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The recent proliferation of social media platforms has witnessed a growth in social commerce by using social media to facilitate interactivity between customers and vendors. While emergent studies on social commerce are growing, their focus tends to be on millennials and cross-age groups. Given the growth of digital natives in shaping the online shopping experience of the future, we deemed an application to Generation Z necessary and overdue.

We draw on the existing literature and develop a framework to understand social commerce dynamics for digital natives. We employ PLS and CB-SEM to test our proposed model.

Our findings demonstrate the importance of social commerce information sharing activities in facilitating social support, a sense of warmth and belongingness, and online trust for Generation Z platform users. We also investigate the roles of online trust and perceived risk on intention to purchase and find support for both relationships. Finally, we discuss the findings in terms of theoretical and managerial contributions and conclude the study with limitations and future research directions.

This research is unique by using social commerce theory to explore Gen Z platform users. The finding will contribute to information system literature by expanding the social commerce research stream.

We review and synthesize the existing research on directors' and officers’ (D&O) liability insurance. Our objectives are (1) to examine the institutional forces and regulatory requirements that have influenced the development of D&O liability insurance; (2) to identify the factors that influence firms to purchase D&O liability insurance and explore the consequences associated with its usage and (3) to identify gaps in the current literature and provide recommendations for future research on D&O liability insurance.

We perform a systematic literature review (SLR) using the Preferred Reporting Items for a Systematic Review of Meta-Analysis (PRISMA) guidelines to examine archival studies that investigate the determinants and consequences of D&O liability insurance. Using a Boolean search strategy on the “Web of Science” (WoS) and PRISMA selection criteria, we review 64 published archival research articles and three working papers from 1987 to October 2023.

Our review reveals that disclosing detailed information regarding D&O liability insurance, such as total insurance premiums and coverage limit, is predominantly voluntary, except in Taiwan. Our findings suggest that the decision to purchase D&O liability insurance is influenced by litigation risk, which is determined by factors such as firm size, complexity and corporate governance variables. We also find that D&O liability insurance has implications for financial reporting, audit outcomes, investment behavior and capital market performance.

In the post-COVID era, where firms face pressure due to financial constraints, our research emphasizes the practical importance of carefully considering and understanding the impact of D&O liability insurance, particularly as it concerns the demand for such insurance.

To the best of our knowledge, this study represents the first systematic review of previous research on D&O liability insurance. Our review highlights some research gaps, particularly in relation to the implications for financial reporting practices, auditing outcomes, firm investment behavior and capital market consequences.

We seek to contribute to the literature by comparing and analyzing the relationship between Australian and Taiwanese students regarding environmental value attitude, action intention and green marketing intention. Specifically, by comparing the green marketing intention of hospitality and tourism (H&T) students in the East with that in the West.

A well-designed curriculum examines student thinking and behavior (learn). This study compares and analyzes the value and attitude and the application of big data to green marketing among Taiwanese and Australian university students using the stimulus-organism-response (S-O-R) model. Structural equation modeling (SEM) was used to test the hypotheses in a sample of 633 H&T students in Taiwan (389) and Australia (244).

This study also shows how the national differences between Australia and Taiwan have interference effects on the relationship between value attitudes and action intentions and between action intentions and the green marketing intention. We also combined the application of big data and related variables and estimated the mediating effect of related variables to evaluate the impact on action intentions and green marketing of big data applications.

There are significant differences in the sustainable behavior and intentions of H&T higher education students that reflect the educational differences between the East and the West. These different results may be due to a lack of natural resources and the relatively smaller size of Taiwan. With the strengthening of environmental action intention (AI) and green marketing intention (GMI), Taiwanese hospitality and management (H&M) students' sense of crisis increases, and their performance in GMI is slightly higher than that in Australia.

These findings indicate that it is necessary to consider students' ecological concepts, environmental knowledge, environmental value attitude and environmental action intention to improve their intentions to engage in green marketing under the stimulus-organism-response (S-O-R) framework. We also found that environmental knowledge has a mediating effect on the relationship between ecological concepts and environmental value attitude.

This study aims to investigate the effect of seasonality caused by fasting as a religious practice on trading activity.

The authors use an unbiased sample of daily trading by individuals and institutions on the Boursa Kuwait. The authors use panel data on trading activities and Tobit regression models to examine the effect of Muslims’ religious practice of fasting during the holy month of Ramadan on trading behavior.

The authors find that during the holy month of Ramadan, Muslims’ religious practice of fasting leads to a decline in the frequency of both overall stock market trading and the ratio of individual trading volume to total trading volume. The authors find a significant decrease in individual buy-side trading as a proportion of total trading volume and simultaneously a significant increase in institutional buy-side trading.

This study’s findings have important implications for the main players in stock markets of countries with a Muslim majority. Market-makers should be aware of the significant increase in the proportion of institutional buy-side trading volume to total trading volume to minimize the cost of trading with better-informed traders (adverse selection).

To the best of the authors’ knowledge, this is the first study that investigates individuals’ trading activity during Ramadan.

This paper examines the evolving landscape of accounting and finance research on the Chinese capital market, building on a previous study published at Abacus in 2018.

By incorporating data from 1999 to 2023, our analysis offers a detailed examination of shifts in academic focus, methodological advancements and thematic expansions over the last quarter-century.

