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This paper aims to explore the mechanisms that explain the effects of physicians who feel supported by their co-workers on their professional outcome expectations and their ability to be more successful in their chosen career, in the context of Social Cognitive Career Theory (SCCT).

The population of the study is physicians working in hospitals in Ankara. There are 37 hospitals under the Ministry of Health in the province. A total of 5,092 physicians work in these hospitals. In this study in which questionnaire technique was used, data were collected from 400 physicians by convenience sampling method. The data obtained were analysed by means of AMOS 22.0 and SPSS 26.0 package programs.

As a result of the regression analyses, it was determined that physicians’ professional outcome expectancy had a positive and significant effect on career regret. In addition, it was determined that the perceived co-worker support variable did not have a moderating role effect in the relationship between physicians’ professional outcome expectancy and career regret.

In this study, the moderating role of co-worker support in the effect of physicians’ professional outcome expectations on career regrets is examined. Therefore, the sampling frame is limited to physicians.

Based on the fact that professional outcome expectation and co-worker support are very important variables for individuals with career regret, it emphasises that management activities carried out in health institutions should be carried out in a way that supports the career development of employees.

The tasks that physicians perform include many challenging elements. Therefore, the support they receive from their co-workers is critically important.

This study investigates the benefits and personal values that motivate customers to purchase from social commerce (s-commerce).

The study uses the means-end chain (MEC) theory and the laddering technique to identify the personal values a customer expects to achieve while interacting with an s-commerce page.

“Page design” followed by “response to queries” during and after purchase are the two most important attributes that help a customer attain personal values. The study reveals “feeling valued” and “confidence” in a purchase as critical values for the customers.

Researchers suggest making an s-commerce page “easy to use” by focusing on the page design, aesthetics and appealing interface. S-commerce customers value prompt responses to queries during and after a purchase, which leads to a better customer experience.

This study is one of the first attempts to examine the personal values that motivate customers to purchase on s-commerce pages.

SOX Section 404 requires that public companies evaluate and have their auditors attest to the effectiveness of their internal control over financial reporting (ICFR). These companies compare their ICFR effectiveness to the Internal Control Frameworks issued by Committee of the Sponsoring Organizations of the Treadway Commission (COSO). This paper aims to examine whether the implementation of the 2013 Control Framework has a positive impact on the information environment of U.S. public companies.

The study sample comprises firms from the S&P 1500 index and the Russell 2000 index firms that filed their annual reports after December 15, 2014. This paper uses bid-ask spread as a primary measure of information asymmetry, while controlling for the simultaneous effects of the new COSO framework on trading volumes and price volatility.

This paper finds a significant reduction in bid-ask spreads – a proxy for an improved information environment – among our sample firms following the adoption of the 2013 Control Framework, leading us to conclude that the 2013 Control Framework represents a substantial improvement.

This study specifically examines the impact of control frameworks on the information environment under SOX 404. Future research could explore other economic consequences associated with the adoption of the new COSO Framework. Additionally, it would be valuable to investigate whether the Cadbury model, which also qualifies as a “suitable” control framework under the SEC rules for ICFR assessments, produces similar or different outcomes. Future studies could also analyze the implementation details across all five components concerning the three types of objectives.

The findings will provide valuable insights for policymakers on the effectiveness of the COSO 2013 Framework in enhancing internal control reporting.

The findings will also contribute to improving the information environment in the capital markets by guiding policymakers and regulators in assessing the effectiveness of the new COSO framework.

While extensive research has focused on the consequences of accounting and related internal control disclosures, there has been limited examination of how the underlying internal control benchmarks affect the quality and reliability of ICFR assessments and disclosures. This research aims to address this gap.