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The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure (CAP), the first US body to set accounting principles.

The paper combines Halliday’s (1985) knowledge mandates with Hancher and Moran’s (1989) regulatory space to attain a theory-based understanding of auditors’ changing knowledge conceptions amid regulatory pressure. It draws on a range of primary and secondary sources to examine the period from 1929 to 1938.

Following the stock market crash, the newly created SEC aimed to engage auditors as a means to regulate companies’ accounting practices based on a set of codified principles. While entailing increased status, this new role conflicted with the auditors’ knowledge conception, which was based on professional judgment and personal integrity. Pressure from the SEC and academics eventually made auditors agree to a codification of their professional knowledge and create the CAP as a cooperative regulatory solution.

The paper explores the role of auditors’ knowledge conceptions in the emergence of today’s standard setting. It is suggested that auditors’ incomplete control of their professional knowledge made standard setting a form of co-regulation, located between the actors occupying the regulatory space of accounting.

The purpose of this paper is to examine how professional service firms (PSFs) manage the linguistic tensions between global Englishization and local multilingualism. It achieves this by analysing the work of Big Four audit firms in Luxembourg, where three official languages co-exist: Luxembourgish, French, and German. In addition, expatriates bring with them their native languages in a corporate environment that uses English as its lingua franca.

The paper combines the institutionalist sociology of the professions with theoretical concepts from sociolinguistics to study the multifaceted role of language in PSFs. Empirically, the paper draws from 25 interviews with current and former audit professionals.

The client orientation of the Big Four segments each firm into language teams based on the client’s language. It is thus the client languages, rather than English as the corporate language, that mediate, define, and structure intra- and inter-organizational relationships. While the firms emphasize the benefits of their linguistic adaptability, the paper reveals tensions along language lines, suggesting that language can be a means of creating cohesion and division within the firms.

This paper connects research on PSFs with that on the role of language in multinational organizations. In light of the Big Four’s increasingly global workforce, it draws attention to the linguistic divisions within the firms that question the existence of a singular corporate culture. While prior literature has centred on firms’ global–local divide, the paper shows that even single branches of such firm networks are not monolithic constructs, as conflicts and clashes unfold amid a series of “local–local” divides.

Digital transformation (DT) projects are complex and often unsuccessful. While researchers have suggested many guidelines and best practices on how to successfully roll out DT projects and how they are spread among a large number of scientific papers. The aim of this paper is to synthesize these guidelines into clear overviews.

A systematic literature review was conducted on both Scopus and Web of Science to search for papers suggesting DT guidelines or best practices. In total, 150 papers dealing with DT and guidelines were fully analyzed.

Eight main DT guidelines were found and each one was expanded with several best practices on how to implement these. The results are eight tables giving an overview of the commonly agreed-upon best practices for each DT guideline.

These overviews are useful for both researchers and practitioners, to guide future work and to be inspired respectively. This paper calls for more research on how these guidelines are followed in practice, how these differ per industry and what their impact is on the overall success of DT projects.

The synthesis of DT guidelines organized into an accessible format has not yet been conducted before, and can serve as a seminal pinpoint for future research.

Digital freight forwarder (DFF) start-ups and their associated business models have gained increasing attention within both academia and industry. However, there is a lack of empirical research investigating the differences between DFFs and traditional freight forwarders (TFF) and the impact of digital start-ups on incumbents' companies. In response, this study aims to examine the key business model characteristics that determine DFFs and TFFs and propose a framework illustrating the extent to which digital logistics start-ups influence incumbent logistics companies.

Based on the primary data gathered from eight interviews with experts from start-ups' and incumbents' logistics companies, as well as secondary data, the authors identify the main factors of DFFs start-ups that have an impact on TFFs and analyze the similarities and differences in regard to the business model components' value proposition, value creation, value delivery and value capture.

The results show that differences between DFFs and TFFs appear in all four business models' components: value proposition, value creation, value delivery and value capture. In particular, the authors identify three main factors that need to be considered when assessing the impact of DFFs on TFFs: (1) the company size, (2) the market cultivation strategy and (3) the transport mode.

This is one of the first studies to specifically examine the key business model differences between DFFs and TFFs and to propose a conceptual framework for understanding the impact of digital logistics start-ups on incumbent companies.

This article investigates the impact of teleworking, especially concerning work intensity, during the Covid-19 pandemic, on the routine of women university professors in Brazil.

The authors collected data through a web-based survey disseminated through social media and sent e-mails to professors (addresses obtained from educational institutions’ public information), reaching 1,471 responses which were analyzed by correlation and multinomial logistic regression (MLR).

The authors find evidence to confirm all hypotheses tested at different levels. The professors who noticed increased workload during the pandemic are mostly from private higher education institutions (HEIs). The authors also demonstrate the impact of professional and family contexts and find a higher number of negative feelings and workplace correlates that influence the perception of working more.

This work problematizes the condition of women in Brazilian society, revealing the overload of work in the intersection between family, work, self-care, and other tasks. This study contributes to the literature exploring the home-office/telework in extreme periods, as is the case of the Covid-19 pandemic period.

This research addresses a need in early childhood education for evidence-based teaching strategies that build emotional self-regulation skills in young children. The intervention assessed in this study focused on increasing the emotion vocabulary of preschool-aged students.

This mixed-methods, quasi-experimental study evaluated the impact a dialogic reading approach combined with direct instruction of emotion words during a shared book-reading activity had on students' emotion vocabulary knowledge. The study was conducted in a licensed daycare center in a suburb of Chicago, Illinois, with ten four- and five-year-old students. Pre- and post-session surveys assessed the intervention's impact on the students' receptive and expressive vocabulary knowledge, and observation notes captured the students' responses to the intervention activities.

The results showed significant increases with small to medium effect sizes between the students’ pre- and post-session survey scores for both receptive and expressive emotion vocabulary knowledge, a strong positive correlation between the level of student engagement during the intervention and their emotion vocabulary assessment scores, and the impact other variables had on the intervention’s effectiveness.

This research provides information on a culturally adaptable and quickly learned teaching strategy that could be used to build emotional self-regulation skills in the early childhood classroom.

This research uniquely applies this intervention as a universal strategy with preschool-aged children.