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The dynamics of work have increased the importance of work conditions and job demand in the corporate environment. This has exposed the high predominance of work overload among employees and managers in social organisations. This study aims to investigate the contemporary determinants of workaholism (organisational culture, financial well-being and career development) and quality of work-life (QWL) in Nigeria’s information technology (IT) sector.

To synthesise an understanding of factors that are responsible for workaholic behaviour among employees in the IT industry, this study used a cross-sectional research design to investigate the phenomenon that accounts for such hysteric conditions. This study administered an inventory battery of scales to obtain data from the study population on a random sampling technique to measure the established constructs responsible for workaholism and QWL. This study surveyed 644 samples of IT professionals in Nigeria and used structural equation modelling and artificial neural networks to examine the data obtained from the IT professionals.

The outcome of this study was significant as proposed. This study demonstrated that compulsive work approach adversely affects employee QWL in Nigeria’s IT industry. Also, excessive work adversely affects employee QWL in Nigeria’s IT industry. This study further discovered that organisational culture and management pressure significantly affect the QWL in the Nigerian IT industry. The results of this study showed that financial well-being significantly affects the QWL in the Nigerian IT industry. Lastly, it established that career development significantly affects the QWL in the Nigerian IT industry. This study concluded that if working round the clock is not completely removed from Nigeria’s IT cultural system, the industry will not be a safe environment and will not attract employees anymore. It has enabled many Nigerian workforces to quit working in Nigeria and migrate to international organisations.

This study has shown a meaningful dimension by discovering that workaholism is inherently in the cultural values and DNA of Nigerian IT institutions and not work addiction in itself for the employees. The novelty of this research has indicated that workaholism has not been documented much in the Nigerian IT sector.

The technology readiness and acceptance model were mostly employed as theoretical bases to analyze tourist behaviors of adoption of innovative technologies that are part of the smart tourism offer. This study attention now turns to the field of smart tourism human resource management and tries to establish a model to explain the relationship between general dimensions of personality with systematic specific dimensions toward ICT acceptance.

The authors adopted the TRAM model as a way to better understand and evaluate the causal relationships between the personality dimensions, factors of perception, attitudes and behavior of users regarding the acceptance and use of innovative technologies. Based on the empirical data of 478 employees operating in tourist organizations, travel agencies and hotels, the authors employed regression analysis as the basic method for examining the research hypotheses and causal relationships between variables in the presented model.

The analysis revealed that employees in the tourism sector are inclined to adopt new technology, and that technological readiness has an impact on attitudes and intentions toward the use of technologies. Moreover, the results show that the path between the dimensions of technological readiness and intention to use technologies is to a certain extent mediated through perceived ease of use and perceived usefulness.

This research is among the first empirical studies that examine technology readiness and adoption in the context of smart tourism development. Besides the findings extend the literature on the mediating effect of perceived usefulness and perceived ease of use between technology readiness index and technology acceptance behavior.

Since the outbreak of the COVID-19 pandemic, the demand for online services has risen, with e-payment emerging as a prominent option for customers seeking faster and more convenient transactions to complete their online purchases. Nevertheless, e-payment adoption in Egypt remains a challenge that requires further investigation. Thus, this study aims to investigate the factors influencing online customers’ attitudes and intentions towards adopting e-payment for online transactions, social influence, perceived ease of use, perceived usefulness, perceived trust, structural assurance and perceived privacy/security risk.

The data were gathered from 302 customers in Egypt and structurally analysed based on partial least squares structural equation modelling (PLS-SEM).

The findings revealed that social influence, perceived usefulness and perceived trust are significant antecedents of attitude. Furthermore, perceived usefulness, perceived trust, perceived privacy/security risk and attitude directly influence behavioural intention. Structural assurance and perceived trust directly influence perceived privacy/security risk. Moreover, perceived usefulness, perceived trust and attitude were found to have several mediating roles.

This study adds new empirical evidence from a developing country regarding the adoption of e-payment among online customers. In addition, its findings can help the government, practitioners and policymakers understand how to promote customers’ positive attitudes and encourage their intentions towards using e-payment.

