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This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

This paper aims to identify the risk factors that affect depression in students who sought psychological consultation during lockdown period in the health department at a university in Colombia.

The sample consisted of 33 students (12 men and 21 women) with a mean age of 21 ± 2.5 years during the COVID-19 lockdown in 2020. Convenience sampling was used. The beck depression inventory-II instrument and a sociodemographic questionnaire were used to determine levels of depression and associated risk factors. A Google Form was designed with the respective instruments and sent along with the informed consent by email.

The results indicated that the population is characterized by presenting a level of mild (24.2%), moderate (15.2%) and severe (21.2%) depression. Concerning the levels of depression and risk factors, a significant difference was found with a history of violence (p-value = 0.000), mainly during childhood and adolescence, as well as objection to psychological therapy, belonging to a medium–high socioeconomic stratum, lack of family support and recent significant losses coupled with the lockdown because of the pandemic, which increased symptoms of depression and suicidal ideation.

This research was conducted using Google Forms, which meant that some questionnaires were incomplete. In addition, this study did not count with the full participation of patients who attended psychological consultation.

Universities should generate programs for early detection of risk factors and prevention of depression in students, which could affect academic performance, school dropout, interpersonal relationships and trigger suicidal ideation. These results can also be applied to reducing family violence, which has increased since the pandemic, by improving students' family dynamics.

Because of the scarce research on this topic in Latin America, this study contributes to mental health in this population. The university becomes a fundamental scenario in which the ability to help students develop an adequate expression of emotions, positive coping strategies and sense of life as protective factors against depression can be enhanced.

This study aims to examine the economic consequences of the adoption of International Financial Reporting Standards (IFRS) in Saudi Arabia. More specifically, the study examines the impact of the mandatory adoption of IFRS on the accounting-based performance measures.

Data on study variables were obtained manually from the published financial statements of 67 of listed companies in the Saudi stock market during the period 2014–2019. The study addressed the research hypotheses by comparing the accounting-based performance measures computed under the Saudi accounting standards for three years (2014–2016) before the mandatory adoption of IFRS and the corresponding three years (2017–2019) after the mandatory adoption of IFRS. The Mann–Whitney U Test was used to investigate the significance of differences between the values of performance measures in the pre- and post-mandatory adoption periods.

The findings of the study revealed that there were no significant differences between the values of accounting-based performance measures related to the three performance categories (i.e. profitability, liquidity and leverage) in the post-mandatory adoption period (IFRS) compared to the values of these measures in the pre-mandatory adoption period (Saudi accounting standards).

The results of the study indicated that there is a good convergence between the Saudi accounting standards that were implemented before 2017 and the IFRS that began to be applied starting from 2017. This convergence resulted in a low significant impact of IFRS on the financial statements of companies and then on the accounting-based performance measures calculated from them. However, this study suffers from some limitations, the most important of which is the small sample size as a result of the small number of listed companies in the Saudi market during the study period.

Although the impact of the adoption of IFRS have always been a subject of intense research in developed countries, the study of the impact of the adoption of IFRS in developing countries still limited. This study contributes to the literature by examining the economic consequences of adopting IFRS in Saudi Arabia as one of developing countries.