Search results

This study aims to explore the auditors’ responses to the COVID-19 pandemic in Egypt, with a focus on how their demographic characteristics – specifically gender, work experience and audit firm size – affect their ability to identify key audit matters (KAMs).

The study used exploratory factor analysis to develop an index for evaluating auditors’ proficiency in distinguishing KAMs from non-KAMs, followed by multivariate regression analysis to analyze the impact of auditors’ demographics on this ability.

The study’s findings are significant as they highlight the influence of auditors’ gender and work experience on their capability to correctly classify KAMs. However, the size of the audit firm showed no significant effect on the auditors’ decision-making efficacy in identifying KAMs.

While the study illuminates critical aspects of audit judgment during unprecedented times, it acknowledges limitations, including its geographical focus on Egypt and reliance on self-reported data. The implications stress the need for audit firms and regulators to consider auditors’ demographic characteristics when formulating policies to enhance audit quality and reliability during crises.

This research breaks new ground in the auditing literature by shedding light on the distinct role of auditor demographics in shaping audit opinion during crises. It is one of the pioneering studies to quantitatively assess the impact of auditors’ gender, experience and firm size on KAM identification in a global health crisis. It provides a unique perspective on audit practices in emerging economies.

This paper explores what factors influence household textile washing behaviour and how these factors relate to greenhouse gas emissions during the textile use stage.

A questionnaire survey related to textile summer washing and care behavior was conducted among households in 16 administrative districts of Shanghai. This study used the modified Consumer Lifestyle Approach framework of the washing and care ecosystem. The research hypotheses were established by selecting related factors from four aspects: household demographic characteristics, economy and consumption characteristics, washing machines and detergents characteristics.

First, we have demonstrated how some course factors do not significantly affect greenhouse emissions. None of the demographics, detergent-related activities, economy and consumption constructs significantly affect greenhouse emissions. Second, we have identified that washing machine and related activities has a direct positive effect on GHG emissions. The washing machine is not only the de facto carrier of all washing activities but also the core of washing activities. Washing machine is crucial in reducing greenhouse emissions and adjusting consumer behaviors.

This paper conducts a study related to the washing and care behavior of households in Shanghai. The paper examines the factors influencing household washing behavior and the relationship between these factors and greenhouse gas emissions during the textile use phase.

This study aims to understand client food preferences and how pantry offerings can be optimized by those preferences.

This study develops and administers customized surveys to study three food pantries within the Second Harvest Food Bank of Northwestern North Carolina network. This study then categorizes food items by client preferences, identifies the key predictors of those preferences and obtains preference scores by fitting the data to a predictive model. The preference scores are subsequently used in an optimization model that suggests an ideal mix of food items to stock based upon client preferences and the item and weight limits imposed by the pantry.

This study found that food pantry clients prefer fresh and frozen foods over shelf-friendly options and that gender, age and religion were the primary predictors. The optimization model incorporates these preferences, yielding an optimal stocking strategy for the pantry.

This research is based on a specific food bank network, and therefore, the client preferences may not be generalizable to other food banks. However, the framework and corresponding optimization model is generalizable to other food aid supply chains.

This study provides insights for food pantry managers to make informed decisions about stocking the pantry shelves based on the client’s preferences.

An emerging topic within the humanitarian food aid community is better matching of food availability with food that is desired in a way that minimizes food waste. This is achieved by providing more choice to food pantry users. This work shows how pantries can incorporate client preferences in inventory stocking decisions.

This study contributes to the literature on food pantry operations by providing a novel decision support system for pantry managers to aid in stocking their shelves according to client preferences.

Prior research has revealed that a large share of managers is reluctant towards the use of artificial intelligence (AI) in decision-making. This aversion can be caused by several factors, including individual drivers. The purpose of this paper is to better understand the extent to which individual factors influence managers’ attitudes towards the use of AI and, based on these findings, to propose solutions for increasing AI adoption.

