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This paper aims to investigate the moderating influence of religiosity on the effect of taxpaying attitudes on the tax compliance behaviour of entrepreneurial firms in Nigeria.

Using a cross-sectional survey design, we collected primary data from 368 owner managers of entrepreneurial firms in Southwest Nigeria using structured questionnaires. Respondents were purposefully selected based on the purposive sampling technique. The data collected with the structured questionnaires were analysed using descriptive and inferential statistics. Two linear regression models were compared.

Estimations in Models 1 and 2 suggest that taxpayers’ attitudes and religiosity (intra- and interreligiosity) have significant effects on the tax compliance behaviour of firms, but the influence of intrareligiosity is insignificant. Estimations in Model 3 suggest that taxpaying attitudes without the moderating influence of religiosity exerted a significant effect on tax compliance behaviour by 13%, while taxpaying attitudes with the moderating influence of religiosity exerted 17%. Estimations in Model 4 suggest that taxpaying attitudes with the moderating influence of the interreligiosity dimension had a more significant contribution to the changes in tax compliance behaviour than the intrareligious dimension.

From the findings, the following policy implications can be deduced: (i) if taxpayers’ attitudes improved and religiosity was leveraged by the tax authorities, tax compliance behaviour of entrepreneurial firms would be induced in Nigeria; (ii) the consistent positive influence is a strong indication that religious values are critical elements of tax compliance interventions that should be considered by policymakers when designing public policies on tax evasion and avoidance in developing countries.

We bridge the gaps in the literature because our study affirmed that taxes are religiously driven. In addition, the study validates the applicability of theory of planned behaviour in investigating the moderating influence of religiosity on the causality between taxpaying attitude and tax compliance in the developing context.

Obesity leads to increased mortality and morbidity among children, as well as when they turn adults. Melding marketing theories in social influence and message framing, this study aims to examine how compliance versus conformance social influence, each framed either prescriptively or proscriptively, may guide children’s choice of healthy versus unhealthy food.

This study conducted two experiments in a Pakistani junior school. Experiment 1 exposed children to either a prescriptive or a proscriptive compliance influence. Experiment 2 involved a 2 (prescriptive vs proscriptive compliance influence) × 2 (supportive vs conflicting conformance-influence) between-subjects design. Participants in both studies answered an online survey after being exposed to the social-influence messages.

Experiment 1 showed proscriptive was stronger than prescriptive compliance influence in nudging children to pick fruits (healthy) over candies (unhealthy). However, frequency of fruits dropped as susceptibility to compliance strengthened. Experiment 2 found that a proscriptive compliance influence reinforced by a supportive conformance-influence led to most children picking fruits. However, a conflicting conformance influence was able to sway some children away from fruits to candies. This signalled the importance of harmful peer influence, particularly with children who were more likely to conform.

Childhood is a critical stage for inculcating good eating habits. Besides formal education about food and health, social influence within classrooms can be effective in shaping children’s food choice. While compliance and conformance influence can co-exist, one influence can reinforce or negate the other depending on message framing.

In developing countries like Pakistan, institutional support to tackle childhood obesity may be weak. Teachers can take on official, yet informal, responsibility to encourage healthy eating. Governments can incentivise schools to organise informal activities to develop children’s understanding of healthy consumption. Schools should prevent children from bringing unhealthy food to school, so that harmful peer behaviours are not observable, and even impose high tax on unhealthy products or subsidise healthy products sold in schools.

This study adopts a marketing lens and draws on social influence and message framing theory to shed light on children’s food choice behaviour within a classroom environment. The context was an underexplored developing country, Pakistan, where childhood obesity is a public health concern.

The purpose of this paper is to deepen the understanding on patient participatory behaviours in co-creation of value drawing from the perspective of self-determination theory (SDT) focussing on motivation in particular.

A model is proposed to suggest the influence of the various motivation types on a patient’s participatory behaviours drawing from SDT. Following survey design approach, data collected from 345 outpatients from a quasi-government health facility in Accra, Ghana are examined through structural equation modelling using SmartPLS (v. 3.2.3).

