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There is ample evidence that many firms do not fully disclose environmental liabilities. Since it is likely that full disclosure of these liabilities may lead to greater accountability by a firm, it is important to identify factors related to the treatment and disclosure of these specific liabilities. This study reports on factors found to be related to the intentions of 263 financial executives to accrue and disclose environmental liabilities based on scenarios developed for this research. Using the Theory of Planned Behavior, we find that intentions to accrue and disclose environmental liabilities are positively related to an executive's attitudes, subjective norms, perceived behavioral control, and sense of obligation. We also provide evidence that the magnitude of the environmental and financial consequences has a positive, significant relation to these intentions and find that financial executives from privately held companies are less likely to accrue and disclose environmental liabilities than those from companies that are publicly traded. These findings suggest that encouraging positive attitudes toward environmental accruals and disclosures, enhancing the behavioral control of financial executives over the accrual decision, and heightening their moral obligation to disclosure these liabilities may lead to better accounting treatment and transparency of environmental matters.

Online platforms are providing diversified and personalized services with user information. Users should decide if they should give up parts of information for convenience, with their information being at the risk of being illegally collected, leaked, spread and misused. This study aims to explore the main factors influencing users' online information disclosure intention from the perspectives of privacy, technology acceptance and trust, and the authors extend previous research with two moderators.

Based on 48 independent empirical studies, this paper conducted a meta-analysis to synthesize existing results from collected individual studies. This meta-analysis explored the main factors influencing users' online information disclosure intention from the perspectives of privacy, technology acceptance and trust.

The meta-analysis results based on 48 independent studies revealed that perceived benefit, trust, subjective norm and perceived behavioral control have significant positive effects, while perceived privacy risk and privacy concern have significant negative effects. Moreover, cultural background and platform type moderate the relationship between antecedents and online information disclosure intention.

This paper explored the moderating effects of an individual factor and a platform factor on users' online information disclosure intention. The moderating effect of cultural differences is examined with Hofstede's dimensions, and the moderating role of the purpose of online information disclosure is examined with platform type. This study extends online information disclosure literature with a multi-perspective meta-analysis and provides guidelines for practitioners.

Opinion leaders are increasingly important as a source of information, with consumers judging them to be more credible than other media and more influential than other consumers. Thus, companies have an interest in engaging opinion leaders to post about products and brands, and the authors analyse different incentives for encouraging them to spread the word on social media (via electronic word-of-mouth [e-WoM]).

A 2 × 3 between-subjects experimental design was developed in which 359 technological opinion leaders (bloggers) participated. The authors manipulated the monetary incentive (money vs no money) and non-monetary incentives (information only vs return product vs keep product) offered in exchange for a brand post.

Various techniques for approaching opinion leaders are effective, but to differing degrees. Providing a product free of charge increases the likelihood that opinion leaders will post about it, and the highest intention to post is observed when they are allowed to keep the product. In contrast, giving money to opinion leaders could have an indirect negative impact on their intention to post through the expected negative reaction of followers.

It remains unclear how opinion leaders can best be encouraged to spread e-WoM, as incentives used for consumers may work differently for opinion leaders, who have followers that they want to maintain. The main contribution of this paper lies in its explanation of why opinion leaders react differently to monetary versus non-monetary incentives.

Mobile Applications (App) privacy has become a prominent social problem. Compared with privacy concerns, this study examines a relatively novel concept of privacy fatigue and explores its effect on the users’ intention to disclose their personal information via mobile Apps. In addition, the personality traits are proposed as antecedents that will induce the personal perception of privacy fatigue and privacy concerns differently.

Data were collected from 426 respondents. Structure equation modeling was used to test the hypotheses.

The findings describe that App users’ intention toward personal information disclosure is determined by privacy fatigue and privacy concerns, but the former has a greater impact. With minor exceptions, the two factors are also influenced by different personality traits. Specifically, neuroticism has positive effects on privacy fatigue, but agreeableness and extraversion have presented the opposite results on the two variables.

This research is very scarce to examine the joint effects of privacy fatigue, privacy concerns and personality traits on App users’ disclosing intention. In doing so, these results will be of benefit to App providers and platform managers and can be the basis for a variety of follow-up studies.

While previous research just focuses on privacy concerns, this study explores the critical roles of privacy fatigue and opens up a new avenue of emotion-attitude analysis that can further increase the specificity and richness of users’ privacy research. Additionally, implications for personality traits as antecedents in the impact of App users’ privacy emotions and attitudes are discussed.

With the worsening of corporate fraud and consequential loss, the growing importance of truthful disclosure is globally advocated. This study aims to examine corporate governance’s role in accountants’ intention to disclose fraudulent practices honestly. At the same time, this study examines intergender differences concerning the formation of the disclosure intention.

Based on the theory of planned behavior (TPB), data from 256 accountants working in China have been collected via an online survey. This data is subsequently analyzed with the partial least square (PLS) structural equation modeling method.

The results revealed that integrity and corporate governance significantly positively affect employees’ attitudes, subjective norms and perceived behavioral control toward disclosure intention. At the same time, it shows that only subjective norm and perceived behavioral control established a significant positive relationship with disclosure intention. It also shows that males display higher attitudes and perceived behavioral control in developing the intention.

This study helps understand accountants’ disclosure intention of fraud practices, especially during shock events such as the COVID-19 pandemic. To the best of the authors’ knowledge, this study is the first to extend the TPB incorporating corporate governance and integrity as antecedents to disclosure intention. At the same time, this study contributes to the existing literature by being the first attempt to investigate intergender differences. Finally, it advances the body of knowledge on employees’ behavior and contributes methodologically by introducing the PLS approach.