The paper builds on prior research, especially on the factors driving the adoption of AI in companies. In addition, data was collected by means of 16 expert interviews using a semi-structured interview guideline.

The study concludes on four groups of individual factors ranked according to their importance: demographics, familiarity, psychology and personality. Moreover, the findings emphasized the importance of communication and training, explainability and transparency and participation in the process to foster the adoption of AI in decision-making.

The paper identifies four ways to foster AI integration for organizational decision-making as areas for further empirical analysis by business researchers.

This paper offers four ways to foster AI adoption for organizational decision-making: explaining the benefits and training the more adverse categories, explaining how the algorithms work and being transparent about the shortcomings, striking a good balance between automated and human-made decisions, and involving users in the design process.

The study concludes on four groups of individual factors ranked according to their importance: demographics, familiarity, psychology and personality. Moreover, the findings emphasized the importance of communication and training, explainability and transparency and participation in the process to foster the adoption of AI in decision-making.

This study is one of few to conduct qualitative research into the individual factors driving usage intention among managers; hence, providing more in-depth insights about managers’ attitudes towards algorithmic decision-making. This research could serve as guidance for developers developing algorithms and for managers implementing and using algorithms in organizational decision-making.

The aim of this study is to investigate how the demographics and appearance cues of potential social engineers influence the likelihood that targets will trust them and accept security risk.

Data were collected through an online survey of 635 participants, including 322 participants from Arab countries and 313 participants from the UK. The survey presented scenarios with 16 personas who offered participants the use of their mobile internet hotspot. These personas were characterized by combinations of age (young vs aged), gender (male vs female), ethnicity (Arab vs UK) and look formality (casual vs formal). The study measured both participants’ offer acceptance and trust in the persona.

Results indicated a higher likelihood of offer acceptance from female and aged personas, as well as a greater trust in these groups. Arab participants showed a preference for personas with Arabian ethnic features. In both samples, trust and acceptance were influenced by the persona’s appearance, which was found to be gender-dependent; with female personas in casual attire and male personas in formal attire being trusted more in comparison to female with formal attire and male with informal, respectively.

Findings highlight the importance of incorporating awareness of appearance-based biases in cybersecurity training, suggesting the need for culturally sensitive training programs to enhance defense against social engineering.

This study distinguishes itself by elucidating the influence of social engineers’ demographic and appearance cues on the likelihood of individuals to take security risks, thus addressing a significant gap in the literature which has traditionally emphasized the profiles of targets.

This paper aims to extend the literature on social proof by looking at the effectiveness of social proof on behaviour change for environmental benefit.

The research is based on real case studies currently intended to encourage behaviour change among residents of a large UK city. An initial study assesses the motivation displayed within each case study. A second study then examines whether recipients recognise their own motivation in each case study.

Results indicate that participants did not recognise their own motivation in the case studies that were expected to be most similar to them, suggesting that recipients do not recognise “social proof” according to motivation. However, a relationship is observed between recipients’ gender and the gender of the case studies.

Demographics appear to be a better basis for social proof than motivation. This paper recommends several future avenues for further exploration, including using case studies that represent a wider range of characteristics (such as demographics). The current range of stimulus materials is limited, as these are real materials currently being used in a large UK city.

The results indicate that portraying motivation is not a good basis for using the social proof principle. Instead, social marketers ought to focus on representing similarity to the intended audience based on other characteristics such as gender.

The research contributes a new direction in this field, using Self-determination Theory to match social proof examples to recipients.

Achieving an appropriate indoor environment quality (IEQ) is crucial to a green office environment. Whilst much research has been carried out across the globe on the ideal IEQ for green offices, little is known about which indoor environment New Zealand office workers prefer and regard as most appropriate. This study investigated New Zealand office workers' preference for a green environment.

Workers were conveniently selected for a questionnaire survey study from two major cities in the country – Wellington and Auckland. The perception of 149 workers was analysed and discussed based on the workers' demographics. The responses to each question were analysed based on the mean, standard deviation, frequency of responses and difference in opinion.

