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Article
Publication date: 5 July 2024

Sudhi Sharma, Vaibhav Aggarwal, Reepu and Gitanjali Kaur Mehta

This study aims to investigate into the dynamic connection between ESG scores and the volatility term structure for Indian companies listed BSE. The study divides the BSE-100…

196

Abstract

Purpose

This study aims to investigate into the dynamic connection between ESG scores and the volatility term structure for Indian companies listed BSE. The study divides the BSE-100 listed companies into two panels based on their median ESG scores in 2022, creating high and low ESG scoring groups to capture volatility structure.

Design/methodology/approach

The study employs time-varying symmetric and asymmetric GARCH models and followed by continuous Wavelet to capture volatility structure and explore comparative resilience behavior.

Findings

The study found similar volatility patterns regardless of ESG scores, nudging doubt on the direct impact of ESG on volatility. Additionally, both high- and low-ESG-scored companies displayed high vulnerabilities during the pandemic, raising questions about the effectiveness of ESG frameworks in capturing risks. Finally, by examining the resilience behavior of ESG-scored companies during the pandemic, our study contributes to the evolving understanding of the intersection between ESG performance and crisis response.

Practical implications

The study carries vital implications for investors and policymakers. It highlights the urgent need to strengthen the ESG framework and scores to shield investors from short- and long-term volatilities and economic vulnerabilities.

Originality/value

To the best of the authors’ knowledge, this is the first study investigating the Indian market by examining the volatility structure and resilience behavior of high- and low-ESG-scored companies during the pandemic.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2024-0113

Details

International Journal of Social Economics, vol. 52 no. 3
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 2 August 2024

Sri Lestari, Wiwiek Rabiatul Adawiyah, Arina Laksita Alhamidi, Joni Prayogi and Ronald Haryanto

The purpose of this study was to examine the relationship between online banking fraud experience and fear of cybercrime and distrust of online banking services, and to understand…

346

Abstract

Purpose

The purpose of this study was to examine the relationship between online banking fraud experience and fear of cybercrime and distrust of online banking services, and to understand how perceived usefulness of online banking moderates the relationship.

Design/methodology/approach

The number of respondents involved in this study was 271 people from the Central Java region, Indonesia. Statistical analysis was performed using Jeffreys’s Amazing Statistics Program software to examine the relationships and interactions between the variables studied.

Findings

Experience of online banking fraud is positively related to fear of cybercrime and distrust of online banking services. Perceived usefulness of online banking moderates the relationship between online banking fraud experience and fear of cybercrime and distrust of digital payments. Perceived usefulness is negatively related to the level of distrust of online banking services.

Research limitations/implications

Overall, the implications of this study underscore the importance of dealing with the risks of cybercrime in online banking services. By focusing on security, user awareness and the role of perceived usefulness, banking service providers can create a safer and more trusting environment for users of online banking services. This also contributes to the development of more innovative services and can increase customer satisfaction and trust.

Practical implications

The practical application of these findings is important for financial institutions and online banking service providers. Companies must improve cybersecurity with the latest technology and provide education about online security practices. Transparent communication and better customer service will help overcome customer fears. Compliance with security regulations and technological innovation is also important to protect online banking services. With these steps, customer security and trust can be improved, and the adoption of online banking services will increase widely.

Social implications

The social implications of this research are increasing public awareness about cybersecurity, consumer protection and strengthening trust in online banking services. With joint efforts, a safer and more trusting environment in using online banking services can be realized.

Originality/value

The originality of this research lies in the use of perceived usefulness of online banking as a moderating variable to reduce the negative impact of online banking fraud experience. With a focus on the psychological effects of customers experiencing fraud, this research seeks to rebuild trust and improve the security of online banking services.

Details

Safer Communities, vol. 23 no. 4
Type: Research Article
ISSN: 1757-8043

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Article
Publication date: 5 July 2023

Tahani Hakami, Omar Sabri, Bassam Al-Shargabi, Mohd Mohid Rahmat and Osama Nashat Attia

This study aims to examine the present condition of blockchain technology (BT) applications in auditing by analyzing journal publications on the topic to acquire a better…

635

Abstract

Purpose

This study aims to examine the present condition of blockchain technology (BT) applications in auditing by analyzing journal publications on the topic to acquire a better understanding of the field.

Design/methodology/approach

This study makes use of the Bibliometric Analysis method and gathered 725 papers from the Web of Science and Scopus databases in the management and accounting, business, financial, economic and social science, as well as decision sciences fields from 2017 to 2021 using the R-Package Bibliometrix Analysis “biblioshiny”.

