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The present research examines self-disclosure as a negative behavior arising from excessive engagement on social media as well as social media addiction and fear of missing out.

A convenience sample of 2,333 Snapchat and Instagram users in Kuwait collected using a snowball sampling procedure was utilized to validate the research model and test the proposed relationships using two-stage structural equation modeling.

A multigroup confirmatory factor analysis across Snapchat and Instagram users showed that the measurement invariance was statistically nonsignificant. In addition, path analysis confirmed both a significant direct relationship between user engagement and self-disclosure and indirect relationships through social media addiction and fear of missing out as mediators.

Ethicists and consumer protection agencies must increase public awareness about the danger of overdisclosure of personal information on social media. The desire to be popular like fashionistas and influencers has pushed some young users to expose themselves to the public at extreme levels. Serious steps must be taken to educate young users about the negative consequences of self-disclosure on social media and healthy ways to capitalize their social presence on social media.

This study focuses on Snapchat and Instagram as underexplored social media applications with excessive engagement and potentially negative consequences on society.

This study aims to examine the moderating effect of intellectual capital (IC) in the relationship between board characteristics and firm performance of non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2010 to 2019.

The modified value-added intellectual capital (MVAIC) was used to assess the efficiency of sample firms’ IC, which is a modified version of Pulic’s (2000) model VAIC that includes an additional component, rational capital efficiency. Board size, independence, board meetings, chief executive officier duality and board gender diversity are all measures of board characteristics. Firm performance is measured through return on assets, return on equity and earnings per share. The Hausman test was used to select the best model for the study.

Based on the regression results, the board’s gender diversity and duality have a significant inverse relationship with profitability. In terms of the impact of board characteristics on IC, it is discovered that board independence and diversity are significantly inversely related to IC. Furthermore, IC is significantly related to profitability by all means. In terms of the moderating effect of IC, the findings show that IC significantly moderates the negative relationship between duality and profitability, as well as board gender diversity and profitability.

This study made some policy recommendations to policymakers. Duality should be avoided in PSX firms because it is significantly inversely related to profitability and IC. Second, female board participation should be subjective. Third, because the findings indicate that Pakistani firms lack true board independence, the Securities and Exchange Commission of Pakistan should take additional steps to ensure that the board is truly independent.

To the best of the authors’ knowledge, this is the first study of its kind to study the moderating effect of IC between corporate governance and firm performance.

The purpose of this study is to review university social responsibility (USR) using a well-known quantitative approach of bibliometric analysis. Compared to corporate social responsibility (CSR), USR is in its infancy stage, requiring further exploration of its meaning and impact toward higher education institutions (HEIs).

A total of 306 publications and 9,530 cited references were retrieved from the Web of Science database. Bibliographic coupling analysis was applied to uncover present themes, while co-word analysis was used to predict future trends.

Findings suggested that themes are centralized toward the impact of USR on HEIs. USR is important for HEIs to attain excellence in today's challenging business environment.

USR could develop HEIs into world-renowned institutions by establishing a good reputation and engaging with the broader community, locally and internationally. USR is regarded as HEIs' new value proposition in marketing its brand within the competitive environment in higher education.

This study is the first that reviews USR by extracting the knowledge structure and providing visualization on the implicit themes of the subject interest.

The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed companies.

Utilizing firm-level data and a quantile regression approach, this study examines the effects of greenhouse gas assurance and board diversity on cost of debt by employing an international sample of firms during 2015–2021.

The authors find that in firms with a relatively low cost of debt the external assurance of greenhouse gas emissions and gender diversity could significantly contribute to a reduction of cost of debt. Furthermore, other measures of board diversity that are linked with independent directors and skilled directors seem to contribute to an increase of firms' cost of debt in the lower end of distribution. Drawing from the agency theory, the authors showcase the fact that ghg assurance reduces information asymmetry and therefore agency costs such as borrowing costs and signals to the stakeholders a long-term commitment to excellence.

This study is the first that provides insights on the relationship between ghg assurance, board diversity and cost of debt.

Many countries are enacting regulations or/and recommendations to promote gender equality in the workplace, especially in the top leadership and management positions. However, despite current research on gender diversity and firm outcomes, the authors know comparatively little about how different female leadership roles drive such outcomes. This study explores this notion in an emerging market by examining the effect of female leadership on financial reporting quality in Egypt.

This study uses multiple regression analyses for a sample of 1,686 firm-year observations listed on the Egyptian Stock Exchange over the period 2011–2020.

This study’s results show that female directors, female executives and females on audit committees are positively associated with financial reporting quality. Further, the results suggest that executive female directors are less involved in income decreasing earnings management practices. The findings are robust to possible omitted variables bias, alternative measurements and endogeneity issues. Taken together, the results are in line with the view that gender diversity is an effective monitoring instrument, which attenuates agency conflict and thus upholds financial reporting quality.

Future research may expand the analysis performed in this study by using other proxies of financial reporting quality (e.g. earnings persistence, earnings predictability, conservatism and restatements). Also, the authors did not investigate the characteristics related to female directors (e.g. education, experience and age) due to data availability. Future research may examine the effect of these characteristics on female directors regarding financial reporting quality.

The evidence about the importance of female leadership in shaping financial reporting quality may inform future policy and regulatory initiatives.

This study contributes to the growing literature related to gender diversity. First, this study extensively investigates the leadership aspects related to female directors in both mentoring and executive positions. Second, the evidence reached is based on three different proxies of financial reporting quality. Thus, unlike previous studies, conclusions were reached based on a solid basis to support the reliability of the results. These findings should be of great interest to policymakers, academics and stakeholders.

