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This study develops a comprehensive research model and investigates the significant factors affecting positive marketing outcomes in the Metaverse through perceived social benefits and trust.

The authors propose a new research model based on social exchange theory (SET) and examine the impact of cost and reward factors. Using 327 survey samples collected from current Metaverse users in South Korea, dual-stage analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) and an artificial neural network (ANN) were employed to test the study’s hypotheses.

The results showed that perceived social benefit and trust had significant mediating effects on marketing outcomes, such as loyalty to the seller, product/service attitude, and purchase intention. All antecedents, except perceived performance risk, had a crucial impact on the two mediators. The most interesting finding of this study is the positive influence of knowledge-seeking efforts on perceived social benefits.

This study is the first empirical research to examine the effectiveness of marketing in the Metaverse. It also proposes a new theoretical model based on SET to investigate users’ behavioral intentions regarding marketing in the Metaverse, and confirms its explanatory power. Moreover, the results of this study also offer suggestions to brands on how to market to consumers in the Metaverse.

This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This paper analyzes the vast FSF literature based on inclusion and exclusion criteria. These criteria filter articles that are present in the accounting fraud domain and are published in peer-reviewed quality journals based on Australian Business Deans Council (ABDC) journal ranking. Lastly, a reverse search, analyzing the articles' abstracts, further narrows the search to 88 peer-reviewed articles. After examining these 88 articles, the results imply that the current literature is shifting from traditional statistical approaches towards computational methods, specifically machine learning (ML), for predicting and detecting FSF. This evolution of the literature is influenced by the impact of micro and macro variables on FSF and the inadequacy of audit procedures to detect red flags of fraud. The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

This paper chronicles the cluster of narratives surrounding the inadequacy of current accounting and auditing practices in preventing and detecting Financial Statement Fraud. The primary objective of this study is to objectively synthesize the volume of accounting literature on financial statement fraud. More specifically, this study will conduct a systematic literature review (SLR) to examine the evolution of financial statement fraud research and the emergence of new computational techniques to detect fraud in the accounting and finance literature.

The storyline of this study illustrates how the literature has evolved from conventional fraud detection mechanisms to computational techniques such as artificial intelligence (AI) and machine learning (ML). The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

This paper contributes to the literature by providing insights to researchers about why the evolution of accounting fraud literature from traditional statistical methods to machine learning algorithms in fraud detection and prediction.

The proliferation of smartwatches in the digital age has radically transformed health and fitness management, offering users a multitude of functionalities that extend beyond mere physical activity tracking. While these modern wearables have empowered users with real-time data and personalized health insights, their environmental implications remain relatively unexplored despite a growing emphasis on sustainability. To bridge this gap, this study extends the UTAUT2 model with smartwatch features (mobility and availability) and perceived security to understand the drivers of smartwatch usage and its consequent impact on environmental sustainability.

The proposed theoretical model is evaluated based on data collected from 303 smartwatch users using a hybrid structural equation modeling–artificial neural network (SEM-ANN) approach.

The PLS-SEM results supported smartwatch features’ effect on performance and effort expectancy. The results also supported the role of performance expectancy, social influence, price value, habit and perceived security in smartwatch usage. The use of smartwatches was found to influence environmental sustainability significantly. However, the results did not support the association between effort expectancy, facilitating conditions and hedonic motivation with smartwatch use. The ANN results further complement these outcomes by showing that habit with a normalized importance of 100% is the most significant factor influencing smartwatch use.

Theoretically, this research broadens the UTAUT2 by introducing smartwatch features as external variables and environmental sustainability as a new outcome of technology use. On a practical level, the study offers insights for various stakeholders interested in smartwatch use and their environmental implications.

A novel method has been proposed to reduce the false alarm rate of arrhythmia patients regarding life-threatening conditions in the intensive care unit. In this purpose, the atrial blood pressure, photoplethysmogram (PLETH), electrocardiogram (ECG) and respiratory (RESP) signals are considered as input signals.

Three machine learning approaches feed-forward artificial neural network (ANN), ensemble learning method and k-nearest neighbors searching methods are used to detect the false alarm. The proposed method has been implemented using Arduino and MATLAB/SIMULINK for real-time ICU-arrhythmia patients' monitoring data.

The proposed method detects the false alarm with an accuracy of 99.4 per cent during asystole, 100 per cent during ventricular flutter, 98.5 per cent during ventricular tachycardia, 99.6 per cent during bradycardia and 100 per cent during tachycardia. The proposed framework is adaptive in many scenarios, easy to implement, computationally friendly and highly accurate and robust with overfitting issue.

As ECG signals consisting with PQRST wave, any deviation from the normal pattern may signify some alarming conditions. These deviations can be utilized as input to classifiers for the detection of false alarms; hence, there is no need for other feature extraction techniques. Feed-forward ANN with the Lavenberg–Marquardt algorithm has shown higher rate of convergence than other neural network algorithms which helps provide better accuracy with no overfitting.

Forecasting population movement trends is crucial for implementing effective policies to regulate labor force growth and understand demographic changes. Combining migration theory expertise and neural network technology can bring a fresh perspective to international migration forecasting research.

This study proposes a conditional generative adversarial neural network model incorporating the migration knowledge – conditional generative adversarial network (MK-CGAN). By using the migration knowledge to design the parameters, MK-CGAN can effectively address the limited data problem, thereby enhancing the accuracy of migration forecasts.

