Search results

The purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external auditors' responsibilities in an emerging economy, in light of recent changes to the global audit landscape.

A quantitative approach in the positivistic paradigm was adopted, and a structured questionnaire was used to gather data.

The findings suggested that there was a statistically significant discrepancy between external auditors' and social groups' perceptions of the responsibilities of external auditors. More than half of the gap was due to deficiency in standards, 19% due to unreasonable expectations by society, while 25% of the gap was found to be due to deficient performance.

The study focused on the duties of external auditors and not on the duties of other types of auditors while examining the audit expectation-performance gap (AEG), and this was due to the drastic differences in the scope of their duties.

The findings of this study are likely to have direct policy implications for regulators, authorities, educators and auditing professionals, who should take immediate actions and measures to reduce the AEG in light of the current global audit landscape advancements and changes.

The present study used a substantially updated model to measure the AEG to suit the contemporary changes in the auditing landscape, and could be considered as a pioneering study that measures the AEG in an emerging economy amid recent changes.

This study aims to investigate the supply chain gaps during the COVID-19 pandemic in Tanzania amid the pandemic era.

This study adopted a mixed approach, using both structured questionnaires and individual interviews to gather raw data (quantitative and qualitative data). To assess quantitative data for statistical (descriptive and inferential) analysis, this study used a sample of 57 wholesale and retail pharmacies and 10 hospital pharmacies, which were randomly selected. The thematic analysis was applied to the gathered qualitative data to authenticate the quantitative findings and conclusions which were the outcome of the descriptive and inferential analysis (binary logistics regression) analysed by the SPSS.

The results revealed the presence of various supply chain gaps in terms of target gaps, time gaps and coverage gaps. This study highlighted the disruption on demand and uncertainty in business environment as ways that the COVID-19 pandemic contributed to the gaps and revealed the negative effects of the supply chain gaps on the effectiveness of medical supplies in Tanzania.

The results revealed the presence of various supply chain gaps (in terms of target gaps, time gaps and coverage gaps), underlined the disruption in demand and uncertainty in the business environment as ways that the COVID-19 pandemic contributed to the gaps and revealed the negative effects of the supply chain gaps on the effectiveness of medical supplies in Tanzania.

Data generated and used in this study is from participants from one country only (Tanzania), despite the supply chain gaps being common to many developing countries in general.

This study provides a novel framework in medical supply chain literature by identifying numerous disruptions in the medical supply chain which emerged during the COVID-19 emergence and serves as a basis for future studies on how to counter the gaps and rebuild a resilient and sustainable medical supply chain in developing countries.

This paper investigates the causes of the gender gap in the labour market that cannot be explained by classical human capital theory.

To this end, the authors integrate the Gender Gap in the Labour Market Index (GGLMI), a composite index developed in previous research, with further information on some social aspects that could affect the female work commitment, directly or indirectly. In particular, the authors want to verify if family care and home duties, still strongly unbalanced against women, and the welfare system play a significant role in the gender gap.

Results highlight a very complex scenario, characterized by the persistence of gender inequalities everywhere, even if at different degrees, with very strong imbalances in the time spent at work in response to the family commitments.

The actual determinants of gender disparities in the labour market are very difficult to identify because of the lack of adequate data and the difficulties in measuring some factors determining female behaviour. The additional information used in this research can only partially accomplish this task.

However, for the first time, this paper uses information on different aspects and causes of the gender gap, including proxies of mainly unobservable aspects, in order to achieve at least partial measurement of this phenomenon.

Although several theoretical concepts imply different determinants of female entrepreneurship, the literature lacks a consensus on their significance. The aim of this paper is to verify how industry specificity influences the gender pay gap and its relation to female entrepreneurship.

The authors distinguish industries based on the gender equality level, measured jointly by two factors: pay gap level and female participation rate. The study has been conducted among 22 European countries with relatively similar institutional backgrounds. The authors carry out the analysis based on the panel regression models, which enable the authors to verify two predefined research questions.

The results of panel regression models indicate that industry specificity plays a significant role in the relation between the pay gap and female entrepreneurship. Generally, it can be concluded that gender pay gap as a measure of gender inequality is dependent on the industry specificity. The dependence is especially visible in the breakdown of male- and female-dominated industries.

The findings are consistent with the assumption that the gender pay gap is a discriminatory factor for women willing to become entrepreneurs in certain industries. The findings of the study may constitute a vital tool in planning to overcome it.

This paper aims to present the findings from a European study on the digital skills gaps in tourism and hospitality companies.

Mixed methods research was adopted. The sample includes 1,668 respondents (1,404 survey respondents and 264 interviewees) in 5 tourism sectors (accommodation establishments, tour operators and travel agents, food and beverage, visitor attractions and destination management organisations) in 8 European countries (UK, Italy, Ireland, Spain, Hungary, Germany, the Netherlands and Bulgaria).

