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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 study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

The purpose of this study is to model the relationship between quality of work life factors and turnover intention for auditors in Morocco.

The proposed research model gleaned from the literature is empirically tested using a structured questionnaire completed by 60 auditors working for Moroccan audit firms.

Tests results of partial least squares structural equation modelling provide evidence that “compensation and benefits” and “colleague support” have a significant negative impact on turnover intention while the “work–life balance,” “organizational prestige” and “workload pressure” are not predictive of turnover intention. Taken together, these results show that auditors are already aware of the work pressure they are under, and that adequate compensation and benefits and support from colleagues can alleviate and compensate this pressure.

This study adopted a non-previously tested research model, including quality of work life factors directly related to the auditing profession and their impact on turnover intention, examined in Morocco, which may provide new evidence to contemporary research conducted in developing countries with similar characteristics to the Moroccan auditing market.

This study analyzes the effects of cooperation on the relationship between intangible capital and competitive advantages.

This study takes the case of an information technology company in a cooperative network environment through distribution channels and uses a quantitative approach to obtain and analyze data. Data were collected using a questionnaire and analyzed using structural equation modeling.

The creation of competitive advantage for the company was facilitated by psychological capital and cooperation networks.

Our research reveals that cooperation networks mediate the relationship between intangible capital and competitive advantage, leading to moderate competitive leverage. This finding suggests that combining these dimensions can enhance future discussions on incorporating social capital as a third-order dimension in intellectual capital. Despite the rejection of psychological capital dimensions like optimism and persistence in the model, they still indicate critical success factors, which may be used in further research.

The purpose of this paper is to open a debate on the interrelationship between categorisation, labelling, disclosure and enforcement. The extant literature on the accounting reporting environment explores the provision of both mandated and voluntary disclosures. Often disclosure is defined in a less than rigorous manner, mislabelled, misclassified and uses a strict dichotomy that limits information fineness.

The authors advance a non-dichotomous continuum of disclosure from voluntary and innovative at one end of the spectrum, to mandatory at the other, that helps reduce mislabelling and miscategorisation.

Firms’ voluntary disclosures cannot be properly interpreted without reviewing their interrelationship with mandatory disclosures and vice versa. Definitions of voluntary disclosure that have been used in empirical studies are examined, including the mislabelling and misclassification of voluntary disclosures and the authors provide examples of truly voluntary and innovative disclosures by companies.

This paper constructs, and provides evidence consistent with, a reporting continuum rather than the dichotomous disclosure measure that dominates decades of prior literature.

This paper analyses how firm births and deaths are influenced by previous firm births and deaths in related and unrelated sectors. Competition and multiplier effects are used as the theoretical lens for this analysis.

This paper uses 2008–2016 Irish business demography data pertaining to 568 NACE 4-digit sectors within 20 NACE 1-digit industries across 34 Irish county and sub-county regions within 8 NUTS3 regions. A three-stage least squares (3SLS) estimation is used to analyse the impact of past firm deaths (births) on future firm births (deaths). The effect of relatedness on firm interrelationships is explicitly modelled and captured.

Findings indicate that the multiplier effect operates mostly through related sectors, while the competition effect operates mostly through unrelated sectors.

This paper's findings show that firm interrelationships are significantly influenced by the degree of relatedness between firms. The raw data used to calculate firm birth and death rates in this analysis are count data. Each new firm is measured the same as another regardless of differing features like size. Some research has shown that smaller firms have a greater propensity to create entrepreneurs (Parker, 2009). Thus, it is possible that the death of differently sized firms may contribute differently to multiplier effects where births induce further births. Future research could seek to examine this.

These findings have implications for policy initiatives concerned with increasing entrepreneurship. Some express concerns that public investment into entrepreneurship can lead to “crowding out” effects (Cumming and Johan, 2019), meaning that public investment into entrepreneurship could displace or reduce private investment into entrepreneurship (Audretsch and Fiedler, 2023; Zikou et al., 2017). This study’s findings indicate that using public investment to increase firm births could increase future firm births in related and unrelated sectors. However, more negative “crowding out” effects may also occur in unrelated sectors, meaning that public investment which stimulates firm births in a certain sector could induce firm deaths and crowd out entrepreneurship in unrelated sectors.

This paper is the first in the literature to explicitly account for the role of relatedness in firm interrelationships.

Intellectual capital (IC) and venture capital (VC) play an important role in enterprise development. While the literature has investigated the relationship between IC and the profitability of companies, the relationship among IC, VC and enterprise value (EV) is still not well understood.

Drawing insights from the literature, we develop a few testable hypotheses about the relationships among IC, VC and EV. Using the panel data of companies listed in the Chinese stock market from 2009 to 2019, we employ fixed-effects regression models to test these hypotheses.

We find that IC has a significant positive effect on long-term EV. VC is found to have a positive direct effect on long-term EV but has a negative direct effect when its moderating effect with IC is considered. To explain this finding, we develop a simple economic model and provide an over-investment perspective.

We believe this paper can shed light on pro-venture investment policies in China, as well as provide indications for similar policies around the world.

This study aims to investigate the impact of auditor industry specialization (AIS) on clients’ tax planning at the audit firm level and individual auditor level, respectively.

The study’s sample consists of 44,637 firm-year observations of Chinese firms listed on the Shenzhen and Shanghai Stock Exchanges during the period from 2002–2020. The data are collected from the Taiwan Economic Journal. Panel regression is used to test hypotheses. Additionally, a two-stage least squares model is used to address concerns about possible endogeneity.

The relationship between tax planning and AIS is significantly positive at the audit firm level, while it is significantly negative at the individual auditor level.

The authors use manually collected data to investigate the distinct impacts of two AIS metrics on tax planning: the number of clients and the scale of clients.