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This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

The purpose of this paper is to understand how supply chain actors in an Italian cashmere supply chain reacted to dependence and power use during the Covid-19 crisis and how this affected their perceptions of justice.

The research took a case study approach exploring issues of dependence, power and justice in a multi-tier luxury cashmere supply chain.

The authors found two types of dependence: Craftmanship-induced buyer dependence and Market-position-induced supplier dependence. The authors also identified four key archetypes emerging from the dynamics of dependence, power and justice during Covid-19. In the repressive archetype, buying firms perceive their suppliers as dependent and use mediated power through coercive tactics, leading the suppliers to perceive interactional, procedural and distributive injustice and use reciprocal coercive tactics against the buying firms in the form of coopetition. In the restrictive archetype, buying firms that are aware of their dependence on their suppliers use mediated power through contracts, with suppliers perceiving distributive injustice and developing ways to circumvent the brands. In the relational archetype, the awareness of craftmanship-induced buyer dependence leads buying firms to use non-mediated power through collaboration, but suppliers still do not perceive distributive justice, as there is no business security or future orders. In the resilient archetype, buying firms are aware of their own craftmanship-induced dependence and combine mediated and non-mediated power by giving the suppliers sustainable orders, which leads suppliers to perceive each justice type positively.

This paper shows how the actors in a specific supply chain react to and cope with one of the worst health crises in living memory, thereby providing advice for supply chain management in future crises.

Leadership for learning emerged as an integrated leadership framework; however, attempts to establish an empirical measurement model have been limited. Critically, not much is known about how much teachers' beliefs (e.g. self-efficacy) can mediate leadership for learning impact on teacher behaviors. This study establishes a leadership for learning measurement model and examines whether teacher self-efficacy mediates the effect of leadership for learning tasks on teacher collaboration, instructional quality, intention to leave current schools and their confidence in equitable teaching practice.

Drawing on the most recent 2018 Teaching and Learning International Survey (TALIS), the study employed a structural equation modeling mediation approach.

Results suggested that teacher self-efficacy statistically significantly mediated 16 out of 20 of the relationships between leadership for learning task domains and teacher outcomes. Especially, in explaining the variance in instructional quality and teacher confidence in implementing equitable teaching practices, considerable proportions of the predictive power of leadership for learning tasks were accounted for (i.e. mediated) by teacher self-efficacy.

School-wide efforts to craft the school vision for learning must be coupled with enhancing teacher self-efficacy. Critically, leadership efforts may fall short of implementing equitable teaching practice and quality instruction without addressing teacher confidence in their ability in instruction, classroom management and student engagement.

This study is the first of its kind to evidence teacher self-efficacy mediates leadership for learning practice impact on teacher behaviors.

This study aims to evaluate the two-way relationship between management practices and firm innovation along with the dual mediation of business environment, degree of competition and energy policies in Greece, Italy, Turkey and Portugal.

The study has derived data from the World Bank Enterprise Survey 2019 for Greece, Italy, Turkey and Portugal and analyzed through partial least squares structural equation modelling (PLS-SEM) to find results.

The outcomes of PLS-SEM revealed that management practices and firm innovation have two-way positive significant relationship with each other in Greece, Italy, Turkey and Portugal. The results exposed that the management practices and firm innovation have two-way positive significant relationship with the business environment, degree of competition, and energy policies in Greece, Italy, Turkey and Portugal. The findings also clarified that the business environment, degree of competition and energy policies have dual mediating role between management practices and firm innovation in Greece, Turkey and Portugal. Surprisingly, business environment does not have dual mediation in Italy.

These useful insights would enable practitioners and direct policymakers to develop and apply more magnificent management practices to boost up innovation among firms.

Although the topics of management practices and innovation have received a great concern of academia, but this is the first study that offers a comprehensive model of the relationship in these domains.

