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Based on the C-A-C framework, this article examined users' information avoidance intention in social media platforms.

The authors conducted data analysis using a mixed method of the SEM and fsQCA.

The results indicated that information overload, functional overload and social overload influence fatigue and dissatisfaction, both of which further determine users' information avoidance intention. The results of the fsQCA identified two paths that trigger users' information avoidance intention.

Extant studies have examined the information avoidance in the contexts of healthcare, academics and e-commerce, but have seldom explored the mechanism underlying users' information avoidance in social media. To fill this gap, this article will empirically investigate users' information avoidance in social media platforms based on the C-A-C framework.

This study aims to examine how new regulation changes for the auditor’s report, so-called key audit matters (KAMs), influence tax avoidance.

This study uses data from firms listed on the Omani capital market over the period 2012–2019 and analyzes these data using pooled panel data regression with a robust standard error. It uses two common proxies for tax avoidance and two measures for the KAMs disclosure requirement.

This study finds a sharp decrease in the effective tax rate following the introduction of KAMs disclosure and the issuance of more KAMs in audit reports. This result is supported by several robustness checks. In an additional analysis, the authors observe interesting results, indicating that real earnings management mediates this association, while the audit committee plays a moderating role. The authors do not find a moderating effect of Big4 on this association, but find discrepancies within the Big4 firms in relation to this moderating effect.

The results of this study indicate that although the introduction of the KAMs disclosure requirement may have positive consequences, it may also lead to unintended negative consequences. This conclusion has not been comprehensively reported in literature.

Despite the major information technology investments made by public institutions, the reuse of e-government services remains an issue as citizens hesitate to use e-government websites regularly. The purpose of this study is to investigate the cross-country determinants of e-government reuse intention by proposing a theoretical model that integrates constructs from (1) the Delone and McLean IS success model (i.e. system quality, service quality, information quality, perceived value and user satisfaction); (2) the trust and risk models (i.e. citizen trust, overall risk, time risk, privacy risk and psychological risks); and (3) Hofstede's cultural model (i.e. uncertainty avoidance, masculinity, individualism and cross-cultural trust and risk).

Based on data from interviews with 81 Kuwaiti citizens and surveys of 1,829 Kuwaiti and Polish citizens, this study conducted comprehensive, cross-cultural and comparative analyses of e-government reuse intention in a cross-country setting.

The results show that trust is positively associated with citizens' intention to reuse e-government services, whereas risk is negatively associated with citizens' perceived value. This study also found that masculinity–femininity and uncertainty avoidance are positively associated with the intention to reuse e-government services and that individualism–collectivism has no significant relationship with reuse intention. This study's findings have important implications for researchers and practitioners seeking to understand and improve e-government success in cross-country settings.

This study developed a parsimonious model of quality, trust, risk, culture and technology reuse that captures country-specific cultural contexts and enables us to conduct a comprehensive, cross-cultural and comparative analysis of e-government reuse intention in the cross-country setting of Kuwait and Poland.

The objective of this study was to investigate the impacts of personality traits and the ability to detect fake news on information avoidance behavior. It also examined the effect of personality traits on the ability to detect fake news.

The sample population included Shiraz University students who were studying in the second semester of academic year 2021 in different academic levels. It consisted of 242 students of Shiraz University. The Big Five theory was used as the theoretical background of the study. Moreover, the research instrument was an electronic questionnaire consisting of the three questionnaires of the ability to detect fake news (Esmaeili et al., 2019, inspired by IFLA, 2017), the Big Five personality traits (Goldberg, 1999) and information avoidance (Howell and Shepperd, 2016). The statistical methods used to analyze the data were Pearson correlation and stepwise regression, which were performed through SPSS software (version 26).

The results showed that from among the five main personality factors, only neuroticism had a positive and significant effect on information avoidance. In addition, the ability to detect fake news had a significant negative effect on information avoidance behavior. Further analyses also showed positive and significant effects of openness to experience and extraversion on the ability to detect fake news. In fact, the former had more predictive power.

Following the Big Five theory considering COVID-19 information avoidance and the ability to detect COVID-19 fake news, this study shifted the focus from environmental factors to personality factors and personality traits. Furthermore, this study introduced the ability to detect fake news as an influential factor in health information avoidance behaviors, which can be a prelude for new research studies.

The present study applied the five main personality factors theory in the context of information avoidance behavior and the ability to detect fake news, and supported the effect of personality traits on these variables.

The purpose of this study is to review and synthesize the literature on in-app advertising, identify gaps and propose future research directions.

