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Exploring subjective experiences of people living with dementia through qualitative research has become increasingly common in recent decades. Nonetheless, researchers have shared a number of ethical challenges in involving people living with dementia in research. A concept that has been influential in discussions about ethics within the field of dementia care, in particular, is person-centredness. A person-centred approach reflects values of respect for personhood and the rights of a person and of building mutual trust and understanding. This chapter presents my experience of adopting person-centred ethical practices in a sensory ethnographic study involving older adults living with dementia. I highlight person-centred ethical considerations at the design stage of my study and occasions during the conduct of my research when research methods and processes were adapted to further meet the needs of the participants. A person-centred approach required that I continually assessed the need to make ethical decisions in every aspect of the research process throughout its duration. Building and drawing on positive researcher–participant relationships to inform those decisions and an adaptable research design allowing research practices to be adapted in situ were therefore essential.

The purpose of this study is to investigate whether the likelihood that a firm will face financial statement fraud litigation is affected by the disclosure of internal control material weaknesses (MW) and the “busyness” of a firm’s board of directors.

The results are derived from logistic regression models and data are collected from the Audit Analytics database augmented by data from CompuStat, the Stanford Law School website and the SEC Accounting and Auditing Enforcement Releases. The authors also test for endogeneity with a propensity score matching procedure.

The authors find that an MW report is strongly associated with the likelihood of subsequent financial statement fraud litigation, and that the influence of entity-level MW on litigation likelihood is stronger than that of account-level MW. Moreover, the number of outside board directorships significantly increases the influence of entity-level MW on the likelihood of litigation, indicating that board of directors’ busyness significantly increases the risk of litigation.

Previous research notes that board members holding multiple directorships cannot effectively oversee the financial reporting process and, thus, are associated with poorer governance. The authors extend this implication of board busyness to the association between disclosure of MW type and the filing of subsequent litigation alleging financial statement fraud. To the best of the authors’ knowledge, no other research has done so.

It is documented that companies and government agencies in the USA invest more in the fourth fiscal quarter without having higher investment opportunities. While previous studies focus on the agency conflicts and information asymmetry within organizations, this study is motivated by Scharfstein and Stein's (2000) two-tiered agency model and aims to examine how firms' external business environment affects the “fourth quarter effect.”

The authors implement this study in a sample of 41 countries and observe similar seasonality in firm investment as documented in the US market.

More importantly, using country characteristics, this study finds that firms from countries with better investor rights and protection, and more developed financial markets show less severe over-investment in the fourth fiscal quarter.

This paper contributes to the literature of law and finance, and the internal capital market, by investigating the quarterly investment patterns of firms from 41 countries. The authors find that similar to the results in earlier studies on the US market, firms in the global market increase their capital expenditure in the fourth fiscal quarter, indicating that the internal agency conflicts between the headquarters and divisional managers are widespread across the world. The authors also find that firms that operate in countries with higher investor rights and protection, and more developed financial markets, tend to show less severe “fourth quarter effect”.

In online shopping, there is often a risk due to the inability to check the products. As a result, it can reduce the impact of factors affecting the intention to buy online, which is a significant point in e-commerce. The purpose of this research is to investigate the impact of the evidence and the perceived usefulness of a store site on the existing risk and online participation of customers for online shopping.

The statistical population of this research is people who have had the experience of online shopping at the Digikala store. The research method was descriptive-survey and the samples were randomly selected. A questionnaire was also used to collect information. Structural and statistical analysis of the model was done by SmartPLS3 software.

In this research, the authors found that the perceived usefulness (benefits of the site) has a favorable effect on the online participation of customers. It can also reduce the risk of online shopping. This research suggests good ways to increase sales to those who have a store site. The present research provides useful findings for those who sell their products online.

This research specifically examines the interaction of customers with sellers and can be a help for progress in e-commerce. In this study, perceived risk and participation as mediating variables, information and perceived usefulness on the site as independent variables and online shopping intention a dependent variables. This research was done about Digikala's online store. The results were obtained with the participation of customers in completing the questionnaire. Then the theoretical model and the background of the research are examined and then the hypotheses are evaluated according to the statistical results and finally, the research results and limitations are stated.

Live streaming commerce becomes increasingly popular, and some special shopping behaviors existing in traditional e-commerce also emerge in this new context. The current research mainly focuses on determinants of compulsive buying in live streaming commerce by taking fear of missing out (FOMO) and social influence into account.

Using the data collected from 242 experienced consumers in live streaming commerce, the proposed model was empirically assessed by partial least squares based structural equation model.

The results show that both informational and normative social influences have positive effects on FOMO, which in turn exert an influence on compulsive buying. In addition, informational social influence also directly and positively affects compulsive buying.

This study provides a deeper understanding of FOMO and social influence in the process of compulsive buying. It offers a new avenue to analyze the mechanism regarding why compulsive buying occurs in live streaming commerce.

In this context, the aim of the present research is to examine what factors determine that consumers restrain from shopping used products through the Internet. So, this research aims to analyze what makes consumers prevent from shopping second-hand products online.

For this purpose, the authors propose and empirically test a conceptual model of the barriers towards online second-hand shopping behavior. Drawing on a sample of 405 consumers data were analyzed through structural equation modeling (SEM).

The findings reveal that contamination effects and the lack of trust towards the online store, followed by the low perceived product reliability and the poor product perceived quality prevent consumers from shopping used products online. Conversely, consumer embarrassment for shopping second-hand products and the purchase uncertainty do not influence consumers' second-hand shopping behavior.

This study contributes to the marketing literature on second-hand shopping, being an attempt to explore the factors that prevent consumers from purchasing used products through the Internet.