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This study aims to explore the application scenarios of metaverse offices in organizations, including immersive work experiences, weak social networks and virtual meetings. Based on the exploration of this application scenario, this study discusses four levels of organizational change that will be brought about by the future metaverse office, such as the inter-enterprise ecological collaboration model, distributed autonomous organization, flexible leadership and individual belongingness. The metaverse office has some special advantages over traditional office models, but the metaverse office still raises some issues, such as privacy, security, addiction, equity and usability. These issues brake the widespread adoption of metaverse technologies. The study recommends that researchers take these issues into account in future metaverse research and development.

This study surveys the relevant literature by means of a literature review in order to analyze how metaverse technology can be applied to teleworking. Two databases including Web of Science (https://www.webofscience.com/) and Google Scholar (http://scholar.google.com) were selected for this study. Keywords such as “teleworking and metaverse” were used, and 18 publications were found to be relevant to the study. After excluding duplicates, less relevant and older literature, only 14 articles could be used as references for this study. Based on the exploration of this application scenario, this study discusses four levels of organizational change and issues that will be brought about by the metaverse office of the future.

It presents the application scenarios of the metaverse office in organizations, including immersive work experience, weak social networking and virtual meetings.

The pandemic triggers a desire for contactless working. The three main applications of the metaverse office also have a practical value which has been proven in some high-tech companies. It is foreseeable that an efficient, electronic and personalized office model will be enthusiastically adopted by society. Metaverse office will gradually step into people's view in the future.

The concept of the metaverse office has rarely been touched upon by theoretical research, although the technology is gradually becoming known. Even its application to teleworking has only recently been reached by some organizations.

The purpose of this study is to examine whether the required disclosure and the high frequency of key audit matters (KAMs) are likely to moderate the effect of higher credit risk on earnings quality.

This study uses 15,106 Taiwanese firm-year observations to explore the relationship between earnings quality and credit risk during the 2011 to 2020 period. We use the two-stage least squares method to test whether the presence of KAM disclosures moderated the association between earnings quality and credit risk and also to examine whether higher KAM frequency moderates the association between earnings quality and credit risk.

Our results provide evidence that the presence of a KAM disclosure requirement moderates the impact of firms with higher credit risk on earnings quality. In addition, there is significant evidence that the higher the frequency of KAM disclosures the greater the moderation impact that is found.

This research investigates whether the disclosure and high frequency of KAMs moderates the effect of credit riskiness on earnings quality. This study improves our understanding of whether more KAMs disclosures would improve earnings quality of firms with higher credit risk. In addition, we also use Beneish M-SCORE, as an alternative earnings quality proxy, to reinforce our empirical results. This markedly differentiates this paper from other studies.

Vertical electrical sounding (VES) and Rayleigh wave exploration are widely used in the exploration of near-surface structure, but both have limitations. This study aims to make full use of the advantages of the two methods, reduce the multiple solutions of single inversion and improve the accuracy of the inversion. Thus, a nonlinear joint inversion method of VES and Rayleigh wave exploration based on improved differential evolution (DE) algorithm was proposed.

Based on the DE algorithm, a new initialization strategy was proposed. Then, taking AK-type with high-velocity interlayer model and HA-type with low-velocity interlayer model near the surface as examples, the inversion results of different methods were compared and analyzed. Then, the proposed method was applied to the field data in Chengde, Hebei Province, China. The stratum structure was accurately depicted and verified by drilling.

The synthetic data and field data results showed that the joint inversion of VES and Rayleigh wave data based on the improved DE algorithm can effectively improve the interpretation accuracy of the single-method inversion and had strong stability and large generalizable ability in near-surface engineering problems.

A joint inversion method of VES and Rayleigh wave data based on improved DE algorithm is proposed, which can improve the accuracy of single-method inversion.

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

The purpose of this study is to examine how lenders alter their behavior when faced with real earnings management.

