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This study aims to develop and validate a scale for measuring online fashion brand recognition (OFBR).

Given the existing literature on brand, multiple stages of studies were conducted as a part of the scale development process. The OFBR scale was validated by a step-by-step process following the scale validation methodology suggested in the specialised literature.

The results demonstrate the 25 items of five unique factors that form the OFBR construct and confirm the strong validity of the construct. This finding suggests that the five-dimensional approach (online brand familiarity, online visual simplicity, online aesthetic attraction, online brand emotion and online social reputation) plays important role to form OFBR.

A valid and reliable OFBR scale provides a foundation for broadening the understanding on the important constructs that form OFBR, which is essential for online fashion retailing. Knowledge of the crucial antecedents that influence consumers towards online fashion products can enhance marketers’ capability to position their brands towards their target markets.

The relevance of this study lies in validating the scale for measuring OFBR for the first time in the literature on online fashion brand.

Este estudio tiene como objetivo desarrollar y validar una escala para medir el reconocimiento de marcas de moda online (OFBR).

Partiendo de la literatura de marca, se llevaron a cabo múltiples estudios como parte del proceso de desarrollo de la escala. La escala OFBR fue validada en un proceso de diversas etapas siguiendo la metodología de validación de escalas sugerida en la literatura especializada.

Los resultados demuestran los veinticinco ítems de cinco factores únicos que forman el constructo OFBR y confirman la validez del constructo. Este hallazgo sugiere que el enfoque de cinco dimensiones (familiaridad con la marca online, simplicidad visual online, atracción estética online, emoción de la marca online y reputación social online) juega un papel importante en la formación de la OFBR.

Una escala OFBR válida y fiable proporciona una base para ampliar la comprensión de los constructos importantes que forman OFBR, lo cual es esencial para la venta de moda online. Conocer los antecedentes que condicionan al consumidor al comprar productos de moda online puede mejorar la capacidad del vendedor para posicionar su marca en el mercado objetivo.

El interés de este estudio radica en la validación de la escala para medir la OFBR por primera vez en la literatura sobre la marca de moda online.

Artículo de investigación

Today, customers’ perceived value does not only depend on the products, but also on the services provided by a firm. In e-commerce, it is important to shift the focus beyond the product and discuss the value of personalized services in the context of e-commerce fulfillment. Therefore, the purpose of this paper is twofold: to develop a conceptual framework proposing satisfaction through personalized services as a middle-range theory; and to suggest foundational premises supporting the theoretical framework, which in turn shape middle-range theory within the context of apparel e-commerce fulfillment.

In this theory-driven paper, the authors apply the scientific circle of enquiry, as it demonstrates the role of theorizing with the help of middle-range theory and empirical evidence and as such provides a methodological scaffolding that connects theory formulation and verification. The authors synthesize literature related to customer perceived value (CPV) and satisfaction, followed by abduction focusing on understanding the empirical domain as it occurred in practice from company cases. The presented case studies are based on semi-structured interviews with three Swedish online retailers within the apparel industry. The theory-driven analysis results in suggestions of foundational premises.

Based on the theoretical foundations and empirical generalizations, three propositions are suggested. The premises regarding satisfaction through personalized service applied in the domain of apparel e-commerce fulfillment are: to ensure customer satisfaction requires a value co-creation perspective using data during the pre-purchase phase; to ensure customer satisfaction and retention require added-value perspective during the post-purchase phase of the shopping journey; and to ensure satisfaction and convenience require an added-value perspective at the last mile.

The apparel firms lose a substantial amount of revenue because of poor online customer satisfaction, leading to e-commerce not reaching its full potential. To enhance customer value, online retailers need to find a resort in advanced technologies and analytics to address customer satisfaction, and it is suggested that retailers shift their focus beyond the products and find ways to improve personalized service offerings to gain market advantage, improve fulfillment, drive sales and increase CPV.

To consider personalized services as a source for improving e-commerce fulfillment and CPV, the main contribution of this study is conceptual as it presents a theoretical model developed from general theory, middle-range theory and verified with empirical claims.

This paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers.

The study empirically examines a sample of large banks that are included in the S&P Composite 1500.

