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This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

This research analyses how dialogical communication on social media enhances the effectiveness of sustainability messages in terms of brand engagement and purchase intention. Dialogical messages generate social media engagement, which helps improve consumer responses.

Two experimental studies (2 × 2) were conducted, in which two factors were manipulated: the dialogical potential of the message (dialogical versus monological) and message orientation (sustainability versus commercial).

The dialogical potential of the message moderates the effect of sustainability messages on brand engagement and purchase intention. Results indicate that sustainability messages featuring dialogical elements generate greater brand engagement and purchase intention than commercial messages. Furthermore, social media engagement mediates these effects.

This study offers valuable insights into applying dialogical principles to sustainability communication on social media. Marketers should design dialogical messages to foster dialogue with customers and enhance engagement.

Few studies have focused on analysing the effects of applying dialogical strategies on social media to communicate sustainability. Thus, this study highlights the importance of dialogical communication beyond the inclusion of interactive elements when communicating sustainability on social media. The inclusion of dialogical features specifically benefits sustainability messages, given the transparency and honesty they demand.

Drawing from the knowledge-based view of the firm, this paper aims to explore the knowledge management practices that the acquirer uses to exploit its knowledge creating conditions for the exploitation of the target’s knowledge and to explore its knowledge by realizing routines for the integration of new knowledge within the target.

This paper presents an in-depth case study analysis based on the acquisition of a Dutch food service organization by an Italian company operating in the same sector.

The case study analysis reveals four mechanisms for knowledge integration, two aimed at exploiting the acquirer’s knowledge, and two aimed at exploring the acquirer’s knowledge.

This paper unveils that it is the interlinkage among organizational, human and technological factors, at multiple layers of the target, which allows the knowledge integration within the post-acquisition process.

Digital natives constitute a substantial part of consumers nowadays. Yet, a theoretical understanding of the factors driving their engagement with new-age digital services is lacking. This study therefore aims to examine digital natives’ continuance usage of the proliferating over-the-top (OTT) services. To address these objectives, the study uses a comprehensive model that primarily integrates perceived value, cognitive absorption and customer brand engagement theories.

Data were collected using an online personal questionnaire targeting active digital natives OTT service users using the online software tool SurveyMonkey. A sample of 1,415 digital natives was analysed using structural equation modelling.

The findings indicated that continuance usage is predicted by all three theories. The results illustrate that cognitive absorption and customer brand engagement are the most critical in enhancing continuance usage. Gender effects on digital natives’ value perceptions were found. The model explains 57% of the variance in users’ continuance usage.

The study adds valuable contributions to the existing literature that are relevant to digital natives’ engagement with new-age digital services. The proposed integrated model and the role of gender in value formations provide managers with novel insights when designing effective strategies to increase continuance usage for the largest consuming generation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-03-2022-0133

The production of the ‘good life’ or the ‘less bad-life’ (Berlant, 2007, 2011), especially among generations of the Marcos dictatorship and the Epifanio de los Santos Avenue revolutions (henceforth, EDSA revolutions) in the Philippines, is animated by the ‘mobility imperative’ (Farrugia, 2016). The mobility imperative includes processes that encourage or demand mobility (Farrugia, 2016) for individuals and institutions. It figures in various ‘systems of practice’ (Levitt, 1998, 2001) among families in migrant-sending communities, government and corporations that magnify how migration is the ticket to better life (McKay, 2012) or its glorification as a heroic act (de los Reyes, 2013, 2014). Among the generations of the Martial Law and the EDSA revolutions, therefore, the ‘good life’ is hinged upon departure as professionals (e.g. nurses and engineers), workers in elementary occupations (e.g. construction and domestic workers) or mail-order brides or pen pals. Put simply, the good life in these generations is a function of remittances.

This chapter examines how the contemporary generation of young people construct the ‘good life’ in differential and new terms (de los Reyes, 2023; McKay & Brady, 2005) from previous generations. Using interviews and vision boards of left-behind children (15–18 years old), it argues that left-behind children critically appraise the ‘mobility imperative’. The chapter shows that there is a growing imagination of alternatives to the migration-induced good life among left-behind children, and therefore, they gradually refuse the ‘mobility imperative’. For them, the aspired good life consists of potentially being employees or entrepreneurs in their own villages and living a life with their own families (de los Reyes, 2019, 2020).

This paper aims to study the influence of leisure-time physical activity on depression crises and the difficulty in performing light household tasks.

A population-based cross-sectional study was conducted using data from the 2020 European Health Survey in Spain. A total of 1,076 individuals diagnosed with depression were selected. ANOVA, chi-square, Fisher’s exact test and Mann–Whitney U test were applied, and a simple moderation analysis was conducted using the SPSS PROCESS 4.0 macro.

Women had higher percentages of some or much difficulty in performing domestic activities (p = 0.007). Differences were found between experiencing a crisis in the past 12 months versus not having one (p < 0.001): less physical activity was performed, perceived health was worse and difficulty in performing domestic activities increased. The moderation analysis confirmed the moderating effect of physical activity on the relationship between experiencing a crisis and having difficulty with domestic activities (p = 0.017).

