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The promotion of autonomous vehicles introduces privacy and security risks, underscoring the pressing need for responsible innovation implementation. To more effectively address the societal risks posed by autonomous vehicles, considering collaborative engagement of key stakeholders is essential. This study aims to provide insights into the governance of potential privacy and security issues in the innovation of autonomous driving technology by analyzing the micro-level decision-making processes of various stakeholders.

For this study, the authors use a nuanced approach, integrating key stakeholder theory, perceived value theory and prospect theory. The study constructs a model based on evolutionary game for the privacy and security governance mechanism of autonomous vehicles, involving enterprises, governments and consumers.

The governance of privacy and security in autonomous driving technology is influenced by key stakeholders’ decision-making behaviors and pivotal factors such as perceived value factors. The study finds that the governmental is influenced to a lesser extent by the decisions of other stakeholders, and factors such as risk preference coefficient, which contribute to perceived value, have a more significant influence than appearance factors like participation costs.

This study lacks an investigation into the risk sensitivity of various stakeholders in different scenarios.

The study delineates the roles and behaviors of key stakeholders and contributes valuable insights toward addressing pertinent risk concerns within the governance of autonomous vehicles. Through the study, the practical application of Responsible Innovation theory has been enriched, addressing the shortcomings in the analysis of micro-level processes within the framework of evolutionary game.

Previous research in auditing has used the probability of small profits or losses as a measure of audit quality. The purpose of this paper is to investigate the validity of the underlying assumption in prior audit literature that auditing mitigates clients’ inclination towards loss avoidance and to shed light on the debate regarding earnings discontinuity.

This paper compares the discontinuity in earnings distribution around zero, both before and after auditing.

Using a unique data set that contains both recorded and waived adjustments, the authors find that audit adjustments do not reduce the discontinuity in earnings distribution around zero.

The results advise caution in using the probability of small profits or losses as a measure of audit quality. The findings suggest the discontinuity in earnings around zero may not be caused by loss avoidance achieved through accounting misreporting, which falls under the purview of auditing.

This research makes unique contributions beyond those of prior studies. By incorporating waived adjustments, the authors are able to conduct more comprehensive tests and explore richer details of audit adjustments that were not available in previous studies. The proportion of losses in this study's sample aligns with that in prior US research, which enhances the generalisability of the authors’ findings and minimizes the influence of inherent discrepancies in auditors' motivations to curb loss avoidance.

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.

This study uses a multivariate regression analysis based on hand-collected data consisting of 180 observations from Australian domestic banks between 2010 and 2018.

The primary results of the empirical analysis indicate that audit partner industry specialization is negatively associated with the level of tax avoidance in Australian banks. Regarding the audit committee, the proportion of industry specialists among audit committee members reduces the magnitude of tax avoidance. These results are robust, as they hold the same for alternative measures of tax avoidance and industry specialization of audit partner and audit committee members. Results from supplementary analysis reveal that the interactive effect of both audit firm and audit partner industry specialization strengthens the auditors’ effectiveness in reducing the level of tax avoidance.

As this study highlights the importance of the industry specialization in decreasing tax avoidance, it can be beneficial for policymakers to assess the impact of good governance on the level of tax avoidance in the banking industry.

Even though the existing studies examine the link between the governance actors’ industry specialization and tax avoidance in nonfinancial firms, this paper explores the banking industry that differs from nonfinancial firms in among others; accounting and fiscal regulations. This study further provides unique evidence indicating that industry specialization of the audit partner constitutes a significant determinant of minimizing the bank’s level of tax avoidance.

Given the complexity of building information modeling (BIM) adoption decisions in small- and medium-sized enterprises (SMEs) in the Architecture, Engineering and Construction (AEC) industry, understanding BIM adoption decision-making through the net effect of a single factor on BIM adoption decisions alone is limited. Therefore, this paper analyzed the co-movement effect of managers' psychological factors on the BIM adoption decisions from the perspective of managers' perceptions. The purpose is to let managers have a deep understanding of their BIM adoption decisions, and put forward targeted suggestions for the AEC industry to promote the adoption of BIM by SMEs.

Data from 192 managers in SMEs collected by the questionnaire were used in a fuzzy set qualitative comparative analysis (fsQCA). Due to the limitations of fsQCA in making the best use of the data used, as a complement to fsQCA, necessary conditions analysis (NCA) was used to analyze the extent to which necessary conditions influenced the outcome.

