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This study aimed to understand coopetition in the context of Brazilian specialty coffee grower Small and medium enterprises (SMEs), based on the need to differentiate the beans in and outside the farm level, taking into account the stakeholders’ influence.

In this study twenty semistructured interviews were carried out with coffee growers and managers of cooperatives, associations and supporting institutions involving two Brazilian coffee geographical indications. Data were analyzed using a mixed grid composed of qualitative, semantic and categorical factors.

Strategic moves undertaken by coffee growers and stakeholders have shaped the pathway of coopetition among coffee growers, as determinants to frame it as a deliberate or emergent pattern (intentional or unplanned, respectively). Our findings provide evidence that coopetition development among firms is deliberate when influenced by firms’ or stakeholders’ cooperative moves and emergent when influenced by firms’ or stakeholders’ competitive moves.

Although the firm/stakeholder relationship is often approached as a joint wealth creation effort, stakes are not always fairly distributed, so one of the parties may be negatively affected, with consequences for the development of coopetition. Underpinned by a stakeholder-oriented resource-based theoretical lens, this investigation of the development patterns of coopetition linked to the strategic actions undertaken by firms and stakeholders has resonance on competitive advantages.

This study aims to propose and test an appraisal theory-based framework that depicts the impact of negatively valenced brand personality dimensions on brand hate development and the resultant outcomes of non-purchase intention and anti-brand actions. The study also delineates the moderation effect of Big Five consumer personality traits on brand personality-brand hate relationship.

An international sample of 370 brand haters was collected and analysed with partial least square-based structural equation modelling.

Both negatively valenced brand personality dimensions of responsibility and activity are significant predictors of brand hate in consumers, and this brand hate leads to outcomes of anti-brand actions and non-purchase intention of consumers. Moderation analysis delineates that the consumer personality trait of neuroticism significantly moderates the relationship between both brand personality dimensions and brand hate. The study also established the importance of national culture in defining consumers’ behavioural intentions.

This study provides a novel appraisal theory-based integrated framework to understand the relationship between cognition of brand personality, brand hate emotional state and behavioural actions of consumers. To the best of the authors’ knowledge, this study is the first to consider the impact of these personality dimensions on brand hate development while assessing the interaction effect of consumer and brand personality dimensions on brand hate development.

The demand for healthcare innovation is increasing, and not much is known about how entrepreneurial firms search for and sell to customers in the highly regulated and complex healthcare market. Drawing on effectuation perspectives, we explore how entrepreneurial digital healthcare firms with disruptive innovations search for early customers in the healthcare sector.

This study uses a qualitative, longitudinal multiple-case design of four entrepreneurial Nordic telehealth firms. In-depth interviews were conducted with founders and senior managers over a period of 27 months.

We find that when customer buying conditions are highly flexible, case firms use effectual logic to generate customer demand for disruptive innovations. However, under constrained buying conditions firms adopt a more causal approach to customer search.

Managers need to gain a deep understanding of target buying environments when searching for customers. In healthcare sector markets, the degree of flexibility customers have over buying can constrain them from engaging in demand co-creation. In particular, healthcare customer access to funding streams can be a key determinant of customer flexibility.

We contribute to effectuation literature by illustrating how customer buying conditions influence decision-making logics of entrepreneurial firms searching for customers in the healthcare sector. We contribute to entrepreneurial resource search literature by illustrating how entrepreneurial firms search for customers beyond their networks in the institutionally complex healthcare sector.

E-commerce companies often manipulate customer decisions through dark patterns to meet their interests. Therefore, this study aims to identify, model and rank the enablers behind dark patterns usage in e-commerce companies.

Dark pattern enablers were identified from existing literature and validated by industry experts. Total interpretive structural modeling (TISM) was used to model the enablers. In addition, “matriced impacts croisés multiplication appliquée á un classement” (MICMAC) analysis categorized and ranked the enablers into four groups.

Partial human command over cognitive biases, fighting market competition and partial human command over emotional triggers were ranked as the most influential enablers of dark patterns in e-commerce companies. At the same time, meeting long-term economic goals was identified as the most challenging enabler of dark patterns, which has the lowest dependency and impact over the other enablers.

TISM results are reliant on the opinion of industry experts. Therefore, alternative statistical approaches could be used for validation.

The insights of this study could be used by business managers to eliminate dark patterns from their platforms and meet the motivations of the enablers of dark patterns with alternate strategies. Furthermore, this research would aid legal agencies and online communities in developing methods to combat dark patterns.

