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Research has examined how new ventures strengthen local economic outcomes; however, limited research examines health-oriented ventures and their impact on social outcomes, including health outcomes. Increased VC investment in healthcare service start-ups signals more activity toward this end, and the need for further academic inquiry. We examine the relationship between these start-ups and county-level health outcomes, health factors, and hospital utilization.

Data on start-ups funded via institutional venture capital from PitchBook were merged with US county-level outcomes from the County Health Rankings and Area Health Resources Files for 2010 to 2019. We investigated how the number of VC-funded healthcare service start-ups, as well as a subset defined as innovative, were associated with county-level health measures. We used panel models with two-way fixed effects and Propensity Score Matched (PSM), controlling for demographics and socioeconomic factors.

Each additional VC-funded healthcare service start-up was related to a significant 0.01 percentage point decrease in diabetes prevalence (p < 0.01), a decrease of 1.54 HIV cases per 100,000 population (p < 0.1), a 0.02 percentage point decrease in obesity rates (p < 0.01), and a 0.03 percentage point decrease in binge drinking (p < 0.01). VC-funded healthcare service start-ups were not related to hospital utilization.

This work expands our understanding of how industry-specific start-ups, in this case healthcare start-ups, relate to positive social outcomes. The results underscore the importance of evidence-based evaluation, the need for expanded outcome measures for VC investment, and the possibilities for integration of healthcare services and entrepreneurship ecosystems.

The aim of this study is to systematically review the scholarly literature on the self-fulfilling prophecy and identify the theoretical and methodological gaps in the literature as a foundation to encourage future research.

To develop a theoretical framework for self-fulfilling prophecy research, each empirical article published in a peer-reviewed journal from January 2001 to October 2022 was retrieved using EBSCO’s Business Source Premier database. The keywords “self-fulfilling prophecy,” “Galatea effect,” “Golem effect” and “Pygmalion effect” were used in the Abstract of articles to conduct this literature review.

The authors developed a 2 × 2 framework that distinguishes self-fulfilling prophecies based on whether they are initiated internally or externally and whether positive or negative outcomes result. The authors then introduce what we label the Eyeore effect. The resulting framework helps identify the need for more research on the golem, Galatea and Eyeore effect.

This review is limited because the authors only reviewed peer-reviewed empirical articles in the English language.

This work provides a meaningful framework to synthesize the types of self-fulfilling prophecies and systematically reviews the state of the literature, as a springboard to identify and encourage fruitful areas of future research.

The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks.

The sample consists of 66 Dutch and US graduate auditing students. Participants complete two tasks: one involving a lease classification and another, supplemental experiment involving a contingent liability judgment. The purpose is to construct a new measure for rules-based/ principles-based orientation. Rigorous, psychometric testing confirms that parts of tolerance for ambiguity (TOA) and need for cognition (NFC), together, form a new construct the authors identify as auditor orientation. The authors next conduct a main and supplemental experiment with novice auditor participants from both the USA and the Netherlands.

The authors begin with rigorous, psychometric testing using participants from the USA and the Netherlands. The resulting 10-item scale combines parts of TOA and NFC to reflect auditor orientation. The common themes across scale items are high (low) adaptability to complexity and a substance-over-form (form-over-substance) preference for principles-oriented (PO) (rules-oriented [RO]) auditors. Conducting two experiments, results from two distinct tasks confirm our research question; novice auditors classified as RO (PO) are more (less) likely to recommend a more aggressive/client-favorable disclosure judgment.

Auditor orientation (i.e. rules or principles) has a significant impact on the application of rules-based or principles-based standards. How the standards are applied, therefore, influences auditor decision-making and thus audit quality. However, there is a paucity of auditor orientation research to date, including a validated measure. The study contributes a new measure for future research in the related accounting standards and audit quality literatures, while also identifying a potentially important construct in auditor training.

This study aims to shape the future of academic air travel practices by identifying the challenges between existing air travel-related policies and practicing responsible air travel.

With increasing concern over global warming, many institutions have implemented sustainability programmes to tackle carbon emissions and create sustainable practices. COVID-19 has resulted in many universities seizing the opportunity to maintain reduced levels of academic air travel emissions. However, the outdated travel-related policies have caused much scope for tension arising from the policy gap between pre-COVID university travel policies and academics' intentions to reduce their air travel emissions. This study interviewed academics at the University of Otago (New Zealand) to elicit detailed narratives of their perceptions of the university’s air travel-related policies, generating co-created and mutually informative insights.

The present programme of in-depth interviews with academic staff revealed that while most staff accept the need to reduce air travel emissions, they face challenges concerning career advancement, equity and equality issues. Universities will need to evolve their travel-related policies to address these challenges, enabling academics to adopt new practices that do not unreasonably disadvantage themselves, their disciplines or their institutions.

The findings contribute to the literature by highlighting the institutional policy challenges to responsible academic air travel and the need for the current policy gap to be resolved. The authors propose directions for a responsible academic air travel future that will require both top-down and bottom-up approaches involving academics and institutions.

This paper aims to investigate the relationship between the readability of sustainability reports and assurance provider effort, captured by assurance delay and the moderating effect of the assurance provider.

This sample consists of companies operating in sustainability sensitive industries from 39 countries for the period that covers the years 2016–2018.

