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This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of c between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

This work aims to demonstrate the feasibility of fully preserving the historical heritage at the same time reordering the cities and their traffic.

This paper describes the sustainable solution designed for the landscape change required and to maintain the bridge integrity by excavating under the pier with the maintenance of traffic during its execution.

It is concluded that the elimination of urban motorways on the surface often leads to the excavation of tunnels under the existing buildings, with little coverage in most of them. This complicates the implementation of burials in cities with an important historical heritage, which must be given conservation priority in the choice of technical solutions.

The Segovia Bridge over the Manzanares River, the oldest bridge in Madrid, was built in the 16th century. With the burial of the M-30 motorway, it has been necessary to build a tunnel immediately under one of the bridge piers, practically without lining between the foundations and the upper slab of the tunnel.

The purpose of this study is to explore the relationship between gender inequality and energy poverty in Southeast Asian countries from 2000 to 2020. The study aims to assess the long-term impact of gender inequality on energy poverty by considering factors such as per capita gross domestic production (GDP), population growth and gross capital formation. By analyzing these variables, the research seeks to shed light on the disproportionate burden women face in energy-poor regions and to provide insights into how addressing energy poverty can promote gender equality and sustainable development in the region.

This study uses a dynamic generalized method of moments (GMM) model to analyze the long-term cointegration between gender inequality and energy poverty in Southeast Asian countries. The data, sourced from World Data Indicators, spans from 2000 to 2020, including variables such as GDP, population growth and gross capital formation. Proxy measures for energy poverty and gender inequality were developed using access to electricity, clean cooking technologies and female employment statistics. Stationarity tests and cointegration analyses were conducted to ensure the validity of the results, confirming the relationships among the variables for the region studied.

The study finds a significant positive relationship between gender inequality and energy poverty in Southeast Asian countries. Higher levels of gender inequality are associated with increased energy poverty, with women disproportionately affected due to reliance on traditional cooking methods. The dynamic GMM model confirms this long-term cointegration, showing that economic growth initially increases energy poverty but reduces it as nations invest in sustainable energy. Population growth has a negative association with energy poverty, suggesting that development and infrastructure improvements mitigate its effects. These findings highlight the need for gender-sensitive energy policies in the region.

This study offers a novel contribution by empirically examining the long-term relationship between gender inequality and energy poverty in Southeast Asian countries, an underexplored area in existing literature. Using a dynamic GMM approach, it highlights the disproportionate burden women face due to energy poverty, particularly through traditional cooking methods. The research provides valuable insights into how addressing energy poverty can promote gender equality, offering practical policy recommendations for sustainable development. Its findings serve as a foundation for policymakers to craft gender-sensitive energy interventions that enhance both social equity and economic growth in developing regions.

This study aims to compare the influence of origin types (country-of-origin – COO versus geographic indication – GI) and wine worlds (new versus old wine country – represented by Brazil and Italia, respectively) on the attitude of low-involvement Generation Z potential consumers from Brazil toward wine ads.

The authors conducted a two (COO vs GI) by two (New vs Old World) within-subject experimental design with 98 Brazilians from Generation Z. Latin square was used to systematically counterbalances the sequence in which participants were exposed to ads.

The results reveal that potential consumers’ attitudes are more positive when a COO is used in wine advertisements than when a GI is used. Besides, the consumers’ conative response is more positive when an Old World country (Italy) is used in wine ads than when New World country (Brazil) is used.

This study expands existing literature by showing that, in wine ads, COO information elicits more positive responses than GI. It also suggests a preference among potential consumers for Old over New World wines in purchase, recommendation and consumption decisions.

The wine advertisements for the market segment investigated should highlight the COO instead of geographical indication (GI). Besides, the authors point out the importance of promoting the concept of GI among low-involvement Generation Z potential consumers.

To the best of the authors’ knowledge, this is the first study to assess potential consumers’ attitudes toward wine ads, comparing COO and GI and determining which geographical cue elicits more positive consumer attitudes: origin types (COO vs GI) or wine worlds (Old vs New).