Search results

This study aims to investigate the antecedents of behavioral intention and actual usage of mobile payment (m-payment) services during the COVID-19 pandemic among Indian consumers.

The proposed research model of this study is based on the extended framework of the Unified Theory of Acceptance and Use of Technology (UTAUT2) by using two additional variables, namely, perceived security (PS) and perceived trust (PT). In total, 436 sample respondents are chosen from Indian consumers with experience using m-payment services through the online survey method. The data analysis and proposed hypothetical relationships were tested using confirmatory factor analysis and structural equation modeling techniques.

The results confirm that performance expectancy, effort expectancy, facilitating conditions, PS, PT, habit and price value are antecedents of consumer intention toward adopting m-payment services. Furthermore, behavioral intention significantly influences the actual usage of m-payment services during the COVID-19 pandemic.

Though the impact of COVID-19 has been observed during the research period in getting responses from m-payment service users, the constructs used in the study are confined to the UTAUT2 model, and dimensions related to COVID-19 are not directly included in the measurement scale. The study’s findings propose valuable insights for service providers and policymakers.

This study’s results offer valuable insights to the service providers and policymakers to achieve the Government of India digital India objective of “Faceless, Paperless and Cashless” transactions.

This study’s results contribute to extending the empirical research literature on m-payment as antecedents of behavioral intention toward the adoption of m-payment services during the COVID-19 pandemic. Furthermore, this study assumes important interrelationships among UTAUT2 constructs with the additional incorporation of PS and PT.

This study aims to examine the determinants of disclosing repetitive year-to-year key audit matters (KAMs) content by auditors for a client and whether repetitive KAMs content is indicative of lower audit effort.

The authors use a sample of publicly listed firms from New Zealand between 2016 and 2020. Multivariate regression models are used to test the determinants of the extent of repetitive content in the KAMs section of the audit report. The authors compare the KAMs disclosed in the current period to those disclosed in prior period(s) to determine the level of recurring items and repetitive textual content.

The authors find evidence of repetitive KAMs content being disclosed at the client level since the reporting requirement was introduced. In multivariate analyses, the authors find that client business risk and auditor reputation are negatively associated with auditors’ reporting of repetitive KAMs. Furthermore, the authors find that auditors exert lower effort on audits for which they report a higher level of repetitive content in KAMs.

The study provides novel findings that contribute to the literature on auditors’ voluntary reporting of KAMs and provide important practical implications for investors and regulators.

The authors examine whether the duration of performance shortfall in the firm impacts the real earnings management.

We find the results in the context of India, an emerging market, on a large sample set of 15,011 firm-year observations during 2006–2020.

We find that when managers continue to face short-term performance pressures, they shift their focus away from aspirational levels, prefer not to engage in strategic actions to address performance shortfalls and engage in opaque actions of real earnings management. We discover that this baseline relationship for business group-affiliated firms is stronger; however, the moderation effect is weaker under stronger corporate governance and the involvement of high-quality auditors.

The study suggests that the governing council of firms, such as the board of directors, must pay additional attention to underperforming firms, as a longer duration of performance shortfall may induce firms to engage in earnings management, which is detrimental to the long-term viability of organizations. Government authorities should pay close attention to the choices made by managers, especially when their performance is subpar. Furthermore, the government has the option to implement policies or offer financial assistance, such as special funds, to incentivize companies to refrain from participating in manipulation activities.

This is the first study to examine corporate misconduct through the lens of the “threat rigidity hypothesis,” which has significant implications for the management literature.

Digital political advertising has been essentially unregulated for a long time. More recently, a number of notable scandals, such as the Facebook–Cambridge Analytica affair and the external meddling in Brexit and the 2016 US elections, have compelled the European Union to take regulatory action. After discussing the growing role of political advertising for political parties and candidates and the major challenges this implies in terms of electoral integrity, this chapter explores the genesis, significance as well as the limitations of the Transparency and Targeting of Political Advertising (TTPA) Regulation. Introduced in 2024, the TTPA establishes a common regulatory framework across EU Member States ensuring minimum transparency requirements that digital platforms must comply with, including disclosure about the origins, parameters and funders of political advertisements directed to European citizens. While emphasising the important step forward of this Regulation for the countering of information manipulation and foreign interference in elections and the relevant shift in the EU relationships with platform services, we point to a number of problems that remain unaddressed, including the manipulative and deceptive use of political content, hate speech, misinformation and political polarisation.

