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With the growth in online purchasing, the return of distressed shipments also increased. The return experience of the online shopper has a huge impact on their next purchase decision-making. This explanatory research aims to identify and empirically explain factors related to the online buyer’s return experience that influence the repurchase intention of young buyers.

Primary data were collected from 235 active online young buyers who have experienced returning the goods through a structured questionnaire. Structural equation modeling is used for analyzing the data.

This study reveals that an online return policy leniency strongly supports service recovery quality, expected return convenience, buyer trust and satisfaction, which lead to repurchase intentions. Moreover, return satisfaction positively impacts repurchase intention while mediating young buyer trust.

This study is one of the few relevant pieces of research that would benefit e-tailers to improve their product return policy and compel young buyers’ intention to make a repeat purchase.

This study aims to examine authentic leadership behavior (ALB) and empowering leadership behavior (ELB) as predictors of innovative work behavior (IWB) while assessing the mediating role of work-family enrichment (WFE).

Through the explanatory research design, data was retrieved from 303 respondents from 16 small-sized hotels in Ghana and analyzed quantitatively using descriptive and inferential statistics (hierarchical component analysis within PLS-SEM).

The study’s findings revealed that both ALB and ELB positively and significantly relate to IWB. Additionally, our study found that WFE partially mediated the nexus between ALB and IWB as well as ELB and IWB.

The findings of our study imply that in the pursuit of excellence, ALB and ELB in the hospitality industry are crucial, as they not only nurture employee potential but also help employees to thrive both at home and at the workplace.

The hospitality literature lacks a comprehensive understanding of the underlying mechanism by which ALB and ELB influence IWB. To the best of the authors' knowledge, our study is the first empirical study conducted on ALB, ELB, WFE, and IWB in the hospitality industry.

The purpose of this study was to investigate the roles of employee experience and top management commitment in the relationship between human resource (HR) records management culture and HR records privacy control in organisations in Ghana.

Structural equation modelling was used in analysing the data. Following the specification of the model, three main types of analyses were carried out. They were reflective measurement model analyses to test reliability and validity; formative measurement model analyses to test redundancy, collinearity, significance and relevance of the lower-order constructs; and structural model analyses to ascertain the explanatory and predictive powers of the model, significance of the hypotheses and their effect sizes.

The study confirmed that communication, privacy awareness and training and risk assessment are dimensions of HR records management culture. Concerning the hypotheses, it was established that HR records management culture is related to HR records privacy control. Also, the study showed that employee experience positively moderated the relationship HR records management culture has with HR records privacy control. However, top management commitment negatively moderated the relationship HR records management culture has with HR records privacy control.

Organisations committed to the privacy control of HR records need to ensure the retention of their employees, as the longer they stay with the organisation, the more they embody the HR records management culture which improves the privacy control of HR records. For top management commitment, it should be restricted to providing strategic direction for HR records privacy control, as the day-to-day influence of top management commitment on the HR records management culture does not improve the privacy control of HR records.

This study demonstrates that communication, privacy awareness and training and risk assessment are dimensions of HR record management culture. Also, the extent of employee experience and top management commitment required in the relationship between HR records management culture and HR records privacy control is revealed.

Sports marketing and sponsorship research is located at the intersection of behavioral and design research, which means that it analyzes the current world and shapes a future world. This dual focus poses challenges for formulating and testing theories of sports marketing.

This article develops criteria for categorizing theoretical concepts as either behavioral or formed as different ways of expressing ideas of sports marketing research. It emphasizes the need for clear concept categorization for proper operationalization and applies these criteria to selected theoretical concepts of sports marketing and sponsorship research.

The study defines three criteria to categorize theoretical concepts, namely (1) the guiding idea of research, (2) the role of observed variables, and (3) the relationship among observed variables. Applying these criteria to concepts of sports marketing research manifests the relevance of categorizing theoretical concepts as either behavioral or formed to operationalize concepts correctly.

This study is the first in sports marketing to clearly categorize theoretical concepts as either behavioral or formed, and to formulate guidelines on how to differentiate behavioral concepts from formed concepts.

The purpose of this study is to identify the impact of online learning on university librarians’ professional development and library services.

