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In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

The current booming development of smart cities poses new requirements and challenges for their internal infrastructure development. This article aims to explore the questions of: What is the level of social sustainability of smart city infrastructure today? and What are the core contents and paths to improve this level?

With the theme of public participation in the social sustainability evaluation of smart city infrastructure in the context of big data, this study mainly makes a systematic literature review of the Web of Science's Science Citation Index Expanded and Social Sciences Citation Index databases. After collection and screening, 199 documents were finally obtained.

It is found that the level of social sustainability of smart city infrastructure is still low, and public participation can provide solutions to the difficulties and challenges involved in its development, while big data technology can broaden the channels for public participation and promote the development of smart city-related components in the process, including smart city infrastructure.

This article summarizes the internal mechanisms of smart cities at the theoretical level and analyzes the social sustainable development of smart city infrastructure. In practice, the shortcomings in this field are identified and suggestions are provided on how to carry out digital public participation, which has practical reference value.

This study aims to explore the connection between travel content consumption in social networks and social comparison, envy as well as travel intention. It analyzes whether tourists’ travel intention is affected by travel content consumption in social networks, and more importantly, whether social comparison and envy play a mediating role in this process.

Data was collected through intercept in four popular tourist spots in Guangzhou and Zhuhai in South China. A self-administered questionnaire was used. A total of 400 participants were recruited, and 291 valid questionnaires were obtained. Bias-corrected nonparametric percentile bootstrap mediation variable test method was used to test hypotheses.

The study yielded three results. First, travel content consumption in the social networks positively influences travel intention. Second, travel content consumption in social networks indirectly affects travel intention through social comparison and envy. Third, the control variables, such as gender, age, education and income, mainly affect envy.

This study constructs a theoretical framework of stimulus–cognitive appraisal–emotion–behavioral responses. To the best of the authors’ knowledge, it is the first study to reveal that the internal psychological mechanism of travel content consumption affects travel intention. It also discloses that envy of seemingly negative emotions can encourage positive behaviors in certain situations.

Income from investment properties can fluctuate depending on the state of the economy. The idea that there is always a potential exit (sale) value whenever the property stops performing at its optimum or deflation in the economy will always appeal to investors. To determine housing prices, investors would rely on a direct comparison approach (DCA) of recent substitute sales in the open market. Appraisers use this approach to develop an opinion of value when there is a plethora of recent sales to analyse.

The study was designed to establish the use of the analytical hierarchy process (AHP) approach as a support tool for deciding property appraisals. A case study of an industrial single-storey stand-alone building with grade-level parking in the south-east of Calgary, Canada, was investigated with the AHP approach. The result was cross-referenced with the DCA.

Using a consistency index of 0.077321 and a consistency ratio of 0.085912, the matrix multiplication was determined to be 0.456706. The average valuations derived from the adjusted price per square foot using the direct comparison method and the unadjusted price per square foot using the AHP were deemed the best value estimate in the light of available comparables. The implications of the findings suggest that AHP, as a quantitative technique, can support and validate the use of similar non-recent sale comparables when appraising investment properties with the DCA.

AHP is an alternative aid in quantitatively deciding the most significant value attribute for comparison before subjective adjustments. When intuitively applied in the DCA, these subjective adjustments almost always lead to an overvaluation of properties.

Disasters and other emergencies are increasing, with millions of people affected by events like earthquakes, fires and flooding. The use of mobile emergency alert systems (MEAS) can improve people’s responses by providing targeted alerts based on location and other personal details. This study aims to understand the factors that influence people’s willingness to share the personal information that is needed to provide context-specific messaging about a threat and protective actions.

Drawing on protection motivation theory (PMT), this study proposes and tests a model of willingness to use personalised MEAS that incorporates key factors related to an individual’s appraisal of a potential threat (i.e. perceived vulnerability and severity) and coping capacity (i.e. response efficacy and self-efficacy), with deterrents like response cost and privacy concern. This study uses survey data from 226 respondents in New Zealand and SmartPLS to assess the model.

