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The purpose of this study is to draw a scientific map of the Grand Tours cycling as part of the growing research field in this field at the global level. This study also identifies the components of scientific production in this field along with their collaboration patterns.

With the aim of achieving a comprehensive and deep understanding of the studies related to the Grand Tour, this research aims to address the existing gaps and provide a comprehensive summary of these scholarly works. To achieve this goal, the authors used a systematic and scientometric combination method, analyzing studies from the past half century (1970–2022).

The research findings reveal that scientific studies related to cycling events exhibit a geographical concentration within the continent of Europe, surpassing other continents. Notably, Spain, the USA, the UK and Italy emerge as pioneers in this field of inquiry. The main themes identified in these studies encompass cycling, the Tour de France, performance, professional roa cycling, heart rate, endurance, doping and power output.

This research, along with other systematic studies, contributes to the existing literature in this field by providing both quantitative and qualitative data. Additionally, the study serves as a foundation for identifying active and influential countries, institutions and authors in this domain. Such insights are highly effective in establishing scientific focal points in this field.

This study, in conjunction with the introduction of key figures in mega cycling event research, sheds light on the thematic areas explored within these studies. Notably, it is the sole study that has illuminated hidden facets of this field using scientometric and systematic methods.

The process performed during a financial statement audit is critical but is unobservable to external stakeholders. This can create challenges in assessing the quality of individual audit engagements. This study’s objective is to introduce and investigate an archival measure based on publicly available information that proxies for audit process ineffectiveness.

We proxy for audit process ineffectiveness using errors in the audit report. We examine audit reports to identify errors because the audit report represents the auditor’s primary communication with financial statement users and is subject to rigorous preparation and review. We first examine if typical factors influencing audit process ineffectiveness are associated with audit report errors. We then examine whether audit reports containing errors are associated with audit quality measures.

We find that errors are more likely to be present in audit reports when time pressure exists and less likely when auditors exert more effort and when audit engagement risk is higher. Results also show that errors in audit reports are positively associated with financial reporting misstatements, measured by subsequently disclosed Big R restatements and out-of-period adjustments.

Collectively, our evidence suggests that an audit report containing an error is a suitable proxy for audit process ineffectiveness. This proxy has audit quality implications because inattentiveness in one area of the audit process could indicate inattentiveness in another area.

This study aims to examine the impact of social media (SM) on the interactivity among teachers, among students and between students and teachers for sustainable academic performance and for achieving sustainable development (SD) in higher educational institutes. This study also investigates the moderating impact of knowledge creators (KNC) and knowledge seekers (KNS) on the collaborative learning environment using SM.

With the help of Vroom’s expectancy motivation theory (1964), collaborative learning theory and other theories, a theoretical model has been developed. This theoretical model has been tested using the structural equation modeling technique with 375 participants taken from different educational institutes. The respondent-–participants were both teachers and students.

The study found that SM plays a significant role in achieving SD al goals and enhances collaborative learning activities among teachers and students to improve academic performance to achieve SD in higher educational institutes. Also, the study highlighted that both “knowledge creators” and “knowledge seekers” have effective moderating impact on the linkage between “intention to use SM for knowledge sharing” and “collaborative learning using social media” to achieve SD al goals.

With the inputs from expectancy-instrumentality-valance theory and collaborative learning theory and existing literature, a theoretical model has been developed conceptually. Later, the model was successfully validated with an overall high explanatory power (72%) of this model. As the sample of the study do not represent a global representation of the population, thus the findings cannot be generalizable.

This study has provided valuable inputs to the SD practitioners and educational policymakers to formulate appropriate policies that enable SD al activities in higher educational institutes. This study also provides food for thought to the policymakers about the role of KNC and KNS toward the collaborative learning environment in achieving SD al goals in higher educational institutes.

The theoretical model developed in this study is unique. This study shows how both “knowledge creator” and “knowledge seeker” play a significant role toward collaborative learning and helps to achieve SD in higher learning institutes and improves their performance. The overall predictive power of the model is 72%, which also shows the effectiveness and uniqueness of the proposed model.