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This study examines the impact of audit partner tenure on Key Audit Matters (KAM) disclosures within Gulf Cooperation Council (GCC) countries. It explores how Hofstede’s cultural dimensions influence this relationship, elucidating the effect of cultural context on auditing practices.

Utilizing a sample of 456 non-financial firms in the GCC from 2016 to 2021, the study employs regression analyses to explore audit partner tenure's influence on KAM disclosures and the moderating effects of Hofstede's dimensions of power distance, individualism, masculinity and uncertainty avoidance. This affords a detailed examination of individual and cultural impacts on audit quality.

Results reveal a positive relationship between audit partner tenure and KAM disclosures, suggesting that firm-specific knowledge and industry expertise acquired over a long tenure may enhance auditors' ability to identify and report significant matters. Power distance and uncertainty avoidance amplify this effect, whereas individualism diminishes it. Masculinity does not yield significant results.

This study underscores the need for auditing standards to reflect the complex interplay of auditor tenure and cultural dynamics in the profession's global landscape.

This research contributes to the literature on audit quality by highlighting the formative role of individual auditors and cultural characteristics in KAM disclosure practices. It is among the first to quantitatively analyse the intersection of audit partner tenure and culture in the GCC. It provides valuable insights for regulators, practitioners and policymakers seeking to enhance audit practices across diverse cultural environments.

Online/Digital cultural heritage platforms have the potential to serve as empowering sites and tools for democratic participation, and for promoting social cohesion, acting as convergence points for diverse societal groups. They enable the gathering of multiple voices, including those of minorities and groups often marginalised in mainstream cultural heritage documentation. This research paper examines the ways in which these aspirations of cultural heritage platforms as meeting, learning and dialogic spaces for connecting and empowering online communities have been realised.

Using a qualitative design, interviews were conducted with users of New Zealand’s Auckland War Memorial Museum’s Online Cenotaph. Participants shared their experiences with the platform, perceptions of it as a collective social history resource and views on its role as a participatory space for online communities. They also discussed their expectations for its development as an online space for collective memorialisation.

Interviews revealed that users value Online Cenotaph for placing personal, publicly contributed memories and narratives alongside primary military sources. Participants expressed feelings of civic responsibility, social awareness and a sense of identity and connection through their use and contribution to this online commemorative space. The shift from a one-way flow of information from the Museum towards embracing public contribution embodying a high-trust approach, was a notable finding.

This research underscores the evolving role of museums and other GLAM institutions in recognising the importance of inclusivity, diversity and community participation. It provides insights into how digital cultural heritage social platforms can contribute towards these goals and promote social cohesion. This research is also a starting point for further studies on crowdsourcing and social Web activities on digital cultural heritage platforms as sites of community building through public participation and engagement in historical/cultural heritage narratives.

This study is a pilot study exploring the usefulness and ease of use of a prototype VR PetCPR system and discusses the possibility of using it to facilitate pet healthcare skills acquisition. The designed VR PetCPR training system aims to provide pet healthcare professionals with an inexpensive, accessible and reliable CPR training tool and refine their skills in a controlled and simulated environment.

The study was conducted in a one-day workshop. The workshop consisted of the morning section (Section A) and the afternoon section (Section B). Section A was the knowledge acquisition stage. Section B is the VR PetCPR stage. Trainees were then given 30 min to experience the VR PetCPR set. When trainees were ready, they were required to complete two trials of dog CPR practice. After the practice, trainees completed the questionnaire and reported their attitudes toward VR PetCPR practice.

Overall, trainees held positive attitudes toward the effectiveness and usefulness of the VR PetCPR. After practicing skills via VR CPR, over half of the trainees responded that the system is effective in helping them understand the essential knowledge (e.g. operation status, operation positions, etc.) of performing CPR skills on a 30-pound dog. A significantly positive attitude was reported on trainees’ perceptions toward the ease of use of practicing their chest compression skills with the PetCPR. The positive attitudes significantly outnumbered the negative attitudes on explicit instruction and guidance, accessibility, convenience in practice and straightforward interface.

From data collected from 16 animal hospitals in the United States, Europe and Australia with 709 cases, 147 dogs (28%) and 58 cats (30%) temporarily attained ROSC during CPR, and 14 dogs (3%) and four cats (2%) survived to hospital discharge. Training veterinary CPR techniques and implementing RECOVER guidelines still have a long way to go. However, recent virtual reality simulations for CPR training were mainly designed for human patients CPR (Issleib et al., 2021; Liu et al., 2022; Almousa et al., 2019; Wong et al., 2018). The VR PetCPR remains a missing puzzle in the current VR training designs.

This paper explores perceptions of entrepreneurship among educators from several disciplines, to understand the circumstances for embedded entrepreneurship education across the university.

This qualitative study is based on eight online focus-group interviews with 44 university educators from different departments. Their experience with entrepreneurship ranged from being unfamiliar with entrepreneurship to being experienced entrepreneurs and entrepreneurship educators. We used social identity theory to analyse the data by theoretical thematic analysis.

The results show that educators may take the positions of “entrepreneurial outsiders” or “entrepreneurial insiders”, depending on their perceptions of entrepreneurship, as well as their ability to articulate and teach entrepreneurship. This study finds that educators often see themselves as “entrepreneurial outsiders”, lacking the competence to teach entrepreneurship. The findings highlight the importance of inclusive entrepreneurship discourse and innovation culture for educators to experience and acknowledge their “entrepreneurial insiderness”; the importance of contextual adaptation when teaching entrepreneurship in different disciplines and the importance of educators being contextualisation-bearers in entrepreneurship education for their students, bridging disciplines and showing that multiple social identities may co-exist.

This paper bridges a gap in the literature by looking at the educators’ perspective on entrepreneurship. The development of the two concepts of “entrepreneurial outsiderness” and “entrepreneurial insiderness” serves as an original contribution to social identity theory and the conversation of entrepreneurial identity, expanding our understanding of the complexity of enablers and barriers to embedded entrepreneurship education.

The purpose of this study is to explore the association between total quality management (TQM) and green manufacturing practices (GMP).

The study used a rigorous methodology to investigate the association between TQM and GMP in small and medium-sized enterprises (SMEs) located in Bengaluru, India. A questionnaire method was used in this research. Data were collected from 448 participants working in SMEs in Bengaluru. Exploratory factor analysis, confirmatory factor analysis and Cronbach’s alpha values are used to validate the instrument, and the structural equation modelling (SEM) is used to check the relationship between TQM and green manufacturing.

SEM confirmed a significant and positive association among TQM and GMP. The identified factors within TQM, including customer focus (CF), human resource management, information and analysis, leadership styles, process management and strategic planning (SP), highlighted the multifaceted nature of TQM practices influencing green manufacturing. Factors identified within GMP included green management, green process and green production. These factors represent key dimensions in the adoption of environmentally accountable manufacturing practices.

The findings suggest that assimilating environmental sustainability into quality management frameworks, particularly in areas such as leadership, SP and CF, can catalyze the adoption of GMP initiatives in SMEs.

This study’s originality lies in its association of TQM and GMP in SMEs located in Bengaluru, India. The comprehensive validation process, identification of specific TQM and GMP factors and practical implications contribute to the unique insights presented, making it a distinctive contribution to the field.