This paper aims to examine the relationship between audit committee (AC) independence and AC meeting frequency in an emerging country where the presence of majority independent directors (IDs) on AC is a voluntary requirement.

This study uses the agency theory framework to examine the relationship between AC independence and AC meeting frequency. The empirical evidence is provided by a unique hand-collected sample of Bangladeshi listed companies. Multivariate regression analysis is used to test the relationship. Robustness checks provide further empirical support.

This paper finds a positive and significant relationship between AC independence and AC meeting frequency. This is consistent with the notion that IDs are better monitors and demand more frequent AC meetings to protect their reputations. However, having at least two IDs does not significantly affect the number of AC meetings in family firms. This evidence questions director independence in family firms.

This is a single-country study. Therefore, the findings may not apply to other countries with different institutional settings.

Unlike most prior studies, this study is based on a voluntary institutional setting where the companies are not required to have ACs comprising the majority of IDs. In such a setting, the authors find a significantly positive association between AC independence and meeting frequency compared to either a negative or insignificant relationship in the prior literature.

This study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are compared and the critical mass participation of females are further examined.

The sample comprises 1,834 Chinese listed companies from 2012 to 2021, among which 910 are family firms. The Heckman (1979) two-stage model is used to mitigate the potential endogeneity issue in the selection of gender diversity. Propensity score matching is also used to further alleviate the endogeneity problem in relation to family firms.

Results show a significant and negative correlation between the gender diversity in audit committees and nonaudit service fees. This association is more apparent in nonfamily than in family firms. Findings are consistent and robust to endogeneity tests and sensitivity analyses. The analysis of critical mass and symbolic participation shows that three female directors can more significantly restrain nonaudit fees than one to two females on the board.

This study contributes to literature on resource dependence theory, which posits that audit committees help enterprises establish contact with auditors, improve the company legitimacy, assist in communication and provide relevant expertise. This study also relates to agency theory, which holds that differences in the severity of types I and II agency problems between family and nonfamily firms lead to differences in auditor selection and related costs.

Extending from previous research on the relation between the gender diversity in audit committees and nonaudit fees, the present study delves into this connection within the context of China, an emerging economy. As a result, this investigation offers novel insights and expands upon current knowledge. In addition, the correlation between the gender diversity of audit committees and nonaudit fees is explored for family and nonfamily firms.

This study explores the similarities and dissimilarities among master and bachelor students, which impetus on the marketing strategies for private higher education (HE) institutions to have more intake of master students.

The unit of analysis of the present study is the master and bachelor students from the four leading private universities in Malaysia. Based on the extensive literature review and expert opinion, the framework and the structured questionnaire have been conceptualized. A sample of 410 students responded to the structured survey questionnaire, and the question items were adapted from the existing literature.

There are statistically significant differences between master and bachelor students on the dimensions of smart classroom, peer support, patnership and perceived benefits. Interestingly, master students are highly influenced by smart classroom, peer support and perceived benefits, while bachelor students favor patnership.

The present study provides a conceptualized research framework with some new dimensions, which can be used to examine the factors influencing master's and bachelors' students. Further, the differences in the perceptions of the master and bachelor students were tested to study the performance of the private HE institutions.

This study suggests marketing strategies for private HE institutions in developing countries since the masters' intake of students has been declining. Findings of this study will help private universities in developing countries to enhance procedures and formalities of curriculum and functional operating systems to achieve Higher Education Success.

This study aims to examine how woman leadership (i.e., woman board chairperson, woman chief executive officer (CEO) and board gender diversity) affects audit fee and also ascertained the interactive effect of woman leadership and gender diversity on audit committee on audit fee.

The study applied ordinary least square and fixed-effect estimators on the data of 21 universal banks in Ghana for the period 2010–2021 to estimate the empirical results.

It is revealed that under the leadership of women (woman CEO and board gender diversity), higher external audit quality is ensured as higher audit fee is paid. Interestingly, it was found that with the presence of women on the audit committee, the integrity of internal controls and internal audit procedures are enhanced, which leads to quality financial reporting, calls for lower audit effort, hence lower audit fee.

The result indicates that firms can rely on the leadership of women in ensuring quality external audit and quality financial reporting, which ultimately helps to minimize the information risk to all stakeholders.

The paper contributes to extant literature by establishing that, under the leadership of women in banking entities from a developing country context, external audit quality and financial reporting are achieved.

This systematic review aims to synthesize the literature reporting the motives, sociodemographic, attitude/behavior and impacts of fake news during the COVID-19 pandemic, targeting the general population worldwide.

A systematic review approach was adopted based on PRISMA, targeting articles published in five databases from January 2020 to November 2021. The screening resulted in 46 eligible papers.

Results indicate low level of awareness, knowledge, media/health literacy, low trust in science/scientists and entertainment/socialization to be the main motivating drivers for fake news dissemination, whereas the phenomenon is more prominent among those with low socio-economic status, and males. Negative impacts were reported due to fake news dissemination, especially violation to precautionary measures, negative affections, and low trust in government/news, with many believing that others are more susceptible to fake news than themselves.

Considering the pandemic is still on-going and the deleterious consequences of fake news, there is a need for cohort-based interventions from the concerned authorities.

The systematic review covers a wide timeline of 23 months (i.e. up to end of 2022) targeting five well-known databases, hence articles examined are deemed extensive and comprehensive. The review specifically focused on the general population with results revealing interesting motives, sociodemographic profiles, attitude and impact of this phenomenon during the COVID-19 pandemic.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-02-2022-0082.