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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Turnover in high-tech companies has long been a concern for managers and executives. Recent meta-analyses from the general turnover literature consistently show that job satisfaction is a major attitudinal antecedent to turnover intention and turnover behavior. Additionally, the available research on information technology (IT) employees focuses primarily on turnover intentions and not on a risky decision-making perspective and actual turnover (turnover behavior). The paper aim is to focus on that.

This study uses hierarchical ordinary least squares, process (Preacher and Hayes, 2004) and logistic regression.

The main predictor of actual turnover is risky decision-making, whereas job satisfaction is the main predictor of turnover intention.

The joint effects of risk and job satisfaction on turnover intention and behavior have not been studied in the IT domain. Hence, this study extends our understanding of turnover in general and particularly among IT employees by studying the combined effect of risk and job satisfaction on turnover intentions and turnover behavior. The study’s theoretical and practical implications are likewise discussed.

Virtual wine experiences (VWEs) replaced in-person wine experiences during the Covid-19 pandemic and continue to be offered by some actors. This study aims to investigate the factors driving interest in VWEs and identify relevant traits of potential consumers to help assess VWEs long-term potential.

A representative sample of 399 Oregon and California wine consumers answered a structured online survey. The authors combine ordered logistic regression and qualitative techniques to analyze the data.

VWEs may effectively attract potential wine consumers and tourists. High interest in VWEs is associated with strong wine involvement and intentions to visit wine regions. Digitization, aversion to travel-related risk and convenience are other relevant drivers of VWE interest. The segmentation analysis revealed that consumers with a potentially higher interest in VWE have distinct traits.

Wineries and wine tourism destinations could leverage VWEs to attract wine tourists and consumers. The authors discuss specific characteristics of high-interest consumers.

Participants in VWEs interact with hosts and explore products in real time. This engagement has long-term marketing potential for attracting them as customers or visitors. The study provides strategic information for practitioners and academics on VWE interest drivers and potential demand, which is currently missing from the literature.

This study aims to examine how the initial ambiguity of COVID-19 contributed to tourists' intentions for visiting a once-viral outbreak site in the future.

The present study (N = 248) used partial least-squares structural equation modeling (PLS-SEM) to examine whether perceptions of ambiguity and mismanagement of COVID-19 are indirectly related to intentions to travel to Wuhan in a post-pandemic world through perceptions of risk and tourism value. Further, whether the model effects differed as a function of individual safety orientation was examined.

Perceptions of COVID-19 risk and tourism value serially mediated the effects of perceived COVID-19 ambiguity on post-pandemic travel intentions. Safety orientation did not moderate any paths. Perceived risk was a negative direct correlate of post-pandemic travel intentions.

The current study's strength is rooted in its specific targeting of post-pandemic travel intentions to Wuhan—the first city to experience a widescale outbreak of COVID-19 and subsequent international stigma—compared to general travel inclinations.

This study aims to examine the association between risk tolerance and risky investment intention with financial literacy as a moderating variable. The proposed relationship was explored specifically for millennials.

The questionnaire was divided into three segments to assess millennials' financial literacy, risk tolerance and risky investment intention. This study uses survey data from 402 millennial investors residing in Delhi-NCR region. The authors exploited PLS-SEM for the analysis because the model involved higher-order constructs.

The findings revealed that financial literacy has a negative impact on risky investment intention. Further, risk tolerance had a positive and significant influence on risky investment intention; however, when financial literacy was added as a moderating variable in this relationship, it had a negative impact on risky investment intention.

Every generation has its quirks, and millennials are no exception. Given their age and sheer number, leading to their dominance in the global workforce, millennials will bring about a generational shift. Awareness of Gen Y's financial literacy and risk behavior enhances their ability to make informed financial decisions, thus proving beneficial not only to them, but also to the whole economy. This will also help policymakers and institutions to introduce financial literacy programs and financial products in alignment with their needs and preferences.

COVID-19 disrupted the lives of consumers across the globe, and the retail sector has been one of the hardest hits. The impact of COVID-19 on consumers' retail choice behaviour and retailers' responses has been studied in detail through multiple lenses. Now that the effect of COVID-19 is abating, there is a need to consolidate the learnings during the lifecycle of COVID-19 and set the agenda for research post-COVID-19.

Scopus database was searched to cull out academic papers published between March 2020 and June 6, 2022, using keywords; shopping behaviour, retailing, consumer behaviour, and retail channel choice along with COVID-19 (171 journals, 357 articles). Bibliometric analysis followed by selective content analysis was conducted.

