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This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.

I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.

This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.

Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.

With the widespread use of online communications, users are extremely vulnerable to a myriad of deception attempts. This study aims to extend the literature on deception in computer-mediated communication by investigating whether the manner in which popularity information (PI) is presented and media richness affects users’ judgments.

This study developed a randomized, within and 2 × 3 between-subject experimental design. This study analyzed the main effects of PI and media richness on the imitation magnitude of veracity judges and the effect of the interaction between PI and media richness on the imitation magnitude of veracity judges.

The manner in which PI is presented to people affects their tendency to imitate others. Media richness also has a main effect; text-only messages resulted in greater imitation magnitude than those viewed in full audiovisual format. The findings showed an interaction effect between PI and media richness.

The findings of this study contribute to the information systems literature by introducing the notion of herd behavior to judgments of truthfulness and deception. Also, the medium over which PI was presented significantly impacted the magnitude of imitation tendency: PI delivered through text-only medium led to a greater extent of imitation than when delivered in full audiovisual format. This suggests that media richness alters the degree of imitating others’ decisions such that the leaner the medium, the greater the expected extent of imitation.

This paper aims to model the mediating effects of facilitating conditions and innovativeness in the industrial Internet of Things (IIoT) and blockchain technology (BT) on manufacturing supply chain performance (MSCP).

Partial least square structural equation modelling was used to test the goodness of the model fit and hypotheses by using SmartPLS 3.3.3. Data was collected from 464 managers in Pakistan’s automotive industry through a stratified random sampling technique.

IIoT, BT, facilitating conditions and innovativeness significantly enhanced the MSCP. Therefore, the mediation between facilitating conditions and innovativeness to IIoT and BT adoption was significant in the MSCP.

The adoption of digital technology to improve the MSCP can assist companies in reducing the cost of complex procurement, production and distribution processes through secured and efficient operations. Furthermore, organisations must establish a conducive atmosphere that fosters experimentation, collaboration and resource allocation towards technological advancements to capitalise on the advantages of these technologies effectively.

This study developed a research model integrating IIoT technology, BT, facilitating conditions and innovativeness to determine the MSCP under the resource-based view theory. The outcome of this study could help organisations design a framework to improve supply chain performance by integrating innovativeness.

Scholars of persuasion have long made a distinction between appeals to logic, emotion and authority- logos, ethos and pathos- but ideas developed to account for live face-to-face conversation processes must also be tested in new media. We aimed to test the effectiveness of these three strategies in one-to-one chats through different communication media.

With a 3 × 3 × 2 between-subject factorial design, we tested these three strategies in one-to-one chats (female–female or male–male pairs) through three communication media: face-to-face, Skype video or Skype text. The persuasion scenario was adapted from prior studies in which students were presented with the idea of requiring a comprehensive exam as part of their degree. The participants were all undergraduate students of a major university in USA.

Our results showed trivial differences between female–female and male–male conditions. The logos appeal worked best overall in persuading the participants to change their reported attitudes. Additionally, the explanations provided by the participants for their own opinions were most like the persuasion scripts in the logos condition compared to the other two appeal conditions. Separately, participants indicated some disapproval of the pathos appeal in the text-based chat condition, although this did not seem to make a difference in terms of actual attitude change.

One major limitation of our study is that our subjects are college students and therefore are not representative of Internet users in general. Future research should test these three types of persuasion strategies on people of diverse backgrounds. For example, while logos seems to be most effective strategy in persuading college students (at least in our study), pathos or ethos may be more effective when one attempts to persuade people of different backgrounds.

Although it is enough for a statistical test, our sample size is still relatively small due to constraints on time, personnel and funding. We also recognize that it is challenging both conceptually and empirically to compare the effectiveness of three persuasion strategies separately.

Our findings suggest it is helpful to use fact-checking tools to combat disinformation in cases where users may not have sufficient domain knowledge or may not realize the need to identify or examine the given information. Additionally, it may require more effort to negate the impact of the disinformation spread than correcting the information, as some users may not only believe false information but also may start to reason in ways similar to those presented in the disinformation messages.

