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Introduction: Information technology is a field with particular importance in the activity of companies, which requires additional procedures in the audit of financial statements.

Aim: The purpose of the chapter is to identify the reports in which the financial auditors considered the impact of information technology on the financial statements of companies as a Key Audit Matter (KAM) and what was the approach in assessing this issue.

Method: The sample consists of companies listed on the primary market on European stock exchanges for 2013–2021 from 25 countries. Data were synthesised, systematised and analysed according to auditor type, audit year, countries and industries.

Findings: During the analysed period, 465 KAMs were identified for 174 distinct companies that referred to information technology, of which a Big4 auditor issued 97 per cent. The most KAMs were issued on companies from countries such as the United Kingdom, the Netherlands and Norway, and the least in Austria, the Czech Republic, Hungary and Italy. Also, most KAMs were issued by auditors in 2018 (19 per cent), and the least in 2013 (2 per cent). The industry that recorded the most KAMs related to information technology was finance, insurance, and real estate (64 per cent), and those which identified a single KAM on this topic were agriculture, forestry, fishing.

Conclusion: Information technology and its impact on audit quality and automation remain a growing topic especially in this pandemic period that caused more changes in the financial audit planning and risk assessment. The auditors were forced to perform remote audits and use information technology more than in previous years.

This study aims to determine website quality, young adult socialization and dark triad personality as the factors influencing the real estate purchase decision. In addition, this study also measures the mediating effects of young adult socialization on real estate purchase buying behavior.

Related literature, quantifiable variables with a five-point Likert scale, hypothesis testing and mediators are used to study the model. A systematic questionnaire that was divided into four sections was used. A total of 336 valid responses were collected and analyzed through a structural equation model.

The results suggest that dark triad personality and young adult socialization considerably affect real estate purchase decisions. The development proves website quality does not significantly impact real estate purchase behavior.

This study is limited to a few young consumers’ responses. Future studies could be more widespread globally and should include more variables and offline methods of purchasing behavior.

As per the review of existing literature, this research is the first, to the best of the authors’ knowledge, to determine the factors affecting the real estate purchase decision with factors like website quality, dark triad personalities and young adult socialization involving it.

This study aims to examine the impact of a firm’s financial performance on forward-looking disclosure (FLD) tone and assess whether managers are engaging in impression management or providing truthful explanations when their companies have good or poor performance.

This study used the content analysis method to measure the tone of FLD in the chairman’s statements of Omani financial institutions for the period 2014–2018. Regression analysis is then used to test the research hypotheses.

The authors found that good-performing firms are disclosing more good news, whereas poor-performing firms disclose more bad news. The results provided evidence that managers in Oman are providing truthful explanations in their narratives.

This study offered interesting policy and practical implications for policymakers, managers and stakeholders. This paper provided insights to policymakers regarding the FLD tone practices used in the chairman’s reports in Oman. Policymakers should be aware of the importance of the chairman’s reports in the eye of multiple stakeholders and, therefore, need to set guidelines on the type and quality of non-financial voluntary information that should be disclosed in such reports in the context of emerging economies. For academics, evidence has been provided by this study’s results regarding the impact of corporate performance on disclosure tone.

This study offered a novel contribution to disclosure studies by being the first to examine the performance-disclosure narrative tone relation, in the context of Oman.

The purpose of this study is to evaluate the effect of financial education workshops (FEWs) on parent–adolescent communication about money by controlling for a parent's gender.

This study utilized a pre- and post-survey-based experimental research design for impact evaluation. Assuming that parents often claim that they frequently communicate with their children about money, the researcher asked children to rate their perception of their mothers' financial communication with them. Their mothers completed the pre-survey before agreeing to participate in FEWs. A follow-up survey was conducted for both study groups six months after completing the FEW series. The data consisted of 300 responses on 19 pairs of money communication items from both study groups. Neither the mothers nor the children were aware that data were collected from both the groups.

The results of the paired t-tests support the notion that financial education enhances monetary communication between mothers and adolescents.

This study is helpful to policymakers and financial educators not only to understand the need for “family-based financial education workshops” but also to design and implement such programs to open up the line of “money communication” between parents and children.

This important outcome provides a likely assumption that the enhancement in communication that had been previously constrained by factors such as a “parent's inability or unwillingness to discuss financial matters” is improved by empowering the parent on the subject of personal finance. Second, financial educators and policymakers need to understand that parents play a crucial role in the socialization process of their children. Parents' instructions and communications with their children not only impact the children's financial choices but also make them feel more competent about managing their finances. So, importance of financial socialization strategies should be included in the FEWs designed for the adults.

