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Debates regarding climate change risk perception (CCRP), particularly its scale and impact on social and environmental sustainability, have continued for decades. CCRP is experiencing a renaissance with an increased focus on environmentally relevant behaviors to mitigate the effects of climate change. However, CCRP lacks investigation from the employee perspective. Supported by the social exchange and value–belief–norm theories, this study aims to address the impact of employees’ CCRP on their proenvironmental behavior (PEB) via the moderating roles of environmental values and psychological contract breach.

The nonprobability convenience sampling technique was used to collect survey data from a sample of 299 employees across 138 manufacturing firms in Pakistan.

The results show that employees’ CCRP positively impacts their PEB and that this relationship is moderated by their environmental values and psychological contract breach. Specifically, environmental values strengthen the CCRP–PEB relationship, while psychological contract breach weakens it.

The findings of the study emphasize useful guidance for managers and practitioners as a future avenue to restructure the climate change framework by emphasizing the conditions (i.e. environmental values and psychological contract breach). In doing so, the study is beneficial for managers and practitioners in helping to increase employees’ PEB through the development of climate change action plans.

To the best of the authors’ knowledge, this study is one of the first investigations into CCRP–employees’ PEB nexus in the developing country context. The study incorporates social exchange and value–belief–norm theory, which serve as the CCRP’s theoretical underpinnings. The findings advance the new knowledge about a firm’s social responsibility to achieve the sustainable development goals outlined in the UN’s 2030 Agenda.

This paper aims to increase understanding of pertinent exogenous and endogenous antecedents that can reduce data privacy breaches.

A cross-sectional survey was used to source participants' perceptions of relevant exogenous and endogenous antecedents developed from the Antecedents-Privacy Concerns-Outcomes (APCO) model and Social Cognitive Theory. A research model was proposed and tested with empirical data collected from 213 participants based in Canada.

The exogenous factors of external privacy training and external privacy self-assessment tool significantly and positively impact the study's endogenous factors of individual privacy awareness, organizational resources allocated to privacy concerns, and group behavior concerning privacy laws. Further, the proximal determinants of data privacy breaches (dependent construct) are negatively influenced by individual privacy awareness, group behavior related to privacy laws, and organizational resources allocated to privacy concerns. The endogenous factors fully mediated the relationships between the exogenous factors and the dependent construct.

This study contributes to the budding data privacy breach literature by highlighting the impacts of personal and environmental factors in the discourse.

The results offer management insights on mitigating data privacy breach incidents arising from employees' actions. Roles of external privacy training and privacy self-assessment tools are signified.

Antecedents of data privacy breaches have been underexplored. This paper is among the first to elucidate the roles of select exogenous and endogenous antecedents encompassing personal and environmental imperatives on data privacy breaches.

The purpose of this study was to investigate the roles of employee experience and top management commitment in the relationship between human resource (HR) records management culture and HR records privacy control in organisations in Ghana.

Structural equation modelling was used in analysing the data. Following the specification of the model, three main types of analyses were carried out. They were reflective measurement model analyses to test reliability and validity; formative measurement model analyses to test redundancy, collinearity, significance and relevance of the lower-order constructs; and structural model analyses to ascertain the explanatory and predictive powers of the model, significance of the hypotheses and their effect sizes.

The study confirmed that communication, privacy awareness and training and risk assessment are dimensions of HR records management culture. Concerning the hypotheses, it was established that HR records management culture is related to HR records privacy control. Also, the study showed that employee experience positively moderated the relationship HR records management culture has with HR records privacy control. However, top management commitment negatively moderated the relationship HR records management culture has with HR records privacy control.

Organisations committed to the privacy control of HR records need to ensure the retention of their employees, as the longer they stay with the organisation, the more they embody the HR records management culture which improves the privacy control of HR records. For top management commitment, it should be restricted to providing strategic direction for HR records privacy control, as the day-to-day influence of top management commitment on the HR records management culture does not improve the privacy control of HR records.

This study demonstrates that communication, privacy awareness and training and risk assessment are dimensions of HR record management culture. Also, the extent of employee experience and top management commitment required in the relationship between HR records management culture and HR records privacy control is revealed.

Sharing patient health information (PHI) among hospitals has been much slower than the adoption of health record systems. This paper aims to investigate if privacy regulation (PR) or security measures (SMs) influence hospitals’ use of health information exchange (HIE) to share PHI with other providers (e.g. physicians, labs, hospitals). The study specifically focuses on how multiple PRs can impede and a strong national security infrastructure (NSI) can support HIE.

