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This study explores auditors’ professional attitudes and behaviours. It tests the influence of public interest commitment, independence enforcement beliefs and organisational ethical culture on auditors’ acceptance of and engagement in practices that compromise their objectivity. The study is based on survey responses of 122 Spanish auditors. To analyse the combined effect of the variables under study, variance-based structural equation modelling (partial least squares, PLS) was employed. The results suggest that the regulatory efforts to improve auditors’ behaviours by enforcing independence rules have been internalised by auditors. The results also reinforce the need to instil the societal responsibilities of professional auditors, since auditors’ public interest commitment is related to their ethical decision making. Furthermore, this study reveals that firms’ ethical cultures influence auditors’ commitment to the public interest, as well as their ethical decision making. The study raises practical implications for auditing professionals, regulators and audit firms. Understanding auditors’ beliefs and behavioural patterns is critical to proposing mechanisms that enhance their ethical behaviours, which could ultimately enhance audit quality. The chapter contributes to the field by analysing the combined effect of the regulatory framework and organisational context on auditors’ professional values and behaviours.

Overtourism is an emerging concept and a perennial process every destination is going through. It is a cyclic phenomenon derived from the destination, retained in the destination and at last demised by the destination. It's a kind of ‘tourism illness’ spreading rapidly in every destination in the present scenario. The status of overtourism in every destination has been caused by the tourist, of the tourist and for the tourist. In the context of religious places in Odisha, overtourism is a ‘disorder’ that cannot be mitigated, as religiosity, faith and spiritualism have propelled and governed people's sentiment and emotion. Hence ambiguity arises out of making an intrigue situation between a myth or a spiritual sojourn bounded by faith and belief. This chapter significantly contributes by unfolding the existing literature by providing the origin and evolution of overtourism, various stated definitions by the different authors, causes and consequences, and overtourism in religious destinations by adopting an exploratory study, particularly in case of the Golden triangle of Odisha.

We test a multilevel exploratory predictive model, examining the relationships between emotional labor (EL) and workers' affectivity traits at a philanthropic hospital, where EL involves a process of emotional regulation at work involving emotional display rules, regulatory strategies, and emotional performance. Specifically, we test a model of the mediation effects of regulatory strategies and the moderation effects of emotional demands.

Participants were 306 workers from 45 different units of a hospital institution, whose performance was evaluated by 30 supervisors. Since workers' emotional display rules could not be represented as shared, unit-level beliefs, we chose two critical demands to test our hypotheses: (1) demand to express compassion and (2) demand to conceal anger or disapproval.

Using multilevel analysis, we found evidence that deep acting mediates between emotional demands to express compassion and emotional performance. We found further that demands to conceal anger toward coworkers increase the strength of the relationship between negative affectivity and surface acting.

Theoretical and practical implications of the study are also discussed.

While tourism is mostly considered a crucial driver for local development, its impact in terms of sustainability and attractiveness of local destinations must also be taken into account. This is especially true for small islands, where tourism may determine detrimental effects in the long term to the limited space and resources. The “sustainable tourism” approach considers this phenomenon and proposes possible solutions to problems such as the loss of public space, waste management, energy and water over-consumption, traffic congestion, air, water, and visual pollution. This chapter presents and discusses the results of a survey that has been carried out in Ischia, a small Mediterranean island located in the Gulf of Naples in order to explore the propensity toward sustainable mobility of both tourists and residents. In particular, the mobility patterns of the respondents have been deeply investigated both at home (domestic behavior) and on holiday (tourist behavior). The results suggest that the promotion of a higher level of cooperation among different stakeholders and local governments is of paramount importance in order to achieve sustainable tourism on islands. This may also generate important effects in terms of destination attractiveness.

The Travel and Tourism sector is continuously changing over the years. Indeed, a wide range of interests has been evidenced worldwide. Since the beginning of the COVID-19 pandemic, tourists have experienced a drastic change in their expectations and necessities, demanding new kinds of services added value, among other variables. Uncertainty and COVID-conscious tourists remain evidenced after postpandemic recovery. Moreover, domestic, eco and digital tourism grow exponentially due to the current trends. The public and private sectors must understand the tourists' patterns and adapt their strategies to help the sector recover. Thus, by working together, tourism, despite being affected by COVID-19, regained its strength and continues to grow, inviting local and international tourists to travel to different destinations, adding the adaptation of those who offer services in this industry to meet the expectations of new trends and consumer behaviors.

While researchers have assumed that it is not possible to determine the key reactants that cause positive emotional reactions, we argue that experiences, such as watching an entertaining television show or working in a pleasant climate, produce their positive effects through one or more “root causes” of positive emotion. This study identified a classification of root causes derived from reports of individual positive moments submitted by office workers throughout their workday. Through identifying root causes, such as Fulfilled Expectations, Positive Self-Image, Humor, and Relief, we provide the first data-driven attempt to develop a taxonomy of root causes of positive affect at work.

Efforts to contribute to the Sustainable Development Goals are increasingly part of tourism business planning, forming part of their business policies, linking with society and generating a sustainable hotel offer. The great impact it causes and, which in the short term it will achieve, digital tools in hotel activities can be evidenced. It will also help to collect the information that serves for the certifications of hotel companies. In spite of all the efforts, there is still a great knowledge gap that needs to be filled to achieve the expected business results and that it can be evidenced that the hospitality industry is now more than ever focussed on the care of its workers and on contributing to the sustainability of the world.