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Quality failures in grid infrastructure construction would cause large-scale collapses in power supply and additional expenditures by reworks and repairs. Learning from quality failures (LFQF) extracts experience from previous quality events and converts them into preventive measures to reduce or eliminate future construction quality issues. This study aims to investigate the influence factors of LFQF in the construction of grid infrastructure.

The related factors of LFQF, including quality management (QM) practices, quality rectification, and individual learning, were identified by reviewing literature about organizational learning and extracting experience from previous failures. A questionnaire survey was distributed to the grid companies in North, Northeast, Northwest, East, Central, and Southwest China. 381 valid responses collected and analyzed using structural equation modeling (SEM) to test the influence of these factors on LFQF.

The SEM results support that QM practices positively affect individual learning and LFQF. Quality rectification indirectly impacts LFQF via individual learning, while the results did not support the direct link between quality rectification and LFQF.

The findings strengthen practical insights into extracting experience from poor-quality issues and continuous improvement. The contributory factors of LFQF found in this study benefit the practitioners by taking effective measures to enhance organizational learning capability and improve the long-term construction quality performance in the grid infrastructure industry.

Existing research about the application of LFQF still stays at the explorative and conceptual stage. This study investigates the related factors of LFQF, including QM practices, quality rectification, and individual learning, extending the model development of learning from failures (LFF) in construction QM.

This chapter provides an overview of Freire's primary approach to how governments control people, why governments dictate what is being taught and why they seek out control over educators. This chapter investigates the similarities Freire found between the most oppressive governments and dictatorships that rules by violence, to how our educational institutions are controlled. The stakes might be entirely different in these scenarios, but he knew the ultimate objective in all these situations was to remove power from the people, give it to a powerful few and ensure the people would never be able to regain control once more. These ideas and suggestions are key moving forward because it provides a baseline to understand how Freire thought about manipulative behaviours, and why tactics used in extremely violent situations can essentially be watered down and used to control people in universities in much the same way.

While COVID-19 mitigation measures (CMMs) aided in steady recovery during the pandemic, they also impeded movement across economies/borders, affecting quality assurance (QA) of Cross-border Construction Logistics and Supply Chain (Cb-CLSC). However, prior studies on the pandemic in the construction project industry have not revealed how CMMs have impacted QA. Thus, this study aims to evaluate the impact of the CMMs on the QA of Cb-CLSC.

This is achieved by adopting an embedded mixed-method approach involving a desk literature review and engaging 150 experts from different economies across the globe using expert surveys, and results verified via semi-structured expert interviews. Structural equation modelling-based multiple regression analysis (SEM-MRA) was integrated to examine the impact of the CMMs on the QA, along with descriptive and content analysis.

The study confirmed that CMMs have not only impacted the QA negatively but also influenced the positioning of the QA for the post-pandemic era and probably to survive the risks of future pandemics. Among all the identified CMMs, the top three critical measures include “lockdown (CMM2)”, “use of personal protective equipment, such as nose masks, disinfects, etc. (CMM5)”, and “electronic/virtual meetings (CMM7)”. However, CMM5 possesses the highest contributory power to form CMM in impacting the QA, and this can be regarded as largely positive by strengthening health and safety management systems. Its negative impact lies with the project cost increment and the inconveniences of using nose and face masks.

This study provides a better understanding to construction practitioners and policy makers on how the pandemic policies, i.e. CMMs, have impacted QA and can aid in formulating planning and operational decisions to adequately position the QA for the post-pandemic era and to endure the risks of future pandemics.

The study contributes to knowledge in that it provides a better understanding of how the pandemic policies, such as CMMs, have impacted QA and can aid in formulating planning and operational decisions to adequately position the QA for the post-pandemic era and to endure the risks of future pandemics. This area of study has been given limited attention among prior studies during the pandemic.

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

This study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.

Based on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.

This examination utilizes only publicly traded companies from one developed country.

For the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.

This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

Following the increasing trend of artificial intelligence (AI) research in hospitality literature, this critical reflection paper aims to identify AI-assisted mindfulness as a critical yet under-investigated issue and to contribute feasible directions for future research.

