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The current research delves into how different cues in messages (such as argument quality, usefulness and informativeness) and cues related to the source (such as credibility and expertise) contribute to the perceived credibility of electronic word-of-mouth (eWOM). The investigation also explores whether source cues influence the overall impact of message cues.

This study synthesizes findings from 100 previous empirical works through the application of meta-analysis.

The outcomes affirm the presence of both systematic and heuristic processing, the additive effects of both message and source cues and the bias effects of source cues. Moreover, the study identifies a connection between eWOM credibility and behavioral intention. Expanding on this, the research discovers that users’ tendency to avoid uncertainty moderates the impact of message and source cues on their judgment of eWoM credibility.

The research contributes to the eWOM literature by providing a heuristic-systematic model of eWoM credibility judgments. It provides new insights for online sellers, who can benefit from eWoM by fostering potential buyers' behavioral intention to purchase.

Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly important in developing countries where fraudulent practices are more prevalent due to the lack of strict regulations and oversight. This study investigates whether enhanced audit quality has an impact on reducing financial statement fraud. The primary aim is to recognize whether a higher level of audit quality relates with a decrease in fraudulent activities in Indonesia, which is one such country that has not yet adopted IFRS.

This study investigates the effect of audit quality, as measured by audit tenure, audit fee, and audit size, on the dependent variable of financial statement fraud, as indicated by Dechow F-value. The sample for this study comprises 951 observations from 2015 to 2020, and the research design utilizes a panel data approach. To test the main hypothesis, OLS, and GMM estimation techniques are employed.

The analyses reveal a negative relationship between audit tenure and financial statement fraud. This suggests that shorter audit tenure may be associated with an increased risk of financial statement fraud. This heightened risk could stem from auditors having limited time to thoroughly understand the company's operations and internal controls, potentially making it more challenging to detect and prevent fraudulent activities perpetrated by the client. Conversely, a positive relationship is identified between audit fees and financial statement fraud, suggesting that companies paying higher fees may be engaging auditors less adept at detecting fraudulent activities. Furthermore, a negative relationship is observed between Big-5 and financial statement fraud, which may be due to the greater resources, expertise, quality control, scrutiny, reputation, and ethical conduct of Big-5 audit companies.

This study only focused on listed companies in Indonesia, therefore, caution should be exercised when generalizing the findings to other developing and Muslim countries such as Malaysia. The findings may differ due to the adoption of IFRS in Malaysia. As such, it is important for future studies to include Malaysia as a sample and compare the results with those of Indonesia. This comparison would demonstrate the impact of IFRS adoption on the relationship between audit quality and financial statement fraud and provide insights for policy makers in Indonesia.

The findings of this study have important implications for developing countries that have been shown to be more susceptible to fraud than developed countries. This study contributes to the existing research on the role of audit quality in reducing financial statement fraud and emphasizes the need for auditors and accountants to take a proactive approach in detecting and investigating financial fraud.

This study is a new study because it investigates the relationship between audit quality and financial statement fraud in Indonesia, a developing Muslim country that has not yet adopted International Financial Reporting Standards (IFRS). The study provides valuable evidence on the unique factors that influence fraud in Indonesia and fills a gap in the literature as previous studies on this topic have largely focused on developed countries. Additionally, the study recommends that policymakers in Indonesia consider implementing IFRS to improve the reliability of financial reporting and strengthen the effectiveness of the auditing process, thus reducing the incidence of fraud.

This study aims to examine the sequential effects of work–personal conflict (WPC) and work environment (WE) on turnover intention (TI) with a focus on generational differences in the restaurant context.

To test the two-model approach, this study uses a moderated mediation analysis based on developed scenarios for survey questionnaires completion by participants.

The results found that WE and personal–work conflict each have a unique sequential effect on TI. However, younger generations perceived external conflicts to affect their personal lives more than older generations. For older generations, external conflict affecting personal life had caused higher intentions to quit their jobs.

The study provides the unique contribution of studying the sequential effects of WPC and WE on TI. Furthermore, this study helps to fill the gap of generational research by testing generational perceptions of these relationships.

This study aims to examine the effects of agency cost on auditor choice. This paper also deals with the moderating role of the board’s financial expertise (Bfe) and the status of the internal control (Intecon) system on the relationship between agency cost and auditor selection.

This study’s sample consists of 1,040 firm-year observations of Iranian nonfinancial companies listed on the Tehran Stock Exchange from 2012 to 2019. The information required for this research is mainly extracted from Comprehensive Database of All Listed Companies (in Iran Stock Exchange). Data from 130 companies were obtained during the research period. This study used logistic regression to test the hypotheses.

