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This chapter focuses on the international aspects of auditing in the context of the airline industry for the year 2018. This chapter finds that International Standards on Auditing have been widely adopted in the global context. This chapter also analyses several observations related to the composition of audit firms (Big 4 vs. non-Big 4), types of audit opinions, emphasis of matter, other matters, material uncertainty related to going-concern, and types of auditors (single or joint auditor). This chapter covers the frequency of the four elements of describing key audit matters (KAM) in the audit reports in the global and auditor context as well as the KAMs observed in the airline industry and classifies them as industry-specific KAMs and entity-specific KAMs. In addition, this chapter analyses the requirements of the expanded audit report of the UK which includes the declaration of materiality threshold and scope of the audit in connection with the materiality and KAMs considering UK and non-UK airlines.

This study aims to explore information-seeking anxiety (ISA) among undergraduate, postgraduate and PhD students at Dr Babasaheb Sawant Konkan Krishi Vidyapeeth, located in Dapoli, Distt. Ratnagiri, Maharashtra. The research focuses on evaluating the intensity of ISA, understanding its underlying causes and identifying potential strategies to reduce its effects, particularly within the context of an agricultural university.

This research intends to examine Information seeking anxiety (ISA) among undergraduate, postgraduate and PhD students at Dr Babasaheb Sawant Konkan Krishi Vidyapeeth located in Dapoli District, Ratnagiri, Maharashtra. This research intends to examine and investigate the intensity of ISA among students at an agriculture university, its root causes and possible methods to reduce its effects. The research adopts quantitative surveys with qualitative secondary sources to achieve a comprehensive understanding of ISA among students. A standardized scale was used as the primary data collection tool to assess participants’ levels of ISA. A total of 122 students participated in the study, completing the survey and providing valuable data for analysis.

The findings reveal a range of ISA levels among students, indicating the presence of varied information skills and abilities. This underscores the need for well-structured information literacy programs tailored to address these disparities. A significant gender-based difference in ISA was observed, with female students exhibiting lower anxiety levels in relation to “integrated elements 3” at a significance level of .05 (t = 1.327). Interestingly, the study found that the students' rural or urban backgrounds did not significantly impact their ISA levels. Additionally, various integrated elements within the information seeking anxiety scale were found to be interconnected, contributing to the overall anxiety experienced by students.

The study highlights the importance of designing and implementing targeted interventions to address ISA in academic settings. These findings suggest that tailored information literacy programs could be effective in reducing ISA among students. Future research could build on these results by examining ISA across different disciplines and institutions, thereby contributing to the development of broader, more generalized strategies for mitigating ISA in diverse educational contexts. Individuals may not accurately recall or report their anxiety levels, potentially affecting the study’s findings. This study’s findings may not be generalizable to all agriculture university users due to factors such as the specific university setting, student demographics and agricultural disciplines represented.

This study provides actionable insights for academic institutions, particularly agricultural universities, in developing targeted information literacy programs. These programs can be designed to address varying levels of ISA among students, enhancing their ability to effectively seek and use information. Additionally, understanding the gender differences in ISA can guide the creation of more inclusive resources and support systems, ultimately improving the overall academic experience and reducing anxiety-related barriers to learning.

The research highlights the broader societal impact of ISA, particularly how it can affect students’ academic success and overall well-being. By addressing ISA through tailored interventions, institutions can contribute to reducing educational inequalities, especially in rural and underrepresented communities. This can foster a more equitable learning environment where all students, regardless of their background, have the opportunity to thrive academically and socially.

This study contributes to the relatively underexplored area of ISA within the context of agricultural universities. By combining quantitative and qualitative approaches, the research offers a comprehensive understanding of ISA, its causes and potential solutions. The findings provide new insights into how gender and integrated elements of ISA influence anxiety levels, offering valuable contributions to the field of library and information science, particularly in specialized educational settings like agricultural universities.

