Purpose This study aims to provide an empirically informed view on the auditing profession’s readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees in Italy, this study examines the factors that motivate auditors to use blockchain technology (BT). Design/methodology/approach To this aim, this study uses an integrated theoretical frame merging the third version of the technology acceptance model (TAM3) and the unified theory of acceptance and use of technology (UTAUT). The analytical model is based on an application of the structural equation modelling with partial least square estimation on data gathered through a Likert-based questionnaire. Findings The findings reveal that the main predictors of auditors’ intention to use blockchain are performance expectancy and social influence. Moreover, auditors’ effort expectancy in relation to this technology implementation and use appears to be a reasonably reliable predictor. Originality/value This paper contributes an evidence-based view to the discussion on the impact of automation and disruptive information and communication technologies, on the roles of accounting and auditing professionals. It uses a novel approach to analysis by integrating TAM3 and UTAUT within its theoretical model. It complements and extends the field of studies on technology acceptance by offering fresh insights into auditors’ perceptions. Finally, the paper highlights practical implications for business leaders aiming to use the advantages of BT in audit firms.

The aim of this paper is to investigate the entrepreneurial intention of Italian female students according to the Ajzen's Theory of Planned Behaviour (TPB). In particular, we analysed the women's intention to become entrepreneurs because the relevance of the female entrepreneurship phenomenon is a growing issue. Indeed, millions of women are involved in creating and operating enterprises, which suggests that women are an important engine of economic growth for developing countries. Using survey data from 441 Italian female students, we found that social pressure influences business students' intention to become entrepreneurs. Focusing on female students, their intention is affected also by the perceived behavioural control. These results are of interest for policy makers and regulators in promoting entrepreneurial skills among young populations, with consequent reduction of the unemployment rate. Finally, this paper provides a new model that helps to understand the students' entrepreneurial intentions based on gender role.

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This paper aims to investigate the relationship between the financial and the sports performance of Italian football teams. To achieve this aim, a panel data analysis was performed, using financial statements and data from sports results. The panel dataset covers seven seasons (from 2007-2008 to 2013-2014) and 29 clubs that belong to the Italian "Serie A." The results indicate positive effects between the expenses for football players' salaries and the clubs' sports performance but no significant effects between player transfer fees and sports performance.

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