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Article
Publication date: 22 June 2022

Sabrina Gong, Nam Ho, Justin Yiqiang Jin and Kiridaran Kanagaretnam

This study aims to examine declines in audit quality after the COVID-19 travel restrictions/stay-at-home orders were issued in the USA in early 2020.

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Abstract

Purpose

This study aims to examine declines in audit quality after the COVID-19 travel restrictions/stay-at-home orders were issued in the USA in early 2020.

Design/methodology/approach

Taking advantage of variation in the dates of stay-at-home orders issued by different US states, this study identifies engagements that were significantly affected by the lock down orders.

Findings

The results suggest that engagements affected by the restrictions produced lower audit quality, as measured through restatements and discretionary accruals, relative to those completed before COVID-19 travel restrictions/stay-at-home orders. Further analysis reveals that this decrease in audit quality was attributable to firms with high inventory relative to assets, high R&D expenses relative to assets and non-Big 4 auditors.

Practical implications

This study finds that the restrictions on physical and on-site interaction caused auditors to universally struggle with resource/judgment-intensive accounts such as inventory and R&D expenditures. The results suggest that while Big 4 auditors managed to maintain their status quo level of audit quality following COVID-19 restrictions, non-Big 4 auditors were unable to overcome the challenges of an online work environment and their audit quality declined.

Originality/value

To the best of the authors’ knowledge, this paper is the first to empirically examine changes in audit quality as a response to a substantial change in auditors’ working environment due to the global health crisis. As work-from-home becomes more prevalent in audit firms, the results suggest that, on average, this move does diminish audit quality.

Details

Managerial Auditing Journal, vol. 37 no. 8
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 28 January 2025

Farzana Parveen Tajudeen, Sedigheh Moghavvemi, Thinaranjeney Thirumoorthi, Seuk Wai Phoong and Elya Nabila Binti Abdul Bahri

Rapid technological advancement has transformed businesses especially the small and medium enterprises (SMEs) in Malaysia. This has led to digital transformation in a larger scale

Abstract

Rapid technological advancement has transformed businesses especially the small and medium enterprises (SMEs) in Malaysia. This has led to digital transformation in a larger scale during the COVID-19 pandemic since there were restrictions in terms of mobility, contributing to the surge of online shopping. While many people have adopted technology during that period, some others are still struggling to adopt to the new norm. This chapter investigates the impact of digital transformation across operations, marketing, customer service, accounting, and finance areas. Not a single department can work in silo, hence it is vital to observe the digital transformation in the main business areas to create a competitive advantage besides being resilience to both internal and external factors that influence the business operation. This can provide insights to the business on the overall value creation in converting inputs to output. The technological advancement takes place at a fast rate; thus, the business will need to be agile in adapting to the changes. This chapter will explore the nature of adoption and ways to go about it in the different business areas to avoid haphazard technology adoption which can have an adverse impact on the business. The large organizations like multinational corporations are not an exception to face pressure in coping with the fast-paced technology evolvement, alongside with the SMEs. However, this should not hinder the SMEs from engaging in digital transformation.

Details

Digital Transformation of Malaysian Small and Medium Enterprises
Type: Book
ISBN: 978-1-83662-169-0

Keywords

Available. Open Access. Open Access
Article
Publication date: 25 July 2023

Mohammed Alkhaldi, Immanuel Azaad Moonesar, Sahar T. Issa, Wissam Ghach, Ahmad Okasha, Marina Albada, Sabrina Chelli and Aseel A. Takshe

The world is confronted by various current development challenges, including global health security and climate change. The rapid growth of these challenges warned all nations…

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Abstract

Purpose

The world is confronted by various current development challenges, including global health security and climate change. The rapid growth of these challenges warned all nations regardless of their development or geographical position. As an emerging international power, the United Arab Emirates (UAE) was among these nations and is viewed as a proactive key actor.

