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Prior studies suggest that, in an industry in which several public firms operate (i.e. greater public firm presence), uncertainty about business operations within the industry is reduced due to greater analyst coverage and quality of information disclosure. In this study, the authors examine how UK private firms respond to investment opportunities in fixed intangible assets (FIAs) in an environment characterised by greater public firm presence (PFP).

Using data from 61,278 (1,358) private (public) UK firms operating in ten sectors spanning from 2006 to 2016, the authors conduct this analysis by using panel econometric techniques.

The authors observe that private firms are more responsive to their FIA investment opportunities when they operate in industries with more PFP. Also, the authors find that firms in industries with better information quality use more debt and have longer debt maturity security but less internal cash flow. Overall, the findings indicate that PFP generates positive externalities for private firms by lessening industry uncertainty and enhancing more efficient FIA investment. The results are robust to endogeneity concerns.

A key limitation of the study is that it focuses on a single country (the UK) and therefore there is a likelihood that the results found are specific to this setting but not others, particularly developing and emerging economies. Thus, future studies could explore these ideas from the viewpoint of multiple countries.

Overall, the study demonstrates the importance of information disclosure in driving investment decisions of firms.

While this paper builds on the information disclosure and corporate investment literature, it is one of the first attempts, to the best of the authors’ knowledge, to explore how private UK firms respond to investment in FIAs in an environment characterised by greater PFP.

The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed companies.

Utilizing firm-level data and a quantile regression approach, this study examines the effects of greenhouse gas assurance and board diversity on cost of debt by employing an international sample of firms during 2015–2021.

The authors find that in firms with a relatively low cost of debt the external assurance of greenhouse gas emissions and gender diversity could significantly contribute to a reduction of cost of debt. Furthermore, other measures of board diversity that are linked with independent directors and skilled directors seem to contribute to an increase of firms' cost of debt in the lower end of distribution. Drawing from the agency theory, the authors showcase the fact that ghg assurance reduces information asymmetry and therefore agency costs such as borrowing costs and signals to the stakeholders a long-term commitment to excellence.

This study is the first that provides insights on the relationship between ghg assurance, board diversity and cost of debt.

The COVID-19 pandemic started a new era in understanding the topic of resilience and adaptability. The human society has not faced such a widespread global challenge until now. This paper aims to address a context change influenced by the COVID-19 pandemic, using a case study in high education. While the character of the issues emerging is the same as in any other domain, in high education, the principles and consequences can be more directly studied and analyzed.

This paper describes a framework to evaluate how the context of the tertiary education service has been disrupted and the influence on the adherence of the students to the educational process, via primary quantitative data collection. This paper tackles the problem of distinguishing the change in context and context change and the possibility of system reconfiguration.

To properly face the evolving conditions induced by the pandemic, the education service system must be aligned to the imposed emergency situations, trying to “find” where the changes have emerged, i.e. what kind of reconfiguration is, whether it appears in the goals or in the service system itself. Furthermore, this study discusses how the findings can be valuable and applied to situations beyond the pandemic, in other cases of context disruption to highlight how general the service activities are within our reconfiguration approach.

From a theoretical point of view, this work is in line with main assumptions of system thinking, by confirming several insights of service systems’ behavior, even in a logic of B2B interactions (from the offer side); first in terms of openness and adaptation, in addition to readiness to change and – when and how – this change can occur. From a practical point of view, this paper’s contribution is directed toward achieving the more successful change management process, as reached together by motivated partners working hard for a common final goal. Realizing that the pandemic has brought a completely new context of education, managers should focus now on monitoring all aspects of the education business, not only directly affected projects and processes.

The purpose of this study is to identify, recap and evaluate the state-of-the-art linkage between International Financial Reporting Standards (IFRS) and earnings management (EM).

A bibliometric analysis of 249 publications from the Web of Science (WoS) database was carried out, employing both the techniques of performance analysis and science mapping and the Bibliometrix R and VOSviewer tools.

The results of the performance analysis suggest that the publication and citation trends of the interplay of the IFRS and EM fields show an upward trend over time that most of the influential institutions emanate from the US and a significant percentage of articles published in this field emanate from high-quality journals. Science mapping via co-authorship analysis elucidates that more collaborative efforts among authors are needed in the future in this field. Bibliographic coupling analysis bifurcates the studies into six clusters and reveals the major themes and their evolution. Co-word analysis unfolds emerging trends that could be further explored, thus becoming possible future research avenues.

