Search results

The main purpose of this study is to investigate the mediating role of fashion clothing involvement in the relationship between body appreciation and maladaptive consumption, namely fashion-oriented impulse and compulsive buying. The second purpose of this study is to investigate if this mediation varies based on gender.

A quantitative approach was adopted in this study, and data were collected via Amazon Mechanical Turk from 255 consumers located in the U.S. aged 18 and above. The collected data were analyzed using the least partial square and multi-group analysis of the structural equation model.

The results revealed that the relationship between body appreciation and maladaptive consumption is established through fashion clothing involvement. Results also showed that the mediating role of fashion clothing involvement in this relationship does not significantly differ across gender.

This study reports the fully mediating role of fashion clothing involvement in the relationship between body appreciation and maladaptive consumption, highlighting the importance of studying positive body image in the context of fashion and consumption. While previous research findings indicate the negative consequences of negative body image, this research reveals that positive body image can also lead to negative outcomes through possible mediators. Furthermore, this study finds fashion clothing involvement does not differ in mediating the relationship between body appreciation and maladaptive consumption behavior based on gender.

This study aims to operationalize consumer decision-making styles as higher-order constructs and investigates the influence of two distinct subdimensions of consumer vanity – namely, appearance vanity and achievement vanity – on consumer decision-making orientations (CDMO).

Using data from an online survey of 319 young adults, the authors construct a higher-order structural model capturing the following three orientations: social/conspicuous, utilitarian and undesirable. The partial least squares structural equation modeling approach was used to test the validity of the higher-order structural model and the hypothesized relationships.

Results, confirming the higher-order structure of consumer decision-making styles, highlight the distinctive impacts of the vanity dimensions on different CDMOs. Specifically, appearance vanity predominantly affects social and undesirable orientations, and achievement vanity influences utilitarian orientation.

While several theoretical classifications of consumer decision-making styles have been proposed in the past, none of the earlier studies leveraged those classifications as higher-order models. Addressing this literature gap, this study provides empirical evidence associating CDMOs with a specific consumer trait – vanity – thereby validating the higher-order nature of consumer decision-making styles.

This study investigates the relationships between perceived scarcity, fear of missing out (FOMO) and impulse-buying tendencies (IBT) in the fast fashion context in both scarcity and non-scarcity conditions. Additionally, this study examines whether these relationships vary depending on the type of scarcity messages: limited-quantity scarcity (LQS) and limited-time scarcity (LTS).

We used written scenarios, and each participant was assigned to one of the experimental or control groups for LQS and LTS conditions. Using a structural modeling approach, we tested the conceptual model and analyzed the data through SmartPLS version 4. We conducted mediating and multigroup (MGA) analysis.

We found that perceived scarcity directly increases IBT and that FOMO partially mediates this relationship across all samples. The MGA findings also revealed that hypothesized relationships were not significantly different across LQS and LTS groups, suggesting that the effect of scarcity messages may be context specific.

Previous studies have yielded mixed results on the effects of different scarcity messages on consumer behavior. This study contributes to the literature by providing evidence of the direct relationship between perceived scarcity, FOMO and impulse buying in the fast fashion context. The study supports the idea that the effect of different types of scarcity messages is context specific, suggesting that the relationship between scarcity perceptions and consumer behavior may vary depending on the product category and cultural context.

Accounting-based financial scandals caused by fraudulent financial reports negatively affect the financial markets and cause loss of confidence in investors. Financial reporting quality needs to be improved in order to build and maintain trust in financial markets. To increase the quality of financial reports, fraudulent financial reporting risks should be defined. At this point, regulators, practitioners, and researchers are in constant search.

There are improved approaches to the detection of financial reporting frauds in the literature. Many studies have been conducted on the “Fraud Triangle Theory” and the “Fraud Diamond Theory” approaches. The Fraud Triangle Theory argues that while fraudulent action is taking place in defining the elements of press, rationalization, and opportunity, the Fraud Diamond Theory approach argues that in order to achieve these three elements, the capability to carry out a fraud in individuals must be improved.

In this study, it is aimed to investigate the effect of Fraud Diamond elements on fraudulent financial reports. For the scope of the research, data of 26 companies from Manufacturing Industry enterprises operating in BORSA ISTANBUL between 2013 and 2017 were used. Financial reports of the companies are divided into two groups: (1) Fraudulent Financial Reports and (2) Non-Fraud Financial Reports. The hypotheses developed within the scope of the research were tested using the Logistic Regression analysis in IBM SPSS Statistic 20 program.

As a result of the study, it has been determined that there is a negative correlation between borrowing level, asset profitability, independent audit firm, auditor exchanges and institutionalization level, and fraudulent financial reports. It was understood that the change in assets and the size of the audit committee did not have any effect on the fraudulent financial reports.

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.