Design/methodology/approach

This review was conducted as a thematic synthesis from 27 studies, reports and publications along with authors' insights. Using MS Word and Excel programs, three stages of data exploration, extraction and synthesis and analysis were applied. Data gathering, analysis and thematization and compilation.

Findings

The UAE is giving significant attention to global health and climate change. Over the past 20 years, multipolicies, strategies and bodies were developed to lead the national, regional and global SDGs. Global health and climate change became the most two notable priorities on the government agenda and its strategic thinking is that both priorities can no longer be overlooked. Nationally, the UAE has made significant economic, scientific, social and health growth. Building a resilient and world-class healthcare system was one of six national priorities of the achieved UAE National Agenda 2021. Globally, UAE has proved its global health leadership by ensuring lasting and collective multilateral partnerships and collaborations that led to remarkable achievements in global health and climate change. Examples on the global scale: partnership with the World Health Organization (WHO) to target billions of people of the world's population and ensure they get Universal Healthcare Coverage (UHC) without financial hardship, the partnership between UAE and Bill and Melinda Gates Foundation to establish the Global Institute for Disease Elimination (GLIDE) to fight diseases and put an end to polio. Additionally, the state's role in the COVID-19 global efforts such as vaccine development, supply chain and distribution targeted low- and middle-income countries (LMIC). The UAE has shown a constant commitment to climate change mitigation and building a sustainable ecosystem by hosting global organizations, leading initiatives, supporting countries and is now organizing the 28th Conference of the Parties (COP28) this year. Great opportunities can be exploited to promote the country's contributions through further investment in cooperation, research and technology for better knowledge, sound policies, and innovative solutions for all regional and global health and climate change challenges.

Originality/value

This review is a fresh evidence-synthesizing attempt to document the role of the UAE. This role is well placed to play an additional major role with all partners to address these pressing challenges by boosting its role, especially in the Middle East region and advancing a new regional-oriented revolutionary expanded developmental plan that centered on low-resource countries empowerment, multilateralism, intersectionality and lasting collaborations.

Details

International Journal of Health Governance, vol. 28 no. 4
Type: Research Article
ISSN: 2059-4631

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Article
Publication date: 9 March 2021

Sylvie Gravel, Daniel Côté, Stéphanie Gladu, France Labrèche, Sabrina Gravel, Bouchra Bakhiyi and Joseph Zayed

The electrical and electronic recycling industry is experiencing significant growth while paying no particular attention to the health and safety of recycling workers. Who are…

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Abstract

Purpose

The electrical and electronic recycling industry is experiencing significant growth while paying no particular attention to the health and safety of recycling workers. Who are these recycling workers? How are they recruited and trained in OHS measures? This article will attempt to answer these questions.

Design/methodology/approach

As part of a toxicological study carried out on five companies, samples were taken from employees (n = 100) and their working environment. Among them, 26 workers and six managers also participated in interviews on the management of OHS preventive practices. This article presents analyses of the recruitment strategies for these workers and the management of preventive measures.

Findings

The main findings were that preventive practices vary according to the company's social mission and recruitment strategy. OHS preventive practices vary among the companies, even though the workers are similarly exposed to multiple contaminants. Precarious employment relationships put these workers in a vulnerable position.

Originality/value

Although recycling electrical and electronic equipment (e-recycling) has been an ecological and moral concern in Western societies for several decades, occupational health and safety (OHS) management in recycling plants has received little attention.

Details

International Journal of Workplace Health Management, vol. 14 no. 3
Type: Research Article
ISSN: 1753-8351

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Article
Publication date: 3 May 2022

Abror Hoshimov, Anna Corinna Cagliano, Giulio Mangano, Maurizio Schenone and Sabrina Grimaldi

This paper aims to propose a simulation model integrated with an empirical regression analysis to provide a new mathematical formulation for automated storage and retrieval system…

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Abstract

Purpose

This paper aims to propose a simulation model integrated with an empirical regression analysis to provide a new mathematical formulation for automated storage and retrieval system (AS/RS) travel time estimation under class-based storage and different input/output (I/O) point vertical levels.