The findings reveal that patient participatory behaviours are influenced by both controlled and autonomous regulations leading to value attainment. External regulation (a more controlled form of extrinsic motivation) and patient participation in clinical encounters have no significant relationship with a patient’s commitment to compliance with medical instructions. The results reveal patient compliance is largely driven by autonomous regulation as proposed by SDT. However, active patient participation in clinical encounters and commitment to compliance with medical instructions positively and significantly influences perceived value outcomes.

This research provides empirical evidence in support of understanding patient participatory behaviours in healthcare service delivery by testing theoretically grounded hypotheses developed from SDT perspective. The study focussed on outpatients from one quasi-government health facility, which could limit the generalisation of the findings reported.

This study illustrates the need for service providers to understand participant’s needs and motivation during the service encounter. This is essential as the various types of motivation influence the nature of the participation throughout the process, which could help improve on the value outcomes from the service.

This study makes a significant contribution to service literature through the application of SDT to explain patient participatory behaviours in healthcare service delivery, production and value outcomes. From a theoretical perspective, the developed model integrates multiple research disciplines (e.g. SDT, participatory behaviours, and value co-creation) and extends research on patient integration, participation, and compliance.

The purpose of this paper is to undertake an exploratory study on mapping the investment fraud methods and tactics used by scammers against the emerging literature on scam compliance.

Qualitative interviews were conducted with victims of investment fraud supported by the engagement of specialist counsellors and allied health professionals who specialise in scam victim support (including investment fraud).

Investment fraud offending in the cases sampled exhibited a number of dominant offending traits and methodological themes. These included a strong reliance or dependency on legitimate service provisioning on the part of the fraudster and the use of key trust measures to lure the victim. The empirical data revealed the presence of a number of scam compliance influences captured in the literature, including trust, social influence and urgency, as well as others not previously documented that pave the way for further research attention.

The research only examined a sample of investment fraud victim experiences that engaged a national victim support service immediately following detection over a 24 month period.

The research found that offending relied upon the participation of trust-building signals and measures. Legitimate economy participants appear to play a dominant role in enabling investment scam activities, further creating efficiencies for criminals. The offending tended to follow a number of distinct but connected phases. Impacts were influenced by specific offending attributes, such as whether remote access was given to offenders of a victim’s device, as well as the nature of the identity credentials access.

The research has practically applied an emerging view of scam compliance influences and vulnerabilities within an investment fraud context. The study is novel in its thematic analysis of the distinct phases and tactics used by scammers.

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.

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.

Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.

The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.

The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.

Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.

The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.

The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.

This study aims to investigate what past scholars have learned about Muslim consumer compliance behaviour in Islamic banks and identify what future research is needed. In addition, it also explores the relationship model between the previously studied determining factors and the customer’s Sharia compliance behaviour.

This study used a bibliometric–systematic literature review analysis using the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) technique by reviewing the articles published from 2013 to 2023. The PRISMA procedures involved several stages, including identification, screening, eligibility, analysis and conclusion based on the findings.

The results found that customer Sharia compliance behaviour determinants in Islamic banks are attitude, subjective norms, perceived behavioural control, Islamic financial literacy, religiosity, consumer conformity, Islamic branding and behavioural intention. Interestingly, the results indicated that such factors as consumer conformity, Islamic branding and sustainable intentions are less discussed.

Decision-makers in Islamic banks must use digital technology to offer better service and make operations more reachable for customers to access information, complete transactions and manage their accounts by Sharia principles. Therefore, the bank needs to continually produce innovative products and services so that customers have a greater variety of options to suit their Sharia-compliant financial needs. Theoretically, this study has contributed by finding the main critical domains influencing customers’ Sharia compliance behaviour, such as attitudes, subjective norms, perceptions of behavioural control, knowledge of Islamic finance, religiosity, consumer conformity, Islamic branding and behavioural intentions. Then, it makes a theoretical contribution by establishing a model that explains how customers make decisions based on Sharia-related factors in the context of their purchases.

