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Auditing studies have shifted the research focus from the audit firm level to the individual audit partner level in recent years. Motivated by the call from Lennox and Wu (2018) to explore the effect of audit partners’ characteristics on audit quality in the US, this study aims to develop a new measure of engagement partner workload (EPW), which includes both the size and number of clients audited to test the effect of EPW on audit quality. This study also examines the moderating effect of the partner firm size on audit quality.

To test the effect of the EPW on audit quality, this study runs multivariate regressions of EPW on each specific client’s discretionary accruals and audit report delays. This study also runs a logistic regression of EPW on clients’ probability of having small profit increases to meet performance benchmarks.

Results of the hypotheses show that partner workload is positively related to audit quality. The results indicate that partners with larger, but fewer, clients conduct higher quality audits. Further analysis indicates that the relationship between partner workload and audit quality only holds for partners from the non-Big 4 firms.

This study contributes to the literatures of both audit quality and audit partner characteristics, and the results complement initial research aimed at identifying US partner-related characteristics that influence audit quality.

This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services.

In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are influenced by their client's (or company's) role as the buyer or seller in an acquisition setting.

External auditors assessed the likelihood of inventory obsolescence objectively, regardless of their consulting role in the acquisition setting. Internal auditors assessed the likelihood of inventory obsolescence as higher when consulting for the buyer than when consulting for the seller, consistent with the supposition that the buyer would prefer to write-down inventory and negotiate a lower purchase price, whereas the seller would prefer the inventory not be written down.

From a regulatory perspective, external auditors may be relying too much on the work of internal auditors if internal auditors' lack of objectivity as consultants extends to their assurance role.

This paper extends prior research in the area of internal and external auditor objectivity and is the first paper to include both subject groups in the same experiment. It also addresses the current policy issues that may have a significant effect on audit quality and auditor liability.

The progress of initiatives concerned with implementing evaluated clinical research (such as evidence based medicine and clinical effectiveness) is dependent on the way individual health professionals actually acquire, use and value clinical knowledge in routine practice. The findings of two research projects, the Value and EVINCE projects, are compared with studies of the consolidation and application of clinical knowledge in clinical decision making. The Value project was concerned with the ways in which information from NHS libraries might be used in present and future clinical decision making. EVINCE was a similar impact study for nursing professionals. Both studies confirmed the importance of personal clinical knowledge. Health information services need to use a variety of strategies and knowledge management skills to ensure that the evaluated research evidence is assimilated and implemented into practice.

Our study centered on activity-based workspaces (ABWs), unassigned open-plan configurations where users’ activities determine the workplace. These workspaces are conceived and shaped by accommodation professionals (APs) like managers and architects and are loaded with their ideas, ideals, norms and values; therefore, they are normative and hegemonic. Previous research has largely failed to consider how APs’ spatial conceptions materialize in the workplace. To address this omission, we adopted a narrative approach to study APs’ impact during the conceptualization stage.

The data were collected via a 10-year at-home ethnographic study at a Dutch university, including observations, interviews, documents and reports. Studying the researchers’ organization allowed for a longitudinal research approach and participative observations. The data focused on the narrative techniques of APs when establishing an ABW.

In introducing ABWs, APs resorted to two principal narrative strategies. Firstly, the ABW concept was lauded as a solution to a host of existing problems. Yet, in the face of shortcomings, lecturers were often blamed.

Despite the considerable influence of APs on both the physical layout of workspaces and the nature of academic labor, there is little insight into their conceptions of the academic workspace. Our research contributes a novel perspective by revealing how APs’ workspace conceptions drive the narratives that underpin the roll-out of ABWs and how they construct narratives of success and failure.

The purpose of this paper is to examine visitor management in the German-Swiss border area of the Lake Constance region. Taking a customer perspective, it determines the requirements for an application with the ability to optimize personal mobility.

A quantitative study and a survey of focus groups were conducted to identify movement patterns of different types of visitors and their requirements concerning the development of a visitor management application.

Visitors want an application that provides real-time forecasts of issues such as traffic, parking and queues and, at the same time, enables them to create a personal activity schedule based on this information.

Not every subsample reached a sufficient number of cases to yield representative results.

The results may lead to an optimization and management separation of mobility flows in the research area and be helpful to municipal planners, destination marketing organizations and visitors.

The German border cities of Konstanz, Radolfzell and Singen in the Lake Constance region need improved visitor management, mainly because of a high level of shopping tourism by Swiss visitors to Germany. In the Summer months, Lake Constance is also a popular destination for leisure tourists, which causes overtourism. For the first time, the results of this research presented here offer possible solutions, in particular by showing how a mobile application for visitors could defuse the situation.

The purpose of this study is to investigate the strategies used by Ciputra Film Festival organizers to package the festival as an inclusive festival. It will be revealed how film festivals serve as a means of collaboration for various Indonesian film communities.

This study was carried out using an exploratory method, a qualitative approach and an interpretive paradigm, in which researchers put themselves in the shoes of the participants.

According to the findings of the thematic analysis, the strategy for organizing the Ciputra Film Festival (from the beginning of planning to the end of the festival) promotes the values of diversity from each community. They promote the festival as a celebration of diversity as well as a collaboration among local film communities that reflect the characteristics of the Indonesian nation, which is indeed very diverse in terms of ethnicity, culture, social and political preferences. The local film community is active in all aspects of the festival, including consumption, production, political participation and social interaction.

