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The purpose of this paper is to show how data mining techniques can improve the performance management of the judiciary, helping judges in steering position with specific and timely measures. It explores different approaches to analyse the length of trials, based on the case of an Italian judicial office.

The paper presents a temporal analysis to compare the timeliness of trials, using data and process mining approaches with the support of a specific software to represent graphically the results. Data were gathered directly from the office data base, improving precision and the opportunity to monitor specific phases of the trials.

The results highlight the progress that can be reached using data mining approaches to develop performance analyses helping courts to correct inefficiencies and to manage the personnel distribution, overcoming the critical comments arisen against traditional KPI (Raine, 2000). The work proposes a methodology to analyse cases deriving from different juridical matters useful to set up a performance monitoring system that could be diffused to different courts.

The limitations of the research regard the analysis of a selected, limited number of cases in terms of judicial matters.

Data mining techniques can improve the performance management processes in providing more accurate feedback to the judicial offices leaders and increasing the organisational learning.

The performance of the judiciary is one of the relevant issues that emerged in the recent decade in the field of public sector reforms. Several reasons explain this interest, which has gone beyond the specific legal disciplines to involve public policy, management, economics and ICT studies.

Considering the literature on the judiciary (Visser et al., 2019; Di Martino et al., 2021; Troisi and Alfano, 2023) the contribution differs as both the methodological approach and the predictive analysis considers the intrinsic differences that define cases belonging to different juridical matters performing a cross-sectional analysis, with a specific focus of process variants.

The purpose of this study is to establish whether all the dimensions of entrepreneurship skills matter for sustainable business start-up among the youths, using evidence from a developing economy.

This was cross-sectional study which utilized a quantitative approach. Data were collected using a self-administered questionnaire from 254 youths who undertook skills training at the various government-supported business skills training centers in the Greater Kampala Metropolitan Area (GKMA), that is to say, Kampala, Mukono and Wakiso. Data collected were analyzed using the Statistical Package for the Social Sciences (SPSS) to derive descriptive, correlational and hierarchical regression.

Study findings indicate that unlike entrepreneurial skills, management, technical and personal maturity skills matter for the sustainability of business start-up of youths in Uganda. However, when all skills are compared, management skills matter most as compared to technical and personal maturity skills.

This study strengthens the existing literature on the sustainable business start-up of youths in Uganda. It is also relevant for policy decision-making and policy reversal because it demonstrates that skilling is pertinent and should be encouraged and rolled out across the country to encourage sustainable youth business start-ups. To increase sustainable business start-up among youths, management skills should be prioritized, together with technical and personal maturity skills, compared to entrepreneurial skills, which should only be emphasized at the idea generation, planning, resource mobilization and business implementation stages.

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.

The study undertakes a structured literature review of 179 articles published from 1999 to 2023.

The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.

Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.

The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.

The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.

This paper aims to refer to the knowledge transfer of entrepreneurial skills between digital incubators and nascent entrepreneurs. It questions the role of the context and of the richness of the ecosystems in which these women evolve, as defined by Welter and Baker (2021) on such an attempt.

This research is based on a qualitative study that refers to case studies of women nascent entrepreneurs who evolve into two different contexts – one rich zone and one deprived economic one of the French Parisian Region – and who integrated the same digital incubator.

Context does partly matter: besides the “Where”, the “Who” and, moreover, the level of education and previous entrepreneurial experience really matters, and only educated women, whatever the other components of context, seem to be capable to receive the “best” knowledge transfer from incubators. Second, incubators can be considered as to be a knowledge hub that allow knowledge transfer not only from trainers and coaches to women nascent entrepreneurs but also among women entrepreneurs. This paper concludes with a discussion on the role of digital training and coaching in such knowledge transfers.

Findings are limited to a specific place (the region of Paris). Therefore, women entrepreneurs evolve in more different contexts but the national entrepreneurial and institutional context remains the same. There should be need to explore the role of an incubator that evolves into more contrasted contexts.

If results can be generalized, this means incubators should differentiate their services, teaching and coaching expertize according to the education level of nascent entrepreneurs: This is a plaidoyer against institutionalized incubators that claim to be capable of targeting any nascent (women) entrepreneurs.

This study is also a plaidoyer for more digital incubator to mix persons from different contexts, especially to welcome persons from more deprived economic zones.

The research reveals the role of context – and, some components of the context – intro coaching and training that are provided by online incubators. It contributes to the literature on knowledge transfer that is brought about by incubators. It also contributes to the literature in entrepreneurship by showing that some components among the others that define what we call “the context” matter more than others.

Prefabricated technology is gradually being applied to the construction of subway stations due to its characteristic of mechanization. However, the prefabricated subway station in China is in the initial stage of development, which is prone to construction safety issues. This study aims to evaluate the construction safety risks of prefabricated subway stations in China and formulate corresponding countermeasures to ensure construction safety.

A construction safety risk evaluation index system for the prefabricated subway station was established through literature research and the Delphi method. Furthermore, based on the structure entropy weight method, matter-element theory and evidence theory, a hybrid evaluation model is developed to evaluate the construction safety risks of prefabricated subway stations. The basic probability assignment (BPA) function is obtained using the matter-element theory, the index weight is calculated using the structure entropy weight method to modify the BPA function and the risk evaluation level is determined using the evidence theory. Finally, the reliability and applicability of the evaluation model are verified with a case study of a prefabricated subway station project in China.

