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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 purpose of the current study was to examine university students' knowledge, confidence and experience of popular graduate employer selection tests.

A cross-sectional self-report survey was administered to gather a sufficient number of quantitative responses from undergraduate students. A total of 241 students completed the survey with most of them being psychology students from Swansea University. Four key variables were examined: (1) students' experience, (2) confidence and (3) knowledge of selection tests and (4) their desire for more information about selection tests as part of their degree. An audit of selection tests used by the Times Top 100 graduate employers was also conducted.

Students tended to misjudge how often selection tests were used by employers, and generally lacked experience with these tests. Students' confidence in completing each test varied as a function of the selection test; however, prior experience with these tests positively predicted confidence. Additionally, over 70% of students reported a desire for further information about selection tests as part of their degree.

These novel findings suggest that students could benefit from further information about selection tests as part of their degree programme which would be of benefit to both students and universities.

These findings are, to the authors knowledge, the first to explicitly assess second- and third-year undergraduate students' knowledge, experience and confidence with popular graduate employer selection tests and demonstrate that students would like more information about these tests on their programme.

Although the background on positive and supportive leadership styles and their positive effects is constantly increasing, it is known that negative and destructive leadership styles are less researched. Thus, examining the toxic leadership behaviors of nurse managers and the effects of these on nurses has a critical significance. When the measurement tools evaluating toxic leadership are examined, it is seen that there is a need for measurement tools that evaluate the toxic leadership behaviors of nurse managers. This study's purpose is to psychometrically examine the Turkish version of the Toxic Leadership Behaviors of Nurse Managers (ToxBH-NM-TR) Scale and test the hypothesized conceptual model that includes the relationships between toxic leadership, mental well-being and work engagement.

This quantitative research was carried out in psychometric, correlational and cross-sectional design. A total of 559 nurses were included in the study by using the convenience sample method. The ToxBH-NM-TR Scale, Warwick–Edinburg Mental Well-Being Scale and Utrecht Work Engagement Scale (UWES) were used to measure the latent variables of the study. The data were collected between June and October 2020 with the online survey method. IBM SPSS Statistics 24 and Amos 21 statistical programs were used to analyze the data.

The scale-content validity index of the ToxBH-NM-TR was 0.88. Confirmatory factor analysis results showed that the fit indices were acceptable. The ToxBH-NM-TR had high internal consistency and temporal stability. In addition, the relationships between the latent variables of the study were in the expected direction and statistically significant (p < 0.001). The hypothesized conceptual model showed an acceptable or good fit to the data. Mental well-being partially mediated the relationship between toxic leadership and work engagement. The study showed that the ToxBH-NM-TR is a valid and reliable instrument and provided evidence that confirmed the hypothesized conceptual model.

The first of these is the fact that managers' toxic leadership behaviors were determined based on nurses' self-report. For this reason, participants' potential prejudices may have affected the results of the study. The second limitation concerns the data collection technique. Using face-to-face data collection techniques during the COVID-19 pandemic could create a danger/risk for the health of nurses, researchers and patients. Therefore, the nurses in this research were reached through an online survey on social media platforms. The participants of the study were limited to those who had access to social media. Finally, some socio-demographic and professional characteristics of the participants may be a confounding variable for the model. For this reason, this conceptual model needs to be validated on other samples in different countries to increase the generalizability of the research results.

The characteristics of this leadership style should be understood, and its effects on employees and organizations should be evaluated by screening regularly to prevent the development of toxic leaders and to eliminate the harmful effects of their behavior. The nurses should respond decisively to the forces that cause them to submit in order not to encourage a toxic leadership style. Healthcare institutions should develop procedures and take a proactive approach to destructive and negative leadership behaviors and practices. In addition, nurse managers should get feedback by using informal networks and 360-degree assessment tools and evaluate whether their leadership has a toxic function by regularly screening the effects of their leadership.

The results of this study offer important implications for nurses, managers and healthcare institutions and can be useful in gaining awareness about the negative effects of a toxic leadership style. In addition, the study provides a valid and reliable scale that will enable the identification of managers with this leadership style to prevent the development of toxic leaders and eliminate the harmful effects of their behavior.

The global market for cloud gaming is growing rapidly. How gamers evaluate the service quality of this emerging form of cloud service has become a critical issue for both researchers and practitioners. Building on the literature on service quality and software as a service, this study develops and validates a gamer-centric measurement instrument for cloud gaming service quality.

A three-step measurement instrument development process, including item generation, scale development and instrument testing, was adopted to conceptualize and operationalize cloud gaming service quality.

Cloud gaming service quality consists of two second-order constructs of support service quality and technical service quality with seven first-order dimensions, namely rapport, responsiveness, reliability, compatibility, ubiquity, smoothness and comprehensiveness. The instrument exhibits desirable psychometric properties.

Practitioners can use this new measurement instrument to evaluate gamers' perceptions toward their service and to identify areas for improvement.

This study contributes to the service quality literature by utilizing qualitative and quantitative approaches to develop and validate a new measurement instrument of service quality in the context of cloud gaming and by identifying new dimensions (compatibility, ubiquity, smoothness and comprehensiveness) specific to it.

This study aims to understand the patterns of content-sharing behaviour on major social media platforms by young adult users with reference to how these sharing patterns are influenced by two main sociocultural factors in their lives, religiosity and social conformity.

Online surveys including both the ATSCI test for social conformity as well as the Hoge test for religiosity were filled out by 590 participants. In-depth interviews with six participants representative of the same population were conducted to deepen analysis of key variables explored in the surveys. The design of the interviews was semi-structured, whereby the focus was to achieve a general overview of participants' intentions and habits regarding sharing information via social media.

The findings show a significant positive impact of religiosity and social conformity on users' sharing intention which, in turn, affects their inclination towards verifying the content they share.

The authors' findings emphasise how users bear the onus of correcting the online information space. It paves the way for future research by recognising the value of independent corroboration amongst users.

This study lends key support to the growing body of research on social media use in societies in which shared religious and cultural values tend to clearly impact everyday social interaction.

The changing environment and competitive market forces have brought many changes in the business sector that have put organisations under immense pressure. The use of psychometric assessments and behavioural profiling help organisations to determine individuals' abilities, aptitudes, personality traits, values and factors which intrinsically motivate them and assist in bringing the right people on board who fit well within the organisational culture and can contribute towards the performance goals. Although behavioural profiling and psychometric assessments are accepted worldwide, however, developing countries particularly the public sector still relies on conventional recruitment methods and the adaptation of contemporary behavioural profiling and psychometric assessments is a challenge. Therefore, this chapter evaluates how the adaptation of behavioural profiling and psychometric assessments in the civil service exams in developing countries can improve the selection process and ultimately can help to improve the quality of public services, capacity building and achieving sustainability goals.

Police training is in a period of transition, requiring new recruits to already have, or work towards, a policing degree. However, recruitment procedures have not significantly changed in the past few decades. With psychometric testing commonplace in North America and Australasia to help ensure the right recruits are selected, this research seeks to understand if police trainers feel there is scope for a similar process in the United Kingdom (UK).

Twenty-five police training staff across four different police forces took part in a total of six focus groups to discuss views on this and other areas of recruitment.

Results indicated that police trainers are concerned about the quality and aptitude of recruits. Support was given for the introduction of formal psychometric testing to prevent unsuitable candidates from successfully joining and/or to give trainers better insight into the personalities of their students.

There was general concern from female trainers that the police environment new recruits entered still bore elements of covert sexism. Trainers' views on reforms to police recruitment, the implications of this and areas for future study are discussed.