(1) NCA analysis shows that high perceived resource availability (PRA) and high performance expectancy (PE) are necessary conditions for high BIM adoption intention (AI). (2) fsQCA analysis shows that high PE is the single core condition for high AI. fsQCA analysis identifies three configurations of managers' psychological factors, reflecting three types of managers' decision preferences, namely benefit preference, loss aversion and risk avoidance, respectively. Different decision preferences may lead to different BIM adoption strategies, such as full in-house use, partial in-house/outsourcing and full outsourcing of BIM processes. (3) High perceived risk (PR) and low perceived business value of BIM (PBV) are the core conditions for low AI.

This paper expands on the application of fsQCA to context of BIM adoption decisions. Based on the results of fsQCA analysis, this paper also establishes the relationship between managers' decision-making psychology and BIM adoption strategy choice and analyzes the impact of different decision biases on BIM adoption strategy choice. It concludes with suggestions for encouraging managers to adopt BIM and for avoiding decision-making bias.

While the metaverse is promised to be the next big step for the Internet, this new technology may also bear negative impacts on individuals and society. Drawing on innovation resistance literature, this article explores the reasons for metaverse resistance.

The study is based on 66 semi-structured interviews, and the subsequent data were analysed thematically.

The findings revealed 11 reasons for metaverse resistance: lack of understanding, lack of regulation, addiction avoidance, claustrophobia, loss of social ties, disconnection from reality, privacy concerns, extreme consumer society, unseen benefits, infeasibility and nausea.

By understanding the various reasons for metaverse resistance managers and policymakers can make better decisions to overcome the challenges facing this innovation, rather than adopting a “one-size-fits-all” approach.

While the literature has mainly adopted a positive perspective on the metaverse, this research offers a more nuanced view by identifying the reasons why consumers may resist the metaverse. Furthermore, this study introduces for the first-time “addiction-driven-innovation-resistance (ADIR)” as a potential reason for metaverse resistance, which may also apply to other cases of innovation resistance, when new innovations are perceived as being “too good” and therefore potentially addictive.

The purpose of this paper is to examine the supervening loss of inter-organisational trust in long-term commercial contracts. The underlying research question is whether contract law – the legal institution regulating economic exchanges – should intervene and enable a party to a long-term commercial contract to extricate itself from a situation where a relationship of trust has broken down irretrievably.

This paper uses doctrinal methodology and theoretical conceptualisation to answer the underlying research question. The legal instrument chosen for analysis purposes is the UNIDROIT Principles of International Commercial Contracts. This paper also draws on extant literature on inter-organisational trust (including conceptual and empirical studies) to support the arguments and propositions. Furthermore, this study proceeds to assess the substantive justifiability of the proposed remedial measure using four normative values: legal certainty and predictability, protection of the performance interest, economic efficiency and the preservation of the relation.

The central argument put forward in this paper is the reformulation of draft Article 6.3.1 proposed by the UNIDROIT Working Group on Long-Term Contracts, which confers a novel right to terminate for a compelling reason. This paper presents a multidimensional model of inter-organisational trust that would serve as the conceptual framework for the proposed reformulation of the provision and establishes a coherent juridical basis for the legal solution that would accord with the Principles of International Commercial Contracts’ general remedial scheme. As for the normative assessment, this paper demonstrates that the proposed remedial measure would significantly promote efficient outcomes and positively serve the norms of legal certainty, protection of the performance interest and the preservation of the relation.

This paper addresses the lacuna in current legal scholarship in relation to the adverse socio-economic effects following trust violation and deterioration in inter-organisational relationships. Additionally, the propositions and findings should contribute to the workings of the UNIDROIT in adopting new rules and principles that would serve the special requirements of cross-border trade.

The paper aims to elucidate effective strategies for promoting the adoption of green technology innovation within the private sector, thereby enhancing the value of public–private partnership (PPP) projects during the operational phase.

Utilizing prospect theory, the paper considers the government and the public as external driving forces. It establishes a tripartite evolutionary game model composed of government regulators, the private sector and the public. The paper uses numerical simulations to explore the evolutionary stable equilibrium strategies and the determinants influencing each stakeholder.

The paper demonstrates that government intervention and public participation substantially promote green technology innovation within the private sector. Major influencing factors encompass the intensity of pollution taxation, governmental information disclosure and public attention. However, an optimal threshold exists for environmental publicity and innovation subsidies, as excessive levels might inhibit technological innovation. Furthermore, within government intervention strategies, compensating the public for their participation costs is essential to circumvent the public's “free-rider” tendencies and encourage active public collaboration in PPP project innovation.

