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Blockchain offers a drastically new way to record, process, and store financial transactions and information, and has the potential to fundamentally change the landscape of the accounting profession and reshape the business ecosystem. In this article, we introduce two types (i.e., permissionless and permissioned) of blockchain and lay out their technological features. We further discuss implications of blockchain to auditing and elaborate on opportunities and challenges of the two types of blockchain to auditors. We conclude by making specific recommendations for auditors to adapt, adjust, and elevate themselves to the role of strategic partners in blockchain implementation. JEL Classifications: M15; M41; M42; O14; O33; O55.

BackgroundThe internet has become a major mean for acquiring health information; however, Web-based health information is of mixed quality and may markedly affect patients’ health-related behavior and decisions. According to the social information processing theory, patients’ trust in their physicians may potentially change due to patients’ health-information-seeking behavior. Therefore, it is important to identify the relationship between internet health information and patient compliance from the perspective of trust.ObjectiveThe objective of our study was to investigate the effects of the quality and source of internet health information on patient compliance using an empirical study based on the social information processing theory and social exchange theory.MethodsA Web-based survey involving 336 valid participants was conducted in China. The study included independent variables (internet health information quality and source of information), 2 mediators (cognition-based trust [CBT] and affect-based trust [ABT]), 1 dependent variable (patient compliance), and 3 control variables (gender, age, and job). All variables were measured using multiple-item scales from previously validated instruments, and confirmative factor analysis as well as structural equation modeling was used to test hypotheses.ResultsThe questionnaire response rate was 77.16% (375/486), validity rate was 89.6% (336/375), and reliability and validity were acceptable. We found that the quality and source of internet health information affect patient compliance through the mediation of CBT and ABT. In addition, internet health information quality has a stronger influence on patient compliance than the source of information. However, CBT does not have any direct effect on patient compliance, but it directly affects ABT and then indirectly impacts patient compliance. Therefore, the effect of ABT seems stronger than that of CBT. We found an unexpected, nonsignificant relationship between the source of internet health information and ABT.ConclusionsFrom patients’ perspective, internet health information quality plays a stronger role than its source in impacting their trust in physicians and the consequent compliance with physicians. Therefore, patient compliance can be improved by strengthening the management of internet health information quality. The study findings also suggest that physicians should focus on obtaining health information from health websites, thereby expanding their understanding of patients’ Web-based health-information-seeking preferences, and enriching their knowledge structure to show their specialization and reliability in the communication with patients. In addition, the mutual demonstration of care and respect in the communication between physicians and patients is important in promoting patients’ ABT in their physicians.

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(1) Background: As people pay more attention to health, mobile health applications (mHealth apps) are becoming popular. These apps offer health services that run on mobile devices to help improve users’ health behaviors. However, few studies explore what motivates users to continue to use these apps. This study proposes antecedents influencing users’ electronic satisfaction (e-satisfaction) and their continued behaviors of using mHealth apps. Based on the extended Unified Theory of Acceptance and Use of Technology (UTAUT2), this study constructs a research model including perceived reliability and online review to predict the continued usage behavior on mHealth apps in China; (2) Methods: We conduct an online survey to collect data from participants who have used mHealth apps. This study receives 327 valid responses and tests the research model using the partial least squares structural equation model approach; (3) Results: Our results find that antecedents positively affect continued usage intention through the mediation role of e-satisfaction with mHealth apps. Interestingly, this study reveals that habit positively affects the continued usage behavior and moderates the effect of e-satisfaction and continued intention of using mHealth apps; (4) Conclusions: This study presents theoretical implications on the extended UTAUT2 and provides practical implications understanding of managing mHealth apps in China.

Specific needs in the area of enterprise applications have led to a new type of collaborative open source innovation development across institution borders: community source. We use the Kuali community source network, a jointly managed, border‐spanning organization that supplies the institutions that created it, to describe how community source works. This study builds a theoretical basis for understanding the individual and institutional factors affecting community source network formation and the decision by organizations to join a community source network. We identify eight antecedents of decisions about forming or joining community source initiatives: motives, learning, trust, norms and monitoring, institutional similarity, external funding, hostile external environment and information technology. © 2016 John Wiley & Sons Ltd

Years of clinical trials have proven the maturity and safety of certain treatments, however, some of these mature treatments may not be highly effective. Several treatments have emerged through technological innovations, but their long-term safety, efficacy, and adverse effects remain unknown. At present, many patients seek information related to their treatments on the Internet, which may impact their attitudes towards different treatments and their trust in physicians. In this study, a research model was developed to examine how patients’ trust in their physicians is influenced by related online information on mature or emerging treatments. The hypotheses were tested using confirmatory factor analysis (CFA) and structural equation modelling (SEM). A total of 336 valid responses were collected through an online survey. Mature treatments related health information was found to significantly improve patients’ trust. Thus, physicians should pay more attention to mature treatments, and encourage their patients to seek related information online. Moreover, the quality of online information should be developed further to increase patients’ satisfaction. Physicians should also consider their patients’ psychological safety in communication with patients to strengthen their trust.