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The Audit and Accounting Firms (AAF) companies are of great importance as they audit companies in different sectors and report on their economic-financial situation. The academic literature has analysed these firms but has not gone as far as to review their economic and financial health. Therefore, this study aims to focus on the analysis of whether these companies are viable companies beyond the large firms, whether they generate profits from their activity or whether they tend to go bankrupt. In addition, the impact of COVID-19 has been studied, since it is questionable whether the effect on AAF has been negative or positive.

In order to answer the hypotheses put forward in this study, analysis of the profitability, liquidity and solvency situation of AAF considering their size and age, as well as the impact of the pandemic on this sector has been done. In total, 12,469 European companies are analysed. After the descriptive analysis of the companies by ratios, the Altman Z-score model is used as a methodology to assess whether they are bankruptcy-prone companies based on their characteristics.

The results of the analysis of the study have shown that these are companies of great importance to the European economy and that, depending on their characteristics, there are companies that may be closer to the risk of bankruptcy. This study is an essential contribution to the academic literature, public administration and the management of auditing and accounting firms.

To the best of the authors’ knowledge, this study is the first to analyse AAF at the European level with a panel data sample. The results obtained can be generalized and form the basis for future lines of research.

The purpose of this study is to examine knowledge management (KM) infrastructure and processes on automobile manufacturing firm innovative performance through the mediating role of agile project management (APM) practice.

The data collection involved purposive and convenience sampling techniques to gather information from 692 employees employed in various public and private automobile manufacturing firms operating in Pakistan. To test the hypothesis, data analysis was conducted using Smart PLS software version 4, using the partial least squares and structural equation modeling technique.

The result revealed that knowledge management infrastructure and processes has a positive and significant effect on firm innovative performance. Moreover, agile project management practices positively and significantly mediate the relationship between knowledge management infrastructure and processes and firm innovative performance.

The performance of high-tech automobile manufacturing firms can be enhanced by implementing agile project management practices, especially when stimulated by external factors such as innovation. In an increasingly dynamic environment, innovation acts as a favorable factor that amplifies the positive impact of agile methodologies on firm performance.

Researchers can use these findings to identify knowledge gaps that need to be addressed in future studies and understand how strategies relate to processes within the KM-APM framework. This study provides practitioners with insights on applying KM practices in an APM context to enhance knowledge performance. Practitioners can use the framework to plan KM activities that support corporate strategy across all organizational layers, ensuring the appropriate knowledge is conveyed at each level.

This study aims to assess the impact of determinants on the effectiveness of internal audit (IA) within the banking industry of Bangladesh.

The data was obtained through 152 survey questionnaires from a total of 43 privately owned and six state-owned commercial banks in Bangladesh. The analysis was conducted using structural equation modeling.

The findings demonstrate that the independence of internal auditors and the quality of IA substantially impact enhancing the efficiency of IA. On the other hand, the competence of internal auditors and management support in IA functions do not significantly impact the effectiveness of IA.

The study’s findings may have significant policy implications for the government, regulators, internal auditors, management committees and other stakeholders in establishing programmes to enhance the efficacy of IA as a component of banking audit management reforms.

This study makes three distinct contributions to the existing literature. Firstly, previous literature focused on the determinants affecting the external audit efficiency of the public companies and banking sectors in Bangladesh (Hasan, 2018; M. M. U. Reza, 2021). In this study, the author enhances the research by presenting empirical findings on the IA effectiveness of banks. Secondly, the author expands the research by incorporating both private and state-owned commercial banks as samples. Thirdly, the study is unique given that it investigates the effectiveness of IA in response to the recent financial scandals in the banking industry of Bangladesh (The Daily Star, 2023).

This study aims to determine whether knowledge creation processes (KCPs) – knowledge exchange and knowledge integration affect digital innovation (DI), including information technology (IT)-enabled capabilities (ITECs) as a mediator and absorptive capacity (AC) as a moderator.

