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The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.

Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023.

The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality.

The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers.

This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes.

To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.

Compared to traditional (domestic) e-commerce consumers, cross-border electronic commerce (CBEC) consumers may face greater information asymmetry in the CBEC purchase process. Given this background, however, the literature has paid limited attention to the informational antecedents that influence consumers' perceptions of transaction costs and their CBEC purchase intentions. To fill this gap, this study integrates the elaboration likelihood model (ELM) and transaction cost theory (TCT) to develop a model for exploring how product (website informativeness, product diagnosticity and website interactivity as the central route) and external (country brand, website policy and vendor reputation as the peripheral route) informational antecedents affect consumers’ evaluations of transaction costs in terms of uncertainty and asset specificity and their CBEC purchase intentions.

This study employs a survey approach to validate the model with 766 Generation Z CBEC consumers based on judgment sampling. The partial least squares (PLS) technique is adopted for data analysis.

The results show that all the proposed central and peripheral informational antecedents reduce consumers’ perceptions of uncertainty and asset specificity, which in turn negatively influences their CBEC purchase intentions.

Through this investigation, this study increases our understanding of how product and external informational antecedents affect consumers’ evaluations of transaction costs, which subsequently determine their CBEC purchase decisions. This study offers theoretical contributions to existing CBEC research and has practical implications for CBEC organizations and managers.

The purpose of this study is to test a model of healthcare professionals’ well-being seen as a consequence of a process of motivated professional identity construction, a variable that mediates the influence of the organizational identity (utilitarian or normative) and the perceived reputation of the profession on well-being.

Cross-sectional design, based on a survey of 384 healthcare professionals. Structural equation modeling with latent variables was used to test the model.

The data provide empirical evidence supporting the proposed model. We find that organizational identity (utilitarian and normative) and perceived professional reputation positively relate to professional identity, a variable that positively relates to well-being. Professional identity mediates the relationship between organizational identity (normative and utilitarian) and perceived professional reputation and well-being. Utilitarian organizational identity and perceived professional reputation are also directly related to well-being.

This research significantly departs from the current focus of explaining the well-being of healthcare professionals by resorting mainly to individual factors and introduces organizational and institutional determinants.

To promote the success of peer-to-peer accommodation, this study examines the effects of online host–guest interaction as well as the interaction's boundary conditions of listing price and reputation on listing popularity.

Using 330,686 data collected from Airbnb in the United States of America, the authors provide empirical evidence to answer whether social-oriented self-presentation and response rate influence listing popularity from the perspective of social exchange theory (SET). In addition, the authors investigate how these two kinds of online host–guest interactions work with listing price and reputation to influence listing popularity.

The results reveal the positive association between online host–guest interaction and listing popularity. Notably, the authors find that listing price strengthens but listing reputation weakens the positive effects of online host–guest interactions on listing popularity in peer-to-peer accommodation.

This study is the first attempt to adopt SET to explain the importance of online host–guest interactions in influencing listing popularity as well as examine the moderating role of listing price and reputation on the above relationship.

The main fast moving consumer goods (FMCG) retail formats that customers engage with in India are Kirana stores, neighborhood convenience stores (NCS), supermarkets and online retailers. However, there has been less research done on the variables or antecedents that could favorably affect consumers' engagement with these FMCG retail formats. To improve retail practices, this study looks at how female consumers perceive the performance of FMCG retail formats on different antecedents of consumer engagement. The status of consumer engagement with FMCG retail formats was also analyzed.

The present study used exploratory as well as descriptive research design. Previous studies were analyzed to identify the antecedents of consumer engagement. A structured questionnaire was used to collect the primary data from 400 female respondents of two major urban cities in north-western India. The descriptive analysis and one-way ANOVA test were performed to analyze the data.

Kirana stores’ performance on most of the antecedents was not satisfactory. Supermarkets and online retailers performed better on all antecedents. Customer marketing orientation and experiential marketing were the antecedents that required more attention from Kirana stores, NCS and supermarkets. Consumer engagement with online retailers was highest, whereas consumer engagement with Kirana stores was least.

This study offers a comprehensive examination of the antecedents of consumer engagement and consumer engagement with FMCG retail, which no prior research has studied in the context of FMCG retail businesses.

