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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.

Digitalisation is a key driver of the Fourth Industrial Revolution (Industry 4.0) to better understand the opportunities and challenges pertaining to digital transformation; organisations adopt different approaches to dealing with digitisation. The purpose of this chapter is to explore the impact of Industry 4.0 on the procurement process re-engineering and its role within the area of supply chain management. Additionally, the research will examine barriers and challenges involved in the digitalisation of procurement and supply chains and how to overcome them. According to the findings, digitalisation of the procurement process can have several advantages, such as supporting complex decision-making processes and administrative tasks, focusing on strategic decisions and activities, transforming procurement into a strategic interface to support organisational efficiency, effectiveness and profitability and fostering the development of new business models. Furthermore, the study highlighted various influencing factors, challenges and the role of stakeholders impacting the digitalisation of procurement functions and supply chains.

This article endeavors to detail the outcomes of an exploratory investigation into the perceived attainment levels of complex thinking competencies among business students at a technological university in western Mexico. It seeks to examine and contrast the students' self-assessed development of this critical competency, along with its associated sub-competencies, throughout their academic tenure.

Our analysis focused on two distinct groups of students, one at the beginning of their academic journey and the other nearing its completion, to explore whether perceptions of competency development were equitable across genders. Utilizing multivariate descriptive statistical analysis, we were able to substantiate the existence of a gender gap in the perceived development of competencies.

While both male and female students showed improvement in their self-perceived competencies, the results indicate that women outperformed their male counterparts in the area of complex thinking and its associated sub-competencies by the conclusion of their degree programs.

The evidence suggests that there is a gender gap in the educational process for this group of students, highlighting the urgent need to minimise disparities in the perception between male and female business students about their competencies.

This article presents findings that pave the way for future research aimed at exploring strategies to narrow the gap in perceived competency achievement throughout the educational journey in business studies, considering how the environment and cultural elements can be determining factors in how students perceive their abilities and skills.

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.

Open innovation platform has become an effective field through which enterprises can acquire valuable knowledge for incremental and breakthrough innovation. However, as more entities join the innovation platform, the knowledge activities in the platform ecosystem are now facing higher complexity and vulnerability due to the differences in the knowledge demands as well as conflicting interest claims of participants. The lack of mature governance mechanisms has caused opportunistic behaviors like knowledge infringement, leakage and hiding, which seriously hinder the in-depth knowledge sharing and effective utilization. What’s more, the enthusiasm for collaborative innovation also reduced among multi-subjects. Therefore, the purpose of this study is to improve platform participants’ innovation ambidexterity under the guidance of scientific design of platform knowledge governance mechanisms through improved knowledge transformation processes.

Therefore, based on knowledge governance theory and knowledge transformation model (SECI, socialization-externalization-combination-internalization), the study explored the influence of relationship and contractual knowledge governance on the innovation ambidexterity of platform participants through the mediation effect of knowledge transformation. To better analyze complex causal relationships among variables and the chain multiple mediation effect, structural equation modeling is used, coupled with bootstrap analysis verification.

Platform contractual governance and relationship governance can positively influence the innovation ambidexterity of participants through knowledge trading and reuse, as well as through knowledge sharing and creation. The findings not only contribute to optimizing the effectiveness of knowledge activities on digital platforms but also provide empirical evidence and practical insights to support enterprises’ incremental and breakthrough innovation according to their own knowledge bases.

The findings offer valuable insights for providing decision-making guidance not only for platform-leading enterprises but also for individual and enterprise users on effectively using open innovation platforms to conduct knowledge seeking, trading or sharing and knowledge reuse or creation to enlarge the incremental innovation value and to trigger breakthrough innovation value in their product and technology developments.

Through diverse knowledge governance mechanisms, platform-leading enterprises do not only act as “economic agents” with private attributes to reduce knowledge asymmetry in the public trading market, diffuse knowledge broadly and mitigate cooperation costs to increase economic value; they also serve as “social actors” for multilateral participants to increase the cohesion of knowledge sharing and creation to provide sustainable knowledge fuel for the higher level of breakthrough innovation. Overall, knowledge arrangement efficiency can be optimized, and breakthrough innovation value can be activated in a well-governed platform, gradually escaping the diminishing marginal benefits of exploitative innovation.

