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Massive multiplayer online role-playing games (MMORPGs) are representative metaverse games that are thriving in academia and the industry. This study aims to develop an integrated model based on Yee's motivations and the Proteus effect to explore individuals' intentions of playing MMORPGs.

The data were gathered by conducting an online survey (n = 441) for the players of World of Warcraft, an MMORPG. The collected data were analyzed with a structural equation model.

The outcomes of this research reveal that the Proteus effect positively influenced the intentions of the players to play the game via mediations of social, immersion, achievement motivations and enjoyment. Furthermore, the players influenced by the Proteus effect, which enables avatar embodiment and identification, exhibited a stronger intention to play MMORPGs.

This research is one of the first attempts to establish a theoretical framework involving the Proteus effect and Yee's motivations. In addition, the findings of this study imply that the Proteus effect should be considered when investigating the individual experience of metaverse games.

The purpose of this paper is to synthesize relevant theoretical and empirical literature to develop propositions and suggest a research agenda on the antecedents and organisational performance implications of internal audit effectiveness.

The paper employs institutional theory and Karl Marx's theory of the “circuit of industrial capital” to synthesize relevant internal audit literature to develop theoretically justifiable propositions and highlight an operational research agenda.

Propositions and a research agenda are provided on potential antecedents of internal audit effectiveness and its possible association with company performance measured as rate of return on capital employed. Also, key variables are identified and operationalisation issues discussed.

As the extant literature does not provide a canon of internal audit effectiveness, the paper's originality is its argument that a positive association between compliance with standards for the professional practice of internal auditors and organisational goal achievement could serve as an approach to assess internal audit effectiveness. Furthermore, the use of the two theories in combination provides additional insights into identifying the antecedents of internal audit effectiveness and its measurement.

As technology-created gamers’ representations, avatars are influential in communication among online gamers. However, there is scant research on how avatars’ characteristics impact gamers’ friendly behaviour via avatars, i.e., avatar friendliness, and how avatar friendliness is related to online gamer loyalty. The purpose of this paper is to develop a research model grounded in the theory of embodied cognition to examine the impacts of perceived avatar appearance agreeableness, attractiveness and height on avatar friendliness and online gamer loyalty.

The authors collect 1,384 responses from online gamers and use structural equation modelling for hypothesis testing.

The authors find that perceived avatar appearance agreeableness and attractiveness are positively related to avatar friendliness, while perceived avatar height is negatively related to avatar friendliness. Avatar friendliness, in turn, is positively related to online gamer loyalty.

This study assessed gamers’ perceptions using a cross-sectional design. Future works could use a big data approach to collect behavioural and longitudinal data. Moreover, future works could measure avatar height using pixels.

The authors contribute to the e-commerce literature by inventing the new constructs of perceived avatar appearance agreeableness and avatar friendliness, and conducting the first study of using avatar friendliness to explain the impacts of the three avatar characteristics on online gamer loyalty. The findings also provide novel insights for e-commerce managers to effectively build a loyal gamer base.

This paper aims to introduce the notion of investigative research on the internet (IRI) and conceptualise its processes through the principle of streaming. It seeks to discuss the similarities and differences between IRI and netnography and considers various aspects of the IRI process, including site selection, sampling, data collection and analysis.

Investigative internet‐based research uses the techniques of ethnography and netnography, including variations of participant observation and analysis of visual and textual material. Three international empirical cases are used to illustrate the application of IRI and streaming in research on international workers, consumer cultures and on emerging business phenomena.

IRI has a number of potential applications for hospitality management academics and practitioners. Streaming can help to understand the processes involved in conducting netnographic research, and streaming is a more appropriate way to conceptualise some internet‐based studies that do not conform to netnographic or ethnographic ideals.

The three empirical cases highlight the processes of streaming in practice, which can be applied elsewhere. Principal limitations are the ethical dimensions of conducting undisclosed research and the sampling bias resulting from adopting an unobtrusive role and focusing on active internet users.

The paper highlights several issues, identified through streaming, that can be used to design human resource, marketing and operational strategies.

The paper demonstrates the application of streaming. Streaming can help researchers conduct netnographic studies; it is also a more appropriate way to describe broader types of investigative internet research. Moreover, it demonstrates the applicability of streaming in research on hospitality management and public policy issues.

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

This study uses the ‘Dragon Age’ series by BioWare as a case study to examine the impact of video game player diversity on the inclusion of Lesbian, Gay, Bisexual and Transgender (LGBT) content in mainstream games. It explores the degree to which the perception of video games as ‘hegemonically masculine and heteronormative’ accurately reflects gamers’ own experiences.

The study is based on an online survey in the Dragon Age community forum, including open-ended qualitative questions.

The main findings show that male and female respondents widely believed in the presence of heterosexual (male) privilege within gaming culture at large. However, respondents’ own personal views and experiences demonstrated that they largely accept the inclusion of LGBT content in games. Finally, respondents showed considerable ‘disinhibition’ when it came to experimenting with sexuality and sexual identity in video games as compared to in real life.

This was a small exploratory study and was limited by its size and a possible self-selection bias.

The findings indicate that gender diversity, diversity of sexualities and acceptance of LGBT content are all greater than previously thought. Moreover, role-playing games are fertile ground for experimentation with sexual identities among gamers. These results call for more research in this area.

This study aimed to investigate the mediating roles of social and personal norms in the relationships between transcendent values (i.e. altruistic and biospheric) and responsible computer acquisition behaviour (RCAB). Previous studies suggested the role of norms in explaining the value–behaviour relationship. However, they did not provide sufficient evidence of the mediating roles of both personal and social norms.

A self-administered questionnaire was employed to gather data from 571 consumers in Malaysia. The data were analysed using the structural equation modelling method.

It was found that personal and social norms partially mediate the relationship between altruistic values and RCAB. Social norms also partially mediate the relationship between altruistic values and personal norms. However, there was no significant relationship between biospheric values and RCAB; thus, the norms have no mediation roles.

It provides policymakers and marketers insights into ways of encouraging pro-environmental behaviour such as RCAB.

This research provides empirical evidence of the mediating roles of personal and social norms in value–behaviour relationships in an emerging market context.

The purpose of this paper is to address the gap in the literature by extending the service profit chain (SPC) model and testing the validity of the proposed model in high-contact service contexts rather than by testing the key elements of the SPC in regard to a single business.

The study uses the exploratory factor analysis to identify a set of observables to use in representing the relationships included in the proposed extended model and employs the structural equation modeling to test the eight proposed hypothesis.

The study shows that the best-fit structural model supports the notion that employee internal service quality drives employee satisfaction that drives employee loyalty and employee productivity. In addition, employee productivity is shown as partially mediating the relationship between employee satisfaction and employee loyalty.

The results presented in this study have managerial implications and shed light on the importance of operational factors in the service industry, in particular high-contact services.

The integration of operations management and SPC still remain limited in the literature. Therefore, the study extends the SPC by integrating other operational factors, namely, employee productivity and internal service quality, and tests its validity in high contact services where the prolonged contact between the customer and the service system creates more opportunities to influence a customer’s perception of service quality.