Search results

The purpose of this study is to examine whether the use of videoconferencing for communication between the audit committee (AC) and auditors affects the quality of client firms’ audits.

This paper analyzes the mandatory disclosure information on AC–auditors communication using 1,065 Korean listed firm-years for the fiscal years 2020 and 2021. The details of AC–auditor communication (i.e. the extent of firms’ use of videoconferencing) are manually collected from audit reports.

This study finds that videoconferencing has a negative impact on audit quality, suggesting that it is not an effective communication medium between AC and auditors. The results are robust to alternative research designs (e.g. entropy-balanced sample, propensity score matching analysis and change analysis) that address endogeneity concerns. This study also finds that while the negative effect of videoconferencing is mitigated by holding more frequent AC meetings, neither AC independence nor expertise mitigates this effect.

This paper suggests that videoconferencing may affect audit quality by hurting the discussion between the AC and auditors.

The findings that videoconferencing impairs the effectiveness of ACs and thus lowers audit quality have practical implications as the COVID-19 pandemic has significantly changed how AC members and auditors interact. This study offers timely and valuable insights into the potential implications of these pandemic-induced changes on audit environments.

This study provides large-sample empirical evidence that directly examines the effect of videoconferencing on audit quality, enhancing the understanding of the communication dynamics between the AC and auditors. This study also contributes to the literature on the role of ACs in emerging markets by highlighting the information processing role of the AC.

This study investigates the influences of brands, sources and congruence on perceived product quality, as well as the role of content creator types in Instagram influencer marketing for luxury brands.

The samples consisted of Instagram users who follow content creators who posted about luxury brands. A survey instrument was used to collect data from 916 respondents who were of working age (22–55 years old).

The analysis showed acceptable fits for both measurement and structural models. The results reveal the positive effect of luxury brand identity on content attributes, which influence both content creator-product fit and perceived product quality and the direct influence of fit on perceived quality. Perceived uniqueness acts as a negative driver.

The findings of this study guide luxury brand marketers in choosing peers and influencers, selecting appropriate content creators and emphasizing effective content attributes.

This study identifies novel antecedents for perceived quality, a part of brand equity, including drivers and obstacles. It also explores the impact of content creator types, such as friends and/or acquaintances, compared to influencers and/or celebrities, offering insights beyond previous research.

This study aims to examine whether the age and tenure of the chair of the board of directors are related to research and development (R&D) investment in China.

This study uses A-share manufacturing firms that traded on the Shanghai and Shenzhen stock exchange between 2009 and 2018. This study uses OLS regressions, controls for self-selection bias, and uses an instrumental variable to alleviate the concern of endogeneity.

This study finds that chair tenure has a negative relationship with R&D investment. This study does not find a significant relationship between chair age and R&D investment.

This study contributes to corporate governance and strategic management literature by highlighting chair tenure as a new factor affecting R&D investments. It also adds a significant contribution to the limited literature on the chair’s role in strategic decisions. Moreover, companies that are eager to strengthen corporate governance and maintain sustained innovation may reconsider the chair tenure. Given that many proposals for board governance reform explicitly stress the importance of limiting board tenure, this study contributes to policymakers by providing evidence in support of these proposals.

This study aims to propose a research framework grounded in the technology acceptance model (TAM) to assess the new service experiences in the medical industry through examining the intention to use online-to-offline (O2O) medical platforms. It focuses on the connections between immediacy of connection, context-based affordability, reliability and perceived convenience and perceived usefulness. This study also looks at how these determinants affect users’ intentions to use O2O medical platforms, with a particular emphasis on the moderating effect of customer online reviews.

This study was a quantitative research endeavour grounded in the TAM model that analysed usage intention of O2O medical platforms. Conducted in Sarawak, within the Borneo region, a total of 251 rows of data were collected by questionnaire and underwent initial analysis using SPSS, followed by a more in-depth two-stage partial least squares structural equation model analysis conducted with SmartPLS4.

According to this study’s findings, perceived usefulness and perceived convenience are significantly impacted by the proposed predictors – immediacy of connection, context-based affordability and reliability. Furthermore, intention to use O2O medical platforms was discovered to have a positive and significant impact from perceived usefulness and perceived convenience. It is noteworthy that the association among perceived convenience and perceived usefulness – which leads to usage intention of O2O medical platforms – did not show the moderating effect of customer online reviews.

The findings suggested that context-based affordability, immediacy of connection and reliability need to be focused on by the information and communication technology developers, policymakers and medical professionals, as these variables can influence perceived convenience and usefulness, which will further impact the intention to use O2O medical platforms.

The formulated research framework holds significance in comprehending the usage intention of O2O medical platforms among consumers in Sarawak. O2O medical platforms have experienced global growth; however, limited studies were found in the Malaysian context. Hence, the objective of this study is to examine the intention to use O2O medical platforms in a relatively understudied area, specifically in Sarawak, an island located in Borneo, Malaysia.

Current developments in the FinTech payment industry have shown a rapid revolution in Industry 4.0, and understanding the factors affecting individual acceptance of facial recognition payment (FRP) is crucial. Hence, this study aims to evaluate the benefits and risks of FRP system adoption in Malaysia.

The perceived risks and benefits framework is adopted as the foundation in this study to examine the various risks and benefits that users perceive, along with the trust factor, to study the relationships between these variables. Data were collected via an online questionnaire, and the hypotheses were tested using Partial Least Squares analysis on 277 responses.

