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Digital-only fashion represents an ideal fusion of sustainability and fashionability, garnering growing interest among fashion professionals. However, there is a noticeable gap in research focusing on digital-only fashion acceptance among consumers. Hence, this study aims to empirically examine consumers’ motivations, evaluations and acceptance of digital-only fashion based on the Functional Theory of Attitudes.

A US-based research agency was hired to collect data, resulting in 247 completed survey responses. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach.

Testing results highlight that consumer acceptance of digital-only fashion is directly influenced by both overall attitude and self-expressive attitude. Self-expression is particularly pivotal in digital-only fashion acceptance. Adorning avatars and dressing realistic on-screen bodies are distinct yet complementary aspects of using digital-only fashion. Consumers with positive environmental beliefs about digital-only fashion are concerned about how well digital-only fashion items allow them to express such beliefs.

This study innovatively applied the functional theory of attitudes to the emerging domain of digital-only fashion and identified consumers’ four functional attitudes toward digital-only fashion, along with the underlying motivations served by each functional attitude. Furthermore, this study provides valuable practical insights across the digital-only fashion value chain.

In early 2014, recent Stanford University graduate Tyler Shultz was in a quandary. He had been working at Theranos, a blood-diagnostic company founded by Elizabeth Holmes, a Stanford-dropout wunderkind, for almost a year. Shultz had learned enough about the company to realize that its practices and the efficacy of its much-touted finger-prick blood-testing technology were questionable and that the company was going to great lengths to hide this fact from the public and from regulators.

Theranos and Holmes were Silicon Valley darlings, enjoying positive press and lavish attention from potential investors and technology titans alike. Just as companies like PayPal had revolutionized the stagnant payments industry and Uber had upended the for-hire transportation sector, Theranos had been positioned as the latest technology firm to substantially disrupt yet another mature sector: the medical laboratory business. By the start of 2014, the company had raised more than $400 million in funding, and had an estimated market valuation of $9 billion.

Shultz's situation was exacerbated by the fact that his grandfather, the highly respected former US Secretary of State George Shultz, was on the Theranos board and was one of Elizabeth Holmes's biggest supporters.

But Tyler Shultz worried about the customers he was convinced were receiving highly unreliable and often inaccurate blood-test results. With so much at stake, Shultz wondered how he should proceed. Should he raise his concerns with the firm's investors? Blow the whistle externally? Report to industry regulators? Go away quietly?

This case and its subsequent four brief follow-up cases are based largely on interviews with Tyler Shultz, and outline the dilemma he faced and the various steps he would take both to extricate himself from his unsavory position and let the public know the full extent of the deception at Theranos.

Five optional handouts are available to instructors to further discussion after the case has been debriefed. The handouts serve as additional decision points for the students if your class time permits.

The purpose of this study is to investigate the association between nonaudit services (NAS) and out-of-period adjustments (OOPAs). Over the years, the number of OOPAs has risen while the number of restatements has decreased. This could indicate an improvement in financial reporting quality. It could also indicate the use of a type of stealth restatement for opportunistic purposes. These less prominent restatements are more likely to go undetected and could perpetuate opportunistic disclosure and mitigate the likelihood of unfavorable market reactions.

The authors use a two-stage multivariate regression analysis to examine the relationship between NAS and the reporting of an OOPA. The authors use prior research on NAS to guide the model development. The authors perform several robustness checks including different types of NAS and different characteristics of OOPAs.

The results indicate that NAS has a significantly negative association with the existence of OOPAs. The core findings suggest that NAS does not impair auditor independence. Rather, greater amounts of NAS may contribute to knowledge spillover, which leads to higher financial reporting and audit quality. The results are robust to several additional tests.

The results raise interesting implications for regulators, executives, auditors, investors and future research. The authors provide insight into the relationship between NAS and auditor independence.

To the best of the authors’ knowledge, prior research has not considered the effect of NAS on OOPAs. The authors contribute to the literature by providing evidence that OOPAs, a form of stealth restatements, is an important consideration in audit quality research.

This study aims to evaluate the users’ behavioral intention toward the acceptance and adoption of digital payment FinTech services in India. The study also compares the differences in Gen Y and Gen Z’s intention to adopt digital payment FinTech services.

The present study adopted both the unified theory of acceptance and use of technology (UTAUT) and the technology acceptance model (TAM) as its theoretical base and also added financial literacy and customer satisfaction. The data was analyzed by applying structural equation modeling using SmartPLS 4.

The outcomes of the study imply that customer satisfaction, effort expectancy and performance expectancy had a significant effect on behavioral intention. Moreover, effort expectancy, performance expectancy and perceived enjoyment had a significant influence on customer satisfaction, and effort expectancy and performance expectancy is significantly influenced by perceived enjoyment, while self-efficacy significantly influenced perceived enjoyment. Also, financial literacy does not moderate the relationship between effort expectancy, performance expectancy, facilitating condition and behavioral intention. Furthermore, the association of effort expectancy → customer satisfaction; perceived enjoyment → customer satisfaction; and perceived enjoyment → effort expectancy is moderated by age factor.

This study contributes by developing a more cohesive and unified model for assessing users’ behavioral intention toward acceptance and adoption of FinTech services by adopting constructs from the UTUAT and TAM and incorporating financial literacy and customer satisfaction to expand and enhance the theoretical prospect of the existing literature.