A mixed-methods study through an explanatory research design was applied to address the study’s objectives. Quantitative data were gathered from 341 librarians working in 221 universities, while qualitative data were gathered from 27 experts working in 21 different universities of Pakistan.

The findings of the study revealed that online learning has a significant positive impact on the professional development of university librarians. Results revealed that online learning assists in the provision of sustainable, innovative library services in university libraries.

The study has offered a model in light of the study's quantitative and qualitative findings. It contributes to theoretical understanding by expanding the existing knowledge base. It offers managerial insights, enabling the development of policies that foster the professional development of library personnel and the implementation of smart library services.

The purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.

This study used quantitative methods with an explanatory research design by applying secondary data on Islamic banking companies listed on the Indonesia Stock Exchange (IDX).

External pressure affects financial statement fraud, ineffective monitoring affects financial statement fraud, external auditor quality affects financial statement fraud, change in auditor affects financial statement fraud, frequent number of CEO’s picture affects financial statement fraud, external pressure affects firm size, ineffective monitoring affects firm size, external auditor quality affects firm size, change in auditor affects firm size, frequent number of CEO’s picture affects firm size, firm size affects financial statement fraud, firm size mediates the relationship between external pressure on financial statement fraud, firm size mediates the relationship between ineffective monitoring on financial statement fraud, firm size mediates the relationship between external auditor quality and financial statement fraud, firm size mediates the relationship between change in auditor and financial statement fraud, firm size mediates the relationship between frequent number of CEO’s picture and financial statement fraud.

The limitations of this research were found during the research process and can be used as input for further research and related parties in conducting the research to obtain better research results. The limitations of this study are as follows: this study only focused on Islamic banking, so it cannot be generalized to other sectors. Besides, this study only tested five independent variables, one dependent variable and one mediating variable.

For external auditors, financial statement fraud by management might be caused by many factors and is a social as well as an economic problem that must be addressed immediately. Therefore, in carrying out the duties and roles as an external auditor, they must have an attitude of independence (not taking sides) in the mental attitude that must be maintained by the auditor related to the assignment. Auditors must have sufficient technical expertise and training as auditors. In carrying out the audit, the auditor should use their professional skills in responding carefully and thoroughly. Moreover, in carrying out audit work, the auditor must have a plan, must know adequate internal control and obtain sufficiently competent audit evidence.

To the best of the authors’ knowledge, very few studies in Indonesia have applied the Beneish model. There is only one study that implemented the Beneish model, and the study examined only a few companies listed on the IDX. The findings of the present study have important implications not only for banks but also for users of financial statement accounts in Indonesia, especially for investors, auditors, regulators, taxation and other state authorities.

The purpose of this paper is to empirically investigate the impact of organizational intellectual capital (IC) components on absorptive capacity (ACAP) such as potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP). Furthermore, it attempts to investigate the mechanism through which PACAP and RACAP jointly influence innovation strategies (i.e.) exploitative and exploratory innovations.

This is an explanatory research using a deductive approach. This study uses survey data from 184 manufacturing export firms analyzed through partial least squares structural equation modelling.

The results have found that the cognitive and social capital of a firm positively affects PACAP and RACAP, whereas relational capital has a significant effect on RACAP. Moreover, the study reveals that both potential and realized absorptive capacities considerably lead to the development of organizational exploitative and exploratory innovation strategies.

The research focused on two driving factors, i.e. IC components and ACAP dimensions, and overlooked how each component of IC and ACAP influences ambidextrous innovative strategy.

Providing managers with insights about the critical role of developing IC to facilitate the transfer and exchange of crucial absorptive capacity necessary for ambidextrous innovative strategy.

This study makes a significant contribution to the existing literature by highlighting the importance of ACAP and provides useful insights for firms in developing economies to improve their exploitative and exploratory innovation capability. This study likewise reveals the significance of the four dimensions of IC, which can facilitate bringing in knowledge from developing economies.

The purpose of this paper is to critically examine the multinational oil companies’ (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on mainstreaming gender sensitivity in cash crop market supply chains in the Niger Delta region of Nigeria.

