bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia
Authors: Cahyono Suham , Harymawan Iman , Wardani Damara Ardelia Kusuma , Kamarudin Khairul Anuar 
Published: July 2023

Purpose
This study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context.

Design/methodology/approach
The sample consists of 803 firm-year observations from the Indonesia Stock Exchange during the period of 2014–2018. The study uses fixed-effect regression analysis to examine the relationship between audit partner ethnicity and audit fees.

Findings
This study reveals that firms audited by audit partners from the main ethnic group demonstrate lower audit fees, indicating a more extensive audit business network for this particular group of auditors compared to those from minority ethnic groups. Particularly, the study finds that firms audited by audit partners from the three largest ethnicities, namely, Balinese, Javanese and West Sumatranese, are associated with lower audit fees compared to others. These findings further contribute to the existing narrative and literature that highlight the ethnic background of audit partners as a form of social capital that influences lower audit fees.

Research limitations/implications
This study provides valuable practical and academic implications regarding the impact of audit partner ethnicity on audit fees. The findings highlight the importance for audit firms to strive for a balanced representation of ethnic diversity in their auditor characteristics, as it can positively influence both governance and marketing strategies. By recognizing and addressing the significance of ethnic diversity among audit partners, firms can enhance their overall effectiveness and success in the auditing profession.

Originality/value
This study makes a unique contribution by providing empirical data on audit pricing theory in Indonesia, specifically focusing on the role of ethnic diversity as a determinant of audit pricing. Previous research has not extensively explored the connection between auditor ethnicity and audit fees, particularly in relation to the business network as a channel mechanism. The theoretical explanations for the fee differentials have also been limited in prior studies. The current study addresses this gap by offering a theoretical basis that highlights the advantage of the dominant ethnic group in establishing an efficient audit market system. Consequently, these auditors are able to charge lower fees to clients without compromising on the quality of their services. This finding aligns with the existing literature on audit fees and underscores the importance of the main ethnic group in fostering an effective audit market, resulting in lower audit fees compared to mixed audit markets.
The reciprocal relationship between search engine optimization (SEO) success and brand equity (BE): an analysis of SMEs
Authors: Chen Jun-Cheng , Sénéchal Sylvain 
Published: July 2023

Purpose
Search engine optimization (SEO) has long been a key topic in marketing research, but there are very few studies addressing SEO success and brand equity (BE). Thus, this study aims to investigate the interdependence of SEO success and BE, with a specific focus on small- and medium-sized enterprises (SMEs).

Design/methodology/approach
The study involved conducting interviews with SEO and digital marketing experts, followed by a comprehensive analysis of their responses to investigate the mutual association between BE and SEO. The analysis of the interview data was conducted using the grounded theory approach.

Findings
The placement of a brand on top of search engine results is perceived as an indication of its credibility by searchers. Well-established brands tend to have superior SEO performance due to the impact of search algorithms and their powerful brand recognition. Lesser-known brands should improve their SEO performance to enhance their BE.

Practical implications
This study makes a significant contribution to the understanding of the interdependence between SEO and BE. Specifically, this study provides SMEs with effective SEO strategies to enhance their BE in the future.

Originality/value
This study presents unprecedented findings on the reciprocal relationship between SEO success and BE. The study also highlights the potential risk for SMEs of falling into a negative spiral due to poor SEO performance and offers practical business solutions to address this issue.
Analysis of airport design for introducing infrastructure for autonomous drones
Authors: Edelman Harry , Stenroos Joel , Peña Queralta Jorge , Hästbacka David , Oksanen Jani , Westerlund Tomi , Röning Juha 
Published: July 2023

Purpose
Connecting autonomous drones to ground operations and services is a prerequisite for the adoption of scalable and sustainable drone services in the built environment. Despite the rapid advance in the field of autonomous drones, the development of ground infrastructure has received less attention. Contemporary airport design offers potential solutions for the infrastructure serving autonomous drone services. To that end, this paper aims to construct a framework for connecting air and ground operations for autonomous drone services. Furthermore, the paper defines the minimum facilities needed to support unmanned aerial vehicles for autonomous logistics and the collection of aerial data.

Design/methodology/approach
The paper reviews the state-of-the-art in airport design literature as the basis for analysing the guidelines of manned aviation applicable to the development of ground infrastructure for autonomous drone services. Socio-technical system analysis was used for identifying the service needs of drones.

Findings
The key findings are functional modularity based on the principles of airport design applies to micro-airports and modular service functions can be connected efficiently with an autonomous ground handling system in a sustainable manner addressing the concerns on maintenance, reliability and lifecycle.

