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The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload.

The authors conduct the study in the audit context of Norway and applied the Flesch reading ease scale to measure the readability levels of reported KAMs in the audit reports of companies listed on the Oslo Stock Exchange. Panel data estimation techniques are applied in estimating how partner tenure and workload are associated with the readability of KAMs. In addition, several robustness tests including different measures of KAMs readability and subsample analyses are performed.

The authors find that audit partner tenure and workload have significant associations with the level of KAMs readability. Specifically, the results show that the reported KAMs become more readable as the audit partner tenure increases but are less readable for partners with more workload. These results appear stronger in subsamples of KAMs typically noted to be more complex and associated with higher risks.

As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.

Excessive audit partner workload impairs KAMs readability.

As KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.

This case is used in Darden's required first-year course, “Strategic Thinking and Action.”

In 2015, Steve and Heidi Crandall, the founders of Devils Backbone Brewing, LLC (DBB), were looking back on eight years of unanticipated success and significant growth. DBB had created a destination, a brand, and beer that drew people from all over, and it was the largest craft brewery in its region. The entire community, not just loyal beer drinkers, had supported DBB. In addition to funding and zoning accommodations, so many local residents had built their own economic lives around what had been their “little brewery that could.”

But the success had brought challenges, specifically in terms of growth. DBB was consistently not meeting demand in its existing markets and was receiving complaints about out-of-stocks. The Crandalls and their team had to figure out how to grow with, or preferably ahead of, demand for DBB's product. Should DBB build further capacity despite an already exhausted line of credit? Should it employ a contract brewer despite the local authenticity concerns such a move might stir up? Or should it just keep trying to manage business within its existing footprint, comfortably serving its loyal customer base?

The intent of this practice briefing is to provide clarity on the role of market cycles in influencing property valuations at specific points in time. Market cycles are important to the valuation function as real estate cycles have been a critical underlying reason for the financial successes and failures of real estate investments throughout history.

This practice briefing is an overview of the role of the valuer/appraiser in decanting out market information and expectations from market comparables.

This briefing is a review of property valuation and proffers that connecting market cycles to valuation will capture a more expansive and inclusive world view that explicitly incorporates consideration of multiple factors that are reflected in market value.

Important implication of this research is that valuers be aware of how profoundly market cycles concepts and circumstances influence property values – and implement that knowledge in property valuation assignments.

This briefing considers the implications of using market cycles knowledge as a core resource for the property valuer. All involved in the property discipline must recognise that market cycles dramatically influence property values at any one point in time.

Societies, cultures, governments, business and places depend upon and have major stake in competent, responsible, informed decisions about properties and property interest. This research contributes to superior property practice – and therefore supports the interests of societies, cultures, governments, business and places.

This briefing provides guidance on how to interpret markets, market cycles and market information that feed into property pricing and market value.

Respectful co-production is one of the principles of ethical Indigenous research. However, this participatory approach has yet to be thoroughly discussed in social marketing. This study aims to provide reflections and recommendations for respectful co-production of research with Indigenous people in social marketing.

This study draws upon case study reflections and lessons learned from a research program respectfully co-produced with members of the Shipibo-Konibo Indigenous group of the Peruvian Amazon called the Comando Matico. The authors focus on the challenges and strategies for respectful co-production during different stages of the research process, including consultation, fieldwork and co-authoring articles. The authors foreground how their Comando Matico co researchers infused the research process with Shipibo knowledge.

The authors reflect on three recommendations concerning 1) respectful co-production, 2) power dynamics and 3) facilitating co-authorship. Social marketers interested in respectful co production of research with Indigenous people may need to adopt a flexible and practical approach that considers the characteristics of the context and Indigenous co-researchers.

This study contributes to the discussion about the importance of respectful co-production of research with Indigenous people to ensure it accounts for their needs and wants.

