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The purpose of this paper is to develop the case for studying non-interaction in networks, particularly instances of intentional avoidance of interaction.

The paper is based on the analysis of instances of interaction avoidance across four case studies in medical technology development, food product development, food distribution network change, and regional innovation in construction.

Some answers are provided to the questions of why and how actors may seek to avoid interaction. Five modes of interaction avoidance are identified and outlined. Within these modes, interaction avoidance took place in order to protect knowledge, enforce progress, economise in business networks, avoid wasting resources, and maintain opportunities respectively. This list is not seen to be exhaustive of the theme, and further studies are encouraged.

Few inter-organisational network studies have dealt explicitly with interaction avoidance or non-interaction.

The purpose of this paper is to investigate the effect of ownership structure arising from China’s unique privatization process on listed firms’ tunneling activities and their interaction with tax avoidance.

Using hand-collected data on the incompletely restructured state-owned listed firms and their applicable tax rate, this paper conducts a multivariate regression to test research questions. It also employs a triple differences method to examine whether the observed interaction between tax avoidance and tunneling is mitigated for well-governed firms.

It documents that controlling shareholders’ tunneling increases as the percentage of shares owned by state-owned enterprises (SOEs) increases. Evidence also shows that the magnitude of tunneling increases when SOEs controlled by the central government engage in more tax avoidance, suggesting that these firms use tax avoidance to facilitate wealth expropriation.

These findings advance the understanding of the tunneling incentive behind the tax avoidance behavior for a subset of Chinese SOEs and have implications for emerging capital markets that are characterized by concentrated government ownership and weak corporate governance.

This paper is the first paper to investigate the effect of the incomplete privatization process on tunneling and the interaction between tunneling and tax avoidance activities. It extends prior studies by investigating the incentives behind SOEs’ tax avoidance from the perspective of an agency problem and documenting that good corporate governance plays an important role in deterring the diversionary tax avoidance.

The purpose of this study was to investigate the goal commitment and satisfaction of participants from two different cultures when given a compliance goal versus no goal. Using a sample of 104 Mexican and U.S. participants, we found significant differences in uncertainty avoidance but not power distance between the participants of the two cultures. In addition, uncertainty avoidance had a significant effect on both goal commitment and satisfaction regardless of the goal condition. Finally, there was a significant goal by country interaction, which shows that Mexican participants, rather than U.S. participants, were more committed and marginally more satisfied with a compliance goal than no goal. Despite differences between the cultures in uncertainty avoidance and a direct effect of uncertainty avoidance on individual reactions to goals, the interaction was not explained by uncertainty avoidance.

The purpose of this paper is to investigate the impact of national culture on organizations’ use of selection practices, specifically to investigate the impact of in-group collectivism, uncertainty avoidance and power distance on interview panels, one-on-one interviews, applications forms, references, ability, technical and psychometric tests.

This study uses survey data from the 2008–2010 CRANET database. It uses OLS regression analysis to test the impact of national culture on organizations’ use of selection practices.

In-group collectivism increases the use of panel interviews and technical tests, and decreases the use of one-on-one interviews and application forms. Uncertainty avoidance increases the use of panel interviews and technical tests, and a decrease in one-on-one interviews, applications ability, and psychometric tests. Power distance leads to an increase in one-on-one interviews, applications and ability tests, and a decrease in panel interviews, psychometric tests and references.

This paper investigates the use of the impact of national culture on selection practices. Specifically, it looks at the use of a large number of selection practices panel interviews, one-on-one interviews, applications and references, and several different tests, ability, technical and psychometric.

This paper aims to investigate the influence of individual customer characteristics on frontline employees’ (FLEs) customer need knowledge (CNK), a construct that objectively measures FLEs’ ability to accurately identify a given customer’s hierarchy of needs.

The study uses hierarchical data involving the customer and bank advisor levels in the banking sector of three European countries. The matched sample consisted of 1,166 customers and 332 employees. To account for the nested structure of the data, the study used hierarchical linear modeling (HLM) using HLM software.

The results show that customers’ financial experience and risk aversion positively influence CNK and customer-perceived responsibility for the service outcome negatively impacts CNK. The results further show the impact of individual customer cultural values on CNK, which can be influenced by customer-oriented employee training. Cross-level interaction effects indicate that training measures can reverse negative influences of customers’ high power distance and uncertainty avoidance on CNK, whereas for customers characterized by high long-term orientations, training measures can backfire.

This study contributes to research on the antecedents of FLEs’ CNK by examining the currently overlooked influence of individual customer characteristics that are pertinent to the employee–customer interaction process. The study reveals customer characteristics as a new area of antecedents influencing FLEs’ accurate perceptions of customer needs.

This study aims to examine the impact of consumers’ individual differences on their reactions to brand failure.

Three studies (one qualitative, one survey and one experiment) were conducted. Study 1 aimed to understand consumers’ thoughts at the time of brand failure. Studies 2 and 3 investigated the impact of regulatory focus and its interaction with consumers’ attachment style on their reactions to brand failure.