This study uses the incremental R-square approach as in Kim and Kross (2005) to examine how much lenders rely on income statement and balance sheet ratios as the degree of real earnings management increases.

As real earnings management affects mostly the income statement, the authors find that lenders rely less on income statement ratios in making credit decisions in the presence of real earnings management. The authors also find that lenders do not alter their reliance on balance sheet ratios when faced with real earnings management.

This paper is the first to study how lenders alter their reliance on financial statements in making credit decisions in the presence of real earnings management. The findings of this paper could help the regulators set standards to improve the usefulness of financial statements. The findings of this paper could also help practitioners (borrowers and lenders) understand how real earnings management affects credit decisions.

Earnings management (EM) plays a vital role in risk management. This paper aims to investigate the impact of real earning management (REM) on credit risk.

This paper measures the credit risk by the expected default frequency of Kealhofer, McQuown and Vasicek model. This paper uses data from 2011 to 2020 of Pakistani manufacturing listed firms. This paper applies the fixed effect to analyze the results and generalized methods of moments to handle the heterogeneity issue.

This paper finds that the impact of REM on corporate credit risk is positive and significant and that of sales manipulation is negative and significant. This paper also reports similar outcomes of the robustness test using dynamic panel regression.

The findings of this study may help managers to modify the EM strategy to minimize corporate credit risk. Furthermore, the findings of this study are important for investors to enhance their understanding of firms’ accounting information, REM activities and cash flow patterns. It further suggests the manager should consider credit risk as an important factor while practicing REM.

This study aims to examine the negative effects of excessive product packaging (EPP), greenwashing and green confusion on green brand equity (GBE). Furthermore, the moderating role of brand credibility in mitigating the negative effects of green marketing was investigated.

A within-subject experiment was conducted to evaluate excessive versus minimal product packaging to test the proposed hypotheses. Data analysis was performed with SmartPLS 3.3.3, which analyzed data from 206 consumers.

The results showed that EPP positively predicts greenwashing and green confusion. However, greenwashing has a negative impact on GBE. Brand credibility was also discovered to moderate the negative relationship between greenwashing and GBE, thereby reducing the negative effect of greenwashing.

The findings imply that marketing managers should understand the consumers’ concerns for the environment, making product and brand strategies that promote environmental protection and sustainability.

This study contributes to the green marketing literature by empirically validating the positive impacts of EPP on greenwashing and green confusion, as well as the negative influence of greenwashing on GBE. Furthermore, it reveals how brand credibility can reduce the harmful effects of greenwashing on GBE.

Examinamos los efectos negativos del embalaje excesivo de los productos, el “greenwashing” y la confusión verde sobre el valor de la marca verde. Además, se investigó el papel moderador de la credibilidad de la marca para mitigar los efectos negativos del marketing ecológico.

Se llevó a cabo un experimento intra-sujeto para evaluar el embalaje excesivo de los productos frente al mínimo envase posible, con el fin de comprobar las hipótesis propuestas. El análisis de los datos se realizó con SmartPLS 3.3.3, con una muestra de 206 consumidores.

Los resultados mostraron que el embalaje excesivo de los productos predice positivamente el greenwashing y la confusión ecológica. Sin embargo, el greenwashing tiene un impacto negativo en el valor de la marca verde. También se descubrió que la credibilidad de la marca modera la relación negativa entre el greenwashing y el valor de la marca verde, reduciendo así el efecto negativo del greenwashing.

Las conclusiones implican que los directores de marketing deben comprender las preocupaciones de los consumidores por el medio ambiente, elaborando estrategias de producto y de marca que promuevan la protección del medio ambiente y la sostenibilidad.

Este estudio contribuye a la bibliografía sobre el marketing ecológico al validar empíricamente los efectos positivos del embalaje excesivo de los productos sobre el greenwashing y la confusión ecológica, así como la influencia negativa del greenwashing sobre el valor de la marca ecológica. Además, revela cómo la credibilidad de la marca puede reducir los efectos perjudiciales del greenwashing sobre el valor de la marca verde.