Digital natives have become significant users of social network sites (SNSs); therefore, their disclosed personal information can be misused by SNS providers and/or other users. The purpose of this paper is to understand how digital natives make their self-disclosure decisions on SNSs, as well as whether the concept of culture can still be relevant to digital natives.

The hypotheses were tested with survey data collected from the USA and China.

The results show that trust in SNSs and trust in SNS users are positively related to social rewards. Social rewards are positively related to intention to self-disclose, while privacy risk is positively related to privacy concerns. Further, culture significantly moderates the relationship between trust and social rewards.

The study clarifies the effects of different types of trust on privacy in the context of SNSs. Further, the study shows the effects of culture when digital natives make self-disclosure decisions.

SNS providers also need to focus on different types of trust when operating in different cultural contexts. Further, SNS providers expanding their markets should emphasize social rewards to increase the likelihood of self-disclosure.

The results show that while culture can still be helpful to explain digital natives’ trust beliefs, digital natives have started to converge regarding their perceptions about privacy concerns and self-disclosure.

Considering the limited understanding of determinants influencing the adoption of smart mobile tourism app (SMTA) featuring augmented reality (AR) and big data analytics (BDA), privacy concern (PC) and the risk of privacy information disclosure (PI) have threatened SMTA adoption. This study aims to propose an expanded consumer acceptance and use of information technology (UTAUT2) model by including new contextual components, integrated with privacy calculus theory (PCT) model to examine the determinants influencing behavioural intention (BI) to use SMTA.

Personal innovativeness (IN) and privacy information disclosure (PI) are incorporated in UTAUT2 model to determine its effect on SMTA featuring AR and BDA technologies from smart perspective. Both privacy concern (PC) and privacy risk (PR) derived from PCT model are also included to determine its influences on an individual's willingness to disclose privacy information for better-personalised services. We collected responses from 392 targeted participants, resulting in a strong response rate of 84.66%. These responses were analysed statistically using structural equation modeling in both SPSS 22.0 and SmartPLS 3.0.

Findings showed that personal innovativeness (IN), habit (HT) and performance expectancy (PE) significantly affect behavioural intention (BI) while privacy concern (PC) significantly affect privacy information disclosure (PI) to use SMTA. In contrast, effort expectancy (EE), hedonic motivation (HM) and privacy information disclosure (PI) had no significant effects on behavioural intention (BI) while privacy risk (PR) had no significant effects on privacy information disclosure (PI) to use SMTA.

The study findings help tourism practitioners in better comprehending recent trends of SMTA adoption for establishing targeted marketing strategies on apps to improve service quality. In addition, it enables app development companies acquire app users’ preferences to enhance their app development for leading app usage.

Based on communication privacy management (CPM) theory, this study aimed to explore how gender and age criteria, motivational criterion (locatability), benefit-risk ratio criteria (perceived benefits of privacy information disclosure and privacy concerns), contextual criteria (privacy experience) and boundary coordination and turbulence (perceived effectiveness of privacy policy) interact and combine in leading to voice assistant (VA) users' intention to reveal or conceal their privacy information.

A questionnaire was designed and distributed to car drivers who have intelligent VA use experience while driving. A total of 230 valid responses were collected. The fuzzy-set qualitative comparative analysis (fsQCA) approach was used to analyse the data.

Via configuration analysis with fsQCA, five equivalent configurations leading to the high intention of disclosing privacy information, and one configuration leading to the intention of concealing privacy information were identified. Four theoretical configurational propositions were proposed. Moreover, the theoretical and practical implications of the findings are discussed.

This study offers some insightful implications in the field of private information communication in artificial intelligence applications as well as practical implications for intelligent VA application design. The findings provide empirical evidence of privacy communication management in the context of smart VA usage.

The purpose of this paper is to examine the impacts of companies’ voluntary adoption of the General Data Protection Regulation (GDPR) as well as the readability of privacy statements on US customers’ intention to disclose information and their trust in a company.

Building on the construal level theory and psychological distance, the authors conduct a 2 × 2 + 2 between-participants experiment with 255 participants.

The findings show that a company’s voluntary adoption of the GDPR has positive effects on customers’ intention to disclose information to and their trust in that company. In addition, the effects of GDPR adoption are stronger when the adopting company’s privacy statements possess a higher level of readability.

The authors believe this study poses policy implications for the outcomes of GDPR adoption and the recent debate on both a stricter data breach and privacy regulation.

The COVID-19 pandemic represents a unique challenge for public health worldwide. In this context, smartphone-based tracking apps play an important role in controlling transmission. However, privacy concerns may compromise the population’s willingness to adopt this mobile health (mHealth) technology. Based on the privacy calculus theory, this study aims to examine what factors drive or hinder adoption and disclosure, considering the moderating role of age and health status.

A cross-sectional survey was conducted in a European country hit by the pandemic that has recently launched a COVID-19 contact-tracing app. Data from 504 potential users was analyzed through partial least squares structural equation modeling.

Results indicate that perceived benefits and privacy concerns impact adoption and disclosure and confirm the existence of a privacy paradox. However, for young and healthy users, only benefits have a significant effect. Moreover, older people value more personal than societal benefits while for respondents with a chronical disease privacy concerns outweigh personal benefits.

The study contributes to consumer privacy research and to the mHealth literature, where privacy issues have been rarely explored, particularly regarding COVID-19 contact-tracing apps. The study re-examines the privacy calculus by incorporating societal benefits and moving from a traditional “self-focus” approach to an “other-focus” perspective. This study further adds to prior research by examining the moderating role of age and health condition, two COVID-19 risk factors. This study thus offers critical insights for governments and health organizations aiming to use these tools to reduce COVID-19 transmission rates.