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To promote the success of peer-to-peer accommodation, this study examines the effects of online host–guest interaction as well as the interaction's boundary conditions of listing price and reputation on listing popularity.

Using 330,686 data collected from Airbnb in the United States of America, the authors provide empirical evidence to answer whether social-oriented self-presentation and response rate influence listing popularity from the perspective of social exchange theory (SET). In addition, the authors investigate how these two kinds of online host–guest interactions work with listing price and reputation to influence listing popularity.

The results reveal the positive association between online host–guest interaction and listing popularity. Notably, the authors find that listing price strengthens but listing reputation weakens the positive effects of online host–guest interactions on listing popularity in peer-to-peer accommodation.

This study is the first attempt to adopt SET to explain the importance of online host–guest interactions in influencing listing popularity as well as examine the moderating role of listing price and reputation on the above relationship.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

This chapter examines the world of risk management within fintech. It initiates by emphasizing the crucial role of technology and risk assessment in shaping the fintech landscape. It discusses various risk categories prevalent in fintech operations, elucidating the nuances of technology, operational, compliance, strategic, and reputational risks. A comparative analysis across different fintech sub-sectors unveils their distinct risk profiles. The narrative extends to proactive risk management frameworks, contrasting prominent models like the COSO ERM, FAIR Risk Quantification, and NIST Cybersecurity Frameworks. Integral defense measures are scrutinized, encompassing data encryption, access controls, vulnerability assessments, and incident response plans. This chapter underscores the significance of building operational resilience through robust technology infrastructure, regular system updates, disaster recovery planning, and business continuity measures. Ultimately, this chapter culminates in a comprehensive summary, offering pragmatic recommendations to fortify technology risk management in fintech.

This paper aims to explore three operations and supply chain management (OSCM) approaches for meeting the 2 °C targets to counteract climate change: adaptation (adjusting to climatic impacts); mitigation (innovating towards low-carbon practices); and carbon-removing negative emissions technologies (NETs). We suggest that adaptation nor mitigation may be enough to meet the current climate targets, thus calling for NETs, resulting in the following question: How can operations and supply chains be reconceptualized for NETs?

We draw on the sustainable supply chain and transitions discourses along with interview data involving 125 experts gathered from a broad research project focused on geoengineering and NETs. We analyze three case studies of emerging NETs (biochar, direct air carbon capture and storage and ocean alkalinity enhancement), leading to propositions on the link between OSCM and NETs.

Although some NETs are promising, there remains considerable variance and uncertainty over supply chain configurations, efficacy, social acceptability and potential risks of unintended detrimental consequences. We introduce the concept of transformative OSCM, which encompasses policy interventions to foster the emergence of new technologies in industry sectors driven by social mandates but lack clear commercial incentives.

To the best of the authors’ knowledge, this paper is among the first that studies NETs from an OSCM perspective. It suggests a pathway toward new industry structures and policy support to effectively tackle climate change through carbon removal.

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

To examine the impact of manufacturer reputation, retailer reputation, and product price on consumers’ perceived quality and purchasing behavior regarding organic milk.

Employing a 2 × 2 experiment, data were collected from 1,259 consumers in 32 provinces in China.

When a low-reputation manufacturer sells products through a high-reputation retailer, it improves consumers’ perception of quality and positively influences their purchasing behavior. Interestingly, setting higher prices for products manufactured by low-reputation companies and selling them through high-reputation retailers did not significantly enhance consumers’ perceived quality and deter their purchasing behavior.

The analysis expands the framework for cue diagnosis. While the existing framework primarily focuses on the influence of cue-type combinations on perceived quality, it does not integrate purchasing behavior into the conceptual framework. This limitation hinders people understanding of the theoretical mechanisms underlying the use of cues in purchasing decisions. This paper address this by gradually introducing variables, such as retailer reputation and product price, into the baseline model, thereby extending this theory. In addition, this paper advances the marketing research literature within the business-to-business-to-consumer context by examining the additive effects of manufacturer reputation, retailer reputation, and product price on consumers’ perception of quality and purchasing behavior.

