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Due to the lack of consensus on influential variables for real estate appraisal, which varies from one country to another based on the national preferences and customs of each country, this study aims to identify the most influential variables affecting condominium apartment real estate appraisal within the context of Al Bireh city, Palestine.

The methodology adopts a cross-sectional quantitative approach, entailing the administration of an online questionnaire survey to 103 buyers and appraisers. The questionnaire aims to evaluate 32 variables concerning their impact on condominium real estate appraisal. Out of these, 25 are derived from three specific previous studies, and the remaining 7 are identified through various studies or by the authors, taking into account the local context and the geopolitical situation in Palestine. Respondents assign scores to these variables on a five-point Likert scale, ranging from 1 to 5, where 1 indicates less influence and 5 signifies the most influence. Variables with an arithmetic mean score exceeding 4 are deemed the most influential.

The findings underscore 16 and 17 influential variables as perceived by buyers and appraisers, respectively. Notably, 13 variables are common, including aspects such as parking, elevator, neighborhood, floor apartments, finishing quality, construction material, condition, building apartments, area, open sides, building floors, colonies and age.

The primary constraint of this study is its dependence on insights solely from buyers and appraisers, disregarding input from other stakeholders like investors or developers. The questionnaire lacks vital respondent characteristics, such as gender and occupation, impeding the analysis of variable dependence on participant attributes. Although some additional influential variables are suggested through the responses of an open-ended question, the questionnaire is not repeated, leaving their influence unassessed. This study's focus on Al Bireh city limits the opportunity for result comparison with other cities, diminishing its generalizability.

The implications of this research are twofold: to provide stakeholders with a checklist for variables influencing apartment price value and to guide data collection related to the real estate appraisal sector, facilitating its use as input in advanced appraisal methods such as artificial intelligence with a view to improving overall performance. Obtaining an informed, mature and accurate appraisal has direct economic, business and financial impacts at the level of policymakers and individuals.

To the best of the authors' knowledge, this study is the inaugural endeavor in Palestine focusing on identifying pivotal factors influencing condominium apartment appraisal values. This study concludes by presenting a checklist comprising the most influential variables, offering utility to various stakeholders, including buyers, appraisers and developers. In addition, the questionnaire incorporates an open-ended question, soliciting respondents' input on additional variables they believe impact the appraisal process.

This study aims to examine whether national industry expertise in Italy is more dominant than local expertise. Prior studies from Australia, USA and UK show that audit fees for industry experts are priced at a higher premium at the local level than the national level. These countries have voluntary audit firm rotation, while Italy has mandatory audit firm rotation (MAFR). The authors predict that Italy has a stronger national than local level of industry expertise, to better retain and transfer industry expertise.

The authors compare audit fee premiums of national industry experts to local levels, using quantitative (multivariate tests) and qualitative (interviews) methodology.

Using hand-collected audit fees, the authors find that the audit fee premium for industry expertise is greater at the national level than the local level. The authors find corroborating results with audit hours. To provide further support, the authors conduct analysis for a neighboring country that does not have audit firm rotation. Using hand-collected data from Germany, the authors find that audit fee premiums from national industry expertise are no different from local industry expertise.

The present study study has theoretical and practical implications, for European Union countries, which recently adopted MAFR and for countries considering adoption in the future.

The process of educating future architects and designers around the world varies dramatically. However, there is one striking similarity - the dominance of the design studio as the main forum for knowledge acquisition and assimilation, and for creative exploration and interaction. Such a setting encompasses intensive cognitive and physical activities, which ultimately result in conceptualizing meaningful environments proposed to accommodate related human activities. The design studio is the primary space where students explore their creative skills that are so prized by the profession; it is the kiln where future architects are molded. It has occupied a central position since architectural education was formalized two centuries ago in France and later in Germany, the rest of Europe, North America, and the rest of the world.

Based on conservation of resources theory, the present study aims to investigate the negative leadership style (i.e. despotic leadership) and its influence on a key dimension of project success (i.e. project efficiency) directly and indirectly via employees’ job stress. Moreover, this study also aims to investigate the moderating role of resilience on the relationship between despotic leadership and employees’ job stress.

This study used a time-lagged design and collected data via purposive sampling technique from 342 information technology project employees. Data were analyzed using SPSS 25 and AMOS 24.

The findings are in line with the proposed relationship, as despotic leadership negatively influences project efficiency via employees’ job stress and resilience plays a vital role in mitigating the effects of despotic leadership on employees' job stress.

