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This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector. Additionally, this research explores the mediating effect of fraud awareness in elucidating the impact of ethical leadership and internal control systems on preventing financial statement fraud.

The study used an online survey, targeting a sample of 141 professionally qualified auditors with at least one year of practical experience in the field. The researchers used “Structural Equation Modeling (SEM)” to examine relationships between latent variables using partial least squares structural equation modeling. The study investigated the impact of whistleblowing systems, fraud awareness, ethical leadership, internal control systems and corporate governance on fraud prevention.

This research finding provides evidence to the corporate sector by establishing the significance of fraud awareness as the most influencing factor in preventing financial statement fraud. Furthermore, the combined explanatory variables account for 77.4% of the overall variance in financial statement fraud prevention. The study reveals a partial mediation effect of fraud awareness on the relationship between the internal control system and financial statement fraud prevention.

This research finding may assist in developing an effective fraud prevention programme to mitigate fraud instances and improve financial reporting quality. In the corporate sector, each organisation should clearly specify the policies on whistleblowing systems, fraud awareness training, internal control systems and corporate governance. To foster a comprehensive fraud prevention programme, the leaders should enforce these policies with employee support.

This research integrated crucial elements to develop a new theoretical framework for investigating financial statement fraud prevention within the corporate context. Accordingly, this research framework provides a more in-depth explanation of preventing financial statement fraud from an auditor’s perspective. Additionally, this research is the first to explore the mediating role of fraud awareness in influencing the effectiveness of the internal control system in preventing financial statement fraud.

Food waste is a severe problem affecting the supply chain due to its significant adverse social and environmental effects. Even if the topic is hotly debated in the literature, there is a lack of research about the success factors influencing food waste prevention initiatives retailers undertake.

The research analyzes how several variables (i.e. product-related variables and technology-enabling variables) might impact the success of the sales of products close to the expiration date that is sold at a discounted price. Data from 390.000 products sold at a discounted price in 2020 and 2021 by a large Italian food retailer were examined with a regression analysis.

The results highlight that both product-related and technology-enabling variables influence the success of food prevention initiatives aimed at selling products close to the expiration date at a discounted price. In particular, the authors stress the importance of digital technologies in supporting food waste prevention initiatives.

The study offers several practical implications for managers in structuring a waste prevention initiative. The introduction of digital technologies, the monitoring of specific variables or the ability to find synergies with other food waste prevention initiatives are discussed to support retailers in reducing food losses.

The paper is focused on the retailer perspective, which is barely investigated due to the difficulty in finding data.

The purpose of this paper was to identify social and behavioral factors responsible for panic buying during global pandemics such as COVID-19.

According to regulatory focus theory, behavior of individuals is regulated by two motivational systems – prevention and promotion. Prevention-focused behavior is motivated by security and safety needs and is associated with a strategic preference for vigilant means of goal pursuit. Prevention-focused vigilance is reflected in unwillingness to take risks and low ability to cope with uncertain environments and changing conditions. Promotion-focused behavior is motivated by growth and self-development needs and is associated with a strategic preference for eager means of goal pursuit. Promotion-focused eagerness is reflected in willingness to take risks and high ability to cope with uncertainty and change. Two studies tested the notion that panic buying during public health crises such as COVID-19 is related to the strength of the prevention system, perceived scarcity of products, perceived threat of the disease, age and gender.

Study 1 showed that the higher the perceived scarcity of products, the higher was the probability that panic buying would set in. Yet, different patterns emerged for men and women. Among women, the stronger the prevention focus, the stronger was the effect. Among men, by contrast, the stronger the prevention focus, the weaker was the effect. Study 2 showed that the higher the perceived threat of the disease, the higher was the probability that panic buying would occur. However, different patterns were observed with age. Among older adults, the stronger the prevention focus, the stronger was the effect. Among young adults, by contrast, the stronger the prevention focus, the weaker was the effect.

Implications to address erratic consumer behavior during future pandemics are discussed.

By applying the theory of regulatory focus to consumer marketing, this research helps to identify marketing strategies to manage panic buying and develop contingency plans that address erratic consumer behavior during future pandemics.

The global pandemic has required organisational leaders to respond rapidly in a time of uncertainty. A specific challenge for leaders during the global pandemic is the salient and immediate threat to worker health and well-being. Unfortunately, the consequences of different leadership actions in this context are not well understood. By exploring the path from leader behaviour to employee well-being via experienced work characteristics, this study aims to provide a framework for better understanding pandemic threat and corresponding leadership impact.

