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This study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to engage in reduced audit quality practices (RAQP).

This study uses a sample of 130 auditors, whose data were collected through an electronic questionnaire. The results were derived from the partial least squares-structural equation modelling method.

The findings show that the propensity to incur RAQP increases when auditors are under job stressors but decreases when individuals have resilience and time management skills. Moreover, the results suggest that the moderating effect of these two soft skills can effectively reduce the auditors’ propensity to engage in dysfunctional actions and judgments in auditing. Emotional intelligence and self-efficacy skills are shown not to affect RAQP.

This study adds to previous research on auditors’ drivers for supplying audit quality, by providing evidence of auditor characteristics as a critical input to audit quality. The results emphasize the importance of researchers including in models the moderating effect of soft skills on the relationship between audit quality and determinants associated with audit firms, clients or the regulatory framework.

This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.

The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares – structuring equation model (PLS-SEM) to test the hypothesis under study.

The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP.

This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.

本研究擬瞭解內部審計師就保持內部審計質量所作出的行為，並探討是否有些組織或個人因素、會影響內部審計的質量。

研究的樣本由葡萄牙內部審計師構成，而研究方法則包括偏最小平方法的結構方程模型 (PLS-SEM) 的使用，以測試正在研究中的假設。

研究結果顯示、降低審計質量的慣常做法與組織承諾及獨立性是成負相關的; 研究結果亦顯示、時間壓力會對降低審計質量的慣常做法產生正面影響，沒有證據證實、組織支持感和風險概況是降低審計質量慣常做法的決定因素。

本研究的貢獻為、就研究內部審計質量決定因素的文獻方面、擴展了有關的學術探討; 研究亦對內部審計作出實務方面的貢獻，因研究結果幫助我們更瞭解影響內部審計師行為的因素，而且，研究人員提出了提升內部審計質量的建議。

內部審計質量、降低審計質量的慣常做法、組織決定因素、個人決定因素.

This paper analyses the cost efficiency of Italian football clubs using a stochastic frontier model. The frontier estimation confirmed that the model fits the data well with all coefficients correctly signed and in line with the theoretical requirements. Marketing and Sponsorship is taken into account as an explanatory variable and the factors which contributed to these findings, as well as other policy implications, are provided.

The purpose of this study is to investigate the effects of comprehensive performance measurement systems (PMS), role clarity and strategic flexibility on the individual creativity of founders/managers of startups.

The research population comprises 611 Brazilian startups in the e-commerce, retail and wholesale segments. One owner/manager of each startup was contacted by the survey, obtaining 91 valid responses. For data analysis, symmetric and asymmetric techniques were applied, respectively: partial least squares-structural equation modeling and fuzzy-set qualitative comparative analysis.

The findings show that the comprehensive PMS is an important predictor of individual creativity, role clarity and strategic flexibility. Role clarity has a direct effect on creativity and promotes partial mediation between comprehensive PMS and creativity. Comprehensive PMS and role clarity are of great importance and have high performance in favor of creativity, while strategic flexibility has high performance, but is of low importance. Several causal combinations promote high individual creativity.

It offers founders/managers an insight into the aspects that are worth of efforts to foster individual creativity in their startup.

The key contribution of the study is that the comprehensive PMS, which includes financial, non-financial and other measures for product and process innovation, can directly and indirectly (through role clarity) influence individual creativity.

The purpose of this paper is to identify the configurations of working capital and customer and supplier diversification employed by successful small and medium-sized enterprises (SMEs) before and during the COVID-19 pandemic.

This study employed a combinatory methodology to analyze how 124 Brazilian SMEs configured – before and during the pandemic – the size of their working capital and their levels of dependency on clients and suppliers.

High levels of working capital and supplier diversification were found to be key to SMEs' ability to thrive before and during the pandemic. However, while SMEs that were growing prior to the pandemic depended on a few major customers, firms flourishing during this time have divided their sales among many clients.

This study focuses on what configurations SMEs have adopted during the crisis. Qualitative studies are needed to identify how SMEs reconfigure themselves in the face of a major crisis.

The results of this study indicate that SMEs hit by the pandemic should avoid retrenchment strategies. They might have better chances of success if they embrace their vulnerability and take risks to foster growth.

