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The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks.

The sample consists of 66 Dutch and US graduate auditing students. Participants complete two tasks: one involving a lease classification and another, supplemental experiment involving a contingent liability judgment. The purpose is to construct a new measure for rules-based/ principles-based orientation. Rigorous, psychometric testing confirms that parts of tolerance for ambiguity (TOA) and need for cognition (NFC), together, form a new construct the authors identify as auditor orientation. The authors next conduct a main and supplemental experiment with novice auditor participants from both the USA and the Netherlands.

The authors begin with rigorous, psychometric testing using participants from the USA and the Netherlands. The resulting 10-item scale combines parts of TOA and NFC to reflect auditor orientation. The common themes across scale items are high (low) adaptability to complexity and a substance-over-form (form-over-substance) preference for principles-oriented (PO) (rules-oriented [RO]) auditors. Conducting two experiments, results from two distinct tasks confirm our research question; novice auditors classified as RO (PO) are more (less) likely to recommend a more aggressive/client-favorable disclosure judgment.

Auditor orientation (i.e. rules or principles) has a significant impact on the application of rules-based or principles-based standards. How the standards are applied, therefore, influences auditor decision-making and thus audit quality. However, there is a paucity of auditor orientation research to date, including a validated measure. The study contributes a new measure for future research in the related accounting standards and audit quality literatures, while also identifying a potentially important construct in auditor training.

The ballooning health misinformation on social media raises grave concerns. Drawing upon the S-O-R (Stimulus-Organism-Response) model and the information processing literature, this study aims to explore (1) how social media health information seeking (S) affects health misinformation sharing intention (R) through the channel of health misperceptions (O) and (2) whether the mediation process would be contingent upon different information processing predispositions.

Data were collected from a survey comprising 388 respondents from the Chinese middle-aged or above group, one of China's most susceptible populations to health misinformation. Standard multiple linear regression models and the PROCESS Macro were adopted to examine the direct effect and the moderated mediation model.

Results bolstered the S-O-R-based mechanism, in which health misperceptions mediated social media health information seeking's effect on health misinformation sharing intention. As an indicator of analytical information processing, need for cognition (NFC) failed to moderate the mediation process. Contrarily, faith in intuition (FI), an indicator reflecting intuitive information processing, served as a significant moderator. The positive association between social media health information seeking and misperceptions was stronger among respondents with low FI.

This study sheds light on health misinformation sharing research by bridging health information seeking, information internalization and information sharing. Moreover, the authors extended the S-O-R model by integrating information processing predispositions, which differs this study from previous literature and advances the extant understanding of how information processing styles work in the face of online health misinformation. The particular age group and the Chinese context further inform context-specific implications regarding online health misinformation regulation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2023-0157.

Highly developed and agile learners who can clearly convey and call on their skills are sought in all walks of life. Diverse demand for these capacities has called attention to how the skills and knowledge gained during doctoral study can be conveyed, translated and leveraged in non-academic settings; however, the complex learning reality underneath doctoral development is challenging to convey.

The data set for this particular analysis was obtained from 245 in-depth telephone interviews with PhD candidates collected prior to COVID-19. Candidates were asked about learning processes, challenges and changes, and both the questions and thematic analysis were guided by theories of doctoral development and transformational learning.

For many participants, learning and development were not familiar topics, while a small proportion deflected questions about learning altogether. One fifth of participants presented rich and lucid accounts of learning in which cognisance of complexity, metacognitive processes and transformational experiences were embedded and multiple avenues of development were in evidence. They were well-placed to convey the complexion of doctoral development. Candidates more deeply engaged in learning also commented more about changes they noticed in themselves. The most identified avenue of development was in understanding and approach to knowledge.

Candidate communication about learning and development is an under-explored dimension of doctoral experience and skill that is relevant to advancing knowledge about doctoral development and illuminating graduate potential both within and outside academe. This must constitute a key element of the re-vitalisation of the doctorate post-pandemic. The salience of framing transferable skills within a learning development perspective is discussed.

