Search results

Little is known about how religious-related beliefs (i.e. karmic beliefs and beliefs in a just world) might affect consumers to engage in more environmentally friendly behavior. Drawing on the justice motive theory, this study aims to explore the individual, complementary, congruent and incongruent impacts of karmic beliefs and belief in a just world on consumers’ proenvironmental consumption.

A sample of 736 consumers was recruited by means of a mall-intercept survey in the most populus cities in Vietnam. An advanced technique – polynomial regression with response surface analysis – was used to test the hypothesized model, whereas the PROCESS macro approach was used to estimate indirect effects.

The findings indicate that while karmic beliefs do not directly affect proenvironmental consumption, they can inspire environmentally friendly behaviors through belief in a just world. High levels of both beliefs enhance proenvironmental consumption, but imbalanced levels erode such behaviors. Importantly, the findings revealed gender differences concerning the role of religious beliefs in influencing proenvironmental consumption among male and female consumers.

The findings of this study offered several theoretical and managerial implications for proenvironmental consumption.

The research provides new insights into how religious beliefs (karmic beliefs and belief in a just world) affect, interact, balance and imbalance with each other to trigger proenvironmental consumption. The research also contributes to the sustainable consumption literature by indicating the mediation roles of belief in a just world and proenvironmental consumption intention in the relationship between beliefs in karma and actual proenvironmental consumption behavior, as well as offering empirical evidence about the gender differences regarding these relationships.

Although karmic beliefs have been found to be positively correlated with pro-social behaviors, the role of karmic beliefs in social entrepreneurship remains relatively unknown. Drawing on the morally extended theory of planned behavior, this paper aims to explore the karmic aspect of social venturing, wherein individuals’ social entrepreneurial intentions and their moral antecedents are activated by karmic beliefs.

The study was performed on a sample of 401 university students in Vietnam. Cronbach’s alpha, confirmatory factor analysis and hierarchical regression analyses were then used to test the reliability, validity of scales and developed hypotheses.

The findings illustrate that karmic beliefs are strongly and positively correlated with empathy, moral obligation, social entrepreneurial self-efficacy and perceived social support. Moreover, individuals’ social entrepreneurial intentions are not only significantly and directly stimulated by karmic beliefs but also receive the indirect effects of karmic beliefs through three mediators: empathy, moral obligation and social entrepreneurial self-efficacy.

The study added fresh perspectives on the role of karmic beliefs in social entrepreneurship literature. Additionally, this study shed a new light on entrepreneurial literature by morally extending theory of planned behavior to explore underlying mechanisms of moral and empathetic components on transferring the effects of karmic beliefs on social entrepreneurial intentions.

The aim of this research is to measure the impact of eWOM (electronic word of mouth) and brand celebrity use on the purchasing behavior of sports consumers.

To test the model hypotheses, sports consumers who use social media and have purchased at least one online sports product were selected as the research group. Online survey method was used, and 836 participants were reached. The model was tested with structural equation modeling (SEM) through smart PLS software.

As a result, the quality, credibility and usefulness of the information consumers encounter on online platforms cause them to adopt information about products or services, and then exhibit online purchase behavior. While the attractiveness and trustworthiness of celebrities are seen as important factors affecting consumers' online purchase of sports products, the effect of celebrity expertise was found to be ineffective in this study.

Marketers can develop more effective eWOM strategies by considering consumers' expectations. Businesses that want to implement an effective marketing strategy may prefer celebrities in product promotions or advertisements of their brands.

This research revealed the effect of eWOM and celebrity endorsement on the online purchase behavior of sports consumers in terms of the sports industry. Unlike previous studies, this study examined these variables together on sports consumers and contributed to the development of models.

Large, influential and profitable young adults are being targeted for fast fashion that negatively impacts the environment. The transition from a fast to an environmentally friendly slow fashion is a challenging process and culturally dependent. The process starts with slow fashion idea adoption. Thus, the authors modified an information acceptance model (IACM) to examine information characteristics (idea/information quality, credibility, usefulness, source credibility) and consumer factors (need for idea and attitudes) impacting intentions to adopt the slow fashion idea in Canada, South Africa (individualists) and China (collectivists).