This chapter describes how micro-locational factors affect international alliance formation. The authors focus specifically on the role of global cities, which are studied from a distance perspective. The authors argue that distances must be apprehended not at the country level but at the city level. The chapter is an attempt to provide a better understanding of the complex, multilevel factors that interact when firms select an alliance partner in a particular location. The authors take an explorative methodological approach through a configurational analysis of international alliances made by American companies in 2015. The main contribution is the proposition of a typology of micro-locational characteristics to help understand international alliance formation at a city level.

This paper aims to provide a maturity model for information security awareness (MMISA), based on the literature, expert interviews and feedback. In addition to developing the MMISA, the authors investigate the role of the three decisive factors that affect ISA maturity level: risk management mechanism, organizational structure and ISA.

The research methodology is a combined one; qualitative and quantitative methods were applied, including surveying the literature, interviews and developing a survey to collect quantitative data about decisive factors that affect ISA maturity level. The authors perform a variance-based partial least squares-structural equation modeling (PLS-SEM) investigation of the relationships between these factors.

The investigation of decisive factors of ISA maturity levels revealed that if the authors identify a strong risk assessment mechanism (through a documented methodology and reliable results), the authors can expect a high level of ISA. If there is a well-defined organizational structure with clear responsibilities, this supports the linking of a risk management mechanism with the level of ISA. The connection between organizational structure and ISA maturity level is supported by ISA activities: an increased level of awareness actions strengthens an organizational structure via the best practices learned by the staff.

The main contribution of the proposed MMISA model is that the model offers controls and audit evidence for maturity levels. Beyond that, the authors distinguish in the MMISA model controls supporting knowledge and controls supporting attitude, emphasizing that this is not enough to know what to do, but the proper attitude is required too. The authors didn't find any other ISA maturity model which has a similar feature. The contribution of the authors' work is that the authors provide a method for solving this complex measurement problem via the MMISA, which also offers direct guidance for the daily practices of organizations.

The purpose of this paper is to investigate the comment letters (CLs) in the standard-setting process of audits of less complex entities (LCEs). The objective is to gain insight into the overall picture of the CLs and to report on areas where comment providers agree or disagree with IAASB's Part 10.

A content analysis of 60 comment letter (CLs) was conducted to investigate the suggested additional Part 10 on audits of groups' financial statements in the proposed ISA for LCEs. Hence, this study examines three specific topics: (1) the views related to the use of the International Standard on Auditing (ISA) for LCEs for group audits in which component auditors are involved, (2) the proposed group-specific qualitative characteristics to describe the scope of group audits and, finally, (3) insights into the content of the proposed Part 10 and related conforming amendments. The Gioia method is used to provide a holistic approach to concept development of the arguments about the new Part 10.

The CLs stated that, while the proposed Part 10 has some weak points, it still provides a solid and practical structure within which to undertake an LCE group audit and a promising basis for further development. For instance, when discussing the improvements, the CLs stated that Part 10 should allow for more auditor judgment when determining when the involvement of component auditors renders a group audit complex. In addition, the CLs asserted that professional judgment should be engaged when considering the qualitative characteristics and the complexity of the group.

This study contributes to the very scarce research about the ISA for LCEs and the role of lobbying in shaping the audit standard-setting process.

The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board (IAASB). The IAASB has drafted a new, stand-alone standard for audits of LCEs’ financial statements.

The Gioia method is utilized to conduct the qualitative analysis. This enables the material to shine and provide a comprehensive picture of the important aspects of the comment letters about the International Standard on Auditing (ISA) for LCEs. A content analysis of the 145 comment letters is conducted to identify the extent of the support for and the arguments against the new, stand-alone draft standard for audits of LCEs’ financial statements. In addition, this study considers how the comment letters describe the respondents’ views on audit quality in relation to the new standard. Finally, the tone of the comment letters and audit quality arguments is investigated.

The findings provide a useful framework of the most frequently used arguments supporting and opposing the ISA for LCEs. Within the themes identified, a wide variety of issues and concerns are discussed. The results reveal that the arguments in the comment letters are contradictory. For instance, when discussing audit quality, those interest groups that perceived many positive opportunities in the adoption of the ISA for LCEs thought that the audit quality would increase. Conversely, those interest groups that were skeptical about the success of the ISA for LCEs argued that the audit quality could be compromised by the general prejudice that the ISA for LCEs might be perceived as a lower-quality audit with fewer procedures.