To the best of the authors' knowledge, no other study has attempted a bibliometric analysis of research on the relationship between IFRS and EM. This article fills this research gap and makes its contribution to the scientific community by presenting recent developments in this body of knowledge and suggesting future research avenues.

Search engines, the most popular online services, are associated with several concerns. Users are concerned about the unauthorized processing of their personal data, as well as about search engines keeping track of their search preferences. Various search engines have been introduced to address these concerns, claiming that they protect users’ privacy. The authors call these search engines privacy-preserving search engines (PPSEs). This paper aims to investigate the factors that motivate search engine users to use PPSEs.

This study adopted protection motivation theory (PMT) and associated its constructs with subjective norms to build a comprehensive research model. The authors tested the research model using survey data from 830 search engine users worldwide.

The results confirm the interpretive power of PMT in privacy-related decision-making and show that users are more inclined to take protective measures when they consider that data abuse is a more severe risk and that they are more vulnerable to data abuse. Furthermore, the results highlight the importance of subjective norms in predicting and determining PPSE use. Because subjective norms refer to perceived social influences from important others to engage or refrain from protective behavior, the authors reveal that the recommendation from people that users consider important motivates them to take protective measures and use PPSE.

Despite its interesting results, this research also has some limitations. First, because the survey was conducted online, the study environment was less controlled. Participants may have been disrupted or affected, for example, by the presence of others or background noise during the session. Second, some of the survey items could possibly be misinterpreted by the respondents in the study questionnaire, as they did not have access to clarifications that a researcher could possibly provide. Third, another limitation refers to the use of the Amazon Turk tool. According Paolacci and Chandler (2014) in comparison to the US population, the MTurk workers are more educated, younger and less religiously and politically diverse. Fourth, another limitation of this study could be that Actual Use of PPSE is self-reported by the participants. This could cause bias because it is argued that internet users’ statements may be in contrast with their actions in real life or in an experimental scenario (Berendt et al., 2005, Jensen et al., 2005); Moreover, some limitations of this study emerge from the use of PMT as the background theory of the study. PMT identifies the main factors that affect protection motivation, but other environmental and cognitive factors can also have a significant role in determining the way an individual’s attitude is formed. As Rogers (1975) argued, PMT as proposed does not attempt to specify all of the possible factors in a fear appeal that may affect persuasion, but rather a systematic exposition of a limited set of components and cognitive mediational processes that may account for a significant portion of the variance in acceptance by users. In addition, as Tanner et al. (1991) argue, the ‘PMT’s assumption that the subjects have not already developed a coping mechanism is one of its limitations. Finally, another limitation is that the sample does not include users from China, which is the second most populated country. Unfortunately, DuckDuckGo has been blocked in China, so it has not been feasible to include users from China in this study.

The proposed model and, specifically, the subjective norms construct proved to be successful in predicting PPSE use. This study demonstrates the need for PPSE to exhibit and advertise the technology and measures they use to protect users’ privacy. This will contribute to the effort to persuade internet users to use these tools.

This study sought to explore the privacy attitudes of search engine users using PMT and its constructs’ association with subjective norms. It used the PMT to elucidate users’ perceptions that motivate them to privacy adoption behavior, as well as how these perceptions influence the type of search engine they use. This research is a first step toward gaining a better understanding of the processes that drive people’s motivation to, or not to, protect their privacy online by means of using PPSE. At the same time, this study contributes to search engine vendors by revealing that users’ need to be persuaded not only about their policy toward privacy but also by considering and implementing new strategies of diffusion that could enhance the use of the PPSE.

This research is a first step toward gaining a better understanding of the processes that drive people’s motivation to, or not to, protect their privacy online by means of using PPSEs.

The purpose of this paper is to measure the high-quality entrepreneurial efficiency of family-owned small- and medium-sized enterprises (SMEs) while exploring the potential determinants of their performance. This study places particular emphasis on the firms' technological competencies and internationalization efforts. The authors aim to shed light on the internal and external characteristics that impact the efficiency of family SMEs.

This study adopts a two-stage approach. In the first stage, a data envelopment analysis model is utilized to measure the high-quality entrepreneurial efficiency of family SMEs. To achieve this, this study considered as outputs three key quality aspects of entrepreneurship, namely innovativeness, export orientation and turnover rate, while the inputs were the number of employees and the business environment. Then, in the second stage, the efficiency scores are regressed against a set of environmental factors that may affect the efficiency. The proposed efficiency measurement models are utilized with a particularly rich dataset of 1,910 family SMEs from 35 developed countries.

