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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.

Thailand's Halal-friendly destination attributes are the focus of this study. The purpose of this study is to investigate the impact of Halal-friendly attributes on tourists’ intentions to visit non-Muslim destinations. Also, this study analyzes the impact of Muslim tourists’ attitudes on Halal-friendly characteristics and their intentions to visit countries that are not predominantly Muslim.

To accomplish objectives, a survey was used to gather the data by using a convenient non-probability sampling approach from Muslim-majority countries Malaysia, Indonesia and Brunei. A proposed structural equation model was used to assess the influence of the variables above on the outcomes.

This study found that the factors of Halal-friendly facilities and Halal-friendly service positively influence the visiting intentions of Indonesian, Malaysian and Brunei Muslim tourists. In contrast, the social environment, food/beverages and local and staff attributes do not influence visit intentions. The tourist attitude mediates the relationship between the intention to visit and three dimensions of Halal-friendly attributes (social environment; food/beverage; and locals and staff).

This study did not investigate different kinds of dimensions for Muslim tourists visiting Thailand, such as preferences regarding personnel and families, cultural and artistic characteristics and the attributes of events and festivals. These dimensions cover a wide range of Halal-friendly tourism aspects. Second, this research did not investigate the associations between the demographics of Muslim tourists (age, gender, education level and income level) and the model variables. Such an investigation could have helped business developers and marketers in Thailand develop an efficient strategy for target marketing. The results of this research provide fundamental guidance and information for tourist enterprises in non-Muslim nations on how to enhance Muslim travellers’ images and intentions. However, because of the influence of other variables, locations in various areas of Asia, Africa and Europe may exhibit somewhat different effective qualities (e.g. environment, culture, history, etc.).

This study sheds light on the factors contributing to visitor satisfaction in the context of a desire to go to a Halal-friendly site. This insight from this study can be adapted and applied by tourism managers and marketing executives to build or develop the Halal-friendly destination image of a tourist destination (Phuket) in the right dimensions. It is a possibility that the image of a tourist attraction has a tight relationship with travelers’ perceived value, contentment and loyalty (Hsu et al., 2008; Khunrattanaporn, 2013; Pike, 2008). Battour et al. (2022) found that Muslims’ behavioural intentions are affected by the Halal attributes of the destination. It indicates that Halal attributes are very important for Muslim tourists when selecting a destination. To attract Muslim tourists, this study can be used for strategies and planning.

This study sheds fresh light on the concept of Halal tourism. It examines the perspective of Muslim tourists using Halal goods or services in anticipation of a future trip to a non-Muslim location (Phuket). This study is crucial for destination tourism operators, managers and marketers who lead Muslim tourists to non-Muslim destinations.

Do luxury consumers negatively evaluate digital interactions (website and social media) by international luxury brands? The topic has received much debate. The authors argue that luxury brand personality (modern vs. traditional), which encompasses a more stable form of brand identity in global markets, affects evaluations of digital interactions. They further investigate the role of self-brand connection in this process.

Three experiments on Prolific use a European sample and manipulate a single factor between subjects (modernity: less vs. more; traditionality: less vs. more) of French luxury brands and measure evaluations as the dependent variable. Two studies assesses self-brand connection (continuous) as a moderator (studies 2a, 2b). Study 2b rules out some alternative explanations, with culture (independent vs. collectivist) as an independent variable. A fourth study, using a North American sample on CloudResearch, assesses the effect of personality manipulation (more modernity vs. more traditionality) on consumer evaluations of an Italian brand, and assesses ubiquity perceptions as a mediator.

Consumers evaluate digital interactions of international luxury brands less favorably when luxury brand personality exhibits more (vs. less) modernity or less (vs. more) traditionality. Perceptions of ubiquity mediate these relationships. When self-brand connection is high, this effect is attenuated.

The research sheds light on the debate on whether luxury brands should create digital interactions in international markets, given that these global brands operate in multiple channels. Findings show that luxury brands can develop strategies based on aspects of their brand identity, a less malleable feature of brand identity within global markets. Additionally, the research contributes to the conversation about a global luxury market. In short, the findings offer evidence in favor of brand identity (personality) influencing the digital channel strategy a brand should undertake in international markets, first, followed by consumer needs.