The paper reports significantly lower audit fees and a higher proportion of non-audit fees to total fees when the audit committee chair is an alumnus of the incumbent audit firm. Moreover, additional analysis reveals that these findings are stronger for banks with more earnings management.

Overall, the findings indicate that audit firms might consider banks using their alumni as audit committee chairs to be less risky or easier to audit, thus requiring relatively less effort from the auditors. The reduced effort required to audit clients with audit firm alumni on their audit committees then has the effect of reducing the audit fees charged. Alternatively, their auditing experience and cognitive proximity might influence the assessment of the need for auditing or the ability to negotiate lower audit fees on the part of audit firm alumni.

This paper provides empirical evidence of the association between audit firm alumni in influential positions on an audit committee and fees paid to those audit firms in the banking industry. The findings contribute to the literature by suggesting that banks with affiliated former auditors chairing their audit committees not only have significantly lower audit fees but also a higher proportion is spent on non-audit services.

Research on the intersection of start-ups and digital transformation is still in its infancy, but it is gathering speed and has entered a period of ferment that may lead to discoveries and deeper understandings. From a purely descriptive standpoint, the topic has only recently entered an exponential development phase. This study aims to provide an overview of the digital transformation in start-ups.

The research only looked into account papers that mentioned the ((“Digital transformation”) AND (“Startups”) OR (“Entrepreneurship”) OR (“Entrepreneur”)) for the title, abstract and keywords. The R programming language's Biblioshiny package was considered for thoroughly examining the papers.

This study evaluated the overview of digital transformation in start-ups between 2016−2022 using the articles from the Dimension database. The study of digital transformation is increasingly popular, but there needs to be more research focused specifically on the digital transformation of start-up companies. While the overall trend shows a rise in the interest and investigation of digital transformation, the number of studies explicitly addressing start-up digital transformation still needs to be higher. The highest publication and citation related to digital transformation is of Andreja Pucihar. The findings also show that the Sustainability journal has the highest network with other citations. Also, it has been found that the focus on digital transformation addresses the need for more research based on various theoretical perspectives. Based on the prominence percentile, the top three future research topics that can be explored are Product Innovation; Sustainability; Frugality, Digital Transformation; Strategic Alignment, and Cybersecurity; Strategies; Digital Transformation.

The current study may serve as a general guideline for future investigation into this topic.

Regarding the practical ramifications, this study’s findings can help entrepreneurs prepare to launch a business or are already doing so. This study’s results provide a comprehensive framework of success variables that must be considered to improve the venture's performance.

This study’s originality is from presenting a structured and in-depth literature review that describes the current state of the art for digital transformation in start-ups. A complete analysis of the data gathered on its digital transformation in start-ups is offered to establish that it is sustainable.

This paper examines the moderating effect of environmental capability development on the relationship between supply chain integration and both environmental and financial performance.

The authors use empirical data collected from three diverse sources in the horticultural marketing sector. A total of 97 responses were used. An ordered logit analysis and ordinary least squares (OLS) regression were employed to test the hypotheses.

The results confirm that firm environmental capability development enhances the effects of supply chain integration on firm environmental performance. Additionally, supplier integration and environmental capabilities may be considered firm strategic capabilities that are positively related to financial performance. Thus, public policies should encourage the development of firms' individual environmental capabilities and supply chain integration to improve environmental sustainability.

This study recognizes the importance of environmental capability development as a strategic objective and its fundamental role as a complementary capability with supply chain integration. This paper contributes by empirically analyzing how firms along the supply chain can promote environmental sustainability through the development of environmental and integration capabilities.

This paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the Malaysian government on risk management practices.

The sample of this study was based on 257 firm-year observations during the 2012–2017 period. This study employed panel-least square regressions with period fixed effects.

This study found a significant association between risk management activities in the disclosure and potential fraudulent financial reporting. Nevertheless, this study found there is insignificant effect of the risk-management committee in reducing potential of fraudulent financial reporting.

This study is a pioneer research that relates firms’ risk management practices with potential fraudulent financial reporting measured by F-score. Thus, this study provides an insight to regulators on the extent of risk-management practices in deterring potential fraudulent financial reporting which can be used as an input for greater enforcement of risk-management regulations.