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This study aims to explain investors’ intention to invest in the stock market amid the COVID-19 pandemic by expanding the Theory of Planned Behavior (TPB).

This study adopts a quantitative approach, and a questionnaire-based survey was conducted to collect responses from existing and potential individual investors. To test the relationships between variables, structural equation modeling was used.

The findings indicated that investors’ attitude and perceived behavioral control had a significant influence on investment intentions. Further, perceived knowledge of COVID-19 improved the ability to predict the intention to invest. Moreover, psychological risk significantly moderated the association between subjective norms related to investors and their attitudes. Overall, the tested model was able to better account for the intention of investors in stock market investments.

In this study, only the investor reactions in the context of an emerging market were evaluated, and future studies could focus on different market contexts and perform comparative studies. Financial markets could be considered as a mechanism that has a direct impact on the wealth distribution of society, and the key findings of this study could be used to promote investment in emerging markets, where participation is comparatively low.

The TPB was expanded by incorporating investors’ perceived knowledge of COVID-19 and psychological risk dimensions, which were then tested in an emerging market context to fill the knowledge gap identified in the contemporary behavioral finance literature.

This study aims to examine the behavioral intention and the usage of Computer-Assisted Audit Techniques (CAATs) in external auditing by extending the original Unified Theory of the Acceptance and Use of Technology (UTAUT) Model.

A quantitative research approach is used in this study and 474 responses were secured from external auditors through a self-administered questionnaire, which was analyzed using structural equation modeling.

Findings reveal that lower Perceived Risk (PR) and Anxiety (AN) of external auditors, which were two constructs that we additionally introduced, contributed as the highest impact factors to the increased intention to use CAATs in external audits. In addition, all other determinants that were introduced [i.e. Self-efficacy (SE), Attitude toward Technology (AT), Perceived Credibility (PC) and Trust (TR)] had a positive impact on the intentions to use CAATs. However, social influence surprisingly negatively influenced the intentions to use CAATs and was positively moderated by Voluntariness (VO). Furthermore, Performance Expectancy (PE) and Effort Expectancy (EE) were also observed to have a positive impact on intentions to use CAATs in external auditing. Moreover, Facilitating Conditions (FC) and Intentions to Use (IU) CAATs were noted to have positive influences on the Actual Use (AU) of CAATs.

The present study extended the UTAUT model by introducing relevant additional constructs: SE, PR, AT, AN, PC and TR, and examined the impact of these on the intention to use CAATs, and subsequently such intentions on the actual use of CAATs in external auditing, with several implications.

This study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy.

This study uses data from 39 listed non-financial firms that had adopted IR disclosure framework in Sri Lanka for the period from 2011 to 2018. Firm size, growth opportunity, profitability and firm age are considered significant determinants of IR disclosure, while their consequences are measured in terms of share price, Tobin’s Q, return on assets and return on equity. The authors used the results of the correlation and panel regression analyses to draw this study’s conclusions.

This study finds that firm size and age are the significant determinants of IR disclosure, which is consistent with this study’s expectations. Considering the consequences of IR disclosure, only share price and Tobin’s Q show significant results as per the panel regression analyses.

The findings of this study would be useful in the decision-making processes of existing and prospective investors, regulators, policymakers and society at large. Further, the findings of this study communicate the benefits of this new reporting paradigm in shaping their disclosures in the annual corporate reporting process.

Although existing studies attempted to examine the determinants of IR disclosure and its consequences as isolated studies, this study provides new insights by merging these two aspects into a single study and consider several determinants and consequences as well.

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

This study aims to explore the extent of Intellectual Capital Disclosure (ICD) in the annual reports of the top 50 listed Vietnamese companies. It assesses the influence of firm characteristics and corporate governance structure on ICD practices.

ICD was measured using content analysis, specifically word count percentage. Panel data regression analysis was employed to examine the relationship between firm characteristics, governance structures and the level of ICD.

Results reveal that ICD levels among Vietnamese firms sampled are relatively low, averaging 17.43% of the overall annual report word count. Relational capital emerges as the most disclosed category of IC. Firm size, profitability, industry type, number of independent board members and CEO duality significantly impact the level of ICD. However, leverage, board size and the presence of an audit committee show no significant influence on ICD.

These findings offer insights into agency and signaling theories. They provide empirical evidence for stakeholders, academics and regulatory bodies to comprehend ICD practices and identify factors that could enhance ICD in emerging markets like Vietnam.

This study contributes to the literature by examining ICD practices in an emerging market context and identifying the impact of firm characteristics and governance structures on ICD levels, offering valuable implications for both theory and practice.

This study aimed to understand better what makes esports fans engage with streamers' live-streaming of esports gameplay. This study used the Theory of Planned Behavior (TPB) and additionally adopted streamer identification and esports game identification as moderating variables.

Data were collected from streamers' esports content streaming viewers over 18 years of age using an online survey in Amazon M-Turk (N = 307). Based on past esports live-streaming weekly watching hours, which range from 1 to 45 h, the participants were divided into lower (n = 152) and higher (n = 155) frequency groups. PLS-SEM and bootstrapping techniques were used to test the moderated mediation relationships among the constructs.