The usual limitation of descriptive cross-sectional studies, which cannot establish causal relationships, must be added to low sample sizes in some categories.

The analysis with gender differentiation, promoting gender-specific adapted practices, considering age and personal circumstances of the patient, appropriate exercise prescription, as well as its evaluation and follow-up, are areas where specialist nurses need to delve deeper to enhance the quality of care.

Leisure-time physical activity moderates the relationship between experiencing a crisis and having difficulty with light household tasks: those who engage in occasional physical activity have less difficulty compared to those who do not engage in it.

Cash flow deficit situations and working capital control are major challenges for many companies, especially those whose suppliers and clients have strong bargaining power. This study aims to describe the application of the Six Sigma methodology for solving these problems in a large German food can manufacturing company.

This paper follows the qualitative methodology of case study research. During different define, measure, analyse, improve and control process phases, the problem and critical aspects are identified to improve the quality of the payment process and improvements are suggested and implemented.

The results provide evidence of how Six Sigma can be useful in administrative–financial processes that are carried out within a company. This result is particularly interesting because it is about processes that have not applied Six Sigma methodology. For the company studied, this methodology has balanced its cash flow and this meant large amounts of savings, especially in bank interest to avoid having to ask for bank credits.

This case can be extrapolated to other companies, regardless of the company size, that present similar symptoms of cash deficit, especially if their bargaining power with suppliers and customers is low.

Teamwork has long featured in social science research. Further, with research increasingly “cross-national,” communication becomes more complex, for instance, involving different cultures, languages and modes of communication. Yet, studies examining team communicative processes that can facilitate or constrain collaboration are rare. As a cross-national European team representing varied disciplines, experiences, languages and ethnicities, we undertook to examine our communication processes with the aim to promote better qualitative research practices.

Viewing reflection as a tool for enhancing workplace practices, we undertook a structured reflection. We developed an empirically derived framework about team communication, then used it to analyse our interaction practices and their relative effectiveness.

The results highlighted two under-examined influences, the use of different modes of communication for different purposes and the need for face-to-face communication to address a particularly challenging aspect of research, negotiating a shared coding scheme to analyse diverse cultural and linguistic qualitative data.

The study offers a procedure and concepts that others could use to examine their team communication.

The communicative processes that can constrain and facilitate effective cross-national research team collaboration are rarely examined. The results emphasise the need for careful negotiations around language, epistemologies, cultures and goals from the moment collaboration begins in formulating a project, through applying for grant funds, to when the last paper is published – timely in a context in which such work is increasingly expected.

The purpose of this paper is to introduce the special issue about generation of public value through smart technologies and strategies. The key argument is that smart technologies have the potential to foster co-creation of public services and the generation of public value in management processes, based on the collaborative, social and horizontal nature of these smart technologies. Understanding these processes from a public management perspective is the purpose of this paper and the rest of the special issue.

The approach to this paper is a theoretical and conceptual review, whereas practical implications both for scholars and practitioners arise from the review of the literature and the conceptual approximation to the notion of smartness in technologies and government. This approach is rooted in the potential of the latest smart technologies and strategies to transform public administrations and to better understand and cope societal problems.

The conceptual and theoretical perspective of this paper offers ideas for future developments. The content of this paper shows that new smart technologies and strategies will shape, and will be shaped by, the future of public organizations and management. This paper illustrates the process of change in public value generation over time, as a result of different public management paradigms (from traditional public administration to new public management), but also different types of technologies (from mainframes to websites and social media and beyond). The empirical evidence of the articles of this special issue supports this conclusion; that open and collaborative innovation processes developed under this emergent technological wave could become encouraging transformative practices in the public sector.

The theoretical and conceptual nature of this paper needs further empirical research to validate some of the discussed assumptions and ideas.

Although this paper is oriented to present the main contents of the special issue, it also provides an original approach to the theme of public value generation using smart technologies and strategies in public sector management.

The purpose of this study is to empirically develop and validate a practical, consistent and specific scale to assess perceived service quality at the service encounter at quick-service restaurants (QSRs).

Development and validation of the scale involved a five-stage process. Data were collected from 430 customers of a QSR belonging to an international brand located in Barcelona. Surveys were applied immediately after the service encounter, using the face-to-face method. The scale development procedure involved exploratory and confirmatory factor analyses.

The results suggest a specific and parsimonious measurement scale, whose structure comprises 14 items in four dimensions. In contrast to previous studies, this study identified the appropriateness of splitting the interaction quality dimension into two single dimensions, one focusing on the interaction time and other on staff–customer interaction. Furthermore, these indicate that a speedy service, pleasant treatment and food quality are the most valued attributes in QSR.

This scale is a useful instrument to administer and assure service quality standards within QSR management systems. Its practical approach and short survey length ease data collection, considering that customers spend short amounts of time in this type of restaurant. Furthermore, it could also be used by franchisors and restaurant operators as a tool to monitor continuing compliance with service quality standards.

The resulting scale introduces a novel four-factor structure with high goodness of fit to effectively measure customers' perceived service quality in QSRs, where the ease of use and speed of gathering client responses are a key factor for successful implementation.