Search results

1 – 6 of 6
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 27 March 2023

Sofia Papadopoulou

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…

220

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.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 4
Type: Research Article
ISSN: 1985-2517

Keywords

Access Restricted. View access options
Article
Publication date: 31 May 2019

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…

129

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.

Details

International Journal of Structural Integrity, vol. 10 no. 3
Type: Research Article
ISSN: 1757-9864

Keywords

Available. Open Access. Open Access
Article
Publication date: 25 January 2024

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…

6087

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.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Access Restricted. View access options
Book part
Publication date: 8 November 2019

Abstract

Details

Delivering Tourism Intelligence
Type: Book
ISBN: 978-1-78769-810-9

Available. Open Access. Open Access
Article
Publication date: 10 November 2023

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…

982

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.

Access Restricted. View access options
Article
Publication date: 19 November 2018

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…

1547

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.

Details

International Journal of Productivity and Performance Management, vol. 67 no. 9
Type: Research Article
ISSN: 1741-0401

Keywords

1 – 6 of 6
Per page
102050