The results of the study can help SMEs respond to the economic crisis caused by COVID-19, which has already caused the failure of millions of businesses worldwide.

This is the first empirical investigation of SMEs that are weathering the pandemic, and in this study, the authors have analyzed the three aspects of their operations, which have been struck the hardest by the crisis.

Despite the school organizational culture broad literature, there is still a gap on culture and educational management, mainly in the public environment. To fill out this space, this article wants to point out the cultural factors that creates school management change in the Brazilian public school context.

The sample is a polar multi-case approach with two high performance and two low performance Brazilian schools. The authors conducted 12 interviews, three each school, with school principal, pedagogical coordinator and administrative officer. To analyze the data, the authors applied synthetic analysis to identify the cultural factors and your conduciveness to change in schools.

The results point out organizational culture as low understood in public municipal schools. These results also indicate the cultural dimensions power distance, uncertainty avoidance, individualism, masculinity, long-term orientation and indulgence as influencers of school management. Therefore, organizational culture is a factor to change and improve performance in public school management.

Despite the low comprehensiveness by the school managers, the authors pointed out the importance of the cultural factors, such as power distance, uncertainty avoidance, individualism, masculinity, long-term orientation and indulgence, in the school management. Future research could assess quantitatively the cultural factors presented here.

The paper provides cultural aspects in the school environment that should be considered in the school management improvement process and school principals’ actions.

The results fulfil the gap of organizational culture and school management in the public sector studies, by pointing out cultural factors of change in the school environment.

Nowadays, thermal comfort plays a prominent role in contemporary construction practices. Appropriate thermal insulation not only offers energy efficiency benefits in buildings but also enhances occupant well-being, comfort, and productivity. Therefore, a comprehensive understanding of the thermal properties of building materials is essential. This research aims to prepare and investigate a lightweight gypsum-based composite incorporating nano montmorillonite with advanced thermal insulation properties, considering both quality and cost-effectiveness while ensuring environmental compatibility.

This study adopts a laboratory experimental approach. A gypsum sample (without additives) and seven samples of gypsum combined with varying percentages of sodium and calcium montmorillonite nanoclays undergo extensive testing and analysis. Subsequently, the properties of these samples are compared.

The results indicate that adding montmorillonite nanoclays to gypsum composites reduces the density of the tested samples and increases their porosity. Moreover, the thermal conductivity coefficient decreases in these samples, significantly improving the thermal insulation properties of the lightweight gypsum plaster. This improvement is more pronounced in samples containing sodium montmorillonite nanoclay compared to calcium-based samples. Additionally, the investigations reveal that compressive strength decreases with the addition of montmorillonite to the samples.

In this research, laboratory experiments were conducted to investigate the physical and mechanical properties of gypsum plaster with varying percentages of sodium and calcium montmorillonite nanoclays. The studied properties include density, porosity, thermal conductivity coefficient, and compressive strength. Additionally, stress-strain diagrams, elastic modulus, and initial and secondary critical stresses were analyzed for each specimen.

This study aims to analyze the effect of online hotel reviews on the relationship between defender and prospector strategies and management control system (MCS) design.

To conduct the study, this paper administered a questionnaire to large Brazilian hotels and analyzed data from 204 hotels using structural equation modeling and fuzzy logic.

The main results show that online hotel reviews have a positive and significant effect on the relationship between prospector strategy and personnel and action control. In contrast, online reviews have a negative effect on the relationship between defender strategy and personnel, action and results controls. Thus, it is confirmed that online reviews change the relationship between strategy and MCS design.

The results show that online reviews play an important role in the decisions of hotel managers regarding MCS design. Customer demand evaluations, which are regularly available online on analysis websites, help managers adapt the MCS design, ensuring that their actions are aligned with the adopted strategy. This study adds to previous studies by showing that hotel managers use the information from customer evaluations to improve their performance.

The management literature based on the contingency theory indicates that strategy is a variable that affects MCS design. This study extends this discussion by indicating that online reviews, specifically in the hotel industry, can also be a determining factor in defining management controls. In addition, this paper points out that OHR impacts differently, depending on the strategy used and the type of management control.