The results show how willingness to use MEAS is influenced by people’s appraisal of an emergency threat and their perception of how using MEAS would help them to cope effectively. Fear and perceived severity are significant motivators of MEAS use, along with coping appraisal. However, when the negative influences of privacy concern and response cost are strong enough, they can dissuade use, despite knowing the risks.

The study addresses a gap in research on the use of alert systems like MEAS, which require sharing of personal information and continuous engagement such as the real-time disclosure of one’s location. It confirms the significance of factors not studied in prior research, such as privacy concerns, that can dissuade use. This study also extends the application of the PMT in the context of emergency management.

Despite the increasing interest in the metaverse—immersive three-dimensional virtual worlds wherein personalized avatars interact with one another—little is known about how users cognitively appraise and emotionally experience it. To fill this gap, the present study explores the emotional, behavioral and social consequences of users' cognitive appraisals, while focusing on social virtual reality (VR) as a representative entry point to the metaverse.

Drawing on cognitive appraisal theory against the backdrop of a framework for classifying emotions, this study develops and tests a theoretical model to account for users' continuance intention and its consequences in the social VR context based on two-wave panel survey data collected from 216 users of social VR platforms, including AltspaceVR, VRChat, Bigscreen and Rec Room.

The results of the first survey showed that perceived opportunity was more strongly influenced by technological opportunity than social opportunity, whereas perceived threat was more strongly affected by social threat than technological threat. Integrating the data collected from the first survey with those of the second survey, we also found that users' continuance intention positively influenced both their behavioral engagement and social self-efficacy.

By adopting a longitudinal approach, this study provides insights that may be valuable to researchers and practitioners who seek to use social VR for business purposes. This study also contributes to the metaverse literature by conceptualizing and operationalizing the opportunity and threat factors of social VR and identifying salient emotions that users experience in this context. Finally, this study has practical implications for addressing the social and technological features that may cause adverse user experiences in social VR.

Valuers should independently assess market value. The purpose of this article is to analyze whether the valuation behavior remains independent when commissioned by publicly listed companies in Taiwan.

This study used both quantitative and qualitative methods. Quantitative data analysis was used to examine the estimated premium ratio and estimated divergent ratio with the independent sample t test and Wilcoxon-Mann-Whitney test. To complement and validate the quantitative analysis, open-ended questionnaires were conducted, providing additional insights into the research findings.

The results showed that there is a significant difference in estimated valuations commissioned by representatives of buyers and sellers, and the estimated premium ratios commissioned by representatives of buyers were higher than those of sellers. Furthermore, the open-ended questionnaires results indicate that these findings may be influenced by clients for less experienced appraisers. However, for senior appraisers, this is seen as an action to gain a better understanding of the valuation purpose and always within a reasonable price range. In addition, client influence is not a static factor; it may transform into the valuer's behavior as the appraiser's experience grows and deepens.

It is difficult to obtain valuation reports commissioned by representatives of both buyers and sellers for the same property transactions. In this study, data were obtained from the Market Observation Post-System (MOPS) in Taiwan. As valuation reports could not be obtained, estimated valuations and transaction prices are used to calculate estimated premium ratio and estimated divergent ratios.

Previous investigations of the client effect have been conducted using qualitative methods including questionnaire surveys, in-depth interviews and experimental design. However, these studies are subject to moral hazard. This study may be the first study that has access to data on valuations for both buyers and sellers in such a formal setting.

Shifting to OLSL classes during the pandemic can bring learners ambivalent experiences: negative, positive or both appraisals toward the technologies. However, few studies have examined how ambivalent experiences can influence students' learning behaviors, specifically cyberslacking and active participation. Using the challenge-hindrance stressor framework, this study investigates the impact of challenge and hindrance appraisals on these learning behaviors.