The study uses secondary data from a multi-national and multi-hospital survey administered by the European Union. The multi-level structure of the cross-sectional panel data is used to test the influence of both hospital-level (e.g. PR) and national-level variables (e.g. NSI) on HIE. A total of nine types of HIE, three types of PRs, nine SMs and other relevant control variables are considered. This study uses a two-level random intercept generalized linear model to test the hypothesis proposed in the study.

The study finds that national-level PRs (NLPR) have the strongest positive influence on HIE in comparison to regional (RLPR) and hospital-level (HLPR) PRs. Moreover, the study finds evidence that the presence of RLPR and HLPR, on average, decreases the positive impact of NLPR by 264%. The SMs also have a significant and positive impact on HIE. Adoption of an additional SM can increase the odds of engaging in a certain type of HIE between 21% and 61%. On the other hand, a strong NSI can also amplify the positive impact of SM on certain types of HIE.

This study extends prior research on the role of PRs in enabling HIE by considering the complexities brought up by adopting multiple PRs. NLPRs have the strongest impact on HIE in comparison to RLPRs or HLPRs. Moreover, public infrastructure initiatives such as those related to secure communications can also complement SMs adopted by the providers by encouraging HIE.

Every year, millions of consumers around the world become victims of credit card fraud. These individuals have to appeal to their credit card companies to reverse unauthorized charges. This study aims to profile the American consumers’ experience when complaints to their credit card companies about unauthorized charges fail to produce a resolution. Using a large database of consumer complaint filings with the Consumer Financial Protection Bureau (CFPB), the characteristics of these consumer complaints are identified, and the drivers of consumer financial hardship resulting from credit card fraud are determined.

A random sample of consumer complaints about their credit card companies’ perceived mishandling of cases, filed with the CFPB, is used to conduct content analysis. The resulting content analysis categories are used in a predictive model to determine the drivers of consumer hardship.

In nearly one-quarter of all complaint filings, the credit card company had blamed the complainant as the party responsible for the fraudulent charges or refused to open a fraud investigation altogether. Nearly 60% of complaint reports contain expressions of emotional distress and many mention financial hardship. Nearly half of all complainants consider the fraud department operations of their credit card company as lacking in service quality, many reporting inability to reach the department or to receive a returned call. Even after CFPB intermediation, only 15% of complainants receive some form of financial relief from their credit card company. The majority of the complainants report a lack of willingness by the credit card company to reverse unauathorized charges, leaving the complainant financially responsible for them.

This study focused on data collected from consumers. Future research can expand the scope of inquiry by surveying the staff and executives in the fraud investigation departments of credit card companies to determine the norms of fraud investigation used within the industry.

This study sheds light on the financial hardship and emotional pains that consumers victimized by credit card fraud experience in dealing with their credit card companies.

To the best of the authors’ knowledge, this is the first study to empirically examine American consumers’ complaints about the fraud investigation operations of their credit card companies. Using data captured through the complaint filing system of a federal bureau (CFPB), the findings have implications for policymakers, regulators and credit card companies.

The purpose of this paper Computing is a recent emerging cloud model that affords clients limitless facilities, lowers the rate of customer storing and computation and progresses the ease of use, leading to a surge in the number of enterprises and individuals storing data in the cloud. Cloud services are used by various organizations (education, medical and commercial) to store their data. In the health-care industry, for example, patient medical data is outsourced to a cloud server. Instead of relying onmedical service providers, clients can access theirmedical data over the cloud.

This section explains the proposed cloud-based health-care system for secure data storage and access control called hash-based ciphertext policy attribute-based encryption with signature (hCP-ABES). It provides access control with finer granularity, security, authentication and user confidentiality of medical data. It enhances ciphertext-policy attribute-based encryption (CP-ABE) with hashing, encryption and signature. The proposed architecture includes protection mechanisms to guarantee that health-care and medical information can be securely exchanged between health systems via the cloud. Figure 2 depicts the proposed work's architectural design.

For health-care-related applications, safe contact with common documents hosted on a cloud server is becoming increasingly important. However, there are numerous constraints to designing an effective and safe data access method, including cloud server performance, a high number of data users and various security requirements. This work adds hashing and signature to the classic CP-ABE technique. It protects the confidentiality of health-care data while also allowing for fine-grained access control. According to an analysis of security needs, this work fulfills the privacy and integrity of health information using federated learning.

