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This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

The Kingdom of Saudi Arabia (KSA) is embracing digital transformation and e-government services, aiming to improve efficiency, accessibility and citizen-centricity. Nonetheless, the country faces challenges such as evolving cyber threats. The purpose of this study is to investigate the factors influencing cybersecurity practices to ensure the reliability and security of e-government services.

This paper investigates the multifaceted dynamics of cybersecurity practices and their impact on the quality and effectiveness of e-government services. Five key factors explored include organizational culture, technology infrastructure, adherence to standards and regulations, employee training and awareness and financial investment in cybersecurity. This study used a quantitative method to gather data from 320 participants. The researcher collected 285 completed questionnaires, excluding unusable or incomplete responses, and analyzed the final data set using partial least squares structural equation modeling.

The findings show that financial investment in cybersecurity, employee training and awareness and adherence to cybersecurity regulations significantly influence the adoption of robust cybersecurity practices. However, the relationship between organizational culture and cybersecurity practices is less straightforward. The research establishes a strong positive correlation between cybersecurity practices and e-government service quality, highlighting the role of security in fostering public trust and user satisfaction and meeting the evolving needs of citizens and businesses.

This research contributes valuable empirical evidence to the fields of e-government and cybersecurity, offering insights that can inform evidence-based policy decisions and resource allocation. By understanding the nuanced dynamics at play, Saudi Arabia is better poised to fortify its digital governance infrastructure and provide secure, high-quality e-government services to its constituents.

This study aims to investigate the impact of service quality (SQ), perceived value (PV) and consumer satisfaction on Thai street food, with customer satisfaction (CS) as a mediator for customer loyalty and repurchase intention (RI). It also explores how consumer trust (CT) in Thai street food safety moderates these relationships.

Structural equation modelling (SEM) was utilised to analyse the complex interrelationships between various constructs. Multi-group analyses were conducted to investigate the moderating effects of CT on the structural model, considering two distinct groups based on trust levels: low and high.

The findings revealed that SQ and PV significantly influenced CS and behavioural intention, while the perceived quality of Thai street food had no significant impact on post-COVID-19 consumer satisfaction. The study highlighted the critical role of CT in moderating the relationships between SQ, PV and CS, with distinct effects observed in groups with varying trust levels.

The research emphasises the importance of enhancing SQ and delivering value to customers in the context of Thai street food, which can contribute to increased CS, RI and positive word-of-mouth. Furthermore, the study underscores the critical role of building CT in fostering enduring customer relationships and promoting consumer satisfaction and loyalty.

This research offers valuable insights into consumer behaviour and decision-making processes, particularly within the realm of Thai street food. It underscores the significance of understanding and nurturing CT, especially in the post-COVID-19 landscape, emphasising the need for effective business strategies and consumer engagement.

Transference-based trust (TBT) via referral sources is a cognitive process where trust in third-party information about an individual transfers to trust in the individual. TBT via referral sources can have significant effects on early trust development in a virtual team (VT). This study aims to examine the potential influence of Hofstede’s (1980) cultural variables and two proposed combinations of these cultural variables on early trust development in VT, including the effects of referral source.

This study adopted multigroup analysis partial least squares structural modeling to examine potential cultural differences in the responses of 357 university students from 51 different countries to understand early trust development in VT.

TBT via referral sources as in interpersonal construct has a positive, direct impact on early trust development. TBT mediated the individual and organizational model constructs. There were significant differences in the high/low values of 3 of the 56 tested cultural dimensions.

Reaffirmed the validity of cognitive-based trust models in understanding early trust development in VTs TBT as an interpersonal construct and has a significant influence on early trust development in VTs. TBT via referral sources mediated the individual and organizational constructs of the model. There were significant differences in the high/low measures of three cultural dimensions (i.e. IV, M and the combination of IV-M-LT) in the relationship of early trusting beliefs to early trusting intensions.

