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This study aims to understand how travelers evaluate travel destination recommendations received from either artificial intelligence (AI) or human travel experts (TEs) based on the size of recommendation and their travel involvement.

This study used a 2 (agent type: AI vs TE) × 2 (size of recommendation: small vs large) × 2 (travel involvement: low vs high) between-subjects design.

When AI recommends destinations, less-involved travelers perceive the recommendations as more credible and trust the system when AI offers larger recommendations than smaller ones. Meanwhile, when TEs offer recommendations, travelers consider the recommendations as equally credible and similarly trust the system, regardless of the recommendation size and travel involvement.

This study sheds light on the design of human-centered AI travel destination recommendation services.

本研究旨在了解旅行者如何根据推荐的规模和他们的旅行参与度来评估从人工智能 (AI) 或人类旅行专家 (TE) 收到的旅行目的地推荐。

本研究使用 2（代理类型：AI 与 TE）×2（推荐数量：小与大）×2（旅行参与：低与高）受试者间设计。

当 AI 推荐目的地时, 参与度较低的旅行者认为推荐更可信, 并且当 AI 提供的建议比较小的建议大时信任系统。 同时, 当 TE 提供推荐时, 无论推荐数量大小和旅行参与度如何, 旅行者都认为这些推荐同样可信并且同样信任系统。

这项研究揭示了以人为本的人工智能旅游目的地推荐服务的设计。

The purpose of this paper is to examine whether a priori segmentation of visitors to a large urban destination along the dimensions of gender, place of residence (domestic, former states, and international), and trip purpose (business, leisure, and VFR) is indeed commonsense for the city's DMO. Specifically, the study investigated whether gender, place of residence, and trip purpose are associated with tourists’ destination risk perceptions, evaluations of destination performance, and post-visitation behavior; that is, intention to revisit and willingness to recommend.

The analysis used data obtained in a 2013 survey of visitors to Nizhni Novgorod, a large urban center in Russia.

The results indicate that place of residence and trip purpose discriminate tourists with respect to selected variables and can serve as segmentation bases for marketing communications about the city to potential target markets.

In view of the mega-sport events to be conducted in Nizhni Novgorod in 2018, alleviating risk perceptions of international tourists and improving their experiences while at the destination are important goals for the city government, tourism planners, and destination marketing organizations.

Segmentation bases of place of residence and trip purpose have rarely been examined in relation to a large multifunctional city, while gender has produced varying results. Thus, the study can add to the segmentation literature in the urban context.

The purpose of this paper is to investigate the current level of voluntary corporate disclosure in the Egyptian Stock Exchange. In addition, it explores the factors influencing the extensiveness of voluntary disclosure and examines the potential consequences of such disclosure in regards to the phenomenon of earnings management.

A relevant disclosure index to the Egyptian context was adopted to assess the level of voluntary disclosure in the 2010 annual reports of the most actively traded companies listed on the Egyptian Stock Exchange. The relationship between the extent of voluntary disclosure and each specific-related factor was examined using unranked and ranked OLS regression models. Meanwhile, a system of simultaneous equations was performed using a two-stage least squares regression model in order to investigate whether companies with higher levels of voluntary disclosure exhibit lower levels of earnings management practices.

The results indicate that the level of voluntary disclosure is positively responsive to specific corporate attributes, namely, the type of auditing firm and the two industries of Healthcare and Pharmaceuticals, and Chemicals. However, no significant indications were found that firm size, leverage, profitability and liquidity are important determinants of corporate disclosure. Also, the results show no evidence to support the prior anticipation that a higher level of voluntary disclosure reduces the ability of managers to make use of earnings management. On the contrary, it was found that leverage and the tendency of firms to avoid reporting declines in earnings are the main drivers of the phenomenon of earnings management in Egypt.

This paper has important implications for both domestic and overseas investors in Egypt as well as the regulatory authorities in the developing economies.

