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Circumstances such as pandemics can cause individuals to fall into a state of need, so they turn to donation services for assistance. However, donation services can be designed based on supply-side considerations, e.g. efficiency or inventory control, which restrict consumer choice without necessarily considering how consumer vulnerabilities like low financial or interpersonal power might cause them to react to such restrictions. Thus, the purpose of this paper is to examine service designs that limit the choices consumers are given in terms of either the allowable quantity or assortment variety and examine effects on consumer perceptions of justice and satisfaction.

Three experiments are reported, including one manipulating the service design of an actual food pantry.

When consumers have low financial or interpersonal power, meaning their initial state of control is low, and they encounter a donation service that provides limited (vs. expanded) choice that drops control even lower, they perceive the situation as unjust and report lower satisfaction.

Donation service providers should strive to design services that allow for expanded consumer choice and use interpersonal processes that empower beneficiaries so they perceive the service experience as just and satisfying. Collecting feedback from beneficiaries is also recommended.

While researchers have started to look at the service experiences of vulnerable populations, they have focused primarily on financial service designs. The authors look at donation service designs and identify problems with supply-side limits to choice quantity and assortment.

The purpose of this paper is to investigate the effect of institutional structures on the strength of auditing and financial reporting standards.

This paper employs a panel data of 36 African countries over the period 2000–2018. System generalised method of moments (SGMM) was employed to estimate the relationship between institutional structures and the strength of auditing and financial reporting standards in Africa.

The findings of this paper indicate a positive and statistically significant relationship between institutional structures and the strength of auditing and financial reporting standards. As a further analysis, the study finds that the relationship between institutional structures and the strength of auditing and financial reporting standards is stronger for economies with common-law accounting traditions than those with civil-law origin.

The paper has important implications for countries striving to adopt and implement auditing and financial reporting standards fully. Such efforts must begin with establishing strong institutional structures in those countries.

This study presents the first empirical panel data evidence on the effect of institutional structures on the strength of auditing and financial reporting standards in Africa. Further, the methodology employed in this study can be regarded as effective in testing the phenomenon in other regions, or it can be employed as a guiding model for future research in the area.

Asynchronous Video Interviews (AVIs) incorporating Artificial Intelligence (AI)-assisted assessment has become popular as a pre-employment screening method. The extent to which applicants engage in deceptive impression management (IM) behaviors during these interviews remains uncertain. Furthermore, the accuracy of human detection in identifying such deceptive IM behaviors is limited. This study seeks to explore differences in deceptive IM behaviors by applicants across video interview modes (AVIs vs Synchronous Video Interviews (SVIs)) and the use of AI-assisted assessment (AI vs non-AI). The study also investigates if video interview modes affect human interviewers' ability to detect deceptive IM behaviors.

The authors conducted a field study with four conditions based on two critical factors: the synchrony of video interviews (AVI vs SVI) and the presence of AI-assisted assessment (AI vs Non-AI): Non-AI-assisted AVIs, AI-assisted AVIs, Non-AI-assisted SVIs and AI-assisted SVIs. The study involved 144 pairs of interviewees and interviewers/assessors. To assess applicants' deceptive IM behaviors, the authors employed a combination of interviewee self-reports and interviewer perceptions.

The results indicate that AVIs elicited fewer instances of deceptive IM behaviors across all dimensions when compared to SVIs. Furthermore, using AI-assisted assessment in both video interview modes resulted in less extensive image creation than non-AI settings. However, the study revealed that human interviewers had difficulties detecting deceptive IM behaviors regardless of the mode used, except for extensive faking in AVIs.

The study is the first to address the call for research on the impact of video interview modes and AI on interviewee faking and interviewer accuracy. This research enhances the authors’ understanding of the practical implications associated with the use of different video interview modes and AI algorithms in the pre-employment screening process. The study contributes to the existing literature by refining the theoretical model of faking likelihood in employment interviews according to media richness theory and the model of volitional rating behavior based on expectancy theory in the context of AVIs and AI-assisted assessment.