Existing research studies evaluated the FEW outcomes by reporting a positive change in various financial behaviors of the participants by considering only one unit of the household. This study extends the impact evaluation of FEWs to measure the behavioral outcomes at the household level by considering two units of the household, the mother parent and adolescent child by studying their communication about money.

Drawing on the dynamic capability view (DCV), this research determines the suitable configurations of resilience strategies for sustainable tourism supply chain performance amidst “extreme” disruptive events affecting the entire supply chain.

This research applies a multi-study and multi-method approach. Study 1 utilizes in-depth interviews to identify a list of tourism supply chain sustainability risks and resilience strategies. Study 2, using quality function deployment (QFD) technique, determines the most important resilience strategies corresponding to highly significant risks. Study 3, on the other hand, adopts a fuzzy set qualitative comparative analysis (fsQCA) to determine the best recipe of resilience strategies and risks to make the tourism supply chain performance sustainable.

The findings reveal that sustainable tourism performance during an extreme disruptive event (e.g. COVID-19 health crisis) depends on the combined effect of tourism resilience strategies and risks instead of their individual effect.

The research findings offer significant managerial implications. Managers may experiment with multiple causal conditions of risks and resilience strategies to engender the expected outcome.

This research extends current knowledge on tourism supply chain and offers insights for managers to mitigate the risks and ensures sustainable performance in the context of extreme disruptive events.

Patient-centric exchanges, a major type of Health Information Exchange (HIE), empower patients to aggregate and manage their health information. This exchange model helps patients access, modify and share their medical information with multiple healthcare organizations. Although existing studies examine patient engagement, more research is required to investigate patients' attitudes and willingness to play an active role in patient-centered information exchange. The study's main objective is to develop a model based on the belief-attitude-intention paradigm to empirically examine the effects of patients' attitudes toward engagement in care on their willingness to participate in patient-centric HIE.

The authors conducted an online survey study to identify the antecedents and consequences of patients' attitudes toward engagement in care. To empirically test the research model, the authors collected data from a national sample (n = 357) of individuals in the United States. The data were analyzed using structural equation modeling (SEM).

The proposed model categorizes the antecedents to patients' attitudes toward engagement in patient-related and healthcare system factors. The results show that patient-related factors (perceived health literacy and perceived coping ability) and health system factors (perceived experience with the healthcare organization and perceived patient-provider interaction) significantly shape patient attitude toward care management engagement. The results indicate that patients' attitudes toward engaging in their healthcare significantly contribute to their willingness to participate in medical information sharing through patient-centric HIE initiatives. Moreover, the authors’ findings also demonstrate that the link between patient engagement and willingness to participate in HIE is stronger for individuals who perceive lower levels of privacy and security concerns.

The authors validate the proposed model explaining patients' perceptions about their characteristics and the healthcare system significantly influence their attitude toward engaging in their care. This study also suggests that patients' favorable attitude toward engagement can bring patient-centric HIE efforts onto a path to success. The authors’ research attempts to shed light on the importance of patients' roles in adopting patient-centric HIE initiatives. Theoretical and practical contributions of this study are noticeable since they could result in a deeper understanding of the concept of patient engagement and how it may affect healthcare services in an evolving digital world. The authors’ findings can help healthcare organizations provide public citizen-centric services by introducing user-oriented approaches in healthcare delivery systems.

This study investigates how attention deficit/hyperactivity disorder (ADHD) in entrepreneurs functions through coping schema to affect entrepreneurship-related cognitions. It is proposed that the resource-induced coping heuristic (RICH) bridges the conceptual gap between pathological cognitive executive control/reward attributes and cognitive resources, specifically entrepreneurial alertness, cognitive adaptability and entrepreneurial intent.

With data from 581 entrepreneurs, this study utilizes partial least squares structural equation modeling for analysis. Additionally, a two-stage hierarchical component modeling approach was used to estimate latent variable scores for higher-order constructs.

Findings indicate the RICH mediates the relationships ADHD has with alertness, cognitive adaptability and entrepreneurial intent.

The RICH is introduced as a mechanism to explain how ADHD indirectly influences entrepreneurial alertness, cognitive adaptability and entrepreneurial intent.

The study examines the changes in audit market concentration, auditor choice and audit quality in Russia following International Financial Reporting Standards (IFRS) adoption. Scholars have called for further examination of the effects of IFRS adoption on auditors, with an emphasis on the importance of analyzing emerging markets that are characterized by enforcement challenges and lack of proper infrastructure. It focuses on a unique feature of Russian companies – dual audits under Russian Accounting Standards (RAS) and IFRS – and investigates changes in audit concentration and audit quality for the two audit markets.