The results showed that workers' preferences for an ideal IEQ in green work environments depend largely on demographics. New Zealand office workers prefer work environments to have more fresh air and rely on mixed-mode ventilation and lighting systems. Also New Zealand office workers like to have better acoustic quality with less distraction and background noise. Regarding temperature, workers prefer workspaces to be neither cooler nor warmer. Unique to New Zealand workers, the workers prefer to have some (not complete) individual control over the IEQ in offices.

This study was conducted in the summer season, which could have impacted the responses received. Also the sample size was limited to two major cities in the country. Further studies should be conducted in other regions and during different seasons.

This study provides the opportunity for more studies in this area of research and highlights significant findings worthy of critical investigations. The results of this study benefit various stakeholders, such as facilities managers and workplace designers, and support proactive response approaches to achieving building occupants' preferences for an ideal work environment.

This study is the first research in New Zealand to explore worker preferences of IEQ that is not limited to a particular building, expanding the body of knowledge on workers' perception of the ideal work environment in the country.

This study aims to explore the relationship between loneliness and addiction to smartphones, specifically examining whether gender and place of residence have a moderating effect on this association.

This study conducted a comprehensive investigation to assess the correlation between loneliness and smartphone addiction, focusing on the potential moderating roles of gender and place of residence.

It was found that loneliness significantly contributes to the development of smartphone addiction across various demographics, irrespective of gender and place of residence. The initial hypothesis that gender and place of residence would moderate the relationship between loneliness and smartphone addiction was not supported.

This study advances our understanding of the mechanisms through which loneliness can lead to smartphone addiction, highlighting its role in potentially exacerbating mental health issues like anxiety and depression. The findings underscore the universal impact of loneliness on smartphone addiction, contributing to the broader discourse on mental health and technology use.

The current study sought to better understand the factors that contribute to whether officers value procedurally just interaction techniques and contribute to the limited research examining how the effects of warrior and guardian mentalities may vary based on individual officer characteristics.

Survey data collected from patrol officers in two geographically different and ethnically diverse United States police departments allowed for an examination of the generality of warrior and guardian orientations on perceptions of procedural justice across gender, race and/or ethnicity, military service, education, and experience.

There was a largely invariant effect of the mentalities on officer attitudes toward procedural justice, except for officers of color. In this sample, the guardian effect on prioritizing procedural justice was stronger for officers of color than for White officers.

This study sheds light on our theoretical understanding of the warrior/guardian framework and offers practical implications for police leaders and policymakers in their effort to improve police-community relations.

This paper aims to investigate the extent of personal privacy concerns expressed by university students in Vietnam while using TikTok, the influence of peer interactions and social norms on privacy attitudes and behaviors and the strategies used by university students in Vietnam to mitigate privacy risks on TikTok.

A qualitative approach using semi-structured interviews was used to gather data on the following: the degree to which Vietnamese university students express concerns about their personal privacy while using TikTok; how peer interactions and social norms influence privacy attitudes and behaviors; and the strategies these students use to mitigate privacy risks on the platform.

Findings indicate that although university students exhibit a relatively low level of concern regarding their personal privacy on TikTok, peer influences and societal norms significantly shape their attitudes and behaviors on the platform. Moreover, students use several strategies to mitigate privacy risks, such as selective content sharing and refraining from engaging with unknown links.

These insights provide valuable implications for the development of targeted interventions and educational initiatives aimed at fostering a more privacy-conscious TikTok user community among university students in Vietnam.

This research fills a critical gap in the existing literature by focusing on the influence of social norms and peer influences on privacy attitudes and behaviors on social media platforms. While prior studies have explored various factors impacting privacy concerns on social media, the role of social dynamics has been understudied. Moreover, the research specifically addresses the lack of investigation into privacy concerns on TikTok, a platform rapidly gaining popularity among younger demographics.