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This paper aims to understand how virtual influencers (VIs) can promote interethnic tolerance, online, among youth as a social good.

This paper conducted qualitative research using interpretive analysis with RTA (Reflexive Thematic Analysis) on data collected through focus groups.

This paper revealed that the quality of the VI’s content is a leading factor influencing VI's ability to promote interethnic tolerance, but creating content that is constantly authentic, appealing and inclusive to diverse ethnic groups in a particular context is challenging.

The study has some limitations related to the specific context on which it is focused and therefore transferring the findings to different contextual conditions requires caution, and also can be extended with positivist validation.

Findings from our study can drive future projects where real VI artifacts will play the role of a mediator in building strong relational trust among youth belonging to different ethnic groups. The findings indicate that VIs can be effectively used to foster interethnic tolerance if involve diverse team members who understand the ethnic culture deeply and social media experts, to create high-quality content to overcome some limitations.

VIs can be used as social interventions to promote interethnic tolerance and to reduce prejudices and anxiety in online youth communication.

To the best of the authors’ knowledge, no known studies investigated the potential of VIs for promoting interethnic tolerance among ethnically diverse youth groups. Hence, this study paves the way for further refinement on using cutting-edge technology for social good, since it is highly challenging, often resulting in wasted money.

This research aims to investigate the impact of exogenous shocks on individuals' risk tolerance, particularly when originating outside the economic or financial sphere. Focusing on Italy as the first Western country affected by COVID-19, this paper explores whether the pandemic led to a decrease in Italians' financial risk tolerance (FRT).

This study used a two-stage approach for data analysis. Initial examination of key variables used linear regression (ordinary least square [OLS]) with robust errors. Subsequently, a system of structural equations (structural equation model [SEM]) was used for a more nuanced exploration of hypothetical relationships between constructs and their observed indicators. SEM addressed reliability issues inherent in OLS, offering a robust analysis of structural models based on specified hypotheses. To assess the impact of COVID-19 on Italians' FRT, the Grable and Lytton Risk Tolerance Scale was used, measuring changes through a scored questionnaire with values ranging from 1 (greater risk aversion) to 4 (greater risk propensity).

This study used three distinct OLS regression models to analyze the impact of COVID-19 on Italians' FRT, considering mortality, infection and stringency rates. Findings revealed that older individuals exhibited lower risk tolerance across FRT dimensions, consistent with previous research. Men were more risk-prone, aligning with gender-related financial literacy disparities. Married respondents tended to be less risk-tolerant, supporting the idea that marital status influences risk attitude. Education level showed a slightly negative impact on investment risk. Professional instability, lower income and stock market inexperience were associated with lower risk tolerance. Notably, the COVID-19 pandemic had a significant positive effect, making respondents more risk-averse. SEM methodology was used to examine the moderating effects of COVID-19 proxies on FRT changes.

This research brings a novel perspective to the ongoing debate on exogenous shocks' impact on individuals' risk tolerance, particularly when originating outside the economic or financial domain. Focusing on Italy, the first Western country hit by COVID-19, this study uniquely investigates the pandemic's effect on Italians' FRT. With a large and representative sample, the findings contribute significantly to the literature on risk attitude, shedding light on the pandemic's impact. This study's originality lies in providing reliable evidence with policy implications, emphasizing the imperative for government intervention in addressing both health and economic issues in the wake of such external shocks.

This study aims to investigate the relationship between prevention and panic of COVID-19 and distress tolerance, happiness and emotional intelligence (EI) in undergraduate and postgraduate accounting students in Iraq. In other words, this study seeks to answer whether or not different types of prevention and fear of COVID-19 can lead to improved distress tolerance, happiness and EI.

The study’s statistical population comprises 298 undergraduate and 138 postgraduate students in Iraq who were selected as the sample size using the Cochran sampling method. In this study, partial least squares regression (PLS) have been used to investigate the effect of independent variables on the dependent variable.

The results showed a positive and significant relationship between COVID-19 prevention and distress tolerance and happiness, but no significant relationship was observed between COVID-19 prevention and EI. Also, no significant relationship was observed between fear of COVID-19 and distress tolerance and happiness, but there was a positive and significant relationship between fear of COVID-19 and EI.

The present study’s results can provide valuable information to everyone and help the development of science and knowledge because so far, and to the best of the authors’ knowledge, no research has examined the impact of prevention and panic of COVID-19 on distress tolerance, happiness and EI in students.

