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The various factors influencing audit fees are still unclear, which may undermine the possibility of attaining fair audit pricing. Against this concern, this study aims to investigate the relationship between the auditee’s corporate characteristics and audit fees. In addition, it reveals if accounting comparability, as a proxy for financial reporting quality, mediates such a relationship by bringing evidence from an emerging market.

This study depends on data from nonfinancial companies listed on the Egyptian stock exchange from 2016 to 2019. It adopts multiple regression models to test the impact of corporate characteristics and accounting comparability on audit fees and uses path analysis to test the indirect effect of the audit clients’ characteristics on audit fees through accounting comparability.

The authors found a significant positive (negative) effect of firm profitability on audit fees (accounting comparability). Further, accounting comparability has a significant negative effect on audit fees. The authors also found that accounting comparability partially mediates the significant relationship between profitability and audit fees. However, the authors found no significant association between leverage and audit fees. Finally, the authors found that accounting comparability does not mediate the relationship between leverage and audit fees.

This study’s findings can benefit audit practitioners in Egypt by showing the main factors affecting audit fees, especially audit clients’ attributes. The current findings also guide professional bodies responsible for issuing accounting and audit standards regarding the importance of financial reporting quality for audit pricing decisions.

This study contributes to the literature by examining the mediating effect of accounting comparability concerning the corporate characteristics-audit fees relationship in developing African countries such as Egypt. This study’s findings can benefit audit practitioners in Egypt by showing the main factors affecting audit fees, especially audit clients’ attributes. The current findings also guide professional bodies responsible for issuing accounting and audit standards regarding the importance of financial reporting quality for audit pricing decisions.

This study assesses the impact of online grocery shopping and food delivery services on food insecurity before and during the COVID-19 pandemic.

This study uses an online survey of 1,532 respondents. Respondents’ sociodemographics, food consumption, purchasing behavior, food security status, food insecurity coping mechanisms and concerns associated with food safety were asked before and during COVID-19.

Online grocery shopping and food delivery services increase food insecurity. Moreover, households with female primary shoppers were less likely to be food insecure than households with male primary shoppers. Furthermore, households with children were more likely to be food insecure. Minority households, such as Black, Hispanic, Native American and younger households, were more likely to be food insecure.

Panel data with the same households surveyed before and after COVID-19 would be a better approach. Similarly, the impact of online shopping on food insecurity needs further research, as many factors could be associated with online shopping that impact food insecurity, especially during a crisis like the COVID-19 pandemic. Additionally, a study of the long-term impact of online shopping on food insecurity would be interesting and could present broader and more generalizable results.

The impact of online shopping on food insecurity before and during COVID-19 has yet to be studied sufficiently. Given the increase in popularity of online grocery shopping, its impact on food insecurity still needs to be discovered. Besides online grocery shopping, we also study online food delivery services whose demand has gained momentum over the past few years, including during the pandemic.

The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are insufficient indicators to measure audit quality and then have a measurable link to investment efficiency. This study is motivated by such a research gap as well as the important role of auditing services in assuring investment efficiency. The purpose of this study is to test whether a good audit quality service improves corporate investment awareness in French-listed companies and contributes to establishing a comprehensive analysis framework for inefficient investment and how audit services have become an important tool to reduce the investment deviation of listed companies in France.

Based on a sample of 89 non-financial French firms listed on the Stoxx 600 Index from 2015 to 2021, this study uses feasible generalised least squares (FGLS) regressions to study the relationship between investment deviation and auditing service quality.

After running an FGLS regression model for two firm groups (overinvestment and overinvestment groups) and testing for a set of control variables, especially COVID-19, the findings show a non-linear correlation between audit service and corporate investment deviation. Both underinvestment and overinvestment decisions are negatively and statistically significantly impacted by audit indicators. Furthermore, involving a high-quality specialised auditor may enhance overall monitoring and lead to a lower investment deviation level. Overall, the empirical results show that a high-quality audit service enhances the investment efficiency of French-indexed companies.

This study offers crucial information that audit regulators can use to better appreciate the advantages of high audit quality and to take seriously the policy issues that affect it. Board members are urged to provide excellent audit quality that improves investment efficiency with careful consideration.

