Published: Oct. 4, 2019

This article presents a literature review of 49 empirical studies on key audit matter (KAM) disclosure in audit reports. The study involves a structured literature review on KAM disclosure based on the reactions of stakeholders. The limitations of former studies and useful recommendations for research are stressed. Five major streams of empirical research that analyze the impact of KAM disclosure on stakeholders’ reactions are focused: (1) shareholders (e.g. investors’ perceptions of auditors’ responsibility and litigation, value relevance and investors’ decisions); (2) debtholders (e.g. loan contracting terms); (3) external auditors (e.g. audit processes and audit fees); (4) boards of directors (e.g. …

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Published: Sept. 22, 2019

Rapid economic reforms and proper GDP growth in China has affected the regional development of Chinese provinces. This study aims to estimate the degree of economic and environmental disparities within Chinese provinces for developing policy recommendations of regional transformation. The reduced log-linear specification of endogenous growth model is used for the estimation of convergence rates within Chinese provinces. The empirical results prove that an increase of 1% in GDP per capita basic year reduces the economic growth rate by 0.1% in the reference year. Thus, the ratio of the average per capita income in the wealthiest group to poorest provinces …

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Published: March 5, 2018

T he article deals with eSports as a perspective kind of commercial activity. The research urgency is determined by the fact that, given the active increase of eSports market with growth rates of more than 30% per year, the types of commercial activities in this field and in scientific papers are not studied in an adequate degree. T he purpose of the article is to evaluate the commercial activity development in eSports and to determine the perspectives for its further growth in Ukraine. In order to determine the key types of commercial activity in eSports, the main sources of revenue …

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Published: Jan. 20, 2021

Significant transformations in economic relations and increased competition have posed enterprises with extremely complex tasks in the field of corporate governance. Mainly it concerns the systems of corporate governance, in which the principles of vertical organization are losing relevance, and the effectiveness of management largely depends on the balance of interests of participants (stakeholders) who can actively influence the production and commercial policy of the enterprise to distribute its resources in their favor. T he study aims to develop proposals to ensure the effective interaction of the enterprise with stakeholders, based on establishing an optimal balance of material (value) interests, …

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Published: Dec. 2, 2019

T he reckless pursuit of social, environmental, political and cultural issues and brands may alienate the very customer base, whom they try to impress, especially the millennials. Hence, this study intends to study the perceptions of millennials towards brand activism, so that the findings from the study can help the brand managers to steer their brands into the troubled waters of brand activism. The methodology followed is HTAB (Hypothesize, Test, Action, Business), a popular analysis framework given by Ken Black in his book titled “Business Statistics: Contemporary Decision Making (6th ed.)” A sample comprising of 286 respondents was collected. The …

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Published: Sept. 14, 2020

Enhanced positive outcomes and benefits require project management to be integrated with knowledge management (KM) to induce ambidexterity and project success. To offer an empirical insight into this issue and advance the field of knowledge further, this research studies the mediating role of ambidexterity within the KM project success connection. The data collected from a sample of 350 senior people who have familiarity with relevant capital projects in the manufacturing companies in Jordan were analyzed using the algorithm of partial least squares (PLS) and bootstrapping techniques. The f indings of the study show that KM is an integral aspect of …

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Published: Aug. 20, 2021

Technological developments are things that must be followed by companies to achieve a competitive advantage to improve performance. To achieve and improve performance, companies need active employee engagement by encouraging motivation and fulfilling their job satisfaction. This study aims to analyze the effect of motivation and job satisfaction on performance with employee engagement as a mediating variable. The research sample is Information Technology (IT) companies located in the cities of Jakarta and Bandung, Indonesia. Research respondents are system developers who handle system development activities for a project or part of an ongoing project. By using the convenience sampling technique 103 …

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Published: Aug. 8, 2018

This small-scale study aimed to explore the different factors that help or hinder the achievement of competitive advantage through the possession and development of intellectual capital and the delivery of effective knowledge management in a sample of Jordanian universities. Using a quantitative methodology, underpinned by a pragmatist theoretical approach, an electronic survey was conducted with staff working within three established universities based in Jordan. The concepts of intellectual capital, knowledge management and competitive advantage within an academic setting are f irst explored before focusing more specifically on investigating how different factors influence these and impact on competitive advantage. Overall, the …

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Published: Oct. 9, 2020

There are continuous research and practical interest to combine different renewable sources within one Smart Grid network. The paper aims to estimate the influence of key economic and social drivers of renewable energy and Smart Grid promotion in OECD member countries. The random effect of the generalized least squares method was used to estimate the empirical model based on the World Bank, OECD, Heritage Foundation, and World Energy Council datasets for a panel of 36 OECD counties. For the empirical estimation, the dependent variables considered are energy renewable electricity output and energy trilemma index, taken as two proxies for Smart …

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Published: Oct. 12, 2020

This study aims to investigate the impact of social distancing policies on SMEs in Indonesia. It used a quantitative method with a survey design. Respondents were all SMEs in Indonesia that are affected by social distancing policies during the COVID-19 pandemic. It involved a total of 587 SME samples selected randomly. The data were collected through observations, questionnaires, and literature studies. The collected data were analyzed using descriptive statistics with SPSS software to determine the mean value. The result showed that social distancing policies affect SMEs during the COVID-19 pandemic. This is indicated by the decreasing income and demand for …

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