Past studies on online persuasion have limitedly examined whether and how communication media and persuasion strategies interact in one-to-one persuasion sessions. Our experiment makes an attempt to close this gap by examining the persuasion process and outcome in three different communication media and with three different persuasion strategies.

This study provides a meta-review of global virtual team (GVT)–related reviews, creating a resource that highlights dominant themes, research trends and shifts in topics over time culminating in a summary of opportunities for future research. By analyzing and grouping the evidence presented in previous research, this meta-review provides key insights toward future research and managerial implications.

This meta-review identifies 35 existing GVT-related reviews across 32 publication outlets, providing a longitudinal and cross-disciplinary view of GVT research to date.

Results of the analysis reveal over time that there has been a largely adopted reconceptualization of the GVT paradigm toward a continuum of virtuality. There has been a shift in the view of the cross-cultural and global components of GVTs toward a recognition that a greater variance of dimensionality exists. Additionally, popular themes across the literature emerge, notably, virtuality, concepts of culture, trust, leadership and communication technology.

As a multidisciplinary GVT-focused meta-review, this study complements previous efforts by taking a tour across this wide topic and is dedicated to those who are researching, teaching, working and managing GVT-related strategies. The reviews selected represent work published across multiple literature streams, providing a comprehensive and forward thinking perspective.

Despite the burgeoning popularity of virtual gifting in live streaming, research lacks an in-depth understanding of the drivers behind this behavior. Using para-social relationship (PSR), this study aims to capture viewers’ lively social feelings toward the streamer as the key factor leading to the purchase behavior of virtual gifts. It also aims to establish a theoretical link between PSR and viewers’ holistic experience in live streaming as captured by cognitive absorption and aims to investigates the role of technological features (i.e. viewer–streamer and viewer–viewer interactivity, streamer-level and viewer-level deep profiling and design aesthetics) in shaping viewers’ experience.

Based on 433 survey responses, this study employs a combination of structural equation modeling and neural networks to offer valuable insights into the relationships between the technological environment, viewer experience and viewer behavior.

Our results highlight the salience of PSR in promoting the purchase of virtual gifts through cognitive absorption and the importance of the technological environment in eliciting the viewer experience. This study sheds light on the development of PSR in a technological environment and its relationship with cognitive absorption.

By applying PSR to conceptualize viewers’ perceived connection with the streamer, this study extends the research on purchase behavior in the non-shopping context by providing an enlightened understanding of virtual gift purchase behavior in live streaming. Moreover, by theoretically linking PSR with cognitive absorption, virtual gift purchase and technological features of live streaming, it enriches the theory of PSR and bridges the gap between the design practice of supporting the IT infrastructure of live streaming and research.

Technology-enabled communication used in workplace settings includes nuanced tools such as emojis, that are interpreted differently by different populations of people. This paper aims to evaluate the use of emojis in work environments, particularly when they are used sarcastically.

This research uses a survey method administered on MTurk. Overall, 200 participants were included in the analysis. Items were contextualized from prior research and offered on a seven-point Likert scale.

Females are better able to understand if an emoji is used sarcastically. Additionally, older employees are more capable of interpreting sarcasm than younger employees. Finally, understanding of emojis has a negative relationship with frustration, indicating that when users understand emojis are being used sarcastically, frustration is reduced.

This research is primarily limited by the survey methodology. Despite this, it provides implications for theory of mind and practical understanding of emoji use in professional settings. This research indicates emojis are often misinterpreted in professional settings.

The use of emojis is becoming commonplace. The authors show the use of emojis in a professional setting creates confusion, and in some instances can lead to frustration. This work can help businesses understand how best to manage employees with changing communication tools.

The authors investigate the relationship between instant messenger (IM) use and work performance, mediated by interruptions and two key indicators of the stress associated with technology use: overload and complexity.

The authors validate this research model using partial least squares structural equation modelling (PLS-SEM) with data collected through a survey of 416 working professionals.