Patriotism is often described as the “love of country” that individuals display in the acclamation of their national community. Despite the prominence of this sentiment in various societies around the world, organizational research on patriotism is largely absent. This omission is surprising because entrepreneurs, human resource (HR) divisions, and firms frequently embrace both patriotism and patriotic organizational practices. These procedures include (among other interventions) national symbol embracing, HR practices targeted toward military members and first responders, the adulation of patriots and celebration of patriotic events, and patriotic-oriented corporate social responsibility (CSR). Here, the authors argue that research on HR management and organization studies will likely be further enhanced with a deeper understanding of the national obligation that can spur employee productivity and loyalty. In an attempt to jumpstart the collective understanding of this phenomenon, the authors explore the antecedents of patriotic organizational practices, namely, the effects of founder orientation, employee dispersion, and firm strategy. It is suggested that HR practices such as these lead to a patriotic organizational image, which in turn impacts investor, customer, and employee responses. Notably, the effect of a patriotic organizational image on firm-related outcomes is largely contingent on how it fits with the patriotic views of other stakeholders, such as investors, customers, and employees. After outlining this model, the authors then present a thought experiment of how this model may appear in action. The authors then discuss ways the field can move forward in studying patriotism in HR management and organizational contexts by outlining several future directions that span multiple levels (i.e., micro and macro). Taken together, in this chapter, the authors introduce a conversation of something quite prevalent and largely unheeded – the patriotic organization.

Previous studies considered effectuation and causation as alternative decision-making strategies used by entrepreneurs to navigate uncertainty, having various individual- and firm-level antecedents. This study aims to broaden our understanding of individual-level antecedents by examining the role of Chief Executive Officer (CEO) temporal focus in decision-making processes in small and medium-sized enterprises (SMEs).

Based on a multiple case study research design, the authors empirically analyse 16 Russian SMEs to uncover how the CEO temporal focus relates to the choice of effectuation/causation strategies under uncertainty.

CEOs with past orientation tend to adopt causation, future-oriented CEOs adhere to effectuation, while present-focused CEOs rely on both decision-making strategies (i.e. ambidexterity). Prior crisis-related experience is the underlying mechanism behind the relationship between CEO temporal orientation and effectuation/causation strategies. The authors formulate several propositions that may be tested in future studies in the field.

The contribution of this study consists in uncovering a new individual-level antecedent of effectuation/causation under uncertainty (i.e. CEO temporal focus) and suggesting that prior crisis experience acts as a mechanism underlying this relationship. The authors advance the strategic leadership theory by underscoring the CEO’s role in decision-making processes in SMEs.

The research applied service-dominant logic of marketing theory, a customer-centered and relational that principally grounded in service relationships and actor networks. In actor networks, salespeople provide their skills and knowledge, such as expertise, service quality, ethics and shared value to cocreate value for buyers. Therefore, this study explores the attributes of salespeople that influence the quality of the relationship (trust and satisfaction) and, as a result, loyalty in the context of the business-to-business (B2B) relationship in the Taiwan market.

A causal relationship and survey research design are applied. The study collected 266 valid responses from B2B account managers representing various companies and industries. Structural equation modeling (SEM) was applied to test the hypotheses.

The results showed that salespeople’s expertise demonstrated the most significant influence on both trust and satisfaction, followed by ethics, service quality and share value, in a descending order of impact. Consequently, trust and satisfaction had a significant impact on customer loyalty.

The four attributes of salespeople play a pivotal role in establishing lasting relationships and maximizing the customer lifetime value. To achieve long-term success in customer interactions and relationships, a well-rounded salesperson should diligently strive to excel in all these attributes.

The novelty and contribution of this study are twofold. First, investigating the quality of the relationship in the context of Taiwanese manufacturers in a B2B setting is still rare, and this is the study first to explore the Taiwanese B2B relationship with its global customers. As Taiwanese manufacturers play a pivotal role in the global supply chain, the research findings have symbolic meaning and practical implications for global business partners. Second, drawing from service-dominant logic theory, this research takes an integrative view by examining the attributes (expertise, service quality, shared value and ethics) that influence and establish a quality trusting relationship and consumer loyalty in the B2B context.

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.

The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.

This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.

The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.

This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.

To examine the impact of manufacturer reputation, retailer reputation, and product price on consumers’ perceived quality and purchasing behavior regarding organic milk.

Employing a 2 × 2 experiment, data were collected from 1,259 consumers in 32 provinces in China.

When a low-reputation manufacturer sells products through a high-reputation retailer, it improves consumers’ perception of quality and positively influences their purchasing behavior. Interestingly, setting higher prices for products manufactured by low-reputation companies and selling them through high-reputation retailers did not significantly enhance consumers’ perceived quality and deter their purchasing behavior.

The analysis expands the framework for cue diagnosis. While the existing framework primarily focuses on the influence of cue-type combinations on perceived quality, it does not integrate purchasing behavior into the conceptual framework. This limitation hinders people understanding of the theoretical mechanisms underlying the use of cues in purchasing decisions. This paper address this by gradually introducing variables, such as retailer reputation and product price, into the baseline model, thereby extending this theory. In addition, this paper advances the marketing research literature within the business-to-business-to-consumer context by examining the additive effects of manufacturer reputation, retailer reputation, and product price on consumers’ perception of quality and purchasing behavior.