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This paper aims to present an integrative model in predicting corporate tax fraud.

This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the “Fraud Diamond Theory”.

By integrating these three theories, this paper proposes that individual cognitive factors, fraud diamond factors and organizational factors such as normative and control factors influence managers to commit corporate tax fraud.

Practically, the proposed integrative model enables the government and tax authority to understand on why corporate managers engage in corporate tax fraud. It will also allow them to devise practical methods and strategies to prevent the corporate managers to engage in tax fraud.

This study has merit that proposed an integrative model in predicting corporate tax fraud. Research on corporate tax fraud has been the subject of limited investigation; hence, this study contributes to the tax compliance literature by proposing an integrative model to study corporate tax fraud in a Malaysian tax setting. Future studies can be conducted to test the proposed integrative model in examining the circumstances of managers’ intention to commit corporate tax fraud.

The purpose of this paper is to examine the effects of privacy concerns and consumer innovativeness towards consumer's adoption of a technological innovation in the form of cloud computing technology.

A cross-cultural comparison between consumers in the USA and China is made through a study of consumers intending to adopt cloud computing services. A review of the technology innovation adoption literature forms the basis of the research propositions, which are based on the extant literature and focused on the innovative adoption behaviour of consumers. A comparative approach is taken to analyse the differences between US and Chinese consumers intending to adopt cloud computing services.

Findings suggest that there are more similarities than differences between US and Chinese consumers adopting cloud computing services. The survey suggests that the performance expectancy, perceived usefulness and perceived ease of use can help predict intention to adopt cloud computing services in both the USA and China, but consumer innovativeness is a better indicator in the USA than in China for consumers adopting technological innovations.

This paper is important for cloud service technology marketers by indicating how social influencers can influence consumer's usage of cloud computing by affecting their social network of friends and family. In addition, insight into how consumers adopt cloud computing by focusing on privacy concerns of personal information being shared can help future technology innovations enter the marketplace at a faster rate.

This paper fills the gap in the current technology marketing and innovation literature on how consumers adopt technological innovations and highlights the importance of increasing the perceptions of performance expectation of service innovations.

This study attempts to ascertain how behavioral intention and word-of-mouth communication is affected by belonging, attitude toward behavior and subjective norm found in the theory of reasoned action. The research universe consists of customers visiting local restaurants operating in Afyonkarahisar.

The survey technique was used to collect data from customers visiting local restaurants between 05 September and 05 November 2022, using the convenience sampling method. The acquired data (n = 385) were analyzed using the structural equation model and the SmartPLS statistical tool.

The study findings indicate that behavioral intention is positively and significantly influenced by behavioral attitude, subjective norm and behavioral norm, but not by belonging. However, behavioral intention significantly and favorably influences word-of-mouth. When the indirect effect of study findings was analyzed, it was showcased that behavioral intention and attitude indirectly influence subjective norm and word-of-mouth communication, but belonging has no such effect.

The results suggest that businesses should focus on using local products as customers have a positive attitude toward them and provide customers with a sense of belonging to increase word-of-mouth communication. Additionally, the study highlights the importance of subjective norms in shaping customers' intentions and behavior toward local products.

The contribution of this article is valuable in terms of meeting this quest of visitors who have the motivation to introduce and experience the local culture, especially the Reasoned Action Theory of Word-of-Mouth communication approach of the customers, who play an essential role in the promotion and marketing of local restaurants selling local products, and to make a difference in their travels. Findings indicate that businesses should use local products, and customers need a sense of belonging. However, there is a subjective norm and attitude toward local products, and they should provide the necessary tendencies to gain a sense of belonging.

This study aims to examine the impact of social advertising (informative, entertainment, credibility, ease of use, privacy and contents) on the buying behavior of Muslim consumers toward the fashion clothing brands during the Holy Month of Ramadan along with the moderating role of brand image. Precisely, it focuses on the marketing techniques and strategies in social advertising to enhance buying behavior.

Using the convenience sampling technique, data was collected from 304 Muslim consumers during the Holy Month of Ramadan. Questionnaires were self-administered, and data was analyzed via Smart partial least square structural equation modeling.

Social advertising (informative, entertainment, credibility, privacy, ease of use, contents) and brand image have a positive relationship with the buying behavior of Muslim consumers toward the fashion clothing brands during the Holy Month of Ramadan, while the brand image has nonmoderating effects. Furthermore, social advertising has a positive and significant relationship with the brand image.

This study is only limited to fashion clothing brands in the Malaysian Muslim community and is based only on the few dimensions of the theory of reasoned action and technology acceptance model (TAM).

Results clarified the impact of social advertising and brand image on the buying behavior of Muslim consumers toward the fashion clothing brands during the Holy Month of Ramadan and the moderating role of brand image in achieving the business objectives.

This study has evaluated the effects of social advertising and brand image in enhancing the buying behavior of Muslim consumers during the Holy Month of Ramadan toward the fashion clothing brands along with the moderating role of brand image based on the theory of reasoned action and TAM model. Precisely, this study examined the unique characteristics of social advertising and the relative importance of informative, entertainment, credibility, ease of use, privacy and content in enhancing the buying behavior of Muslim consumers during the Holy Month of Ramadan, where consumers are emotionally involved in buying fashion clothing brands due to Eid al Fitr celebration.

The literature was reviewed to locate the most relevant social-psychology theories, factors, and instruments in order to measure New York State resident attitudes and social norms (SNs) concerning their intent to evacuate Hurricane Irene in the summer of 2011. The purpose of this paper is to develop a model which could be generalized to improve social policy determination for natural disaster preparation.

