their beliefs in decision-making and analyze their past experiences. In conclusion, CBI can help develop teacher professionalism and acknowledgment of the importance of teacher agency.

The research has addressed student-teachers’ agency development through an ecological perspective and CBI.

This study aims to identify and examine the critical resultant impacts of the coronavirus (COVID-19) pandemic on quality assurance (QA) of cross-border construction logistics and supply chain (CB-CLSC).

This is achieved via embedded mixed-method design pragmatically involving desk literature review, survey and interviews from related experts within the Hong Kong Special Administrative Region (SAR)–Mainland China links. The design is further integrated with descriptive analysis, criticality test, rank agreement analysis, spearman correlation test and sentiment analysis.

The study revealed 10 critical resultant impacts of the COVID-19 pandemic on the QA of CB-CLSC, with the top three including “increased use of digital technologies (M10)”, “worker absence, labour shortage and decrease in work rate (M3)” and “changes to how construction sites operate (M9)”. Three underlying dimensions were discovered among all the critical resultant impacts: “cost-time-worker (CTW)-related impacts”, “work contract and operation (WCO)-related impacts” and “work process (WP)-related impacts”. The critical resultant impacts are reflected in the time, cost, raw materials and work processes, and this could manifest as negative as well as an opportunity to position the QA system to be adequate during the pandemic and post-pandemic era.

The study contributes to the knowledge body as it identifies and examines the critical resultant impacts of the COVID-19 pandemic on the QA of CB-CLSC. This is original research with invaluable primary data collected in the form of surveys and interviews from construction quality experts within the Hong Kong (SAR)–Mainland China links, known as the world’s factory.

While the COVID-19 pandemic has impacted the construction industry, it is still unclear from prior studies about adequately positioning the quality assurance (QA) for the post-pandemic era and future pandemics, especially cross-border construction logistics and supply chain (Cb-CLSC). Thus, this study aims to develop a managerial framework to position the QA of Cb-CLSC during pandemics and post-pandemics by taking lessons from how COVID-19 has impacted the existing QA systems and has been managed successfully.

This is achieved pragmatically through an embedded mixed-method design involving a literature review, survey and interview from experts within the Hong Kong SAR–Mainland China links, typically known as the world’s factory. The design is further integrated with the partial least squares structural equation modelling (PLS-SEM) approach.

The study revealed 10 critical managerial practices (MPs) to position the QA to be adequate for the post-pandemic and during future pandemics, with the top three including “strict observance of government regulations (MP1)”, “planning ahead the period of quality assurance with the quarantine days in host countries (MP6)” and “modification of contract to cater for uncertainties (MP4)”. This attained a relatively good percentage agreement of 53% between the industry and academia. However, the top four MPs regarded as very effective include “implementing digital collaborative inspections with subcontractors and trades (MP8)”, “implementing a digital centralized document and issue management system (MP7)”, “strict observance to government regulations, including vaccination of workers, social distancing, use of prescribed nose masks, etc. (MP1)” and “planning ahead the period of quality assurance with the quarantine days in host countries (MP6)”. Two underlying components of the MPs were revealed as policy-process (PP)-related practices and people-technology-process (PTP)-related practices, and these can be modelled into a managerial framework capable of effectively positioning the QA to be adequate during pandemics through to the post-pandemic era.

The findings of this study depicted significant theoretical and practical contributions to the proactive management of QA activities during pandemics through to the post-pandemic era. It could empower organisations to pay attention to smartly and innovatively balancing people, processes, pandemic policy and technology to inform decisions to effectively position the QA for the post-pandemic era and survive the risks of future pandemics.

The study contributes to the body of knowledge in that it develops a managerial framework to position the QA of Cb-CLSC during pandemics and post-pandemics by taking lessons from how COVID-19 has impacted the existing QA systems and has been managed successfully. It is original research with invaluable primary data in the form of surveys and interviews from experts within the Hong Kong SAR–Mainland China links, typically known as the world’s factory.

The emergence of residential aged care facilities (RACFs) within the Ghanaian health-care system has raised eyebrows because, hitherto, the concept of nursing homes had largely been perceived as an anomaly. The purpose of this study is to understand this emerging phenomenon and the activities of care provided within two facilities in the nation’s capital, Accra.

The study draws on participant observations and in-depth interviews with purposively sampled 15 residents in the two facilities and eight caregivers. The data were analysed using thematic approach.

The study found that the daily forms of care mostly performed for the elderly were intimate and non-intimate physical, medical, emotional and spiritual and end-of-life care. The bulk of activities of care were performed in the morning.

The study reveals that the changing landscape of health-care facilities in Ghana to include RACFs indicates RACFs have come to stay to provide different forms of care to older persons who otherwise were cared for by the family.

This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic American countries.

This study used responses from a sample of 410 accountants, preparers and auditors of financial statements from Hispanic American countries. Descriptive statistics, nonparametric tests and structural equations with partial least squares algorithm were applied for data analysis.

The results emphasized the cultural positioning of horizontality, in which an individual perceives themselves as equals to their colleagues, allowing discussions on various aspects of individual behavior. The knowledge variable is proved to be important in explaining the intention to report and can also moderate the influence of cultural variables on intentions.

These findings contribute to the literature by offering a clearer definition the normative knowledge variable, and to organizations, which can explore the research’s evidence to improve their training and qualification programs, thereby generating significant knowledge for their employees.

Whistleblowing is the main tool for identifying organizational frauds, but it is differently perceived in several cultural contexts. The results demonstrated the ethical cultural positioning of these Hispanic American professionals in relation to cultural aspects of other countries. Some studies highlight knowledge as a relevant factor in the organizational environment, but this study innovates by testing and demonstrating its impact on whistleblowing and culture.