The most important future digital skills include online marketing and communication skills, social media skills, MS Office skills, operating systems use skills and skills to monitor online reviews. The largest gaps between the current and the future skill levels were identified for artificial intelligence and robotics skills and augmented reality and virtual reality skills, but these skills, together with computer programming skills, were considered also as the least important digital skills. Three clusters were identified on the basis of their reported gaps between the current level and the future needs of digital skills. The country of registration, sector and size shape respondents’ answers regarding the current and future skills levels and the skills gap between them.

The paper discusses the digital skills gap of tourism and hospitality employees and identifies the most important digital skills they would need in the future.

The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance.

The authors also present the methodology to estimate the gap for two taxes levied on wealth: the wealth tax and the inheritance and gift tax; both are administered in Spain by the regional tax authorities.

The authors point out that its estimation offers useful information about the relative size and nature of non-compliance, as well as its evolution over time. Likewise, the tax gap is a valuable instrument not only to define enforcement strategies of the tax administration but also to enhance its accountability. Nonetheless, the methodology used to estimate the tax gap and, consequently, the interpretation of the results is subject to limitations that are discussed in the paper.

Finally, the paper provides the results of the estimations obtained from using microdata: 44.34 per cent gap in the wealth tax and 41.26 per cent in the inheritance and gift tax.

The purpose of this paper is to analyse the relation between occupational segregation and the gender wage differences using data on three-digit occupational level of classification. The authors examine whether a statistically significant relation between the share of men in employment and the size of the unexplained part of the gender wage gap exists.

Traditional Oaxaca (1973) – Blinder (1973) decomposition is performed to examine the differences in the gender wage gaps among minor occupational groups. Two types of reweighted decomposition – based on the parametric estimate of the propensity score and non-parametric proposition presented by Barsky et al. (2002) – are used as the robustness check. The analysis is based on individual data available from Poland.

The results indicate no strong relation between occupational segregation and the size of unexplained differences in wages. The unexplained wage differences are the smallest in strongly female-dominated and mixed occupations; the highest are observed in male-dominated occupations. However, they are probably to a large extent the result of other, difficult to include in the econometric model, factors rather than the effects of wage discrimination: differences in the psychophysical conditions of men and women, cultural background, tradition or habits. The failure to take them into account may result in over-interpreting the unexplained parts as gender discrimination.

The highest accuracy of the estimated gender wage gap is obtained for the occupational groups with a similar proportion of men and women in employment. In other male- or female-dominated groups, the size of the estimated gender wage gaps depends on the estimation method used.

The results suggest that decreasing the degree of segregation of men and women in different occupations could reduce the wage differences between them, as the wage discrimination in gender balanced occupations is the smallest.

To the best of the authors’ knowledge, this study is one of the few conducted at such a disaggregated level of occupations, and one of few studies focused on Central and Eastern European countries and the first one for Poland.

This paper investigates the extent, the determinants and the change in the gender pay gap in Vietnam in the period 2010–2016 in order to provide suggestions for policy adjustment to narrow gender pay inequality more effectively.

This study employs the propensity score matching (PSM) method to examine inequality in pay between female and male earners sharing identical characteristics. The analysis is conducted for both the full sample and various characteristic-based subsamples. This procedure is conducted for 2010 and 2016 separately to discover the change in gap and inequality during this period.

The matching results based on the data sets taken from the Vietnam Household Living Standards Survey (VHLSS) 2010 and 2016 affirm that gender income inequality in Vietnam, though persisted, decreased significantly in 2016 compared to 2010, and was insignificant in many subsamples in 2016. In addition to the observable determinants including educational level, occupation, economic sector and industry, unobservable factors are proved to also play an important role in creating the gender pay gap in Vietnam.

The research findings suggest that policies aimed at mitigating gender pay inequality should take into account both observable characteristics and unobservable factors such as unobservable gender differences that affect wages and gender discrimination in pay.

This is the first study using a matching technique to investigate gender wage gap in Vietnam. With up-to-date data, longer research period and the superiority of the method used in dealing with sample selection bias, the results obtained are more robust, more detailed and reliable.

In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.

This study aims to identify and measure the lexical gap between the old and young generations in the Jizani dialect and determine the causes of that gap.

A 20-item questionnaire was distributed randomly among 104 participants. Next, 12 participants were selected and interviewed. SPSS software was used to analyse the quantitative data from the questionnaire. The data elicited from the interviews was qualitatively analysed, considering age and gender factors.

The major findings revealed that a lexical gap between old and young language speakers in the Jizani dialect exists. The gap between young females and the older generation was greater than that between young and old males. Some old words are likely to disappear in the coming decades. Social media, which is a time-consuming and word-borrowing medium for young people, was one of the reasons, besides the tendency of females to use prestigious words.

This study attempted to find the differences between the vocabularies of old and young speakers. If it does exist, is it significant? What are the reasons for this lexical gap? This will help other researchers and dialectologists register the old words before they die out and try to bridge that lexical gap.