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This study aims to examine vicarious consumption (VC) via the video-game streaming platform Twitch. The authors posit that watching someone play can offer the same enjoyment (measured through emotional experience, mood and joy) as playing.

A mixed-methods approach was used. A qualitative phase involving semistructured qualitative interviews, naturalistic inquiry and netnography generated testable hypotheses, which were tested using a two-condition, between-subjects field experiment.

This research advances the understanding of vicarious and experiential consumption by finding evidence that VC can produce the same levels of emotional experience, mood, attitude toward the product, joy, brand community loyalty and positive word of mouth. It also demonstrates the moderating effect of familiarity on mood change.

This research demonstrates evidence that VC can offer outcomes similar to active consumption (AC). The authors advance research on VC in a new context (video-game livestreaming vs esports and other contexts) and from a new perspective (viewing motivations vs consumer-oriented outcomes). This research thus presents opportunities to explore these and other affective, behavior and cognitive outcomes in other contexts.

To reach Twitch users, marketers must understand how and why media consumers watch. This research provides insight into the community necessary to create effective advertising.

Building upon Sjöblom and Hamari, focusing on motivations for VC of esports and other related works, the authors expand the context to video-game livestreaming as a whole and examine affective, behavioral and cognitive outcomes compared with AC. Though VC has been researched and conceptualized theoretically, empirical testing is rare. This research offers empirical evidence that VC can offer the same levels of enjoyment as AC.

The purpose of this study is to better understand customer citizenship behavior (CCB) motivation through the development and validation of a new scale to measure the CCB motivation (CCBM) construct.

The mixed-methods study, combination of qualitative and quantitative research, is used to develop the scale item that measures CCBM. For nomological validity testing, data were collected from customers who had transacted with a specific service provider business in the past six months. Data were analyzed using structural equation modeling.

This study suggests that CCBM can be reliably measured by 12 items, composed of four sub-dimensions, self-enhancement, personal principles, desire to support the service provider and perception of the service provider’s past performance. In addition, nomological validity testing through three empirical models confirms that CCBM is a multi-dimensional construct with a second-order nature and an antecedent that positively influences CCB.

The research provides an original view regarding CCBM scale development in the services contexts and makes invaluable contributions to understanding a variety of motivations that lead customers to voluntary participation behaviors.

This paper aims to provide evidence of an unintended observable consequence of International Financial Reporting Standards (IFRS) adoption by examining opportunistic use of earnings management through revenue as well as expense items classification shifting in the year of transition.

To document classification shifting, the authors take advantage of the Korean mandatory IFRS adoption in 2011, when broad discretion was given to publicly traded companies’ managers to present operating profits.

It is found that companies strategically use both revenues and expenses to manage core earnings at the time of transition by shifting other income as a common tactic to improve their operating performance and special expenses just to meet or beat earnings targets.

Given the concerns of the Securities and Exchange Commission (SEC) about classification shifting behavior and the debate over whether the SEC should mandate the use of IFRS for US companies, the findings of this study are timely and contribute to authors’ understanding of the unintended consequences of mandatory IFRS adoption.

Adaptive selling can help build positive relationships between salespeople and consumers. The literature shows that consumers respond positively to salespeople under approach but not avoidance motivations. This paper aims to demonstrate a circumstance under which consumers with avoidance motivations can also respond positively, something not previously shown in the literature.

This research paper uses three experimental between-subject designs to test hypotheses.

The current research identifies appropriate sales influence tactics (e.g. a customer-autonomy-oriented or a loss-avoidance-oriented influence tactic) where consumers with avoidance motivations can also respond to sales agents positively by the evidence of higher purchase intentions. In addition, this research shows that consumers with approach motivations may not always respond positively to salespeople. Further, goal facilitation appraisals of the salespeople serve as a mechanism between consumers’ shopping motivations and their behavioral responses (e.g. purchase intentions).

First, while the previous literature demonstrates that approach motivations generally lead to more positive effects (Elliot and Trash, 2002), this research indicates that avoidance motivations can also have positive effects, which is a finding that has not been demonstrated in the literature thus far. Second, this research identifies goal facilitation appraisals as one underlying process that explains the interactive effect between matching influence tactics and consumers’ approach/avoidance motivations when shopping. Third, the authors integrate regulatory focus theory by using gain- or loss-avoidance-oriented sales influence tactics to match approach and avoidance motivations.

The purpose of the study is to present evidence on the International Financial Reporting Standards (IFRS) adoption and earnings quality relationship on an emerging country context focusing on firm characteristics.

To measure loss avoidance, the earnings distribution approach is followed. Data includes all the nonfinancial firms listed on the Borsa İstanbul (BIST) for the period covering 1998–2010. The sample is divided into subsegments according to size and leverage, considering the potential impact of different financial reporting incentives. Furthermore, mandatory and voluntary adopters are examined separately.

The results indicate lower loss aversion in the post-IFRS period. Furthermore, we found that incentives dominate accounting standards in determining financial reporting quality. The decrease in loss aversion after IFRS adoption is more significant for large firms compared to small firms, low leverage firms compared to high leverage firms, and for mandatory IFRS adopter firms compared to voluntary IFRS adopters.

