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The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee negotiations.

The empirical evidence for the paper was gathered during a participant observation study conducted by the primary researcher over a period of six years while working as an auditor for the Alcohol and Tobacco Tax and Trade Bureau (TTB) of the US Department of Treasury.

This paper discusses various challenges faced by government auditors and how these challenges were resolved. The path to resolution was not always clearly marked. Resolution depended a great deal on the individual auditor’s judgment, interpretation of the Code of Federal Regulations (CFRs), and the willingness of the auditee to change the methods and techniques they use in operating and reporting wine operations. Materiality was determined by compliance with the regulation criteria [CFRs and the US Code (USC)] – any non-compliance was considered to be material. Resolution of many of the challenges resulted in an increased payments of excise taxes or penalties by the auditee entities. In other cases, the audit agency allowed the auditees to agree to change or amend their practices to correct a violation or a lack of compliance with US federal government regulations. As such, while the difference in the role and status of the government tax compliance auditor as compared with the independent external auditor did not necessarily lead to a different set of audit procedures, the pattern of communications between the auditor and the auditee in a government tax compliance audit were quite different from an external audit of financial statements. The government tax compliance environment is often complex, but the auditor may draw on a number of sources of knowledge and communication: CFRs, USC, Generally Accepted Government Auditing Standards, national audit planning, national experts, winery management, local peers, local government supervision, legal counsel and other auditors.

The primary contribution of the paper lies in the fact that little or no prior research in auditing has been conducted using participant observation as a research methodology. The use of participant observation provides new perspectives on the resolution of audit engagement challenges and auditor/auditee communication and negotiation.

This paper aims to examine the convergence and divergence of business and production practices in the global wine industry, particularly focusing on Pinot Noir producers in Burgundy, New Zealand and South Africa (SA). This study explores the interplay between firm-specific factors and regional contexts to identify competitive advantage drivers among Pinot Noir producers.

This research uses a comparative analysis approach, using data from a comprehensive winery level survey. This study applies methodologies akin to value chain analysis to unravel the configuration of productive and technology/knowledge creation activities within wineries across three regions.

This analysis reveals both convergence and divergence in business and production practices among Pinot Noir producers in Burgundy, New Zealand and South Africa. Although there is a degree of convergence in marketing, distribution and competition strategies, differences exist in production practices and firms’ capabilities. Burgundy emphasizes tradition and terroir expression, contrasting with the modernization and innovation focus observed in New Zealand and South Africa. However, all regions share a commitment to quality as a competitive advantage.

This study acknowledges limitations such as the focus on a specific grape variety and regions, the absence of performance impact analysis and the need for additional variables like environmental, institutional and cultural factors and consumer preferences to provide a comprehensive understanding of industry dynamics.

The insights from this study offer practical implications for winemakers, industry stakeholders and policymakers. Producers can optimize production and marketing strategies based on regional contexts and market segments, whereas stakeholders can identify emerging trends and opportunities in the global wine market. Policymakers can develop targeted policies supporting innovation, sustainability and competitiveness.

This paper provides a unique contribution by conducting a comparative firm-level analysis across distinct wine-producing regions, shedding light on the nuanced interplay of factors shaping competitive advantage among Pinot Noir producers. This study’s comprehensive data set and methodological approach enhance understanding and offer valuable insights for industry stakeholders and policymakers.

Through the framework of Michael Porterʼs five forces, this article compares sustainability in the Oregon and British Columbia wine industries. After describing the contrasting characteristics of the green niche model and the government-led model of environmental change, the article analyzes the emerging challenges for each type of change.The distinct sources for profitability and future innovation suggests diversity within the sustainability movement and two very different processes of translating environmental values into entrepreneurial practice.

The purpose of this paper is to examine the changing competitive landscape in the wine industry, focusing upon how premium Napa valley producers are responding to such changes.

The in depth interview technique with 11 privately owned premium wine producers was used, with interviews conducted in early 2005.

Wineries identify the growing concentration and consolidation amongst distributors and domestic US producers; increased foreign competition, particularly from Australia; and the trend towards homogenised taste following the increased power of numerical wine ranking surveys as principal concerns that they face.

The findings highlight the dilemmas faced by wineries as they attempt to stress their locational advantage for reputation building but endeavour to differentiate their product from other wineries in Napa.

As a pilot project the paper indicates how even firms in high value added product markets are facing heightened competition and what they fear might emerge in the near future from foreign producers.

The paper aims to examine the competitive advantage of the environmental behaviour at a firm level and micro-cluster level, building the analysis on Harts model of natural resource-based view of the firm and by using Brown et al.'s framework for analysing contextual resources that would provide locational advantage based on environmental behaviour. The case study examines the drivers and the obstacles to environmental action and demonstrates how clustering has been important in progressing a sustainability agenda.

A case study of a single wine tourism cluster in Australia is undertaken using mixed methods.

The main drivers for environmental action are genuine concerns for the environment by the cluster participants, especially water conservation in the Australian context. Supporting this is the co-ordination of the Lovedale Chamber of Commerce which has promoted its “greening Lovedale” project as a source of regional identity and potential competitive advantage. The obstacles to action are those that are present when small firms dominate, a lack of resources and a lack of know how. Through clustering small businesses can share resources, access specialists and share knowledge.

A single cluster case study within the Australian and the wine tourism context confined to one point in time.

The clustering of firms in agricultural regions offers the opportunity to achieve individual and collective benefits. Clustering participation can reduce costs, achieve scale economies and share knowledge. These advantages are relevant for environmental actions. In the context of weak or absent government actions and regulations over the environment, regional clusters can utilise the advantages of clustering to meet environmental goals. These in turn can contribute to regional identity and regional comparative advantage. These issues are addressed through the study of the Lovedale wine cluster in Australia.