To positively influence interpersonal and organizational aspects of trust development, managers should ensure that the early phases of VTs, before actual implementation begins, are well organized. Managers could make VT members fully aware of how referral sources can influence early trust development. Managers could encourage individuals to have open access to relevant social media accounts for other VT members and encourage individuals to research referral sources on other VTs members. The implication for managers of culturally diverse VT is that the development of early trust is largely by individual choice, rather than differences in national culture.

People need to maintain and actively manage their online presence, ensuring that online information about them is accurate and updated. Referral sources could help VT members learn about one another, which might in turn help foster early trust in their online teams.

Although some studies have found significant cultural differences in early trust development, other studies, including a meta-analysis of 43 studies, found no significant cultural differences in early trust development. This study confirmed the results of the meta-analysis.

This study evaluates the integrative role of justice theory, religiosity, satisfaction and trust in influencing customer loyalty to Islamic mobile banking.

This study surveyed 370 customers who used Islamic mobile banking. The authors employed SEM-PLS to estimate the proposed model and answer the hypotheses.

Empirical facts show that distributive justice, procedural justice and interactional justice can increase loyalty through the role of satisfaction. On the other hand, distributive justice, procedural justice and religiosity can predict loyalty through the role of trust.

This study encourages Islamic mobile banking providers to improve the quality of benefit distribution, the application of procedures and interaction among all levels of users. In addition, religious education innovation is also important to increase customer activity in using Islamic mobile banking.

Until now, none of the studies have estimated the loyalty of Islamic mobile banking users based on the integrative roles of justice theory, religiosity, satisfaction and trust. It, therefore, highlights the originality of this study.

Plastic pollution is a major issue that plagues modern society. Scholars are interested in comprehending consumers’ behavioural actions to address plastic pollution. This study aims to delve into the determinants of consumers’ engagement with social media as a medium to address plastic pollution.

A conceptual model is developed that extends the behavioural reasoning theory (BRT). Using a quantitative approach, 476 responses underwent structural equation modelling analysis.

Results indicate that “reasons for” positively correlate with attitude and intention towards socially responsible engagement. Contrarily, “Reasons against” demonstrated a positive association with socially responsible engagement intention. Attitudes favouring socially responsible engagement correlate positively with the underlying intention. The moderation analysis underscores the positive relation of social return on social media with consumers’ attitude and their “reasons for” leaning towards socially responsible engagement intention. Notably, a positive connection was established between socially responsible engagement intention and the trifecta of consumption, contribution and content creation behaviours.

By enhancing the BRT, this research sheds light on novel perspectives regarding consumers’ engagement on social media platforms. Distinctively, it is among the handful of studies probing the influence of behavioural intention across diverse behavioural outcomes. The insights gained from this study, grounded in empirical evidence from an emerging market, are poised to guide policymakers, governmental agencies and industry practitioners in formulating effective strategies to combat plastic pollution. Additionally, the study can assist in achieving the UN sustainable development goals (SDGs), specifically SGD 12, SGD 13, SDG 14 and SGD 17.

This study aims to investigate the effects of financial literacy, financial behaviour and financial stress on awareness of investment scams among retirees.

Using a questionnaire survey, data was distributed to 200 retirees. A total of 53 responses were obtained. The data was subsequently analysed using PLS-SEM version 3 software.

Findings indicated that while financial literacy has a significant influence on awareness, there is no conclusive evidence to support the relationship between financial behaviour and financial stress on awareness. These results highlighted the critical need to strengthen financial literacy among retirees as a prevention mechanism for them to avoid from being scammed.

The finding from this study is relevant to regulators and law enforcement agencies to aid potential and actual retirees by educating them on the danger of investment scams.

As there are relatively few studies conducted on investment scams specifically among retirees, this study extends the investment scam literature by examining the underlying factors that affect their awareness towards the fraudulent activities.

The objective of this study was to examine the relationships among festival personality, satisfaction and loyalty. Also, the study further analyzed the moderation effect of involvement on the relationships between festival personality, satisfaction and loyalty.

