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Given resource constraints such as time and staffing, hotels cannot respond to all negative online reviews (NORs). Therefore, this study investigates (1) what types of NORs hotels should prioritize responding; and (2) what response strategies are more effective in handling different types of NORs to minimize the negative ramifications.

Four experiments in the context of hospitability were used to test the hypotheses.

Our findings show that NORs with implicit conclusions (e.g. “I do not believe that is a good choice, you know what I mean.”) are more dissuasive than NORs with explicit ones (e.g. “Do not buy it.”) because the former NORs are perceived as more objective than the latter NORs. More importantly, our results show that firms do not need to respond to explicit NORs. When responding to implicit NORs, firms should prioritize those related to service failures caused by external (e.g. weather, technological misfunction) rather than internal (e.g. poor management, employee skills) factors.

Our studies focus on the language styles of Chinese NORs, and future research should investigate how language styles influence dissuasion in other languages.

Our results show that NORs with implicit conclusions negatively impact consumer attitude and thus hurt performance more significantly than those with explicit conclusions. Therefore, firms should allocate limited staffing and resources to NORs with implicit conclusions. When responding to implicit NORs, firms should select NORs that can be attributed to external factors.

Our findings shed light on the importance of the language styles of NORs and provide marketers with insights into how to handle NORs. Our results reveal that consumers perceive higher objectivity of NORs when these reviews are implicit than when they are explicit. Furthermore, this study contributes to the online review literature by suggesting that firms should tailor their response strategies for NORs based on the reviewers’ language styles.

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.

The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.

The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.

The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.

This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

This paper aims to offer an approach to cyborg composing with artificial intelligence (AI). The author posits that the hybridity of the cyborg, which amalgamates human and artificial elements, invites a cascade of creative and emancipatory possibilities. The author critically examines the biases embedded in AI systems while gesturing toward the generative potential of AI–human entanglements. Drawing on Bakhtinian theories of dialogism, the author contends that crafting found poetry with AI could inspire writers to problematize the ideologies embedded into the corpus while teasing apart its elisions or contradictions, sparking new forms of expression at the interface of the organic and the artificial.

To illustrate this approach to human–AI composing, the author shares a found poem that she wrote using ChatGPT alongside her reflection on the poem. The author reflects on her positionality as well as the positionality of her artificial interlocutor, interrogating the notion of subjectivity in relation to Bakhtinian dialogism and multivocality.

Weaving tales of resilience in harmony or tension with AI could unravel threads of possibility as human writers enrich, deepen or complicate AI-generated texts. By composing with AI, writers can resist closure, infiltrate illusions of objectivity and “speak back” to AI and the dominant voices replicated in its systems.

By encouraging students to critically engage with, question and complicate AI-generated texts, one can open avenues for alternative ways of thinking and writing, inspiring students to imagine and compose speculative futures. Ultimately, in animating assemblages of the organic and the artificial, one can invite transformative possibilities of being and becoming.

Exposing the hidden lives of female public relations (PR) practitioners requires deep connection with those lives. Stories need to be uncovered, interrogated, and ultimately told, to shine a light on the lived experiences of those working in PR. The methods used to collect these stories require deep immersion in the field and the ethnographic method is ideal for this. Ethnographic research methods have long been utilised to gain insights into the lived experiences of individuals and communities. This chapter provides an understanding of the strengths and limitations of ethnographic research methods in capturing the nuances of women's experiences of working in PR.

Organisational ethnography is an established field in business studies and has been used to investigate disciplines cognate to PR, including advertising and media, but, to date, has failed to be fully explored in PR research. This chapter examines the potential for ethnography to open new areas of PR theory and considers its potential as a means of bridging the gap between PR theory and practice.

Ethnography is not without its limitations; key concerns surround objectivity, the role of the researcher, and that of the participant, and ethics. Nonetheless, this method would appear to offer huge potential for the study of PR practices; the diverse nature of the sector makes it a rich area to study.

This chapter explores the potential of this method to offer an opportunity to investigate areas such as working practices, ethics in practice, power, gender, diversity, and culture.

Human actions on natural ecosystems have not only jeopardized human well-being but also threatened the existence of other species. On the other hand, the benefits resulting from a greater integration between the logic of nature and human occupations have been seen as motivating factors for the prevention and mitigation of environmental impacts in landscape planning, since it provides human well-being through the grant of resources, regulation of the environment and socio-cultural services called ecosystem services. This article highlights the relevance of using ecosystem integrity indicators related to the functioning of ecological support processes for landscape planning.

The research used the photosynthetic performance of vegetation through carbon fluxes in the landscape, defining areas where different approaches to green infrastructure can be applied, gaining over the majority of work in this area, in which low degrees of objectivity on measurement and consequent ecological recovery still prevail. Thus, using the conceptual support of restoration ecology and remote sensing, the work identified different vegetation performances in relation to the supporting ecological processes using the multispectral CO₂flux index, linked to the carbon flux to identify the photosynthetic effectiveness of the vegetation and the Topographic Wetness Index (TWI).

With a study in the Distrito Federal (DF), the results of the different performances of vegetation for ecological support, through electromagnetic signatures and associated vegetation formations, allowed for the identification of hotspots of greater integrity that indicate multifunctional areas to be preserved and critical areas that deserve planning actions using green infrastructure techniques for their restoration and integration into the landscape.

This approach could be the initial step towards establishing clear and assertive criteria for selecting areas with greater potential for the development of supporting ecological processes in the territorial mosaic.

The objective of this research is to investigate the capabilities of the ChatGPT GPT-4 model, a form of artificial intelligence (AI), in comparison to human experts in the context of construction project risk management.

Employing a mixed-methods approach, the study draws a qualitative and quantitative comparison between 16 human risk management experts from Finnish construction companies and the ChatGPT AI model utilizing anonymous peer reviews. It focuses primarily on the areas of risk identification, analysis, and control.

ChatGPT has demonstrated a superior ability to generate comprehensive risk management plans, with its quantitative scores significantly surpassing the human average. Nonetheless, the AI model's strategies are found to lack practicality and specificity, areas where human expertise excels.

This study marks a significant advancement in construction project risk management research by conducting a pioneering blind-review study that assesses the capabilities of the advanced AI model, GPT-4, against those of human experts. Emphasizing the evolution from earlier GPT models, this research not only underscores the innovative application of ChatGPT-4 but also the critical role of anonymized peer evaluations in enhancing the objectivity of findings. It illuminates the synergistic potential of AI and human expertise, advocating for a collaborative model where AI serves as an augmentative tool, thereby optimizing human performance in identifying and managing risks.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.