The findings of this study can contribute to the digital transformation strategy in Egypt by providing insights into enhancing online shoppers’ attitudes and intentions towards e-payment adoption. This, in turn, can boost Egyptian e-commerce and the country's digital economy as a whole.

The purpose of this study is to test the antecedent factors that directly influence accounting information systems (AIS) usage, which, in turn, affects net benefits of AIS usage, drawing upon the technology acceptance model (TAM) in the context of Jordan.

To test the suggested research model, an online questionnaire was employed to collect data from 213 owners in Jordanian small and medium-sized enterprises (SMEs). The data were analyzed utilizing bootstrapped procedure by the partial least Squares-structural equation modeling (PLS-SEM).

Out of ten postulated hypotheses, eight were accepted. Mainly, the empirical outcomes confirm the suggested hypotheses that the perceived usefulness (PUS) of AIS is positively and significantly impacted by perceived convenience (PCN) and perceived ease of use (PEU). Besides, the outcomes confirm that AIS usage is significantly influenced by PUS, PEU and perceived compatibility (PCM). Finally, the net benefits of AIS are positively influenced by AIS usage and information technology (IT) knowledge, whereby it was revealed that IT knowledge has a direct and indirect effect.

This study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of an AIS to obtain a better achievement among Jordanian SMEs performance.

The aim of this study was to obtain evidence of the practical significance of the generational involvement (GI) of top management teams (TMT) on the nexus between entrepreneurial orientation (EO) and business performance (BP) in small family businesses (SFBs).

This study employed a questionnaire survey of 112 Malaysian SFBs. The data was analyzed using descriptive analysis, hierarchical multiple regression analysis and a two-way interaction model.

The results indicate that SFBs have a positive EO–BP nexus. However, the study found that TMT-GI has a negative effect on EO and reduces the positive nexus between EO and BP. Specifically, higher levels of GI were associated with lower levels of EO and weaker BP.

The study raises the necessity for SFBs to seek out a management mechanism and structure to balance the entrepreneurial boundary between the family-level and the business-level when there is increased GI. Additionally to the current, incorporating family TMT-related human ecology aspect of GI with the family business field could lead to a new research value stream.

The results of this study will enable family business decision makers and TMT to better understand the importance of considering family factors in their management strategies.

This analysis highlights the spatial relation of family-level logic in dominating EO–BP nexus at intervals in SFBs, where family factor of TMT-GI will be a key moderator.

This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer auditor tenure may be related to lower audit quality.

Using a sample of firm-quarters from 2017 to 2020, the authors conduct both univariate and regression analyses. We use hand-collected data for auditor tenure, SEC comment letters, and non-GAAP variables.

First, the authors find that the likelihood of disclosing non-GAAP earnings monotonically increases with auditor tenure on a univariate basis. Second, auditor tenure is negatively associated with aggressive non-GAAP reporting. Third, the authors document evidence of aggressive reporting in general; that is, items excluded in calculating non-GAAP earnings are associated with future performance. However, the association declines with longer auditor tenure. Finally, the authors report evidence that the likelihood of receiving an SEC comment letter that contains non-GAAP comments decreases with longer auditor tenure.

The results show that regulators need to consider both GAAP and non-GAAP disclosures’ costs and benefits when enacting auditor tenure regulation. Investors can benefit from the findings in evaluating the quality of non-GAAP earnings. The findings are also relevant to the SEC when allocating limited resources in monitoring non-GAAP reporting.

To the best of the authors’ knowledge, this is the first study showing that auditor tenure is associated with the quality of non-GAAP earnings. Given that financial reporting quality should be understood as a comprehensive system comprising both mandatory and voluntary disclosures, this study complements the literature that examines the effect of auditor tenure on financial reporting quality using GAAP reporting.

This study aims to test the effects of Technology-related Divestitures (TRDs) on firms' exploratory innovation. The moderating effects of firms' internal and external resource coordination activities, resource buffering and bridging, are also explored.

A set of data including 1,372 Chinese listed firms from 2009 to 2018 is adopted. Based on propensity score matching sample, random-effect Tobit models were employed to test the hypotheses.