With a survey data set of 390 employees from Pakistani software small- and medium-sized enterprises (SMEs), the current study employed Structural Equation Modeling (SEM) using Smart Partial Least Squares to estimate the structural relationships in the conceptual model.

The results confirm that KCPs – knowledge exchange and knowledge integration positively enhance software SME's DI; ITECs play a partial mediating role in the linkage between KCPs and DI; AC positively moderates the relationship between knowledge integration and ITECs, and ITECs and DI, while AC doesn’t moderate the relationship between knowledge exchange and ITECs. The AC positively moderates the mediating role of ITECs amongst KCPs (knowledge exchange and knowledge integration) and DI, respectively.

This research uniquely integrates the knowledge-based view and dynamic capability theory to present a comprehensive framework that explains the interdependencies between knowledge process, ITECs and AC in driving DI. This approach advances the understanding of how software SMEs can strengthen internal knowledge and IT resources to achieve superior innovation outcomes.

Achieving sustainability and sustainable performance has emerged as a critical area of focus for both academic research and practice. However, this pursuit faces challenges, particularly concerning the inadequacy of supply chain information. To address this issue, our study employs the organizational information processing theory to explore how adopting blockchain technology enables firms to learn from and collaborate with their supply chain partners, ultimately facilitating their sustainable performance even in the presence of organizational inertia.

Underpinned by the organizational information processing theory and drawing data from 220 manufacturing firms in China, we use structural equation modeling to test our conceptual model.

Our results demonstrate that blockchain technology adoption can significantly enhance sustainable performance. Furthermore, supply chain learning acts as a mediator between blockchain technology adoption and sustainable performance, while organizational inertia plays a negative moderating role between blockchain technology adoption and supply chain learning.

These findings extend the existing literature on blockchain technology adoption and supply chain management, offering novel insights into the pivotal role of blockchain in fostering supply chain learning and achieving sustainable performance. Our study provides valuable practical implications for managers seeking to leverage blockchain technology to enhance sustainability and facilitate organizational learning.

This study aims to investigate and test the impact of competitive priorities, in terms of quality, speed, dependability, flexibility, cost and patient engagement, on patient satisfaction with healthcare services. It considers patients’ rather than managers’ points of view to collect responses about competitive priorities.

This research employed a cross-sectional survey design to analyze a sample of customers through an empirical study of 488 patients in Qatar’s healthcare service context.

The confirmatory factor analysis results show that competitive priorities and engagement positively and significantly impact patient satisfaction.

Researchers can use this methodology to explore the role of competitive priorities in different service contexts and sectors. The researchers conducted the study in Qatar; therefore, the results are not generalizable to all healthcare sectors. However, regardless of geographic location, the research approach can be used in healthcare.

Managers can employ the developed scales to diagnose competitive priorities and improve customer service experiences.

The paper is original as it suggests using competitive priorities as a measurement tool for predicting patient satisfaction compared to prior research that mostly measured competitive priorities based on internal perspectives (managers’ perspectives). Further, this paper is original because it depends on the external perspective (customers’ perspective) for the competitive priorities for measuring patient satisfaction.

The present study investigates the customers' behavioural intention to use voice-based artificial intelligence (AI) to find the appropriate hotels and resorts in an emerging nation. This study determines the influences of information quality, system quality, privacy, and novelty value on attitude and behavioural intention to use voice-based artificial intelligence to obtain the appropriate information and find the location of the hotels and resorts.

This study used a purposive sampling method for collecting data from the respondents, who are customers of the hotels and resorts in Bangladesh. A self-administered survey questionnaire was used to obtain responses from 378 respondents. After collecting the data, the reliability and validity of the constructs and hypotheses were tested via partial least squares structural equation modelling (PLS-SEM).

The findings of the study indicate that information quality, system quality, privacy and novelty value have a positive and significant impact on attitude and behavioural intention to use voice-based AI assistant services in an emerging nation. However, system quality does not significantly influence behavioural intention to use voice-based AI assistant but it has an indirect significant influence on behavioural intention through the mediation effect of attitude.

