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This study aims to examine the psychological distress experienced by unemployed and furloughed hospitality workers during the COVID-19 crisis and further investigate how this distress affects their career change intentions.

Derived from a sample of 607 unemployed and furloughed hospitality workers during the COVID-19 pandemic, the data for this research are analyzed using structural equation modeling.

This study reveals that unemployed and furloughed hospitality workers are financially strained, depressed, socially isolated and panic-stricken due to the pandemic’s effects. These effects lead to impaired well-being and an increased intention to leave the hospitality industry. Female and younger employees are impacted to a greater extent, while furloughed workers received fewer impacts compared to their laid-off compatriots.

This study suggests that lockdown restrictions need to be implemented more deliberately, and the psychological well-being of the hospitality workforce deserves more immediate and continuing attention. It advises that hospitality businesses consider furloughs over layoffs when workforce reduction measures are necessary to combat the financial crisis.

This study adds to the current literature by examining the impact of the COVID-19 pandemic from the employee perspective. New insights are offered on the psychological toll of workforce reduction strategies during the financial fallout and how these distressing experiences affect career change intention.

Given that the recovery of the hospitality industry is hampered by worker shortages resulting from the loss of talents during the ongoing pandemic, the purpose of this study is to examine how professional identity affects hospitality employees’ psychological responses to the COVID-19 crisis and their intentions to leave the industry.

This study sample consisted of 1,188 US hospitality employees. The cross-sectional data were analyzed using partial least square structural equation modeling, analysis of variance and multigroup analysis.

A double-barreled effect of professional identity on career change intention was identified. Hospitality employees possessing a stronger professional identity were found to be more passionate and satisfied with their careers and less likely to switch to other industries. However, these individuals also feel more distressed by the pandemic crisis, which is associated with a heightened level of career change intentions.

The findings of this study confirm the importance of identity building as a means of sustaining the hospitality workforce. As nascent professionals possess a weaker identity and stronger intention to leave the industry, immediate attention should be paid to these individuals.

This study expands the knowledge surrounding the influences of hospitality professional identity as it exerts a double-barreled effect on career change intention. Further insights regarding how hospitality employees at various career stages respond differently to the COVID-19 crisis are uncovered by examining the moderating effects of industry experience.

The purpose of this paper is to understand the role of risk-taking attitude as an important antecedent to corporate social responsibility (CSR) initiatives.

The authors use regression models on a sample of 2,136 publicly traded US companies over a 10-year period.

Corporate risk-taking encourages the pursuit of CSR initiatives and internal (i.e. board strength) and external (i.e. financial analysts) corporate governance mechanisms strengthen that relationship.

While pursuing CSR initiatives involves financial and reputational risks that are evident by the variability in the outcomes (e.g. firm value) of firms that have historically undertaken CSR initiatives, to the best of the authors’ knowledge, this is the first paper to theoretically explain why risk-taking is an important antecedent to CSR and empirically test that relationship.

This study aims to examine the effects of audit firm attributes on audit delay associated with financial reporting complexity (FRC).

The authors use regression models with a sample of public firms with distinct monetary eXtensible Business Reporting Language tags to test the research hypotheses.

The authors find that two audit firm attributes (audit firm tenure and non-audit services performance) moderate the effect of FRC on audit delay.

The study provides insights to regulators, practitioners and investors into how firms may reduce audit delay from FRC by keeping their long-tenured auditors and allowing their auditors to gain more knowledge about the firms by providing non-audit services. The results, therefore, have implications for mandatory audit firm rotation.

To the best of the knowledge, this study conducts the first comprehensive analysis of this topic, exploring the impact of three audit firm attributes on audit delay caused by FRC. It attempts to illustrate the impact of external audit firms on reducing the adverse consequences of FRC.

The purpose of this study is to explore robot-phobia as a source of occupational stress among hospitality employees in the context of increasing robotization in the industry.

The study sampled 321 lodging employees and 308 food service employees in the USA. An online panel company recruited the participants and administered an online survey. The study used various analytical methods, including structural modeling, t-tests and multi-group analyses.

