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The anonymity of the Internet supports an increasing number of deviant behaviors such as secret affairs. This paper aims to investigate whether religiosity has a negative relationship with the incidence of secret affairs in cyberspace and how it moderates the substitution effect between the use of online and off-line channels for such deviant behaviors.

The authors constructed a cross-sectional county-level dataset containing data on US religious adherents' ratios and actual expenditures on a social website related to extramarital affairs. The data were analyzed by ordinary least squares and two-stage least squares regression models.

In general, religiosity has a negative relationship with secret affairs in cyberspace. It also moderates the relationship between using online (secret affairs websites) and off-line (entertainment facilities) channels for extramarital affairs. The deterrent effect of religiosity is weakened in religious communities with diversified religious teachings/structures and stricter requirements.

This work enriches the understanding of the role of religiosity in online deviant behaviors and provides essential insights for policymakers (e.g. in relation to spillover effects of social norms in cyberspace).

The purpose of this paper is to explore the demand for conditional accounting conservatism from equity shareholders in state-controlled firms.

This study presents empirical investigation of firms listed on Hong Kong Stock Exchange from 1997 to 2013.

The first finding is the extent of conditional conservatism in state-controlled firms increases when the leverage ratio decreases. It is also found that the high control rights held by the government in state-controlled firms are associated with high conditional conservatism. In addition, further analyses document the an offsetting effect between high control rights and firm leverage; a reinforcing effect between high control rights and year of incorporation after 1992; and a substituting effect between high control rights and dividend payments.

These findings suggest that the demand from equity shareholders, in addition to the debt demand, can be an important determinant of conditional conservatism and examination of these differing sources of demand can enhance the understanding on accounting conservatism in state-controlled firms.

Discusses a successful business process reengineering project that involved purchasing, receiving and accounts payable departments in an international firm in the USA. These three departments’ business processes, workflows and functions are described and analyzed. Methods for improving the existing workflows by developing an auto vouchering system and an electronic data interchange system are suggested. The cost and benefit analysis is applied to evaluate these methods. Implications and recommendations for the top management are discussed, including the insights of the cross‐functional design among departments, the empowerment of employees, the improvement of morale in the departments, the formulation of new policies and procedures for the new system, and the establishment of a separate database system for reference.

The purpose of this paper is to understand the role of resilience enablers in combating counterfeits in the medicine supply chain based on a Systematic Literature Review (SLR). The objective is also to help practitioners and scholars as the review revealed that little research has been conducted on selecting and implementing practices to improve resilience to counterfeiting.

Based on the literature review, a content analysis was performed for 84 selected papers to explore the potential relationship among resilience enablers and counterfeit anti-measures.

This paper contributes to Supply Chain Resilience (SCR) research by summarizing the highly fragmented literature concerning how to combat counterfeiting. The SLR indicated reengineering, collaboration, visibility, innovation, SCR culture and trust as six key enablers to combat counterfeit medicines and identified literature gaps. Moreover, the paper discusses other resilience enablers which have been less studied in the literature and shows new avenues of research.

This paper is limited in that it is an exploratory literature review and focuses only on three databases over the past 15 years. Furthermore, counterfeit is a rapidly evolving issue and anti-measure studies require frequent surveillance concerning new discoveries.

The main contribution of this paper is to provide a better understanding of enablers most often associated with counterfeit anti-measures, which, therefore, might help to increase resilience to counterfeit medicines. Moreover, research gaps involving enablers less associated with anti-measures are presented.

Surely an article whose author is also part of its subject will seem at best odd to some and at worst self‐serving to others. Perhaps a bit of explanation of this article's genesis will moderate those reactions.

Rural Australian patients continue to receive inadequate medical attention. One potential solution to this is to train Indigenous Australians to become medical doctors and return to their community to serve their people. The study aims to examine whether Indigenous medical students have a stronger intention to practice in underserved communities.

