Research Question- Does the introduction of Key Audit Matters (KAMs) increase audit quality and reduce agency cost associated with it? Does the introduction of KAMs decrease Earnings Management (EM) and agency cost associated with it? Motivation- There have been many studies in the past few...

Context: Often, vocational education and training (VET) professionals are not systematically prepared for their demanding, mostly diverse and complex tasks. Professional development can be understood as an enlargement of competencies that arise as opportunities in daily work. This study,...

This article is intended as a conceptual and practical foundation for those who wish to conduct research in the area of leadership-as-practice. Rather than offer a single methodology for studying how social and leadership activity is carried out in everyday life, it details a pluralistic set of...

Context: In the last few decades, the constant and exponential changes in the society's consumption of information have increased the awareness of practitioners from the education and training field, on the need for training programs for the enhancement of critical thinking skills and media...

The tendency of enterprises to use open innovations can be seen in the literature in many areas of research and practical application. However, the use of the concept of open innovation in local administration entities is less noticeable. The research gap in this area prompts the authors to...

This study examined the disclosure of risks and opportunities in the integrated reports (IRs) of the top five banks in South Africa. It assesses whether the risk and opportunity disclosures provided comply with the requirements of the International Integrated Reporting Framework (IIRF), as well...

Digitalisation has changed society, and, as a result, public administrations are required to undergo significant changes to satisfy emergent societal needs. These changes impact all areas of the public sector, including the development and provision of digital services, the design of processes,...

Aesthetic enjoyment and landscape beauty are increasingly recognized as significant attributes of cultural landscapes. Agriculture is an important integral part of the cultural landscape in many places. To date, however, there has been little research into the visual quality of agricultural...

This study investigates the motives for producers that inform decisions to convert or not convert to organic wine production as well as the motives for retailers to offer or not offer organic wine and promotion of organic wine from producers' and retailers' perspectives. In total, 100...

Winescape is a central concept in wine tourism studies but is still under-researched, especially when package tours are concerned. This study has a two-fold objective: 1) to identify the winescape attributes of an emergent wine destination (Bulgaria) as perceived by organized wine tourists and...