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This study examines the effects of firm-level collective bargaining agreements (CBAs) on workers’ welfare within Spanish firms, focusing on the trade-off between wage inequality and mean wage levels within firms. Results indicate that while firm-level CBAs contribute to increased intra-firm wage inequality, they also significantly enhance intra-firm average wage levels, with these positive effects being consistently observed across firm types and employee skill levels. Most notably, the increase in mean wages tends to offset the adverse effects associated with wage disparities, thereby leading to an overall improvement in workers’ welfare within firms. These findings provide crucial policy implications, advocating for tailored approaches in supporting effective collective bargaining practices that can foster equitable wage growth and enhance workers’ welfare, particularly in smaller firms and those employing low-skilled workers. Our results underscore the importance of firm-level negotiations in shaping equitable and prosperous labour market outcomes in contemporary economic settings.

Designing effective business analytics (BA) platforms that visualise data, provide deep insights and support data-driven decision-making is a challenging task. Understanding the elements shaping BA platform design is crucial for success. The purpose of this study is to explore the impact of visualisation on usability (UI) and user experience (UX) while emphasising the importance of insights understanding in BA platform design.

This paper presents a case study following a startup’s journey as it undergoes two redesign phases for its BA platform. A combination of quantitative and qualitative methods is used to assess UX/UI and insights understanding of the platform. Indicatively this included semi-structured interviews, observations, think-aloud techniques and surveys to monitor runtime per task, number of errors, users’ emotions and users’ understanding.

Our findings suggest that modifications in aesthetics and information visualisation positively influence overall usability, UX, and understanding of platform insights – a critical aspect for the success of the startup.

Our goal is not to make a methodological contribution, but to illustrate how companies, constrained by time and pressure, navigate platform changes without meticulous design and provide learnings on important elements while designing BA platforms.

This paper concludes with suggested methods for assessing BA platforms and recommends practical practices to follow. These practices include recommendations on important elements for BA platform users, such as navigation and interactivity, user control and personalisation, visual consistency and effective visualisation.

This study contributes to practice as it presents a real-life case and offers valuable insights for practitioners.

Labor-related risks resulting from layoffs may pique auditors’ scrutiny. Although previous research has enriched the understanding of the economic consequences of layoffs, the authors know relatively little about the relationship between layoffs and audit fees. This study aims to investigate whether auditors are concerned about corporate layoff events and their pricing decisions under the influence of the events.

This study examines the effect of layoff storms on audit fees using news reports from mainstream financial and economic media in China about layoffs in listed companies. Based on whether the company is reported to have layoffs by the media in a fiscal year, this study collects data on 204 layoff storms in A-share listed companies from 2008 to 2022. Then, this study uses propensity score matching to reduce the interference of basic company characteristics.

This study finds that audit fees are higher after firms experience layoff storms. Higher internal control quality and pay advantage in the industry weaken the positive relationship between layoff storms and audit fees, while higher political uncertainty strengthens this positive relationship. Further tests show that companies with proactive layoffs, persistent layoffs and media disclosures of layoff numbers face more audit fees, but the type of corporate response to the layoff does not influence audit pricing.

This study contributes to the literature on audit pricing and the economic consequences of layoffs by emphasizing the impact of labor-related risks on audit fees.