Research limitations/implications
As the study was limited to the airport design literature findings, the evolution of solutions may provide features supporting deviating approaches. The role of autonomy and cloud-based service processes are quintessentially different from the conventional airport design and are likely to impact real-life solutions as the area of future research.

Practical implications
The findings of this study provided a framework for establishing the connection between the airside and the landside for the operations of autonomous aerial services. The lack of such framework and ground infrastructure has hindered the large-scale adoption and easy-to-use solutions for sustainable logistics and aerial data collection for decision-making in the built environment.

Social implications
The evolution of future autonomous aerial services should be accessible to all users, “democratising” the use of drones. The data collected by drones should comply with the privacy-preserving use of the data. The proposed ground infrastructure can contribute to offloading, storing and handling aerial data to support drone services’ acceptability.

Originality/value
To the best of the authors’ knowledge, the paper describes the first design framework for creating a design concept for a modular and autonomous micro-airport system for unmanned aviation based on the applied functions of full-size conventional airports.
Impact of visual multimedia in improving entrepreneurial competence and economic self-efficacy among widowed women farmers
Authors: Okeke Somtochukwu Victor , Abdullah Nabaz Nawzad , Onakpa Shaibu Mohammed , Nwokolo Peter , Ugwuoke Joel C. , Agujiobi-Odoh Ngozi , Gever Verlumun Celestine 
Published: July 2023

Purpose
This study aims to assess the impact of visual multimedia in improving entrepreneurial competence and economic self-efficacy among widowed women farmers.

Design/methodology/approach
The participants received entrepreneurial training through visual multimedia package. The sample size was made up of 540 widowed women farmers. The entrepreneurship competence and economic self-efficacy scales were used as the instruments for data collection. The purpose of the entrepreneurial competence scale was to measure the mental competence of the participants to engage in entrepreneurial ventures. On the other hand, the economic self-efficacy scale measured the ability of the women to solve their financial problems, thus, meeting their financial needs. Both scales were administered face-to-face to the participants before, and after the training and during follow-up assessment after three years.

Findings
The result of the study showed that the women farmers reported low entrepreneurship competence and economic self-efficacy before the training. After the training, the women farmers who received the multimedia training reported an improvement, but those who did not receive the training did not show an improvement. A follow-up assessment after three years revealed stability in the improvement among women farmers who received the training. It was also indicated that interactive visual multimedia was found to be more effective than noninteractive visual multimedia.

Originality/value
This study has provided empirical evidence on how best to empower widowed women farmers by improving their entrepreneurial competence and economic self-efficacy. This information could be useful for policy formulation and advocacy in relation to women’s empowerment.
Q-commerce or E-commerce? A systematic state of the art on comparative last-mile logistics greenhouse gas emissions literature review
Authors: Gund Harshal Pandurang , Daniel Jay 
Published: July 2023

PurposeThe purpose of this study is to systematically review available state-of-the-art literature on comparative studies on Quick Commerce (Q-commerce) and E-commerce and their greenhouse gas (GHG) emissions.Design/methodology/approachThe literature survey methodology is based on the funneling approach of Kitchenham (2004), where results are obtained according to inclusion and exclusion criteria. The literature review methodology used for this study covers the period from 2016 to 2022. The areas considered for the survey are operations, logistics and supply chain network design for the distribution of goods in e-business. After deciding on the criteria, a total of 140 articles were extracted from 9 journal articles that study e-commerce and environmental emissions.FindingsThe result of this study reveals that GHG emissions from both modes of shopping depend on various parameters such as speed of delivery, last-mile depot locations, logistics and vehicle efficiency, customers’ order patterns and average basket size. Furthermore, the findings also highlight the difference between Q-commerce and E-commerce supply chain networks.Research limitations/implicationsThis study only accounts for GHG emissions from logistics activities, but there are other sources of GHG emissions in the overall supply chain that are not taken into consideration. Supply chain/business analysts in Q-commerce companies might refer the findings from this study to measure GHG emissions from their operations.Originality/valueThis is the first study in the Q-commerce field that uses a structured approach to find relevant literature from the years 2016 to 2022 and focuses on GHG emission measurement.
Can the ocean economy in Brazil become blue?
Authors: Câmara Samuel Façanha , Pinto Francisco Roberto , Silva Felipe Roberto da , Torres Junior Paulo , Soares Marcelo Oliveira 
Published: July 2023