This paper adopts an explanatory research design with a mixed method to answer the research questions and test the hypotheses. A total of 1,200 rural women respondents were sampled across the Niger Delta region.

Results from the use of a combined logit model and propensity score matching indicate a significant relationship between the GMoU model and mainstreaming gender sensitivity in cash crop market supply chains in the Niger Delta.

This study implies that MOCs’ CSR interventions that improve women’s access to land and encourage better integration of food markets through improved roads and increased mobile networks would enable women to engage in cash crop production.

This implies that improving access to credit through GMoU cluster farming targeted at female farmers would improve access to finance and extension services for women in cash crop production in the Niger Delta.

This research contributes to the gender debate in the agricultural value chain from a CSR perspective in developing countries and is rational for demands for social projects by host communities. It concludes that businesses have an obligation to help solve problems of public concern.

This research aims to build on the pre-existing corpus of literature through the integration of the technology acceptance model (TAM) and usage habit to more accurately capture the determinants associated with social media addiction among university students. This study seeks to delineate how usage habit and TAM may be used as predictors for addiction potential, as well as provide greater insight into current trends in social media usage across this population demographic.

A cross-sectional research design was employed to investigate the determinants of social media addiction among university students in Malaysia at the onset of their tertiary education. A self-administered survey, adapted from prior studies, was administered to a sample of 217 respondents. The hypotheses on social media addiction were subsequently tested using a partial least squares structural equation modeling (PLS-SEM) approach.

Usage habit was found to be a direct and strong predictor of this type of addiction, as well as all TAM variables considered in the research. Additionally, by integrating TAM with usage habit, the study revealed a comprehensive and multi-faceted understanding of social media addiction, providing an important insight into its complexity in the Malaysian context. Although several other factors have been identified as potential contributors to social media reliance and addictive behavior, it appears that usage habit is paramount in driving these addictive tendencies among university students.

This expanded model holds significant implications for the development of interventions and policies that aim to mitigate the adverse effects of social media addiction on students' educational and psychological well-being. The study illustrates the applicability of the TAM in examining addictive behaviors within emerging contexts such as the Malaysian higher education sector, thus contributing to the extant literature on the subject.

The integrated TAM and habit model is an effective predictor of social media addiction among young adults in developing countries like Malaysia. This highlights the importance of actively monitoring and controlling users' interactions with technology and media platforms, while promoting responsible usage habits. Educators can use these findings to create tailored educational programs to educate students on how to use technology responsibly and reduce their risk of becoming addicted to social media.

This study provides a unique perspective on social media addiction among university students. The combination of TAM and usage habit has the potential to shed significant light on how variables such as perceived usefulness (PU) and perceived ease of use (PEOU) may be associated with addictive behaviors. Additionally, by considering usage habit as an explanatory factor, this research offers a novel approach to understanding how addictions form over time.

The gender pay gap is a well-documented phenomenon in labor economics. Based on the 2018 Structure of Earnings Survey (SES), the authors estimate the impact of observable characteristics on the gender pay gap in Visegrad Group countries and provide policy recommendations on reducing the gender pay gap.

The Oaxaca-Blinder decomposition is applied to estimate the values of explained and unexplained parts of the gender pay gap. Gender pay gap in unadjusted as well as adjusted form is estimated using data on the individual level.

The results show that unadjusted gender pay gap proved to be stable at more than 20%. The authors found evidence that education widens gender pay gap implying that men have higher returns on education than women. Tertiary education proved to be the highest contributor to widening of gender pay gap. Results also show that there is strong sectoral and occupational segregation. Decomposition proved that only 21% of gender pay gap could be explained by observed characteristics. The unexplained part showed negative values, meaning women would have higher wages, if they had characteristics like men.

Structure of Earnings Survey data are published every four years; therefore the authors’ dataset from year 2018 might not completely reflect today's reality. Unfortunately, newer data are note available yet. Second, Structure of Earning Survey data do not contain variables representing social factors of respondents like marital status, number of children or labour market absence due to birth or childcare. Third, data used for this study do not contain firms that have less than 10 employees; therefore, considerable portion of the labour market is omitted.

Results of this study will help policymakers understand the roots and causes of the gender pay gap in Visegrad Group countries but addressing this issue requires further research.