The aim of the present study is to explore the impact of the COVID-19 pandemic on the first stage of external audit, namely, on the auditors’ client acceptance and continuance…
Abstract
Purpose
The aim of the present study is to explore the impact of the COVID-19 pandemic on the first stage of external audit, namely, on the auditors’ client acceptance and continuance decisions (CACDs).
Design/methodology/approach
Survey data was collected on the basis of a structured questionnaire, which was answered by 21.02% of the Greek certified auditors/accountants. Parametric hypothesis testing and regression analysis were used in data analysis.
Findings
The results of the survey showed that the COVID-19 pandemic had a different impact on the client acceptance decision-making (CAD) process and the client continuance decision-making (CCD) process. The CAD process appears to have been affected in a mostly negative way, and to a greater extent than is the case with the CCD process. The impact of the COVID-19 pandemic on the CACD process appears to be mainly related to the difficulty arising in auditor–client communication. Additionally, as far as the CAD process is concerned, the COVID-19 pandemic appears to have had a negative impact on the audit fees, while, when it comes to the CCD process, the pandemic has had a positive impact with regard to clientele expansion. Finally, survey findings showed that the COVID-19 pandemic affected in a different way Big6 and non-Big6 auditors.
Originality/value
The present study aspires to fill significant gaps identified in relevant literature with regard to auditors’ work in correlation with the COVID-19 pandemic. More specifically, to the best of the author’s knowledge, it is the first study exploring the impact of the COVID-19 pandemic on the first stage of external audit. Moreover, the study is based on primary data collected in real time, under the actual conditions of emergency related to the health crisis. Last but not least, the findings of the present study could be of value to professionals and regulative authorities in case of similar future emergencies or potential crisis situations.
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Athanasios Vazdirvanidis, Sofia Papadopoulou, Spyros Papaefthymiou, George Pantazopoulos and Dionysios Skarmoutsos
The purpose of this paper is to address the main aspects of ant-nest corrosion failure mechanism of a Cu tube in heating ventilation and air-conditioning (HVAC) installations and…
Abstract
Purpose
The purpose of this paper is to address the main aspects of ant-nest corrosion failure mechanism of a Cu tube in heating ventilation and air-conditioning (HVAC) installations and analyze the possible root causes through various case studies presented.
Design/methodology/approach
Failure investigation process includes mainly stereo-, light optical and scanning electron microscopy coupled with energy-dispersive X-ray spectroscopy for elemental microanalysis, as the main analytical techniques for material characterization and root-cause analysis.
Findings
The investigation findings, obtained from corrosion products’ analysis in conjunction to metallographic evaluation in transverse sections, illustrate the principal characteristics (“fingerprints”) of ant-nest (formicary) corrosion mechanism.
Originality/value
This paper which deals with the presentation of applied failure analysis/case histories’ investigation, summarizing the main aspects of an important and insidious type of Cu corrosion, taken place in HVAC installation systems and, on the other hand, presenting a complementary analysis of the chemical processes involved in the progressive failure mechanism constitutes an integrated approach, aiming to become a concise contribution to this subject.
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João M.M. Lopes, Sofia Gomes and Tiago Trancoso
Green consumption is fundamental to sustainable development, as it involves adopting practices and technologies that reduce the environmental impact of human activities. This…
Abstract
Purpose
Green consumption is fundamental to sustainable development, as it involves adopting practices and technologies that reduce the environmental impact of human activities. This study aims to analyze the influence of consumers’ green orientation on their environmental concerns and green purchase decisions. Furthermore, the study investigates the mediating role of consumers’ environmental concerns in the relationship between pro-sustainable orientation and green purchase decisions.
Design/methodology/approach
This study uses a quantitative methodology, applying the partial least squares method to a sample of 927 Portuguese consumers of green products. The sample was collected through an online survey.
Findings
Perceived benefits and perceived quality of products play a positive and significant role in influencing green behavior, especially when consumers are endowed with greater environmental concerns. In addition, consumers’ awareness of the prices of green products and their expectations regarding the future benefits of sustainable consumption positively impact green consumption behavior, further intensifying their environmental concerns.
Practical implications
According to the present findings, companies should adopt a holistic and integrated approach to promote green consumption. This means creating premium eco-friendly products, communicating their benefits, addressing the cost factor, emphasizing the future impact of eco-friendly options and raising consumers’ environmental awareness.
Social implications
It is critical that environmental education is a priority in schools and that there are political incentives for green behaviors. In addition, media campaigns can be an important tool to raise awareness in society.
Originality/value
The results of this study provide important insights for companies on consumer engagement in the circular economy. Deepening knowledge of the antecedents of consumers’ environmental concerns contributes to a deeper understanding of green purchasing decision behavior, allowing companies to support new business strategies.
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Maria Mouratidou, Mirit K. Grabarski and William E. Donald
The purpose of this study is to empirically test the intelligent career framework in a public sector setting in a country with a clientelistic culture to inform human resource…
Abstract
Purpose
The purpose of this study is to empirically test the intelligent career framework in a public sector setting in a country with a clientelistic culture to inform human resource management strategies.
Design/methodology/approach
Based on a qualitative methodology and an interpretivist paradigm, 33 in-depth interviews were conducted with Greek civil servants before the COVID-19 pandemic. The interview recordings were subsequently transcribed and coded via a blend of inductive and deductive approaches.
Findings
Outcomes of the study indicate that in a public sector setting in a country with a clientelistic culture, the three dimensions of knowing-whom, knowing-how and knowing-why are less balanced than those reported by findings from private sector settings in countries with an individualistic culture. Instead, knowing-whom is a critical dimension and a necessary condition for career development that affects knowing-how and knowing-why.
Originality/value
The theoretical contribution comes from providing evidence of the dark side of careers and how imbalances between the three dimensions of the intelligent career framework reduce work satisfaction, hinder career success and affect organisational performance. The practical contribution offers recommendations for human resource management practices in the public sector, including training, mentoring, transparency in performance evaluations and fostering trust.
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Temitope Seun Omotayo, Udayangani Kulatunga and Bassam Bjeirmi
Kaizen in construction is a new paradigm stemming out of lean production systems. Construction companies in developing economies, such as Nigeria, have a task to innovate to…
Abstract
Purpose
Kaizen in construction is a new paradigm stemming out of lean production systems. Construction companies in developing economies, such as Nigeria, have a task to innovate to liquidate in certain cases. With the aid of kaizen, which encompasses the benefit of stakeholder relationship improvement and management, profitability enhancement and delivery of projects to satisfied clients, construction companies can realise expected growth. An exploration of the critical success factors (CSF) and associated drivers within the limits of the scope is essential. The paper aims to discuss these issues.
Design/methodology/approach
Exploratory factor analysis statistical tests categorised the CSF identified in the literature review section. A detailed sampling approach extracted 135 questionnaires under the five-point Likert scale format from a larger population in Nigeria. An exploration of important drivers and iteration of eigenvalues combined with asymptotic significance of the drivers provided the CSF and significant drivers.
Findings
Construction management function, operational efficiency, construction business ethics and construction cost management were the CSF established from the exploratory factor analysis tests. It was confirmed that kaizen can be adopted in Nigerian construction companies with reflections on the principal drivers for the CSF.
Research limitations/implications
The exploration of the CSF and drivers associated with kaizen implementation can be applied to other developing countries with considerations of implementation in terms of cost and time.
Originality/value
The identification of CSF provides ample opportunity for consideration of kaizen in construction companies. The findings of this study are a basis for investigations into cost and time implications of kaizen adoption in construction companies.