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This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.

The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.

The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.

This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.

This study aims to understand how consumers evaluate downscale vertical line extensions of a prestige/luxury original equipment manufacturer (OEM) in the European automotive market. The authors investigate the moderator effects of innovativeness and the need-for-status traits on the relationships between consumers' extension perceived fit (EPF), extension attitude (EA) and extension perceived value (EPV).

Experimental design with quantitative analyses based on a sample of 419 participants. Participants were randomly assigned to two treatments: low-fit and high-fit extension simulations.

The purchase intention of the downscale vertical extension of a luxury OEM brand is directly influenced by EPV and indirectly influenced by consumer EA and EPF with the parent brand. Findings also suggest that parent brand equity is transferable to extensions that present closeness and consistency with the brand’s heritage. Moreover, the need for status strengthens the relationship between the EPF and the extension perceived social value (EPSV).

The authors developed a realistic simulation of a downscale model of a well-known prestige/luxury car brand. The authors test the influence of innovativeness and need-for-status personal traits on consumer extension acceptance.

The purpose of this paper is to present a problem-based learning (PBL) activity that uses a decision support system (DSS) to teach one of the most fundamental topics in distribution planning: vehicle routing.

The authors describe their teaching experience in a logistics and supply chain management (LSCM) course. In the PBL activity proposed, students need to solve a typical vehicle routing case with no previous theoretical background taught. The paper is written as a teaching guide for other instructors, detailing how the activity may be carried out in class.

The PBL activity involved students from the very beginning, challenging them to solve a rather complicated problem. Its acceptance was very positive according to the student feedback survey conducted after the activity. Only when struggling with the difficulties of the case proposed, did students really appreciate the potential value of a DSS for making better decisions. Moreover, this activity raised concerns about how DSSs must be adapted for implementation in every business scenario.

Teaching logistics management goes beyond lecturing on elemental concepts and tools; it is also about applying this knowledge to manage things. Although several PBL initiatives have been reported to be successful in the field of LSCM, this one incorporates a web-based DSS. The main issue in PBL activities is finding authentic and representative problems to develop transferable skills, and currently most logistics problems are solved using DSS.