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This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.

This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.

Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.

Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.

Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.

In recent years, both academics and institutions have acknowledged the crucial role multinational enterprises (MNEs) can play in addressing the sustainability challenges, as formalized by the sustainable development goals (SDGs). Nevertheless, because of their extensiveness and their design as country-level targets, SDGs have proven challenging to operationalize at a firm level. This problem opens new and relevant avenues for research in international business (IB). This chapter attempts to frame the topic of extended value chain sustainability in the IB literature. In particular, it addresses a specific topic, that is, how sustainability and resilience-building practices interact in global value chains (GVCs). To do so, the present study develops the case of STMicroelectronics (ST), one of the biggest semiconductor companies worldwide.

This research proposes, building on social exchange theory and the componential theory of creativity, a model of servant leadership to investigate its effect on followers' creativity through the intervening mechanism of climate for creativity in the hospitality  industry, operating in a non-Western context.

The study predicted that climate for creativity will play a significant intervening role in the servant leadership–creativity relationship. The study’s data were collected from 232 employees working in 70 Palestinian hotels. Data were analyzed using structural equation modeling (SEM) analyses along with techniques used to reduce common method bias.

The results revealed the significance of climate for creativity as a partial mediator in the relationship between servant leadership and followers' creativity.

The results might be useful for hotel managers in the context of utilizing servant leadership roles for fostering a creative climate. They might, therefore, consider placing servant leaders as a recruitment agenda priority.

This research is novel in three ways. First, its aim is to enrich the empirical literature on servant leadership, which is still in a maturity stage. Second, even with the research studies that are available, limited analysis is found on how servant leadership can stimulate employees' behaviors in the hospitality industry. Third, the study has been conducted in a non-Western context, in contrast to most servant leadership research studies being carried out in Western countries.