There are few studies of how clustered agricultural industries are addressing environmental challenges independently of central government directives or subsidies. Clustering enables small firms to participate in environmental programs despite being faced by resource and knowledge shortages.

Government regulation affects “the economics of what's‐in‐a‐name” in the U.S.A. and Italy, as well as in other nations. The paper briefly explores some of the economic implications of creating viticultural appellations or geographic districts. Among the issues examined are the exclusivity principle, the problem of the commons, the value of governmental approval, and consumer issues. Also, several U.S. anomalies are introduced and discussed. This paper compares the establishment of U.S. viticultural areas with the Italian approach, which was initially private and later developed within the framework of the Italian wine laws. The Italian approach more closely resembles a private arrangement supported by law instead of a cartel.

The purpose of this paper is to compare and contrast wine sales in neighboring franchise law and non‐franchise law states in order to determine impact on wine price, consumer choice, consumer satisfaction, and stakeholder perception.

The study used qualitative interviews with 14 wineries, distributors, and retailers, statistical analysis of Nielsen Scantrack data, and an online survey of 401 wine consumers in Georgia and Florida, USA.

Results show statistical proof that Florida offers more wine selection and lower wine prices on matching brands than Georgia. Qualitative interviews indicate wineries, distributors, and retailers perceive differences in wine choice, price, and overall operating costs in these two states. However, there was no statistical difference between a sample of 401 consumers from Georgia and Florida when asked about their satisfaction level with wine choice and pricing within their state.

For practical purposes, the research was limited to only two US states. It would be useful to duplicate this study in other states.

Practical implications include the need for new wineries desiring to enter franchise law states to carefully research regulations and distributors before making a commitment, as well as the social issue of less wine choice and higher prices for consumers in Georgia versus Florida.

This is the first empirical study in the USA to focus on the impact of wine franchise laws on consumer choice and wine price. It yields useful information that contributes to the body of knowledge for wine and policy research.

Highway signage programs are important to the success of winery tourism industry. The purpose of this paper is to investigate the regulatory environment US wineries operate under in regards to highway signage programs. The goal then is to compare wine tourism-related highway signage programs in the USA and identify best practices for the programs.

Twenty-six programs from 13 US states are included in this study. Research collected both primary data (through interviews with 30 officials and representatives) and secondary data (from websites, government publications) to identify the costs, regulations and rules of each program.

A review of these programs shows that while there are many common elements in these programs, all are managed differently, have different operational and facility requirements for participation and vary in cost.

Highway signage programs related to winery tourism are best administered by a single state-wide governmental agency or foundations/trusts. Second, highway signage program should link with a separate certification program for the wineries which guarantees a certain minimum amount of local content. Winery owners and officials interviewed also emphasized the need for synergy among neighboring wineries to facilitate winery tourism.

Limited research has been conducted about the regulatory environment of signage programs that are specific to the wine industry in the USA. This study begins to address this gap in the literature by presenting an overview and best practices of 26 wine tourism-related highway signage programs from 13 different states across the USA.

Muscadines grapes, the fruit of a vine native to the South East of the USA have been studied extensively, including their alleged beneficial health properties. To date, however, very little is known about the business side of muscadine growing. For instance, very limited information exists on whether wineries growing muscadines are currently processing their grapes into other value‐added products. The present study seeks to explore these aspects from winery operators' points‐of‐view.

Telephone interviews, coupled with two face‐to‐face on‐site interviews were conducted among 31 winery owners located in different states in the South East of the USA.

Overall, winery operators acknowledge the potential for the diversification and development of muscadine value‐added products, including juice, jellies, fortified wines or those for pharmaceutical purposes. However, the limited supply of muscadine grapes or muscadine juice to satisfy demand for value‐added products is an area of concern that several muscadine growers acknowledged. Also of concern are laws and regulations that are preventing winery operators from capitalizing on some muscadine products with alcohol content.

The low number of participants in comparison with the much larger number of existing muscadine wineries limits the generalisability of the findings.

With potentially greater demand for muscadine‐related products in the future, industry support and the development of new initiatives are needed to facilitate the process of value‐added muscadine product development for the benefit of operators, the industry and consumers.

The study focuses on the business‐side of muscadine production, an area that to a great extent has been neglected in contemporary research.

Using the behavioural perspective as a theoretical complement of rational models, this paper examines factors that influence the decision of producing organic wines.

Based on a quantitative analysis of 687 wineries belonging to Denomination of Origin in Spain, the authors empirically examine the sequential relationships between manager's personality and winery and institutional level factors, on organic wine production activity and winery export performance.

This paper investigates the direct and indirect sequential relationships between wineries' factors including an organic production activity and two dimensions of export performance, namely: volume-based and value-based performance. The results of a sequential model provide evidence that openness to experience, a manager's personality trait, has a positive causal relationship with organic wine production.

This paper offers richer insights into the factors leading wine production managers to change from conventional to organic production methods. Specifically, the study shows that wine production managers are susceptible to make decisions to whether produce organic wine or not that may not be consistent with the current theoretical models based on economic efficiency (i.e. comparing costs and benefits). Instead, these decisions are, in part, based on their personality traits. Future research could study how the functional attribute affects the willingness to produce organic wines.

This study contributes to a new strategic implication of organic wine production activity and export performance linkage in behavioural and traditional theoretical perspectives. These findings are valuable for policy makers in the wine sector, as they can better inform and guide policies directed to identify organic production support programs.