This paper aims to conduct an experiment that investigates the effect of the ambiguity present in international financial reporting standards (IFRS) on the judgments of auditors. This paper also examine the effects of the personality trait of ambiguity tolerance on judgments of auditors.

This paper conduct an experiment in which experienced Australian-based auditors are placed in hypothetical revenue recognition and lease classification decision contexts. The participants are members of the Australian accounting profession who are familiar with applying IFRS.

This paper find support for the perception that when the relevant IFRS are more ambiguous, auditors make less aggressive reporting judgments compared to when the IFRS are less ambiguous. The results also unveil a novel finding that auditors who are more tolerant of ambiguity are likely to choose the accounting treatment that best reflects the economic substance of a transaction when interpreting IFRS compared to those who are less tolerant of ambiguity.

These results would be of interest to policymakers and accounting researchers as they continue to contemplate a shift to more principles-based IFRS.

To the best of the authors’ knowledge, this study is the first to examine the influence of an individual’s ambiguity tolerance on financial reporting quality in jurisdictions that have adopted IFRS.

Based on the conservation of resources and emotional regulation theories, this research seeks to examine the relationship between social rejection and work-deviant behavior with a moderated mediation effect of emotional tolerance and psychological trauma.

A three-wave multi-sourced (dyad) data were collected from the professionals and respective supervisors of state-managed services sector organizations operating in Pakistan (n1 = 252, n2 = 126) selected through snowball sampling technique.

The results reflected that socially excluded employees indulge in work-deviant behaviors and psychological trauma perform a partial transmitting link. Further, an ability to be emotionally tolerant buffers the detrimental aspects effects of social rejection on psychological trauma but might not be an effective tool while one moves to the trauma stage. Further, the conditional effect confirms that a high level of emotional tolerance weakens the moderated mediation relationship between social rejection and work-deviant behavior via psychological trauma.

The present study provides guidelines to carefully identify and tackle the incidences of social rejection in the workplace and develop tolerance capabilities of employees to tackle the trauma and reduce work deviance.

This is a novel attempt to link the emotional regulation theory with the conservation of resources theory in order to minimize the deviance-related issues provoked by social rejection by introducing emotional tolerance as a coping mechanism which was paid less attention in the contemporary literature.

The authors’ examination aims to offer a quantitative perspective on the interrelationships between tourist harassment, the destination image, emotions and destination revisit intent. Furthermore, it explores the moderating role of travelers' experiences and tolerance in the link between tourist harassment, the destination image and revisit intentions.

The authors’ examination seeks to fill this research gap by utilizing a combination of qualitative and quantitative methods to test eight hypotheses using AMOS 23 and PROCESS MARCO.

The findings showed that tourist harassment negatively impacts the destination image and revisit intentions. Moreover, it indicated that tourists' experiences and tolerance moderate the link between harassment, the destination image and revisit intentions for travelers with high levels of experience and tolerance compared to those with low levels.

This article contributes to travel research and service failure recovery research on tourist harassment and its consequences. To this end, it developed and validated a new tourist harassment scale. Moreover, it is the first study that examines the moderating role of visitors' experiences and tolerance on the link between tourist harassment, the destination image and revisit intentions. Finally, this article is the first to empirically offer destination harassment reduction techniques.

Labor market studies show that job applicants are naturally inclined to embellish or omit information on their resumes, to gain advantage over other applicants. Religiosity can reveal much about an individual's sense of right and wrong and it has importance as a social force with a foundational role in ethical development. The study’s objective is to clarify the relationship between personal religiosity and the intentional deceitful presentation of information on resumes, as well as the judgment of situations with ethical content.

The study is comprised of Jewish adult participants that submitted a resume in search of a job in the past 30 weeks in Israel. The questionnaire included questions regarding resume fraud, tolerance towards unethical and illegal behaviors and demographic and occupational questions.

The authors' results indicate that religious status may be a predictor of resume deception. Religious applicants reported more rigorous moral ethics, manifested by less tolerant attitudes toward unethical and illegal behaviors in comparison to seculars, which in turn, were associated with decreased tendency to deceive on resumes.

For many countries, and especially emerging markets, the Covid pandemic negatively affected the economy and creating sufficient employment may be a challenge. A better understanding of the personal factors associated with problematic job searching behaviors is relevant.