The authors adopt a two-stage mixed-method approach. Through a list of brand personality traits from previous research and in-depth interviews with participants of a film festival, festival personality constructs were identified: exceptional, competent, reliable and cozy. The authors then analyzed an integrative model of festival personality, satisfaction, involvement and loyalty from the qualitative findings. A survey with a convenience sample of 279 film festival participants was conducted.

The findings suggest that festival personality influence satisfaction and loyalty. Furthermore, this study confirms the significant impact of involvement on the relationships between festival personality, satisfaction and loyalty.

This study enables authors to understand the festival personality from the perspective of the visitors and expands the theoretical understanding of how the personality of the festival affects the visitors. The findings of this study suggest that the festival personality can be predictors and determinants of participants' satisfaction and loyalty. Also, this is one of the first attempts to identify the effects of involvement on festival personality and its outcomes. Current research findings demonstrated involvement as a moderator variable in the relationships between festival personality and festival satisfaction and loyalty.

This paper aims to investigate the relationship between information technology (IT) capabilities, information integration and supply chain resilience within the context of a developing country.

Employing a structured questionnaire survey, the study collected cross-sectional data from 205 agro-food processing firms in Uganda, drawn from a sample of 248. The data were subsequently analyzed using SPSS version 27 to validate the hypothesized relationships.

The study findings revealed that IT capabilities and information integration are positively and significantly associated with supply chain resilience. Moreover, it established a positive and significant link between IT capabilities and information integration. The results further revealed both IT capabilities and information integration account for 62.2% of the variance in supply chain resilience (SCRES) in agro-food processing firms in Uganda. Notably, the findings revealed the partial mediating role of information integration, addressing the need to understanding the mechanisms through which IT capabilities influence SCRES.

First, the study used a cross-sectional design which makes it difficult to test causality. Some of the study variables need to be studied over time due to their inherent behavioral elements such as collaboration and information sharing. Hence, future research that could, where possible, collect longitudinal data on the study variables would add value to the findings. Second, the study was limited to agro-food processing firms in Uganda in selected districts of Kampala, Wakiso, Mukono and Jinja. Further research needs to be done in other sectors such as service industry and other geographical locations in Uganda and other developing economies to provide more generality of the findings. Third, the study was based on IT capabilities, information integration and supply chain resilience. There are other variables that affect supply chain resilience such as business continuity planning strategy, interactions between teams within an organization in building resilience, supply chain velocity, system orientation and flexibility among others which can be interesting for further research.

Managers are advised to motivate their IT-related personnel. Efficient use of IT systems by staff, especially who are skillful at self-study, enhances their ability to respond to disruptions accordingly. This enhances SCRES. Additionally, to get feedback from supply chain stakeholders, agro-food processing firms should assess the quality of their supply chain services through using IT capabilities as well as integrating their information.

This study contributes to existing literature by adopting information processing perspective to provide an empirical understanding of IT capabilities and information integration as key resources and capabilities essential for information processing in building SCRES. Furthermore, the study introduces the novel insight of the mediating role of information integration as a pathway in which IT capabilities enhance SCRES in agro-food processing firms in Uganda.

Although the fitness switching costs scale (FSCS) was shown to have sound psychometric properties, the length of the 54-item may impose burdens on survey participants and present methodological and analytic challenges for researchers and practitioners. Therefore, the present study shortened and validated two versions of the FSCS, namely the 33-item FSCS (FSCS-33) and the 11-item FSCS (FSCS-11).

In Study 1 (n = 411), the most useful items from the FSCS for the FSCS-33 and FSCS-11 were identified using item response theory (IRT). Study 2 (n = 391) and Study 3 (n = 400) assessed the psychometric properties of the FSCS-33 and FSCS-11, respectively, using partial least squares structural equation modeling.

The FSCS-33 and FSCS-11 demonstrated strong reliability and validity in assessing switching costs in fitness centers.

The psychometrically sound short-form scales provide researchers and practitioners with convenient and accurate means of measuring switching costs in fitness centers.