The results indicate that the level of construction safety risks in the prefabricated subway station project is relatively low. Man risk, machine risk and method risk are the key factors affecting the overall risk of the project. The evaluation results of the first-level indexes are discussed, and targeted countermeasures are proposed. Therefore, management personnel can deeply understand the construction safety risks of prefabricated subway stations.

This research fills the research gap in the field of construction safety risk assessment of prefabricated subway stations. The methods for construction safety risk assessment are summarized to establish a reliable hybrid evaluation model, laying the foundation for future research. Moreover, the construction safety risk evaluation index system for prefabricated subway stations is proposed, which can be adopted to guide construction safety management.

The purpose of this paper is to explore the significance impact of air quality as a contributing factor on residential property rents by applying geo-informatics to economic issues. Since air pollution poses a severe health threat, city residents should have a right to know about the (invisible) hazards they are exposed to.

Within spatial-temporal modeling of air pollutants in Berlin, Germany, three interpolation techniques are tested. The most suitable one is selected to create seasonal maps for 2018 and 2021 with pollution concentrations for particulate matter values and nitrogen dioxide for each 1,000 m² cell within the administrative boundaries. Based on the evaluated pollution particulate matter values, which are used as additional variables for semi-parametric regressions the impact of the air quality on rents is estimated.

The findings reveal a compelling association between air quality and the economic aspect of the residential real estate market, with noteworthy implications for both tenants and property investors. The relationship between air pollution variables and rents is statistically significant. However, there is only a “willingness-to- pay” for low particulate matter values, but not for nitrogen dioxide concentrations. With good air quality, residents in Berlin are willing to pay a higher rent (3%).

These results suggest that a “marginal willingness-to-pay” occurs in a German city. The research underscores the multifaceted impact of air quality on the residential rental market in Berlin. The evidence supports the notion that a cleaner environment not only benefits human health and the planet but also contributes significantly to the economic bottom line of property investors.

The paper has a unique data engineering approach. It collects spatiotemporal data from network of state-certified measuring sites to create an index of air pollution. This spatial information is merged with residential listings. Afterward non-linear regression models are estimated.

This paper aims to investigate the impact of the implementation of the critical audit matters (CAMs) disclosure requirement and the subsequent relationship between CAM disclosures and audit report lag, as well as audit fees in the USA.

This study used difference-in-differences analyses to investigate the impact that the implementation of the requirement for auditors to report CAMs on their audit report has on the audit process. It also used levels regression models to examine the relationship that CAM disclosures have with audit report lag and audit fees.

This study found that the implementation of the CAM disclosure requirement in the USA reduced audit report lag while not significantly affecting audit fees. This suggests that the CAM disclosure requirement may increase the cooperation between auditors and managers and improve the efficiency of the audit process.

This study’s results are informative for assessing the economic impact of requiring CAM disclosures, which should be of importance to regulators, auditors and accounting researchers.

This study used different approaches to investigate two aspects of the CAM disclosure requirement – the effect of the implementation of the disclosure requirement and the subsequent effects related to CAM reporting outcomes. Unlike many previous studies investigating CAM disclosures, which relied on experiments and questionnaires, this study used actual CAM disclosure data in the USA to investigate the impact on audit report lag and audit fees.

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.

The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings.

Auditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent.

Localised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports.

To the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.

This study aims to investigate the moderating effect of the COVID-19 epidemic on the relationship between key audit matter (KAM) and auditing quality.

The authors use the ordinary least squares regression on data from 942 firm-year observations of Jordanian non-financial institutions across the period (2017–2022) to test the hypotheses. The authors use content analysis method to measure levels of KAM disclosure.

The investigation’s findings highlight the importance of KAM disclosure in achieving audit quality in line with international standard on auditing no. 701 (ISA-701) requirements. COVID-19 is also found to have a positive relationship with audit quality, further confirming the crisis’s devastating impact on audit complexity and risks and providing evidence for the need for supplementary, high-quality audit services. Due to the correlation between KAM disclosure and increased auditor workload and responsibility, the analysis reveals that the COVID-19 factor strengthens the link between KAM disclosure and audit quality.

This study has the potential to be used as a basis for the creation of a new regulation or standard regarding the reporting of unfavourable events in financial filings. This study’s findings provide standard-setters, regulators and policymakers with current empirical data on the effects of implementing ISA-701’s mandate for external auditors to provide more information on KAM. The COVID-19 crisis offers a suitable setting in which to examine the value of precautionary disclosures in times of economic uncertainty, as well as the significance of confidence interval disclosures and the role of external auditing in calming investor fears. This analysis is helpful for stakeholders, regulatory agencies, standard-setters and readers of audit reports who are curious about the current state of KAM disclosures and the implementation of ISA-701. The results may have ramifications for academia in the form of a call for more evidence expanding this data to other burgeoning fields to have a clear explanation of the real impact of reporting KAM on audit practices.

To the authors’ awareness, this research is one of the few empirical studies on the effect of the COVID-19 crisis on auditing procedures, and more specifically, the effect of disclosures on KAM by external auditors on audit quality. This study’s findings represent preliminary scientific evidence linking the pandemic to business performance. Minimal research has been done on how auditors in developing nations react to pandemic investor protection and how auditors’ enlarged reporting responsibilities affect them. The vast majority of auditing studies have been conducted in a highly regulated system, so this research contributes by examining audit behaviour in a weak legal context.