The authors rely on the audited financial statements of Russian public companies and perform pre-/post-IFRS adoption estimation using a logit regression to ascertain whether public firms change auditors from local firms with limited IFRS expertise to those with global reputation, namely Big 4 audit firms. Further, they examine whether the change in audit market concentration post-2012 affects audit quality as proxied by companies' propensity to receive a modified audit opinion and discretionary accruals. Auditor attributes were hand-collected from audited financial statements and matched with financial variables from Datastream.

The IFRS audit market was dominated by the Big 4 audit firms prior to 2012, and there is strong evidence that audit market share (concentration) increases for IFRS reports but not for RAS reports. In addition, companies are more likely to choose a Big 4 audit firm for an RAS audit, conditional upon a Big 4 firm conducting the IFRS audit. The authors do not find evidence of decrease in the probability of audit firms issuing a modified audit opinion under either RAS or IFRS, indicating that, in the Russian setting, increased auditor concentration post-IFRS adoption does not lead to enhanced risk or decline in audit quality. Moreover, they find that discretionary accruals decline post-2012. Overall, the findings indicate that the concern of global regulators regarding audit market concentration is not justified.

The Russian reporting environment is unique and generally characterized by significant agency problems, and the study’s estimation sample is not large, compared to prior studies conducted predominantly in Western jurisdictions. Nevertheless, the authors shed light on the audit concentration phenomenon within emerging markets, for which empirical evidence is scarce. Future research could explore the impact of other capital market events and exogenous shocks, not limited to IFRS adoption, on the characteristics of Russia's audit market.

The IFRS reporting regime is commonly associated with enhanced reporting quality and improved information transparency among public companies. Yet, impairment of audit quality as a result of IFRS-driven increase in audit market share of Big 4 can potentially negate these capital market effects. This study shows that the concerns of global regulators are not valid and that audit quality does not change with increased share of Big 4 post-IFRS adoption.

Dual audits, whereby companies must prepare two sets of financial statements per the IFRS mandate, are not unique to Russia, and the evidence of IFRS reporting on the structural changes in the audit market and implications for audit quality under a dual regime is scarce. Accordingly, the study's findings are important and timely and are expected to aid regulators of countries that have announced or are contemplating the adoption of IFRS for public reporting purposes.

Quantum computer design is a registration that utilises quantum-mechanical wonder, like superposition and entrapment, used to arrange the assets of a quantum computer. A deliberate layered system can be planned to handle the difficulties, which emerge during the advancement of a quantum figuring. The plan usefulness is isolated into layers where the subsystems are planned in such a manner with the goal that it can investigate the issues freely and measures better between the layers bringing about a superior arrangement. Right now, all adaptable quantum figuring innovations are recommendations and critical advances in assembling necessities needed to carry them to the real world. By and by, a few recommendations have less cumbersome innovative obstacles before them than others. Even though its applications are somewhat limited in the construction industry, steps have been taken towards its implementation across the industry as well as other industries.

This study aims to use a theoretical-based case study of two distinct ownership groups of the Jack Daniel’s brand to explore how rhetorical history (i.e. malleability of the past for strategic goals) may evoke and capitalize on different forms of nostalgia. Within, the authors configure four forms of nostalgia (i.e. personal, historical, collective and cultural) from the individual or collective interaction and level of direct experience one has with the past as lived or happened.

This study uses an historical research approach which involved the identification of primary and secondary sources, facility tour, source criticism and triangulation to create themes of rhetorical history infused with nostalgic narratives using compelling evidence through rich description of this fusion.

The findings reveal how nostalgia-driven narratives reflecting different collective longing for the re-creation of an American Paradise Lost used by Jack Daniel (i.e. the man) and later but differently by Brown-Forman. This study uncovers how the company’s inherited past was used rhetorically throughout its history, beginning with the nostalgic story of Jack Daniel and the distillery’s nostalgically choreographed location in Lynchburg, Tennessee. This study delves into this setting to highlight the importance of symbols, details, emotional appeals and communications for collective memory and identity development and to showcase the ways in which they are influenced by different types and forms of nostalgia.

This study adds to a limited number of studies focused on understanding the impact of founders on an organization’s brand and how that is malleable. This study responds to scholarly calls to study the influence of sequenced historical rhetoric on an organization and highlight the relevance of social emotions such as nostalgia for rhetorical history. Finally, the theoretical contribution involves the advancing and construction of a theory typology of nostalgia previously proposed by Havlena and Holak in 1996.