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The purpose of this study is to examine whether the institutional environment influences auditor reporting.

This study employs China's anti-corruption campaign as an exogenous shock to its institutional environment and compares auditors' issuance of modified audit opinions (MAOs) to small-profit clients before and during the campaign.

This study documents that small-profit clients were more likely to receive MAOs during the anti-corruption campaign period than before, indicating that auditors issued more conservative audit opinions to small-profit clients because of the anti-corruption campaign. Additionally, this study finds that increased auditor conservatism was more pronounced for auditors of large clients.

This study suggests that a weak institutional environment adversely affects auditor conservatism. This offers valuable insights for governments and regulators to improve the audit environment and for audit firms to enhance auditors' integrity and independence.

This study contributes to the research on institutional environments and auditing by observing a unique exogenous event.

This paper aims to explore how sub-national or regional cultural differences influence backers’ willingness to crowdfund projects. The paper also explores how migrant transnationalism influences the impact of backer’s sub-national culture and crowdfunding relationships.

This paper is based on the experimental design technique using analysis of covariance methods. The authors tested the study hypotheses on a sample of 790 respondents.

The study results suggest that individuals differ in their intent to crowdfund product campaigns depending on value congruence between their cultural values derived from the region to which they belong and the nature of the product category, such as environmentally friendly or happiness-enhancing products.

This paper explores the role of regional cultural differences in determining the intention to crowdfund different campaigns based on the nature of the product. Value congruence, as driven by regional cultural differences with crowdfunding campaigns, has not been explored before.

Whenever social injustice tackled by social movements receives heightened media attention, charitable crowdfunding platforms offer an opportunity to proactively advocate for equality by donating money to affected people. This research examines how the Black Lives Matter movement and the associated social protest cycle after the death of George Floyd have influenced donation behavior for campaigns with a personal goal and those with a societal goal supporting the black community.

This paper follows a quantitative research approach by applying a quasi-experimental research design on a GoFundMe dataset. In total, 67,905 campaigns and 1,362,499 individual donations were analyzed.

We uncover a rise in donations for campaigns supporting the black community, which lasts substantially longer for campaigns with a societal than with a personal funding goal. Informed by construal level theory, we attribute this heterogeneity to changes in the level of abstractness of the problems that social movements aim to tackle.

This research advances the knowledge of individual donation behavior in charitable crowdfunding. Our results highlight the important role that charitable crowdfunding campaigns play in promoting social justice and anti-discrimination as part of social protest cycles.

This study aims to examine the perceptions of political figures and campaign strategists in Kuwait regarding the adoption of virtual political campaigns during the COVID-19 pandemic. By using an enhanced version of the technology acceptance model (TAM), it seeks to understand and quantify their attitudes toward these digital campaign methods. This study can be considered as a bold contribution to the discussion on digital transformation of virtual channels for the promotion of bold innovation and social impact in Kuwait.

Data was gathered from 82 participants, comprising 47 politicians and 35 campaign managers in Kuwait. A comprehensive method involving both questionnaires and face-to-face interactions was implemented to ensure a thorough collection of relevant data, aiming to support the research’s objectives effectively.

The results underscore the significant influence of perceived ease of use, perceived usefulness and the newly integrated factor of perceived convenience on the attitudes toward virtual political campaigns. These factors collectively shape the willingness and approach of political entities in embracing digital campaigning avenues. The findings also indicate that digital transformation in the design and implementation of virtual campaigns can be grounded on positive attitudes and perceptions.

The research fills a critical gap in existing literature by examining large-scale attitudes toward virtual political campaigns in Kuwait’s unique context. It offers novel understandings of how political figures and campaign managers perceive and adapt to technological advancements in campaign strategies, mainly during unprecedented crisis times like the COVID-19 pandemic. This study contributes to academic discourse and has practical implications for the evolution of political campaigning strategies in a digital age. A direct implication of our study is also the need to promote further future research on the capacity of digitally transformed channels for political campaigns to be venues of bold innovation. It also highlights the need to provide citizens with training and awareness for this new era of prompt responses to their requirements toward sustainable development and innovation.

