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Use of the Internet continues to grow at an explosive rate. While entertainment, education and communication serve as important applications of the Internet, e‐commerce continues to emerge as an increasingly significant business phenomenon. However, little empirical research exists to identify factors that influence the extent to which individuals use the Internet and e‐commerce. With the aid of survey research and a neural network, this study analyzes a wide range of variables in an attempt to identify accurate predictors of this usage. The results of the analysis identify gender, overall computer usage, job‐related use, and home access as important characteristics that should influence use of the Internet and e‐commerce.

As the workforce becomes increasingly diversified, it becomes increasingly important for managers to understand the conflict resolution attitudes brought to information systems (IS) by both men and women. This research was designed to investigate assumptions that may exist regarding the relationship between gender and conflict resolution. Specifically, the intent of this study was to compare the conflict resolution strategies of males and females majoring in IS in order to determine if gender‐based differences exist.

The Thomas‐Kilmann Conflict Mode Instrument was utilized to assess the conflict resolution styles of 163 traditional‐age (18‐22) students enrolled in undergraduate IS courses at a large Midwestern university. Both ANOVA and t‐test analyses were utilized to investigate the relationship between gender and conflict resolution style.

Results of this study indicate that, when compared with their male counterparts, women are more likely to utilize a collaborative conflict resolution style and men are more likely to avoid conflict. As collaboration is generally considered more productive and avoidance more disruptive in the conflict resolution process, the study suggests that women may possess more effective conflict resolution attributes than their male counterparts.

The results of this paper lend support to the theory that an individual's gender may be related to the development of conflict resolution styles. These findings also support the premise that female students in IS are highly adapted with regard to their ability to work collaboratively (and thereby successfully) in situations where conflict is likely to occur.

In Southeast Asia, auditors play a crucial role in the quality of financial reports. With the introduction of a new format of auditors’ report that requires disclosure of key audit matters (KAM), the disclosure practice of auditors is, thus, of great interest. Specifically, this study aims to investigate the factors that auditors take into consideration when issuing KAMs.

The research design is quantitative, with a focus on the number of KAM disclosures issued by auditors. As existing studies rely on the number of KAM disclosures in the analysis, this current research, thus, uses the quantity of KAM disclosures for comparison purposes. The analysis relies on secondary data and multiple regression analysis is used to establish the association between the number of KAM disclosures and three groups of determining factors, namely, auditor characteristics, corporate governance mechanisms and firm characteristics.

The significant determining factors of KAM disclosure include auditor’s litigation risk, firm complexity, profitability and industry type. Firms using a Big 4 audit firm, firms with many subsidiaries and firms in the technology, property and construction and finance industries have higher numbers of KAMs, while highly profitable firms issue lower numbers of KAMs. As for corporate governance mechanisms, the number of KAMs is significantly positively correlated with the number of independent directors (p < 0.10).

This research includes key corporate governance parties in the examination, including external auditors, independent directors and audit committees. The finding affirms the influence of Big 4 on KAM disclosure in Southeast Asia, while their roles are not significant in Western samples. The result also unearths the monitoring role of independent directors in KAM disclosure. The role of the audit committee in KAM disclosure is insignificant in Thai samples, while the committee role is statistically significant in the Western samples. Variations in the findings between this study and previous research could be attributed to differences in institutional settings between both regions.

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

The paper introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.

The paper provides information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.