COVID-19 was a black swan event that impacted consumers' psychology, leading to reversible and irreversible changes in retail consumer behaviour worldwide. Research on changes in consumer behaviour and consumption patterns has been mapped to the different stages of the COVID-19 lifecycle. Relevant research questions and potential theoretical lenses have been proposed for further studies.

This paper collates, classifies and organizes the extant research in retail from the onset of the COVID-19 pandemic. It identifies three retail consumption themes: short-term, long-term reversible and long-term irreversible changes. Research agenda related to the retailer and consumer behaviour is identified; for each of the three categories, facilitating the extraction of pertinent research questions for post-COVID-19 studies.

This paper aims to examine the antecedents of green entrepreneurship intention (GEI) amongst tourism and hospitality higher education students and further explores the effect of green entrepreneurship intention on sustainable development (SD). It also investigates the mediating role of GEI in the relationship between the antecedents of GEI and SD in students' future tasks in tourism and hospitality.

Partial least squares structural equation modeling was used to analyze data collected via an online questionnaire from 970 tourism and hospitality universities' students in Egypt, either undergraduate or postgraduate.

The results show that green entrepreneurship intention is positively affected by attitude, subjective norms, environmental education, risk aversion, self-efficacy and environmental values. The results also revealed that green entrepreneurship intention is a significant driver for sustainable development. Moreover, the findings revealed that GEI mediates the link between the antecedents of GEI and SD.

The results offer highly persuasive insights that may be used to promote GEI and SD among tourism and hospitality students. The effectiveness of GEI in achieving SD will motivate government and educational institutions to develop GEI for university students. This study will assist policymakers in developing a novel strategy, providing a contribution to the green behavior literature in an emerging context.

The field of the green entrepreneur is uncharted and still in its infancy. As a result, further research is needed in the literature to better understand green entrepreneurship intention. Enhancing tourism and hospitality students' green entrepreneurial intentions will help the economy expand sustainably in the future because they are the entrepreneurs of tomorrow. The findings hold important implications for both the research community and tourism education and business management.

This paper aims to identify the variables responsible for classifying the investors into risk takers (RT) and risk avoiders (RA) across their economic perspectives.

The research offers a novel and unobtrusive measure of classifying investors into RT and RA based on a set of financial risk tolerance (FRT) questions. The authors have investigated the causes of discrimination across economic perspectives over a sample of 552 investors exposed to market risk.

The authors identify that out of the total of 11 risk assessment variables, only three are responsible for classifying investors into RA and RT. The variables are risk return trade-off, comfort level dealing with risk, and understanding short-term volatility. Financial literacy is considered as an emerging cause of discrimination. Further, the authors highlight the most striking finding to be the discriminating factors across wealth and source of income of the investors.

Existing research on FRT can be loosely segregated into three groups: the relationship between an individual's financial and non-FRT, estimation of FRT score (FRTS), and perceived self-assessed FRTS. The current research roughly falls into the third category of study where the authors have not only studied the self-assessed risk tolerance but also evaluated the predictors. Most of the studies have focussed on estimating self-assessed FRT with the help of one direct question to the respondent. However, the uniqueness of this study is that the researchers have used an instrument comprising a series of direct and indirect questions that can easily estimate the self-assessed risk perception and also discriminate the role of the economic factors that have any impact on self-assessed FRTS.

One of the most well-known, seminal models in the tourism field is the one proposed 50 years ago by Stanley C. Plog. His venturesomeness model has been widely cited in journal articles, textbooks, and has also been used as a reference for planning and designing tourism marketing projects. However, empirical research using Plog's psychographics has yielded varied results, some of which have corroborated his model, while others have found partial or no support for some postulates. Therefore, the purpose of this chapter is to offer an exhaustive review of 47 studies in the literature which have employed Plog's venturesomeness concept to examine travelers' personality traits, attitudes, and behavior, synthetizing empirical findings and drawing conclusions from the cumulative results. A discussion of the model's contribution to the current body of knowledge, managerial implications for tourism practitioners, and directions for future research are presented.

The purpose of this paper is to understand the role of risk-taking attitude as an important antecedent to corporate social responsibility (CSR) initiatives.

The authors use regression models on a sample of 2,136 publicly traded US companies over a 10-year period.

Corporate risk-taking encourages the pursuit of CSR initiatives and internal (i.e. board strength) and external (i.e. financial analysts) corporate governance mechanisms strengthen that relationship.

While pursuing CSR initiatives involves financial and reputational risks that are evident by the variability in the outcomes (e.g. firm value) of firms that have historically undertaken CSR initiatives, to the best of the authors’ knowledge, this is the first paper to theoretically explain why risk-taking is an important antecedent to CSR and empirically test that relationship.