Two prevention-focused leadership strategies were explored: defend and adapt strategy. Two important work characteristics role clarity and workload were used to help explain the links between leadership strategies and well-being. Potential mediating pathways were tested in path analysis with Mplus (v7.4) based on 515 online survey responses.

Different mediating pathways demonstrated complex associations between the constructs. Increases in the both prevention-focused leadership strategies were found associated with positive well-being by increasing employees' perceptions of leadership and by improving role clarity in the workplace. Notably, evidence also supported that increase in defend strategy was linked to reduced worker well-being through intensified workload.

In times of uncertainty amidst the global COVID-19 pandemic, prevention-focused leadership is vital to engage the workforce and ensure compliance with safety procedures to avoid associated risks to worker health and organisational performance. This research focused on the rarely studied topic of prevention-focused leadership, and how prevention strategies were related to employee well-being. Based on the findings for prevention-focused defend and adapt strategies, this study suggested leadership practices that might shape employee well-being in a time of turbulence.

The purpose of this study is to investigate the effects of the Perceptions of coronavirus 2019 (COVID-19) questionnaire and the Information System Success Questionnaire on students when using the school's COVID-19 epidemic prevention website. The study is aimed toward analyzing both questionnaires as well as evaluating an epidemic prevention website.

The school's COVID-19 prevention website and two questionnaires (Perceptions of COVID-19 and the Information System Success Questionnaire) are examined in order to investigate 73 students' COVID-19 perceptions. An open-ended question was used as the qualitative data to support quantitative data and evaluate a university's COVID-19 epidemic prevention website from a southern university in Taiwan.

The findings indicated that most students evaluated the school's COVID-19 website positively and were satisfied. In the open-ended questions, the majority of students rated the quality of the system positively and the need to fix some defects. Students have different COVID-19 perceptions and social distance compliance based on their current situations.

This study provides researchers and website developers a broader understanding of the construction of the school's COVID-19 prevention website and a better understanding of student's COVID-19 perceptions.

To the best of the authors' knowledge, this is the first study examining a school's epidemic prevention website, which is measured by the Information Success Questionnaire and the Perceptions of COVID-19 Questionnaire for college students.

The purpose of this paper is to investigate the mechanism through which stressors influence job crafting. Based on regulatory focus theory, this study explores the mediating role of work regulatory focus between the challenge-hindrance stressors and approach-avoidance job crafting and the moderating role of trait regulatory focus.

The authors collected survey data in a northwestern city of China from 578 employees working in the finance, real estate and IT industries. Results were analyzed using Mplus 7.

The results reveal that challenge stressors have a positive effect on both approach job crafting (i.e. increasing structural job resources, increasing social job resources and increasing challenging job demands) and avoidance job crafting (i.e. decreasing hindering job demands) via work promotion focus. On the other hand, hindrance stressors have a positive effect on only avoidance job crafting via work prevention focus. In addition, trait promotion focus accentuates the influence of challenge-hindrance stressors on work regulatory focus, as well as the indirect effect of challenge-hindrance stressors on approach-avoidance job crafting respectively. Trait prevention focus only weakens the influence of challenge stressors on work promotion focus.

This study unfolds how stressors relate to job crafting. However, the cross-sectional design may limit the causal inferences.

This study provides new insight into the relationship between stressors and job crafting by explicating the motivational mechanism and boundary conditions.

The purpose of this paper is to propose that a more optimal regulatory focus in conflict reflects a mix of promotion and prevention considerations because conflict often elicits needs for promoting well-being as well as needs for preventing threats to security and interests. Two studies using distinct methodologies tested the hypothesis that social conflict is associated with better outcomes when the parties construe the conflict with a regulatory focus that reflects a combination of both promotion and prevention orientations.

Study 1 was an experiment that framed the same low-intensity conflict scenario as either prevention- or promotion-focused, or as both. In Study 2, we mouse-coded stream-of-thought accounts of participants’ actual ongoing high-intensity conflicts for time spent in both promotion and prevention focus.

In Study 1, the combined framing resulted in greater satisfaction with expected conflict outcomes and goal attainment than did either prevention or promotion framing alone. However, a promotion frame alone was associated with greater process and relationship satisfaction. These results were replicated in Study 2.

Prior research on regulatory focus has emphasized the benefits of a promotion focus over prevention when managing conflict. The present research offers new insight into how these seemingly opposing motives can operate in tandem to increase conflict satisfaction. Thus, this research illustrates the value of moving beyond dichotomized motivational distinctions in conflict research, to understand the dynamic interplay of how these distinctions may be navigated in concert for more effective conflict engagement. It also illustrates the value of mouse-coding methods for capturing the dynamic interplay of motives as they rise and fall in salience over time.