Framed by nostalgia marketing, this research draws upon lessons from ParticipACTION, a Canadian non-profit health promotion organization, to examine one of their most well-known campaigns, Body Break with ParticipACTION, in order to assess the potential role for nostalgia-based marketing campaigns in sport participation across generational cohorts.

Exploratory sequential mixed methods involving two studies were completed on behalf of ParticipACTION, with the authors developing the research instruments and the collection of the data undertaken by research agencies. Study 1 was the secondary analysis of qualitative data from five focus groups with different demographic compositions that followed a common question guide. Study 2 was a secondary data analysis of a pan-Canadian online survey with a sample (n = 1,475) representative of the overall adult population that assessed awareness of, and attitudes toward, ParticipACTION, Body Break, physical activity and sport participation. Path analysis tested a proposed model that was based on previous research on attitudes, brand and loyalty. Further, multi-group path analyses were conducted to compare younger generations with older ones.

The results provide direction and understanding of the importance of nostalgia in marketing sport participation programs across generational cohorts. For instance, in the four parent-adult focus groups, unaided references as well as frequent and detailed comments regarding Body Break were observed. Similarly, Millennials reported that Body Break was memorable, Canadian and nostalgic, with a mix of positive and negative comments. The importance of nostalgia was supported sequentially via results from the national survey. For example, while 54.1% of the 40–54 age-group associated ParticipACTION positively with Body Break, so did 49.8% of the 25–39-year age group, most of whom were not born when the promotion ran. Further, brand resonance was found to explain 4% more variance in moderate-to-vigorous physical activity (MVPA), the proxy for sport participation, for younger people compared to older people.

Results provide direction to brands, properties and agencies around the use of nostalgia in sport marketing campaigns and sponsorship efforts. For brands seeking to sponsor sport properties to alter their image with potential consumers in a new market, associating with a sport property that many view as nostalgic could improve the impact of the campaign. On the sport property side, event managers and marketers should both identify existing assets that members or fans are nostalgic about, as well as consider building nostalgia into current and new properties they develop.

This research is valuable to the sport marketing and sponsorship literature through several contributions. First, the use of nostalgia marketing, and nostalgia in general, is novel in the sport marketing and sponsorship literature, with future research in nostalgia and sponsorship recommended. Second, the potential to adopt or adapt Body Break to other sport participation and physical activity properties is empirically supported. Finally, the finding that very effective promotions can have a long-lasting effect, both on those who experienced the campaigns as well as younger populations who only heard about it, is notable.

The purpose of this paper is to analyse the impact of Andalusia’s tourism promotion budgets and the efficiency of its campaigns from 2010 to 2022.

A mixed-methods approach is used. Tourism promotion budgets from 2010 to 2022 were measured as a supply indicator. Demand indicators (e.g. airport’s passenger arrivals, number of tourists and hotel occupancy rate) are analysed to measure tourism promotion budget impacts on them.

Tourism promotion budgets are a priority to stimulate tourism demand for Andalusia in times of uncertainly, and promotion campaigns are pivotal to attract and convert potential customers into actual tourists. Moreover, findings reveal that tourism promotion budgets had positive impacts on tourism demand. Whereas tourism promotion campaigns such as “Andalucía wants you back”, “Intensely”, Fitur, World Travel Market, ITB Berlin events and tourism advertising through digital channels have helped to improve tourism demand in Andalusia, ignoring the effects of the COVID-19 pandemic in the year 2020.

This study emphasizes how tourism promotion budgets and promotion campaigns must be constantly monitored by destination marketing organizations to measure the efficiency and effectiveness of assigned economic budgets and its return on investment.

Social media platforms are highly visible platforms, so politicians try to maximize their benefits from their use, especially during election campaigns. On the other side, people express their views and sentiments toward politicians and political issues on social media, thus enabling them to observe their online political behavior. Therefore, this study aims to investigate user reactions on social media during the 2016 US presidential campaign to decide which candidate invoked stronger emotions on social media.

For testing the proposed hypotheses regarding emotional reactions to social media content during the 2016 presidential campaign, regression analysis was used to analyze a data set that consists of Trump’s 996 posts and Clinton’s 1,253 posts on Facebook. The proposed regression models are based on viral (likes, shares, comments) and emotional Facebook reactions (Angry, Haha, Sad, Surprise, Wow) as well as Russell’s valence, arousal, dominance (VAD) circumplex model for valence, arousal and dominance.