This study uses a mixed methods approach to answer research questions. An interview was conducted to identify the key components of ambivalent appraisals, and a survey was conducted to empirically examine the impact of challenge and hindrance appraisals on learners' behaviors in online live streaming learning (OLSL) contexts. The data of 675 university students were analyzed using structural equation modeling.

This study found that hindrance appraisal leads to cyberslacking while challenge appraisal leads to active participation, but it can also cause cyberslacking. Social presence has a double-edged effect, acting as both a facilitator and inhibitor, strengthening the effect of hindrance appraisal on cyberslacking and the impact of challenge appraisal on active participation.

Prior studies have primarily focused on the negative side (techno-distress) of technology appraisals. This study simultaneously examines the positive side, techno-eustress, on learners' behaviors in OLSL contexts, and explores the moderating effects of social presence. This study contributes to the technostress and technology adaptation literature by revealing how technology-induced ambivalent appraisals impact behavioral responses. It offers important theoretical and practical implications for education tool designers.

The purpose of this study is to empirically examine how the seven human resource management (HRM) practises, namely, leadership development, professional investment, egalitarian practises, developmental appraisals, family-friendly practises, engagement practises and generous benefits, are associated with perceived organisational support (POS) and destructive deviance in the context of Indian organisational culture.

In total, 265 middle-level IT personnel provided the study's data. To test the suggested study hypotheses, confirmatory factor analysis and PROCESS Macros were used.

Results show that putting in place leadership development, professional investment, egalitarian practises, developmental appraisal, family-friendly practises, engagement practises and generous benefits generates POS that, in turn, significantly contributes to reducing destructive deviance. Additionally, POS was found to partially mediate the relationship between perceived HRM practises and destructive deviance.

The results would help firms reduce detrimental employee deviation. To do this, managers must develop and put into effect the seven HRM practises, which demonstrate to workers that the organisation appreciates their contributions and cares about their well-being, thereby lowering disruptive deviance. In essence, IT businesses should carefully plan and implement the HRM practises they expressly want to use rather than mindlessly copying those of rival organisations. Furthermore, to adapt to the workforce's evolving needs, these HRM practises must be properly matched with both individual and organisational goals.

By including destructive deviance as a result of POS, this study adds to the body of research on organisational support theory. The literature on POS and negative behaviours will take a new turn with such a focus on destructive deviance. Additionally, this study encourages academics to investigate an underlying mechanism that accounts for how HRM practises affect employees' conduct. This study also adds to the sparse body of knowledge on POS for non-Western workers. The study's findings confirm that POS is a crucial concept for both Asian and Western workers.

This study aims to explore and extend the consumer–brand relationship literature by integrating the relatively new construct of brand coolness with a growing body of work on gratitude. Specifically, gratitude is explored alongside emotional brand attachment as an additional mechanism affecting the relationship between cool brands and the loyalty outcome of repurchase intention. Consumption context is examined as a boundary condition to the effect of gratitude.

Data was collected from an online survey of a Qualtrics panel of 356 US consumers. A moderated mediation model is used to explain the effects of brand coolness on repurchase intention via emotional brand attachment and brand gratitude in the moderating presence of consumption context.

Brand coolness significantly increases repurchase intention. Furthermore, emotional brand attachment and brand gratitude are established as parallel mediators of the relationship between brand coolness and repurchase intention, with brand gratitude exhibiting a significantly stronger mediated effect. The impact of brand coolness on brand gratitude is moderated by social visibility, with publicly consumed cool brands stimulating greater brand gratitude than their privately consumed counterparts.

Brand gratitude is shown to influence repurchase intention independent of the impact exerted by consumers’ emotional brand attachment. Cognitive appraisal theory is used to distinguish brand gratitude from other mediators studied in consumer–brand relationships. Findings establish the moderating influence of the social visibility of the brand on the relationship between brand coolness and gratitude.