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This paper presents an analysis of selected participants in a survey of Australian organisations’ approaches to business and information technology (IT) contingency planning. In particular, it examines the role of management in planning and setting priorities for contingency planning, especially in those organisations that have specified that IT is critical to the business operations. The survey was undertaken because there was a perception that coping with disaster is a much‐neglected aspect of management in Australia, and this analysis examines the underlying attitudes. The findings reveal that most organisations are inadequately prepared and fail to take the issue seriously. Business continuity is not rated as a high priority. Managers in the IT area are also expected to take the responsibility for contingency planning for the whole business.

The guest‐editors of the first Special Issue on E‐Collaboration provide an introduction to the issue. E‐collaboration is broadly defined as collaboration among individuals engaged in a common task using electronic technologies. A brief history of the evolution of e‐collaboration technologies is offered along with a discussion of research in the area. The paper concludes with a brief review of the contributions to the Special Issue and a look at one important future challenge for e‐collaboration researchers, the challenge of theoretical summarization.

This study investigates the association between the estimates of fair value and external auditor's fees.

Based on a sample of 32 Jordanian financial companies listed on the Amman Stock Exchange (ASE) over the period 2005–2018. We employ random effect models to test our hypothesis.

We found a positive relationship between audit fees and the proportion of fair value assets, which implies that external auditors are more likely to spend more effort for complex estimates, thereby increasing audit fees. We examined the relationship between audit fees and three levels of fair value inputs and found a positive relationship between the level of effort spent on assessment of higher uncertainty fair value inputs and audit fees. The findings are consistent with the expectation that more audit effort is required in a highly regulated environment due to the possibility of a higher cost of litigation.

The findings of this study could be beneficial for a number of users of financial information, such as investors, regulators, auditors. This group of users might consider the results of this study when they are using a company's financial information, and consequently, better able to make the right decisions.

Although prior studies have researched fair value, no study to date among developing countries has investigated its relationship with audit fees. This study, therefore, provides new empirical evidence that the complexity and risk of fair value estimates significantly influences auditors' motivation to expend additional effort, resulting in higher audit cost.

This study aims to examine the influence of the quality of voluntary disclosure (QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle East and North Africa (MENA) region.

Using a sample of 1,060 bank-year observations for the period 2006–2015, this paper developed a three-dimensional framework to measure the QVD, which considers the quantity, spread and usefulness of the information. Furthermore, this study examines the QVD-EM nexus using an ordinary least squares regression model. This technique is supplemented with conducting an instrumental variable regression model and a two-stage least squares model to overcome the potential occurrence of endogeneity problems.

The findings suggest that QVD is negatively attributed to EM in the context of MENA banks. The findings also confirm that the quality of financial reporting is enhanced by QVD dimensions that were considered in the framework, leading banks to less engagement in EM practices. In contrast, the influence of the quantity dimension (level) of the disclosed information has an insignificant impact on EM, while the spread and usefulness dimensions of VD are negatively and significantly associated with EM in the region.

Although the results are robust to various measurements and to the possible occurrence of endogeneity problems, there are a few limitations should be acknowledged, which provides opportunities for future research. For example, the sample size is relatively small due to data accessibility issues. Likewise, the findings of the research might not be appropriate for non-financial sectors. These limitations provide a good opportunity for future studies to expand on the research by covering other developing economies and, thereby, enriching the understanding offered by this study.

This study offers several implications for bank managers, academics and policymakers. Firstly, it may help managers to appreciate the function and the importance of QVD in mitigating EM. Secondly, for academics, the study provides suggestive evidence on the impact of QVD on EM; however, future research may need to consider the role of morality and ethical behaviour across different environments in reducing excessive risk-taking and constraining earnings manipulation. Finally, it provides insights for policymakers and regulators to develop a framework or guidance that can help banks in providing high-QVD in the context of developing economies.

The study distinctively develops an innovative measurement for QVD using a new multi-dimensional model. This paper also bring new evidence on QVD complexity and its impact on EM practice from an under-researched developing context, namely, the MENA region.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Building on the forms of immersion in computer games, this chapter argues that games, whether played alone or with others, require a level of engagement equal to that of immersive artworks. Drawing on concepts from Ernest Adams, Staffan Björk and Jussi Holopainen, the chapter explores how games and digital worlds engage and immerse the viewer through sensory-motoric, cognitive, emotional and spatial elements. These digital spaces position the audience as both participants and co-creators, similar to immersive art forms dating from the 1950s and 1960s, where the shift from passive spectator to active participant, as seen in the works of Allan Kaprow and the Light and Space Movement, is mirrored in contemporary digital practices. This chapter examines how digital tools and new thinking enable unique opportunities for representation, display, engagement and interpretation, where the concept of an expanded narrative, incorporating active spaces and cross-disciplinary collaboration, is crucial for contemporary digital and new media practice. This chapter explores the intersection of art and VR gaming, using Half-Life: Alyx as a case study to demonstrate immersive engagement. Highlighting the impact of the COVID-19 pandemic, this chapter also discusses how cultural and heritage institutions have adopted technology to engage remote audiences. By linking research with practical examples, the chapter illustrates how VR and gaming push the boundaries of immersive experiences, creating novel opportunities for audience interaction and engagement.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.