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Skippable video advertising offers users the option to skip directly to their desired video content after viewing a limited amount of advertising and is becoming a format increasingly preferred by advertisers. This study constructed a mediator model based on advertising attitude to examine the influence of users' perceived control and perceived intrusiveness on brand attitude and advertising avoidance intention in skippable video ads.

The study considered the structural equation model using a self-reporting measure method. The research model was tested using a sample of 302 respondents.

The results showed that perceived control positively affected ad and brand attitude and negatively affected advertising avoidance intention. Perceived intrusiveness negatively affected attitudes toward the advertising and the brand but positively affected advertising avoidance intention. Ad attitude and brand attitude had no significant influence on advertising avoidance intention. The results also confirmed that ad attitude mediates the path from perceived control and intrusiveness to brand attitude.

This study further enriches the theoretical development of skippable video ads and expands the perspective and scope of interactive advertising research.

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.

This research aims to investigate the significant influence of social factors based on the social impact theory against service quality factors based on uncertainty avoidance dimension in determining user perception of trust toward mobile payment (MP) usage.

The theoretical model used was analyzed by adopting the structural equation modeling technique. Questionnaires were delivered to Indonesian customers as the target respondents using Google Forms, and finally, 659 valid responses were received.

Based on the direct effect analysis, service quality had more influence on the user trust perception than the social aspect. More specifically, Perceived Security was the most influential in increasing the level of user trust followed by Perceived Usefulness and Network Externalities.

This research presents a comprehensive investigation that applied a different perspective of the way social and service quality aspects develop user trust toward MP usage.

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.

This study aims to analyze the motivations underlying information usefulness, attitude and acceptance of health information related to coronavirus disease 2019 (COVID-19) avoidance based on the information acceptance model (IAM) and the elaboration likelihood model (ELM).

This study conducted a quantitative approach using survey that generated 364 valid responses. Structural equation modeling was applied to analyze the data and evaluate the hypotheses.

The results of this study showed that the determinants of information usefulness are argument quality (comprising accuracy and timeliness) and peripheral route (comprising credibility and relevance), whereas no significant relationship was found between completeness and information quantity and information usefulness. Further analysis indicated that attitude and information usefulness significantly affect health information acceptance to COVID-19 avoidance.

Using ELM and IAM, an explanation of health information acceptance in the salient pandemic context was given. This study contributed to the current literature by offering insights into attitude and information usefulness for information acceptance. The validation of the model was strengthened by identifying the effects of argument quality and peripheral route attributes on information usefulness, which is stated to make contributions to the earlier literature.

Practitioners should strive to understand the facilitators regarding argument quality and peripheral routes to broaden information usefulness. The findings of this study are helpful for practitioners to implement communication campaigns that foster attitude and health information acceptance in the COVID-19 pandemic as well as in similar disease situations.

This study provides individuals and organizations with necessary information about the importance of mobile applications (m-applications) in distributing online information and about reliable guidelines for the implementation of disease avoidance to improve their health status.

Existing studies investigated users’ health information acceptance in some contexts related to general disease, but less is known about this behavior among young individuals via m-applications at the moment of COVID-19 and in emerging economies. This study identifies the efforts made by the relationship between information and technological diffusion to help individuals surmount difficulties in times of crisis.

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.

In recent years, the proliferation of social commerce (s-commerce) has attracted many researchers to investigate the drivers of individuals' intentions. However, the empirical results reported in these studies were fragmented and inconsistent. This has led various meta-analyses to synthesize these findings, but without including a large number of s-commerce studies. In addition, investigating meta-analytically the effects of moderators such as the six dimensions of Hofstede's national culture is still lacking.

Drawing on nine theories and models, this meta-analysis aims to summarize the findings reported in 109 s-commerce studies published between 2011 and 2021 and to examine the moderating role of national culture. The correlation coefficient (r) has been used as the main effect size for this study. Based on the random-effects method, the CMA V3 software has been employed to calculate the weighted mean effect sizes.

The meta-analysis results showed that all the 11 hypothesized direct relationships are positive and significant. The moderator results also revealed that five out of six cultural dimensions significantly moderate the examined associations.

This research serves to enrich the existing s-commerce literature by addressing contradictory and mixed results reported in the empirical studies. This study is one of the first of its kind to investigate the role of Hofstede's six cultural dimensions as moderators in the field of s-commerce using the meta-analytic techniques.

To facilitate the use of YouTube as an important global video portal for self-directed learning (SDL), it is important to understand YouTube users' distinctive learning experiences across cultures. This study examines factors influencing YouTube SDL based on the personal responsibility orientation (PRO) model. In addition, the two markets, US and Taiwan, were chosen to explore if national cultural differences affect YouTube users' SDL frequency and goals along with PRO variables.

A self-administered online survey of 372 college aged-YouTube users in the US and Taiwan was conducted to obtain the self-reported SDL behavior on YouTube and other demographic and video usage variable information.

Frequent video sharing and information seeking motives likely facilitate general YouTube SDL, while initiating online video search leads to specific goal-oriented SDL such as problem-solving and skill-improvement. Although American students use YouTube more frequently for SDL than Taiwanese students, Taiwanese students use YouTube more for specific skill improvement.

YouTube's social affordance enables YouTube users' informal and SDL across different national cultures and thus the role such social media play in encouraging lifelong learning needs further attention.