我们研究了产品过度包装、洗绿和绿色混淆对绿色品牌资产的负面影响。此外, 我们还研究了品牌信誉在减轻绿色营销负面影响中的调节作用。

我们进行了一项受试者内实验, 以评估产品过度包装和最小包装, 从而检验所提出的假设。用SmartPLS 3.3.3进行数据分析, 该软件分析了206来自名消费者的数据。

结果显示, 过度的产品包装正向预测了洗绿和绿色混淆。然而, 洗绿对绿色品牌资产有负面的影响。品牌信誉也被发现可以调节洗绿和绿色品牌资产之间的负面关系, 从而减少洗绿的负面影响。

研究结果表明, 营销经理应该了解消费者对环境的关注, 制定促进环境保护和可持续发展的的产品和品牌战略。

本研究通过实证验证产品过度包装对洗绿和绿色混淆的积极影响, 以及洗绿对绿色品牌资产的负面影响, 为绿色营销文献做出了贡献。此外, 它还揭示了品牌信誉如何减少洗绿对绿色品牌资产的有害影响。

绿色营销, 洗绿, 绿色混淆, 品牌资产, 品牌信誉, 以及产品过度包装

文章类型： 研究型论文

Proactive career behavior (PCB) is an effective form of career self-management that has positive impacts on individual career development and career success, and therefore, the purpose of this paper is to explore the driving factors of PCB.

Drawing on the interactionist perspective and situational strength theory, this study examined the independent and joint effects of role commitment and pay-for-performance (PFP) on employees' PCB based on data collected from 298 Chinese private enterprise employees at two time points.

The authors found that occupational role commitment (ORC), parental role commitment (PRC) and PFP were positively related to PCB. Furthermore, PFP moderated the relationship between ORC/PRC and PCB, such that the two relationships were stronger when PFP was low.

Drawing on the interactionist perspective, the authors contribute to the literature on PCB by revealing novel antecedents of PCB: ORC, PRC and PFP. The authors also contribute to the situational strength theory by examining how role commitment and PFP may interact to impact employees' PCB. Finally, the authors are among the first to consider the effects of role commitment on individual career behaviors, thus extending the nomological network of role commitment.

This study examines why and when nurses' role ambiguity leads to their work alienation during the COVID-19 pandemic.

Survey data were collected from 335 hospital nurses in Ma’anshan, China. The data were analyzed using hierarchical regression and bootstrapping.

Occupational disidentification mediated the relationship between role ambiguity and work alienation. This mediating effect was not significant when nurses possessed a high level of perceived climate of prioritizing COVID-19 infection prevention (PCIP).

To reduce nurses' work alienation in a pandemic situation, the hospital management team should pay attention to and try to minimize the nurses' role ambiguity and occupational disidentification. When doing so, the management team will find it particularly helpful if they can make nurses perceive a strong climate of PCIP.

This study contributes to the existing knowledge of role ambiguity and work alienation by highlighting occupational disidentification as a mediator after controlling for organizational identification in the context of COVID-19. It further demonstrates when the mediating role of occupational disidentification is likely to be strong or weak by studying the moderating effect of perceived climate of PCIP.

This paper aims to elucidate how humorous prompts affect tourists’ heritage responsible behaviors (THRBs).

Three scenario-based experiments were conducted through Credamo (an online survey platform). Studies 1 and 2 used a single-factor (language style: humorous vs serious) between-subject design to test the direct and indirect effects of humorous prompts. Study 3 used a 2 (environmental quality: high vs low) × 2 (language style: humorous vs serious) between-subject design to further reveal the boundary condition (environmental quality) of the humor effect.

