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Corporate scandals involving senior executives plague many businesses. Although customers and noncustomers may be exposed to news of the same scandal, they may appraise dimensions of the transgression differently, thereby affecting post-scandal patronage intentions. The purpose of this study is to investigate whether and how consumer-firm affiliation affects future patronage intentions by examining nuances in customers’ vs noncustomers’ reactions toward the transgressor’s professional performance and immoral behavior.

Four between-subjects experimental studies were used to test whether performance-relevant and/or immorality-relevant pathways drive customers’ vs noncustomers’ post-scandal patronage intentions. The results were analyzed using analysis of variance, parallel mediation and serial mediation.

The results demonstrate that performance judgment, and not immorality judgment, drive the relationship between consumer-firm affiliation and post-scandal patronage intentions (Study 1a), regardless of the order of information presented (Study 1b). Customers form more positive performance judgments because they give more weight to performance-related information (Study 2), demonstrating a sequential effect of consumer-firm affiliation on post-scandal patronage intentions only through the performance-relevant, and not immorality-relevant, pathway (Study 3).

This research contributes to the literature on social distance and moral judgments. Future research should examine other deleterious outcomes such as brand sabotage and negative word-of-mouth, as well as potential moderators including repeated transgressions and prevalence of the infraction in other firms.

This research offers important nuances for understanding how performance and immorality judgments differentially operate and affect post-scandal patronage intentions. The findings highlight the strategic value of communicating the leader’s performance (e.g. professional contributions) as a buffer against potential declining patronage.

Offering new insights into the extant literature and lay beliefs which contend that harsh moral judgment reduces patronage intentions, this research uncovers why and how exposure to the same scandal can result in varying moral judgments that subsequently influence patronage intentions. Importantly, this research shows that the performance-relevant pathway can explain why customers have higher post-scandal patronage intentions compared to noncustomers.

This scoping review article aimed to systematically search the literature on the use, purpose and barriers of information and communication technology (ICT) for culturally and linguistically diverse (CALD) older adults in the host country. The review also conducted a search for literature on programs that aim to develop digital literacy skills for CALD older adults.

A scoping review approach was utilized to identify and search the available literature, and to map the key concepts. A total of 23 relevant articles were included following a systematic search across seven databases.

The review suggests that CALD older adults use ICT for various purposes, including social interaction, health management, information gathering, immigration, everyday routines and leisure. The barriers faced by these older adults in using ICT encompass fear and limited knowledge, language issues, lack of interest, limited access to technology and health concerns. The existing training programs focus on enhancing self-efficacy and confidence and promoting attitudinal changes toward ICT.

Despite the presence of empirical studies, few scoping or systematic reviews have focused on CALD older adults and technology. Research developments related to the technology use of CALD older adults and associated training programs have been fragmented and sporadic, resulting in gaps in the evidence base. This review fills such a gap to better understand the research status connected to CALD older people’s technology adoption and use.

This paper aims to investigate the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities.

Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements.

Other receivables, inventories, prepaid expenses, employee benefits payables and long-term payables are important indicators of fraudulent financial statements. These results confirm that asset account manipulation is frequently carried out and cast doubt on earlier conclusions by researchers that inflation of liabilities is the most common source of financial statement manipulation.

Previous practices of solely scaling balance sheet values by assets are revealed to produce spurious relationships, while scaling by both assets and sales effectively detects fraudulent financial statements and provides a useful fraud prediction tool for Chinese auditors, regulators and investors.

Building on a TripAdvisor data for five Mediterranean destinations, namely, Greece, Croatia, Italy, France and Spain, this study analyses the constituents of restaurants' online reputation and their interrelation with destination competitiveness, in particular two Travel and Tourism Competitiveness Index (TTCI) pillars, namely, Prioritisation of Travel and Tourism and Price Competitiveness.

The analysis has revealed that restaurants' online reputation is positively influenced by two factors, namely, Core elements, i.e. cooking, service and price-quality ratio, and Price. Furthermore, the restaurants' online reputation does not influence destination competitiveness (TTCI) directly, but indirectly throughout its main constituents, i.e. service and price. Price is the only variable with significant influence on overall TTCI. Within the sample of these destinations, Balkan countries, i.e. Greece and Croatia, perform very well in terms of their restaurants' online reputation. On the other hand, considering the overall TTCI rating, their competitive positions are substantially lower than those of Italy, France and Spain.

The study provides new insights into the relationship between gastronomic offer and destination competitiveness, and valuable practical implications for destination and hospitality management. Moreover, this study addresses various gaps in existing research on this topic. Specifically, it validates the reputation elements presented online using TripAdvisor data and analyses the impact of electronic Word of Mouth (eWOM) not only as the outcome variable of other constructs, as is the case in the literature, but also as a central construct of the analysis. In doing so, it extends current research on this topic and fills the gap regarding the inclusion of the supply-side stakeholder perspective, which has long been recognised as necessary in any attempts to measure competitiveness.

Sustainable entrepreneurial ecosystem research is an emerging trend within the entrepreneurship domain. Drawing from resource dependency theory, this study examines the interdependent nature of sustainable entrepreneurial ecosystem factors and the mediating role of local culture as it relates to entrepreneurial action. The authors collected data from 12 entrepreneurial ecosystems in Australia and developed a model of the interdependencies of sustainable entrepreneurial ecosystem factors.

The data were collected through an e-survey of Small and Medium Entreprise (SME) owners in New South Wales, Australia. The authors applied partial least squares structural equation methodology to assess the structural models, validate the outer models and examine the inner model.

The findings reinforce empirical support for sustainable entrepreneurial ecosystems. The environment where sustainable entrepreneurial ecosystems are evolved influences their functionality. Further, entrepreneurial culture mediates the relationship with other ecosystem factors. The theoretical and practical implications are discussed.

This study focuses on understanding the interdependent nature of sustainable ecosystem factors. The authors identified entrepreneurial culture as a mediator to business support services, educational institutional support and financial capital availability with business and social networks.