The results of regression analysis indicate how Facebook users felt about both presidential candidates. For Clinton’s page, both positive and negative content are equally liked, while Trump’s followers prefer funny and positive emotions. For both candidates, positive and negative content influences the number of comments. Trump’s followers mostly share positive content and the content that makes them angry, while Clinton’s followers share any content that does not make them angry. Based on VAD analysis, less dominant content, with high arousal and more positive emotions, is more liked on Trump’s page, where valence is a significant predictor for commenting and sharing. More positive content is more liked on Clinton’s page, where both positive and negative emotions with low arousal are correlated to commenting and sharing of posts.

Building on an empirical data set from Facebook, this study shows how differently the presidential candidates communicated on social media during the 2016 election campaign. According to the findings, Trump used a hard campaign strategy, while Clinton used a soft strategy.

This study investigates the relationship between the individual’s levels of innovativeness (ILI) and the individual’s intention to finance (IIF) an equity crowdfunding campaign to understand whether and to what extent individuals' personalities (IP) can foster crowdfunding success.

OLS models are applied based on survey data collected from 385 US and UK citizen respondents. Further, the baseline relationship between ILI and IIF is broken down on the basis of the interactions with two behavioral characteristics: proactive personality (PP) and openness to experience (OE).

Results show a positive relationship between individual’s levels of innovativeness and the individual’s intention to finance an equity crowdfunding campaign. Furthermore, this relationship continues to be positive when moderators are introduced in the models, demonstrating that PP and OE are personal traits that strengthen the main relationship.

Our findings contribute to enriching the stream of literature according to which equity crowdfunding is a helpful tool not only able to bridge the financial gap of companies during the first phase of their life cycle. The findings also contribute to the development of the innovation process, creating also a social identity within the crowdfunding community.

This study proposes that reciprocity appeal may influence consumers helping behavior. The authors suggest that this influence depends on the target of reciprocity (direct vs. indirect), consumer–brand social distance (close vs. distant) and frequency of exposure to the appeal over time.

This research was conducted through three experimental studies. They were carried out both through online experiment (Study 1) and in laboratory (Studies 2 and 3). Study 3 consisted of an experiment combined with longitudinal growth models, supporting the hypothesis that repetitive periods decrease reciprocity over time.

The results demonstrate that consumers close to a brand become more prosocial toward the company when the reciprocity appeal is perceived as direct (vs. indirect). In contrast, the indirect reciprocity appeal influences consumers distant from the company. Furthermore, reciprocity appeal decreases consumer helping behavior over time, but indirect reciprocity appeal attenuates this negative effect only to close customers.

This research contributes to theory by showing that direct reciprocal appeals increase the helping behavior of close customers when company appeals are infrequently made.

This research is the first to empirically investigate the efficiency of voucher campaigns. Furthermore, it innovates by exploring a situation of direct consumer reciprocity in which the consumer decides to help a company with an expectation, but no explicit requirement, that the company will reciprocate.

This study aims to examine the attitudes of the Kuwaiti public towards governmental campaigns on social media (GCSM) regarding the country’s Vision 2035. Specifically, it investigates the effect of GCSM on three attitudinal dimensions (i.e. cognitive, emotional and behavioural).

This study is designed using random sampling. Responses from 630 social media users were obtained using a survey questionnaire (Appendix). The results of data analysis indicate that GCSM had a positive impact on the attitudes of participants towards Vision 2035.

Based on the findings, recommendations are outlined to increase the efficiency of GCSM. This study is unique because no other study has examined the attitudes of Kuwaiti citizens towards GCSM or investigated the effects of these campaigns on citizens’ attitudes in terms of cognitive, emotional and behavioural components. The results can assist decision makers in identifying the effectiveness of such campaigns and taking measures accordingly.

This research provides a new evaluation of the role of virtual campaigns in Kuwait. It highlights the crucial and increasing role of virtual campaigns on citizens’ attitudes Towards Kuwait’s Vision 2035, and it found that virtual campaigns should be used as an addendum to conventional political campaigns in Kuwait.