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The purpose of this study is to examine the audit efficiency and timeliness of Big 4 auditors relative to non-Big 4 auditors, where audit efficiency is defined as the auditor’s ability to conduct an audit more quickly or with fewer resources while still achieving effective outcomes.

The authors use audit report lags (also referred to as audit delay) as a proxy for audit timeliness and efficiency, controlling for audit quality and audit fees (audit input). The authors use a propensity-score matching (PSM) approach to construct a pseudorandom sample in which each non-Big 4 client is matched with a similar Big 4 client based on their characteristics and audit quality, to control for potential endogeneity related to self-selection bias in this setting.

The authors find that non-Big 4 auditors are associated with shorter audit delays than Big 4 auditors. Additional analysis of the matched sample reveals that non-Big 4 auditors charge lower fees than Big 4 auditors do after controlling for the Big 4 premium. These findings do not support the notion that Big 4 auditors conduct audits more efficiently than non-Big 4 auditors do.

These results could be of interest to the management of public firms, audit committees, investors and regulators; provide valuable insights into the performance of audit firms in varying client environments; and contribute to a better understanding of audit timeliness and efficiency.

This study aims to investigate the effect of national culture (power distance, individualism, masculinity, uncertainty avoidance and long-term orientation) on audit report lag.

The authors use two econometric approaches (ordinary least squares (OLS) and quantile regression) using STATA software for a sample of 1,208 firm-year observations over the period of 2017–2018.

Using Hofstede’s (2001) cultural dimensions (power distance, individualism, masculinity, uncertainty avoidance and long-term orientation), the authors find that masculinity and long-term orientation are positively associated with audit report lag, while uncertainty avoidance is negatively associated with the same variable. Quantile regressions suggest that the adverse effect of masculinity on audit report lag is more prevailing for companies communicating companies' annual reports in a timely manner. Furthermore, the positive association between power distance and audit report lag exists only under tardy disclosure regime. Quantile regressions also confirm that the negative (positive) effect of uncertainty avoidance (long-term orientation) on audit report lag is maintained under different timely disclosure regime. Additional analysis conducted with respect to legal system shows that individualism becomes a significant predictor of audit delays with a significant negative effect for common law countries, while uncertainty avoidance has a positive effect on the same variable in civil law countries characterized by high level of discretion and secrecy.

The results of this study suggest that national culture as an informal institution may complement formal institutions (e.g. financial markets) in promoting timely disclosure. For instance, foreign investors may view high uncertainty avoidance scores, in common law emerging economies, as an indicator of transparency and timely disclosure.

This study adds to the extant literature a further understanding of the impact of cultural dimensions on timely disclosure, as proxied by, audit report lag. The use of quantile regression approach shows how different timely disclosure regime may affect the association between masculinity, power distance and audit report lag.

The purpose of this research is to investigate the importance and status of conditional accounting conservatism indicators and financial flexibility for the management of legal claims of the company during the outbreak of Corona.

The research method was implemented using statistical analysis in the SPSS environment. The participants of this research can be experts and specialists working in companies admitted to the stock exchange and expert professors in accounting fields; auditing; economy; financial engineering and financial management, categorized. The data related to the localization tool of research variables were collected by snowball sampling method in the summer of 2022.

One of the main results of the research is that based on the opinions and professional experience of experts and professionals working in companies admitted to the stock exchange and academic experts, within a range of seven, “The number of legal claims of the company with electronic businesses” under the title of the main indicator in the legal claims of the company in the outbreak of Corona from the importance dimension; “Exchange rate fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the functional dimension; “The number of legal claims of the company with government institutions” under the title of the main indicator in the company’s legal claims in the Corona outbreak from the functional dimension; “The company’s conservatism score” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak from the functional dimension; “oil price fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the importance dimension; and “type of industry based on total assets” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak was calculated from the importance dimension.

Although the previous literature has studied the direct correlation between accounting conservatism and financial flexibility, this work focuses on examining the direct association between accounting conservatism and financial flexibility in the post-Corona era and is carried out to resolve legal claims.

Foodborne illnesses are often attributed to food services such as restaurants and takeaways. This study aims to investigate consumers’ perceptions of regulatory food hygiene inspections of restaurants and takeaways in UK.

A cross-sectional online survey was conducted between November 2024 and March 2025, and 750 responses were received. Chi-square test was carried out to identify associations between demographic variables and checking of food hygiene rating or information. Ordered logistic regression was carried out to determine if demographics and eating out and/or takeaway consumption practices affect participants’ level of confidence in Local authorities (LA)’ (LAs) food hygiene inspections of restaurants and takeaways.