The authors use a systematic literature review (SLR) approach, following the PRISMA guidelines, to investigate the current state of research in in-app advertising. The study uses 44 shortlisted articles from the Scopus and Web of Science databases. Using the Theory-Context-Characteristics-Methodology (TCCM) framework, the authors analyze the gaps in theory, context, characteristics and methods.

Using thematic analysis, the authors identify five main themes in the in-app advertising literature, namely, ad platform optimization; mobile app user psychology and behavior; ad effectiveness; ad fraud; and security, privacy and other user concerns. The findings show the need for empirical research, with a strong theoretical foundation in emerging ad formats of in-app advertising, user behavior and buy-side of in-app advertising.

This is a maiden study to conduct a domain-based SLR in the emerging field of in-app advertising using the TCCM framework. The authors highlight the key differences between in-app advertising and mobile web advertising. The authors propose theories in the advertising field that could be used in future empirical studies of in-app advertising.

El propósito de esta investigación es revisar y sintetizar la literatura sobre la publicidad en Apps, identificar lagunas y proponer futuras direcciones de investigación.

Utilizamos un enfoque de revisión sistemática de la literatura, siguiendo las directrices PRISMA, para investigar el estado actual de la investigación en publicidad en aplicaciones. El estudio utiliza 44 artículos preseleccionados de las bases de datos Scopus y Web of Science (WoS). Utilizando el marco Teoría-Contexto-Características-Metodología (TCCM), analizamos las lagunas en teoría, contexto, características y métodos.

Mediante un análisis temático, identificamos cinco temas principales en la literatura sobre publicidad en aplicaciones, a saber: optimización de plataformas publicitarias; psicología y comportamiento de los usuarios de aplicaciones móviles; eficacia publicitaria; fraude publicitario; seguridad, privacidad y otras preocupaciones de los usuarios. Nuestros hallazgos muestran la necesidad de investigación empírica, con una sólida base teórica en los formatos publicitarios emergentes de la publicidad en Apps, el comportamiento del usuario y el buy-side de la publicidad en Apps.

Se trata de un estudio pionero para realizar una revisión sistemática de la literatura basada en el dominio en el campo emergente de la publicidad en Apps utilizando el marco TCCM. Destacamos las principales diferencias entre la publicidad en aplicaciones y la publicidad en la web para móviles. Proponemos teorías en el campo de la publicidad que podrían utilizarse en futuros estudios empíricos sobre la publicidad en Apps.

本研究旨在回顾和总结有关应用内广告的文献, 找出差距并提出未来的研究方向。

我们采用系统性文献综述方法, 遵循 PRISMA 指南, 调查应用内广告的研究现状。研究使用了 Scopus 和 Web of Science (WoS) 数据库中的 44 篇入围文章。利用理论-背景-特征-方法（TCCM）框架, 我们分析了理论、背景、特征和方法方面的差距。

通过主题分析, 我们确定了应用内广告文献的五大主题, 即广告平台优化; 移动应用用户心理和行为; 广告效果; 广告欺诈; 安全、隐私和其他用户关注点。我们的研究结果表明, 有必要在应用内广告的新兴广告形式、用户行为和应用内广告买方等方面开展实证研究, 并奠定坚实的理论基础。

这是一项首次使用 TCCM 框架对新兴的应用内广告领域进行基于领域的系统性文献综述的研究。我们强调了应用内广告与移动网络广告的主要区别。我们提出了广告领域的理论, 可用于未来的应用内广告实证研究。

Social media has become an inescapable part of our lives. However, recent research suggests that excessive use of social media may lead to fatigue and users’ disengagement. This study aims to examine which brand-related factors contribute to social media fatigue (SMF) and its subsequent role on driving lurking behaviors, particularly among young consumers.

Based on survey data from 282 young users of social media, a holistic model of brand-related drivers and outcomes of SMF was tested, emphasizing the contribution of brands’ social media presence to users’ disengagement.

Research shows that branded content overload and irrelevance, as well as branded ads intrusiveness significantly impact SMF, which in turn plays a mediating role between brand-related drivers and lurking behaviors. The authors further conclude that the impact of SMF on lurking is stronger for users who follow a larger set of brands.

The study contributes to social media research by addressing its “dark side” and empirically validating the role of brands’ social media presence in developing young users’ fatigue and disengagement. The study further adds to the scant literature on SMF, which was mostly developed outside the branding field. Research also provides valuable insights to brands on how to improve their social media performance.

This research aims to examine the ways and the extent to which social media platforms undermine the spiral of silence by facilitating the expression of diverse voices and opinions.

