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In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred methods for performing reviews and the stylization or framing of communicated review comments.

A survey was administered in which practicing auditors were asked about workpaper review process prompts, methods and preferences. The survey was completed by 215 auditors from each of the Big 4 accounting firms and one additional international firm. The final data set consists of quantitative and qualitative responses from 25 audit partners, 33 senior managers, 30 managers, 75 in-charge auditors/seniors and 52 staff auditors.

Findings indicate reviewers and preparers differ in their perceptions of the review process based on their defined roles. First, reviewers and preparers differ in their perspectives on which factors initiate the review process. Second, the majority of reviewers and preparers prefer face-to-face communication when discussing review notes. Reviewers, however, are more likely to believe the face-to-face method is an effective way to discuss review notes and to facilitate learning, whereas preparers prefer the method primarily because it reduces back-and-forth communication. Finally, reviewers believe they predominantly provide conclusion-based review notes, whereas preparers perceive review notes as having both conclusion- and documentation-based messages.

This paper advances the academic literature by providing a unique perspective on the review process. Instead of investigating a single staff level, it examines the workpaper review process on a broader scale. By obtaining views from professionals across all levels, this work intends to inspire future research directed at reconciling differences and filling gaps in the review process literature. The finding that reviewers and preparers engage in role conformity that leads to incongruent perceptions of the review process should encourage the consideration of mechanisms, with the potential to be tested experimentally, by which to reconcile the incongruities.

Results support recent regulator concerns that there are breakdowns in the workpaper review process, and the findings provide some insight into why these breakdowns are occurring. Incongruent perceptions of review process characteristics may be the drivers of these identified regulatory concerns.

This is the first study to examine current workpaper review processes at the largest accounting firms from the perspective of both preparers and reviewers. From this unique data set, one key interpretation of the findings is that workpaper preparers do not appear to recognize a primary goal of the review process: to ensure that subordinates receive appropriate coaching, learning and development. However, workpaper reviewers do, in fact, attempt to support preparers and work to create a supportive team environment.

Supply chains need to be made viable in this volatile and competitive market, which could be possible through digitalization. This study is an attempt to explore the role of Industry 4.0, smart supply chain, supply chain agility and supply chain resilience on sustainable business performance from the lens of natural resource-based view.

The study tests the proposed model using a covariance-based structural equation modelling and further investigates the ranking of each construct using the artificial neural networks approach in AMOS and SPSS respectively. A total of 234 respondents selected using purposive sampling aided in capturing the industry practices across supply chains in the UK. The full collinearity test was carried out to study the common method bias and the content validity was carried out using the item content validity index and scale content validity index. The convergent and discriminant validity of the constructs and mediation study was carried out in SPSS and AMOS V.23.

The results are overtly inferring the significant impact of Industry 4.0 practices on creating smart and ultimately sustainable supply chains. A partial relationship is established between Industry 4.0 and supply chain agility through a smart supply chain. This work empirically reinstates the combined significance of green practices, Industry 4.0, smart supply chain, supply chain agility and supply chain resilience on sustainable business value. The study also uses the ANN approach to determine the relative importance of each significant variable found in SEM analysis. ANN determines the ranking among the significant variables, i.e. supply chain resilience > green practices > Industry 4.0> smart supply chain > supply chain agility presented in descending order.

This study is a novel attempt to establish the role of digitalization in SCs for attaining sustainable business value, providing empirical support to the mediating role of supply chain agility, supply chain resilience and smart supply chain and manifests a significant integrated framework. This work reinforces the integrated model that combines all the constructs dealt with in silos so far in prior literature.

The purpose of this paper is to introduce coherent Industry 4.0 definition via a rigorous analysis framework, and provide a holistic view of technological, organizational and other key aspects (variables) of Industry 4.0 along with the identification of interdependencies that co-occur between them.

The study conducts a systematic literature review using Preferred Reporting Items for Systematic Review and Meta-Analysis methodology, and includes 675 papers analyzed both quantitatively and qualitatively. The former utilizes TIBCO Statistica. Furthermore, to define Industry 4.0, the authors reviewed 52 publications.

Industry 4.0 is a multidimensional system of value creation that includes 42 groups of terms in management, organizational and business-related variables, 30 technological and manufacturing-related variables – classified into seven categories – and several interdependencies that co-occur between them.

The analyses’ outcomes are of high importance both for academia and industry practitioners, as the findings elucidate the meaning of Industry 4.0 and may be used as the basis of future research in management, production management, industrial organizations and other Industry 4.0-related disciplines. Regarding industrial companies, the publication serves as a compendium, and should support industrial businesses in the transition from traditional manufacturing into the Industry 4.0 era.

This work’s novelty and value is threefold: first, the paper introduces an Industry 4.0 definition framework based on the most popular publications in the field. Second, the paper identifies and presents Industry 4.0’s common technologies and organizational variables via a systematic and current literature review. Finally, the paper extends the ongoing discourse on Industry 4.0. For the first time in this discipline, interdependences between identified Industry 4.0 variables are presented and discussed.

The study aims to provide a comprehensive review of digital twin (DT) literature and examine how various industrial sectors utilize the potential of DT.

This study’s systematic literature review (SLR) and bibliometric analysis focus on utilizing DT in the supply chain (SC) and its applications across various industries between 2017 and 2024. The use of DT for information management and risk management in SCM, which have been investigated in many sectors, is the primary focus of this article. The article also examines the various digital technologies used in digital twin literature.

The following are the main conclusions drawn from the research on digital twins and their implementation: Digital twins have been studied to improve visibility, traceability, resilience, risk identification and assessment, information sharing and decision-making in SC of various sectors. According to the literature review, most research was conducted in the manufacturing industry. Also, the integration of DT with digital technologies (like AI, BD, AI, ML and CPS) in SC has been explored less.

A multisectoral examination has been done to identify any needs or requirements and unknown areas of study and make recommendations for future directions for study on the interface between SC and DT.