Based on action regulation theory (ART), this study aims to test the impact of individual entrepreneurial orientation (IEO) training on small business owner career success (financial attainment, satisfaction and achievement). Moreover, this relationship was unpacked through a dual mediation model of IEO behaviour and career resilience.

A four-wave, longitudinal randomized controlled field experiment was conducted in which 527 small business owners participated from Lahore, Pakistan (training group = 256, control group = 271). The data analysis was done via ANCOVAs (group comparison) and PROCESS Model 6 (for serial mediation).

The results demonstrated that after getting IEO training, the small business owners had increased IEO behaviour, career resilience and career success as compared to their counterparts in the control group. In addition, the effect of IEO training on career success was attributed to the underlying role of IEO behaviour and career resilience development.

This is one of the few studies that have demonstrated the impact of IEO training on the career-related outcomes based on the action regulation perspective.

The shortage of organ donors is an under-researched global issue that demands immediate attention. This attention should begin at the government level and related organizations. In Malaysia, the shortage of organ donations has been a pressing issue faced by the Ministry of Health Malaysia (MOH) for a considerable length of time. In reaction to this issue, the MOH deployed the Organ Donation Awareness Strategic Campaign Plan by using the platform of social media to disseminate information regarding organ donation to the public. However, the number of registrations is still low among Malaysians. Moreover, the observation from the literature shows that there are limited studies which have been initiated to focus on social media in the context of organ donation campaigns.

The quantitative research design has been used to understand the issue. Three hundred and eighty-four completed questionnaires were collected from the target sample, which comprised university students in Malaysia. For this study, partial least squares structural equation modelling was used for data analysis.

The result shows that information usefulness is vital because it will lead individuals to adopt organ donation information on social media. More specifically, predictors that positively influence youth or university students to accept information as useful are visual information, information sharing, accessibility of information, needs of information and attitude towards information. Subsequently, information usefulness positively influences information adoption. In the meantime, information quality and credibility do not significantly affect information usefulness.

The findings of this study may assist MOH or interested parties in designing a sound marketing strategy in the context of organ donation promotion by providing empirical evidence.

The study provides empirical evidence about information characteristics in the context of organ donation promotion.

Fierce competition among over-the-top (OTT) platforms has rendered branding a precondition for consumer appeal. This study proposes a new structural equation model for OTT brands, especially Netflix, where hedonic and eudaimonic entertainment motives function as facilitators of consumer brand engagement.

An online survey was conducted. Structural Equation Modeling was used to build the model and test for various direct, mediation, and moderation effects.

The results suggest a multiple mediation model in which the relationship between the two types of entertainment and intention to use Netflix is sequentially mediated by consumer attention and consumer brand engagement. Moreover, this study confirms that female consumers, compared to male consumers, exhibit higher levels of consumer brand engagement when motivated by hedonic entertainment.

This is the first study to present a novel structural model for the content consumption of OTT brands and test the role of the two types of entertainment in the intention to use Netflix.

Given resource constraints such as time and staffing, hotels cannot respond to all negative online reviews (NORs). Therefore, this study investigates (1) what types of NORs hotels should prioritize responding; and (2) what response strategies are more effective in handling different types of NORs to minimize the negative ramifications.

Four experiments in the context of hospitability were used to test the hypotheses.

Our findings show that NORs with implicit conclusions (e.g. “I do not believe that is a good choice, you know what I mean.”) are more dissuasive than NORs with explicit ones (e.g. “Do not buy it.”) because the former NORs are perceived as more objective than the latter NORs. More importantly, our results show that firms do not need to respond to explicit NORs. When responding to implicit NORs, firms should prioritize those related to service failures caused by external (e.g. weather, technological misfunction) rather than internal (e.g. poor management, employee skills) factors.

Our studies focus on the language styles of Chinese NORs, and future research should investigate how language styles influence dissuasion in other languages.