PurposeThis study aimed to identify the potential for economic activities related to the ocean economy in Brazil to become blue economy (BE) activities, in which the concept of the Sustainable Development Goals (SDGs) is central.Design/methodology/approachTo achieve the aim, the authors collected information on the SDGs and estimated data from the ocean economy sectors for the 256 Brazilian coastal cities. The authors predicted the indices for potential development of territories and sectors in the BE using two parameters: employed persons (EP) and sectoral added value (AV).FindingsThe results show that the capitals of coastal states present the highest potential indices for the BE, especially Rio de Janeiro, which accounted for 83.3% of sectoral added value in the Brazilian ocean economy with potential for sustainable development and generated 107,800 active formal jobs (26.9% of the country's total). In addition, restaurants, hotels and similar establishments are, on the Brazilian coast, the most frequent on the coastal zone and have the highest potential for BE activities.Originality/valueRegarding its contributions, this research innovates by developing an indicator that can help stakeholders understand the similarities and differences between cities and regions, whether through a social, economic, or environmental lens. Therefore, by following this methodological path for measuring the BE, viewing the distinct patterns of sustainable development by area is possible, thereby supporting action plans for the fulfillment of the 2030 Agenda and the implementation of a marine spatial planning process for the country in the context of the Ocean Decade (2021–2030).Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2023-0112
Property tax reassessment among local authorities: the implementation and its key challenges
Authors: Senawi Asma , Osmadi Atasya 
Published: July 2023

Purpose
The role of local authorities is crucial in addressing the essential needs of communities, and they possess the right to impose property taxes on all properties within their territory. Property taxes are levied on all properties, contributing to approximately 60% of the local authority’s finances. However, their role in this policy is not frequently understood, primarily in executing property tax reassessment. Hence, this paper aims to reveal property tax reassessment implementation and identify its key challenges.

Design/methodology/approach
The latest tone of the list record was extracted from the local government division, Ministry of Housing and Local Government Malaysia, to answer the research objective. The data were received on November 2021 by email. Furthermore, through the literature review, the most significant challenges in property tax reassessment were identified, compared and presented.

Findings
The results highlight that property tax reassessment implementation in West Malaysia is at the level of concern where only two councils have the latest tone of the list. However, larger councils have a higher performance compared to smaller councils. The findings also reveal various challenges in property tax reassessment, such as insufficient human resources, inadequate property systems and software and lack of financial capacity. Others include a shortage of competent assessors, lower public education, political interference and socioeconomic uncertainty.

Practical implications
This study offers practical implications to policy and decision-makers in the West Malaysian local authorities. Despite inferior performance by West Malaysian local authorities, there is a need for conducting property tax reassessment activity to ensure the quality and uniformity of the assessment. This study suggests that local government stakeholders and managers should devote more attention to formulating long-term plans and promoting the property tax reassessment practice. The property tax reform could solve the current situation of substandard reassessment activity.

Originality/value
This study explains, compares and interprets the actual statistical data through the figures and summarises the challenges of property tax reassessment activity among local authorities.
Mapping representations in qualitative case studies: can we adapt Boisot’s I-Space model?
Authors: Spinuzzi Clay 
Published: July 2023

Purpose
This paper aims to consider ways to visually model data generated by qualitative case studies, pointing out a need for visualizations that depict both synchronic relations across representations and how those relations change diachronically. To develop an appropriate modeling approach, the paper critically examines Max Boisot’s I-Space model, a conceptual model for understanding the interplay among knowledge assets used by a population. I-Space maps information in three dimensions (abstraction, codification and diffusion). It is not directly adoptable for case study methodology due to three fundamental disjunctures: in theory, methodology and unit of analysis. However, it can be adapted for qualitative research by substituting analogues for abstraction, codification and diffusion.

Design/methodology/approach
Using an example from early-stage technology entrepreneurship, this paper first reviews network, flow and matrix models used to systematically visualize case study data. It then presents Boisot’s I-Space model and critiques it from the perspective of qualitative workplace studies. Finally, it adapts the model using measures that have been used in qualitative case studies.

Findings
This paper notes three limitations of the I-Space model when applied to empirical cases of workplace learning. Its theory of information does not account well for how people use representations synchronically for learning. It is a conceptual framework, and the tentative attempts to use it for mapping representations have been used in workshops, not for systematically collected data. It does not adequately bound a case for analysis. Thus, it can be applied analogically but not directly for mapping representations in qualitative case studies.

Practical implications
This paper identifies a possible way to develop I-Space for strategically mapping representations in qualitative case studies, using measures analogous to the I-Space axes to reflect observable behavior.