This study contributes to the existing audit literature by illuminating the effect of audit quality services on investment deviation to show a deeper understanding of the factors that contribute to the differences in prior studies’ findings in the field of audit quality impacts.

New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.

This study aims to examine the relationship between the individual auditor’s industry specialization and the audit report lag (hereafter ARD). Further, it explores whether changing in the audit reporting requirement (i.e. the adoption of ISA701) influences the auditor’s industry specialization effect on the ARD.

A large data set of companies listed on the NASDAQ OMX Stockholm over the period 2010–2019 has been analyzed. Least squares regressions have been estimated to provide empirical evidence for the researched hypotheses.

The research findings indicate that the ARD is shorter for client firms audited by an industry specialist audit partner. Testing for the moderating role of changing in the auditing reporting regulation on the relation between the audit partner’s industry specialization and the ARD, the authors reveal that all client firms (except client firms with industry specialist audit partners) experienced an increase in the ARD. Overall, the baseline regression findings are found to be robust to the endogenous auditor choice and multiple measures of both the ARD and the auditor’s industry specialization.

This paper provides novel evidence on the relationship between the audit reporting lag and industry specialization from the individual auditor perspective, an issue that has hitherto been unexplored. The regression results further contribute to the upsurge debate about the consequences of changing in the audit reporting model by providing consistent support for the importance of industry specialization of the audit partner in minimizing costs derived from the former requirement.

The purpose of this paper is to report a study of public accountability within the political and economic structures that characterise Pacific nations. The authors examine audit quality with respect to Pacific Island nations’ governmental reporting to investigate ways to improve accountability in a region that is economically and environmentally challenged.

The authors examine whether audit quality in Pacific Island nations is associated with the practical arrangements of Supreme Audit Institutions (SAIs), taking into account external factors. The “practical arrangements” include the independence of a SAI (regarding its staffing and funding) and also the requirement for it to report to the Executive. The financial setting in each jurisdiction has been seen to impact the quality of financial reporting and auditing. The authors examine mediating factors such as income, political stability and education that may also impact audit quality. This study uses publicly available databases as well as jurisdictional annual reports and the associated audit opinions and management letters (where available). Jurisdictional reports on public financial management were also analysed.

The authors find that public sector audit quality is low in many Pacific countries, concluding that public accountability is impaired. While the authors recommend changes to the practical arrangements that can improve audit quality, the mediating factors also impact audit quality. They argue that a renewed focus on financial capability could enhance public accountability in these nations, but there are limiting factors that are difficult to overcome.

There are problems in providing accountability for public sector activities in Pacific nations. The authors suggest that improvements to the appointment and funding of SAIs to enhance their independence will help to reduce these issues.

The authors present a framework for analysing SAIs’ practical arrangements and audit quality that includes variables that may mediate the effects of these practical arrangements. They apply the model to 20 Pacific jurisdictions, showing that the practical arrangements of a SAI directly impact audit quality. Nevertheless, there are instances where audit quality is poor despite good practical arrangements, implying that mediating factors also play a substantial role in determining audit quality of a SAI.

Home is a place/system/product that becomes increasingly occupied with various tasks used to be performed in workplaces. However, the knowledge of the relationship between residential physical environments and occupant experience is limited, especially when considering the effect of indoor plants (IPs) and climate zones. To address the gap, this study conducted a questionnaire survey in three cities across different regions in China.

Based on User Experience and Customer Satisfaction Index theory, following the research paradigm, a total of 627 valid samples were collected and analyzed in a stepwise statistical analysis, including descriptive statistics, reliability and validity test, correlation test and region comparison, then the model of PROCESS was adopted to examine the hypotheses that are given based on the former studies.

The results showed that residential physical environments have a significant effect on occupant satisfaction (OS) in all regions, as well as OS on occupant performance. However, regional differences were found that OS is a complete mediator in the Middle region, while a partial mediator in the North and South. A slight moderating effect of IPs was also found in the region of South. Nevertheless, both the number of plants and plant types have a significant moderating effect on the mechanism.

Besides combining two theories and confirming the mechanism in the residential physical environment, it is also the first study to consider the moderating effects of IPs and climate zones, providing potential empirical support for not only design and management stages but also facing global challenges of working at home and climate changes.