The purpose of the study is to examine the experiences of emerging adults transitioning from college to career and the implications of this transition on clothing choice and identity formation.

This study utilized a phenomenological approach to address how appearances are used by emerging adults during the transition from college to the workplace and how those appearances help form identity.

The study found that participants have a desire for high-status consumption, primarily fueled by social comparison and the desire to keep up with colleagues, a desire to express identity through clothing, even if they are working from home, and the tendency to convey maturity during this transitory time by dressing the part.

The main limitation of this study is the homogenous nature of participants. Most are white females in their 20s who work in the fashion industry. It would be fruitful to consider a more representative population of emerging adults to examine the role of clothing choice on identity formation during this critical time.

This study highlights the need for change in the retail sector, regarding which garments create a professional wardrobe. Since the pandemic, many companies have shifted to a casual dress code, thus rendering the historically professional wardrobe of business attire obsolete.

Examining what it means to be an emerging adult joining the workforce in today's post-pandemic world is a complex and ongoing process. This study provides insight into how this experience is navigated via clothing and how identities are shaped during this transition in a person's life.

The purpose of this paper is to supplement and update previously published articles about artificial intelligence (AI) instruments and operations in banking sectors with the following objectives in mind: to understand the role of AI in banking sectors; to explore the themes and context in this area based on keywords, co-citations and co-words; and to identify future research direction by evaluating the trend and direction of previous research.

This study adopts a semi-inductive approach with the convolution of bibliometrics and literature review. This study used bibliometrics for the identification of literature across multiple databases and systematic literature review on identified articles to explore heterogeneous sectors within AI in banking and finance.

This study contributes a literature-based model that accounts for both the broadly in AI application in banking and finance: predictive modeling in risk assessment and detection; financial decision-making; client service delivery; and emerging FinTech applications of AI and machine learning.

This study is among the few to address the literature of tools and application of AI in banking through mixed-methods approach and produce a synthesized model for the same.

Despite entrepreneurial linguistic style gaining increased attention in entrepreneurship studies, the field for digital vlogger entrepreneurs still lacks a comprehensive understanding of how linguistic patterns enhance audiences attitude and behaviour. This study aims to propose a conceptual model of “language-mental imagery-attitude-behaviour model” that leads to the examination of rich sensory language style of food travel vlogger entrepreneurs and its persuasive effect on audiences' attitude and behavioural intention.

The present study utilises a stimulus-based survey method that involves a sensory-rich vlog script extracted from a high social media engagement authentic vlog. Data are collected through an online questionnaire distributed to a sample of 355 participants via the Amazon Turk mechanism. The study employs confirmatory factor analysis and structural equation modelling to test the proposed hypotheses, with the aim of contributing to the advancement of theories of embodied cognition in entrepreneurial language by examining the attitudes and behaviours of audiences exposed to sensory-rich language. The findings of this research provide valuable insights into the effects of sensory-rich language on audience responses and can inform future research on the role of embodied cognition in entrepreneurial communication.

The findings demonstrate that vlogger entrepreneurial sensory-rich linguistic communication style positively influence audiences' attitude, behavioural involvement with food and intention to taste. Visit intention will be enhanced via the mediating effects of attitude, behavioural involvement with food and intention to taste.

This research highlights the significance of sensory-rich language for vlogger entrepreneurs in entrepreneurial communication, digital storytelling and for destination marketing enterprises in creating a digital sensory engagement marketing strategy.

The study contributes to the literature by elucidating the theories of embodied cognition in entrepreneurial communication. By examining the relationships between vlogger communication evoked mental imagery, audiences attitude and behaviours, this study provides novel insights into the effectiveness of sensory-rich language in vlogger entrepreneurial communication and its impact on audience engagement. These findings have important implications for communication scholars and practitioners alike, shedding light on the role of embodied cognition in entrepreneurial language and the potential of sensory-rich language to enhance audience engagement.

This study explores young consumers' motivations for purchasing Virtual Luxury Non-Fungible Token Wearables (VL-NFTs) from luxury brands, which are virtually crafted luxury wearables minted as blockchain-based NFTs. Specifically, it investigates the relationships among consumers' perceived value of VL-NFTs, engagement with NFTs and purchase intention and the mediating effect of consumer engagement with NFTs.

Data were collected via an online survey of 504 young US consumers who had previously considered purchasing luxury fashion products and NFTs. Structural equation modelling was adopted for analysis.

Perceived economic, functional (uniqueness) and experiential (self-directed pleasure and affiliation) values of VL-NFTs directly influenced consumers' purchase intention. While symbolic value (self-presentation and conspicuousness) did not significantly influence purchase intention, it facilitated consumer engagement with NFTs. Moreover, consumer engagement mediated the relationship between economic and functional values and purchase intention.

The sample was only comprised of young consumers, limiting the generalizability. Additionally, consumers may perceive VL-NFTs differently because of differences in past experiences and the varying VL-NFT types, necessitating further investigation on consumers' motivations across different types of VL-NFTs.

This study contributes to the existing literature by examining the importance of multifaceted perceived-value dimensions and engagement with NFTs in consumers' motivation for purchasing VL-NFTs through the lens of the customer value framework.