Although a few studies have developed taxonomies and classified dark patterns, to the best of the authors’ knowledge, no study has identified the enablers behind the use of dark patterns by e-commerce organizations. The study further models the enablers and explains the mutual relationships.

The purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.

This study used quantitative methods with an explanatory research design by applying secondary data on Islamic banking companies listed on the Indonesia Stock Exchange (IDX).

External pressure affects financial statement fraud, ineffective monitoring affects financial statement fraud, external auditor quality affects financial statement fraud, change in auditor affects financial statement fraud, frequent number of CEO’s picture affects financial statement fraud, external pressure affects firm size, ineffective monitoring affects firm size, external auditor quality affects firm size, change in auditor affects firm size, frequent number of CEO’s picture affects firm size, firm size affects financial statement fraud, firm size mediates the relationship between external pressure on financial statement fraud, firm size mediates the relationship between ineffective monitoring on financial statement fraud, firm size mediates the relationship between external auditor quality and financial statement fraud, firm size mediates the relationship between change in auditor and financial statement fraud, firm size mediates the relationship between frequent number of CEO’s picture and financial statement fraud.

The limitations of this research were found during the research process and can be used as input for further research and related parties in conducting the research to obtain better research results. The limitations of this study are as follows: this study only focused on Islamic banking, so it cannot be generalized to other sectors. Besides, this study only tested five independent variables, one dependent variable and one mediating variable.

For external auditors, financial statement fraud by management might be caused by many factors and is a social as well as an economic problem that must be addressed immediately. Therefore, in carrying out the duties and roles as an external auditor, they must have an attitude of independence (not taking sides) in the mental attitude that must be maintained by the auditor related to the assignment. Auditors must have sufficient technical expertise and training as auditors. In carrying out the audit, the auditor should use their professional skills in responding carefully and thoroughly. Moreover, in carrying out audit work, the auditor must have a plan, must know adequate internal control and obtain sufficiently competent audit evidence.

To the best of the authors’ knowledge, very few studies in Indonesia have applied the Beneish model. There is only one study that implemented the Beneish model, and the study examined only a few companies listed on the IDX. The findings of the present study have important implications not only for banks but also for users of financial statement accounts in Indonesia, especially for investors, auditors, regulators, taxation and other state authorities.

This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across multiple generations of leaders.

A flexible pattern matching approach was used to identify matches and mismatches between behavioural theory in corporate governance and the patterns observed in data from diverse sources.

The study applies the behavioural theory of corporate governance from different perspectives. Social networks and relationships were essential for the execution of the fraud and keeping it secret. The group of corporate elites actively created opportunities for committing misappropriation. This research presents individuals committing embezzlement because the opportunity already exists, and they can enrich themselves. The group of insiders who committed the fraud elaborated the rationalizations to others and asked outside associates to help rationalise the activities, while usually individuals provide rationalizations to themselves only.

The social processes among actors described in this case can inform the design of mechanisms to detect these behaviours in similar contexts.

This study provides both perspectives on the fraud scandal: the one of the whistle-blowers, and the opposing side of the transgressors and their associates. The extant case studies on Olympus presented the timeframe of the scandal right after the exposure. The current study dissects the events during the fraud execution and presents the case in a neutral or a negative light.

With the development of digitalization and interconnection, there is a growing need for enterprise customers to ensure the compatibility of the third-party components they are using in the manufacturing process, thus raising the integration requirements for the Industrial Internet platform and its third-party developers. Therefore, our study investigates the optimal integration decision of the Industrial Internet platform while considering its access price, the integration cost, and the net utility derived by enterprise customers from the third-party components.

We model a two-sided Industrial Internet platform that connects customers on the demand side to the developers on the supply side. We then explore the integration decision of the Industrial Internet platform and its important factors by solving the optimal profit function.

First, despite the high integration cost of third-party developers, the platform still chooses to integrate when enterprise customers derive high utility from the third-party components. Second, due to the compatibility effect, charging the enterprise customers a higher price may reduce the platform profits when these customers derive low utility from the third-party components. Third, the platform profits will increase along with the integration cost of third-party developers when it is low in the case where enterprise customers derive low utility from third-party components.

Our findings offer insightful takeaways for the Industrial Internet platform when making integration decisions.

