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In the contemporary globalized sports industry, it is crucial for sport employees to cultivate an essential capability – cultural intelligence (CQ) – to excel in culturally diverse sport environments. The purpose of this study is to propose a comprehensive conceptual framework of sport employees' CQ for enhancing management practices in sport organizations.

By conducting a thorough literature review of relevant business and sport management literature, this research offers a synopsis of CQ and advocates for the advancement of a developed conceptual framework for sport employees' CQ (CQ-SE).

The conceptual framework of CQ-SE is proposed to facilitate employees’ effective integration into diverse environments within sport organizations. This framework identifies predictors that enhance sport employees’ CQ, moderating factors to provide deeper insights into these relationships and outcomes at individual, group and organizational levels. We additionally elaborate on the anticipated benefits for stakeholders, given the services provided by sport practitioners.

This study is one of the initial endeavors to conceptualize the concept of CQ for sport employees. This study contributes to the literature on sport organizational culture and human resource management by emphasizing the pivotal role of sport employees’ CQ in promoting greater inclusivity in sport organizations. We encourage sport management researchers to explore the application of CQ in sport contexts and empirically test the relationships proposed in this framework.

This paper aims to examine how the allocation of audit hours to the year-round procedures, based on the risk of material misstatements in financial statements, impacts audit quality.

Using a data set on audit hours spent on year-round and year-end procedures, the authors build an empirical model for testing the effectiveness of year-round auditing of Korean public firms during the period of 2014–2018.

The initial tests do not show that proportionate increases in year-round procedures increase audit quality. However, after the authors control for the risk of material misstatements, the authors find that proportionate increases in year-round audit hours generally increase audit quality, except for high-risk firms where audit quality increases only as year-end hours proportionately increase. For high-risk firms, the results suggest that increases in year-round audit procedures occur at the cost of the essential year-end work. Similarly, except for high-risk firms, the authors find that the allocation of more audit effort to year-round procedures improves audit efficiency.

To the best of the authors’ knowledge, this study provides some of the first empirical evidence showing how a risk-based approach to allocating audit effort over the duration of an audit can impact audit quality and efficiency. Regulatory bodies, such as the International Auditing and Assurance Standards Board and Public Company Accounting Oversight Board, which consider the proper allocation of audit hours as a key audit quality indicator, should find the results useful.