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This paper aims to understand the impact of big data on the UAE audit profession. Mainly exploring whether the emergence of big data threatens the reliability of audit standards and whether audit standards need to be improved. Also, exploring the impact of big data on the collection of audit evidence.

Semistructured interviews were used to collect data, mainly targeting the audit-related workers of the Big Four and Non-Big Four audit firms in the UAE. Thematic analysis is adopted to analyze the original data, and the main factors affecting the audit standard and audit evidence collection.

This study found that the reliability of audit standards and the way audit evidence is collected can be affected by big data. It concludes that audit standards need to be improved and strengthened to include detailed essential elements associated with big data to ensure audit reliability, legitimacy and regularity. The results also identify the impact of big data on audit evidence in terms of adequacy, appropriateness, authenticity, consistency and reliability, as well as the impact on the validity and completeness of evidence collection. The research highlights the importance of big data skills and knowledge education, the contribution and challenges of big data to auditing, and the use of big data in future auditing.

This research provides specific empirical evidence from both Big Four and Non-Big Four audit firms in the UAE, which is lacking in the literature on the use of big data technology by auditors to assist audit works in UAE. It may serve as a reference for other researchers or those interested in relevant research.

Leadership is a key factor that shapes an athlete’s development, also within team sports; most of this responsibility falls on the coaches. The purpose of this paper is to provide insight into the relationship between a coach’s reputation and athlete creativity as perceived by athletes within team sports.

The paper examined the reputational construct of coaches vis-a-vis athlete creativity. The researchers surveyed athletes from a variety of team sports and professional levels (N = 203). Structural equation modelling was utilised for testing the hypotheses.

Findings suggest that a coach’s reputation has a significant influence on the development of an athlete’s creativity. Coach reputation affects the creative development of an athlete, with knowledge sharing and openness to experiences being the principal means of influence.

Our study (1) examines the influence of a coach’s reputation on an athlete’s creativity, (2) tests the role of knowledge sharing in the influence on an athlete’s creativity and (3) considers openness to experiences in the development of an athlete’s creativity.

In the contemporary globalized sports industry, it is crucial for sport employees to cultivate an essential capability – cultural intelligence (CQ) – to excel in culturally diverse sport environments. The purpose of this study is to propose a comprehensive conceptual framework of sport employees' CQ for enhancing management practices in sport organizations.

By conducting a thorough literature review of relevant business and sport management literature, this research offers a synopsis of CQ and advocates for the advancement of a developed conceptual framework for sport employees' CQ (CQ-SE).

The conceptual framework of CQ-SE is proposed to facilitate employees’ effective integration into diverse environments within sport organizations. This framework identifies predictors that enhance sport employees’ CQ, moderating factors to provide deeper insights into these relationships and outcomes at individual, group and organizational levels. We additionally elaborate on the anticipated benefits for stakeholders, given the services provided by sport practitioners.

This study is one of the initial endeavors to conceptualize the concept of CQ for sport employees. This study contributes to the literature on sport organizational culture and human resource management by emphasizing the pivotal role of sport employees’ CQ in promoting greater inclusivity in sport organizations. We encourage sport management researchers to explore the application of CQ in sport contexts and empirically test the relationships proposed in this framework.