The results demonstrated that the efficiency of family SMEs primarily engaged in the production of goods was significantly higher than those providing services. Importantly, the presence of barriers related to innovation and digitalization had a pronounced negative impact on efficiency. Additionally, scale-up firms exhibited higher levels of efficiency. When examining family SMEs within their national context, it was observed that non-EU countries and countries with a higher gross domestic product displayed significantly higher efficiencies.

The findings of this research provide guidance for the development of entrepreneurship-oriented policies that consider both the internal characteristics of family SMEs and the diverse socioeconomic contexts in which they operate.

The aim of this study is to investigate how the information needs satisfaction of visual art teachers affects their creativity. Visual art teachers’ information seeking behaviour and specifically the association of information needs satisfaction with creativity has been an understudied area, despite competent information seeking being considered essential for high quality practices of art teachers.

A questionnaire survey was developed addressing the information seeking behaviour of art teachers, informed by Wilson’s model (1981), including visual art teachers’ information needs, information resources, obstacles faced while seeking information and the perceived impact of information needs satisfaction on visual art teachers’ creativity.

The study included 298 visual art teachers in Greece. The results demonstrated that the key information needs of art teachers were mainly related to materials’ properties, techniques for creating artwork and artwork promotion methods. Online information sources were the preferred sources of art information, followed by colleagues, personal collections and visits to galleries and museums. Our study identified lack of time, lack of specialized libraries and copyright, as the main barriers to information seeking.

Information about art plays a substantial role in visual art education, while visual art teachers’ information needs satisfaction positively influences their creative endeavours. There is a need to further explore the digital information needs of visual art teachers.

The higher-level aim of this study is to investigate the impact of health information needs satisfaction on the fear of COVID-19 for the general population. The investigation is theoretically grounded on Wilsons’ model of information seeking in the context of inquesting the reasons for seeking health information as well as the information sources the general population deploy during the COVID-19 pandemic.

This cross-sectional survey examines the correlations between health information seeking behavior and the COVID-19 generated fear in the general population through the application of a specially designed structured questionnaire which was distributed online. The questionnaire comprised four main distinct research dimensions (i.e. information needs, information sources, obstacles when seeking information and COVID-19 generated fear) that present significant validity levels.

Individuals were motivated to seek COVID-related health information to cope with the pandemic generated uncertainty. Information needs satisfaction as well as digital health literacy levels is associated with the COVID-19 generated fear in the general population. Finally, a conceptual framework based on Wilsons’ macro-model for information seeking behavior was developed to illustrate information needs satisfaction during the pandemic period. These results indicate the need for incentives to enhance health information needs satisfaction appropriately.

The COVID-19 generated fear in the general population is studied through the information seeking behavior lenses. A well-studied theoretical model for information seeking behavior is adopted for health-related information seeking during pandemic. Finally, digital health information literacy levels are also associated with the fear of COVID-19 reported in the authors’ survey.

The paper redefines workplace spirituality (WS/WPS) by transcending the existential vacuum (in psychiatric terms a sense of lack of meaning of human existence and thus of work), leading to the development of workplace creativity, productivity and satisfaction, targeting operational profitability and organizational optimization.

Spirituality is analyzed philosophically, following the Nietzschean definition in response to Schopenhauer’s primordial suffering. Philosophical syncretism yields a viable organizational culture change model of spiritualizing the workplace. For this purpose, specific techniques are proposed which are combined with those already applied to various large companies and organizations.

Spirituality in the workplace acts as a catalyst for developing beneficial qualities by increasing employee job satisfaction, organizational efficiency and business profitability, when equally responding to stakeholders’ needs.

The suggested change model holistically fosters organizational, operational, individual and collective effectiveness through work place spirituality redefined.

For the first time spirituality in the workplace is discussed under a brand new perspective, resulting in an interdisciplinary emerging model, contributing to the field by providing guidance to academics and practitioners to its auspicious implementation through organizational culture change.

This study aims to investigate the effect of the health crisis, that is, coronavirus disease 2019 (COVID-19), on audit fees.

The authors use a sample of 5,008 international firms over the period 2014 to 2020. They use the ordinary least squares (OLS) regression to investigate the study hypotheses.

The results of OLS regression reveal a negative relationship between the COVID-19 pandemic and audit fees. This finding implies that the pandemic is associated with a reduction in audit fees.

This study contributes to the literature by providing the first comprehensive empirical evidence on the effect of the COVID-19 pandemic on audit fees. The results have implications for regulators and investors.

Despite the existing attempts on COVID-19 and audit fees, to the best of the authors’ knowledge, this study is the first that provides international insights into the economic consequences of COVID-19 on the accounting profession.