Our results show that NORs with implicit conclusions negatively impact consumer attitude and thus hurt performance more significantly than those with explicit conclusions. Therefore, firms should allocate limited staffing and resources to NORs with implicit conclusions. When responding to implicit NORs, firms should select NORs that can be attributed to external factors.

Our findings shed light on the importance of the language styles of NORs and provide marketers with insights into how to handle NORs. Our results reveal that consumers perceive higher objectivity of NORs when these reviews are implicit than when they are explicit. Furthermore, this study contributes to the online review literature by suggesting that firms should tailor their response strategies for NORs based on the reviewers’ language styles.

An integrative model that predicts users' stickiness to WeChat is built. In the proposed model, perceived value plays a dual mediating role in the causal pathway from users' immersive experiences of presence and flow to their engagement and stickiness. Furthermore, presence is treated as a bi-dimensional construct made up of spatial feelings and the sense of being in company, and users' engagement is conceived as cognitive, affective and behavioural contributions to WeChat's marketing functions.

The authors develop a measurement instrument and analyse data from a survey of 917 WeChat users. They use a hybrid partial least squares-structural equation modelling (PLS-SEM) and neural network approach to confirm the reliability and validity of the measurement items and all the relationships between the constructs.

The paper provides robust evidence about the mediating influences of both utilitarian and hedonic value on users' engagement with the immersive experiences of presence and flow. An additional finding highlights the role of social norms in engagement and stickiness.

Rather than studying the effects of the immersive experiences of presence and flow from either a hedonic or a utilitarian perspective, the authors consider how immersive experiences shape both utilitarian and hedonic value, as well as their joint impact (along with that of social norms) on users' engagement and stickiness.

Based on sensory marketing theory and cognitive appraisal theory, this study investigates whether and how the background visual complexity of live-streaming affects consumers' purchase intention and reveals the underlying mechanisms through which background visual complexity influences consumers' purchase decisions.

The experiment was conducted with 180 college students, using eye-tracking technology to explore the impact mechanism of live background visual complexity on consumers' purchase intention, considering three types of background visual complexity (high vs medium vs low) and two levels of need for cognitive closure (high vs low).

Firstly, the background visual complexity of live-streaming positively influences consumers' purchase intention by eliciting positive emotions (pleasure and arousal), and the relationship between consumer emotions and purchase intention is nonlinear. Secondly, need for cognitive closure to significantly moderate the influence of background visual complexity on purchase intention.

The limited sample size makes it difficult to generalize to other consumer groups. Also, the study only focuses on one visual factor, lacking comprehensive analysis from multiple perspectives.

It is recommended that live e-commerce companies optimize the visual design of live-streaming backgrounds and identify consumer traits to match the visual complexity with consumers' level of need for cognitive closure, thereby stimulating positive emotions and facilitating more satisfactory shopping decisions.

This paper addresses an interesting and practical issue related to the effects of live background visual complexity on consumers' purchase intention.

Drawing upon psychological ownership theory, the aim of this study was to uncover the coexisting mediating effects of knowledge sharing and hiding on the relationship between employees’ organizational psychological ownership (OPO) and their innovative work behavior (IWB). The moderating role of organizational context in these mediating relationships was further examined to determine the moderated mediation paths.

This study mainly used a survey-based research method and collected data from 512 professionals from both public and private organizations in Pakistan to test our proposed hypotheses.

The results showed that coexisting knowledge sharing and hiding mediated the relationship between employees’ OPO and IWB. Furthermore, organizational context moderated the mediated relationships, providing support for the moderated mediation framework.

The results highlight the significance of fostering employees’ OPO to enhance their IWB by promoting knowledge sharing and preventing knowledge hiding. This study also urges managers to consider the contingency effect of organizational contexts when promoting employees’ IWB in emerging economies.

The results obtained in this study suggest that the knowledge behavior paradox occurs in organizations, and distinct organizational contexts play crucial but differential roles in intervening in the effect of employees’ OPO on their IWB. This study empirically validated this complex mechanism in an important emerging economy in Asia.