Design/methodology/approach

A simulation approach is adopted to compute the travel time under different warehouse scenarios. Simulation runs with several I/O point levels and multiple shape factor values.

Findings

The proposed model is extremely precise for both single command (SC) and dual command (DC) cycles and very well fitted for a reliable computation of travel times.

Research limitations/implications

The proposed mathematical formulation for estimating the AS/RS travel time advances widely applied methodologies existing in literature. As well as, it provides a practical implication by supporting faster and more accurate travel time computations for both SC and DC cycles. However, the regression analysis is conducted based on simulated data and can be refined by numerical values coming from real warehouses.

Originality/value

This work provides a new simulation model and a refined mathematical equation to estimate AS/RS travel time.

Details

Journal of Facilities Management , vol. 22 no. 1
Type: Research Article
ISSN: 1472-5967

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Article
Publication date: 11 October 2023

Sabrina Sgambati and Luís Carvalho

This paper aims to investigate the competitive potential of different classes of municipalities within larger metropolitan areas, considering three dimensions of place…

97

Abstract

Purpose

This paper aims to investigate the competitive potential of different classes of municipalities within larger metropolitan areas, considering three dimensions of place competitiveness, associated to contemporary economic recovery agendas: the “dual transition” (green and digital) and socio-economic resilience.

Design/methodology/approach

The proposed methodology is divided in two stages, the first aiming at developing a new Index of Urban Competitiveness, based on three key dimensions of place development, by using principal component analysis and hierarchical cluster analysis; the second intends to identify municipalities’ main competitive assets, throughout the examination of the existing links between the overall competitiveness index and intra-metropolitan place conditions in each dimension. This methodology is applied to the metropolitan areas of Porto and Lisbon.

Findings

The analysis shows a weak link between population size and urban competitiveness, suggesting that economic recovery investments primarily targeting larger municipalities will not necessarily lead to greater metropolitan competitive advantages. On the contrary, taking into consideration place-based interventions for different “clubs” of municipalities would more likely contribute to enhance competitive performance and valorise territorial assets. Furthermore, while the relationship between competitiveness and environmental performance appears to be non-linear, digitalization and economic and social resilience prove to be key for urban competitive potential.

Originality/value

By drawing on contemporary notions of urban competitiveness, the work proposes a revised method to evaluate competitiveness, latent qualities and intrinsic features of places, constituting an initial step to conceive suitable metropolitan development and investment strategies for economic recovery.

Details

Journal of Place Management and Development, vol. 17 no. 1
Type: Research Article
ISSN: 1753-8335

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Article
Publication date: 14 May 2021

Daniel Côté, Sylvie Gravel, Stéphanie Gladu, Bouchra Bakhiyi and Sabrina Gravel

This article explores the protective measures and the occupational health and safety (OHS) prevention strategies in place in the formal electronic equipment recycling…

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Abstract

Purpose

This article explores the protective measures and the occupational health and safety (OHS) prevention strategies in place in the formal electronic equipment recycling (e-recycling) industry, more specifically in the Greater Montreal area (Quebec, Canada) and their consequences: health inequalities and level of compliance with environmental standards.

Design/methodology/approach

Semi-structured interviews were conducted using two respondent-specific questionnaires, one for workers and one for supervisors. Data collection and analytic procedures drew from qualitative content analysis. It was tempted to identify differences in OHS practices in relation to the workers' employment status and to link the companies' OHS concerns to their level of compliance with environmental standards.

Findings

The article highlights specific OHS issues in the formal e-recycling industry. Enforcing compliance with environmental standards as a lever for promoting OHS appears to be a promising strategy. Another main finding was the workforce diversity and related OHS vulnerabilities in this industry and the challenges they pose to employers' ability to adequately and equally reach and protect all workers involved.