This study has extended the views of the knowledge transformation model under the platform context and proposed dualistic knowledge transformation pathways, named “tacit knowledge socialization” and “explicit knowledge combination,” respectively. Besides, it discovered that under the contractual and relationship knowledge governance mechanisms’ guiding, participants in open innovation platforms may choose different knowledge searching and exchange ways according to their knowledge needs and thus trigger the different knowledge transform process. Then, “tacit knowledge socialization” transformation can show larger positive impact on breakthrough innovation, while “explicit knowledge combination” transformation makes larger impact on incremental innovation.

While innovative building materials (IBM) have emerged as a promising solution for addressing the global construction industry’s environmental, economic and social challenges, their adoption is plagued with increasing challenges in the Nigerian construction industry (NCI). To provide practical strategies to overcome the present IBM challenges in the NCI, the barriers that hinder its successful adoption need detailed investigation. Consequently, this study examines the barriers that affect the adoption of IBM for sustainable construction (SC) in the NCI.

A quantitative research approach was used to obtain primary data from 282 construction professionals, viz. architects, builders, engineers and quantity surveyors, via a closed-ended questionnaire survey. Data were analysed using a mean item score (descriptive analysis) and exploratory factor analysis (inferential analysis).

The study revealed the top five most significant barriers to IBM adoption in the NCI. These barriers include lack of awareness and knowledge, learning/training period, cost and economic viability, lack of qualified staff and lack of end-user involvement. Factor analysis revealed five components of barriers: resource and policy-related barriers, perception and cultural-related barriers, organisational-related barriers, awareness and market-related barriers and resistance and stakeholder engagement-related barriers.

The findings of this study have several practical implications for construction professionals, policymakers and other stakeholders in Nigeria. The study highlights the need for increased awareness and technical expertise to promote the adoption of IBM in the NCI. The study also recommends several practical strategies for overcoming the barriers to IBM adoption and promoting SC practices in Nigeria, such as fostering a positive perception of sustainable concepts, fostering stakeholder support and involvement and promoting a more conducive environment for adopting sustainable practices. The implication of this study transcends the local context, offering a model for other countries to consider, thereby contributing to a global shift towards sustainable construction practices.

The findings highlight the critical role of societal attitudes and awareness in adopting IBM, suggesting the need for educational and awareness programmes to shift public and organisational perception. This shows the importance of cultural change and societal readiness to embrace sustainable construction practices.

This study contributes significantly to knowledge of the barriers to adopting IBM for SC in NCI. Findings from the study will inform policymakers, industry professionals and other stakeholders about the key barriers that require attention and intervention, facilitating the initiatives to overcome these barriers effectively.

Universities face challenges due to the absence of artificial intelligence (AI) integration in entrepreneurship education (EE) and its incubation centers for young startups. Making a business plan for their innovative enterprises, which includes market analysis, financial projections, marketing strategy and an operations plan, are a few of the toughest tasks they may face. Aspiring students can make it simple to launch their dream business by integrating AI tools. Hence, this study aims to conduct a systematic literature review (SLR) to examine the global trend of the transformation of EE with AI and determine the necessity of integrating AI in university incubation centers as a potential future research direction.

In this study, the authors conducted an SLR method to investigate the transformation of EE with AI. This review employed a bibliometric analysis covering the period of 1993–2023 and utilized articles published in scientific journals available in the SCOPUS database as our data source.

There is an enormous potential for research on EE using cutting-edge AI in developed and developing nations. There is a lack of studies exploring AI integration into university incubation centers. Hence, there are possible future directions for research into integrating AI into university incubation centers using cutting-edge tools like chatbots, ChatGPT, ChatGen and other AI that will help to develop a comprehensive business plan for students aspiring entrepreneurial venture startups.

The study’s research was limited using the Scopus database’s core collection, which may ignore other significant research articles. Therefore, the study’s scope can be constrained due to the narrow search parameters. The study, however, tries to establish the importance of its research by offering a thorough review and evaluation of AI in EE.

