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By integrating the Uses and Gratifications Theory and Flow Theory, this research seeks to untwine the veiled effects of interactive commerce enhancements (ICEs), specifically haptic imagery and social presence, in promoting user immersion and sustaining social commerce (SC) users' usage intention, considering the moderating role of autotelic personality.

The research utilized purposive sampling of Malaysian SC app users with recent transactions. A dual-source data collection approach, encompassing offline and online channels, was employed to ensure a broad and diverse respondent pool. Partial least squares–structural equation modeling was chosen for its adeptness in analyzing complex relationships in predictive studies.

The findings revealed the significant positive effects of haptic imagery and social presence on user immersion and continuance intention within SC apps. Social presence and immersion were found to mediate the proposed paths. Additionally, autotelic personality traits were identified as moderators, influencing the strength of these relationships.

This research makes a unique contribution by addressing critical gaps in SC environments, extending the concept of ICEs, understanding the impacts of underlying mediators and pioneering the examination of autotelic personality traits' moderating effects. It introduces a fresh perspective on how individual differences impact user engagement. This groundbreaking study benefits social media and interactive marketing literature by comprehensively understanding how ICEs elevate SC, fostering innovation and heightened engagement.

Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly important in developing countries where fraudulent practices are more prevalent due to the lack of strict regulations and oversight. This study investigates whether enhanced audit quality has an impact on reducing financial statement fraud. The primary aim is to recognize whether a higher level of audit quality relates with a decrease in fraudulent activities in Indonesia, which is one such country that has not yet adopted IFRS.

This study investigates the effect of audit quality, as measured by audit tenure, audit fee, and audit size, on the dependent variable of financial statement fraud, as indicated by Dechow F-value. The sample for this study comprises 951 observations from 2015 to 2020, and the research design utilizes a panel data approach. To test the main hypothesis, OLS, and GMM estimation techniques are employed.

The analyses reveal a negative relationship between audit tenure and financial statement fraud. This suggests that shorter audit tenure may be associated with an increased risk of financial statement fraud. This heightened risk could stem from auditors having limited time to thoroughly understand the company's operations and internal controls, potentially making it more challenging to detect and prevent fraudulent activities perpetrated by the client. Conversely, a positive relationship is identified between audit fees and financial statement fraud, suggesting that companies paying higher fees may be engaging auditors less adept at detecting fraudulent activities. Furthermore, a negative relationship is observed between Big-5 and financial statement fraud, which may be due to the greater resources, expertise, quality control, scrutiny, reputation, and ethical conduct of Big-5 audit companies.

This study only focused on listed companies in Indonesia, therefore, caution should be exercised when generalizing the findings to other developing and Muslim countries such as Malaysia. The findings may differ due to the adoption of IFRS in Malaysia. As such, it is important for future studies to include Malaysia as a sample and compare the results with those of Indonesia. This comparison would demonstrate the impact of IFRS adoption on the relationship between audit quality and financial statement fraud and provide insights for policy makers in Indonesia.

The findings of this study have important implications for developing countries that have been shown to be more susceptible to fraud than developed countries. This study contributes to the existing research on the role of audit quality in reducing financial statement fraud and emphasizes the need for auditors and accountants to take a proactive approach in detecting and investigating financial fraud.

This study is a new study because it investigates the relationship between audit quality and financial statement fraud in Indonesia, a developing Muslim country that has not yet adopted International Financial Reporting Standards (IFRS). The study provides valuable evidence on the unique factors that influence fraud in Indonesia and fills a gap in the literature as previous studies on this topic have largely focused on developed countries. Additionally, the study recommends that policymakers in Indonesia consider implementing IFRS to improve the reliability of financial reporting and strengthen the effectiveness of the auditing process, thus reducing the incidence of fraud.

This study examines the impact of audit partner tenure on Key Audit Matters (KAM) disclosures within Gulf Cooperation Council (GCC) countries. It explores how Hofstede’s cultural dimensions influence this relationship, elucidating the effect of cultural context on auditing practices.

Utilizing a sample of 456 non-financial firms in the GCC from 2016 to 2021, the study employs regression analyses to explore audit partner tenure's influence on KAM disclosures and the moderating effects of Hofstede's dimensions of power distance, individualism, masculinity and uncertainty avoidance. This affords a detailed examination of individual and cultural impacts on audit quality.

Results reveal a positive relationship between audit partner tenure and KAM disclosures, suggesting that firm-specific knowledge and industry expertise acquired over a long tenure may enhance auditors' ability to identify and report significant matters. Power distance and uncertainty avoidance amplify this effect, whereas individualism diminishes it. Masculinity does not yield significant results.

