Transnational Business and Management

Navigating Delays: Exploring Factors Influencing Audit Timeliness

Agus Dwianto — 2024-05-07

This research explores factors influencing audit timeliness in the food and beverage manufacturing companies listed on the IDX from 2019 to 2023. The study population comprises 26 companies with complete and continuous financial reports during the research period. The analysis employs multiple linear regression to examine the impact of company size, profitability, solvency, and Public Accountant Reputationon audit report lag. Results reveal that company size does not significantly affect audit report lag, challenging previous studies. Profitability also shows no significant influence on audit timeliness, contradicting some research findings. In contrast, solvency has a positive and significant impact on audit report lag, indicating longer delays with higher debt-to-total-asset ratios. Moreover, a PAR positive reputation correlates with shorter audit report lag. Understanding these factors can help practitioners, auditors, and regulatory bodies comprehend the dynamics of audit timeliness in the food and beverage industry, facilitating more effective monitoring and decision-making. This research contributes to the literature by providing insights into the nuanced relationships between company characteristics and audit timeliness in a specific industry, offering a valuable perspective for academics and practitioners in auditing and financial management.

Proposing a Conceptual Framework for the Study of SME Success in Service Industry: An Appraisal of Theories

Sam Boran Li — 2024-05-07

The objective of this article is to review the extant literature on the factors contributing to the success of Small and Medium-sized Enterprises (SMEs) operating within the service sector. SMEs constitute a significant component of all economies, with the service sector comprising the largest segment of SMEs in most countries. Given the diverse nature of SMEs within the service sector, this appraisal of theoretical work may help researchers and practitioners alike to have a better understanding of SME success factors to inform strategies not only in this sector but also for other sectors of the economy, including but not limited to the industrial sector, financial sector, and manufacturing sector.

Unveiling the Attractiveness of Urban Destinations in the Context of Cuisine

Erdal Arslan — 2024-05-07

The efforts to diversify and extend the tourism season to 12 months continue unabated with new approaches and strategies. This issue is of greater importance for countries where tourism is pivotal to the growth of the economy. One approach to achieve this is through urban tourism and its popularity is increasing rapidly. Although tourism has a significant impact on the Turkish economy, the country is widely known for sea-sand-sun tourism. However, research on how this can be transformed into urban tourism especially from the perspective of cuisines is still needed. This current study focuses on the narratives of tourists visiting Istanbul, Turkey's mega-city as well as an important urban destination. A qualitative research approach is adopted, and a document analysis technique is employed in the study. Tripadvisor user entries, commonly used in scientific research, are used as a data source. Data analyses are performed following a three-step analysis procedure with the qualitative analysis software MAXQDA. The analysis covers a total of 450 entries. The results of the present study introduce a series of key projections for the scientific literature, practitioners, and administrators.

Bibliometric Analysis of Master’s and Doctoral Theses on Vegan Nutrition in Turkey

Özlem Yoldaş — 2024-05-07

This study aims to examine the bibliometric characteristics of thesis studies on vegan nutrition conducted in existing academies in Turkey and included in the National Thesis Center of the Council of Higher Education (YÖKTEZ) database. A total of 118 theses published between 2002 and 2023, related to vegan nutrition, were included in the research. Our study revealed that the majority of the published thesis studies on the topic were at the master's degree level and that predominantly female researchers showed interest in the subject. It was also found that the highest number of studies, both at the master's and doctoral levels, were conducted within the Food Engineering discipline. Quantitative research methods were mostly used, and an increasing interest in the topic was observed over the years.

Front Matter

TPLondon — 2024-05-07

Svend Hollensen, Philip Kotler, and Marc O. Opresnik (2023) Social Media Marketing: A Practitioner Approach. 5th edition

Nevin Karabiyik Yerden — 2024-05-07

Svend Hollensen, Philip Kotler and Marc Oliver Opresnik boldly present the fifth edition of the book as a real guide. In today's digital age, where social media has become an integral part of our daily lives, harnessing its power for business growth is not just an option but a necessity. In their groundbreaking book, "Social Media Marketing: A Practitioner Approach," Marc Opresnik, Philip Kotler, and Svend Hollensen offer an updated comprehensive roadmap to navigate the complex world of social media marketing and achieve unparalleled success. Published in 2023, this book serves as the ultimate strategy guide for businesses seeking to leverage social media to its fullest potential.