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The paper examines the ‘Intention to Receive the COVID-19 Vaccines’ or IRV from three perspectives: the health belief model, behavioural economics, and institutional quality.

This study provides quantitative analysis by applying Chi-squared test of contingencies, paired sample t-tests, exploratory factor analysis, and multiple linear regression (stepwise method) on the data collected from 591 respondents mainly from Malaysia.

The results show that Perceived Benefits, Perceived Barriers, Perceived Susceptibility, Herding, and Institutional Quality play roles as predictors of IRV. Perceived Benefits play the most crucial role among the predictors and Perceived Barriers is the least important predictor. People have the herding mentality after being exposed to information encouraging such behaviour.

This study reveals that the respondents changed their behaviour in different circumstances when exposed to information that incorporates the effect of herding. Herding mentality, the effectiveness of government authorities, and regulatory quality have become important factors in enriching public health policies and the effectiveness of interventions.

User trust in social networking sites (SNS) has become an important issue in SNS discussions. This is because of its impact on knowledge sharing, social commerce, social interaction, among many others. However, information systems researchers have primarily explored the benefits of trust with little attention to its antecedents. In an attempt to address this knowledge gap, this study proposed a model that investigated the factors that promote trust among SNS users. Data was gathered from voluntary respondents using a questionnaire. A PLS-SEM analysis of 912 valid responses suggested that Norm of Reciprocity, Social Interaction Ties and Identification are significant factors that encourage Trust among SNS users. Shared Language was also identified to have impact on Norm of Reciprocity, Social Interaction Ties and Identification. The results of the study provide significant theoretical and practical contributions. They bridge the knowledge gap regarding the formation of Trust on SNS. The model evaluated explains 49.6% of the variance in Trust and thus suitable for analyzing the antecedents of Trust on SNS. Furthermore, with the significance of Identification, Social Interaction Ties and Norm of Reciprocity on Trust, SNS developers are tasked to offer SNS features that proliferate the formation of these factors as well as shared interpretations.

The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method.

This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software.

The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions.

The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms.

This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.