The model was tested by forecasting migration flows between different countries and had good generalizability and validity. The results are robust as the proposed solutions can achieve lesser mean absolute error, mean squared error, root mean square error, mean absolute percentage error and R² values, reaching 0.9855 compared to long short-term memory (LSTM), gated recurrent unit, generative adversarial network (GAN) and the traditional gravity model.

This study is significant because it demonstrates a highly effective technique for predicting international migration using conditional GANs. By incorporating migration knowledge into our models, we can achieve prediction accuracy, gaining valuable insights into the differences between various model characteristics. We used SHapley Additive exPlanations to enhance our understanding of these differences and provide clear and concise explanations for our model predictions. The results demonstrated the theoretical significance and practical value of the MK-CGAN model in predicting international migration.

The main aim of this study is to examine the effect of virtual store atmospheric factors on impulsive purchasing in the metaverse context.

Grounded in purposive sampling, 451 individuals with previous metaverse experience were recruited to accomplish the objectives of this research. Next, to identify both linear and nonlinear relationships, the data were analyzed using partial least squares structural equation modeling (PLS-SEM) and artificial neural network (ANN) approaches.

The findings underscore the significance of the virtual store environment and online trust in shaping impulsive buying behaviors within the metaverse retailing setting. Theoretically, this study elucidates the impact of virtual store atmosphere and trust on impulsive buying within a metaverse retail setting.

From the findings of the study, because of the importance of virtual shop content, practitioners must address its role in impulse purchases via affective online trust. The study’s findings are likely to help retailers strategize and improve their virtual store presentations in the metaverse.

The discovery adds to the understanding of consumer behavior in the metaverse by probing the roles of virtual store atmosphere, online trust and impulsive buying.

This study aims to explore and conceptualize metaverse adoption using a systematic literature review (SLR). It also aims to propose a conceptual model that identifies significant factors affecting metaverse adoption in the entertainment, education, tourism and health sectors.

A SLR was conducted using the “preferred reporting items for systematic reviews and meta-analyses” report protocol and the “theory, context, characteristics, methods” framework to include all relevant articles published up to March 2023, which were sourced from the Scopus and Web of Science databases.

The reviewed literature revealed that the countries with the highest publications in the field of metaverse were China and the USA. It was also found that the technology acceptance model was the most used theoretical framework. Survey-based research using purposive and convenience sampling techniques emerged as the predominant method for data collection, and partial least square-structural equation modeling was the most used analytical technique. The review also identified the top six journals and the variables that help to develop a proposed model.

This review presents a novel contribution to the literature on metaverse adoption by forming a conceptual model that incorporates the most used variables in the entertainment, education, tourism and health sectors. The possible directions for future research with identified research gaps were also discussed.

Higher energy conversion efficiency of internal combustion engine can be achieved with optimal control of unsteady in-cylinder flow fields inside a direct-injection (DI) engine. However, it remains a daunting task to predict the nonlinear and transient in-cylinder flow motion because they are highly complex which change both in space and time. Recently, machine learning methods have demonstrated great promises to infer relatively simple temporal flow field development. This paper aims to feature a physics-guided machine learning approach to realize high accuracy and generalization prediction for complex swirl-induced flow field motions.

To achieve high-fidelity time-series prediction of unsteady engine flow fields, this work features an automated machine learning framework with the following objectives: (1) The spatiotemporal physical constraint of the flow field structure is transferred to machine learning structure. (2) The ML inputs and targets are efficiently designed that ensure high model convergence with limited sets of experiments. (3) The prediction results are optimized by ensemble learning mechanism within the automated machine learning framework.

The proposed data-driven framework is proven effective in different time periods and different extent of unsteadiness of the flow dynamics, and the predicted flow fields are highly similar to the target field under various complex flow patterns. Among the described framework designs, the utilization of spatial flow field structure is the featured improvement to the time-series flow field prediction process.

The proposed flow field prediction framework could be generalized to different crank angle periods, cycles and swirl ratio conditions, which could greatly promote real-time flow control and reduce experiments on in-cylinder flow field measurement and diagnostics.

Understanding the adoption of m-commerce in small and medium-sized enterprises (SMEs) is critical for their sustainable development. This study aims to investigate the adoption of m-commerce in Vietnamese SMEs, leading to the identification of the critical determinants and their relative importance for m-commerce adoption.

An integrated model is developed by combining the diffusion of innovation theory and the technology–organization–environment framework. Such a model is then tested and validated using structural equation modeling and artificial neural networks in analyzing the survey data.

The study indicates that perceived security is the most critical determinant for m-commerce adoption. It further shows that customer pressure, perceived compatibility, organizational innovativeness, perceived benefits, managers’ IT knowledge, government support and organizational readiness all play a critical role in the adoption of m-commerce in Vietnamese SMEs.

The findings of this study can lead to the formulation of better strategies and policies for promoting the adoption of m-commerce in Vietnamese SMEs. Such findings are also of practical significance for the diffusion of m-commerce in SMEs in other developing countries.

To the best of the authors’ knowledge, this is the first attempt to explore the adoption of m-commerce in Vietnamese SMEs using a hybrid approach. The application of this approach can lead to better understanding of the relative importance of the critical determinants for the adoption of m-commerce in Vietnamese SMEs.

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.