The paper aims to explore the relationship between customer mindsets and customer citizenship behavior. This study used the cognitive-affective-behavioral model to examine how customer mindsets relate to customer citizenship behavior. In addition, it investigated the mediating effect of customer brand engagement and moderating role of brand trust.

The study used a self-administered online survey from 412 respondents using cellular mobile operating brands. Partial least square structural equation modeling was used to analyze the collected data.

The results revealed that growth-mindset customers directly and significantly influence customer citizenship behavior. The impact of a fixed mindset on customer citizenship behavior is indirect through customer brand engagement. The moderating findings revealed that the effect of brand trust on the relationship between customer brand engagement and customer citizenship behavior is higher than that between the fixed mindset and customer brand engagement.

The findings provide valuable insights for marketing and brand managers to design marketing campaigns considering different mindsets to generate customer citizenship behavior among customers.

This study provides new avenues in consumer psychology and behavior by unfolding the underlying mechanism through which mindsets lead to customer citizenship behavior, contributing to existing knowledge by extending the cognitive-affective-behavioral model.

Drawing on the stimulus–organism–response framework, this study examined the environmental stimuli driving tourists' internal, or organismic, states. In addition, the authors investigated the association of the identified organismic variables with the response variables during the COVID-19 pandemic. Specifically, the study examined how the associations between tourists' anticipation of recovery and the national government's smart governance, on one hand, and tourists' desire to travel domestically, their attitude toward domestic travel and their willingness to exhibit prosocial behaviors, on the other, further drive the satisfaction they derive from domestic travel.

The authors used an online questionnaire to collect self-report, single-wave data from individuals residing in India, an emerging market (N = 421).

The findings demonstrate (1) the association of anticipated recovery on the desire to travel and prosocial behavior; (2) the association of smart governance on attitude (although negative); (3) the association of desire, attitude and prosocial behavior on satisfaction; and (4) the lack of any moderation effect for perceived severity.

This study is the first empirical study to investigate the impact of tourists' perceptions and dispositions and the efficacy of the national government on tourists' desire to travel domestically and on their satisfaction with domestic travel. The findings can help emerging market multinationals and global brands engage better with domestic consumers in emerging markets within the context of the current pandemic. In addition, the findings can help to prepare these players to handle future disruptions caused by global health contingencies.

This study investigates how sustainability influences employer branding across generational cohorts – Generations Z, Y and X – and between two neighboring countries, Slovenia and Croatia, with different economic development levels.

A comparative cross-generational survey was conducted among respondents from Slovenia and Croatia to assess the impact of sustainability on employer brand perception. The survey explored generational attitudes toward sustainability and its integration into the employer value proposition.

The study found that all the generational cohorts view sustainability as an important factor in their evaluation of employer brands. Generation X showed the most favorable attitude toward sustainability, followed by Generation Z, highlighting the need for organizations to communicate sustainability efforts effectively to attract these groups. However, there were subtle differences between the countries, with Slovenian respondents indicating a slightly higher preference for sustainable practices. Additionally, while Generation Z may not have the same financial leverage as Generation X, their high valuation of sustainability in employer branding demonstrates their future influence as they enter the workforce.

Limitations include the survey’s conceptual framing, which may be inherently biased toward the more affluent Generation X’s capacity to prioritize sustainability and the focus on USA-based generational definitions, which may not be fully applicable across different cultural settings. Future research could address these limitations by refining the conceptual approach and expanding the sample to include more diverse geographical contexts.

By comparing responses from two economically distinct neighboring countries, the study reveals complex inter-generational dynamics and national contexts affecting sustainability’s role in employer attractiveness.

Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public. Companies use different CSA message strategies, including calling the public to support and act on the issue they advocate. Using reactance theory, the authors investigate the impact of CSA messages with a call to action on corporate reputation in the case of a company's gender equality initiative.

A one-factorial (CSA message with or without a call to action) between-subjects experiment was conducted by surveying 172 individuals living in Switzerland. The CSA messages were created in the context of gender equality.