The study results reveal that hospitality workers experience robot-phobia regardless of their sector or position. Robot-phobia causes job insecurity and stress, which increases turnover intention. These negative outcomes are more pronounced for those who interact more frequently with robots.

The study findings suggest that hospitality workers fear being replaced by robots in the near future. Therefore, hospitality organizations should offer adequate training and education on the advantages and drawbacks of robots and establish a supportive and collaborative work environment that values human–robot interaction.

This study offers new insights regarding human–robot interaction from the employee perspective by introducing the concept of robot-phobia in the hospitality workplace. A comprehensive picture of how hospitality employees confront the increasing presence of robots is provided in this study.

This paper aims to examine the relationship among guests’ lodging recovery experience, work-related rumination, guest satisfaction and well-being, within the context of hotels and bed and breakfasts (B&Bs).

The sample included 823 Taiwanese full-time workers. The proposed relationships were tested using partial least square structural equation modeling, and the moderating effects of accommodation types were tested using multi-group analysis.

The research findings indicate that staying at a hotel or B&B provides a respite from work and reduces negative, repetitive thoughts about work issues (work-related rumination). These recovery effects then contribute to customer satisfaction and hedonic and eudaimonic well-being.

The findings indicate that practitioners need to develop products that could reduce customers’ negative emotional attachments to work and enhance the well-being of customers in a stressful society, which could ultimately contribute to promoting the public health of full-time workers.

To the best of the authors’ knowledge, this study is the first to examine the stress-recovery aspect of lodging experiences and their impacts on customer satisfaction and well-being. Further insights are demonstrated with the inclusion of work-related rumination.

The purpose of this paper is to develop a conceptual model that examines the underlying mechanisms of the link between the uses of corporate reputation and brand image strategy, from the corporate communication perspective. The paper incorporates three kinds of uses of corporate reputation: value creation, strategic resources and corporate communication.

Using a qualitative approach, in-depth interviews were conducted with top executives in the pharmaceutical industry in Taiwan to investigate the effects of the uses of corporate reputation on brand image strategy from the managerial perspective.

Findings provide richness into forming the basis for developing a framework of the uses of reputation, with implications for managers and academics alike. The qualitative findings generally showed that three dimensions of the uses of corporate reputation (i.e. value creation, strategic resources and corporate communication) are applicable to managers’ brand image strategy implementation. For the Taiwanese pharmaceutical industry, the research highlights that value creation herein pertains to the value created for the firm, as cost/sacrifice value, symbolic/expressive value and experience/hedonic value.

Reputation is one of the most important concerns for pharmaceutical firms, as it develops and builds trust with key stakeholders. However, in the pharmaceutical industry context, the application and uses of corporate reputation is little researched. A need exists for research that examines the effects of the uses of corporate reputation at the firm level. This paper fills this important gap in developing a conceptual framework for the uses of corporate reputation in the pharmaceutical industry. In addition, most studies on the uses of corporate reputation in pharmaceuticals are in the contexts of Western countries, thus limiting the generalisablility. Taiwan is the context for the present study.

This research explored the intersection of cognitive processes, emotions and their impacts on digital game-based vocabulary learning (DGVL) among university students. Recognizing the scant research in this area, especially with integrating innovative technologies, this study aims to understand the influence of these elements using advanced monitoring tools.

This inquiry was carried out as an observational study involving 44 university students segmented into three English language proficiency levels: high, intermediate and low based on their English course scores. The methodological tools included a portable eye tracker to observe visual behaviors and deep learning technology to identify and analyze the participants’ emotional responses and engagement with the DGVL during the learning process.

The results showed that distinct fixation sequences and variations in visual attention during DGVL were correlated with different levels of competency, suggesting a direct correlation between visual engagement and language competence. In addition, emotional transitions, predominantly from engagement (“flow”) to challenge (“frustration”), were common among participants, reflecting the emotional dynamics of learning. Furthermore, all participants consistently focused on the English vocabulary definitions, indicative of their targeted approach to understanding and test preparation. These findings highlighted the intricate dynamics between emotions and cognitive processes in learning environments.