This study contributes to understanding how YouTube fosters the informal learning process through functions enabling YouTube users' self-directed information seeking, sharing and engaging with online videos with a cross-national comparison. This study is also expected to offer insights to promote the use of YouTube for SDL as a first cross-national study applying the PRO model in the context of YouTube SDL.

The purpose of this study is to investigate how much visual attention is given to banner ads embedded in Web page content dependent on whether the user’s task is goal- or not goal-oriented, as well as the interplay between attention, banner location, banner click and banner recognition.

The authors used a within-subjects design where 100 participants performed two tasks – reading a news and finding where to click next – on a Web page containing three banner ads embedded into the website content. The authors gathered behavioral and eye-tracking data.

Consumers disregard banner ads when they are performing a focused task (reading news). Visual attention paid to the banners while reading – but not while free browsing – and banner location do not impact ad clicking. In addition, it is not necessary to pay full attention to a banner ad to be able to recognize it afterward.

The strategy of embedding banners in the main content of a Web page leads to higher visual attention when consumers are browsing a Web page compared to a focused task (e.g. reading). It also increases ad recognition over time compared to benchmark levels for ads placed in traditional positions.

Previous studies mainly assessed effectiveness of banners located at the top or lateral of a Web page. The authors used eye tracking as an objective measure of visual attention to banner ads embedded in Web page content and behavioral metrics to assess ad interest and measured ad recognition over time.

Investigar cuánta atención visual se presta a los banners publicitarios incrustados en el contenido de una página Web en función de si la tarea del usuario está orientada a un objetivo o no, así como la interacción entre la atención, la ubicación del banner, el clic en el banner y el reconocimiento del banner.

Se utilizó un diseño entre sujetos en el que 100 participantes realizaban dos tareas – leer una noticia y encontrar dónde hacer clic a continuación – en una página Web que contenía tres banners publicitarios incrustados en el contenido del sitio Web. Se recogieron datos conductuales y de seguimiento ocular.

Los consumidores no prestan atención a los banners publicitarios cuando están realizando una tarea concentrada (leer noticias). La atención visual prestada a los banners durante la lectura – pero no durante la navegación libre – y la ubicación de los banners no influyen en el hecho de hacer clic en los anuncios. Además, no es necesario prestar toda la atención a un banner publicitario para poder reconocerlo después.

Los estudios anteriores evaluaban principalmente la eficacia de los banners situados en la parte superior o lateral de una página Web. Nosotros utilizamos el seguimiento ocular como medida objetiva de la atención visual a los banners incrustados en el contenido de la página Web y métricas de comportamiento para evaluar el interés por el anuncio, y medimos el reconocimiento del anuncio a lo largo del tiempo.

La estrategia de incrustar banners en el contenido principal de una página Web aumenta la atención visual de los consumidores cuando navegan por una página Web en comparación con una tarea específica (por ejemplo, leer). También aumenta el reconocimiento del anuncio a lo largo del tiempo en comparación con los niveles de referencia de los anuncios colocados en posiciones tradicionales.

研究用户对嵌入在网页内容中的横幅广告的视觉注意程度, 取决于用户的任务是否以目标为导向, 以及注意、横幅位置、横幅点击和横幅识别之间的相互作用。

我们采用了主体内设计, 100名参与者在一个含有三个嵌入网站内容的横幅广告的网页上执行两项任务–阅读新闻和寻找下一步的点击位置。我们收集了行为和眼球追踪数据。

消费者在执行重点任务（阅读新闻）时忽略了横幅广告。阅读时对横幅广告的视觉关注–而不是自由浏览时–以及横幅广告的位置并不影响广告点击。此外, 不一定要完全注意横幅广告才能在事后认出它。

以前的研究主要评估位于网页顶部或侧面的横幅广告的效果。我们用眼动仪作为对嵌入网页内容的横幅广告的视觉注意力的客观测量, 用行为指标来评估广告的兴趣, 并测量了广告在一段时间内的识别度。

在网页的主要内容中嵌入横幅广告的策略导致消费者在浏览网页时, 与重点任务（如阅读）相比, 视觉注意力更高。与放置在传统位置的广告的基准水平相比, 它也会随着时间的推移增加广告识别度。

The increasing social media use has been widely recognized for its adverse effects, such as social media fatigue. With the continuously increasing friends on social media, the dissimilarity of individuals in terms of age, personality, and values has increased. It is unclear whether perceived dissimilarity with others is associated with social media fatigue. The authors attempted to bridge this gap by constructing a “perception–emotion–behavioral” research framework. This study investigated the influence of individual perceived dissimilarity on social media fatigue. The authors further investigated the mechanisms mediating the three dimensions of social anxiety in the model.

This study examined the mechanisms by which individual perceived dissimilarity influences social media fatigue, particularly using WeChat application. A field survey study conducted in China with 408 subjects of WeChat app users was used in this study to analyze the study model.

The obtained results demonstrate that individual perceived dissimilarity has a significant positive effect contributing to social media fatigue, perceived dissimilarity is positively correlated to social anxiety. Social anxiety positively affects social media fatigue, and social anxiety partially mediates the positive effect between perceived dissimilarity and social media fatigue.

First, the study confirmed the influence of perceived dissimilarity on social media fatigue, which may enrich the antecedent mechanisms of social media fatigue. Second, the authors demonstrated the social anxiety-mediated development of fatigue. The findings provide an in-depth understanding of users' fatigue. Third, the findings of this study provide valuable insights for preventing of social media fatigue.