The organization of the Ciputra Film Festival has attempted to be inclusive by uniting the interests of the local film community, local culture and the film business. However, some community aspirations and the existence of local cultural elements must continue to be prioritized so that participants and visitors get the best experience.

This study advances a discussion of inclusive film festival events that collaborate with as many local film communities as possible, with the goal of identifying specific practices of engaging local film communities that contribute to inclusivity.

Through a feminist lens, this study aims to provide insight into the ability of KPMG’s true value approach to include “the other” in the corporate value creation process and into its potential to introduce a more “multiple” form of accounting. Additionally, this study seeks to set up the true value approach within its broader social, economic and political context.

The study uses an interpretative analysis of KPMG’s document “A New Vision of Value; Connecting corporate and societal value creation”.

The KPMG document uses a language of fear of an external threat to promote its true value approach. It is suggested in this study that the concern of the KPMG approach is to include “the other” in their valuation model if it has an impact on corporate earnings. However, stakeholder actions or governmental regulations could be problematically attenuat by the document’s use of a language which suggests integration of “the other” and which might be perceived as socially progressive. It is argue that the increase in societal or environmental value set out in the KPMG document depends upon “excessive” commodity production which uses up scarce environmental resources.

The implication of this research is that the daunting problems of inequality and environmental destruction cannot be solved by initiatives such as the KMPG true value technology.

The paper argues that a feminine management or reporting framework would not need to fulfil the aim of managing the other in the sense of measurement and control, as it is not based on the fear of loss. It would instead be an approach of giving and caring. A feminine alternative, however, is difficult to express in phallogo-centric language. The ability to bring about change requires the capacity to understand the prevalent symbolic order and the willingness to challenge it.

The feminist perspective used in this paper to critically reflect on KPMG’s true value approach and the neo-liberal economy in which it is embedded aims to create public awareness of the prevalent phallocentric symbolic order. Recognising the invisible power of the symbolic order is essential to be able to see how the new “integrative” management and reporting approaches are only slight modifications of the existing management and reporting tools. The paper highlights that these “alternatives” create the impression that business is dealing with the greatest global threats and can potentially be used to silence critics.

This paper contributes to existing critiques of integrated or shared value approaches by taking a feminist view. Even though corporate claims of “win-win situations” (in which environmental degradation and inequality can be solved as business opportunities) have been critiqued in the literature, this study adopts a rather unusual perspective (in accounting). This approach argues that initiatives grounded in the phallogo-centric symbolic order are incapable of overcoming the current problems of our society; but they bear the risk of making the situation worse by creating a public impression that “someone is dealing appropriately with serious social and environmental issues”.

The purpose of this paper is to demonstrate that common method variance, specifically single-source bias, threatens the validity of a university-created student assessment of instructor instrument, suggesting that decisions made from these assessments are inherently flawed or skewed. Single-source bias leads to generalizations about assessments that might influence the ability of raters to separate multiple behaviors of an instructor.

Exploratory factor analysis, nested confirmatory factor analysis and within-and-between analysis are used to assess a university-developed, proprietary student assessment of instructor instrument to determine whether a hypothesized factor structure is identifiable. The instrument was developed over a three-year period by a university-mandated committee.

Findings suggest that common method variance, specifically single-source bias, resulted in the inability to identify hypothesized constructs statistically. Additional information is needed to identify valid instruments and an effective collection method for assessment.

Institutions are not guaranteed valid or useful instruments even if they invest significant time and resources to produce one. Without accurate instrumentation, there is insufficient information to assess constructs for teaching excellence. More valid measurement criteria can result from using multiple methods, altering collection times and educating students to distinguish multiple traits and behaviors of individual instructors more accurately.

This paper documents the three-year development of a university-wide student assessment of instructor instrument and carries development through to examining the psychometric properties and appropriateness of using this instrument to evaluate instructors.

The purpose of this study is to apply spatial theory to a review of the literature on activity-based working in higher education. Globally, the office concept of activity-based working (ABW) is increasingly implemented in higher education, and scholars contributed to developing empirical explanations of the effects of implementing ABW in higher education. However, the focus on theory building is limited, decreasing the predictability and the understanding of implementing ABW.

The authors developed a theoretical framework by categorizing the empirical findings of earlier accounts by integrating them with Lefebvre’s spatial theory. They conducted a systematic literature review of 21 studies published between 2008 and 2022 that reported on the phenomenon of ABW among higher-education employees.

It remains to be seen whether the implementation of the ABW in higher education is successful in terms of pre-defined goals. The studies investigating academic workplace concepts have led to inconsistent findings that lack an underlying framework. As the ABW concept fails to adequately support academics’ work processes, it is recommended that managers and architects consider their subjective perspectives about the use of space and take the time to understand the users’ fundamental values.

The authors integrated the selected studies with Lefebvre’s spatial theory, and this model includes three perspectives that can explain workers' experiences with ABW. This theoretical framework can assist researchers in gaining a deeper understanding of ABW and support practitioners in implementing it in higher education.