Photos are powerful tools to attract individuals’ attention and convey service experiences. Yet exactly how visual cues in a photo contribute to the perceptions of the staged servicescape, and how these perceptions inspire online booking/reservation behaviors, remains underexplored. Addressing the gap, this study aims to uncover (1) how perceptual information mediated by an online photo contributes to the formation of consumers' holistic perceptions of the service environment and (2) how such consumers' holistic perceptions further influence customers' online purchasing behaviors.

This research adopts an innovative crowdsourcing approach and refers to field data on consumers' online hotel booking behaviors to examine relationships among inferred servicescape dimensions, consumers' holistic perceptions of the mediated servicescape and their actual online booking/reservation behaviors (e.g. page-view and meta-click behaviors).

Confirmatory factor analysis and path analysis indicated that five mediated servicescape dimensions (i.e. color, lighting, furnishings, layout and style) contribute significantly to consumers' perceptions of the mediated servicescape (CPMS) and exert different impacts on CPMS. Connecting the crowdsourced rating and consumer behavioral data, CPMS is found to influence consumers' aggregated page-view and meta-click behavior, especially in the US market.

Building upon servicescape theory, the medium theory and the online booking literature, this research proposes a novel conceptual framework of CPMS to theorize the process by which visual cues in online photos contribute to CPMS and subsequent online purchase behaviors. Findings from this research extend Bitner's servicescape framework to mediated service contexts and provide practical implications for promoting service businesses.

The current study aims to propose and empirically investigate a conceptual model of the most relevant antecedents and consequences of Corporate Social Responsibility (CSR) attribution, thus providing a practical and concise model as well as examining brand attachment as a mediator explaining the relationship between CSR attribution and its consequences.

A between-subjects experimental design was employed. The study included two experimental conditions; intrinsic and extrinsic CSR attribution and a control condition. An online self-administered survey was utilised for data collection. The sample was a convenience sample of 336 university students. Both one-way between-groups ANOVA and Partial Least Squares-Structural Equation Modelling (PLS-SEM) were utilised for hypotheses testing.

The most significant antecedents of CSR attribution in order of importance are the firm's approach to CSR communication, past corporate social performance, CSR type and the firm's call for customers' participation in its CSR. CSR attribution exerted a significant direct positive impact on brand attachment and trust. Three significant indirect consequences of CSR attribution were PWOM intention, purchase intention and brand loyalty intention. Whereas trust played a significant mediating role between CSR attribution and its three indirect consequences, brand attachment exerted significant mediation only between CSR attribution and brand loyalty intention. Brand attachment might mediate the relationship between CSR attribution and purchase intention. However, brand attachment failed to play a mediating role between CSR attribution and PWOM intention.

Several studies marginally investigated CSR attribution. Despite the vital role of CSR attribution in how consumers receive firms' CSR engagement, the availability of CSR attribution-centric studies is limited. By introducing a model of the most relevant antecedents and consequences of CSR attribution, this study aids in understanding the psychological mechanism underlying consumers' CSR attribution and provides valuable implications.

The main goal of the article is to determine the mediating role of HRM outcomes in the relationships between staffing the organization and company performance results and to establish whether there are any identifiable regularity in this scope in the pre-pandemic and pandemic period in the HQs and foreign subsidiaries of MNCs.

The empirical research included 200 MNCs headquartered in Central Europe. To capture the actual relations between the variables under study the raw data in the variables were adjusted with the efficiency index (EI). The Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to verify the research hypotheses and assess the mediating effects.

The research findings show that, with the exception of the HQs in the pandemic period, when staffing had a negative effect on the company performance results in quality, in other cases it had a positive effect on results in HRM, finance, innovativeness and quality, both in the pre-pandemic and pandemic period, although this effect was not always statistically significant. Furthermore, the company's performance results in HRM mediate positively the relationships between staffing and the other three categories of company performance results, regardless of the organizational level (HQs' or subsidiaries') and time period under consideration. Additionally, during the pandemic, the company's performance results in HRM mediate the relationships between staffing and the other company's performance results stronger than in the pre-pandemic time.