The results revealed that perceived risk is a significant predictor of users' intention to use the FRP system. Privacy risk and financial risk significantly influence perceived risks, while security risk does not. Although convenience, perceived ease of use and perceived trust positively influence perceived benefits, perceived benefits do not significantly influence adoption intention. Moreover, perceived trust negatively affects perceived risks while positively affecting both perceived benefits and adoption intention. Additionally, personal innovativeness moderates the relationship between perceived risks and the intention to use the FRP system.

This study helps policymakers and service providers understand individuals’ concerns and expectations regarding FRP systems. It aids practitioners in developing strategies to build trust, address innovativeness differences and mitigate risks, serving as a roadmap for integrating these systems into Malaysia's financial landscape.

This study distinguishes itself from prior research by evaluating FRP system adoption in Malaysia through the lens of perceived risks and benefits framework. It also explores personal innovativeness as a moderator, examining its impact on the relationship between usage intention and perceived risks and benefits. Additionally, it highlights perceived trust as a crucial factor influencing individuals' intention to adopt FRPs.

Brazil has the second-biggest transplant system in the world. The organ donation rates, however, are still low. To persuade the population towards the theme, media interventions are broadcast regularly. This article analyses how media intervention in the form of advertising campaigns, telenovelas, and news can raise the rates of organ donations in Brazil.

We obtained data from the Brazilian Association for Organ Transplantation (ABTO), the Brazilian Health Ministry (HM), the Brazilian Institute for Geography and Statistics (IBGE), Globoplay, and other media sources to build a panel with quarterly data from 2009 to 2019, by state. Then we used fixed-effect panel regression models with healthcare supply and demographics as control variables to ascertain the effect of the media variable on organ donations during this period.

The results indicate that media interventions can increase the number of effective organ donors by up to 1%. The coefficient of media interventions is significant and positive for telenovelas (95% C.I 0.156–0.164), and for news in the following quarter (95% C.I 0.108–0.232), not significant individually for contemporaneous news or government advertising campaigns.

Telenovelas and news presentations are effective tools of awareness for organ donation. Empirically, media interventions in the form of telenovelas or news impact organ donation as much as improvements in the healthcare system and can diminish the mortality on the waiting list by 17%.

This is the first time that media coverage and organ donation campaigns are evaluated together using panel data analysis in Brazil.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2023-0221

Research on battery electric vehicles (BEVs) has typically considered environmental concern a key determinant of behavioral intention that leads individuals to prefer electric vehicles. This paper challenges this assumption and argues that technology frameworks may require new variables to capture consumers' preferences. A UTAUT2-based study has been developed to assess the role of environmental concern in the BEVs context and put forward the technology show-off (TS) concept to explain the technology's acceptance.

A quantitative and cross-sectional look at behavioral intention is adopted. The study uses structural equation modeling to analyze a sample of 236 Macau residents to determine the relevance of the factors behind the choice to adopt BEVs.

The findings indicate that environmental concern and price may be relevant to explain behavioral intention to adopt the BEVs technology. Furthermore, the UTAUT2 framework seems to benefit from adding new variables, with TS playing a pertinent role in explaining technology acceptance.

The findings show that environmental concern fails to build an argument for the shift to full electric mobility and promote the desired behavioral change toward adopting BEVs. Herein lies the necessity to consider new variables that can better describe the characteristics of modern society.

This paper proposes the TS construct, combining visibility and trialability as significant determinants of behavioral intention to use technology. The study also stresses the need to reconsider the role of environmental concerns' impact on consumer decision-making.

This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into the logistics management field.

Rooting their analytical categories in the LMD literature, the authors performed a deductive, theory refinement SLR on 307 interdisciplinary journal articles published during 2015–2022 to integrate this emergent phenomenon into the field.

The authors derived the potentials, challenges and solutions of drone deliveries in relation to 12 LMD criteria dispersed across four stakeholder groups: senders, receivers, regulators and societies. Relationships between these criteria were also identified.

This review contributes to logistics management by offering a current, nuanced and multifaceted discussion of drones' potential to improve the LMD process together with the challenges and solutions involved.

The authors provide logistics managers with a holistic roadmap to help them make informed decisions about adopting drones in their delivery systems. Regulators and society members also gain insights into the prospects, requirements and repercussions of drone deliveries.

This is one of the first SLRs on drone applications in LMD from a logistics management perspective.

This study analyses how different forms of online accountability – hierarchical/individualising, hierarchical/calculative and socialising accountability – influence online financing success of non-profit organisations (NPOs).

The study is based on 797 NPOs’ projects listed on three international crowdfunding platforms providing space for NPOs to present, account for and fund social projects.

Results show that accountability forms developed online play significantly different roles in NPOs’ financing. While online hierarchical/individualising and socialising accountability enhance NPO funding, hierarchical/calculative accountability reduces financing success.

The empirical analysis is limited to the specific research context. However, the research provides theoretical and practical insights for the accounting literature.

The paper recommends that NPOs invest more in explaining their past and future activities rather than reporting on pure financial performances, as this may lead to stakeholders’ perception of mission drift and reduce financing success.

This research enhances the understanding of online accountability and its significance in securing financial resources for NPOs by highlighting the necessity of examining various accountability forms individually, as they may serve distinct functions in the financial sustenance of NPOs.

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.