The main contribution of this paper is its focus on the extent of voluntary disclosure in a developing country such as Egypt, which has a high potential for economic growth in the near future. Besides, this paper is the first to examine the relationship between the level of voluntary disclosure and the phenomenon of earnings management in the Egyptian context.

This research paper aims to investigate the predictors and outcomes of immersive technology adoption in tourism.

PLS-SEM is used for data collected from tourists visiting the UAE and Egypt to examine predictors and consequences of adoption.

It is revealed that perceived ease of use, enjoyment, immersion, usefulness and attitude towards technology predict immersive technology adoption. It is also revealed that the adoption affects tourists’ perceived value and engagement, which, in turn, affects tourists’ satisfaction and loyalty.

The study has integrated a research model that combines both antecedents and consequences of immersive technology adoption where few empirical investigations were revealed to draw conclusions on this research area. Also, missing relations have been included and tested in the research model.

This study aims mainly to test the effect of audit committee independence and expertise attributes on corporate social responsibility (CSR) reporting, assurance and global reporting initiative (GRI) framework adoption and to investigate how CSR committee existence moderates this main relationship.

The study uses a large global sample that includes all (59,172) firm-year observations having CSR-related data in the Thomson Reuters Eikon database for a period between 2002 and 2019. The empirical analyses are based on random-effects logistic panel regression and Hayes methodology for the moderation analysis.

The study finds that audit committee independence and expertise are significantly associated with CSR reporting, CSR report assurance and GRI framework adoption. Moderation analysis largely supports the existence of a substitution role between audit and CSR committees and implies that audit committees are significant predictors of CSR reporting, assurance and GRI framework adoption mostly in the absence of the CSR committee.

The findings propose audit committee members be extra-vigilant in CSR reporting and assurance practices arising from undertaking substitution roles with the CSR committee. Hence, firms may configure their corporate structure in line with the results such as augmenting the audit committee with independent and expert members if they do not constitute a CSR committee. If firms establish a CSR committee, audit committee members may allocate less time to CSR reporting and assurance and more time to financial reporting quality.

This is the first study, to the best of the authors’ knowledge, to investigate the direct and indirect effect of audit committees’ attributes not only on CSR disclosure but also on GRI implementation and CSR reporting external assurance, considering the CSR committee’s possible substitutability or complementarity moderating role. This research develops a deeper understanding of audit committees’ non-financial role.

Due to augmented reality (AR) technology improvements, the retail industry has embraced smart retailing as its primary business model. Therefore, organizations must comprehend the intricacies of AR adoption to persuade clients to adopt this revolutionary technology effectively. Thus, the current study proposes and evaluates a comprehensive model that includes unified theory of acceptance and use of technology (UTAUT2), privacy concerns, physical risks and technological anxiety to predict customers’ intention to use AR apps in the retail industry in the Egyptian context.

The current study examines 398 responses from Egyptian shoppers using partial least squares structural equation modeling (PLS-SEM). Snowball sampling was employed in the existing study. The participants were selected using a “self-selection” strategy, which is an excellent method for research investigations in which the participants freely participate.

Consumers’ intentions to use AR apps in retail settings are positively impacted by task-technology fit, performance expectation, effort expectancy, social influence, facilitating conditions and hedonic motivation. Conversely, privacy and physical risks negatively affect customers’ intention to use AR apps in retail. Furthermore, technological anxiety serves as a moderator factor in these connections.

To the best of our knowledge, the current study is considered the first to test the role of UTAUT2, privacy and physical risks on users' behavioral intentions toward adopting AR apps in retail. It also examines technological anxiety as a moderator in the retail setting.

This study performs a science mapping approach based on bibliometric analysis of the metaverse and its associated technology in tourism and hospitality. As an immersive technology, metaverse has penetrated various segments of human life and business activities. This digital transformation phenomenon has also penetrated tourism and hospitality in mixed reality, comprising virtual, augmented and extended reality.

