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This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This conceptual paper aims to explore government regulatory responses of social networking platforms (SNP) and tourism destination evangelism. This research draws on a two-phase data source review of government legislations that guarantee social media users and empirical papers related to social media platforms. The results revealed that Ghana has adopted specific legislations that manage and control SNP. To the best of the author’s knowledge, this study is the first of its kind that synthesized government legislation and empirical papers on social networking platforms in evangelising destinations which have been missing in extant literature.

The purpose of this paper is to scrutinise the effectiveness of four derivative exchanges’ enforcement efforts since 2007. These exchanges include the Commodity Exchange Inc. and ICE Futures US from the United States and ICE Futures Europe and the London Metal Exchange from the UK.

The paper examines 799 enforcement notices published by four exchanges through a behavioural science lens: HUMANS conceived by Hunt (2023) in Humanizing Rules: Bringing Behavioural Science to Ethics and Compliance.

The paper finds the effectiveness of the exchanges’ enforcement efforts to be a mixed picture as financial markets transition from the digital to artificial intelligence era. Humans remain a key cog in the wheel of market participants’ trading operations, albeit their roles have changed. Despite this, some elements of exchanges’ enforcement regimes have not kept pace with the move from floor to remote trading. However, in other respects, their efforts are or should be, effective, at least in behavioural terms.

The paper’s findings are arguably limited to exchanges based in Anglophone jurisdictions. The information published by the exchanges is variable, making “like-for-like” comparisons difficult in some areas.

The paper makes several recommendations that, if adopted, could help exchanges to increase the potency of their enforcement programmes.

A key aim of the paper is to shift the lens through which the debate concerning the efficacy of exchange-level oversight is conducted. Hitherto, a legal lens has been used, whereas this paper uses a behavioural lens.

This study aims to examine the perceived values of the metaverse when adopting it in the luxury hospitality business. Based on the cost–benefit perspective, this research provides solid theoretical contributions and actionable managerial recommendations.

An exploratory sequential mixed-method design was used. For the qualitative phase, 21 hotel managers and 24 hotel guests (who often stay in four-star and five-star hotels and resorts) were interviewed after showing them a series of videos about using the metaverse in the hotel business. Based on the results of the qualitative phase, the analytic hierarchy process method was used, and 476 valid questionnaires were analyzed.

The results highlight the perceived benefits (personalized services, immersive experience and positive brand image) and costs (lack of human touch, time and effort and security and privacy) of metaverse adoption for hotel managers and their guests. In addition, the study determines the weight of each value attribute of metaverse adoption for each travel stage (pre-travel, during travel and post-travel).

Regarding metaverse adoption, the research offers practical suggestions for luxury hotels. For instance, the cost of equipment and the time and effort required are perceived costs of metaverse adoption. To address these challenges, hotels may offer free equipment (e.g. VR headsets) and training to their guests to stimulate the use of the metaverse.

This study addresses a gap in the literature by presenting a conceptual framework for examining metaverse adoption in the luxury hotel scenario. Unlike using conventional models like the technology acceptance model or the unified theory of acceptance and use of technology to investigate a technology’s adoption, this study stands out by unraveling the topic through the lens of value proposition. The latter often comes from an efficient value co-creation process, which is indeed shaped by an adequate appreciation of the congruence of perceived values (i.e. perceived benefits and costs) of metaverse from hotel manager and guest perspectives.

To gain a deeper understanding of the determinants impacting the intention of Chinese young consumers to utilize virtual try-on apps (VTOs), this study adopts a modified version of the electronic technology acceptance model (e-TAM). The primary objective is to investigate how consumers' characteristics influence their post-use feelings, subsequently affecting their attitude towards VTOs and their intention to use them. Additionally, this research aims to explore potential gender differences within this process.

In this study, a sample of 243 college students from a university in China was recruited to participate in on-site software use. A total of 227 valid questionnaires were collected and used for data analysis. Structural equation modeling (SEM) was employed to empirically evaluate the data and test the research hypotheses. Additionally, multiple group comparisons were conducted based on gender to examine potential differences in the acceptance process.

The findings of this study reveal a significant association between users' individual characteristics and post-use feelings. Moreover, there are notable differences between male and female students in terms of their perceptions of innovativeness, knowledge and understanding regarding post-use feelings. Notably, four variables within post-use feelings, except for perceived compatibility, are found to be predictive of attitude towards VTOs. Additionally, it is observed that attitude towards VTOs directly influences users' intention to utilize them.

This study contributes to the research on consumers' intention to use VTOs by examining the antecedents of post-use feelings, specifically four consumers’ individual characteristics. The findings of this study offer managerial insights for professionals to formulate marketing positioning and communication strategies.

Applying the stimulus-organism-response (S-O-R) theory in a wine museum context, this paper aims to examine how and why experience design characteristics influence visitor satisfaction, particularly investigating the role of epistemic (learning) and hedonic (having fun) values as the underlying mechanisms of this relationship.

The authors collected field survey data from 652 visitors at a world-leading wine museum. The authors tested the research model on ten modules of the museum using path analysis and a bootstrap approach; the authors further conducted mediation analyses to test how the design of the museum’s modules influenced perceived value and satisfaction.

Content comprehensibility and surprise, as well as interactivity and ease of use, are core design characteristics that drive visitor satisfaction. More significantly, hedonic and epistemic values play a significant mediating role in influencing the relationship between design characteristics and visitor satisfaction.

The authors provide clear and actionable recommendations to help managers design museums that provide educational, entertaining and satisfying visitor experiences.

To the best of the authors’ knowledge, this is the first study to apply the S-O-R theory in a wine museum context. The significance of this study lies in demonstrating how and why experience design characteristics support the creation of an edutainment visitor experience that drives visitor satisfaction.

The higher-level aim of this study is to investigate the impact of health information needs satisfaction on the fear of COVID-19 for the general population. The investigation is theoretically grounded on Wilsons’ model of information seeking in the context of inquesting the reasons for seeking health information as well as the information sources the general population deploy during the COVID-19 pandemic.

This cross-sectional survey examines the correlations between health information seeking behavior and the COVID-19 generated fear in the general population through the application of a specially designed structured questionnaire which was distributed online. The questionnaire comprised four main distinct research dimensions (i.e. information needs, information sources, obstacles when seeking information and COVID-19 generated fear) that present significant validity levels.

Individuals were motivated to seek COVID-related health information to cope with the pandemic generated uncertainty. Information needs satisfaction as well as digital health literacy levels is associated with the COVID-19 generated fear in the general population. Finally, a conceptual framework based on Wilsons’ macro-model for information seeking behavior was developed to illustrate information needs satisfaction during the pandemic period. These results indicate the need for incentives to enhance health information needs satisfaction appropriately.

The COVID-19 generated fear in the general population is studied through the information seeking behavior lenses. A well-studied theoretical model for information seeking behavior is adopted for health-related information seeking during pandemic. Finally, digital health information literacy levels are also associated with the fear of COVID-19 reported in the authors’ survey.