Past studies focused on the Sharia compliance behaviour in paying Zakat for takaful customers. Therefore, this study provides critical factors of Sharia compliance behaviour on conformity, Islamic branding and sustainable intention regarding unexplored consensus on the determinants and outcomes of customer Sharia compliance behaviour of Islamic banking.

The purpose of this study was to investigate the associations between personal sense of power (PSP) and compliance as a function of the interaction between negative emotion intensity and emotion regulation tactics.

First, hypotheses linking PSP to different emotional reactions and to different levels of compliance with two types of conflict management styles were formulated. Subsequently, data were collected in three waves with a five-week interval between them to test the hypotheses.

Results based on principle component analysis and confirmatory factor analysis indicated that workers with high PSP reported lower internalized negative emotions (negative emotions directed to the self) in the workplace and were less inclined to comply with harsh tactics, in comparison to workers with low PSP. The importance of emotional components (suppression and negative emotions in the workplace) was underscored by the moderated mediation model: internalized negative emotions mediated the association between PSP and compliance with harsh tactics as a function of level of suppression such that the link between negative affect and compliance was negative only under high suppression, but not under low suppression.

The findings point to the deleterious influence of high emotional suppression of negative emotions on study behaviors, especially for employees with a low sense of power. Because the data were collected from a single source, which could raise concerns about common method variance and social desirability bias, future study should examine other-reports.

Recruitment and training of employees and managers should aim to create an open and safe organizational environment that encourages emotional expression and lessens emotional suppression.

The findings can help develop empowering interventional programs to coach employees to use suppression in an adaptive manner.

The current study sheds new light on the relationships between PSP and compliance from the emotion regulation perspective.

This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural perspective and not on the Sharia per se, this study investigated the perspectives of Muslims towards government’s right to impose tax, summarised in three categories: forbidden, permissible and permissible under certain conditions.

This study was conducted using a self-administered survey to collect the required data from a sample of 500 SMEs in Yemen. Non-compliance is measured in terms of a single hypothetical tax scenario covering four types of tax situations. Yet, Muslims’ perspective towards the government’s right to impose tax was measured using the three perspectives stated above.

As the major finding, Muslims’ perspective towards taxation has a significant influence on their likely tax compliance behaviour. Specifically, the taxpayers who believed that tax is totally permissible (i.e. the government has the right to impose tax) were more compliant than those who believed that tax is totally forbidden. Furthermore, taxpayers’ non-compliance decisions are statistically related to tax rate and penalties.

The findings could serve as a useful input for taxation policy and strategy in Yemen. It is recommended that government should stress the importance of paying tax as a citizen’s obligation and also emphasise the religious legality of taxation, as it is used for public purposes.

This study differs from the existing literature in that its empirical investigation scrutinises the effect of citizens’ perspectives towards taxation on their non-compliance behaviour within the Islamic religion itself, particularly, in a typical Muslim community such as Yemen. The study is pioneer in adopting the views of different scholars on the government’s right to collect taxes based on three religious views (forbidden, permissible and permissible under certain conditions), which were used for measurement.

This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived behavioural controls and past behaviour.

A total of 575 self-administered questionnaires were distributed to active business owners in Algeria. The data were analysed using variance-based structural modelling (PLS-SEM) to examine the hypothesised relationships.

The results revealed that the relationships between attitude, subjective norm and perceived behavioural controls were positive and significant with the intention to comply with zakat, which significantly influences the compliance behaviour of zakat.

In a country like Algeria with a high poverty rate, the current findings would benefit authorities in understanding zakat compliance and assist zakat administration in formulating and implementing strategies to promote compliance.

The present research extends the existing zakat knowledge from behavioural perspectives by using the extended theory of planned behaviour. In addition, it considers the mediating role of intention demonstrated in the zakat compliance setting.