The data reveal that while IM use contributes minimally to work interruptions and to a greater extent to technological complexity, these two constructs fully mediate the direct influence of IM use at work on technology overload, and meanwhile significantly and directly contribute to work performance.

This research provides theoretical insights into the deployment of IM and its actual impacts in the workplace. To improve the generalisation of the findings, the authors call for more IM-related research in other countries, with more native theories and various methodologies in this domain.

The level of stress generated through IM use is moderate, considering IM is not a significant contributor to work interruptions. Thus, despite the potential negative effects of IM communication, the positive effects of using IM at work prevail. As a result, the technology can be promoted as long as employees, their managers and the organisation as a whole are well prepared. Employees can transfer skills and behaviour from the personal setting to their work environment and thus may find an intrinsic motivation to make better use of the IM technology at work.

The authors argue that this research model is novel for its perspective on evaluating the actual impacts of IM use at work instead of the reasons of using it. The authors conceptualise the process to explain how IM contributes to interruptions and other technostress indicators in the working context, and the impact on performance. Contrary to some prior research, the authors find that overall IM applications do not have a negative impact on work performance, and instead may enhance it.

The purpose of this study is to execute the application of confirmatory factor analysis in structural equation modeling, to investigate the reliability and validity of the proposed integrated digital library user success (IDLUS) scale in academic digital library computing information system in the area of information management and systems.

The study analyzed 355 valid responses (MPhil and PhD) from the largest and oldest public sector university in Pakistan. Sample selection was calculated through a stratified random sampling technique from the four faculties of the University of the Punjab. The instrument was constructed based on the available two digital library and information system success models. The first model is Jung’s (1997) digital library user success model that is further composed of flow model (1977), end user computing satisfaction model (1987) and Joshi’s overall user satisfaction model (1990). Similarly, the second model is DeLone and McLean’s reformulated information system success (2003) theory. The question items used a five-point Likert scale and executed regression weights, standardized regression weights, convergent validity, variance extracted, construct reliability and discriminant validity to infer results.

Findings show that the IDLUS scale has excellent validity and reliability estimates.

The study has theoretical implications for researchers and practical implications for information system developers.

To the best of the authors’ knowledge, this scale is the first-ever effort to measure the digital library user success in the context of Higher Education Commission-National Digital Library of Pakistan. Therefore, there was a dire need to conduct the psychometric analysis of the scale to examine the model fit statistics on the current sample in the particular cultural norms. Scale is based upon human factors taken from various Web success and information system success models from the fields of human–computer interaction information systems and computer-mediated communication.

This paper aims to evaluate and structure the basic heuristics consumers use in evaluating word-of-mouth (WOM) about luxury hotel brands while analyzing the impact of deception in online consumer reviews.

The research used a two-study mixed-methods approach, using interpersonal deception theory and social proof theory as lenses to conduct our analysis. For the first study, a qualitative conceptual mapping analysis was conducted, examining online consumer reviews to identify key concepts and their relationships in the context of luxury hotel brands. In the second study, the themes were further examined using a fuzzy-set qualitative comparative analysis to analyze their causal complexity and association between variables to determine how they influence the perceived helpfulness of online reviews for luxury hotel brands.

The results underline the importance of functional, objective variables, such as the number of reviews and stars, as social proof heuristics and other factors, including clout, authenticity and analytic tone, as interpersonal communication heuristics. Therefore, consumers use a combination of social and interpersonal communication heuristics to extract information from reviews and manage deception risk.

The paper contributes to the consumer–brand relationship literature by assessing the heuristics consumers use in evaluating online reviews and provides additional information for research in online reputation management.

This study’s results can help marketing practitioners and brand managers manage their online reputations better. It can also aid managers in improving their messaging on hotel websites to entice consumers to complete bookings. Heuristics play an essential role in such messaging and understanding them can help marketers appeal directly to their target market.

This study contributes to the literature on consumer–brand relationships by providing a framework of heuristics that consumers use when evaluating luxury service brands and contributes to WOM and online reputation research by highlighting factors that may make online reviews more helpful.