The study reveals a substantial increase in accounting and finance publications related to the Chinese capital market in both Tier 1 and Asia-Pacific journals. The dynamic growth of the Chinese capital market during this period reflects profound economic transformations, characterized by technological innovations, sustainability commitments and regulatory reforms.

We conclude that the globally important Chinese capital market has attracted increasing academic attention, significantly advancing the understanding of accounting and finance research in China’s capital market.

This study proposes a theoretical model to explain user intention to continue engaging with Social Commerce (SC) from a habit perspective. The research uses social impact theory, user personal traits, and SC quality to explain how user habits are formed in SC, leading to continued usage.

The study collected data from 868 Indonesian respondents using a cross-sectional field design. SEM analysis confirmed the proposed theoretical model, calculating direct, indirect, and moderating effects.

The results showed that the social aspect is the dominant construct influencing users’ habit of using SC. Further, the outcome indicates that habit significantly predicts Continuity usage. Profoundly, subjective norms are the most significant predictors of habit, followed by self-efficacy, content quality, and herd behavior. Meanwhile, Trust and Social Support only indirectly affect Habit through self-efficacy and content quality, respectively, as mediators. Additionally, the moderating effect analysis revealed that age and gender play a role in habit formation.

This study specifically explores the factors affecting the development of habits in SC usage, leading to repeated behaviors. This area has not been thoroughly examined in previous research. Therefore, this study seeks to address this gap by investigating how habits are formed through social interactions on SC platforms. Understanding habit formation provides an alternative way of comprehending the continued use of SC, as it is considered a significant factor that leads to continued intention.

Chatbots are increasingly embodied in business and IS contexts to enhance customer and user experience. Despite wide interest in chatbots among business and IS academics, surprisingly, there are no current comprehensive reviews to reveal the knowledge structure of chatbot research in such areas.

This study employed a mixed-method approach that combines systematic review and bibliometric analysis to provide a comprehensive synthesis of chatbot research. The sample was obtained in December 2023 after searching across six databases: EBSCOhost, PsycINFO, Web of Science, Scopus, ACM Digital Library and IEEE Computer Society Digital Library.

This study reveals the major trend in publication trends, countries, article performance and cluster distribution of chatbot research. We also identify the key themes of chatbot research, which mainly focus on how users interact with chatbots and their consequences, such as users’ cognition and behavior. Moreover, several important research agendas have been discussed to address some limitations in the current chatbot research in business and IS fields.

The present review is one of the first attempts to systematically reveal the ongoing knowledge map of chatbots in business and IS fields, which makes important contributions and provides useful resources for future chatbot research and practice.

The purpose of this study is to investigate the factors that influence customers’ green consumption intention by integrating social cognitive theory (SCT) and the cognitive affective conative (CAC) framework.

Survey questionnaire was employed to collect data. Then, this study adopts artificial neural network (ANN) to check the robustness of partial least squares-structural equation modelling (PLS-SEM) empirical results.

The findings confirm that social media marketing and collectivism are potent external stimuli to promote green consumption intention. Significant variables identified in the PLS-SEM analysis were used for ANN models, demonstrating the robustness of the PLS-SEM findings.

The primary theoretical contribution lies in the application of SCT theory and the CAC framework in the context of green consumption, an area that has been relatively underexplored in previous studies. Additionally, the study provides managerial implications for marketers by emphasising the significance of social media marketing and collectivism in influencing consumers’ cognition and affect.

This study seeks to investigate how psychological capital (PsyCap), proactive personality and perceived organizational support (POS) influence organizational citizenship behavior (OCB) through the lens of meaning of work (MoW) within correctional institutions in the North Sumatra, Indonesia.

This study employed a quantitative approach involving 276 officers. Path analysis was conducted utilizing the partial least squares-structural equation modeling (PLS-SEM) technique.

The ten-hypotheses testing showed that one hypothesis is not supported, specifically the effect of proactive personality on OCB. However, the indirect effects of PsyCap, POS and proactive personality on OCB through MoW were successfully proven.

The results of this study both reinforce and provide insights into how the MoW can contribute to OCB, particularly within the context of densely populated correctional facilities. It aims to fill a significant gap in the current body of knowledge and enhance our understanding of the key factors that influence the behavior of correctional officers in a challenging and complex environment.

Despite substantial research attention on the business use of social media in innovation literature, the action-based mechanisms through which social media affect firms' product innovation remain unclear. We address this gap by drawing on the affordance theory and examining the effects of social media applications on product innovations.

The study was based on analyzing data collected through a questionnaire survey of Chinese firms. Partial least squares structural equation modeling was applied to test the hypotheses.

The results show that social media applications have a positive effect on marketing affordances (including customer behavior pattern discovery, real-time market response and marketing ambidexterity), in turn positively influencing product innovation performance. Organizational structures shape the actualization of the marketing affordance of social media; while organizational formalization positively moderates the relationships between social media application and marketing affordances, organizational centrality weakens these relationships.

Managers will benefit from understanding how social media can be applied to help their firms achieve product innovation. When manufacturing firms engage in social media for product innovation, they may find it worthwhile to focus on marketing actions such as customer behavior pattern discovery, real-time market response and marketing ambidexterity.

This study elucidates the action-based mechanism of marketing affordance by which social media usage improves product innovation performance. This study also highlights the design of organizational structure as an important approach to realizing the potential benefits of social media in product innovation.