The authors' study indicates that CSA messages with a call to action compared to those without overall harmed corporate reputation due to individuals' reactance, which is higher for CSA messages with a call to action, negatively affecting corporate reputation. The impact of the CSA message strategy with a call to action on corporate reputation remains significant after controlling for issue alignment and political leaning.

Communicating about socio-political issues, especially taking a stand, is a significant challenge for corporations in an increasingly polarized society and has often led to backlash, boycotts and damage to corporate reputation. This study shows that the possible adverse effects of advocating for socio-political issues can be related to reactance. It emphasizes that companies advocating for contested issues must be more cautious about the message strategy than the issue itself.

Increasingly brands are performing several activities on social media in order to alter consumer consumption towards their offering. However, limited studies have attempted to understand as how activities on social media influence usage intentions and brand loyalty. Thus, this study aims to examine the influence of social media marketing activities (SMMA) on brand experience and its association with continued usage intentions (CUI) and brand loyalty.

The study conceptualized a research model by using the theoretical premise of stimulus-organism-response theory. SMMA acts as stimulus, four (sensory, affective, behavioral and intellectual) elements of brand experience act as organism, and CUI and brand loyalty act as response. A survey-based questionnaire is used to collect data from 309 respondents. The hypothesized associations of research model were examined using the structural equation modeling approach.

Results of the study are in line with hypothesized associations among constructs. Results suggest that SMMA is associated with all four elements of brand experience. Also, affective, behavioral and intellectual aspects of brand experience are associated with CUI which influence brand loyalty. The moderating role of education on hypothesized association and the mediating role of organism are also confirmed.

Using stimulus-organism-response theory, this study confirms that SMMA are associated with sensory, affective, behavioral and intellectual aspect of brand experience which has not been examined so far. Also, the novel findings of study add to existing literature of SMMA, brand experience and brand loyalty. The study further contributes to literature by showing the moderation effect of education.

The purpose of this study is to investigate students’ attitudes, self-efficacy and emotional behaviour associated with online learning and the effectiveness of online learning.

A research model was formulated and analysed with the structural equation modelling technique. The respondents consist of 843 students pursuing their studies at a private university’s foundation, undergraduate and postgraduate levels. A two-step systematic approach was used using the SmartPLS version 3 software to conduct statistical analysis and draw meaningful insights.

The study’s findings have demonstrated that students’ attitudes and self-efficacy exhibit a positive relationship with online learning behaviour (OLB). It is observed that the students’ emotions are related to online learning effectiveness (OLE) and mediate the relationship between OLB and OLE. Furthermore, OLB partially mediates the relationship between attitude and OLE and between self-efficacy and OLE.

The operational instructions and digital resources have proven to be highly effective in providing valuable learning experiences to the students. As a result, the students are now expanding and applying their new encounters to a broader range of learning opportunities. This study has provided valuable insights for stakeholders, including scholars, higher education institutions and the Ministry of Higher Education, in providing the ideas of online learning or Web-based education.

The originality of this study sheds light on the role of OLB as a mediator. It was underlined that emotion is critical in improving students’ OLE. Thus, students’ attitudes and self-efficacy have been essential in reassuring OLB and enhancing OLE.

This research paper aims to evaluate the sustainability knowledge and background of students, staff and faculty regarding current university sustainability practices and individual behaviors at Central Michigan University (CMU); to compare sustainability background and knowledge based on academic discipline of enrollment or employment; and to assess sustainability awareness and interest of the campus community to guide future sustainability initiatives and resources at CMU.

An electronic cross-sectional survey was used to collect anonymous responses through Qualtrics, and then results were analyzed through SPSS. Analyses were performed based on the academic structures at CMU.

This research has found that students in STEM fields are more inclined to have pro-sustainability attitudes, knowledge and behaviors, compared to those studying the arts and business. Additionally, results indicate that there is a significant difference in knowledge between the students, and the staff and faculty respondents regarding sustainability knowledge and application, with the staff and faculty consistently demonstrating more pro-sustainability knowledge and behavior.

While research has previously been conducted on sustainability attitudes and behaviors, this research is unique because it ties sustainability knowledge to academic discipline. Additionally, it serves to gauge which sustainability programs and topics members of the campus community are most interested in, and which areas they are most willing to support.