The authors first conceptualize a framework explaining the effects of mindfulness design in AI interventions on improving human mindfulness. The authors then identify opportunities for interventions in AI-assisted mindfulness for the tourism, hospitality and events industries. Finally, the authors propose potential themes for AI-assisted mindfulness research.

This study contributes three major conceptual works. First, we conceptualize a framework of AI-assisted mindfulness, showcasing that the scope of AI-assisted mindfulness spans from AI interventions to state mindfulness and then to trait mindfulness. Second, the authors offer two approaches to strategic thinking, one from mindfulness (i.e. mindfulness-focused niche markets and activities) and one from AI applications (i.e. AI-facilitated devices and platforms), to identify opportunities for AI-assisted mindfulness interventions. Third, for both management- and marketing-oriented AI-assisted mindfulness research, the authors propose 18 themes.

This critical reflection paper offers directions for future knowledge creation in AI-assisted mindfulness in the tourism, hospitality and events industries.

To the best of the authors’ knowledge, this critical reflection paper serves as the first in hospitality and tourism literature to systematically propose the research issue of AI-assisted mindfulness, offering directions and themes for future research.

This study aims to examine the links between carbon emissions, electric vehicles, economic growth, energy use, and urbanisation in 15 countries from 2010 to 2020.

This study adopts seminal panel methods of moments quantile regression with fixed effects to trace the distributional aspect of the relationship. The reliability of methods is confirmed via fully modified ordinary least squares coefficients.

This study reveals that fossil fuel use, economic activity, and urbanisation negatively impact environmental quality, whereas renewable energy sources have a significant positive long-term effect on environmental quality in the selected panel of countries.

The main limitation of this study is the generalisability of the findings, as the study is confined to a limited number of countries, and focuses on non-renewable and renewable energy sources.

Finally, this study proposes several policy recommendations for decision-makers and policymakers in the 15 nations to address climate change, boost sales of electric vehicles, and increase the use of renewable energy sources.

This study calls for a comprehensive transition towards green energy in the transportation sector, enhancing economic growth, fostering employment opportunities, and improving environmental quality.

The purpose of this paper is to analyze to what extent and in what ways signaling theory has been explored within the field of international marketing. This paper systematically reviews the use of signaling theory in the field of international marketing. Communication is a core aspect of the international marketing process. Research in this field has explored effective and unique ways of improving the communication flow to reduce the asymmetry of information between international consumers and the firm. This notion is adopted, enhanced and strengthened by signaling theory. Signaling theory has recently received the attention of international marketing scholars.

The systematic review methodology was applied for the purpose of identifying the relevant studies. We extracted academic articles over the last 23 years from the domain of international marketing that directly contribute to signaling theory based on 57 journal articles extracted through the systematic review process.

Based on systematic research the results reveal that the topic has grown and continues to expand within the broader international marketing field. We offer a theoretical conceptual framework to better understand signaling theory in the context of international marketing.

The authors map and critically evaluate the use of signaling theory in international marketing. Relevance of signaling theory in international marketing is growing and authors present an integrative framework that organizes the existing literature, and provides scholars to further expand on emerging themes of the domain. The paper offers some useful future research directions.

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.

In this article, the aim is to document the divergences/convergences between the market perceptions of quality and the financial estimations for office buildings relative to the notion of centrality and the distance to the central business district (CBD).

Based on a hierarchical approach that decomposes and estimates the perceived quality of buildings from the stakeholders’ perspectives, we study the geographies of perceived quality measures in the Greater Paris Metropolis and compare them to the financial geography.

The perceived location quality decreases with distance from the CBD whereas judgments on the built structure and the workplace do not, exhibiting a ring-shaped pattern. The gradient of the components of the perceived quality are heterogeneous, having positive, negative or null values. Appraisers tend only to consider the quality of location in their estimations.

This article raises the issue of fair spatial judgments by appraisers and the financial market. Monocentricity is not the rule in the market perceptions of quality. It suggests that financial estimates are strongly biased, with mental representation of centrality as a judgmental heuristic.