The knowledge structure of the past and future trends in the sector’s metaverse application is analyzed to present the topological and temporal structure by a science mapping approach.

Findings show that current and emerging trends are related to tourism mobilities, cultural and heritage tourism, digital landscape transformation and motivation to adopt virtual reality. At the same time, future trends suggest three themes related to the transformation of the tourism industry through the metaverse: immersive heritage exploration, technology adoption in metaverse tourism.

Metaverse technology will continue impacting tourism services and product offerings. Stakeholders and players in the tourism sector need to adapt to the development of metaverse technology to stay competitive and relevant in today’s digital environment.

Through a science mapping approach, this study offers a crucial temporal and structural understanding of the metaverse in tourism phenomenon.

This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection.

A cross-sectional survey was developed and distributed to 117 external auditors working in Egypt. Partial least square structural equation modelling is used to examine the study hypotheses.

The results show a significant direct relationship between effective communication skills, psycho-social skills, accounting and auditing skills and an auditor’s self-efficacy. Additionally, the results show a significant direct relationship between auditor’s self-efficacy and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-efficacy and fraud detection. In contrast, the results do not show a significant relationship between technical and analytical skills and auditor’s self-efficacy.

The originality of this research paper lies in its exploration of the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. It sheds light on the role of improved auditor’s self-efficacy in detecting fraud. Additionally, this study further enhances the understanding of the potential benefits of using technological advancements in the audit process. It provides insights for accounting professionals and regulatory bodies in Egypt, highlighting the importance of leveraging forensic accounting skills and using CAATTs to enhance fraud detection efforts.

The use of recycled coarse aggregate in concrete structures promotes environmental sustainability; however, performance of these structures might be negatively impacted when it is used as a replacement to traditional aggregate. This paper aims to simulate recycled concrete beams strengthened with carbon fiber-reinforced polymer (CFRP), to advance the modeling and use of recycled concrete structures.

To investigate the performance of beams with recycled coarse aggregate concrete (RCAC), finite element models (FEMs) were developed to simulate 12 preloaded RCAC beams, strengthened with two CFRP strengthening schemes. Details of the modeling are provided including the material models, boundary conditions, applied loads, analysis solver, mesh analysis and computational efficiency.

Using FEM, a parametric study was carried out to assess the influence of CFRP thickness on the strengthening efficiency. The FEM provided results in good agreement with those from the experiments with differences and standard deviation not exceeding 11.1% and 3.1%, respectively. It was found that increasing the CFRP laminate thickness improved the load-carrying capacity of the strengthened beams.

The developed models simulate the preloading and loading up to failure with/without CFRP strengthening for the investigated beams. Moreover, the models were validated against the experimental results of 12 beams in terms of crack pattern as well as load, deflection and strain.

The purpose of this study is to identify the characterizations of business process management (BPM) methodology in hotel industry through an aggregate processing of the core cyclesteps (CCCs) of the highly-cited BPM life-cycle models in the literature aiming to highlight the major issues of the current methodological approach of BPM in hotels when to put the notion of service process into practice.

The paper identifies and examines the most popular BPM life-cycles models in the literature and locates 15 life-cycles that are highly cited. The paper then focuses on applying the theory on nine listed hotel companies in Egypt using a questionnaire in the form of a semi-structured interview technique.

The CCSs of BPM life-cycle model applied in hotels revealed a gap between BPM theory and practice in this sector. Utilizing this model of BPM life-cycle, the paper focuses on describing several of the main problems or pitfalls found in the methodological approach of BPM in hotels, which brings the essence of the whole operation management problems.

In light of these findings, the paper discusses the practical implications and focuses on recommendations on how to properly improve the methodological approach of BPM in hotels in order to get better business results.

The paper bridges the gap between BPM theory and practice and suggests recommendations that will assist hotel companies to eliminate the problems of poor process management (PM). There are also future research recommendations to enhance the knowledge of BPM theory in the service sector.