Despite the recognized importance of religion as a social force with a foundational role in ethical development, there is a lack of research on the impact of religiosity on ethical decisions in the labor market. The authors propose explanations for the results based on the theory of planned behavior and perceptions of normative beliefs.

This paper aims to explore the factors that contribute to inclusive leadership (IL) through the lens of leaders and further segregate these factors into four levels to highlight the attributes required at each level in an inclusive leader’s growth journey.

This study adopts a qualitative research method comprising 31 in-depth interviews with managers across various domains to comprehend their views on traits of an inclusive leader.

This paper provides valuable insights into the vital characteristics of an inclusive leader. The study demonstrates that an inclusive leader’s journey moves from tolerance to acceptance, value, and finally celebration. Leaders need to continuously work on their awareness, efforts, accommodation, openness and cultural intelligence to become truly inclusive. Leaders who appreciate diversity and embrace inclusion create a workplace that impacts employees positively and subsequently influences engagement, performance and productivity of the workforce.

This study will promote awareness and understanding amongst practitioners about critical attributes of inclusive leaders and how organizations can facilitate leaders’ journey in becoming truly inclusive leaders.

To the best of the authors’ knowledge, this study is the first attempt to explore the conceptualization of IL through various levels of inclusion (tolerance, acceptance, value and celebration) leading to maturity and growth as an inclusive leader.

Despite the most efficient mechanism to fight against corruption is whistleblowing, in most cases, civil servants prefer to remain silent. For this reason, this research seeks to understand the decision-making process by which civil servants, who witness corrupt actions, prefer to remain silent.

A grounded theory was constructed, based on the coding of 27 in-depth interviews with civil servants from Bogotá, Colombia, who claimed having witnessed acts of corruption.

It is proposed that corruption tolerance is a process in which, upon observing an act of corruption, there is an emotional response (apathy, anger and fear) that influences the way civil servants rationalize irregular situations and determines their intention to whistleblowing. Additionally, it was found that behaviors such as patronage are normal for civil servants while irregular procurement and fraud are considered serious moral transgressions.

This research explores two important elements to advance the understanding of public corruption: (1) The comprehension, of the role that plays emotions in the corruption tolerance process by civil servants. Results revealed the existence of an ambivalence between anger and fear that could condition the decision to whistleblowing. (2) The validation of some theoretical elements that had been analyzed in previous research comparing them with the collected empirical information.

This study aims to gain an understanding of how caring for an ageing population affects caregivers’ psychological well-being, quality of life and ability to tolerate distress. This study provides valuable insights into the challenges faced by family caregivers and underscores the critical need for comprehensive support systems.

A correlational method and cross-sectional research design was used for the study. For this, a sample of 200 caregivers in the age range of 25–60 years who were taking care of the geriatric population above the age of 70 years for a minimum of one year were chosen. Four questionnaires − Burden Scale for Family Caregivers, Psychological Well-Being Scale, World Health Organization’s Quality of Life Scale-BRIEF version and Distress Tolerance Scale were chosen. Correlation and multivariate regression were calculated using statistical package for social sciences (SPSS) 21 and Jamovi 3.4.1.

This study found that there is a negative correlation of caregiver burden with psychological well-being, quality of life and distress tolerance. The sub-domains of self-acceptance, psychological health and tolerance levels were most impacted for the caregivers. Through multivariate regression, it was found that the caregiver burden significantly predicted psychological well-being and quality of life.

This study focuses on the English-speaking caregivers which may overlook the diverse linguistic and cultural variations within the broader caregiver community in India and the data collection exclusively targeted family caregivers providing support to geriatric population without chronic illnesses. This restriction could potentially limit the generalizability of the findings to the broader caregiving context.

The implications of this research are that for caregivers, this study underscores the importance of tailored support programmes that address the negative impact of caregiver burden on psychological well-being and quality of life. Health-care professionals can use the findings to incorporate mental health assessments and interventions within caregiving contexts, recognizing the interconnected nature of these variables. Policymakers can use the findings to inform policies related to caregiver support and health-care resource allocation.

In India, the social norm is that children are expected to take care of their parents when they become old. Taking care of elderly parents can be challenging, even emotionally. As a result, this study will focus on how caregivers’ psychological well-being, quality of life and ability to tolerate distress are affected. Consequently, promoting the creation of community support groups and workplace mental health programmes which could give caregivers a forum to voice their concerns.