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The main objective of this study is to evaluate the driving forces behind the adoption of indoor environmental quality (IEQ) principles in building designs from the perspectives of Nigerian quantity surveying firms.

A quantitative approach was used which involved administering a well-structured questionnaire to a sample of 114 quantity surveyors. The collected data were analyzed using various statistical methods, including frequencies, percentages, mean item scores, Kruskal–Wallis test and exploratory factor analysis.

The top five ranked drivers were climate change mitigation, conservation of natural resources, reduction of waste and pollution, use of sustainable building materials and development of new materials and building systems. Based on the factor analysis, the study identified five clusters of drivers: (1) health and well-being drivers (2) economic drivers (3) environmental drivers (4) innovation and technology drivers and (5) regulatory drivers.

The findings from this study suggest that to effectively integrate IEQ principles, quantity surveying firms should consider developing comprehensive guidelines and checklists that align with the identified drivers and clustered categories. These resources can serve as practical tools for project teams, facilitating a structured and holistic approach to the incorporation of IEQ factors throughout the project lifecycle.

The study’s identification of the top drivers and the subsequent clustering of these drivers into five distinct categories contributes to the existing body of knowledge on IEQ. This approach provides a structured framework for comprehensively understanding the factors influencing IEQ adoption, offering a valuable tool for researchers, policymakers and industry practitioners.

This meta-analysis aims to examine and compare the pleasant ambient scent effects on consumers’ affective, cognitive and behavioural responses in the retail and hospitality sectors.

55 articles, including 102 effect sizes, are collected from electronic databases and search engines. The effect of pleasant ambient scents on consumer responses is examined using meta-regression analysis.

The results show a positive effect of pleasant ambient scent on all responses in both sectors, while the effects on cognitive and behavioural responses are stronger in hospitality than retailing. Moreover, the scent effects in hospitality research vary with method aspects, including sampling frame, research design, setting and location.

The findings provide theoretical insights on the sensory tangibilization of experience and methodological insights on designing scent research.

The stronger effect of pleasant ambient scents on cognitive and behavioural responses in a hospitality environment signals that contextual differences should not be neglected. Moreover, hospitality researchers need to stay vigilant to the methodological influence on the findings about scent effects. These findings enrich the sensory marketing literature, in which contextual comparison is scarce.

This paper aims to examine the impact of announcements related to 77 interventions by 46 listed Indian pharmaceutical firms during COVID-19 on the abnormal returns of the firms. The study also finds the variables which explain cumulative abnormal returns (CARs).

This study uses standard event methodology to compute the abnormal returns of firms announcing pharmaceutical interventions in 2020 and 2021. Besides this, the multilayer perceptron technique is applied to identify the variables that influence the CARs of the sample firms.

The results show the presence of abnormal returns of 0.64% one day before the announcement, indicating information leakage. The multilayer perceptron approach identifies five variables that explain the CARs of the sample companies, which are licensing_age, licensing_size, size, commercialization_age and approval_age.

The study contributes to the efficient market literature by revealing how firm-specific nonfinancial disclosures affect stock prices, especially in times of crisis like pandemics. Prior research focused on determining the effect of COVID-19 variables on abnormal returns. This is the first research to use artificial neural networks to determine which firm-specific variables and pharmaceutical interventions can influence CARs.

This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.

The authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.

This study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.

The results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.

The findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.

This study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

The aim of this research is to measure the impact of eWOM (electronic word of mouth) and brand celebrity use on the purchasing behavior of sports consumers.

To test the model hypotheses, sports consumers who use social media and have purchased at least one online sports product were selected as the research group. Online survey method was used, and 836 participants were reached. The model was tested with structural equation modeling (SEM) through smart PLS software.

As a result, the quality, credibility and usefulness of the information consumers encounter on online platforms cause them to adopt information about products or services, and then exhibit online purchase behavior. While the attractiveness and trustworthiness of celebrities are seen as important factors affecting consumers' online purchase of sports products, the effect of celebrity expertise was found to be ineffective in this study.

Marketers can develop more effective eWOM strategies by considering consumers' expectations. Businesses that want to implement an effective marketing strategy may prefer celebrities in product promotions or advertisements of their brands.

This research revealed the effect of eWOM and celebrity endorsement on the online purchase behavior of sports consumers in terms of the sports industry. Unlike previous studies, this study examined these variables together on sports consumers and contributed to the development of models.

In recent years, negative spokesperson incidents have raised significant concerns in academia and industry. While several studies have addressed celebrity endorser scandals, comprehensive analyses of current knowledge are lacking. Therefore, this study systematically reviewed the related literature to better understand trends and suggest future research directions for advancing this field.

This study employs the theory–context–characteristics–methodology (TCCM) framework to examine 76 articles on celebrity endorser scandals.