The results revealed that humorous (vs serious) prompts better persuade tourists to engage in heritage responsible behaviors (HRBs). Content liking mediates the relationship between humorous prompts and THRBs. Moreover, environmental quality significantly moderates the effect of humorous prompts on THRBs, whereby the persuasive effect of humorous prompts is greater in high environmental quality conditions than in low environmental quality conditions.

Destination management organizations can use humor to reduce tourists’ reactance against prompts for behavioral persuasion. Moreover, it is also important to adapt humorous prompts to changes in environmental quality in a timely manner.

Based on psychological reactance theory, the research confirmed the dominant effect of humorous prompts by using content liking as a mediating variable, providing a new research perspective for research on the regulation of THRBs. Moreover, the authors clarified a boundary condition for the persuasiveness of humorous prompts, which helps reinforce the comprehension of humor persuasion.

本研究旨在厘清幽默提示语如何影响游客遗产责任行为的差异效应与过程机制。

本研究利用见数平台开展了三个情景实验。实验1与实验2采用单因素（语言风格：幽默 vs. 严肃）组间实验设计, 验证了幽默提示语对遗产责任行为的直接与间接效应。实验3采用2（语言风格：幽默 vs. 严肃）×2（环境质量：高 vs. 低）组间实验设计进一步揭示环境质量对幽默提示语效果的调节效应。

相较于严肃提示语, 幽默提示语可更好地说服游客产生遗产责任行为。内容喜爱在幽默提示语与遗产责任行为过程中发挥完全中介作用。此外, 环境质量调节了幽默提示语对遗产责任行为的影响, 即幽默提示语（较严肃提示语）仅在环境质量较高的遗产地中具备优势。

遗产地管理组织可使用幽默来降低游客对提示语的心理逆反程度, 从而达到行为说服的目的。与此同时, 管理者也要根据目的地环境质量及时调整幽默提示语的使用策略。

基于心理逆反理论, 本研究以内容喜爱为中介变量, 证实了幽默提示语的优势说服作用, 为游客遗产责任行为管理的相关研究提供了一个新的理论视角。同时, 本研究厘清了幽默提示语在遗产旅游地中的应用边界, 并强化了对幽默说服的理解。

Esta investigación pretende aclarar cómo afecta el humor al efecto persuasivo de la señalización sobre el comportamiento responsable de los turistas respecto al patrimonio.

Se realizaron tres experimentos basados en escenarios a través de Credamo (una plataforma de encuestas en línea). En los estudios 1 y 2 se utilizó un diseño entre sujetos de un solo factor (estilo de lenguaje: humorístico frente a serio) para comprobar los efectos directos e indirectos de los señalización humorísticos. El estudio 3 utilizó un diseño entre sujetos de 2 (calidad del entorno: alta frente a baja) × 2 (estilo lingüístico: humorístico frente a serio) para revelar con más detalle la condición límite (calidad del entorno) del efecto del humor.

Los resultados revelaron que las señalización humorísticas (frente a las serias) persuaden mejor a los turistas a participar en las HRB. El gusto por el contenido influye en la relación entre los señalización humorísticos y las HRB. Además, la calidad del entorno modera de forma significativa el efecto de los señalización humorísticos sobre los THRB, de modo que el efecto persuasivo de los señalización humorísticos es mayor en condiciones de alta calidad del entorno que en condiciones de baja calidad del entorno.

Las organizaciones de gestión de destinos pueden utilizar el humor para reducir la reacción de los turistas ante las señalización a la persuasión conductual. Además, también es importante adaptar oportunamente las señalización humorísticas a los cambios en la calidad del entorno.

Basándonos en la teoría de la reactancia psicológica, nuestra investigación confirmó el efecto dominante de las señalización humorísticas empleando el gusto por el contenido como variable mediadora, proporcionando una nueva perspectiva para la investigación sobre la regulación de las THRB. Además, aclaramos una condición límite para la persuasión de los señalización humorísticos, lo que ayuda a reforzar la comprensión de la persuasión humorística.