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While the sizable body of research focusses on various psychological effects of enterprise social media (ESM), research connecting the link between ESM and cyberslacking is still very sparse. Drawing inspiration from the social bonding theory, the authors have proposed a moderated mediation model to explain how ESM affordances reduce cyberslacking, mediated significantly by workplace social bonding when the perceived co-worker involvement is high.

Utilising a sample of 384 respondents, the study tested the model fit and hypothesised relationships with AMOS and PROCESS MACRO.

The findings show that workplace social bonding mediates the relationship between ESM affordances and cyberslacking. The results are also consistent with the moderated mediation model as the mediation is significant when the perceived co-worker involvement is high, and the mediation is insignificant when the moderator is low/moderate.

Considering the potential behavioural dynamics of ESM artefacts, the authors have introduced self-expression (via microblogging), recognition (from paralinguistic digital affordances) and network externality as ESM affordances. Alongside the existing measures to reduce employee deviance, the proposed model with the above-mentioned affordances can be investigated in detail by the future research community.

In light of the findings, the study demonstrates that ESM can be treated as a mechanism to keep cyberslacking at bay. The results offer significant implications for managers, who lookout for innovative and soft strategies to reduce cyberslacking in the workplace.

Instead of implementing strict policies to kerb cyberslacking, this study proposes an alternative and an interesting model by introducing ESM as a strategic tool in reducing cyberslacking. The paper argues that ESM, being a potential tool for employee engagement and bonding, may offset the employees' tendency to involve in cyberslacking.

The calculation of the crack width is necessary for the design of prestressed concrete (PC) members. The purpose of this paper is to develop a numerical model based on the bond-slip theory to calculate the crack width in PC beams.

Stress calculation method for common reinforcement after beam crack has occurred depends on the difference in the bonding performance between prestressed reinforcement and common reinforcement. A numerical calculation model for determining the crack width in PC beams is developed based on the bond-slip theory, and verified using experimental data. The calculation values obtained by the proposed numerical model and code formulas are compared, and the applicability of the numerical model is evaluated.

The theoretical analysis and experimental results verified that the crack width of PC members calculated based on the bond-slip theory in this study is reasonable. Furthermore, the stress calculation method for the common reinforcement is verified. Compared with the model calculation results obtained in this study, the results obtained from code formulas are more conservative.

The numerical calculation model for crack width proposed in this study can be used by engineers as a reference for calculating the crack width in PC beams to ensure the durability of the PC member.

The purpose of this paper is to offer empirical evidence on the role of self-esteem and social bonding in explaining citizenship behaviour of students at international university branch campuses (IBCs).

A sample of 400 students from four IBCs in Malaysia was administered in a questionnaire. Data were analysed using SPSS and partial least squares 3.0.

This research demonstrates that students’ self-esteem and social bonds have positive direct effects on customer citizenship behaviour (CCB). Moreover, self-esteem has an indirect effect on CCB via intervening of attachment, commitment and involvement of social bonds.

CCB of IBC students can be explained by self-consistency theory via mediation of social bonds from social bonding theory.

To encourage CCB in IBCs, university management should target students who have high self-esteem, closely tied to parents and lecturers, committed to university, highly involved in co-curricular activities and comply with university regulations.

Greater understanding of students’ citizenship behaviour may help transnational universities to improve relationship marketing strategy and enhance students’ campus experience.

The research aims to investigate the impact of transformational leadership on employee championing behavior and to determine the mediating effect of work engagement in the context of organizational change.

This is a quantitative approach, which is based on cross-sectional data. In total, 300 available cases are processed through structural equation modeling in order to infer the results.

The results indicate that transformational leadership is significantly related to championing behavior during organizational change. Moreover, work engagement fully mediates the relationship between transformational leadership and championing behavior in the context of organizational change.

Managers should emphasize the practice of the transformational leadership approach, as well as should stress the antecedents of work engagement in order to foster the employee championing behavior in the context of organizational change.

The research contributes to the change management and human resource management literature by providing a plausible explanation of the mediating role of work engagement in connecting transformational leadership and employee championing behavior in the context of organizational change.

This paper aims to examine the individual and combined effects of organisational and behavioural factors on employees’ attitudes and intentions to establish an information security policy compliance culture (ISPCC) in organisations.