There is significance of incorporating AI into EE to foster an EE culture and realize its potential benefits. To transform incubation centers and promote aspirant entrepreneurs in the fourth industrial revolution (4IR), higher education institutions (HEIs) should strategically adopt AI.

This study presents a novel viewpoint by investigating the distinction in AI perception and usage among educators, advocating the incorporation of AI in university incubation centers to help entrepreneurial students. It contributes uniqueness and innovative approaches to early startup issues in EE.

This study aims to investigate how disclosures through different communication media were used by the Australian mining company Rio Tinto to manage its reputation after the Juukan Gorge Cave Blast.

Case study research was used with a focus on a single case, Rio Tinto and the Juukan Gorge incident. Data on sustainability disclosures were collected from Rio Tinto’s website, corporate reports and social media platforms (Facebook, X and LinkedIn) for the 2020 and 2021 periods. Gioia methodology was applied to analyse disclosure strategies and an extended Reputation Risk Management (RRM) framework was used as a conceptual lens.

The findings reveal a slow and inappropriate initial response from the company resulting in negative reputational consequences for the company’s senior executives. Although the company’s initial response was to avoid responsibility and mitigate offensiveness, it gradually accepted full responsibility and adopted reparation strategies such as corrective action, mortification and stakeholder engagement to rebuild its reputation. The temporal analysis suggests that Rio Tinto was “left behind” as a result of its initial response, limiting the effectiveness of its subsequent RRM strategies.

The findings of this study contribute to an improved understanding of communication strategies for managing a reputation crisis. The extended RRM framework developed in this study provides a comprehensive list of various disclosure strategies that can be used in future studies that analyse disclosure post an environmental or social incident.

The findings of the study provide insights into the effectiveness of different communication strategies when communicating to stakeholders with varied interests. This study highlights that the timing of the response is critical to restoring lost reputation and a slow response which emphasises financial stakeholders at the expense of the affected communities can be detrimental to RRM, no matter how well-intentioned subsequent strategies are.

This research focuses on a marginal stakeholder group, Indigenous people and communities. The findings offer insights to society into whether corporate strategies to manage a reputation crisis promote and support equity and inclusivity.

This study focuses on a community-based stakeholder, Indigenous groups, a context that has unique cultural intricacies and requires a transition beyond a corporate perspective on RRM.

The purpose of this paper is to examine community based, trauma informed to support refugee mental health and wellbeing, recognising that refugee status is met through forced displacement in which refugees have experience of personal human rights abuses and have survived atrocities in which family and community have been lost.

A co-production approach was taken to review existing literature and policy to produce a position statement on how to better meet the needs of people who experience mental distress who are refugees. The co-production was between refugee and mental health researchers and refugee representatives.

Understanding the mental health needs of refugees has conventionally focused on incidence of mental illness such as post-traumatic stress disorder and depression. If mental health and illness are understood as a continuum, diagnosis of mental illness indicates a significant problem, and furthermore access to services is predicated on risks associated with mental illness. When accessing mental health services, refugees have an added issue in a lack of communication availability and recognition of the trauma that they have survived.

In this paper, a different position is advocated, that understanding the mental health of refugees can be framed more effectively as a process of recovery from trauma that emerges during resettlement, and over a long period of time before people are able to talk about the trauma they experienced. Community-based responses that enable recovery from trauma are more readily able to meet the mental health and wellbeing needs of refugee communities.

This manuscript attempts to provide answers regarding questions such as whether or not it is legitimate to describe and characterise humanoid robots as legal entities and individuals. The purpose of this paper is an attempt to answer this question using philosophical principles.

This manuscript uses text analysis to investigate answers to this question by examining thoughts put forth by respected theorists, classical philosophers, and psychologists.

The text dives further into the concept that artificial intelligence (AI) systems deserve to have their own unique identities, highlighting the significance of building a relationship with them that is meaningful. This is due to the fact that, just as every star in the sky at night radiates with its own special brightness, our AI counterparts should likewise vibrate with individuality. This will allow them to build connections that shed light on the human experience that we all share.

The purpose of this study is to demonstrate that AI robots are not only lifeless things but rather the result of humans directing their psychological resources into something significant. This is a significant and innovative endeavour. This activity is noteworthy because it extends beyond individuals’ immediate surroundings.