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This study examines how neutralization strategies affect the efficacy of information system security policies. This paper proposes that neutralization strategies used to rationalize security policy noncompliance range across ethical orientations, extending from those helping the greatest number of people (ethics of care) to those damaging the fewest (ethics of justice). The results show how noncompliance differs between genders based on those ethical orientations.

A survey was used to measure information system security policy noncompliance intentions across six different hypothetical scenarios involving neutralization techniques used to justify noncompliance. Data was gathered from students at a mid-western, comprehensive university in the United States.

The empirical analysis suggests that gender does play a role in information system security policy noncompliance. However, its significance is dependent upon the underlying neutralization method used to justify noncompliance. The role of reward and punishment is contingent on the situation-specific ethical orientation (SSEO) which in turn is a combination of internal ethical positioning based on one's gender and external ethical reasoning based on neutralization technique.

This study extends ethical decision-making theory by examining how the use of punishments and rewards might be more effective in security policy compliance based upon gender. Importantly, the study emphasizes the interplay between ethics, gender and neutralization techniques, as different ethical perspectives appeal differently based on gender.

The purpose of this study is to identify the significant demographic and socio-economic characteristics of individuals who are likely to invest in a fraudulent investment scheme. It also quantifies the extent to which financial literacy helps in reducing the odds of investments in such schemes. Based on these findings, it provides policy recommendations to regulators and governments.

This study uses nationally representative data from the “India Assessment of Financial Capability 2018” survey. It further uses logistic regression with a binary outcome variable to assess the individual-level odds of investments in fraudulent investment schemes.

This study concludes that males between 40 and 59 years of age, who are well-educated (are at least graduates), score low in financial literacy, belong to the middle-income group, and SEC A3 households are most vulnerable to victimization by financial fraudulent investment schemes. It finds that financial literacy significantly reduces the odds of investment into fraudulent schemes to the extent of 39.118%.

This study quantifies the extent to which financial literacy helps in reducing the odds of individual investments in a fraudulent investment scheme. As financial literacy has a significant and negative relationship with the likelihood of investment in such schemes, this study provides policy interventions and recommendations to regulators and governments to safeguard the interest of individual investors.

This study investigates the impact of the COVID-19 pandemic on investors' sentiments, behavioral biases and investment decisions in the Pakistan Stock Exchange (PSX).

The authors have assessed investors' behaviors and sentiments and the stock market overreaction during COVID-19 using a questionnaire and collected data from 401 investors trading in the PSX.

Results of structural equation modeling revealed that the COVID-19 pandemic affected investors' behaviors, investment decisions and trade volume. It created feelings of fear and uncertainty among market participants. Evidence suggests that behavioral heuristics and biases, including representative heuristic, anchoring heuristic, overconfidence bias and disposition effect, negatively influenced investors' decisions at the PSX.

This study will contribute to behavioral finance literature in the context of developing countries as it has revealed the impact of COVID-19 on the emerging stock market, and its results are generalizable to other emerging stock markets.

The findings of this study will help academicians, researchers and policymakers of developing countries. Academicians can formulate new behavioral models that can depict the solutions of dealing with an uncertain situation like COVID-19. Policymakers like the Securities Exchange Commission and the PSX can formulate crisis management strategies based on behavioral finance concepts to cope with situations like COVID-19 in the future and help lessen investors' losses in the stock markets. The role of the Securities Exchange Commission is crucial as it regulates the financial markets. It can arrange workshops to educate investors to manage their decisions during crisis time and focus on the best use of irrational and rational decision-making at the same time using Lo (2004) adaptive market hypothesis.

The novelty of the paper is that the authors have introduced overconfidence and disposition effect as mediators that create a connection between representative and anchoring heuristics and investment decisions using primary data collected from investors (institutional and retail) to demonstrate the presence of psychological biases during COVID-19, and it has been done for the first time according to authors' knowledge. It is a contribution and addition to the behavioral finance literature in the context of developing countries' stock markets and their efficiency.

In the present study, Al₂O₃ coatings were deposited on stainless steel AISI-304 material by using atmospheric plasma spraying technique to combat high temperature solid particle erosion. The present aims at the performance analysis of Al₂O₃ coatings at high temperature conditions.

The erosion studies were carried out at a temperature of 400°C by using a hot air-jet erosion tester for 30° and 90° impingement angles. The possible erosion mechanisms were analyzed from scanning electron microscope (SEM) micrographs. Surface characterization of the powder and coatings were conducted by using an X-ray diffractometer, SEM, equipped with an energy dispersive X-ray analyzer. The porosity, surface roughness and micro-hardness of the as-sprayed coating were measured. This paper discusses outcomes of the commonly used thermal spray technology, namely, the plasma spray method to provide protection against erosion.