A post-positivist ideology was employed, quantitative data were collected from an online survey (nominal, binary, interval, and ratio), and inferential statistical techniques were applied to test theory-deductive hypotheses (Strang, 2013b). Since the questions for each hypothesized factor were customized using a pilot for this study, exploratory factor analysis were conducted to ensure the item validity and reliabilities were compared to a priori benchmarks (Gill et al., 2010). Correlation analysis along with logistic and multiple regression were applied to test the hypothesis at the 95 percent confidence level.

A statistically significant model was developed using correlation, stepwise regression, ordinary least squares regression, and logistic regression. Only two composite factors were needed to capture 55.4 percent of the variance for behavioral intent (BI) to evacuate. The model predicted 43.9 percent of the evacuation decisions, with 13.3 percent undecided, leaving 42.8 incorrectly classified), using logistic regression (n=401 surveyed participants).

Municipal planners can use this information by creating surveys and collecting BI indicators from citizens, during risk planning, in advance of a natural disaster. The concepts could also apply to man-made disasters. Planners can use the results from these surveys to predict the overall likelihood that residents with home equity (e.g. home owners) intend to leave when given a public evacuation order.

Once municipal planners know the indicators for personal attitudes (PAs) (in particular) and SNs, they could sort these by region, to identify areas where the PAs were too low. Then additional evacuation preparation efforts can be focussed on those regions. According to these findings, the emphasis must be focussed on a PA basis, describing the extreme negative impacts of previous disasters, rather than using credible spokespersons, to persuade individuals to leave.

A new model was created with a “near miss disaster” severity factor as an extension to the theory of reasoned action.

The COVID-19 pandemic has generated unprecedented public fear, impeding both individuals’ social life and the travel industry as a whole. China was one of the first major countries to experience the COVID-19 outbreaks and recovery from the pandemic. The demand for outings is increasing in the post-COVID-19 world, leading to the recovery of the ride-sharing industry. Integrating protection motivation theory and the theory of reasoned action, this study aims to investigate ride-sharing customers’ self-protection motivation to provide anti-pandemic measures and promote the resilience of ride-sharing industry.

This study followed a two-phase mixed-methods design. In the first phase, the authors executed a qualitative study with 30 interviews. In the second phase, the authors used the results of the interviews to inform the design of a survey, with which 272 responses were collected. Both studies were conducted in China.

The present results indicate that customers’ perceived vulnerability of COVID-19 and perceived COVID protection efficacy (self-efficacy and response efficacy) are positively correlated with their attitude toward self-protection, thus leading to their self-protection motivation during the rides. Moreover, subjective norms and customers’ distrust appear to also impact their self-protection motivation during the ride-sharing service.

The present research provides one of the first in-depth studies, to the best of the authors’ knowledge, on customers’ protection motivation in ride-sharing services in the new normal. The empirical evidence provides important insights for ride-sharing service providers and managers in the post-pandemic world and promote the resilience of ride-sharing industry.

This science mapping analysis aims to discern current, emerging and future trends of pro-environmental behavior and the theory of planned behavior (TPB).

Bibliometric analysis through bibliographic coupling and co-word analysis were used to reveal the progress of this phenomenon. Of the 1,120 documents search in Web of Science (WoS) database, 1,031 were used in this analysis after restricting to journal publications and studies after the year 2000.

The results show that four themes emerged, namely the fundamentals of TPB for pro-environmental behavior, antecedents of pro-environmental behavior, integration of TPB with the norm activation model and value belief theory and studies of pro-environmental behavior in developing countries. Environmental concern, environmental awareness, environmental knowledge and environmental education were the most commonly integrated variables.

This research is unique in the sense that the integration between TPB and other prominent theories of pro-environmental behavior is vital to predict individual pro-environmental behavior and understand the fundamental scientific importance of the domain. The norm activation model has been integrated with TPB in many pro-environmental behaviors. Mainstream media stakeholders should design and implement a plan for strategic communication and awareness campaigns in the community to encourage consumers to engage in many behaviors that lead to environmental sustainability.

This study presents a science mapping approach to uncover crucial knowledge structure related to pro-environmental behavior and the theory of planned behavior.

The purpose of this research was to identify the drivers of customer loyalty in the context of green marketing. In particular, the extended theory of reasoned action model specified here added crucial constructs in consumer behavior, namely, consumers’ trust and beliefs about corporate social responsibility, to increase the predictability of the model. Additionally, the moderating role of level of education in predicting customer loyalty to hotels was also examined.

A mixed methodology was used for the study. A structural mixed methodology was used for the study. A structural model was developed to understand the theoretical relationships between identified constructs. Additionally, multiple regression analyses were used to identify the moderating role of level of education in predicting consumer loyalty. Data collected through an online survey from 446 hotel guests were used for the analyses.

The results indicated that in addition to attitude and subjective norms, consumers’ trust in hotels’ intentions to be green influence their loyalty to green hotel enterprises. Further investigation also showed significant moderating influence of levels of education in their choice to be loyal to green hotels.

Even though the majority of the study’s sample has extensive travel experience, the data were collected from university employees, which might have limited the findings of this study.

Consumers need to trust ethical claims in adopting green practices to become loyal customers. Hence, it is imperative for marketers to convey that their business believe in proenvironmental activities. Additionally, marketers should not neglect their level of education because it influences their loyalty to green hotels. Green marketing should target not only an individual customer but also his/her ties to significant others, because subjective norms influence customer loyalty to green hotels.

This research developed a comprehensive model to understand customer loyalty to green hotels, thus providing insights to marketers and academics about a timely subject, namely, green behavior. In doing so, this research added crucial constructs to extend the traditional model of theory of reasoned action as well as examined the moderating role of level of education in the identified model.