Utilizing the TCCM framework, this study presents a comprehensive research framework, revealing that (1) the celebrity endorser scandal effect primarily includes associative learning, attribution of responsibility, and moral reasoning; (2) entertainment celebrities and athletes have received significant research attention; (3) both individual- and relationship-level characteristics serve as crucial moderators, with focal brand and related brand being the primary outcome variables. Additionally, this study outlines enterprise response strategies, encompassing the reformation of existing spokesperson relationships and the establishment of future spokesperson connections; and (4) quantitative approaches dominate the field.

This study integrates and expands existing research on celebrity endorser scandals while proposing future research opportunities to advance the field.

Tourists’ resource integration both offers opportunities and presents challenges to tourism service providers. Focussing on the tour guide perspective, the purpose of this paper is to explore how tour guides experience knowledge/information-based asymmetry in encounters with tourists and identifies the roles and coping strategies used by guides to facilitate service co-production.

Critical incident technique is used in qualitative interviews with 47 tour guides in Scotland, broadly representative of the Scottish tour guiding context. 107 critical incidents were analysed, with an average of 2.32 incidents per interview. Narrative analysis of the incidents was performed inductively in four iterative steps using QSR NVivo.

Three resource asymmetry incident categories are identified: probing – Guide-Oracle is questioned by inquiring tourists and copes through diverting, evasion, and follow-up strategies; learning – Guide-Magpie learns from expert tourists through acknowledging and co-delivery; and negotiation – Guide-Diplomat with greater knowledge helps misguided tourists save face through appeasing, following the official line and tactfully correcting.

The paper contributes to service co-production research in tourism by theorising about contexts where knowledge/information asymmetry exists between tour guides and tourists, particularly where fluid power relations between guides and knowledgeable tourists occur or where misguided tourists co-produce the service by prioritising own meanings. Findings highlight the importance of soft skills and other non-content capabilities of guides, and suggestions are offered for effective training and resource sharing/ learning initiatives for tour guiding services.

游客资源整合为旅游服务提供商提供了机遇, 同时也带来了挑战。本文以导游视角为重点, 探讨了导游在与游客接触中如何体验知识/信息不对称, 并识别了导游用于促进服务共同生产的角色和应对策略。

本研究采用关键事件技术（CIT）进行质性访谈, 对象为苏格兰的47名导游, 广泛代表苏格兰导游环境。分析了107个关键事件, 每次访谈平均2.32个事件。对事件的叙述分析在QSR NVivo中通过四个迭代步骤进行归纳性分析。

确定了三个资源不对称的事件类别：1）探询 - 导游-神谕被询问, 通过转移、回避和后续策略来应对询问的游客; 2）学习 - 导游-喜鹊通过承认和共同交付从专业游客中学到经验; 3）协商 - 导游-外交官以更多知识帮助误导的游客保全体面, 通过安抚、追随官方路线和巧妙纠正来应对。

本文通过理论化导游和游客之间存在知识/信息不对称的情境, 特别是在导游和知识丰富的游客之间存在流动权力关系的情况下, 或者误导的游客通过优先考虑自己的意义来共同生产服务的情境, 为旅游服务的共同生产研究做出了贡献。研究结果强调了导游的软技能和其他非内容能力的重要性, 并提出了关于为导游服务提供有效培训和资源共享/学习倡议的建议。

La integración de recursos de los turistas ofrece oportunidades y presenta desafíos para los proveedores de servicios turísticos. Centrándose en la perspectiva de los guías turísticos, este artículo explora cómo los guías turísticos experimentan una asimetría basada en conocimiento/información en encuentros con turistas, e identifica los roles y estrategias de afrontamiento utilizados por los guías para facilitar la coproducción de servicios.

La técnica de incidentes críticos (CIT) se utiliza en entrevistas cualitativas con 47 guías turísticos en Escocia, ampliamente representativos del contexto de los guías turísticos escoceses. Se analizaron 107 incidentes críticos, con una media de 2,32 incidentes por entrevista. El análisis narrativo de los incidentes se realizó de forma inductiva en cuatro pasos iterativos utilizando QSR NVivo.

Se identifican tres categorías de incidentes de asimetría de recursos: 1) Sondeo: los turistas interrogan a Guide-Oracle y lo afronta mediante estrategias de desvío, evasión y seguimiento; 2) Aprendizaje: Guide-Magpie aprende de turistas expertos a través del reconocimiento y la entrega conjunta; y 3) Negociación: el guía-diplomático con mayor conocimiento ayuda a los turistas descarriados a salvar las apariencias apaciguándolos, siguiendo la línea oficial y corrigiendo con tacto.

El artículo contribuye a la investigación de la coproducción de servicios en el turismo al teorizar sobre contextos donde existe asimetría de conocimiento/información entre guías turísticos y turistas, particularmente donde ocurren relaciones de poder fluidas entre guías y turistas conocedores, o donde turistas equivocados coproducen el servicio priorizando propios significados. Los hallazgos resaltan la importancia de las habilidades interpersonales y otras capacidades de los guías no relacionadas con el contenido, y se ofrecen sugerencias para iniciativas efectivas de capacitación e intercambio de recursos/aprendizaje para los servicios de guías turísticos.