The Internet of Things (IoT) technology and smart diagnostic implants have enhanced health-care systems by allowing for remote access and screening of patients’ health issues at any time and from any location. Medical IoT devices monitor patients’ health status and combine this information into medical records, which are then transferred to the cloud and viewed by health providers for decision-making. However, when it comes to information transfer, the security and secrecy of electronic health records become a major concern. This work offers effective data storage and access control for a smart healthcare system to protect confidentiality. CP-ABE ensures data confidentiality and also allows control on data access at a finer level. Furthermore, it allows owners to set up a dynamic patients health data sharing policy under the cloud layer. hCP-ABES proposed fine-grained data access, security, authentication and user privacy of medical data. This paper enhances CP-ABE with hashing, encryption and signature. The proposed method has been evaluated, and the results signify that the proposed hCP-ABES is feasible compared to other access control schemes using federated learning.

Knife crime and serious violent crime (SVC) among youth has been growing at an alarming rate in the UK (Harding and Allen, 2021). Community and school-based intervention and prevention services to tackle knife crime are being developed with some evaluation; however, these are independent and of varied quality and rigour. Therefore, the purpose of this study is to record the approaches being developed and synthesise existing evidence of the impact and effectiveness of programmes to reduce knife crime. In addition, the complex factors contributing to knife crime and SVC are discussed.

A systematic approach was used to conduct this knife crime intervention evidence review using two search engines and four databases. Inclusion and exclusion criteria were applied to ensure focus and relevance. The results of searches and decisions by the research team were recorded at each stage using Preferred Reporting Items for systematic reviews and meta-analyses (PRISMA).

Some evidence underpins the development of services to reduce knife crime. Much of the evidence comes from government funded project reports, intervention and prevention services reports, with few studies evaluating the efficacy of intervention programmes at present. Some studies that measured immediate impact in line with the programme’s aims were found and demonstrated positive results.

This systematic review specifically synthesised the evidence and data derived from knife crime and weapon carrying interventions and preventions, integrating both grey and published literature, with a novel discussion that highlights the importance of outcome evaluations and issues with measuring the success of individual level interventions and their contributions to the overall reduction of violence.

Prior literature has long argued that knowledge networks contain great opportunities for innovation, and researchers can identify these opportunities using the properties of knowledge networks (PKNs). However, previous studies have examined only the relationship between structural PKNs (s-PKNs) and innovation, ignoring the effect of qualitative PKNs (q-PKNs), which refer to the quality of the relationship between two elements. This study aims to further investigate the effects of q-PKNs on innovation.

Using a panel data set of 2,255 patents from the Chinese wind energy industry, the authors construct knowledge networks to identify more PKNs and examine these hypotheses.

The results show that q-PKNs significantly influence recombinant innovation (RI), reflecting the importance of q-PKNs analysed in this study. Moreover, the results suggest that the combinational potential of an element with others may be huge at different levels of q-PKNs.

This study advances the understanding of PKNs and RI by exploring how q-PKNs impact RI. At different levels of PKNs, the potential of the elements to combine with others and form innovation are different. Researchers can more accurately identify the opportunities for RI using two kinds of PKNs. The findings also provide important implications on how government should provide support for R&D firms.

The primary purpose of this paper is to provide an analysis of the key perspectives that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a basis for determining the existence or otherwise of a Soccer Society, as well as reflecting on the challenges that evidence of corruption in soccer (the beautiful game) has had on the game to date. Reflections on these matters are then utilised to offer a prospective analysis of issues for further research.

The paper is a reflective analysis that draws on existing societal work to provide key dimensions of accounting and accountability for significant organisations in the world of sport in general and soccer in particular.

Much prior research on soccer has largely focussed on the internal workings of soccer organisations, with little discussion of the importance of context. This paper explores the influence of the game more broadly. Moreover, a number of the papers included illustrate an overwhelming sense of joy and pleasure from experiences of the beautiful game, as well as providing evidence of the general societal good that can flow from it. However, the study also highlights concerns emanating from weak, and seemingly pliable, governance, regulatory and accountability regimes that provide a fertile field for corruption and sportswashing.

This paper highlights a research agenda as an encouragement to interdisciplinary accounting researchers to investigate accountability and governance issues as a basis for evidence-based discussions of the impact of soccer and its regulation.

This paper specifically, and the Special Issue more broadly, offers a set of original empirical and theoretical contributions with respect to an activity that has faced limited scrutiny and consideration by academic accountants. Together, they offer a substantive body of work to enable future research in this area.