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This study aims to investigate tourists’ intentions to use hotel service robots with a focus on safety and hygiene. It examines the impact of perceived safety, health awareness and service assurance on consumer engagement and robot usage.

Survey data from 275 participants with experience in robotic service were analyzed using structural equation modeling (SEM). The study used purposive sampling and collected data via the Prolific platform, using SEM and SmartPLS Ver. 3.0 for analysis.

Results indicate customers prioritize safety and hygiene, valuing effective service responses and cleanliness. Perceived robotic safety and service assurance positively influence personal engagement, with a preference for service robots among female guests.

While emphasizing the importance of safety and service assurance in hotel robotics, the study acknowledges limitations in personalization and conclusive use of service robots.

This research contributes to understanding the role of perceived safety in service robot usage, highlighting the significance of user trust and comfort in human–robot interactions. It also explores the novel connection between service assurance and service robots, offering insights into robotic performance reliability in user-centric contexts.

This research paper aims to examine two hybrid models of logistics service quality (LSQ) and its influence on satisfaction, loyalty and future purchase intention in a business-to-consumer (B2C) e-commerce context. This study extends the literature for LSQ by incorporating the second-order assurance quality construct, which comprises personnel contact quality, order discrepancy handling and order returns, into one of the hybrid models.

A survey-based approach is used to collect data. Participant responses to questions concerning multiple LSQ dimensions and behavioral perceptions from their most recent online shopping experience are measured using structural equation modeling.

Findings highlight the importance of including a second-order construct assurance quality as a more explanatory model. Results illustrate that online ordering procedures and assurance quality impact customer satisfaction more than other prominent LSQ dimensions. Furthermore, the findings revealed a customer loyalty is a partial mediator between customer satisfaction and future purchase intention. This underscores the significance of improved logistics services as a competitive edge for e-commerce retailers.

Implications are limited to the e-commerce B2C domain.

The findings of this study underscore critical LSQ dimensions that garner greater satisfaction and retention in the online shopping experience. The results indicate that the effective and efficient handling of the initial order and any order problem significantly influences customer satisfaction and reaps the long-term benefits of customer retention.

The authors present and empirically test a hybrid model of LSQ in a B2C e-commerce domain that captures many of the important elements of the customer experience as espoused in the literature.

This case study presents a critical analysis of why and how corporate managers in China are reluctant to adopt sustainability reporting assurance (SRA) provided by externally independent third-party assurers, despite the fact that it is acknowledged as a value-adding activity globally.

A longitudinal fieldwork case study was conducted from 2014 to 2019 in a Chinese central state-owned enterprise (CSOE), a pioneer in sustainability reporting practice since the mid-2000s, to collect first-hand empirical data on managerial perceptions of the adoption of external SRA. Semi-structured interviews with 25 managers involved in sustainability (reporting) practice were conducted. The interview data were triangulated with an analysis of archival documents and board meeting minutes pertaining to the undertakings of sustainability practices in the case study organization.

Our empirical analysis suggests that while managers recognize the benefits of adopting external SRA in enhancing the legitimacy of sustainability accountability, they oppose SRA because of their deep-rooted allegiance to the dominant logic of sociopolitical stability in China. SRA is envisaged to risk the stability of the socialist ideology with which CSOEs are imbued. Therefore, any transformational approach to accepting a novel (foreign) practice must be molded to gain control and autonomy, thereby maintain the hegemony of stability logic. Instead of disregarding external verification, managers of our case SOE appear to harness sustainability reporting as a navigational space to engage in internally crafted alternative manners in order to resist the rationality of SRA.

The empirical analysis presents a nuanced explanation as to why internal managers have hitherto been reluctant to embrace the embedding of independent assurance into the sustainability reporting process. Our prolonged fieldwork provides ample context-specific, intra-organizational evidence regarding the absence of SRA in Chinese CSOEs, which warrants more attention given their considerable presence in the global economy. In addition, the empirical analysis contributes to our understanding of the managerial capture of sustainability issues in a specific context of state capitalism and how organizations and individuals in an authoritarian regime interpret and respond to novel discourses derived from distinct institutional settings.