The findings of this study provide direction to information technology firms to develop strategies to decrease employees’ stress and increase project efficiency.

This study extends the literature on leadership and information technology projects by examining how despotic leadership influences project efficiency via employees’ job stress. Negative leadership exists in organizations but has not yet been empirically explored; this study finds that it increases subordinates’ stress level and ultimately influences project efficiency.

This study aims to reveal how consumers and shoppers are negative toward alcohol, animal fat, producers and certification issues concerned with halal cosmetics products.

In total, 527 students of 4 public universities and a medical college across Bangladesh took part in a survey and 150 shoppers from 2 cities participated in the face to face interview with the structured questionnaires. Frequency distribution was used for categorical and numerical data, and the chi-square test with a binary logistic regression model has tested the association between gender and attitudes toward halal cosmetics. Besides, narratives of Sharīʿah regarding alcohol, meat, fat and halal certification have helped understand the halal issue.

In total, 83% of the respondents perceived negative attitudes against haram animal fat followed by alcohol (74%) and animal fat (64%). The chi-square test shows that consumers held a significant association toward haram animal fat, (p-value 0.000) alcohol, (p-value 0.000) non-Muslim producers (p-value 0.000) and non-Muslim countries (p-value 0.026). Imperatively, the binary logistic regression model has found a significant negative association to haram animal fat (ß2 −0.295) and alcohol (ß1 −0.200).

Marketers ought to avoid haram animal fat in halal cosmetics besides focusing on alcohol freeness. Also, non-Muslim marketers need to be extra cautious in showcasing their identities. However, Islamic marketers will enjoy a competitive advantage in the halal market because of their demographic factors.

Islamic principles on alcohol, meat, fat and certification potentially can help other stakeholders sense the halal norms.

This study has blended the elements of Sharīʿah with empirical evidence to shed light on the fundamental and trust factors for the marketing of halal cosmetics products.

The purpose of this paper is to summarize the effect that the passage of the Sarbanes–Oxley Act of 2002 (SOX) by the US Congress had on audit research. More specifically, the paper compares the nature of research about auditing conducted before the Act’s passage to the nature of research about audit regulation that dominates the literature since its passage.

The paper builds on an extensive review of the research literature before and after the passage of SOX to suggest and examine potential future research paths that might develop in auditing. The streams of research are linked and organized around four themes: auditing as a competitive process, auditing as a service process, auditing as a production process and auditing as a quality control process.

In general, auditing research prior to SOX tended to focus on issues encountered in the practice of auditing with tangential implications for audit regulation. The passage of SOX had the effect of focusing audit research on the nature, costs and benefits of regulation, particularly the components of the law that had the most effect on auditing such as the prohibition against many non-audit services, the establishment of the Public Company Accounting Oversight Board as a standard setter that also inspects audit firms, and the introduction of the requirement that a client’s internal control over financial reporting be examined and opined upon as part of an integrated audit. Although this research has increased our understanding of auditing and regulation, the heavy focus on SOX has pushed research about auditing itself to a lesser role. The profession’s, academy’s and regulatory understanding of auditing may benefit from a more balanced approach to auditing as something separate from the regulation of auditing.

The intent of this paper is to challenge the way researchers think about research questions in auditing. Hopefully, this approach will encourage auditing researchers to look at the audit and audit regulation through a new lens, testing propositions and aspects of auditing that have been overlooked by the dominate focus on audit regulation over the past decade.

This study aims to identify the main research development on board diversity and offers a quantitative synopsis of key themes and contributors, knowledge gaps and provides directions for further work.

Using a bibliometric analysis, the authors assess the patterns in global board diversity research based on co-occurrences of researchers’ keywords and publication outputs of 991 articles from the Scopus database. Also, the co-citation network analysis was performed to assess the intellectual structure of board diversity research.

According to the keyword analysis, the authors found that researchers focus on the gender diversity of the boardroom while ignoring the cognitive diversity and other aspects of demographic diversity such as educational, ethnic, age, nationality, experience, background and tenure, pointing to the need for further work to consider other diversity attributes and the interaction between them. Additionally, board diversity research related to (but not limited to) payout policy, cash holding, initial public offerings, small–medium enterprises and financial institutions is limited.

This study provides a comprehensive evaluation of the development of board diversity research (using a large archival database) and identifies the common construct as well as the potential opportunities for future research directions.