Research provides inconsistent evidence on the relationship between IFRS adoption and earnings quality. Turkey represents an interesting environment to test the impact of IFRS adoption, as the Turkish accounting system has followed a historical path from a Continental European accounting system to an Anglo-Saxon accounting system. The current Turkish accounting system exhibits features of both these systems. Additionally, IFRS adoption was optional in 2003 and mandatory in 2005 in line with EU regulations, and the changes in the reporting environment are supported by the regulatory developments and institutional changes in Turkey.

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 paper aims to investigate the role of uncertainty avoidance (UA) as a moderator of Prospect Theory’s reflection effect (i.e. the simultaneous choice of a sure gain and a risky loss). We expect that higher-UA consumers, seeking certainty, will shun risk across both gains and losses such that their choices will be inconsistent with the reflection effect.

We report three studies in which participants choose between risk and certainty. We use the stimuli from the original Prospect Theory paper, measure UA using an individual-level scale and conduct controlled experimental (laboratory) studies.

We show that, compared to lower-UA consumers, higher-UA consumers demonstrate the reflection effect less frequently in a variety of settings (small/large stakes and within/between subjects comparisons). Mediation tests reveal that higher-UA consumers anchor on the sure loss and stay with their choice because they prefer the certainty of the sure (smaller) loss to the possibility of a possible (larger) loss (a dual-mediation mechanism).

The results have important implications for marketing practice. They show that quantifying uncertainty into a probability number is not enough to eliminate the uncertainty of the situation, and that UA is likely serve as a boundary condition to many of the traditional heuristics of judgment and decision-making.

This is the first paper to demonstrate that UA can moderate the reflection effect (using the stimuli in the original Prospect Theory paper). Therefore, it sets an agenda for future researchers who may want to use these findings to calibrate price/uncertainty tradeoffs within higher-UA segments.

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps economic events into accounting data.

The empirical analysis is based on a large sample of United States (US) firms. The authors use raw and industry-adjusted effective tax rates (ETRs) to proxy tax avoidance. The authors use the measure of accounting comparability developed by De Franco et al. (2011), which aims to capture the similarity of the accounting function.

The authors find that firms with more aggressive tax avoidance strategies have substantially lower accounting comparability. The evidence also shows that the negative effect of tax avoidance on accounting comparability is driven by firms with aggressive tax planning strategies beyond the industry norm. Furthermore, using an alternative measure of accounting comparability as a function of pre-tax income, the authors continue to find evidence of the negative effect of tax avoidance behavior. Importantly, this provides evidence that the effect of aggressive tax planning is not limited to the reported tax expense, but affects the comparability of the overall financial reporting system.

The authors identify a new potential cost of tax aggressive activities, being the loss of accounting comparability as driven by tax aggressive activities. The results contribute to the literature on the costs of tax avoidance and on the determinants of accounting comparability.

The growing importance of risk management programmes and practices in different industries has given rise to a new risk management approach, i.e. enterprise risk management. The purpose of this paper is to better understand the necessity, benefit, approaches and methodologies of managing risks in healthcare. It compares and contrasts between the traditional and enterprise risk management approaches within the healthcare context. In addition, it introduces bow tie methodology, a prospective risk assessment tool proposed by the American Society for Healthcare Risk Management as a visual risk management tool used in enterprise risk management.

This is a critical review of published literature on the topics of governance, patient safety, risk management, enterprise risk management and bow tie, which aims to draw a link between them and find the benefits behind their adoption.

Enterprise risk management is a generic holistic approach that extends the benefits of risk management programme beyond the traditional insurable hazards and/or losses. In addition, the bow tie methodology is a barrier-based risk analysis and management tool used in enterprise risk management for critical events related to the relevant day-to-day operations. It is a visual risk assessment tool which is used in many higher reliability industries. Nevertheless, enterprise risk management and bow ties are reported with limited use in healthcare.

The paper suggests the applicability and usefulness of enterprise risk management to healthcare, and proposes the bow tie methodology as a proactive barrier-based risk management tool valid for enterprise risk management implementation in healthcare.

This paper aims to investigate infant sensory patterns and their associations with previous perinatal loss, maternal-foetal attachment and postnatal maternal sensory patterns.

In a prospective cohort study, women with and without perinatal loss (N = 57) were recruited from an Australian public hospital. Participants were surveyed during pregnancy (maternal-foetal attachment, loss) and again postnatally (maternal/infant sensory patterns). Chi-square tests and logistic regression analyses controlling for previous perinatal loss were conducted with infant sensory patterns as outcome variables.

“More than typical” infant low registration was associated with poorer quality of maternal-foetal attachment. “More than typical” infant sensory seeking was associated with previous perinatal loss and higher levels of maternal sensory seeking. “More than typical” infant sensory sensitivity was linked with previous perinatal loss, poorer quality of maternal-foetal attachment and higher maternal low registration. “More than typical” infant sensory avoidance was associated with poorer quality of maternal-foetal attachment and higher levels of maternal sensory sensitivity.

To support more typical infant sensory patterns, results point to the potential benefit of occupational therapists supporting pregnant women with previous perinatal loss; facilitating favourable maternal-foetal attachment; and educating new mothers on how their sensory patterns impact on interactions with their infant. Sensory modulation strategies that consider the sensory patterns of both mother and infant may be beneficial to promote engagement in co-occupations.

These findings are the first to suggest that previous perinatal loss, poorer quality of maternal-foetal attachment and higher levels of maternal postnatal sensory patterns represent risk factors for infant sensory patterns that are “more than typical.”