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The purpose of this study, based on the theory of planned behaviour (TPB) and digital entrepreneurship literature, is to unveil the role of digital entrepreneurial knowledge and entrepreneurial role models in shaping digital entrepreneurial intentions (DEIs) among Saudi Youth through a moderated mediation perspective. This study aims to propose that the relationship between digital entrepreneurial knowledge and intention is mediated by main TPB antecedents under the moderating role of entrepreneurial role models.

Data were collected from a sample of 487 Saudi students from three main Saudi public universities located in Riyadh using an online survey questionnaire. By applying SEM, this study builds and tests the measurement and structural models to examine the hypothesised relationships among main variables.

Results revealed that the main antecedents of TPB (namely, attitudes towards digital entrepreneurship and perceived control behaviour) are significantly related to DEI. In addition, digital entrepreneurial knowledge indicates indirect effects on intentions via these two antecedents. However, entrepreneurial role models exert only a negative and significant moderating effect on the relationship between perceived behaviour control and DEI.

This study contributes to the literature by showing how most of the TPB antecedents can play a mediating role between digital entrepreneurial knowledge and the intentions of Saud Youth. The main limitation of this study is that it was not possible to generalise the findings. Future research directions are proposed to add new insights.

The results of this study have clear implications for both theory (entrepreneurship scholars) by investigating DEI and its determinants and for practice (entrepreneurship educators and policymakers) by promoting digital entrepreneurship among youth through university-based awareness and building capability programs and curricula.

The study helps to understand the role of digital entrepreneurial knowledge in shaping DEI through the development of an extended TPB intention-based model. The findings also indicate that digital entrepreneurial knowledge has indirect effects on Youth's intentions. The findings show insights related to the influence of entrepreneurial role models on TPB antecedents in the transitional context of Saudi Arabia.

There have been few investigations regarding the relationship of gender and role models with students’ entrepreneurial intention (EI). The purpose of this study is to apply a conceptual framework to explain the relationship of gender and role models with the theory of planned behaviour (TPB) constructs: attitudes towards behaviour (ATB), subjective norms (SN), perceived behaviour control (PBC) and intentions.

The study is based on data collected from a questionnaire survey completed by 1,496 freshman Saudi students enrolled during the 2016-2017 academic year in business, finance and economics undergraduate programmes. To analyse the data and test the proposed hypotheses, a confirmatory factor analysis and structural equation modelling (SEM) are applied.

The results show that the TPB constructs are validated in the specific Saudi context. In fact, these constructs were significantly related to EI. Only the SN and PBC constructs mediate the relationship between role models and EI. Furthermore, gender moderates the relationships of role models with EI, PBC with EI and role models with the SN. More precisely, this study reveals that gender differences in SN and PBC, and women’s EI are more likely to be influenced by the SN and PBC than men’s EI. However, PBC is a relevant determinant for both male and female students. These results differ from those of previous studies on gender influences. These results could be explained by two main reasons, such as women’s socialization and institutional processes.

The main limitation is that it was not possible to claim generalization of findings. Theoretical and managerial implications are proposed to add new evidence in the field. These results could help all stakeholders engaged in promoting entrepreneurship in Saudi Arabia and stimulate appropriate and customized entrepreneurial initiatives, curriculum and policies for both men and women.

This study is one of the first to conduct such investigations in Saudi Arabia and in institutions of higher education. This study removes the stereotypes about the entrepreneurial potential of women.

This study aims to examine the moderating effect of media exposure and media legitimacy on the environmental audit committee (EAC) regarding environmental disclosure quality as measured by voluntary and timely disclosure.

This paper was based on a sample of 81 French nonfinancial companies listed on the SBF 120 index and covered a six-year period; from 2014 to 2019. To test the hypotheses, a feasible generalized least squares regression was applied. Moreover, the authors checked the results using an additional analysis and the generalized method of moment model for endogeneity problems.

The results obtained show that for 482 French firm-year observations during the period 2014–2019, the media exposure does not play a moderating role between the EAC and the voluntary environmental disclosure; However, it plays a moderating role between the EAC and the timely environmental disclosure. The results also show that media legitimacy plays a moderating role between the EAC and the quality of environmental information. After testing for endogeneity problems, the findings remain unchanged.

The findings of this study may be of interest to academic researchers, practitioners and regulators who are interested in determining the quality of environmental disclosure by considering the role of the EAC while giving a role to media exposure and media legitimacy in the French context. Considering the EAC as a powerful source of effective corporate governance to improve the quality of environmental disclosure for decision-making, the research provides valuable insights for policymakers and managers on the importance of this mechanism and the importance of the environmental media and its tone in making environmental reporting useful and relevant.

The originality of the work lies in the fact that it is one of the first works that deal with the moderating effect of media exposure on the relationship between the EAC and the quality of environmental information disclosure measured by voluntary and timely disclosure. To the best of the authors’ knowledge, no previous empirical studies have been conducted on this relationship in the French context or in other contexts.