Based on factors derived from the organisational culture theory, social bond theory and accountability theory, a testable research model was developed and evaluated in an online survey that involves the use of a questionnaire to collect quantitative data from 313 employees, from ten different organisations in Ghana. The data collected were analysed using the partial least squares-structural equation modelling approach, involving the measurement and structural model tests.

The study reveals that the individual measures of accountability – identifiability (2.4%), expectations of evaluation (38.8%), awareness of monitoring (55.7%) and social presence (−41.2%) – had weak to moderate effects on employees’ attitudes towards information security policy compliance. However, the combined effect showed a significant influence. In addition, organisational factors – supportive organisational culture (15%), security compliance leadership (2%) and user involvement (63%) – showed positive effects on employees’ attitudes. Further, employees’ attitudes had a substantial influence (65%), while behavioural intentions demonstrated a weak effect (24%) on the establishment of an ISPCC in the organisation. The combined effect also had a substantial statistical influence on the establishment of an ISPCC in the organisation.

Given the findings of the study, information security practitioners should implement organisational and behavioural factors that will have an impact on compliance, in tandem, with the organisational effort to build a culture of compliance for information security policies.

The study provides new insights on how to address the problem of non-compliance with regard to the information security policy in organisations through the combined application of organisational and behavioural factors to establish an information security policy compliance culture, which has not been considered in any past research.

As higher education becomes an increasingly global commodity, the rush is on to embrace best practice in the delivery of online courses. This author advocates that the delivery of such courses be treated as management of a Virtual team community of practice (VTCoP) and as such, delivering academics should embrace relevant theory and tools in this area.

Based on extensive work on European projects, the author advocates a timeline of relevant theory and tool application that can be applied to the lifecycle of an online course. Theory overviewed includes Use and Gratification theory, Social Exchange theory, Bond theory and Identity theory as well as IT-based models such as Information Systems Success Model (ISSM).

A theoretical model is presented.

The theoretical model has still to be tested.

The paper argues that by creating the conditions commensurate with a successful VTCoP throughout the engagement lifecycle, students are more likely to be engaged and committed to completing an online course.

The paper uses existing theory to potentially improve completion rates on online courses.

The paper is original in that it combines existing socio-technical theory from the informations systems domain with that of educational pedagogy to inform good practice.

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of audit seasonality in the association between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

This study aims to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. In addition, this study examines the strength of auditing and reporting standards (SARS) that mediate the relationship.

Agency theory and bonding theory were applied in this paper to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. Data from 130 countries during three years were collected from Transparency International, Worldwide Governance Indicators, International Federation of Accountants, World Economic Forum, World Bank, Freedom House and World Justice Project. Hypotheses were tested using partial least squares structural equation modeling.

The results show a positive impact of the adoption of international accounting and auditing standards on corruption perception, directly and indirectly, through the SARS.

The results provide an insight into corruption eradication strategy through the adoption of international accounting and auditing standards and strengthen the auditing and reporting standards.

This study is distinctive, as no study has yet examined the impact of the adoption of international accounting standards construct, which contains International Financial Reporting Standards and International Standards on Auditing, on the corruption perception. The corruption perception construct is developed by combining the corruption perception index and the control of corruption indicators.

Study of corrosion behaviour could benefit from quantum chemical calculation to investigate the role of adsorption of main anions such as OH⁻ and Cl⁻ on metallic surfaces. The purpose of this study is to report the quantum chemical study of aluminium immersed in NaOH, NaCl and HCl solutions and verifying the calculations by potentiodynamic and open-circuit potential (OCP) measurements.

The electrochemical evaluations based on potentiodynamic polarization and OCP experiments were carried out. For theoretical investigations, the quantum chemical calculation was performed. In this regard, the adsorption of Cl⁻, OH⁻ and H⁺ on aluminium surface was investigated. Furthermore, the natural bond orbital for the direction and magnitude of charge transfer interactions was calculated.

The calculations indicate that higher interaction energy between ions with the metallic cluster being modelled together with natural bond orbital calculations of direction and magnitude of charge transfer accurately predicts corrosion.

This paper shows that ions such as Cl⁻, OH⁻ and H⁺ cause the corrosion of aluminium in NaOH, NaCl and HCl environments. The overall theoretical data corroborate with experimental results.