The empirical results indicate that TRDs inhibit firms' exploratory innovation, while both resource buffering and bridging can mitigate this negative effect. This implies that to promote exploratory innovation, resource coordination activities are the essential.

The research findings can contribute to both the exploratory innovation and technological divestiture literature. The test on the moderating roles of resource buffering and bridging can also extend our understanding of the effect of TRDs on firms' exploratory innovation. Accordingly, several practical implications can be provided. This is especially important for strategic decisions of firms from emerging and developing countries, which often lack sufficient internal resources and strong technological capabilities to develop exploratory innovation.

Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for their use. Drawing on the technology acceptance model, this study aims to investigate the effects of perceived usefulness, perceived ease of use and perceived security on the trust in e-reimbursement systems and the relationship with honest disclosure intention.

A self-administered questionnaire was distributed to 254 respondents, with the partial least squares structural equation modeling used to analyze the data.

The findings showed that perceived security and perceived usefulness explained trust in e-reimbursement systems, whereas perceived ease of use had no significant effect on it. Corporate governance and trust in e-reimbursement systems have a positive relationship with whistleblowing intention. At the same time, corporate governance mediates the relationship between trust in e-reimbursement systems and honest disclosure intention.

This study sheds light on using e-reimbursement systems within organizations to prevent fraudulent reimbursements and offers recommendations to management on enhancing employees’ intention to engage in honest disclosure behavior through e-reimbursement systems.

This study used an integrated framework that incorporates the technology acceptance model (TAM) (Davis, 1989), the theory of planned behavior (TPB) (Ajzen, 1991) and trust to examine factors that mainly influence consumers' intention towards the use of smart technologies in tourism and hospitality (T&H) industry. The Internet of things (IoT), artificial intelligence (AI), virtual reality systems, augmented reality systems, etc. are the Smart 4.0 technologies generally used in T&H industry these days.

Convenience sampling approach was employed in this study. Data were collected over the Internet using a survey instrument by posting the questionnaire link on social network web pages of travel agencies from November 10, 2021, to December 30, 2021. In the opening statement of the questionnaire, we have explained about the Smart 4.0 technologies so that every respondent could understand what we mean by Smart 4.0 technologies.

The findings show that conjoining the TAM and the TPB with trust resulted in a robust model for explaining customers' intention toward using smart technologies in the T&H industry.

Smart technologies have become one of the most profitable e-commerce applications. This study examines and integrates the various advantages of smart technologies for the consumers in T&H industry, as well as providing insight into the intentions of Indian consumers. Hence, this study gives significant information to IT companies, online travel agencies, tour operators, travel agents, T&H planners and other stakeholders on Indian consumers' behavioral intentions (BIs).

This study tested the utility of the extended model in predicting consumers' intention towards the use of smart technologies in T&H industry. As far as the authors' knowledge is concerned, this is the first study that predicted intention of Indian consumers towards the use of smart technologies in T&H industry by integrating TAM, TPB and trust.

Both the SEC (Securities and Exchange Commission) and the popular press have routinely criticized firms for the complexity of their financial disclosures. This study aims to investigate how financial analysts respond to the tone complexity of firm disclosures.

Using approximately 20,000 earnings conference call transcripts of S&P 1,500 firms between 2005 and 2015, the authors first calculate the abnormal negative tone, the measure of tone complexity; then use such tone measure in econometric models to examine analyst forecast behavior. The authors also test the robustness of the results under different model specifications, tone word lists and alternative tone measure calculations.

Consistent with the notion that analysts respond to the information demand from investors and incur more costs and effort to analyze firm disclosure when the tone is more complex, the authors find that higher tone complexity is positively and significantly associated with more analyst following, longer report duration, more forecast revisions, larger forecast error and larger forecast dispersion. In addition, the authors find that tone complexity has a long-term impact on analyst following but has a limited long-term impact on analyst report duration, analyst revision, forecast error and dispersion.

This study complements existing literature by highlighting the information role of financial analysts and by providing evidence that analysts incorporate the management tone disclosed during conference calls to adjust their forecasting behaviors. The results can be used by policymakers as evidence and support for further improving firm communication from a new dimension of disclosure tone.