Originality/value

To date, too little attention appears to have been paid to working conditions and worker protection in this rapidly growing sector. Specific prevention programmes could be implemented and adapted to the industry's diverse workforce and its multiple OHS vulnerabilities. This issue calls for the international community to take responsibility, as many electronic waste (e-waste) generated worldwide is shipped to developing countries, where lack of regulation and control is much more striking in a sector that remains very largely informal.

Details

International Journal of Workplace Health Management, vol. 14 no. 3
Type: Research Article
ISSN: 1753-8351

Keywords

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Article
Publication date: 15 November 2021

Anna Corinna Cagliano, Giulio Mangano, Carlo Rafele and Sabrina Grimaldi

The objective of this paper is to propose an approach to comparatively analyze the performance of drugs and consumable products warehouses belonging to different healthcare…

702

Abstract

Purpose

The objective of this paper is to propose an approach to comparatively analyze the performance of drugs and consumable products warehouses belonging to different healthcare institutions.

Design/methodology/approach

A Cluster Analysis is completed in order to classify warehouses and identify common patterns based on similar organizational characteristics. The variables taken into account are associated with inventory levels, the number of SKUs, and incoming and outgoing flows.

Findings

The outcomes of the empirical analysis are confirmed by additional indicators reflecting the demand level and the associated logistics flows faced by the warehouses at issue. Also, the warehouses belonging to the same cluster show similar behaviors for all the indicators considered, meaning that the performed Cluster Analysis can be considered as coherent.

Research limitations/implications

The study proposes an approach aimed at grouping healthcare warehouses based on relevant logistics aspects. Thus, it can foster the application of statistical analysis in the healthcare Supply Chain Management. The present work is associated with only one regional healthcare system.

Practical implications

The approach might support healthcare agencies in comparing the performance of their warehouses more accurately. Consequently, it could facilitate comprehensive investigations of the managerial similarities and differences that could be a first step toward warehouse aggregation in homogeneous logistics units.

Originality/value

This analysis puts forward an approach based on a consolidated statistical tool, to assess the logistics performances in a set of warehouses and, in turn to deepen the related understanding as well as the factors determining them.

Details

The International Journal of Logistics Management, vol. 33 no. 1
Type: Research Article
ISSN: 0957-4093

Keywords

Available. Open Access. Open Access
Book part
Publication date: 16 October 2020

Abstract

Details

Gender and the Violence(s) of War and Armed Conflict: More Dangerous to Be a Woman?
Type: Book
ISBN: 978-1-78769-115-5

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Article
Publication date: 29 February 2024

Suyash Khaneja and Shahzeb Hussain

The purpose of this paper is to examine the effects of physical environment design (PED) and its antecedents on consumers’ emotional well-being (EWB). Drawing on place identity…

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Abstract

Purpose

The purpose of this paper is to examine the effects of physical environment design (PED) and its antecedents on consumers’ emotional well-being (EWB). Drawing on place identity and emotional theories, the study aims to provide a new perspective to retail store experiences.

Design/methodology/approach

A survey of 800 respondents was conducted in London, out of which 764 responses were constructively used. The data was collected from international retail outlets, and structural equation modelling was used to analyse the data.

Findings

The empirical results show that PED has a positive effect on consumers’ EWB. Among the antecedents, visual identity does not have any significant effect on PED and EWB. In contrast, communication had a significant effect on PED but did not have any effect on EWB, and further, cultural heritage had a positive effect on both PED and EWB. Further, moderator analysis identifies the boundary conditions under which specific theories hold.

Practical implications

The value of this paper lies in its potential to be used for creating the perfect design planning in retail stores. Significant implications for managers and researchers are highlighted.

Originality/value

This paper presents an innovative approach to develop the principles of retail store’s PED to support the EWB of consumers.

Details

Journal of Asia Business Studies, vol. 18 no. 3
Type: Research Article
ISSN: 1558-7894

Keywords

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