This study aims to describe the m-learning experience of school students and teachers during the COVID-19 pandemic and explores the factors influencing the continuance intention of m-learning.

Semistructured interviews of 24 students and 09 teachers of schools in national capital territory (NCT) Delhi, India were conducted over 03 months and transcribed verbatim. A hermeneutic phenomenological design was used to interpret the text and bring out the “lived experiences” of m-learning.

The following 15 themes or factors influencing continuance intention emerged through the hermeneutic circle: (1) actual usage, (2) attitude, (3) context, (4) extrinsic motivation, (5) facilitating conditions, (6) intrinsic motivation, (7) perceived compatibility, (8) perceived content quality, (9) perceived mobile app quality, (10) perceived teaching quality, (11) perceived usefulness, (12) satisfaction, (13) self-efficacy, (14) self-management of learning and (15) social influence.

The study offers insightful recommendations for school administrators, mobile device developers and app designers. In addition, suggestions for effectively using m-learning during disasters such as COVID-19 have been provided. Several future research directions, including a nuanced understanding of m-assessment and online discussions, are suggested to enhance the literature on m-learning continuance.

The study enriches the literature on m-learning continuance. A qualitative approach has been used to identify relevant factors influencing m-learning continuance intention among secondary and higher secondary level (Grades 9 to 12) school students and teachers in India. In addition, a conceptual framework of the relationships among the factors has been proposed. Further, an analysis of the lived experiences of m-learning during the COVID-19 pandemic indicated several issues and challenges in using m-learning during disasters.

This study aims to investigate the crucial role of information quality in the construction industry and its impact on organizational performance. The research objectives are threefold: (1) to identify and analyse key factors influencing information quality in construction organizations; (2) to examine how information quality affects strategic decision-making processes in the industry; and (3) to assess the extent to which information quality impacts overall organizational performance.

The study commences by gathering data from databases such as Scopus, Elsevier, Taylor and Francis, and Emerald Insight. The collected data is then analysed using ATLAS.ti 9 to construct a model linking information quality with strategic decision-making and organization performance.

The literature review analysis reveals the complex interplay between information quality, strategic decision-making and organizational performance in the construction industry. Key findings include identifying critical factors influencing information quality, such as technological infrastructure, organizational processes and personnel skills. The study highlights the necessity for organizations to recognize potential challenges in information management and formulate strategies to overcome them.

This research makes a significant contribution to the field by providing a comprehensive framework for understanding the role of information quality in strategic decision-making within the construction industry. The study’s originality lies in its systematic approach to synthesizing existing literature and developing visual representations of complex relationships between information quality, decision-making processes and organizational performance.

Most studies on the association between the Big Five (BF) personality traits and religiosity have been conducted on western samples. This study aims to explore this association using Egyptian university students.

A sample of Alexandria University undergraduates (n = 1,579) responded to the Arabic Big Five Personality Inventory and a self-rating scale of religiosity.

Men obtained significantly higher mean total scores than did women for extraversion, openness and conscientiousness, whereas women had a significantly higher mean total score than did men for neuroticism. All the correlations between BF and religiosity in men were statistically significant and positive, except for neuroticism and religiosity (non-significant). Among women, all these correlations were statistically significant and positive, except with neuroticism (negative). Principal components analysis extracted two components, which were labeled “Positive personality traits and religiosity” and “Neuroticism versus extraversion” in both sexes. Regression analysis indicated that the predictors of religiosity were conscientiousness and agreeableness among men. For women, the predictors of religiosity were conscientiousness, agreeableness and low neuroticism.