The results show that poor sustainability reporting readability is associated with longer assurance delays. Indeed, assurance providers spend more effort assuring clients when sustainability reports are less readable, as shown by long assurance delay. In addition, increases in assurance delay associated with poor sustainability reporting readability are driven by accounting assurance providers. These results hold after controlling for endogeneity using Heckman's (1979) analysis and other measures of assurance delay readability used in prior literature. By checking the specialization of assurance provider partners and setting aside dominant countries, the authors provide insight into the impact of assurance provider specialization on the association between sustainability report readability and assurance provider effort measured by assurance delay and thus, lending further confidence to the strength of the study’s main findings.

This research provides preliminary evidence on the relationship between sustainability reporting readability and assurance delay as well as the influence of accounting assurance providers.

Sustainability assurance practice is viewed as a tool to add or enhance credibility. This study could be considered as another step into driving the standardization of sustainability reporting practice internationally.

This is the first investigation conducted in the sustainability literature on the assurance provider's response to the readability of sustainability reports.

This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment (risk assessment) and PS action (testing).

The authors used a Qualtrics-based experiment with attitude change as a proxy measure of cognitive dissonance (CD). The authors analyze the results using a one-way independent between-group ANOVA with post hoc tests and t-tests.

The authors find that auditors experience CD when they fail to take appropriate high PS action (audit tests) that are in line with high PS judgment (risk assessments). The motivational force to reduce CD drives auditors to revise their assessments upward (rank higher), lower diagnostic audit tests (PS actions) and lower risk assessments (PS judgments). This leads to lower overall professional skepticism, and hence lower audit quality.

This investigation provides an empirical investigation of Nelson’s (2009) model of professional skepticism and demonstrates a specific mechanism for how incentives in the audit environment lower audit quality. Based on the findings, treatments to enhance audit quality can benefit by strengthening the critical link between PS judgments (risk assessments) and PS actions (audit tests).

This study aims to investigate patterns in international travel behavior of scientific staff depending on the categories of gender, scientific field and scientific seniority level. The learning from salient differences possibly revealed may inform measures for reducing travel greenhouse gas (GHG) emissions, especially for high-emitting staff groups, and help strengthen the equality between scientists of different categories concerning their travel behavior.

The study collected and used novel empirical data on travel GHG emissions from University of Graz scientific staff for five consecutive years (2015–2019) and used statistical analysis and inference to test and answer three distinct research questions on patterns of travel behavior.

The travel footprint of scientific staff, in terms of annual GHG emissions per scientist, exhibits various highly significant differences across scientific fields, seniority and gender, such as male senior natural scientists showing ten times higher per-person emissions than female junior social scientists.

The five-year travel GHG emissions data set across all fields from natural sciences via social sciences to humanities at a large university (Uni Graz, Austria, about 2,000 scientific staff) and across seniority levels from predocs to professors, both for female and male scientists, enabled a robust empirical study revealing distinct differences in travel GHG footprints of academic staff. In this way, the study adds valuable insights for higher research institutions toward effective GHG reduction policies.

Improving digital work experience is critical for the job performance of individuals and the competitiveness of organizations due to their increasing use. This paper investigates how organization support affects the digital work experience of individuals differently depending on their levels of information technology (IT) identity.

Drawing upon the IT identity literature and the conservation of resources (COR) theory, a conceptual model is developed, tested and validated using the data collected in Australia through an experimental design in which IT identity is manipulated.

This study reveals a nuanced impact of organization support on shaping digital work experience. Specifically, it finds that technical support is more effective in improving the digital work experience of individuals with a high level of IT identity, whereas well-being support is more effective in enhancing the digital work experience of individuals with a low level of IT identity.

This research contributes to the IT identity literature by introducing a novel experimental design to manipulate IT identity in the digital work context. It also contributes to the digital work literature by introducing a resource perspective for identifying well-being support, technical support and IT identity as the key resources in shaping digital work experience and calling for attention to IT identity as a boundary condition on the effectiveness of organization support. The findings can help organizations formulate better strategies and policies to improve digital work experience by providing tailored support to individuals with different levels of IT identity.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

Leveraging information technology (IT) to improve the treatment and support of patients is a widely studied topic in healthcare. For chronic diseases, such as diabetes, the use of information technology is even more important since its effect extends from a clinic environment to patients’ daily life. The purpose of this paper is to investigate the impacts of one widely adopted information technology, the mobile phone, on diabetes treatment, specifically on the complicated process of patients’ health, emotions and compliance.

We leverage a unique longitudinal dataset on diabetes patients’ health status in rural areas of China to study the problem. We also cross-link the dataset with mobile carrier data to further differentiate mobile phone use to phone calls and network use. To address the endogeneity concerns, we apply PSM and a series of instrument variables.

We identify clear evidence that mobile phone use can significantly improve patients’ emotions and compliance, where the effect is generally larger on patients in worse health conditions. While mobile phone calls clearly benefit diabetes patients, we do notice that mobile phone network use has a negative moderating effect with patients’ health condition on improving compliance.

This study not only enriches our theoretical understanding of the role of mobile phones in diabetes management, it also shows the economic benefit of promoting patients’ use of mobile phones, which should be considered by medical care providers and medical policymakers.