Findings

The findings revealed that blockchain research in terms of auditing has already increased and started to spark a quick rise in popularity, but is still in its initial phases with important quality though less in quantity. Moreover, the Journal of Emerging Technologies in Accounting is the most prolific journal with 2019 as the highest publication year, with the United States and China as the most cited countries in this field. Furthermore, in this field, there are much research topics involving blockchain, audit and smart contracts; and there is less involving data analytics, governance, hyperledger, distributed ledger and financial reporting. Additionally, Sheldon (2019) and Smith and Castonguay (2020) are the most productive authors in the field in terms of the H-index.

Research limitations/implications

This study has certain limitations such as the fact that it only looked at 105 papers in the domains of finance, business, economics, accounting, management as well as multidisciplinary science. Moreover, the research’s data and dates have an impact on the results dependability. As this is an original topic, fresh studies are anticipated to remain to shine a spotlight on and suggest answers to blockchain’s implications on auditing. Additionally, the period of time was limited to only the last five years, from 2017 to 2021. As a result, extensive study into the topic is required since there is currently a research deficit in the blockchain field in the setting of auditing. So, new research is required to offer new frameworks and understandings for describing the blockchain function in auditing, including processes, techniques, security, as well as timeliness. Investigations in unique circumstances and research employing innovative research methodologies for discovering the new issue would be valuable in acquiring a higher grasp of the complexities faced.

Originality/value

This research contributed to the field by assessing the present state of the art of research on the usage and use of BT in finding research gaps, the audit profession and, most importantly, recommending a future direction for researchers in the subject.

Details

EuroMed Journal of Business, vol. 19 no. 4
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 20 May 2024

Puneett Bhatnagr, Anupama Rajesh and Richa Misra

This study aims to integrate Delone and McLean’s information system success (DMISS) model with the innovation resistance model to evaluate the relationship between behavioural…

555

Abstract

Purpose

This study aims to integrate Delone and McLean’s information system success (DMISS) model with the innovation resistance model to evaluate the relationship between behavioural intention to use (BIU) and innovation resistance in the context of neo-banking. The primary objective of this study is to identify the drivers of neo-banking adoption and the barriers to its adoption and incorporate constructs such as e-trust (ETR) and personal innovativeness (PIV) to provide a more comprehensive understanding of the factors influencing neo-banking adoption.

Design/methodology/approach

A structured survey-based questionnaire was used to gather data from a diverse sample population in India. The Partial Least Squares Structural Equation Modeling (PLS-SEM) model was employed to further examine the adoption of neobanking services and users' intention to use neobanking services.

Findings

This study reveals a significant correlation between BIU and the uptake of neobanking services, demonstrating the value of consumers' readiness to embrace these offerings. However, resistance to usage has emerged as a major obstacle for consumers concerned about data security, technology reluctance and perceived risks associated with digital-only neobanks.

Research limitations/implications

Analysing the driving and restraining factors will provide substantial information on the formation of consumers' decision-making processes in the Indian banking industry, which is undergoing rapid digital transformation. This information is of great importance to scholars, practitioners and policymakers, as it highlights the factors that may facilitate or impede the adoption of neobanking in India. The outcomes of this analysis will be of particular interest to researchers, experts and stakeholders in the field as they will provide valuable insights into the dynamics of consumer behaviour in the Indian banking sector.

Originality/value

This study represents an initial effort to examine BIUs and usage resistance within the rapidly developing neobanking sector in India. The findings of this study build on the existing research in this area and contribute to the ongoing discussion on the adoption of neo-banking.

Details

Management Decision, vol. 62 no. 10
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 11 August 2021

Daniela Mancini, Rosa Lombardi and Madjid Tavana

This paper aims to study the role of smart technologies (e.g., artificial intelligence, Internet of Things, blockchain and analytics, among others) in the accounting environment…

2191

Abstract

Purpose

This paper aims to study the role of smart technologies (e.g., artificial intelligence, Internet of Things, blockchain and analytics, among others) in the accounting environment (AE). In this context, the nuances of innovation generated by such technologies allow for tracing the merging trends in accounting research.

Design/methodology/approach

This paper uses an integrated qualitative methodology composed of structured literature analysis and systematic literature analysis to study scientific papers published and stored in prominent databases from 2000 to 2020. This paper collected a data set sharing topics related to smart technologies and innovation in the AE.

Findings

The primary findings reveal four research paths of innovation, impact, implication and intelligence in accounting research as follows: smart technologies as innovations to be managed; smart technologies as impacting tools affecting the AE in certain circumstances; smart technologies as a source generating relevant implications; and smart technologies as factors requiring new and updated knowledge, skills and abilities of actors.

Originality/value

The joint investigation of the AE and smart technologies poses a milestone for future academic and professional accounting research. This paper proposes a new framework (SMATECHacc Framework) consisting of four pathways research that can be used by future researchers to consider and construct their own research designs.

Details

Meditari Accountancy Research, vol. 29 no. 5
Type: Research Article
ISSN: 2049-372X

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