A sample of Indigenous (N = 17) and non-Indigenous students (N = 188) from a medical program in Sydney was surveyed about their medical self-concept and motivation. Confirmatory factor analysis (CFA) was conducted, group differences were tested, and correlation patterns were examined.

CFA found seven distinct factors – three medical self-concepts (affective, cognitive, and cultural competence), one motivation factor, and three work-related variables – intention to serve underserved communities (intention), understanding of Indigenous health (understanding), and work-related anxiety (anxiety). Indigenous medical students were higher in cultural competence, intention, and understanding. Both the affective and cognitive components of medical self-concept were more highly correlated with intention and understanding for Indigenous students than for non-Indigenous students.

It is important to examine medical students’ self-concepts as well as their cultural characteristics and strengths that seed success in promoting service to underserved Indigenous communities.

The findings show that Indigenous medical students tended to understand Indigenous health issues better and to be more willing to serve underserved Indigenous communities. By enhancing both the affective and cognitive components of medical self-concepts, the “home-grown” medical education program is more likely to produce medical doctors to serve underserved communities with a good understanding of Indigenous health.

Purpose: FinTech is exploding all over the world. FinTech companies play a critical role in growing the banking industry. This chapter reviews existing literature on FinTech in banking, particularly its publication trend, journal productivity and impact, affiliated organisations and related themes.

Need for the Study: FinTech is reshaping the banking sector as banks move towards digitisation. FinTech has eliminated the need for paper, reduced the requirement for physical presence, and destroyed the necessity for cash. Several researchers have studied the features and benefits of FinTech technologies in the banking field. So, there is a need to analyse the available literature to identify the scope of further research in this field.

Methodology: For a comprehensive review, Bibliometric and content analysis of 77 open access green articles collected through the structured database of ‘Dimensions’ is done. These articles are published in the UGC Journal List Group II.

Findings: It is revealed that the execution of FinTech is continuously increasing in the banking sector, which has resulted in automation in various banking activities. The study revolves around technology and Banking, Financial Inclusion and Growth, and the Impact of the Financial Crisis on Banking and Peer-to-Peer (P2P) lending.

Practical Implications: The conclusions of this study can help academia and industry improve their understanding of FinTech in Banking, specifically its publication trend, geographical distribution, and creation of coherent themes. Careful analysis of collected articles will help to explore the scope of further research.

The paper studies the simultaneous effect of formal and informal volunteering on self-perceived individual health across nine European countries while controlling, among other things, for socioeconomic characteristics and social and cultural participation.

This paper employs the 2006 wave of the EU-SILC dataset for estimating recursive trivariate probit models using instrumental variables.

The paper finds that although formal volunteering and informal volunteering are correlated with each other, they have different impacts on health. Formal volunteering is never correlated with higher self-perceived individual health except in the Netherlands. In contrast, informal volunteering is related to lower self-perceived individual health in Austria, Finland, France, the Netherlands, Spain, and Italy.

The first limitation concerns the absence of other measures of volunteering, such as volunteering hours that are not available in the employed dataset. The second limitation is that the dataset collection on social and cultural variables in EU-SILC is cross-sectional while the optimal dataset should be a panel data. The third limitation is that instrumental variables are observed in the same year of declaring self-perceived individual health while the optimal timing would be at least one year before.

Findings of the paper show that formal volunteering has no effect on self-perceived individual health while informal volunteering has negative consequences.

Volunteering is performed because of an individual decision and could be considered a consequence of how social responsibilities are distributed within countries. Our results show that informal volunteering has a negative effect on health; this is likely to depend on how people manage stress coming from performing this altruistic activity. It is likely that a more cautious distribution of social responsibilities could prevent the negative effects of informal volunteering on health.

The originality of the present paper is in simultaneously examining the impact of formal and informal volunteering on self-perceived individual health. Furthermore, most of the existing studies on formal volunteering and health focus on a single country; this paper compares nine European countries characterized by different social, cultural, economic, and institutional features. Finally, the paper addresses the issue of reverse causation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-11-2017-0548