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The authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany.

This paper used various audit committee variables (size, meetings, gender diversity and financial expertise) to measure AQ and its impact on CS. The authors used a total of 2,110 firm-year observations from 2010 to 2019.

The authors found that the presence of female members on the audit committee and audit committee financial expertise deter the UK and German managers from shifting core expenses and revenue items into special items to inflate core earnings. However, audit committee size is positively related to CS among German firms but has no impact on UK firms. The authors also document evidence that audit committee meetings restrain UK managers from engaging in CS. However, the authors found no impact on CS among German firms. The study results hold even after employing several tests.

Overall, the study findings provide broad support in an international setting for the board to improve its auditing practices and offer essential information to investors to assess how AQ affects the financial reporting process.

Most CS studies used market-oriented economies such as the USA and UK and ignored bank-based economies such as Germany, France and Japan. The authors provide a comparison among bank and market-oriented economies on whether the AQ has a similar impact on CS or not among them.

This study aims to determine white wine drinkers’ interest in Grüner Veltliner wine, a potential signature wine for the Commonwealth of Pennsylvania in the USA and identify the consumer segments likely to look for and purchase this wine varietal.

A total of 676 wine consumers from the Mid-Atlantic region in the USA were compared based on familiarity with Grüner Veltliner wine, variety-seeking (VARSEEK) scores and the likelihood of looking for and purchasing Pennsylvania Grüner Veltliner wine.

Although only a third of participants had some experience with Grüner Veltliner wine, 77% were “somewhat interested” to “very interested” in being able to sample and taste the wine, and 66%–67% were “somewhat likely” to “very likely” to look for and purchase the wine from both growing regions. Generation, wine consumption behavior and familiarity with Pennsylvania wine and Grüner Veltliner wine differed between participants based on purchase intent and VARSEEK scores (i.e. low VARSEEK/likely, high VARSEEK/unlikely). Differences in factors motivating Grüner Veltliner purchasing were also identified between low VARSEEK/likely and high VARSEEK/likely participants.

The paper presents evidence of potential demand for a signature wine from an emerging wine region. This provides direction for target marketing and related promotional strategy, along with identifying wine consumers interested in tasting and purchasing the wine.

This paper aims to provide a historical overview of AA, its purpose and benefits, the legal rationale for the SCOTUS ruling and what it means for colleges and the workplace regarding equitable opportunities for minority groups (which include women, Blacks, Hispanics, Asians and other low-income populations), as they aim for the “American dream”.

SCOTUS decision and rationale, along with literature.

The race-based affirmative action (AA) precedent was recently overturned by the Supreme Court of the United States (SCOTUS) in the case of Students for Fair Admission (SFFA), Inc. vs President and Fellows of Harvard College/University of North Carolina. SCOTUS ruled that race cannot be a specific basis for college admission. In other words, public and private colleges and universities will no longer be able to consider “race” as a factor in deciding which qualified applicants should be admitted to enhance the diversity of their student body.

This is an original analysis.

This study aims to investigate how the Chinese Belt and Road Initiative (BRI) and Chinese outward foreign direct investments (FDI) impact the Belt and Road countries (BRCs). It draws on postcolonial theory to investigate the (geo)political objectives behind the financial and economic means.

In line with the nature of postcolonial studies, the study applies a discourse analysis integrating it with empirical data on indebtedness and trade.

This study finds that FDI and the BRI, as a development project, need to be considered a double-edged sword for the receiving countries. The authors provide evidence that China has instrumentalized financial and economic means to gain political influence and pursue geopolitical ambitions. Moreover, investments into sensitive sectors (e.g. energy, infrastructure), combined with the BRCs’ inability to pay back loans, could eventually lead to China gaining control of these assets.

The study investigates the financial and economic means that are instrumentalized to gain political influence while not considering flows of technology and know-how. It also limits itself to the study of FDI coming from one specific country, i.e. China. Therefore, no comparison and evaluation are made of FDI from other countries, such as the USA or European countries.

By revealing noncommercial objectives and geopolitical ambitions that China pursues through the BRI, the authors derive policy implications for the BRCs, third countries and China.

The study contributes to postcolonial theory and neocolonialism by investigating how China uses financial and economic means to achieve noncommercial objectives and pursue geopolitical ambitions. Additionally, the authors enhance the understanding of FDI by highlighting more subtle aspects of the complex and contextual nature of FDI as a social phenomenon, which have been overlooked thus far. The authors challenge the predominant positive framing of FDI and provide a counterpoint to the way FDI is often coined.

Healthcare professionals are key in healthcare organisations but are subject to long working hours and may have to make complex life-and-death decisions. As frontline agents dealing with human lives, giving them a voice is paramount. This study explores the impact of employee voice (assessed based on employee perceptions on how much they are consulted and how much influence they have on task-related decisions) on health professionals' work engagement and burnout when mediated by relational outcomes (perceived organisational support, workplace trust, workplace recognition and meaningful work).

A sample of 3,266 health professionals retrieved from the European Working Condition Survey was used. The quantitative analysis was performed using the partial least square structural equation modelling and multiple regression analyses.

The results indicate that employee voice has a direct positive impact on work engagement, but employee voice's direct effects on burnout still need to be confirmed. Relational outcomes are found to mediate the relationship between employee voice and burnout (decreasing it) and between employee voice and work engagement (increasing it).

Practices of employee voice in the workplace are fundamental to promoting health professionals' well-being. Trust, recognition, support and the feeling of doing meaningful work increase the influence of employee voice, especially in reducing the levels of burnout.

This is the first study that assesses, at a European level, the importance that ‘giving health professionals a voice' has on crucial employee outcomes: work engagement, burnout and relational outcomes.

Urban communities can be faced with many destructive events that can disrupt the daily functioning of activities and livelihood of people living in the communities. In this regard, during the last couple of years, many governments have put a lot of efforts into building resilient urban communities. Essentially, a resilient urban community has the capacity to anticipate future disasters, prepare for and recover timely from adverse effects of disasters and unexpected circumstances. Considering this, it is therefore important for the need to continuously review the existing urban community resilience indicators, in order to identify emerging ones to enable comprehensive evaluation of urban communities in the future against unexpected events. This study therefore aims to conduct a systematic review to develop and critically analyse the emerging and leading urban community resilience indicators.

Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRSIMA) protocol, 53 journal articles were selected using Scopus. The selected papers were subjected to thorough content analysis.

From the review, 45 urban community resilience indicators were identified. These indicators were grouped into eight broad categories namely, Socio-demographic, Economic, Institutional Resilience, Infrastructure and Housing Resilience, Collaboration, Community Capital, Risk Data Accumulation and Geographical and Spatial characteristics of community. Further, the results indicated that the U.S had the highest number of publications, followed by Australia, China, New Zealand and Taiwan. In fact, very few studies emanated from developing economies.

The outputs of this study will inform policymakers, practitioners and researchers on the new and emerging indicators that should be considered when evaluating the resilience level of urban communities. The findings will also serve as a theoretical foundation for further detailed empirical investigation.