The purpose of the paper is to explore some dimensions of the community policing strategy of the Slovene police, which emphasizes establishment, reinforcement and maintenance of good relations with local communities and new organized ways of setting of priorities in crime prevention and provision of local safety at the local level (i.e. local safety councils). In addition, the paper seeks to present the development of local safety and security efforts in Slovenia based on ideas of making local communities responsible and on partnership in setting priorities in safety/security efforts, prevention of everyday criminal offences and public disorder.

The authors have conducted a study on a sample of 178 representatives of local safety councils in several Slovenian towns. The study focused on the functioning of local safety councils in Slovenia and dealt with advantages and obstacles related to the work of such councils. The authors also reflected on the councils within a broader concept of democratisation and inclusion of citizens in crime prevention and partnership‐oriented local problem solving.

Findings show the development of some dimensions of community policing safety, especially democratic ways in setting priorities in local safety and crime prevention efforts. Despite some obstacles, the main advantages of such councils are as follows: democratisation of formal social control and control over the police; cooperation of (responsible) citizens and knowing one another; development of more active cooperation between all local key persons; facilitating of “safety consciousness” and discussions on local problems and “communities that care” mentality.

The present research used both quantitative and qualitative approaches, which gave a relatively clear overview of the situation studied. A possible problem in studying priorities in crime prevention and safety provision can be related to the population, which attended the local safety council meetings. They do not necessarily represent the public opinion of local citizens but opinions of local élites dealing with crime and public security issues.

The main implications of the paper for policy makers and practitioners are challenges to the further development of local crime prevention efforts, which should be based on partnership, good knowledge (information‐ and knowledge‐based decision making), clear rules or legal framework, financing and accountability.

The paper presents the first such study conducted in a post‐socialist country, and presents some ideas for the development of common efforts in local (communal) crime prevention and efforts for a safer life in local communities.

This study explores young people's perceptions of eating disorders, the risks and consequences of developing an eating disorder, and the effectiveness of education and prevention programmes. Eating disorder prevention programmes are predominantly school‐based, target young women, and are delivered in weekly sessions for a six or eight‐week period. There is evidence that programmes can increase short‐term knowledge but less evidence for their impact on attitudes and behaviours. Focus groups were undertaken with 96 male and female participants, aged 13‐18, drawn from schools and informal youth settings in three local authority areas in Scotland. Participants demonstrated good understanding of eating disorders; insight into the complexity of reasons for developing a disorder (with a belief that celebrity culture and associated thin imagery has the largest influence) and strong empathy for those who experience eating disorders (as opposed to people who are obese). Television and magazines were cited as the main sources of information, with parents and friends identified as key sources of support rather than professionals. Participants indicated a desire to discuss eating disorders and for this to be incorporated into school health education programmes. Key features of school‐based programmes indicated by participants include single gender discussion groups and development of critical thinking towards the media. The study supports the need for multi‐agency discussion‐based education programmes, long‐term evaluation of impact, and the enhancement of peer support and parental awareness of issues surrounding eating disorders. It also highlights a number of gaps in research in this field.

The purpose of this paper is to empirically test the effects of regulatory focus (RF) orientation (promotion/prevention) on decisions to purchase green products. The two experimental studies conducted aimed to test whether individuals in a prevention (promotion) state were more (or less) inclined to buy green products.

To test the effect of RF on green and non-green consumption, the authors carried out two experimental studies (one considering a service – car sharing – the other a physical product – a laundry detergent). The studies are 2 (RF: prevention vs promotion) × 2 (product type: green vs non-green) between factorial design involving 196 and 92 participants, respectively.

Promotion-focus has a powerful influence on green consumption. In both studies, individuals with a promotion focus seemed to be more inclined to buy green products as opposed to individuals in a prevention state.

The main limitations of this study first relate to the results of the two experiments. Even though both studies showed that promotion-focused rather than prevention-focused individuals are more inclined to buy green products, the differences between the two orientations in green condition are not statistically significant. As a result, the studies cannot determine whether to reject or accept the two main hypothesis.

This paper provides some preliminary indications that could be useful to encourage consumers to adopt “green” styles of consumption. Focusing on an individual’s RF is a useful strategy to induce them to change their consumption choices abruptly. Relying more on a “promotion” rather than a “prevention” focus, individuals would be compelled to take immediate responsible behavior.

This paper aims to fill the gap on the role of RF in green consumption. Contrary to the accepted idea that a prevention state is more compatible with consumer ethics than promotion state, the studies showed the controversial role assumed by a prevention state in green consumption.