Contribution of this study shows the interplay of cognitive engagement and emotional experiences in the context of DGVL. It underscored the complex nature of these factors and their collective influence on learners’ visual and emotional engagement, offering valuable implications for educational strategies and technological applications in language learning.

This study aims to analyze consumer motivations to share information about corporate social responsibility (CSR) activities through electronic word of mouth. It examines the roles of self-enhancement, identity signaling and social bonding as antecedents of consumers’ CSR engagement on social media.

A quantitative approach is used with a single-factor between-subjects experimental design in which the presence vs absence of CSR information on a company website is manipulated. The hypotheses are tested through structural equation modeling.

Results show that after viewing the company’s CSR message on its website, consumers who generated more CSR associations were more motivated to engage with the CSR information to satisfy fundamental personality traits (need for self-enhancement) and social relationship motivations (social bonding), which increased their intention to share the information.

This study is restricted to CSR information on websites. Further research should consider what happens if such information is shared on social media, as consumers are more likely to spread CSR messages when they are shared by other public social network sites.

The study highlights the relevance of including CSR information on websites and offers insights into the importance of considering consumers in disseminating CSR information. Consumers share information when they have personal motivation for doing so.

This study put the focus on the role of consumers in the diffusion of corporate information.

The results show the importance of personal motivations such as self-enhancement and social bonding in sharing CSR information on social media.

El estudio analiza las motivaciones que tiene el consumidor para compartir información sobre acciones de responsabilidad social corporativa (RSC) a través de boca oído electrónico (eWOM). En particular, las motivaciones de mejora del auto-concepto, necesidad de mostrar una identidad deseada y la vinculación social.

Se utiliza un diseño experimental entre sujetos donde se manipuló la presencia vs ausencia de información sobre la RSC de la empresa. Las hipótesis se contrastaron mediante un modelo de ecuaciones estructurales.

Los resultados muestran que los consumidores con más asociaciones de RSC comparten más la información de RSC motivados por satisfacer la mejora del auto-concepto y vinculación social.

El estudio destaca la importancia de generar contenido de RSC en el sitio web de la empresa, y la importancia de los consumidores en la difusión de información de dicha información.

El estudio está restringido a la presencia de información de RSC en el sitio web de la empresa. Sería interesante evaluar lo que sucede si dicha información se comparte en redes sociales, en la medida en que los consumidores tienen mayor tendencia a compartir la información procedente de redes sociales.

Los resultados muestran la importancia de las motivaciones personales como la mejora del auto-concepto y la vinculación social a la hora compartir información de RSC en las redes sociales.

本研究分析了消费者通过电子口碑分享企业社会责任（CSR）活动信息的动机。它研究了自我提升、身份信号和社会联系作为消费者在社交媒体上参与企业社会责任的前因的作用。

采用单因素主体间实验设计的定量方法, 对公司网站上企业社会责任信息的存在与否进行操纵。假设通过使用R软件包lavaan的结构方程模型进行检验。

结果显示, 在观看公司网站上的企业社会责任信息后, 产生更多企业社会责任联想的消费者更有动力参与到企业社会责任信息中, 以满足基本的人格特征（自我提升的需要）和社会关系动机（社会纽带）, 这增加了他们分享信息的意向。

该研究强调了将企业社会责任信息纳入网站的相关性, 并对在传播企业社会责任信息时考虑消费者的重要性提出了见解。消费者在有个人动机的情况下会分享信息。

本研究仅限于网站上的企业社会责任信息。进一步的研究应该考虑到社交媒体, 因为当消费者在其他公共社交网站上分享企业社会责任信息时, 他们更有可能进行传播。

研究结果表明, 在社交媒体上分享企业社会责任信息时, 自我提升和社会联系等个人动机的重要性。

This study examines how creditor interventions after debt covenant violations affect corporate tax avoidance. Using a regression discontinuity design, we find that creditor interventions increase borrowers' tax avoidance. This effect is concentrated among firms with weaker shareholder governance before creditor interventions and among those with less bargaining power during subsequent debt renegotiations. Our results indicate that creditors play an active role in shaping corporate tax policy outside of bankruptcy.