This paper is, to the best of the authors’ knowledge, the first to examine the content of comment letters in the context of a new, stand-alone standard for audits of LCEs. The international audience can utilize the results in the context of the widely discussed issue of reducing LCEs’ auditing obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying.

The purpose of this paper is to identify the different aspects of knowledge and how they associate with information security awareness (ISA). The paper also explores how ISA differs based on demographic characteristics.

Survey data was collected from 609 respondents in Malaysia.

The results show that increasing access to informal, multimedia learning mediums, declarative, schematic and strategic knowledge positively impacts an individual's ISA, whereas textual learning medium decreases the ISA. Respondents with different education levels significantly prefer different types of knowledge. Males learn better for ISA with schematic and strategic knowledge compared to females.

The research provides implications for governments and organizations in designing effective ISA campaigns.

Studies show that ISA is crucial in improving information systems policy compliance behavior. The literature has examined various topics ranging from the factors influencing the ISA to how ISA impacts information security behavior. However, there is a lack of study on how different aspects of knowledge impact ISA. This study identified various knowledge aspects from the literature and grouped them into the source, type of knowledge, emotion toward knowledge and learning medium.

The purpose of this paper is to measure the understandability of the illustrations provided by the International Federation of Accountants in terms of the structural features of international auditors’ reports with modified opinions.

Measurement of the legibility of reports illustrated by the revised ISA 705 and ISA 706. This paper discusses the compliance level of modified auditors’ reports with the linguistic rules.

It was found that the standardized illustrations of modified reports are not fully understandable by users of financial statements. The illustrations of modified auditors’ reports are not compliant with several linguistic rules.

This paper provides new original investigation about the linguistic features of illustrations provided by the ISA 705 and ISA 706. This paper discusses the level of unintelligibility of standardized auditors’ reports and the implications for stakeholders.

The purpose of this paper is to explore post‐international strategic alliance (ISA) establishment processes by exploring the interrelationships surrounding utilization as a resource coordinating activity, two communication dimensions (four communication factors) as the antecedents of utilization, and the implications of utilization for ISA performance.

Based on the mail and e‐mail surveys, the structural model is analyzed by using LISREL. The moderating effects of cultural sensitivity and host government interference on the relationship between utilization and international alliance performance are measured by a moderated multiple regression. The mediating effect of utilization is also examined.

Three of the four communication factors (all except for informal communication) affect the effective utilization of the resources contributed by each ISA partner. Utilization contributes to the achievement of each ISA partner's objectives. Utilization is also found to fully mediate the relationships between the three significant communication factors (formal, two‐way, and participative) and ISA performance.

The study suggests the practical and academic importance of implementing and researching the resource coordinating activities after an ISA has established to successfully manage ISA operation.

The concept of utilization is introduced and empirically tested to investigate the post‐formation alliance process and how the process affects ISA performance.

This study aims to investigate how external auditors properly classify the requirements of ISA 701 for key audit matters (KAM) compared with an emphasis of matter or other matters (EOM) in ISA 706 and going concern (GC) in ISAs 706 and 570. Such investigation is important to assess whether the explanatory matters included in ISAs 701, 706 and 570 are appropriate for external auditors so they can properly classify identified audit matters as either KAM, EOM or GC matters and considering the relationship among them.

The research used questionnaires sent to a sample of external auditors in five audit firms with international affiliations including two of the Big 4 audit firms. The Z-test for two proportions is conducted to assess whether external auditors were confused when interpreting the explanatory matters included in the ISAs.

The research suggests that the current ISA 701 explanations may not adequately help some auditors in their aim of properly identifying all KAM from among the different matters they reach during their audit. When classifying EOM and GC, most of the external auditors misclassified them as KAM.

This is a timely study. The results have implications for standard setters and regulators through revising the explanations included in the different audit reporting standards including ISA 701 and considering the relationships among them.

According to the authors’ knowledge, this study is considered among the first that surveyed the appropriateness of the explanations included in ISAs for KAM, EOM, GC and how auditors perceive such explanations when forming their opinion about their clients’ financial statements.