The plasma spraying method was used to successfully deposit Al₂O₃ coating onto the AISI 304 substrate material. Detailed microstructural and mechanical investigations were carried out to understand the structure-property correlations. Major findings were summarized as under: the erosive wear test results indicate that the plasma sprayed coating could protect the substrate at both 30° and 90° impact angles. The coating shows better resistance at an impact angle of 30° compared with 90°, which is related to the pinning and shielding effect of the alumina particle. The major erosion wear mechanisms of Al₂O₃ coating were micro-cutting, micro-ploughing, splat removal and detachment of Al₂O₃ hard particles.

In the current study, the authors have followed the standard testing method of hot air jet erosion test as per American society for testing of materials G76-02 standard and reported the erosion behavior of the eroded samples. The coating was not removed at all even after the erosion test duration i.e. 10 min. The erosion test was continued till 3 h to understand the evolution of coatings and the same has been explained in the erosion mechanism. The outcome of the present study may be used to minimize the high temperature erosion of AISI-304 substrate.

This study aims to examine the objectivity of accounting professionals based in India.

To examine the objectivity of accountants based in India, this study performs an experiment using a well-established instrument from prior literature. The authors asked accounting professionals based in India to act as either the seller or buyer in a hypothetical acquisition scenario. Participants were asked to evaluate the obsolescence of an apparel company’s inventory, assessing both the probability of inventory obsolescence and the likelihood they would propose an inventory write-down.

The results indicate external auditors and tax professionals were able to remain objective, reflected in the consistency of their assessments across the buyer and seller conditions. Internal auditors were less objective, evaluating inventory obsolescence as more likely when their client was considering buying a subsidiary than when their client was considering selling a subsidiary. Internal auditors were also more likely to recommend an inventory write-down adjustment when hired by the buyer than when hired by the seller.

This study informs regulators and accounting professionals. Offshoring has “prompt(ed) questions regarding the factors that affect the quality of work in India” (Dickey et al., 2022, p. 680). While the authors do not prescribe specific actions, this study provides evidence on the decision-making process of accounting professionals based in India that regulators might use to craft policy. Furthermore, this study responds to calls for additional evidence on the decision-making process of accounting professionals based in India (Spilker et al., 2016; Mohapatra et al., 2015), and for evidence on the objectivity of internal auditors (Burt and Libby, 2021; Stewart and Subramaniam, 2010).

Corporate social responsibility (CSR) practices are gaining momentum globally but their implementation becomes problematic due to the presence of barriers. So, this study aims to identify the barriers to CSR implementation among manufacturing enterprises, develop their classification and establish relationships among the barriers.

An exhaustive list of barriers was identified from the literature, and following surveys and expert opinions, 19 critical barriers were extracted. Interpretive structure modelling was used to understand the hierarchal and contextual relationships among barriers of CSR implementation.

The results show that are no autonomous variables present in the study. The proposed conceptual framework presents the hierarchy and interlinkage of barriers to CSR implementation in manufacturing enterprises. The results also indicate that rigidity in culture and corruption in the system and within the governance system of the country are the two most influential barriers that impede CSR implementation in manufacturing enterprises.

The interactions among CSR barriers provide policymakers, industrial practitioners and managers with a framework to recognise and evaluate mutual relationships and interlinking among barriers. CSR training and undertaking CSR in collaboration can help medium enterprises overcome these barriers and prepare strategies to mitigate their impact.

The purpose of this paper is to expose the impact of innovation and patent registration, as a strategy that contributes to business success in the current competitive and globalized market conditions.

This paper presents a study on the innovation and contribution of the patent registry in the growth of economic sales of 1,746 companies in the Colombian manufacturing sector, whose applied methodology was a statistical correlation analysis and a binary logistic regression.

The results reveal a positive relationship among incremental product innovations with the achievement of sales success, although it is evident that patent registration negatively influences business success as a factor in innovation.

This study allows organizations to understand the importance of developing innovation processes and patent registration as a competitive factor that drives sales growth and success.

This study aims to analyze how Indian management practices have influenced the international management research agenda. International interest in India as a business destination has been growing since the Indian policy-makers began opening up the economy in 1991. India’s continuing economic development and integration with global economy has led to a reassessment of its political, social and commercial relevance by the international community.

The authors choose four management disciplines and examine 40 peer-reviewed international journals for research related to India over the period 1991-2014. From the sample of 217 papers, the authors identify the trends, themes and motivations, and discuss the potential for future research.

The authors find that research on India remains flat for the 1991-2000 decade, and starts growing from 2005 onwards. Organizational behavior remains non-participative in the overall growth of research. The authors find very low levels of qualitative research, and none on endogenous phenomena that have been tested for applicability in non-Indian contexts. Marketing research remains mainly peripheral to Indian contexts. Review of highly cited papers reveals that management research on India is at an early stage, and offers fairly significant opportunities for future researchers.

Normal limitations of sample-based literature review apply. Further, the literature search is limited to a select set of highly ranked journals.

Studies analyzing themes related to Indian contexts in international publications are sparse. To the best of authors’ knowledge, no study of this nature exists in literature. This study makes a primary contribution for future management researchers across the four areas by informing on the research trends, journal outlets, and the characteristics of the research agenda.