Originality/value
In providing a methodological critique for one model of knowledge management, this paper also develops criteria for appropriate modeling of meaningful artifacts in the context of qualitative studies of workplaces.
Using the Power-Interruptions-Finances-Resources model to tackle the financial management problems of municipal corporations in India
Authors: Sharma Eliza , Prince John Ben 
Published: July 2023

PurposeThe paper aims to explore the problems related to the financial management of municipal corporations in India and to suggest solutions.Design/methodology/approachThe study is based on primary data collected from a sample of 577 employees of municipal corporations working in four metro cities of India, namely Chennai, Mumbai, Kolkata, and Delhi. Data were put through exploratory and confirmatory factor analysis for problem identification and inferences were classified and grouped to map the solutions for these problems.FindingsThe study found that municipal corporations in India face four major problems or issues in their financial management. These problems are mainly related to the four dimensions: Power, Interruptions, Finances, and Resources. The model used to explore these four types of issues is named as “PIFR model” by the author.Originality/valueThe findings suggest that real-world problems can be represented through a conceptual model that helps in identifying practical suggestions which can be implemented by municipal corporations at the ground level for better financial management.
Exploring the direct and indirect relationships between policing and citizen satisfaction in South Korea
Authors: Cho Joon Tag 
Published: July 2023

PurposeThe author explored the direct and indirect relationships between policing and citizen satisfaction, considering both the policing and neighborhood context at the regional level.Design/methodology/approachThe author conducted regression and path analysis based on the combined data of 190 local governments from the Korean National Police Agency, the Korean Crime Victim Survey and Statistics Korea.FindingsPatrol officers, a public safety budget, criminal arrests and perceived safety were positively associated with citizen satisfaction, whereas drinking rate was negatively associated with citizen satisfaction. The arrest rate partially mediated the relationship between the public safety budget and citizen satisfaction. In addition, the relationship between drinking rate and citizen satisfaction with police was partially mediated by perceived safety.Practical implicationsPolice and local governments should enhance citizen satisfaction by improving poor indicators of policing and neighborhood context and by considering the dynamics between factors.Originality/valueStudies analyzing the mediating effects on citizen satisfaction with police are still lacking.
Should I invest or not? Investigating the role of biases and status quo
Authors: Mamidala Vasanthi , Kumari Pooja , Singh Dakshita 
Published: July 2023

Purpose
The purpose of this study is to examine the behaviour of retail investors while making an investment decision and how it gets affected by the behavioural biases of the investors using a moderated-mediation framework.

Design/methodology/approach
A mixed method approach has been used to fulfil the objectives of the study. In the first study, a qualitative analysis of the interviews with 15 retail investors was conducted. As part of the quantitative study, a total of 201 responses from Indian retail investors were collected using systematic sampling and analysed using structural equation modelling and Process Macro.

Findings
The results indicate that anchoring bias, availability bias, herding bias, switching cost, sunk cost, regret avoidance and perceived threat have a significant effect on retail investors’ investing intention. The attitude of the investors towards investing decisions mediates the effects of behavioural bias and the status quo on investment intention. The results of the moderated-mediation analysis indicate that mediating effect of attitude varied at the low and high-risk aversion of investors.

Practical implications
The findings of this study will help regulators and retail investors to understand the critical behavioural biases which affect the investors’ investing intention.

Originality/value
The paper contributes to the literature on investors’ behaviour, status quo bias theory (SQB) and behavioural bias. This study uniquely proposes a moderated-mediation framework to understand the effects of biases on retail investors’ investment intention.
Temporal dispersion correction for wave‐propagation modelling with a series approach
Authors: Mulder W. A. 
Published: July 2023

AbstractTemporal dispersion correction of second‐order finite‐difference time stepping for numerical wave propagation modelling exploits the fact that the discrete operator is exact but for the wrong frequencies. Mapping recorded traces to the correct frequencies removes the numerical error. Most of the implementations employ forward and inverse Fourier transforms. Here, it is noted that these can be replaced by a series expansion involving higher time derivatives of the data. Its implementation by higher‐order finite differencing can be sensitive to numerical noise, but this can be suppressed by enlarging the stencil. Tests with the finite‐element method on a homogeneous acoustic problem with an exact solution show that the method can achieve the same accuracy as higher‐order time stepping, similar to that obtained with Fourier transforms. The same holds for an inhomogeneous problem with topography where the solution on a very fine mesh is used as reference. The series approach costs less than dispersion correction with the Fourier method and can be used on the fly during the time stepping. It does, however, require a wavelet that is sufficiently many times differentiable in time.