The findings indicate that companies with higher agency costs choose the auditor from lower classes. As the proportion of financial expert members on the board increases, the intensity of this relationship will be reduced. Companies with higher agency costs choose the auditor from the lower classes, but the higher the ratio of financial expert board members, the more these companies will choose high-quality auditors. However, findings showed that the status of the Intecon system has no moderating effect on the relationship between agency costs and auditor selection.

The results of this study can expand the existing literature on the relationship between auditor selection and agency costs and the factors affecting this relationship, especially the Bfe and Intecon. This research has significant suggestions for regulators, stakeholders, shareholders and analysts in emerging economies that may encounter similar contextual implications.

This study aims to develop a robust theoretical framework to explain the impact of hotels’ green brand authenticity on guests’ perceptions of well-being, customer engagement and approach behaviors toward green brands.

In this study, the authors examined the effect of green brand authenticity on perceptions of well-being, customer engagement and approach behaviors toward green brands. For the quantitative empirical analysis, 352 samples were used. Green brand authenticity integrates quality commitment, heritage, uniqueness and symbolism as high-dimensional factors.

The study conceptualizes green brand authenticity as a multi-dimensional phenomenon with four dimensions: quality commitment, heritage, uniqueness and symbolism. The results showed that green brand authenticity has a positive effect on hotel guests’ perceived well-being and behavioral intentions. Interestingly, environmental values did not have a statistically significant regulatory role, while green behavior in everyday life had a partial regulatory role.

This study aims to develop and empirically test a conceptual model that depicts the function of green authenticity in explaining customer responses to green brands. The results and the theoretical framework proposed in this study provide significant insights for researchers and practitioners in the hotel industry.

Further than evaluating brand authenticity generally, this study evaluates the authenticity of a brand's environmental protection efforts. As a result of the empirical analysis conducted in this study, the green brand authenticity of a hotel had a positive effect on customers’ emotional and behavioral aspects. This finding provided valuable and meaningful insights for green hotels and hotel brand-related research.

In this chapter, we examine the role that business school accreditation agencies play in influencing attitudes to gender, exploring the documentation of the Association to Advance Collegiate Schools of Business (AACSB); Association of MBAs (AMBA) and European Foundation for Management Development (EFMD) Quality Improvement System (EQUIS) to develop an understanding of their stake in promoting greater gender equality or inadvertently encouraging gender washing. These agencies are powerful stakeholders who, arguably, set the recognized global standards. We focus on the organizational rhetoric espoused by them and have found that they are using practices we have defined as genderspinning: presenting a favorable impression to stakeholders; and moving in endless circles.

The unethical use of natural resources is contributing to the increasing environmental degradation. The depleting environment poses a threat to the sustainability of present and future generations. This paper aims to investigate the impact of social media on the green purchase intention of consumers. The research adopts the theory of reciprocal determinism to integrate the variables of social media, green product knowledge, green consumption values and drive for environmental responsibility, assessing their collective impact on green purchase intention.

Data were gathered from a sample of 310 young consumers using a structured close-ended questionnaire. The proposed hypothesis was tested by employing PLS-SEM.

The study validates that social media (SM) has the ability to shape consumers' intention to choose more eco-friendly products. In addition to social media, green consumption values and the drive for environmental responsibility exert a significant influence on green purchase intention. However, green product knowledge did not have a significant impact on green purchase intention nor did mediate the relationship between social media and green purchase intention.

The existing scholarly literature indicates that researchers have employed a variety of theories as the basis for their studies aimed at predicting intentions and behaviors related to environmentally conscious purchases. To our knowledge, this is the first study to incorporate social media in the theory of reciprocal determinism. Notably, the paper represents the inaugural investigation in the context of an emerging economy to incorporate green product knowledge as a mediating variable.

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

The research aims to provide empirical evidence on the relationship between financial statement comparability (FSC) and cost of equity (COE) in an emerging market.

Specifically, this study examines the relationship between FSC and COE of Vietnamese listed firms. The research uses the System Generalized Method of Moments regression techniques for a panel data set of 454 companies for the period 2015–2022.

The authors find that firms with high comparability of financial statements have lower COE. To confirm the research findings, the authors conduct the robustness test by using different proxies for the cost of equity. Consistent results are found.

The study contributes to the overall understanding of the relationship between FSC and COE, and suggests policy implications for relevant stakeholders such as managers, regulatory bodies and investors. Especially, regarding policymakers, this study could provide more insight into how the accounting convergence process impacts the effectiveness of a firm’s capital allocation.