This study underscores the need for auditing standards to reflect the complex interplay of auditor tenure and cultural dynamics in the profession's global landscape.

This research contributes to the literature on audit quality by highlighting the formative role of individual auditors and cultural characteristics in KAM disclosure practices. It is among the first to quantitatively analyse the intersection of audit partner tenure and culture in the GCC. It provides valuable insights for regulators, practitioners and policymakers seeking to enhance audit practices across diverse cultural environments.

A qualitative approach based on grounded theory was utilized, with data collected through 26 semi-structured interviews with social entrepreneurs. Alas’s Triangular Model provided the framework for data analysis and interpretation.

This study explores how Hong Kong social enterprises approached crisis and change management during the COVID-19 pandemic, examining their resilience-building strategies.

The pandemic triggered an existential crisis for many social enterprises, causing severe revenue losses. However, strong leadership and cultures based on social mission enabled resilience. Enterprises demonstrated agility by rapidly transitioning operations online and establishing partnerships. Technology adaptation and social innovation were pivotal to sustaining impact.

As the sample comprises enterprises that survived the pandemic, insights into failed enterprises are lacking. Comparative analysis could illuminate differences in crisis response between successful and unsuccessful cases.

The study’s practical implications suggest that social enterprises should focus on developing flexible crisis management plans, cultivating purposeful leadership, embracing digital transformation, strengthening collaborative networks and prioritizing organizational learning to effectively navigate crises while staying true to their social missions.

Findings demonstrate how shared values and cultures grounded in purpose can anchor organizations amidst upheaval, fostering resilience. This underscores the role of social enterprises in modeling responsiveness to societal needs.

While research has examined social enterprises’ vulnerability in crises, investigation into their crisis management practices is limited. This study enriches understanding of how social enterprises effectively navigate turbulence.

Amid multiple crises and increasing volatility, sustainable development is a pressing concern. Higher Education for Sustainable Development, especially Responsible Management Education (RME), drives transformative change by fostering new perspectives on work, decision-making and leadership. Conferences serve as pivotal sustainability discussion platforms, yet many remain traditional and lack interactive student engagement. This hinders active involvement and collaborative problem-solving. The Global Goals Design Jam, a dynamic, nontraditional format explored in this study offers an alternative approach. By blending design thinking and playful learning and constructivist learning methods, the Global Goals Design Jam offers a space for collaborative and creative Sustainable Development Goals (SDGs) solutions. At the ninth Responsible Management Education Research Conference (RMERC) in September 2022, students from various universities took part in a Global Goals Design Jam. The current prestudy postulates that participation in a Global Goals Design Jam is primarily associated with positive attributes related to emotions and a sense of coherence. The potential for empowering learners to navigate real-world complexities and contribute to sustainability is highlighted, establishing formats like the Global Goals Design Jam as a valuable addition to educational conferences with a sustainability focus. The results also highlight potentials and limitations of the format and provide insights into further research requirements.

This study proposes a theoretical model to explain user intention to continue engaging with Social Commerce (SC) from a habit perspective. The research uses social impact theory, user personal traits, and SC quality to explain how user habits are formed in SC, leading to continued usage.

The study collected data from 868 Indonesian respondents using a cross-sectional field design. SEM analysis confirmed the proposed theoretical model, calculating direct, indirect, and moderating effects.

The results showed that the social aspect is the dominant construct influencing users’ habit of using SC. Further, the outcome indicates that habit significantly predicts Continuity usage. Profoundly, subjective norms are the most significant predictors of habit, followed by self-efficacy, content quality, and herd behavior. Meanwhile, Trust and Social Support only indirectly affect Habit through self-efficacy and content quality, respectively, as mediators. Additionally, the moderating effect analysis revealed that age and gender play a role in habit formation.

This study specifically explores the factors affecting the development of habits in SC usage, leading to repeated behaviors. This area has not been thoroughly examined in previous research. Therefore, this study seeks to address this gap by investigating how habits are formed through social interactions on SC platforms. Understanding habit formation provides an alternative way of comprehending the continued use of SC, as it is considered a significant factor that leads to continued intention.

The rise in the urban population has led to an increase in the magnitude of inequalities within the community. Smart city is an evolution of cities with technology trying to facilitate modern urbanization complexities. Success of establishing smart city initiatives can be considered as a social transforming quest with technology reaching goals at individual and collective levels, thus citizen engagement is critical in heavy technological-reliant projects. This study aims to investigate the potential of improving quality of life through a citizen-centric approach to smart city development in urban cities of Sri Lanka.