The purpose of this paper is to examine the influence of urban homeowners’ green perceived values (i.e. green functional, emotional, ecological and aesthetic values) on their greening behavioural intention. The study further tested the mediating role of green attitude in the relationship between the green perceived value dimensions and greening intention through the theoretical lens of the customer value theory (CVT) and the theory of planned behaviour (TPB).

A quantitative survey design was employed for this study. Empirical data were drawn from 501 households in Ghana using a purposive sampling technique. The hypothesized relationships were analysed using structural equation modelling.

The results of this study revealed that urban homeowners’ intention to adopt greening behaviour is directly influenced by their perception of green functional, ecological and aesthetic values. In addition, the study found that green attitude partially mediated the links between homeowners’ green functional, ecological and aesthetic values and their greening intention. Green emotional value on the other hand did not have a significant direct effect on homeowners’ greening intention. However, it had an indirect effect on greening intention through green attitude. Thus, we can conclude that green attitude fully mediated urban homeowners’ perception of green emotional value and their greening intention.

To the best of the authors’ knowledge, this study is among the first to attempt to integrate the CVT and the TPB to understand urban homeowners’ greening intention. The study which focuses on Ghana provides new insights into the pathway for promoting voluntary greening behaviour within a developing country

This paper aims to investigate how best to classify money laundering through online video games (i.e. virtual laundering). Currently, there is no taxonomy available for scholars and practitioners to refer to when discussing money laundering through online video games. Without a well-defined taxonomy it becomes difficult to reason through, formulate and implement effective regulatory measures, policies and security controls. As such, efforts to prevent and reduce virtual laundering incidence rates are hampered.

This paper proposes three mutually exclusive virtual laundering categorizations. However, instead of fixating on the processes undergirding individual instances of virtual laundering, it is argued that focusing on the initial locale of the illicit proceeds provides the appropriate framing within which to classify instances of virtual laundering. Thus, the act of classification becomes an ontological endeavour, rather than an attempt at elucidating an inherently varied process (as is common of the placement, layering and integration model).

A taxonomy is proposed that details three core virtual laundering processes. It is demonstrated how different virtual laundering categories have varied levels of associated risk, and thus, demand unique interventions.

To the best of the authors’ knowledge, this is the first taxonomy available in the knowledge base that systematically classifies instances of virtual laundering. The taxonomy is available for scholars and practitioners to use and apply when discussing how to regulate and formulate legislation, policies and appropriate security controls.

The purpose of this paper is to provide a scene-setting viewpoint that critically examines various diversity, equity and inclusion (DEI) blind spots within the field of international business (IB). These include issues such as social justice, intersectionality, de-colonization, the co-creation of inclusive research practices in indigenous spaces, social dialogue and the gap between DEI rhetoric and reality. An additional aim of the viewpoint is also to contextualise the discussion of DEI blind spots in terms of the six papers which make up the first part of a two-part special issue on DEI in IB".

The authors build on existing DEI overview works and comment on specific DEI blind spots. The authors also discuss the role of positionality as critical reflexive scholarship practice, which they see as an essential step in problematizing structural inequalities. The authors then discuss six specific areas where DEI blindspots persist within the IB literature and link their discussion to the six papers included in the first part of their DEI special issue.

Addressing the contradictions between the business and social justice cases for DEI requires addressing the ontological contradictions between the two perspectives through problematizing structural inequalities. A key contribution of the paper is also the discussion around positionality in DEI research and the relevance of positionality statements as part of critical reflexive scholarship in support of a socially just DEI research agenda.

The authors discuss the role DEI research plays and can play within the evolution of the IB discipline. The authors apply a critical management studies perspective to pervasive DEI issues, as well as engage with the topics in the special issue through a unique critical reflexive epistemology which includes their own positionality statements as guest editors and researchers. Their critical discussion and recommendations for future research serve as a kind of whetstone to sharpen IB’s DEI research tools and in turn for IB to help sharpen DEI research’s tools, supporting it to become more socially just.