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This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job positions affect auditors’ decisions for burnout, audit quality and performance.

A questionnaire was distributed on a sample of auditors in the top ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and structural equation modeling were used for the analysis of the collected data and testing the developed hypotheses.

The results show that burnout has negative consequences for both the auditor and the auditing firm. While good organizational climate has a negative significant association with audit quality, nonethical decisions and audit performance, role clarity has positive significant association with the audit quality and performance and has an insignificant association with nonethical decisions. Also, turnover intention has significant positive association with nonethical decision, audit quality and performance.

This research is among the first to focus on auditor’s burnout determinates on audit quality and performance in an emerging market characterized by different socioeconomic, political and cultural factors compared with those of developed markets. Auditors, regulators and professional policymakers can benefit from the results of this research.

This study aims to investigate the behavior of different types of stone columns, including the short and floating columns, as well as the ordinary and the geosynthetic encased stone columns (OSC and GESC). The effectiveness of the geosynthetic encasement and the impact of the installation using the lateral expansion method on the column performance is evaluated through a three-dimensional (3D) unit cell numerical analysis.

A full 3D numerical analysis is carried out using the explicit finite element code PLAXIS 3D to examine the installation influence on settlement reduction (ß), lateral displacement (U_x) and vertical displacement (U_z) relative to different values of lateral expansion of the column (0% to 15%).

The findings demonstrate the superior performance of GESC, particularly short columns outperforming floating counterparts. This enhanced performance is attributed to the combined effects of geosynthetic encasement and increased lateral expansion. Notably, these strategies contribute significantly to decreasing lateral displacement (U_x) at the column’s edge and reducing vertical displacement (U_z) under the rigid footing.

In contrast to previous studies that examined the installation effect of OSC contexts, this paper presents a comprehensive investigation into the effect of geosynthetic encasement and the installation effects using the lateral expansion method in very soft soil, using 3D numerical simulation. The study emphasizes the significance of the consideration of geosynthetic encasement and lateral expansion of the column during the design process to enhance column performance.

This study aims to analyze whether chief executive officer (CEO) duality and financial expertise are associated with earnings management to exceed thresholds. It also investigates to what extent and in what direction this association evolves when family ownership is introduced as a moderator variable.

Based on balanced panel data related to companies listed on the Tunis Stock Exchange, this study uses the logistic random-effect model to test research hypotheses during the period spanning from 2016 to 2021.

The results show that CEOs with financial expertise are less inclined to engage in earnings management to avoid reporting losses and earnings decline. The authors also provide evidence that CEO duality allows top management to be more powerful and, therefore, manage earnings to report positive profits and sustain recent performance. Furthermore, the authors find that family ownership moderates the association between CEO financial expertise, CEO duality and earnings management to exceed thresholds.

The findings suggest to regulators involved in corporate governance and earnings management issues a reflection on CEO duality power, board effectiveness and family control. The study results are also of interest to auditors and board members as they provide a more in-depth understanding of the impact of CEOs' attributes and family control on financial reporting decisions.

This study extends past literature by providing new insights into the effect of CEO attributes and family control on earnings management practices in weak investor protection countries such as Tunisia.

This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.

Using fixed effects and the GMM model for robustness, the study used 472 publicly listed firms on South Africa’s Johannesburg stock exchange spanning a period of six years from 2014 to 2019.

Results obtained show that audit quality impacts market reactions through share price and adjusted market returns. And, that the audit committee moderates the relationship between audit quality and market reactions in South Africa’s publicly listed firms. An effective audit committee is expected to play a crucial role in overseeing the audit process, ensuring the independence of auditors and promoting transparency and accountability which in turn impacts asset prices.

The study implies that governments and regulatory bodies in other developing economies could strengthen regulations about companies’ Acts, how firms regulate themselves and more so audit committees. Firms can also strive to make sure that audit committees are staffed with experts to promote higher audit quality and investor attention to get access to the much-alluded capital.

To the best of the authors’ knowledge, the study adds value by being the first to explore the subject matter of the importance of audit committees in defining audit quality and market reactions in publicly listed firms. The research adds to the body of knowledge on corporate governance and audit quality. It provides a case study specific to the South African context, contributing to the global literature on these topics.

The marginalisation of female entrepreneurs in accessing credit is well documented. Yet, how female entrepreneurs navigate through the marginalisation to gain funding is under-explored.

The authors address this gap using qualitative data from 30 female entrepreneurs in three neighbourhoods with varying socio-economic characteristics in Ghana's capital, Accra.

The authors find a marked aversion to bank loans among respondents. Consequently, they nurtured trust in their social circles in order to facilitate access to informal credit from internal (e.g. family and friends) and external (e.g. trade credit, associations and religious organisations) sources. This aversion to loans from formal financial institutions (FFIs) had a socio-cultural aspect, including cumbersome application procedures, a deep-rooted fear of the social consequences of defaulting and religious prohibition against interest payment for Islamic traders.

This paper shows that providing formal access to credit is not enough to support women's entrepreneurship if the socio-cultural factors inhibiting women's access to credit from FFIs are not addressed.

The findings suggest that trust is an important factor that bridges the gap in female entrepreneurs' access to funding given their heavy reliance on informal sources of funding.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2023-0090

The modern day has seen an increase in the prevalence of the improvement of high-performance thermal systems for the enhancement of heat transmission. Numerous studies and research projects have been carried out to acquire an understanding of heat transport performance for their functional application to heat conveyance augmentation. The idea of this study is to inspect the entropy production in Darcy-Forchheimer Ree-Eyring nanofluid containing bioconvection flow toward a stretching surface is the topic of discussion in this paper. It is also important to take into account the influence of gravitational forces, double stratification, heat source–sink and thermal radiation. In light of the second rule of thermodynamics, a model of the generation of total entropy is presented.

Incorporating boundary layer assumptions allows one to derive the governing system of partial differential equations. The dimensional flow model is transformed into a non-dimensional representation by applying the appropriate transformations. To deal with dimensionless flow expressions, the built-in shooting method and the BVP4c code in the Matlab software are used. Graphical analysis is performed on the data to investigate the variation in velocity, temperature, concentration, motile microorganisms, Bejan number and entropy production concerning the involved parameters.

The authors have analytically assessed the impact of Darcy Forchheimer's flow of nanofluid due to a spinning disc with slip conditions and microorganisms. The modeled equations are reset into the non-dimensional form of ordinary differential equations. Which are further solved through the BVP4c approach. The results are presented in the form of tables and figures for velocity, mass, energy and motile microbe profiles. The key conclusions are: The rate of skin friction incessantly reduces with the variation of the Weissenberg number, porosity parameter and Forchheimer number. The rising values of the Prandtl number reduce the energy transmission rate while accelerating the mass transfer rate. Similarly, the effect of Nb (Brownian motion) enhances the energy and mass transfer rates. The rate of augments with the flourishing values of bioconvection Lewis and Peclet number. The factor of concentration of microorganisms is reported to have a diminishing effect on the profile. The velocity, energy and entropy generation enhance with the rising values of the Weissenberg number.

According to the findings of the study, a slip flow of Ree-Eyring nanofluid was observed in the presence of entropy production and heat sources/sinks. There are features when the implementations of Darcy–Forchheimer come into play. In addition to that, double stratification with chemical reaction characteristics is presented as a new feature. The flow was caused by the stretching sheet. It has been brought to people's attention that although there are some investigations accessible on the flow of Ree-Eyring nanofluid with double stratification, they are not presented. This research draws attention to a previously unexplored topic and demonstrates a successful attempt to construct a model with distinctive characteristics.