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Internet fraud is an epidemic that costs US$7.1 billion as of 2007. The advent of the internet and proliferation of its use makes it an attractive medium for communicating the fraud, particularly through the use of e‐mail. This paper aims to explain how victims of online fraud can be influenced by judgmental heuristics and cognition when they make nonnormative or sub‐optimal decisions.

The paper will analyse the content of 14 recent fraud e‐mails to explain how victims of online fraud can be influenced from a psychological perspective, using theories of bounded rationality, judgmental heuristics and cognition.

The paper suggests that e‐mail fraudsters, whether intentionally or not, employ specific methods that correspond closely to how the human mind works within a context of bounded rationality. These methods have a propensity to exploit psychological blind spots in victims caused by selective perception and post‐decisional dissonance, as well as sub‐optimal or nonnormative responses in automatic behaviour due to the common use of heuristics (for example, representativeness, availability and affect) when making decisions in complex task environments.

Considering the current and widespread problem of online fraud, this paper is expected to inform and prepare internet users against such deception by offering a better understanding of how fraudsters can psychologically influence the way victims and potential victims make their decisions.

Advance fee fraud on the internet is a current epidemic that rakes in hundreds of millions of dollars per year. The advent of the internet and proliferation of its use in the 1990s makes it an attractive medium for communicating the fraud, enabling a worldwide reach. This paper aims to explain how advance fee fraud operates, to examine various cases of recent advance fee‐fraud e‐mails, and to identify methods employed to manipulate victims into compliance based on theory in human behaviour and persuasion.

This study uses six cases of advance fee fraud received via e‐mail by the author between August 2006 and January 2007. The content of these e‐mails was analysed in detail to identify the methods employed to manipulate the behaviour of victims.

Interpretive findings suggest that advance fee fraudsters employ specific methods that exploit the bounded rationality and automatic behaviour of victims. Methods include assertion of authority and expert power, mimicking and referencing persons/organisations, providing partial proof/legitimacy, reasoning, reciprocation, creating urgency, and implying scarcity.

While there is readily available information on advance fee fraud on the internet, especially in the web sites of anti‐fraud organisations, this study suggests a need to inform internet users of the methods employed by advance fee fraudsters.

Considering the current and widespread problem of advance fee‐fraud e‐mails, the information of this paper is important for internet users to improve their capability in identifying fraudulent schemes and avoiding them.

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

This paper aims to investigate whether values enactment could be increased through frame-of-reference (FOR) training configured around values prototyping and behavioural domain training for managers within an Australian public sector organisation.

Employees from an Australian public sector organisation were studied to ascertain the effect of values training and development via a three-way longitudinal design with a control group.

The findings indicate that FOR training can increase employee values enactment clarity and, thereby, have a positive impact upon organisational values enactment.

The application of FOR training constitutes a new approach to supporting the development of employee values clarity, which, in turn, can support the achievement of organisational values enactment. Through FOR training, employees can learn to apply organisational values in their decision-making and other behaviours irrespective of whether they are highly congruent with their personal values.

Empirical research into values management is limited and there is a lack of consensus to what is needed to create a values-driven organisation. The article shows that FOR training can be a beneficial component of a broader human resource strategy aimed at increasing organisational values enactment. With reference to the resource-based view of the firm, it is argued that values enactment constitutes a distinctive capability that may confer sustained organisational advantage.

The purpose of this paper is to study job attitudes between unionized and non-unionized employees in Australia as recent research on attitudes among unionized employees has centred on topics such as attitudes towards unionization and involvement, but not on work-related attitudes.

This study uses a data set of over 5,000 responses from the Australia at Work survey. Ten attitudinal survey questions adapted from the Australian Workplace Industrial Relations Survey and the Australian Survey of Social Attitudes were used to compare work-related attitudinal differences between unionized and non-unionized employees.

Findings show that unionized employees perceive less manager–employee consultation, health and safety, dispensability, time flexibility, workload flexibility, managerial trust, fair treatment and pay equity.

Not much is known about the attitudinal differences between unionized and non-unionized employees, given the paucity of research on unionist job attitudes. Recent research in this area has centred on employee attitudes towards unionization and involvement as opposed to studying work-related attitudes. The findings can help the management predict behavioural responses between unionized and non-unionized employees for improved decision making.

This paper aims to present recently published resources on information literacy and library instruction through an extensive annotated bibliography of publications covering all library types.

This paper annotates English-language periodical articles, monographs, dissertations and other materials on library instruction and information literacy published in 2017 in over 200 journals, magazines, books and other sources.

The paper provides a brief description for all 590 sources.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

The purpose of this study is to explain demographic influences on employee trust towards managers.

Drawing upon a data set of over 5,000 responses from the Australian workforce, this paper examines demographic influences on employee trust in their managers.

The findings show that demographic influences have an effect on employee trust towards managers. Employees who are male, older, public sector, permanent, longer tenured and unionised were found to be less likely to trust managers.

Relevant to human resource practice, the findings offer potential for the development of trust by identifying employees who are less likely to trust managers. The expected outcome is that such employees can be selected for programmes and practices aimed at improving trust, such as increased managerial contact, consultation and support.

There has been a general decline of employee trust in managers over the past two decades. Research on the antecedents of trust has been reported to lag behind theory, with a paucity of research relating to demographic influences on employee trust towards managers. This study fills this research gap and offers potential for the targeted development of trust towards managers among employees.

Many factors influence entrepreneurs, some of which influence the level of innovation (i.e. innovative or imitative) of new products or services pursued. The purpose of this paper is to explore the impact of the psychological motivations of the entrepreneurs and their institutional setting on the innovativeness of the new venture they pursue. Through this exploration, we can gain a better understanding of how innovative new ventures still occur in varying institutional environments.

In order to deliver the authors’ propositions as they pertain to innovation, the authors review the literature on entrepreneurs’ default regulatory focus (i.e. promotion or prevention seeking) and the strength of the institutions in which they are operating.

The authors theorize that promotion focus enhances innovativeness of ventures while prevention focus enhances imitativeness of ventures. The authors also provide a conceptual framework for the interplay among institutions and regulatory focus and provide a typology for how these varying combinations impact innovativeness or imitativeness of venture type.

In this study, the authors discuss and unpack the entrepreneurial mindset in order to bridge gaps between institutions and cognitive motivations of entrepreneurs as they pertain to innovativeness of venture type. By synthesizing several areas of research, the authors shed light on entrepreneurs’ innovativeness by proposing how these factors work together in determining whether an entrepreneur’s venture is more or less innovative based on regulatory disposition and in different institutional settings.