Semi-structured interviews were conducted with members of closed groups focused on non-consensus topics.

Facebook closed group members perceive the media as isolating and portraying their issues negatively. However, these groups offer support, inclusion and non-judgmental opinion-sharing space. Consequently, members feel more comfortable discussing and sharing the topic outside the group, indicating a slight trend of challenging and undermining the spiral of silence through social networks.

The study faces challenges in comparing diverse groups due to unique circumstances, complex needs and societal attitudes. Each group stands alone, potentially yielding slightly different findings.

Social media challenges and undermines the spiral of silence, as these opinions are shared with the wider society and can even find their way back to mainstream media outlets. Thus, social media platforms play a significant role in disrupting the spiral of silence and facilitating the expression of diverse opinions that may have been previously suppressed.

This research emphasizes the critical role of social media in shaping public opinion and its interaction with the broader media landscape, illustrating a circular process where social media disrupts the spiral of silence by facilitating the expression of previously suppressed diverse opinions, which can then potentially influence mainstream media.

This study adds value by exploring how social media platforms can challenge and undermine the spiral of silence, enabling the expression of diverse, marginalized and underrepresented opinions in society. It highlights the role of social media in shaping public opinion and discourse, challenging the dominance of traditional media. Its originality emanates from its revelations concerning the legitimization of conversational topics, which may consequently affect media agendas.

In the online marketing context, virtual reality (VR) has been used to display products and shopping environment, which effectively enhances the consumer experience. VR technology can not only recreate scenes similar to the real world (virtual authenticity, VA) but also create fictitious and desirable scenes that do not exist in the real world (virtual ideality, VI). The differences between VA and VI in influencing consumers' responses have not been fully understood. In addition, social signals have appeared in VR apps. However, the role of social signals in a VR context has rarely been studied. To fill the gaps in the literature, this study investigates the roles of VA and VI in shaping consumers' responses, as well as whether and how their effectiveness in shaping consumers' responses is influenced by social signals.

A VR real estate service platform was selected as the experimental platform, and two experiments were conducted to test the hypotheses. The ANOVAs and regressions were used for data analysis.

Results show that VA leads to a higher level of perceived diagnosticity than VI, whereas VI leads to a higher level of inspiration than VA; perceived diagnosticity and inspiration positively affect visit intention. Furthermore, the relationship between consumers' perceived diagnosticity, inspiration and visit intention is moderated by the presence of social signals.

The study revealed the differences between VA and VI in shaping consumers' responses, as well as the effect of social signals in VR environment, which provide a new perspective for future VR research in the context of interactive marketing.

Based on the social interaction theory and trust theory, this study investigates the switching of users on social question and answer (Q&A) platforms from knowledge seekers to knowledge contributors.

We used Python to gather data from Zhihu, performed hypothesis testing on the models using Poisson regression and finally conducted a mediation effect analysis.

The findings reveal that knowledge seeking impacts users' motivation for information interaction, emotional interaction and trust. Notably, information interaction and trust exhibit a chained mediation effect that subsequently influences knowledge contribution.

Current studies on user knowledge behavior typically examine individual actions, rarely connecting knowledge seeking and knowledge contribution. However, the balance of knowledge inflow and outflow is crucial for social Q&A platforms. To cover this gap, this paper empirically investigates the switching between knowledge seeking and knowledge contribution based on the social interaction theory and trust theory.

This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items that should be contained in their disclosures are examined.

The study followed an interpretive approach. In this regard, 21 semi-structured and face-to-face interviews were conducted to explore the viewpoints of audit partners and investment managers. Interviewees were selected by snowball sampling method. The transcripts of audio records were prepared, and a thematic perspective was applied to evaluate transcriptions.

Participants’ interpretations indicate that certain factors, such as signaling to stakeholders, active audit committees and investor demand, promote transparency among Iranian AFs. Nonetheless, this inclination is deterred by some concerns, including poor AQ, lack of financial resources, lack of legal enforcement, fear of raising stakeholders’ expectations, inactive professional associations and contextual factors which should be addressed. Interviewees believe five items should be contained in AFs’ disclosures to enhance transparency.

This study contributes to recognizing factors explaining AFs’ behavior in the context of an Islamic country. Furthermore, the type of disclosure that should be contained can provide good insight for standard setters or oversight bodies.

The semi-structured interviews shed light on the contextual factors that influence transparency within the accountancy profession, either enabling or hindering it. Additionally, it is crucial to consider each country’s unique characteristics when determining the disclosure items in transparency reports.