Females, individuals with food hypersensitivities, low-risk appetite, those who experienced food poisoning incidents and had reported food safety concerns to LA reported checking food hygiene rating or information more frequently. Our findings also revealed that participants who searched for food hygiene rating or information exhibited increased confidence in recent food hygiene inspections (less than a year).

LA should emphasise the importance of checking hygiene ratings or information before dining out or purchasing takeaways, especially for vulnerable groups. Although not mandatory, restaurants and takeaways in England and Scotland could make their hygiene ratings or information more visible and accessible to build public trust and encourage greater consumer engagement with food hygiene information. Additionally, public awareness on how food hygiene inspections are conducted and the factors influencing inspection schedules could further enhance consumer confidence in the inspection process.

This is the first study to explore the relationship between consumer perceptions of food hygiene inspection frequency and their confidence in LA’ inspection process. Our findings suggest that both perceived inspection frequency and food hygiene rating or information seeking behaviour can influence consumer confidence in LA’ food hygiene inspections.

The purpose of this paper is to explore flood-prone area residents' preferences of flood-resilient housing technologies (HTs), to understand the factors influencing their choices. Flood-resilient HTs can reduce damage and disruption at a household level, particularly in areas where large-scale community schemes are not available or feasible. People’s perception of floods and their preferences of flood-resilient HTs are among many very important factors influencing the adoption of these technologies. Therefore, these perceptions and preferences must be well understood before implementation of these technologies can occur. However, studies on these two important factors are lacking in literature, particularly in the sub-Saharan African context.

Nigerian residents’ preferences of flood-resilient HTs were explored by focusing on five frequently flooded areas around the Niger and Benue river basins in Kogi State, Nigeria. Thirty-eight chat, video and voice call interviews were conducted with participants across five case study areas: Lokoja, Idah, Bassa, Ajaokuta and Koton Karifi. The interviews, informed through an illustrated brochure, covered residents’ experiences and perceptions of floods. This was done to gain an understanding of the factors influencing the choice of flood-resilient HTs adopted and those preferred.

This study confirms that residents in these five focus areas show similar characteristics to other floodplain residents as encapsulated in protection motivation theory. The flood-resilient HTs discussed in this study include flood-avoidance, flood-recoverability and flood-resistance strategies, as well as neighbourhood-scale approaches. Flood-resistance and flood-recoverability strategies rated highly in terms of suitability and envisaged efficiency in mitigating flooding in Kogi State. Although the measures were mostly agreed to be potentially effective and successful on a household scale, there were concerns as to flood mitigation on a neighbourhood scale.

Pre-existing flood-resilient HTs were not extensively discussed in the literature review but were included to have a sense of the participants’ mitigation behaviour, as well as their potential to adopt (or not) new measures after adopting previous ones.

The results provide supporting evidence of the factors influencing the choice of and/or intention to adopt flood-resilient HTs, highlighted in literature. Results also contribute to literature by providing further insight into flood-resilient measures already adopted by residents, as well as their preferred HTs from the options presented. The implications of these findings and methodological considerations in this research are fully discussed in this paper.

Flood preparedness and response from the perspective of community engagement mechanisms have been studied in scholarly articles. However, the differences in flood mitigation may expose social and behavioural challenges to learn from. This study aimed to demonstrate how text mining can be applied in prioritising existing contexts in community-based and government flood mitigation and management strategies.

This investigation mined the semantics researchers ascribed to flood disasters and community responses from 2001 to 2022 peer-reviewed publications. Text mining was used to derive frequently used terms from over 15 publications in the Scopus database and Google Scholar search engine after an initial output of 268 peer-reviewed publications. The text-mining process applied the topic modelling analyses on the 15 publications using the R studio application.

Topic modelling applied through text mining clustered four (4) themes. The themes that emerged from the topic modelling process were building adaptation to flooding, climate change and resilient communities, urban infrastructure and community preparedness and research output for flood risk and community response. The themes were supported with geographical flood risk and community mitigation contexts from the USA, India and Nigeria to provide a broader perspective.

This study exposed the deficiency of “communication, teamwork, responsibility and lessons” as focal themes of flood disaster management and response research. The divergence in flood mitigation in developing nations as compared with developed nations can be bridged through improved government policies, technologies and community engagement.