The study’s findings provide essential guidelines for practitioners to understand the impacts of information quality, system quality, privacy, and novelty value on attitude and behavioural intention to use voice-based artificial intelligence to find the appropriate hotels and resorts to meet customers' needs and expectations.

This study contributes to the existing literature on technology adoption by highlighting the interconnectedness of various factors influencing users' behavioural intentions. The study’s focus on an emerging nation provides a valuable theoretical contribution. It highlights that user perceptions and attitudes towards technology adoption may differ from those in developed nations due to unique contextual factors.

This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence.

The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses.

The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The results also showed the BC improves the collection of sufficient and appropriate audit evidence when auditing AEs.

This study did not address all the risks associated with auditing AEs, including fraud, detection, sampling and nonsampling risks, and the procedures and tests for auditing AEs.

There are several implications of this research, including that it informs the revision of auditing standards and guidelines to correspond with successive technological changes, which subsequently clarify the roles and responsibilities of auditors, and the study findings will also cause changes to the design and form of audit procedures so as to obtain sufficient and appropriate audit evidence.

To the best of the authors’ knowledge, this study is considered the first of its kind that deals with the effects of audit client’s use of BC on audit AEs in the Middle East and North Africa region. This study also presented different sets of measures as proxies for measuring IR, CR and AE.

Online games are widely adopted electronic applications that facilitate flow experiences, which is a highly enjoyable experience for players, thus motivating further engagement in online gameplay. During gameplay, players set gaming goals, and they must make cognitive efforts to achieve these goals. However, we do not know how goal-setting and cognitive gaming elements (game complexity and game familiarity) create flow, indicating a research gap. To fill this gap, we use the cognitive gaming elements in the literature and the theoretical elements of goal-setting theory to build a model.

Conducting a large-scale online survey, we collect 3,491 responses from online game players and use structural equation modeling for data analysis.

We find that challenging goals, game complexity, game familiarity and telepresence are positively linked to player-perceived flow, explaining 45% of the variance. The new finding is that challenging goals can strengthen the link between game complexity and flow. We also find that telepresence can strengthen the link between game familiarity and flow.

Our study provides the novel insight that gaming goals and cognitive gaming elements can generate player-perceived flow. This insight can help game makers design gaming elements to accommodate players' cognitive efforts to achieve in-game goals, thus creating flow and effectively increasing players' game engagement.

The proliferation of big data analytics (BDA)-enabled tools and technologies has endowed organizations with the capacity to augment decision-making processes, optimize operational endeavors and foster innovation across diverse business domains. Consequently, BDA has been posited as a catalyst for enhanced customer relationship management, improved risk mitigation strategies and heightened operational efficiencies, all of which converge to augment overall firm performance. Thus, the purpose of this research is to introduce a conceptual framework aimed at explaining the influence of BDA capabilities on the performance of telecommunications firms in Pakistan. Additionally, it examines the potential mediating effect of talent capabilities and moderating effect of top management attitude on firm performance.

Data from a sample comprising 520 participants were collected via survey questionnaires. The study employed Partial Least Squares-Structural Equation Modeling to empirically evaluate the proposed model.

Results reveal a positive association between BDA technology and information capabilities with both BDA talent capabilities and firm performance. Furthermore, the analysis suggests that BDA talent capabilities mediate the relationship between BDA dynamic capabilities and firm performance, while top management attitude acts as a moderator, enhancing the relationship between BDA talent capabilities and firm performance.

There is a scarcity of research that has examined the relationship of BDA capabilities, top management attitude and firm performance. This study attempts to examine their interrelationships. First, it enhances the extant literature by elucidating the mediating role of BDA talent capabilities in the relationship between BDA technology and information capabilities and firm performance. Second, the study introduces a novel dimension by incorporating top management attitude as a moderator variable. This augmentation adds layers of complexity to comprehending BDA implementation dynamics, emphasizing leadership’s role in fostering an enabling environment for effective utilization of BDA capabilities.