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This study examines the sequential mediating role of employee organisational commitment (EOC) and innovation on the relationship between budgetary participation and competitive advantage. Data were collected from a mail survey questionnaire of 86 Australian organisations with PROCESS applied to analyse the data. The study's findings make a significant contribution to the budgetary participation and behavioural management literature and practice. Specifically, the study provides a theoretical insight into the role of an important employee behavioural factor, EOC and innovation in mediating the relationship between budgetary participation and competitive advantage. In particular, the findings inform practitioners that budgetary participation influences the EOC of employees and subsequently influence competitive advantage through exploratory innovation.

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.

The slow adoption of unmanned aerial vehicles (UAVs) in the construction industry, particularly in developing countries like Nigeria, underscores the need for a deeper understanding of the critical factors influencing their adoption. This study aims to identify these factors using the Technology-Organization-Environment (TOE) framework and address uncertainties in their prioritization through Fuzzy Synthetic Evaluation (FSE). The utility of this approach lies in its ability to provide construction organizations with actionable insights to enhance operational efficiency and competitiveness through effective UAV adoption.

A post-positivist philosophical stance was adopted, wherein quantitative data were gathered from construction professionals in Nigeria via a questionnaire survey. The collected data were analyzed using the Cronbach alpha test as a measure of internal consistency and the FSE test to synthesize critical drivers for the adoption of UAVs.

The study found that drivers related to technology and organization are the most critical drivers. This implies that variables related to technology and organization warrant a higher level of focus if UAVs are to continue gaining popularity within the construction industry. Additionally, this study identified that logistic management, construction monitoring and site surveying represent the most critical areas of UAV application within the construction industry.

The emphasis on technology and organizational drivers as critical factors suggests that construction companies should prioritize investments in technology infrastructure and cultivate an organizational culture that embraces innovation. This may involve providing training to construction professionals to enhance their technological skills and fostering a leadership culture that champions technology adoption.

This study introduces novelty by applying the TOE framework, which has received limited attention in UAV adoption studies within construction. Additionally, the use of FSE addresses uncertainties in prioritizing critical drivers, particularly relevant in developing countries facing unique technological challenges. By assigning priority to these factors, this research lays the groundwork for a more informed and strategic approach to UAV adoption.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of c between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

Audit firms have a strong historical tradition of professionalism, but they are also commercial entities. This study aims to investigate the relationship between auditor cash compensation and office-level financial performance.

This study uses proprietary compensation expense and financial performance data from audit offices in China. Using the ordinary least squares regressions, this study tests the association between per capita compensation and office-level financial outcomes.

This study provides evidence that audit offices offering higher compensation achieve more profitable performance, as reflected in increased market share, higher return on assets and greater operating profit margins. Mechanism tests suggest that reductions in auditor turnover, driven by compensation incentives, partially account for this performance improvement. Additional tests show that the benefits of compensation incentives are particularly pronounced in audit firms licensed to conduct listed firm audits or when accompanied by staff training and technical development. Furthermore, both partner-level and staff auditor compensation significantly enhance office-level financial performance. The results might be of interest to both practitioners and regulatory bodies.

To the best of the authors’ knowledge, this study is the first to examine the relationship between auditor cash compensation and audit-office profitability. The findings highlight important policy implications for audit firms seeking to retain high-caliber auditors and maximize their economic benefits through human capital investments, including compensation, education, training and technical development.

The purpose of this paper is to review existing research on burnout in the audit profession using the job demands-resources theory (JD-R) with attention to the post-COVID-19 era.

Consistent with prior studies, this paper adopts a systematic review methodology, incorporating a comprehensive synthesis of diverse archival materials. Using relevant keywords, the authors systematically retrieve papers on burnout from reputable databases, such as Google Scholar and Web of Science. Following rigorous selection criteria, the authors identified and analysed 43 academic and practitioner papers. Through this process, the authors contextualise the findings within the JD-R theory framework, which offers valuable insights into the interplay between job characteristics and burnout. Additionally, the authors explore the gender perspective, specifically examining the impact of work-home conflict on the burnout levels of female individuals. This dual focus enhances the understanding of burnout dynamics, considering both theoretical underpinnings and gender-specific experiences in the workplace.

The review reveals that lower-ranked accounting professionals face a greater risk of burnout compared to their higher-ranked counterparts. Additionally, female professionals tend to experience heightened levels of burnout, primarily attributed to work–home conflict, as they often shoulder more domestic and familial responsibilities than their male counterparts. Flexible working arrangements have been shown to mitigate burnout among auditors. However, the transition to remote work during the pandemic yielded mixed outcomes, with professionals exhibiting increased susceptibility to burnout symptoms in some cases.

The study provides new insights into the relevance of flexible work arrangements in the accounting profession in the post-COVID-19 era. The paper also makes suggestions for further research on burnout within the context of the accounting profession.

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

The purpose of this study is to model the relationship between quality of work life factors and turnover intention for auditors in Morocco.

The proposed research model gleaned from the literature is empirically tested using a structured questionnaire completed by 60 auditors working for Moroccan audit firms.

Tests results of partial least squares structural equation modelling provide evidence that “compensation and benefits” and “colleague support” have a significant negative impact on turnover intention while the “work–life balance,” “organizational prestige” and “workload pressure” are not predictive of turnover intention. Taken together, these results show that auditors are already aware of the work pressure they are under, and that adequate compensation and benefits and support from colleagues can alleviate and compensate this pressure.

This study adopted a non-previously tested research model, including quality of work life factors directly related to the auditing profession and their impact on turnover intention, examined in Morocco, which may provide new evidence to contemporary research conducted in developing countries with similar characteristics to the Moroccan auditing market.

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).

A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.

CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.

The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.

Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.

The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.