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Audit committee members (ACMs) play a pivotal role in negotiating disputes between management and the external auditor concerning audit adjustments. Research suggests ACMs support the external auditor when audit adjustment conflicts arise. This study investigated the perceived effect of audit quality indicators (AQIs), through the mediating effect of affective reaction, on an ACM's recommendation for proposed audit adjustments. Audit firm tenure was examined as a moderating factor in both the effect of perceived AQIs on ACM's proposed adjustment and the relationship between perceived AQIs and affective reaction. Results suggested affective reactions created from perceptions of AQIs influence an ACM's decision-making. Audit firm tenure was found to moderate the relationship between perceptions of AQIs and affective reaction while not moderating the relationship between perceptions of AQIs and the ACM's proposed adjustment.

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

This chapter explores the critical role of sport in achieving the United Nations’ Sustainable Development Goals (SDGs) within the South Pacific context, focusing particularly on socio-economic and environmental challenges, with an emphasis on climate change action. We explored how sports, and education through sports, can contribute to climate action in Vanuatu and other Pacific Islands. Vanuatu serves as a case due to its shared vulnerabilities with many Pacific Islands, such as a small economy heavily dependent on climate-sensitive sectors like tourism and agriculture, reliance on natural resources for livelihoods, a young population and substantial foreign aid dependence. Additionally, Vanuatu has well established and accessible policies on sports, sustainable development, climate action and youth engagement. Given its climate vulnerability, Vanuatu places significant emphasis on sustainable development practices and policies. We examined the alignment between Vanuatu's sport policies and SDGs-related policies, underlining the necessity for policy coherence to harness sports as a force for sustainable development. This chapter serves as a valuable resource for scholars, policymakers and practitioners interested in the dynamic relationship between sport and the SDGs in the Pacific Islands, offering valuable insights and recommendations for harnessing sports as a tool for promoting sustainable development in this region.

The current research delves into how different cues in messages (such as argument quality, usefulness and informativeness) and cues related to the source (such as credibility and expertise) contribute to the perceived credibility of electronic word-of-mouth (eWOM). The investigation also explores whether source cues influence the overall impact of message cues.

This study synthesizes findings from 100 previous empirical works through the application of meta-analysis.

The outcomes affirm the presence of both systematic and heuristic processing, the additive effects of both message and source cues and the bias effects of source cues. Moreover, the study identifies a connection between eWOM credibility and behavioral intention. Expanding on this, the research discovers that users’ tendency to avoid uncertainty moderates the impact of message and source cues on their judgment of eWoM credibility.

The research contributes to the eWOM literature by providing a heuristic-systematic model of eWoM credibility judgments. It provides new insights for online sellers, who can benefit from eWoM by fostering potential buyers' behavioral intention to purchase.

Magnetic polarizability tensors (MPTs) provide an economical characterisation of conducting magnetic metallic objects and their spectral signature can aid in the solution of metal detection inverse problems, such as scrap metal sorting, searching for unexploded ordnance in areas of former conflict and security screening at event venues and transport hubs. In this work, the authors aim to discuss methods for efficiently building large dictionaries for classification approaches.

Previous work has established explicit formulae for MPT coefficients, underpinned by a rigorous mathematical theory. To assist with the efficient computation of MPTs at differing parameters and objects of interest, this work applies new observations about the way the MPT coefficients can be computed. Furthermore, the authors discuss discretisation strategies for hp-finite elements on meshes of unstructured tetrahedra combined with prismatic boundary layer elements for resolving thin skin depths and using an adaptive proper orthogonal decomposition (POD) reduced-order modelling methodology to accelerate computations for varying parameters.

The success of the proposed methodologies is demonstrated using a series of examples. A significant reduction in computational effort is observed across all examples. The authors identify and recommend a simple discretisation strategy and improved accuracy is obtained using adaptive POD.

The authors present novel computations, timings and error certificates of MPT characterisations of realistic objects made of magnetic materials. A novel postprocessing implementation is introduced and an adaptive POD algorithm is demonstrated.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

This study uses meta-analysis to examine the relationship between corporate sustainability reporting (CSR) and stock price crash risk (SPCR) and to discern the moderating effects of country-level institutional quality and cultural dimensions on this link.