Cross-sectional data were collected from South African (n = 197), Chinese (n = 304) and Canadian (n = 227) young adults (18–35 years old) at universities in metropolitan cities. Partial least squares structural equation modeling was used to analyze the data.

The results show that while most information characteristics and consumer factors are vital for slow fashion attitudes and intention formation, information quality and trust in the sources were a problem in individualistic cultures as opposed to the collectivist culture. This finding confirms the greater tendency of collectivists to trust disseminated information on environmental issues. In all cultures, attitudes impacted idea adoption intentions. On testing IACM, the multigroup analyses showed no significant differences between young adults in the individualistic cultures. Attitudes mediated most relationships and were highly explained by IACM (South Africa, 49.6%; China, 74.5%; and Canada, 64.5%).

In emerging and developed markets, this study informs environmentalists and green fashion brands of information characteristics that can create positive attitudes and slow fashion idea adoption intentions among influential young adults.

This research addresses the professional logics of street-level managers (SLMs) and bureaucrats (SLBs) working in the Brazilian National Social Security Agency (INSS) through their perceptions of distributive justice and discretion. Since SLMs have the authority to influence SLBs' actions, we investigate whether these two groups hold similar viewpoints.

We integrate the administrative data and survey responses (n = 678) with earlier thematic content analysis (n = 350) in three stages: mean-testing, regression analyses and complementary qualitative analysis, integrated through a mixed-methods matrix.

Whilst no significant differences emerge in distributive justice ideas between groups, SLMs demand wider benefit-granting discretion, praising professionalism whilst adopting managerial posture and jargon.

The study adds to the theoretical discussions concerning SLM’s influence on SLB’s decision-making, suggesting that other factors outweigh it. The finding concerning the managers’ demand for wider discretion asks for further in-depth approaches.

Findings supply valuable insights for policymakers and managers steering administrative reforms, by questioning whether some roles SLMs play are limited to symbolic levels. Further, SLBs’ heterogenous formations might be more relevant to policy divergence than managerial influence and perhaps an underutilised source of innovation.

By approaching street-level management professional logics within a Global South welfare state through a mixed-methods approach, this study offers a holistic understanding of complex dynamics, providing novel insights for public sector management.

This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries.

The research study uses a panel data set of 6,084 firm-year observations of nonfinancial firms from GCC economies from 2009 to 2022. First, the study uses an ordinary least square estimator to examine the association of firm complexity with ARL. Second, for robustness purposes, the study applies the propensity score matching technique.

This research study finds that the firms’ complexity increases ARL. Supporting the argument that auditors respond to firm complexity with increased effort, the authors find a positive relation of firm complexity with ARL. This relationship is augmented by auditor change, auditors’ tenure, auditor-qualified opinion and adoption of IFRS. In addition, the authors also find that Big-4 and audit firm industry specialization curtail the positive impact of firm complexity on ARL.

Firms in the GCC have less time to complete their audit and complex firms are likelier to have bigger ARLs. This study provided evidence regarding the curtailing effect of audit quality in GCC. Our findings suggest policymakers and reformers choose improved audit quality to reduce the possibility of larger ARL.

This study enriches the scholarship by presenting a mechanism for reducing the ARL of complex firms through higher audit quality. This study contributes to agency theory by emphasizing audit quality’s important role in emerging markets.

Human capital is a portfolio of rich skills that the labour possesses. Human capital has attracted significant attention from scholars. Nevertheless, empirical findings on the utility of human capital have often been divided. To address the research gap in the literature, the authors attempt to understand how human capital plays a significant role in financial development and economic growth nexus.

The authors rely on secondary data published by the World Bank. The authors use econometric tools such as the autoregressive distributive lag (ARDL) model and related statistical tests to study the relationship between human capital, India's financial growth and gross domestic product (GDP) growth.