Smartphone apps collect users' personal information, which triggers privacy concerns for app users. Consequently, app users restrict apps from accessing their personal information. This may impact the effectiveness of in-app advertising. However, research has not yet demonstrated what factors impact app users' decisions to use apps with restricted permissions. This study is aimed to bridge this gap.

Using a quantitative research method, the authors collected the data from 384 app users via a structured questionnaire. The data were analysed using AMOS and fuzzy-set qualitative comparative analysis (fsQCA).

The findings suggest privacy concerns and risks have a significant positive effect on app usage with restricted permissions, whilst reputation, trust and perceived benefits have significant negative impact on it. Some app-related factors, such as the number of apps installed and type of apps, also impact app usage with restricted permissions.

Based on the findings, the authors provided several implications for app stores, app developers and app marketers.

This study examines the factors that influence smartphone users' decisions to use apps with restricted permission requests. By doing this, the authors' study contributes to the consumer behaviour literature in the context of smartphone app usage. Also, by explaining the underlying mechanisms through which the principles of communication privacy management theory operate in smartphone app context, the authors' research contributes to the communication privacy management theory.

Agrifood platforms are now part of consumption habits. They have emerged in various forms, and we need to describe this diversity to understand better how platforms manage their relationships with farmers. We aim to understand the governance forms of agrifood platforms and consider whether they comply with the principles of transaction cost economics (TCE).

Based on a survey of 103 French platform managers, a two-step cluster analysis and ordered logit regressions were applied to test hypotheses derived from the theory.

The results enable us to propose a refined typology of eight governance forms for the farmer-platform relationship. These different forms can be classified according to a continuum ranging from “market to hierarchy”, conforming to TCE principles. We define a gradient describing how the platforms manage their relations with the farmers through contractual and relational control. We show that specific assets, behavioural uncertainty, and membership in a platform network are associated with more integrated governance forms.

The article describes the different forms of platform governance and their relevance to market conditions. This clarification is necessary for farmers to elect the more suitable platform and for platform managers to create a new business or improve its efficiency.

This article is the first to offer a detailed typology of agrifood platform governance. It highlights these governance characteristics and their relationship with transaction attributes.

A key challenge for exporters and international marketing/purchasing managers is formulating strategic responses to deal with geopolitical disruptions during a trade war between superpowers. While past studies provide insightful analysis of the influence of changes in the institutional environment (regulatory pressures) on national and firm-level trade activities, they tend to ignore the association between inward (sourcing) or outward (export) international activities of firms during a trade war. In this study, we aim to explore various strategic options employed by third-party SME exporters in response to geopolitical disruptions, institutional pressures and constraints during a trade war.

We adopted a qualitative methodology and applied a hermeneutical approach in collecting, analysing and theorising interview findings. We conducted interviews with 15 owners or senior managers from 12 Australian and New Zealand exporters that exported or sourced significantly from at least one party of the trade war, the USA or China, between 2018 and 2020.

Our study developed a typology of fencing vs. balancing for explaining third-party SME exporters’ response strategies in terms of export market and international sourcing locations during a trade war. Fencing strategy centres on location choice decisions based on a fence or a secure buffer zone. Balancing strategy focuses on leveraging opportunities outside the conflict zone, i.e. third-party countries. Our study finds that exporters’ location choice decisions are influenced by a number of institutional factors during the trade war.

Firstly, our study examined only the early phase of the trade war under the “Trump” era. Future research may consider a longitudinal study design that examines exporters’ responses to global political uncertainty over a longer term. Secondly, we chose Australia and New Zealand as the focal context of this study. Future research could investigate exporters from other third-party countries that have different institutional conditions during the US-China trade war.

Firstly, an exporting firm should monitor and assess closely the wider changes in international relations between their home country’s major security partner and major trading partner, and the impact of these changes on the political risks of operating in international locations. Secondly, as the trade war intensifies, the fencing option needs to be given a greater weight than the balancing option in the strategic decision making of an exporter from a third-party country. Lastly, we encourage marketers and managers to reflect on and differentiate short-term and long-term benefits in strategic market-sourcing location decisions.

Our study makes a pioneering effort to theorise the linkages between institutional factors and the combined evaluation of export market selection and sourcing location selection choices under global political uncertainty based on the institution-based view. We present a conceptual framework highlighting the importance of institutional avoidance, embeddedness, comparative institutional advantages and multiple institutional logics for SME exporters’ international location selections during the trade war. Furthermore, we combine these institutional factors into two overarching constructs namely institutional buffer and institutional pluralism.