The study was based on qualitative methods where information was gathered from 20 citizens residing across 9 provinces of the smart city initiatives based on the City Competitive Index rankings. Six-dimensional smart city model was used as a theoretical lens.

Time management issues, well-being and bleak atmosphere were identified as key challenges; Citizen-centric approaches in Sri Lanka were not satisfactory, and there was room left for improvement of quality of life. Cultural integration and socio-cultural readiness were unique findings, whereas the need for smart education was dominant to overcome challenges in progressing in citizen-centric smart city initiatives.

The results of the study would provide comprehensive knowledge through theoretical and academic contributions in developing countries. At the same time, policymakers, the community at large, government and service providers will primarily benefit from the practical implications of the study.

The study recommends focusing on a tailored smart educational approach, feedback mechanisms and sustainable policies to facilitate the progression of smart cities. Novel findings of cultural integration, socio-cultural readiness and safety should be focused more to ensure the success of smart cities in the South Asian context.

This research aims to analyze the primary social factors influencing the mental health and happiness of older adults. Specifically, the paper identifies the elements of social influences on the psychological well-being of elderly individuals.

Employing a quantitative research methodology, survey data were collected to examine the psychological well-being of older adults, utilizing SPSS software version 28.0 for data analysis.

Psychological well-being in the elderly is intricately linked to personal, cognitive, emotional and social aspects. Seniors experiencing reduced loneliness, ample communication opportunities, active social engagement and living with family members demonstrate higher levels of psychological well-being. Surprisingly, details of daily activities in senior age showed little impact on psychological well-being.

The research results may lack generalizability due to the chosen approach, prompting a need for further testing of proposed propositions.

This study fulfills an identified need to explore how psychological well-being is established in an elderly society, shedding light on critical social determinants.

The evolution of digital construction within Industrial Revolution 5.0 emphasises the harmonious integration of humans and technology, value-driven technology implementation, adaptive leadership and user-centric design solutions. This shift necessitates architects to enhance their soft skills to navigate the transition effectively. Failure to demonstrate these skills may confine architects to passive roles as technology consumers rather than innovative leaders. While existing research predominantly focuses on the technical aspects of digital construction, this study investigates how architects effectively manifest their soft skills within such dynamic contexts, addressing a critical gap in the current literature.

Employing an interpretive phenomenological approach, the research engaged 14 individual architects practicing in architectural consultancy practices (ACPs) in Malaysia through semi-structured interviews and written exercises to unveil their experiences.

Thematic analysis revealed six primary themes: “analytical and critical thinking,” “digital communication,” “diversity in leadership styles,” “emotional intelligence,” “ethics and professionalism,” and “curiosity and agility.”

Furthermore, the developed thematic map serves as a foundational resource for human resource practices aiming to design upskilling and reskilling programs that focus on nurturing soft skills. Emphasising soft skills, these programs are designed to thrive in the digital construction era and beyond.

These shared experiences significantly contribute to the theoretical understanding of soft skills within the digital construction context, providing novel insights into their practical application when addressing real-world implications.

Social commerce (s-commerce) offers community-based platforms that facilitate customer-to-customer interactions and the development of customers' social shopping-based experience. While prior research has addressed the role of customer engagement (CE) in boosting s-commerce-based sales and performance, insight into the effect of s-commerce attributes on CE remains tenuous. Addressing this gap, this study examines the role of specific s-commerce attributes (i.e. community, collaboration, interactivity and social dynamics) on CE, which is, in turn, proposed to impact customers' repurchase- and electronic word of mouth (eWOM) intention.

A web-based survey was deployed to target users of a popular s-commerce platform, Etsy.com. Partial least squares structural equation modeling (PLS-SEM) was, then, used to analyze the survey data collected from 390 users.

The results reveal that the four examined attributes positively affect CE. The findings also demonstrate CE's positive effect on customers' repurchase- and eWOM intention.

Though CE has been identified as a key s-commerce performance indicator, little remains known about the role of specific s-commerce attributes in driving CE, as, therefore, explored in this research. Specifically, the authors examine the role of s-commerce-based community, collaboration, interactivity and social dynamics on CE. Their analyses also corroborate that CE, in turn, drives customers' post-purchase (i.e. repurchase/eWOM) intention. Managerially, our findings can be used to develop more engaging s-commerce platforms.