This paper aims to examine the communicative value of assurance reports by investigating whether the impact on information asymmetries is contingent on the length of the contractual relationship between clients and assurance providers, which can compromise the provider’s independence.

Using a firm-level data set of publicly listed international firms from 2007 to 2016, the authors estimate several regression models for panel data by using the generalized method of moments estimator to address the endogeneity issue.

Results find that the greater the communicative value in assurance statements, the lower the information asymmetries. However, this effect is constrained when the assurance provider’s independence is compromised due to an excessively long-term contractual relationship. In other words, assurance statements with more informative value enhance the firm’s transparency and increase users’ confidence in the sustainability information provided. However, the loss of independence linked to longer tenure jeopardizes the communicative value of the assurance report and contributes to reducing information asymmetries.

The study makes at least three clear contributions to current literature. First, the authors contribute to the limited existing research about the communicative value attributed to assurance statements by stakeholders. Second, the authors indirectly contribute to the literature that analyses whether stakeholders understand the assurance report, a complex statement in a growing market. Addressing the communicative value of assurance is certainly a difficult task, as it is a novel and complex activity. Third, the main contribution is providing initial empirical evidence about the moderating effect that assurance provider tenure has in the relationship between the informational content of the assurance report and the level of information asymmetries. To date, there is no empirical evidence regarding the moderating effect of long assuror’s tenure as an important feature of the assurance market, and beyond that, regarding its impact on the communicative value assigned by stakeholders to assurance statements.

The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area.

This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified.

In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance.

Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.

This study aims to investigate the impact of service quality, as measured by the SERVQUAL model with extended variables of safety awareness and energy conservation, on consumer satisfaction. It also explores the mediating effect of energy conservation and the moderating effect of consumer residence of electricity on this relationship.

The study uses a quantitative research approach, with data collected from 1,004 respondents through a questionnaire from the household consumers of UGVCL. The survey measures service quality using the SERVQUAL model with the additional variables of safety awareness and energy conservation. The data is analyzed using structural equation modeling, mediation and moderation to test the proposed hypotheses.

The results show that service quality, safety awareness and energy conservation all have a positive impact on consumer satisfaction expect responsiveness. Energy conservation also mediates the relationship between service quality and satisfaction, indicating that when consumers perceive higher service quality, they are more likely to conserve energy and thereby increase their satisfaction. Additionally, the moderating effect of consumer residence of electricity shows that the impact of service quality and safety awareness on satisfaction is stronger for consumers living in areas with higher electricity rates.

The paper lies in its investigation of the impact of service quality on consumer satisfaction using the SERVQUAL model, with the inclusion of two additional variables, safety awareness and energy conservation. Furthermore, this study examines the mediating effect of energy conservation and the moderating effect of consumer residence of electricity on the relationship between service quality and consumer satisfaction. To the best of our knowledge, this is the first study to incorporate these variables in examining the relationship between service quality and consumer satisfaction in the context of energy services. Therefore, this study offers a novel contribution to the existing literature on service quality and consumer satisfaction.

There is a growing interest in how firms respond to environmental degradation and societal challenges. Firms respond through their sustainability reports, but assurance of the reports gives confidence to the stakeholders. This study aims to identify the main research development in sustainability assurance which is rising in global studies.

This study uses a bibliometric analysis to assess the global trend in sustainability assurance studies. The methodology is based on descriptive, performance and science mapping. The set is based on 655 documents from the Scopus database, covering the period from 2005 to 2022.

The findings from the study suggest that sustainability studies are relevant, and the researcher's examination of the domain has dramatically increased from 2014 to date. This is due to the rise in the concerns expressed by stakeholders in satisfying themselves about the firm's responsibility to the Sustainable Development Agenda 2030. The findings also show that most research on sustainability assurance is from Spain, the USA, the United Kingdom (UK) and Australia. However, the UK has the most collaboration in terms of co-authorship. It is suggestive that the UK has more links than Spain, which is the most productive country with more publications. This may be attributed to the influx of more international students completing a second and third degree in the UK. The study highlights intellectual foundations and emerging trends and outlines avenues for future studies.

This study is limited to the data obtained from the Scopus database.

This study is the first bibliometric study of the sustainability assurance domain.