Study findings suggest that human capital and financial development contribute significantly to economic growth. Further, the authors found that human capital has a positive and significant moderating effect on the path of joining financial development and economic growth.

The study contributes to the human capital debate. Despite the rich body of literature, the study based on World Bank data confirms the previous findings that investment in human capital is always useful for the financial and economic growth of the nation.

This paper reveals some unique findings regarding effect of financial development and economic growth nexus which opens the window of new dimension to think about their nexus. It also provides a different pathway to foster the economic growth by using human capital and financial development as together, especially in India.

This paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by an audit firm in Jordan is related to the length of its ARL.

The authors analysed data from the first three years of KAM reporting in Jordan (2017–2019) for 194 public listed Jordanian companies to examine the relation between the number of KAMs and the ARL, taking into account several control variables related to the Jordanian context.

This study found that there is no statistically significant relation between the number of KAMs reported by Jordanian audit firms and their ARLs, suggesting that the KAM reporting in Jordan is somewhat superficial, with the selection of what is actually reported as a KAM not directly related to the efforts needed to deal with its concerns. However, this study also found statistically significant positive relations between the ARL and each of audit fees, audit firm size, the issuance of a qualified audit opinion and company leverage and a statistically significant negative relation between the ARL and company profitability.

This is one of the very few studies to cover the potential relation between KAM reporting and the ARL. In a developing country context characterised by limited demand for an external audit of high quality, this study finds that auditors may decouple on their reporting of KAMs by not actually making significant efforts to deal with them.

Most scientific research has focused on understanding Ponzi schemes from the point of view of the schemes and their operators, based on qualitative analysis. This paper aims to analyze Ponzi schemes from the perspective of their investors, emphasizing behavioral aspects, which have been little explored in the scientific literature, especially in quantitative research. In this way, the authors sought to understand the effects of heuristics and cognitive biases in understanding investor behavior.

A logistic regression was carried out with Brazilian investors, some of them participants in Ponzi schemes, who answered a structured questionnaire by means of a survey.

The authors found that social pressures, overconfidence and deliberate ignorance lead to credulity, generating little risk analysis and the desire to make a lot of money quickly.

Helping investors improve their levels of information through financial education and self-knowledge about their behavior. Contribute to the competent authorities in the search for improvements in the information displayed to investors.

Understanding the mechanisms used when making a financial decision from the point of view of investors in general, but especially those exposed to Ponzi schemes, has the mission of enlightening them about the importance of financial education and the weight of psychological factors so that they can reduce the effects of heuristics and analysis biases when faced with a financial decision.

The basis of this work will be the inclusion of psychological variables and financial education, adapting existing models in an attempt to demonstrate the effects they may or may not have on mental accounting in the specific case of investors

Responding to the continuing separation of participants and researchers in LIS participatory research, a new methodology is proposed: action partnership research design (APRD). It is asserted that APRD can mitigate or remove the hierarchical structures often inherent in the research process, thus allowing for equal contribution from all.

Building on the bonded design (BD) methodology and informed by a scoping literature review conducted by the same authors, APRD is a human-centered research approach with the goal of empowering and valuing community partnerships. APRD originates from research investigating the use of participatory design methods to foster collaboration between two potentially disparate groups, firstly with adult researchers/designers and elementary school children, and secondly with university faculty and IT professionals.

To achieve this goal, in addition to BD techniques, APRD draws inspiration from elements of indigenous and decolonization research methodologies, particularly those with an emphasis on destabilizing power hierarchies and involving research participants as full partners.

APRD, which emerged from findings from previous participatory design studies, especially those of BD, is based on the premise of partnership, recognizing that each member of a design team, whether researcher or participant/user, has unique expertise to contribute. By considering participants/users as full research partners, APRD aims to flatten the hierarchies exhibited in some LIS participatory research methodologies, where participants are treated more like research subjects than partners.