The results in the present Egyptian sample reflect the general pattern observed in the international studies. A potential clinical implication may be to integrate Islamic beliefs and practices in psychotherapeutic procedures among university students.

The next step would be to conduct a longitudinal study using a general population sample with a large age range. Furthermore, the reasons for the importance of religiosity in the life of Muslim participants is a suggested topic for a deep study. On the basis of the importance of religion among Arab participants, a potential clinical implication may be to integrate Islamic beliefs and practices in psychotherapeutic procedures among university students.

The selection of this sample makes the cross-cultural comparison viable. Notwithstanding these sharp differences, the result’s similarities overshadow differences.

The studies on the present subject using Egyptian participants are few, notwithstanding the high mean score of religiosity among them.

This study aims to explore the relationship between transformational leadership and proactive customer service performance (PCSP) in the airline industry, considering self-efficacy and emotional intelligence as mediators.

Bandura’s self-efficacy theory was used for formulating hypotheses. Data were gathered from 500 frontline employees and 30 supervisors to create subordinate dyads, resulting in a final sample size of 370 participants. Structural equation modeling was employed for the purpose of data analysis.

The results indicated that supervisors’ transformational leadership impacted the self-efficacy and emotional intelligence of service and frontline employees, thereby influencing PCSP. Self-efficacy and emotional intelligence of frontline employees were positively correlated with PCSP. These findings add to the existing literature by providing empirical proof of a positive association between transformational leadership and perceived customer service performance. Furthermore, this study supported the mediating roles of self-efficacy and emotional intelligence of frontline employees as mediators, showing their importance in translating transformational leadership behaviors into enhanced customer service performance.

The airline sector will benefit significantly from the findings of this research. It highlights the significance of transformational leadership in improving PCSP. Organizations should emphasize the creation and growth of transformational leaders capable of inspiring and motivating staff to provide excellent customer service. In addition, the research highlights the significance of self-efficacy and emotional intelligence as factors that mediate the relationship between transformational leadership and PCSP. Organizations may foster PCSP by investing in training and development programs that seek to improve workers’ self-efficacy and emotional intelligence. These programs may help participants gain confidence in their ability to deliver excellent customer service as well as improve their knowledge.

This research paper presents novel theoretical and practical developments in the airline industry. This research paper collected data in two phases from supervisor–subordinate dyads.

This study aims to examine the role of libraries in stimulating access to information concerning environmental justice issues. This study also provides valuable insights into libraries’ contributions to addressing environmental justice concerns and informs strategies for maximizing their impact in this critical area.

In conducting this study the role of academic librarians at the Federal University of Technology Ikot Abasi, Akwa Ibom State, Nigeria, using a descriptive design and qualitative research method. The population for this study consists of academic librarians who were chosen due to their expertise in information access and their potential impact on environmental justice initiatives within the academic community. Data were collected through focus group discussions with the participating academic librarians.

The findings of this study underscore the critical role of addressing information disparities within the context of environmental justice, emphasizing the transformative potential of information access in empowering communities. The analysis reveals a consensus among respondents regarding the multifaceted role of librarians in addressing environmental justice. Librarians are perceived not only as information custodians but also as active contributors to community engagement, awareness and social change. This study identifies both challenges and opportunities for libraries to enhance awareness of environmental justice issues among their patrons. While existing resources related to environmental justice in the library’s collection are generally viewed positively, there is consensus among participants that there is room for improvement. Finally, this study acknowledges gaps in the current collection regarding information on environmental justice. It underscores the need for up-to-date multimedia resources focusing on local issues and representing diverse perspectives.

Collaboration with scholars from diverse fields such as environmental science, sociology and public policy could enrich the understanding of the complex intersections between information access, environmental justice and librarianship.

Librarians have a responsibility to promote information access and environmental justice by curating relevant resources, promoting information literacy, engaging with communities, advocating for change, addressing digital access and equity issues, fostering cultural competence and collaborating with other stakeholders.

This study presents a compelling and forward-thinking perspective that underscores the critical role of librarians in addressing environmental challenges and fostering social equity.