Unless higher education institutions ensure that first-rate academic programme offerings are supported with the provision of high-quality services, student satisfaction, retention, enrolment and ultimately, viability of the institutions will be adversely affected (Canic and McCarthy, 2000). The purpose of this paper is to evaluate the quality of selected administrative and academic support services by a community college in Trinidad and Tobago using a performance-only model of service quality (SERVPERF). This also informed the development of a service quality construct unique to the particular educational setting.

A multi-method approach was adopted where qualitative data from focus groups and two routine institutional surveys were triangulated with quantitative data from a slightly modified SERVPERF survey administered to separate random samples of students. Principal component analysis was also used to examine the unique service quality dimensions in this setting.

Results indicated that students had major issues with the timeliness of responses and staff not taking time to understand their needs. They also placed a high value on knowledge and courtesy of staff. Three separable dimensions of service quality (effectiveness and efficiency; professional and personal touch; and tangibles) emerged from the analysis.

This research demonstrated an appropriate approach which could be used to evaluate overall service quality as well as develop an instrument to routinely monitor, assess and inform improvements to service quality at similar types of tertiary-level educational institutions.

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.

Although the association between sustainability assurance (SA) quality and firm value has been examined in previous studies, the moderating relationship is novel in this study and highlights the effect of corporate environmental sustainability performance (CESP) on the relationship between SA quality and firm value. This study aims to examine whether such an effect is strengthened or weakened by eco-efficiency, as measured by ISO 14001 certification, aggregate CESP score and each individual dimension of CESP (emission reduction [ER], resource reduction [RR] and product innovation [PI]).

The sample includes 40 companies in Euronext Paris with the largest market capitalisations (the Cotation Assistée en Continu 40 [CAC 40] index) from 2010 to 2020. The authors apply the feasible generalised least squares regression technique to estimate all the regression models. Because observed associations may be biased by reverse causation or self-selection, the authors use the instrumental variable approach and Heckman two-stage estimation.

The results show that SA quality had a positive and significant effect on firm value. Second, the authors demonstrate that CESP, as assessed by ISO 14001 certification, has a stronger interaction with assurance quality and acting as a moderator variable. Using the ASSET4 scores, an alternative proxy for CESP, the authors find inconsistent evidence regarding the impact of CESP attributes. The CESP and ER scores are homogeneous and have a positive effect on firm value. However, the PI and RR CESP attributes are not homogenous and do not have the same interactive effect on firm value. The results are robust to the use of an instrumental variable approach and the Heckman two-stage estimation procedure.

Policy implications: Regulators may be interested in the findings when considering current and future assurance requirements for sustainability reporting, and shareholders when considering SA as an investment choice criterion. The insights into and enhanced understanding of the incentives for obtaining high SA quality can help policymakers develop effective policies and initiatives for SA. Considering the possible improvements in sustainability performance when obtaining a high level of sustainability verification, governments need to consider mandating SA.

Firms receive clear confirmation of the importance of investing in SA quality. Financial markets do not evaluate SA dichotomously but reward companies with higher SA quality because of the greater credibility it provides. Firms should allocate a significant percentage of their annual budgets and other relevant resources to environmental training and development programmes to improve and maintain environmental performance. If they care about environmental issues, they must announce this by issuing sustainability reports and seeking assurance of the information disclosed. High-quality assurance not only has a significant effect on investors’ investment reliability judgements but also the perceived credibility of environmental performance fully moderates the effect of assurance on these judgements.

This study has social implications; the authors find that the French market rewards firms that provide a high-quality assurance to guarantee the integrity of their sustainability reports. Therefore, by incorporating environmental sustainability into their financial goals, a better assurance ultimately will urge firms to move from green washing to strategic goals, which is beneficial for society. Further, firms that focus on sustainability as part of their business strategy may attract employees who engage in green behaviours at work and create a friendlier and productive environment because it gives meaning to the work they do and keeps them engaged to the level needed to perform their jobs capably.

This study contributes to the literature by re-examining the relationship between SA quality and firm value. It also provides new evidence on the moderating effect of CESP on the SA quality–firm value nexus. Specifically, it explores the joint effect of credibility and eco-efficiency on market confidence in sustainability information.