By constructing a tripartite evolutionary game model, the paper comprehensively examines the roles of government intervention and public participation in promoting green technology innovation within the private sector, offering fresh perspectives and strategies for the operational phase of PPP projects.

This study aims to improve the offshore wind farm (OWF) site selection evaluation index system and establishes a decision-making model for OWF site selection. It is expected to provide helpful references for the progress of offshore wind power.

Firstly, this paper establishes an evaluation criteria system for OWF site selection, considering six criteria (wind resource, environment, economic, technical, social and risk) and related subcriteria. Then, the Criteria Importance Though Intercrieria Correlation (CRITIC) method is introduced to figure out the weights of evaluation indexes. In addition, the cumulative prospect theory and technique for order preference by similarity to an ideal solution (CPT-TOPSIS) method are employed to construct the OWF site selection decision-making model. Finally, taking the OWF site selection in China as an example, the effectiveness and robustness of the framework are verified by sensitivity analysis and comparative analysis.

This study establishes the OWF site selection evaluation system and constructs a decision-making model under the spherical fuzzy environment. A case of China is employed to verify the effectiveness and feasibility of the model.

In this paper, a new decision-making model is proposed for the first time, considering the ambiguity and uncertainty of information and the risk attitudes of decision-makers (DMs) in the decision-making process.

Drawing on the conservation of resources theory, this study aims to identify the mediating effects of depersonalization and resilience on the relationship between customer incivility and organizational citizenship behavior (OCB). It further posits that these indirect effects vary depending on the caring climate and achievement orientation.

A field survey among 622 service employees (Study 1) and a three-wave field survey of 315 service employees and their managers (Study 2) from various service organizations were conducted.

This study confirms that depersonalization operates as a negative mediator in the relationship between customer incivility and OCB. Simultaneously, resilience emerges as a positive mediator, underscoring the contrasting pathways through which customer incivility affects OCB. Furthermore, a caring climate plays a pivotal role in mitigating the detrimental impact of depersonalization on OCB and weakening the positive impact of resilience on OCB. Additionally, this study identifies achievement orientation as a significant moderator between customer incivility and resilience.

This study advances theoretical foundations by investigating depersonalization and resilience as critical mediators in the intricate relationship between customer incivility and OCB. It goes beyond the conventional understanding of customer incivility’s impact by shedding light on the dual roles of a caring climate, demonstrating its potential to alleviate both positive and negative consequences of customer incivility. Moreover, its identification of achievement orientation as a moderator adds a novel dimension to the discourse, emphasizing the need for tailored strategies to harness employee resilience in the face of customer incivility.

Workplace thriving (WT), self-job crafting (SJC), and workplace belongingness (WB) have been shown to lead to positive outcomes for organizations and their employees. However, there seems to be a dearth of insights into the relationship between the three constructs, and non-existent in the context of non-family employees (NFEs) working in private family firms. Therefore, this study examines whether enabling NFEs to craft their own jobs leads them to reappraise their position in the organization, thus influencing both WB and WT.

Leaning on the conservation of resources (COR) theory and with the support of the self-determination theory (SDT), a set of hypotheses is posited relating the dimensions of SJC (seeking resources, seeking challenges and job-demand reduction) to WT, through WB as a mediator. The hypotheses are tested through partial least squares structural equation modeling (PLS-SEM) by collecting survey data from 256 NFEs working in private family firms in Oman.

The results indicate that all three dimensions of job crafting have a positive influence on WB. In the case of direct effect on WT, only the relationship between seeking challenges and WT was significant. However, the relationships between all 3 dimensions of SJC and WT became significant through WB as mediator.

The implication of this study is that merely empowering non-family employees to craft their own jobs may not lead them to thrive in private family firms. However, if they appraise such empowerment as significant resource-gain that leads them to feel that they belong to the organization, then it is likely to enhance WT.

This study presents evidence for private family firms that by emphasizing on creating a sense of belongingness among their non-family employees, they can create a workplace where such employees can thrive.

Three novel contributions are presented through this research: (1) this appears to be the first study that integrates the COR theory with SDT to enrich the fragmented literature on NFEs in family firms by presenting an integrated framework that links SJC, WB and WT, (2) the study presents nuanced insights into the relationships between the dimensions of SJC and WT and (3) finally, this study provides evidence on the mediating role of WB between dimensions of SJC and WT, which seems to be overlooked in the past.