Disruptive events caused by cyber incidents, such as supply chain (SC) cyber incidents, can affect firms’ SC operations on a large scale, causing disruptions in material, information and financial flows and impacting the availability, integrity and confidentiality of SC assets. While SC resilience (SCRES) research has received much attention in recent years, the purpose of this study is to investigate specific capabilities for building SCRES to cyber risks. Based on a nuanced understanding of SC cyber risk characteristics, this study explores how to build SC cyber resilience (SCCR) using the perspective of dynamic capability (DC) theory.

Based on 79 in-depth interviews, this qualitative study examines 28 firms representing 4 SCs in Central Europe. The researchers interpret data from semistructured interviews and secondary data using the DC perspective, which covers sensing, seizing and transforming.

The authors identify SCRES capabilities, in general, and SCCR-specific capabilities that form the basis for the realignment of DCs for addressing cyber risks in SCs. The authors argue that SCRES capabilities should, in general, be combined with specific capabilities for SCCR to deal with SC cyber risks. Based on these findings, 10 propositions for future research are provided.

Practitioners should collaborate specifically to address cyber threats and risks in SCs, integrate new SC partners and use new approaches. Furthermore, this study shows that cyber risks need to be treated differently from traditional SC risks.

This empirical study enriches the SC management literature by examining SCRES to cyber risks through the insightful lens of DCs. It identifies DCs for building SCCR, makes several managerial contributions and is among the few that apply the DC approach to address specific SC risks.

Compared to traditional (domestic) e-commerce consumers, cross-border electronic commerce (CBEC) consumers may face greater information asymmetry in the CBEC purchase process. Given this background, however, the literature has paid limited attention to the informational antecedents that influence consumers' perceptions of transaction costs and their CBEC purchase intentions. To fill this gap, this study integrates the elaboration likelihood model (ELM) and transaction cost theory (TCT) to develop a model for exploring how product (website informativeness, product diagnosticity and website interactivity as the central route) and external (country brand, website policy and vendor reputation as the peripheral route) informational antecedents affect consumers’ evaluations of transaction costs in terms of uncertainty and asset specificity and their CBEC purchase intentions.

This study employs a survey approach to validate the model with 766 Generation Z CBEC consumers based on judgment sampling. The partial least squares (PLS) technique is adopted for data analysis.

The results show that all the proposed central and peripheral informational antecedents reduce consumers’ perceptions of uncertainty and asset specificity, which in turn negatively influences their CBEC purchase intentions.

Through this investigation, this study increases our understanding of how product and external informational antecedents affect consumers’ evaluations of transaction costs, which subsequently determine their CBEC purchase decisions. This study offers theoretical contributions to existing CBEC research and has practical implications for CBEC organizations and managers.

This study assesses whether the strategic orientation of financial institutions to provide value to customers influences the dimensions of personal data privacy perceived by consumers of banking services. We also analysed whether these dimensions directly influence the value in use and, indirectly, the reputation of financial institutions.

Based on the literature, a model was developed to verify the proposed relationships. To test the model, we collected data via an online questionnaire from 2,422 banking customers, with analysis using structural equation modelling with partial least squares estimation.

The results suggest that strategic value orientation tends to have a direct positive influence on the constructs knowledge, control, willingness to value privacy and trust in sharing personal information and a direct negative influence on the personal data privacy experience. Three dimensions of personal data privacy (knowledge, willingness to value privacy and trust in sharing personal information) tend to have a direct positive influence on value in use. The results showed that the dimensions of personal data privacy experience and control had a significant and negative impact on the value in use construct. Another finding is the positive influence of value in use on organizational reputation. Investing in strategic value orientation can generate consumer perceptions of personal data privacy, which is reflected in the value in use and reputation of banks.

This study is theoretically original because it brings up the organizational reputation of financial institutions based on the strategic orientation to offer value to customers, personal data privacy and the value in use of banking services. The study of these relationships is unprecedented in the literature.