This study found a negative moderating effect of past watching experience on the relationship between attitudes and behavioral intention, and it positively moderated the path between perceived behavioral control and behavioral intention. Also, it was found statistically significant direct impacts of streamer identification (STI) and esports game identification (EGI) on attitude and subjective norms. While the indirect impact of STI on behavioral intention through attitude was statistically significant, there were no significant indirect impacts of EGI on attitude and behavioral intention through subjective norms.

Theoretically, this study extends the TPB model by exploring the two identifications (i.e. streamers and esports games) as antecedents of the focal TPB factors (i.e. attitudes, subjective norms and perceived behavioral control) and the moderating effect of prior experience based on high/low weekly watching frequencies. Practically, content creators of esports live-streaming and live-streaming platform managers can use the study’s findings to develop strategies to nurture their current and future viewership.

This study aims to determine the impact of attitude toward content creators, subjective norm and perceived content quality in affecting people’s intention and behavior to watch videos posted on YouTube in Indonesia.

Using questionnaire, data from the total of 112 individuals living in Indonesia were gathered in this study, and these respondents are individuals who have been watching YouTube contents at least 3 h a day for the past eight months. Moreover, all of these data were processed and analyzed using PLS method to determine the impact given by one variable toward the other.

Based on the results of the analysis, the authors concluded that both factors, namely, content credibility and perceived content quality, play significant and positive roles in determining people’s intention to watch – and ultimately behavior to watch – contents or videos published on YouTube, with the former turned out to be the stronger predictor.

The current study attempts to modify and merge both the concept of theory of reasoned action and product quality theory to explain Indonesians’ behavior toward watching contents published on YouTube, and to the best of the authors’ knowledge, this type of studies is still in rarity.

This paper aims to achieve two main objectives. First, to introduce to the literature a new versatile active building block, namely, voltage differencing differential voltage current conveyor (VD-DVCC) for analog signal processing applications. Second, to design a novel electronically tunable mixed-mode universal filter. The designed filter provides low-pass, high-pass, band-pass, band-reject and all-pass responses in voltage-mode (VM), current-mode (CM), trans-impedance-mode (TIM) and trans-admittance-mode (TAM).

The proposed filter uses two VD-DVCCs, three resistors and two capacitors. All the capacitors used are grounded, which is advantageous from the monolithic integration point of view. The VD-DVCC is designed and validated in Cadence software using CMOS 0.18 µm process design kit from Silterra Malaysia at a supply voltage of ±1 V.

The proposed novel filter enjoys many attractive features including as follows: the ability to operate in all four modes, no requirement of capacitive matching, tunability of quality factor (Q) independent of pole frequency, availability of both inverting and non-inverting outputs for VM and TIM mode, high output impedance explicit current output for CM and TAM, no requirement for double/negative input signals (voltage/current) for response realization and low active and passive sensitivities. The filter is designed for a pole frequency of 5.305 MHz. The obtained results bear a close resemblance with the theoretical findings.

The proposed novel filter structure requires a minimum number of active and passive components and provides operation in all four operating modes. The filter will find application in structures of mixed-mode systems.

The purpose of this study is to model the relationship between quality of work life factors and turnover intention for auditors in Morocco.

The proposed research model gleaned from the literature is empirically tested using a structured questionnaire completed by 60 auditors working for Moroccan audit firms.

Tests results of partial least squares structural equation modelling provide evidence that “compensation and benefits” and “colleague support” have a significant negative impact on turnover intention while the “work–life balance,” “organizational prestige” and “workload pressure” are not predictive of turnover intention. Taken together, these results show that auditors are already aware of the work pressure they are under, and that adequate compensation and benefits and support from colleagues can alleviate and compensate this pressure.

This study adopted a non-previously tested research model, including quality of work life factors directly related to the auditing profession and their impact on turnover intention, examined in Morocco, which may provide new evidence to contemporary research conducted in developing countries with similar characteristics to the Moroccan auditing market.

Recent advancements in the domain of smart communication systems and technologies have led to the augmented developments for very large scale integrated circuit designs in electro-magnetic applications. Increasing demands for low power, compact area and superior figure of merit–oriented circuit designs are the trends of the recent research studies. Hence, to accomplish such applications intended for optical communications, the transimpedance amplifier (TIA) was designed.

In this research work, the authors present a multi-layer active feedback structure which mainly composes a transimpedance stage and a gain stage followed by a low pass filter. This structure enables to achieve improved input impedance and superior gain. A simplified cascaded amplifier has also been designed in a hierarchical topology to improvise the noise effect further. The proposed TIA has been designed using Taiwan Semiconductor Manufacturing Company 45 nm complementary metal oxide semiconductor technology. Moreover, the thermal noise has been analyzed at −3 dB bandwidth to prove the reduction in thermal noise with increase in frequency for most of the devices used in the designed circuit.

The proposed differential TIA circuit was found to obtain the transimpedance gain of 50.1 dBO without applying any external bias current which is almost 8% improvised as compared to the conventional circuit. In addition to this, bandwidth achieved was 2.15 GHz along with only 38 W of power consumption, which is reasonably 100 times improvised in comparison of conventional circuit. Hence, the proposed differential TIA is suitable for the low power optical communications applications intended to work on low supply voltage.

The designed work is done by authors in university lab premises and is not copied from anywhere. To the best of the authors’ knowledge, it is 100% original.