In addition to confirming the results of some other studies, the article also provides new knowledge. It determines the mediating role of HRM outcomes in the relationship between staffing and company performance results in finance, innovativeness and quality. Moreover, it identifies certain regularities in the four studied contexts, which is a novelty in this type of research. It also uses an innovative approach to including employee KPIs as the efficiency index in analyzing the relationships between the variables under study.

This study aims to demystify the mediating mechanism behind the relationship between green human resource management (HRM) and an organization’s environmental performance with the support of resource-based view theory and social exchange theory. Specifically, this study investigates the sequential mediation of green work engagement and green innovation on the direct effect of green HRM on environmental performance.

This quantitative study collected data from 311 employees working in various Indian manufacturing firms using an online survey. Structural equation modeling was used to determine the model fit of the serial mediation model, and PROCESS macro was used to test the hypotheses.

The findings of the study revealed the following important results. First, green HRM positively affects an organization’s environmental performance. Second, green work engagement mediates the effect of green HRM on environmental performance. Third, green innovation mediates the effect of green HRM on environmental performance. Fourth, green work engagement and green innovation sequentially mediate the green HRM–environmental relationship.

This study offers the following practical implications. First, it improves the managerial comprehension of the processes in enhancing environmental performance. Second, it implies that managers need to implement green HRM in their organizations as they play a pivotal role in improving employees’ green work engagement, organizations’ green innovation and environmental performance.

The present study is one of the primary research works that examined the serial mediating effect of green work engagement and green innovation in the relationship between green HRM and environmental performance. This study enriches the existing literature on green HRM and environmental performance by uncovering the mediating mechanism of green work engagement and green innovation.

This study aims to expand the theory of planned behaviour (TPB) to understand determinants of financial inclusion participation behaviour through the mediating effect of Islamic finance product (IFP) adoption.

A quantitative research design was deployed using primary data from a survey conducted within the Muslim-dominated regions in Nigeria, which was analysed using partial least squares structural equation modelling.

It was found that the original TPB variables, attitude, subjective norms, perceived behavioural control (PBC) and behavioural intention have strong positive influences on financial inclusion participation behaviour, however, among the new variables, government support and IFPs adoption directly influence, while awareness and access to banking and digital channels were not. Furthermore, IFPs adoption significantly mediates the relationship between attitude, behavioural intention, government support and access to banking and digital channels and financial inclusion participation, but it failed to mediate that of subjective norms, PBC and awareness.

These findings imply the need to establish more Islamic financial institutions or conventional banks to introduce IFPs in Muslim-dominated regions in Nigeria, as such products are desirable in expanding financial inclusion. While such is being pursued, policymaking bodies responsible for financial inclusion should design appropriate programmes to create awareness of IFPs for expanding financial inclusion.

To the best of the authors’ knowledge, this study could be the first to expand the TPB by integrating IFP adoption as a mediator within the context of financial inclusion participation as well as the incorporation of awareness, government support and access to banking and digital channels as additional variables.

This study longitudinally investigated the predictors and mediators of adolescent smartphone addiction by examining the impact of parental smartphone addiction at T1 on adolescent smartphone addiction at T3, as well as the separate and sequential role of adolescent self-esteem and depression at T2 as mediating factors.

This study used a hierarchical regression and the PROCESS macro (Model 6) to investigate research model by collecting 3,904 parent-adolescent pairs. Panel data were collected from three waves of the Korean Children and Youth Panel Survey (KCYPS).

First, the result showed that parental smartphone addiction at T1 significantly and positively predicted adolescent smartphone addiction at T3. Second, the serial mediation analysis revealed that the impact of parental smartphone addiction at T1 on adolescent smartphone addiction at T3 was mediated by adolescent self-esteem and depression at T2 independently and serially.

The findings enhance our comprehension of the impact of parental smartphone addiction, adolescent self-esteem and depression, on adolescent smartphone addiction.