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In this chapter, I take a symbolic interactionist look at the anthropomorphic projections of 38 people in four large Canadian cities who report having encountered ghosts. As part of a larger project on perceived encounters with ghosts, I interviewed these people using audiotape, transcribed the interviews, and identified themes within them. Together, they mentioned 195 ghosts and described their appearances and actions. I identified anthropomorphic projections in four areas: (1) Physicality – pertaining to the bodies of the ghosts, (2) Relational – pertaining to kinship ties, e.g., mothers, fathers, grandmothers, (3) Rational – the ghosts' motivations and justifications, and (4) Affective – pertaining to the ghosts' emotions. These anthropomorphic projections were the respondents' efforts at sense making after having encountered what they believed to be phantasmal.

The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities.

Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints.

Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness.

When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting.

This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock.

The service industry is facing the huge impact of digital transformation, in which artificial intelligence (AI) plays one of the most important roles. This study aims to expand the understanding of the AI acceptance framework and confirm whether consumers’ digital skills have a moderating effect on the research model.

Hypotheses were tested using a data set of 1,641 individuals. Partial least squares structural equation modeling and multi-group analysis were used to estimate the model.

The results indicate that antecedent factors influence consumers’ willingness to use AI devices in services. The two groups of different digitally savvy respondents differ because the influence of anthropomorphism, social influence and hedonic motivation on respondents’ perceived efforts to use AI devices in service delivery depends on respondents’ digital skills.

The novel contribution of this study is reflected in a comprehensive model that explains the moderating effect of individual digital skills on willingness to use AI devices. The attitudes of experienced and digitally skilled consumers are valuable and highlight some important theoretical, practical implications and future lines of research.

The purpose of this study is to compare the perceptions of work values among different generational groups (Boomers, Generation 386, Generation X and Millennials) in the Korean Government sector.

Using a sample of 1,084 employees working in the Korean Government sector, this study compared generational differences in work values with seven dimensions: detail, aggressiveness, team orientation, outcome orientation, people orientation, innovation and organization orientation.

This study found that Millennials had the most significant differences in aggression, team-orientation, innovation and organization-focus, compared to Generation 386. Millennials were less aggressive and more team-oriented and innovative than Generation 386. Millennials also put less value on the organization compared to Generation X and Generation 386, indicating that Millennials are less willing than other generations to sacrifice their individual needs for the needs of the organization. Generation X had higher values in supportiveness, fairness and respect for individuals than Generation 386.

This study adds to the current literature by empirically examining how employees’ work values are influenced by the generational differences of the workers.