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This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

This study aims to explore the Facebook communication strategies of Spanish hospitals during health emergencies, focusing on their role in crisis management and public information dissemination.

Automatic topic modelling and deep learning sentiment analysis were applied to analyse 151,738 posts from 274 hospital Facebook pages (March 2020–Feb 2022). Regression analyses were used to explore the relationships between topics, sentiment scores and hospital characteristics.

The analysis revealed nine main topics, with the three most prevalent related to COVID-19: vaccine information, security measures and situational updates. This indicates that Spanish hospitals significantly relied on Facebook to manage the emergency. The communication strategies dynamically adapted to the intensity of the pandemic and varied across hospital types. Sentiment analysis showed a negative tone for posts about security measures and situational updates. These findings align with the Agenda-Setting Theory, suggesting that hospitals influenced public discourse. Vaccine information posts were more positive, resonating with the Uses and Gratifications Theory by fulfilling the audience’s need for reassurance and guidance.

Using replicable machine learning techniques, this study elucidates the communication strategies employed by Spanish hospitals to manage healthcare emergencies, such as the COVID-19 pandemic. It highlights factors that potentially influence these strategies and provides theoretical justifications for them. The variation in communication strategies on Facebook among different hospital categories underscores the imperative for stricter guidelines and regulations to guarantee consistent and reliable communication during emergencies. This research provides valuable insights for practitioners and policymakers aimed at developing effective health communication strategies on social media.