This study aims to contribute to the understanding of Entrepreneurship and Resource-Based View (RBV) by investigating the research landscape of Innovation Determinants (ID). Through an extensive bibliometric analysis and knowledge mapping, we explore intellectual structures, emerging trends, research hotspots, and future prospects in the field from 1990 to December 2022. Additionally, we focus on identifying top research organizations, authors, collaboration patterns, and commonly used keywords to advance knowledge and awareness in this area.

A comprehensive retrieval strategy was employed to gather 2359 articles on ID from Web of Science, covering the period from 1990 to 2022. Utilizing CiteSpace as a visualization tool, we visually represent authors, institutions, and keywords. By examining knowledge maps using various indicators, we showcase the intellectual foundation and current research frontiers within the domain of ID.

Our findings reveal significant progress in academic research on ID over the past three decades, with a substantial number of 2359 published articles in the field. This signifies considerable advancement in exploring ID. The analysis of the co-authorship network presents a network of 406 authors represented as nodes and 112 collaborative interactions as links. The network's density indicates that only a minute 0.14% of the potential connections in the ID network have been established, highlighting the need for more cohesive and extensive global collaborations in this field.

This paper's originality lies in its temporal and dynamic examination of the past thirty years, utilizing CiteSpace for co-citation and co-occurrence network analysis. Additionally, the scientometric analysis reveals key co-occurring keywords, providing insights into the conceptual characteristics within the research field.

The study aims to present an agent-based simulation model (ABM) for exploring interorganizational coordination scenarios in local disaster preparedness. This approach includes local actors and logistical processes as agents to compare various strategic coordination mechanisms.

The ABM model, developed in the Latin American context, specifically focuses on a case study of Colombia. Three coordination mechanisms (centralized, decentralized and cluster-type) have been evaluated using three performance indicators: effectiveness, efficiency and flexibility.

Simulation results show that the decentralized scenario outperforms in terms of efficiency and flexibility. On the contrary, the centralized and cluster-type scenarios demonstrate higher effectiveness, achieving a greater percentage of requirements coverage during the disaster preparedness stage. The ABM approach effectively evaluates strategical coordination mechanisms based on the analyzed performance indicators.

This study has limitations due to the application of results to a single real case. In addition, the focus of the study is primarily on a specific type of disaster, specifically hydrometeorological events such as flash floods, torrential rains and landslides. Moreover, the scope of decision-making is restricted to key actors involved in local-level disaster management within a municipality.

The proposed ABM model has the potential as a decision-making tool for policies and local coordination schemes for future disasters. The simulation tool could also explore diverse geographical scenarios and disaster types, demonstrating its versatility and broader applicability for further insights and recommendations.

The Multi-Stakeholder Recommendation System learns consumer and producer preferences to make fair and balanced recommendations. Exclusive consumer-focused studies have improved the recommendation accuracy but lack in addressing producers' priorities for promoting their diverse items to target consumers, resulting in minimal utility gain for producers. These techniques also neglect latent and implicit stakeholders' preferences across item categories. Hence, this study proposes a personalized diversity-based optimized multi-stakeholder recommendation system by developing the deep learning-based diversity personalization model and establishing the trade-off relationship among stakeholders.

The proposed methodology develops the deep autoencoder-based diversity personalization model to investigate the producers' latent interest in diversity. Next, this work builds the personalized diversity-based objective function by evaluating the diversity distribution of producers' preferences in different item categories. Next, this work builds the multi-stakeholder, multi-objective evolutionary algorithm to establish the accuracy-diversity trade-off among stakeholders.

The experimental and evaluation results over the Movie Lens 100K and 1M datasets demonstrate that the proposed models achieve the minimum average improvement of 40.81 and 32.67% over producers' utility and maximum improvement of 7.74 and 9.75% over the consumers' utility and successfully deliver the trade-off recommendations.

The proposed algorithm for measuring and personalizing producers' diversity-based preferences improves producers' exposure and reach to various users. Additionally, the trade-off recommendation solution generated by the proposed model ensures a balanced enhancement in both consumer and producer utilities.