This research establishes that consumers demonstrate different types of behaviors at the time of brand failure. Specifically, those with a promotion focus display less negative (revenge and brand avoidance) and more positive (trust and loyalty) behavior than those with a prevention focus. Furthermore, this research shows an interaction between consumers’ attachment style and regulatory focus. The impact of regulatory focus holds only for secure consumers; for fearful consumers, regulatory focus does not change their behavior.

The study reveals the impact of regulatory focus and attachment styles on consumer behavior at the time of brand failure. Future research might examine the impact of these factors over time, rather than only at the time of the incident.

Marketers should be aware of the impact of attachment style and regulatory focus after a brand failure. This knowledge will enable them to customize their communication tools to trigger their desired condition. This research also emphasizes the role of customer service at the time of crisis.

This research is the first to investigate the impact of regulatory focus and attachment style on consumers’ reactions to brand failure.

This paper aims to examine the relationship between corporate social responsibility (CSR) and tax avoidance as well as how CSR and country-level governance interplay in affecting tax avoidance in an international setting.

This paper is an empirical work using listed companies from 35 countries and relying on several proxies for corporate tax avoidance activities including the difference between the statutory tax rate and the annual effective tax rate, the book-tax difference and the residual book-tax difference.

This study finds strong evidence that CSR is positively related to tax avoidance. It also finds that in countries with weak country-level governance, firms with higher CSR scores engage in less tax avoidance, implying that CSR and country-level governance are substitutes.

This paper is the first study that examines the relationship between CSR and tax avoidance in an international setting with different legal and institutional environment.

The purpose of this paper is to empirically examine how women in board represent moderates the relationship between audit quality and corporate tax avoidance.

The study is based on a sample consisting of 270 UK firms over the 2005–2017 period. This study is motivated by moderating regression analysis.

The results show that audit quality influences the corporate tax avoidance. Audit quality measured by two proxies audit specialization and audit fees has a negative effect on corporate tax avoidance. Board gender diversity “BGD” moderates the relationship between audit quality and tax avoidance. The impact of the BGD level increases as the presence of woman in the board escalated from 40 to 60 percent but, then, weakens at 10 percent level.

The findings may be of interest to the academic researchers, practitioners and regulators who are interested in discovering relation between audit quality and tax avoidance with the presence of woman in the board. This study should be of interest to tax policymakers concerned about declining corporate tax revenues.

This paper extends the existing literature by examining the moderating effect of BGD on the relation between audit quality and corporate tax avoidance using the sensitivity analysis.

Responding to findings of psychological discomfort impeding interracial/interethnic attitude and skill development, the purpose of this paper is to investigate group-level factors as possible antecedents to individuals’ comfort in interracial/interethnic interactions. Among individuals experiencing diversity during a key developmental stage in life, college students, the study inquires whether group practices that foster a sense of belonging and inclusion among all members differentiate comfortable from uncomfortable interracial/interethnic interactions. As part of the analysis, the construct interracial/interethnic comfort is developed and tested as a measure of interactions that are experienced with ease and confidence.

Scale development methods and structural equation modeling were used to analyze survey data from 360 members of a voluntary service organization at 50 US colleges.

The structural equation analyses indicate that the group practices – shared superordinate purpose, a welcoming climate for diverse members, and practices for structuring interactions among all group members – have significant and important effects on interracial/interethnic comfort, which was found to be a reliable construct. The relationship between each of the group practices and individuals’ interracial/interethnic comfort was either totally or partially mediated by the individuals’ sense of belonging, a strong form of inclusion.

The results indicate group practices that possess the capacity to contribute to students’ interracial/interethnic attitude and skill development by creating solidarity and comfort in their interactions with diverse others. Institutions can make efforts to further individuals’ cultural development by stimulating the use of these practices in campus groups.

This study identifies concepts for understanding and addressing the known, problematic phenomenon of psychological discomfort in settings of diversity. These constructs offer new directions for research on diversity climate by focussing on relational practices at the group level that can move diversity beyond numerical representation to strong inclusion and close relationships.

The purpose of this research is twofold: (1) to identify and understand consumer motivations to use interactive technologies in stores through the lens of the uses and gratifications (UGT) approach and (2) to understand how these gratifications differ between different interactive technologies (interactive kiosks and self-checkouts).

This research presents a dual qualitative study based on 32 in-depth interviews with 20 consumers, eight salespersons and four phygital experts.

The data analysis identified three specific gratifications sought in using interactive kiosks (information-seeking, hedonic and social interaction) and two gratifications common to both interactive kiosks and self-checkouts (control and time-saving).

From a media perspective (UGT), this research provides a deeper understanding of gratifications sought in using interactive technologies in a phygital store. It also contributes significantly to previous research by highlighting that gratifications differ between different technology types.