The study used mean correlation coefficients to test the relationship between CSR and SPCR and meta-regressions to test the moderating effects. The analysis considers 65 effect sizes from 24 empirical studies.

The results showed that CSR reduces the chances of SPCR. The inverse relationship between CSR and SPCR is stronger in masculine, high power distance and long-term oriented cultures and is less pronounced in individualistic, uncertainty avoidance and indulgent cultures. The inverse relationship is also stronger in countries where high-quality institutions exist.

This study is based on correlation coefficient analysis and excludes studies publishing only regression results. Furthermore, it provides guidance to lessen SPCR. Findings suggest that such initiatives may mitigate the risk of stock price crashes for firms. Through meta-analysis, this research investigates the correlation between environmental, social and governance (ESG) disclosure and stock price crash occurrences, offering insights with significant implications for the European financial landscape and globally.

This is a pioneer meta-analysis that investigates the link between CSR and SPCR and the moderating effects of country-level institutional quality and cultural dimensions. Our study sheds light on the potential impact of promoting a sustainable and responsible business environment in Europe through comprehensive ESG disclosure under the Corporate Sustainability Reporting Directive (CSRD).

Increasing one's chances for early job attainment is a major motivation for accounting graduates. Accounting programs are often evaluated by the job attainment rates of their graduates. Therefore, it is important to understand the factors that affect the early job attainment of accounting graduates. This study provides insight into variables that influence job outcomes for accounting graduates. In particular, our results demonstrate that gender, internship experience, grade point average (GPA), and transfer status each significantly impact the early employment of accounting students. Further, the relationships between gender and job attainment, as well as GPA and job attainment, are partially mediated through internship experience. This suggests that gender and GPA not only impact job outcomes directly but also impact job outcomes through their effect on internship attainment. The findings could help accounting programs better prepare, advise, and assist future students in their academic activities, thereby improving students' chances of early accounting job attainment.

Due to advances in both software and hardware, obsolescence risk refers to the fear that a product will soon become obsolete, which can be very high for technological products such as smartwatches or smartphones. Drawing on the perceived risk theory and innovation resistance, this study examines the effects of different obsolescence risks on consumer resistance to smartwatches.

A sequential explanatory approach using a mixed method was adopted in this study. In Study 1, we conducted semi-structured and in-depth face-to-face interviews with 16 individuals to identify the most important obsolescence risks affecting consumers’ resistance to smartwatches. This qualitative study develops a novel theoretical model based on interpretive results, including technological, economic, functional, and aesthetic obsolescence risks. In Study 2, we tested our theoretical model by applying partial least-squares structural equation modeling to a sample of 298 smartwatch users.

The results show that consumer resistance to smartwatches is affected by technological, economic, functional, and aesthetic obsolescence risks.

Although most extant studies have focused on the factors influencing the adoption and use of consumer electronics, little is known about the role of obsolescence risk in consumers’ resistance to these products.

This study aims to explore the relationship between social class and sports following in the United States, addressing a gap in research that has largely overlooked spectator sports in sociocultural analyses. The paper seeks to be an expanded update on previous work focusing on how socioeconomic factors such as income and education interact with sports engagement.

Employing 2023 national survey data from the United States, this study analyzes the following of 31 different spectator sports in relation to income and education. The methods include the use of Cramer’s V statistic to assess associations between sports following and socioeconomic variables and multiple logistic regression analysis to understand the relative predictive power of these variables on sports following.

The study reveals significant socioeconomic associations in sports consumption patterns in American society, with higher income and education levels generally predicting an increased likelihood of following a wide range of sports. Notably, international soccer leagues like the English Premier League and La Liga showed the strongest associations with higher socioeconomic status, suggesting their following might serve as particularly potent markers of sociocultural distinction.

This research provides a contemporary empirical update to the study of social class and spectator sports in the US, expanding the understanding of the evolving landscape of sports consumption and its socioeconomic connections. It underscores the importance of considering sports following as a vital aspect of cultural engagement, reflecting and reproducing broader socioeconomic stratifications. The findings offer new insights into how factors of social class shape sports consumption today, highlighting the role of sports in the cultural life of different social classes in the US.