Please cite this article as: H.G. Djajadikerta, S. Mat Roni, T. Trireksani, Dysfunctional information system behaviors are not all created the same: Challenges to the generalizability of security-based research, Information and Management (2015), http://dx.doi.org/10.1016/j.im. 2015.07.008 This is a PDF file of an unedited manuscript that has been accepted for publication. As a service to our customers we are providing this early version of the manuscript. The manuscript will undergo copyediting, typesetting, and review of the resulting proof before it is published in its final form. Please note that during the production process errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain.

This study assesses the impacts of combined assurance (CA) quality on external reporting qualities (i.e., integrated, sustainability and financial reports). Data from listed firms on the Johannesburg Stock Exchange (JSE) in South Africa are used in this study. JSE is the largest stock exchange in Africa and, currently, the only capital market that mandates integrated reporting (IR) practice. This study uses content analysis to produce IR and CA quality data from IR reports and collects financial and sustainability quality data from the Bloomberg database. Ordinary least square (OLS) regression is used to test the models, together with a set of robustness tests. The findings show strong associations between CA quality and both IR and sustainability reporting qualities, indicating that CA effectively enhances the credibility of sustainability‐exhaustive reporting practices. However, for financial reporting quality, CA impacts differently the two financial measures used in this study (i.e., real and accrual earnings management).

Libraries continue to be an important source of books for young people, though relatively little is known about how gender and age influence visitation frequency for this purpose. In addition, while supporting children to choose books is part of the role of both school and public librarians, little is known about the strategies and processes children use to select books, and the beliefs and attitudes that underpin them. Findings from the 2016 Western Australian Study in Children\u27s Book Reading offer insights into these areas that can support librarians to guide book choice, and they encourage targeted intervention to ensure that boys and older children make use of their libraries to support their literacy growth

Many PhD candidates bring with them a wealth of knowledge and skills; however, these may not sufficiently prepare candidates to work with high autonomy on a project with often limited interaction with the wider research community. A peer-mentor program model, in which a mentor delivers dyadic and group support to higher degree by research students from different disciplines and backgrounds, has the potential to enhance candidates' knowledge and skills. However, the mentors themselves can experience significant advantages, as peer-mentoring can also have a positive effect on the mentors' research experience. In order to further understanding of the potential benefits of peer-mentoring for mentors, three researchers explore their experiences as peermentors through an autoethnographic framework. Through discussing their personal experiences as peer-mentors, the researchers identified a range of benefits for themselves. These benefits involved finding that peer-mentoring enhanced their own learning, fostered reflective practice, and provided current tertiary teaching and research support experience. Peer mentoring also gave them broad exposure to a breadth of disciplines, theories, and methods; provided project management insights; created opportunities for professional networking; supported their social needs; and gave them invaluable insight into other candidate/supervisor relationships. Their role in a peer-mentor model has shaped their experiences as PhD candidates and also informed their decisions after graduation.

Regular recreational book reading is a practice that confers substantial educative benefit. However, not all book types may be equally beneficial, with paper book reading more strongly associated with literacy benefit than screen-based reading at this stage, and a paucity of research in this area. While children in developed countries are gaining ever-increasing levels of access to devices at home, relatively little is known about the influence of access to devices with eReading capability, such as Kindles, iPads, computers and mobile phones, on young children's reading behaviours, and the extent to which these devices are used for reading purposes when access is available. Young people are gaining increasing access to devices through school-promoted programs; parents face aggressive marketing to stay abreast of educational technologies at home; and schools and libraries are increasingly their eBook collections, often at the expense of paper book collections. Data from the 997 children who participated in the 2016 Western Australian Study in Children's Book Reading were analysed to determine children's level of access to devices with eReading capability, and their frequency of use of these devices in relation to their recreational book reading frequency. Respondents were found to generally underutilise devices for reading purposes, even when they were daily book readers. In addition, access to mobile phones was associated with reading infrequency. It was also found that reading frequency was less when children had access to a greater range of these devices.

Purpose This study aims to examine the three dimensions of market orientation, namely, customer orientation, competitor orientation and inter-function coordination, which influence the accountability in the financial and social performance of tourism operators in large touristic cities. Design/methodology/approach In total, 95 usable questionnaires as the required data were collected from the top managers of four- and five-star hotels in Iran. Findings Partial least squares (PLS) results confirm that customer orientation and inter-function coordination influence both the financial and social performance of the hospitality sector yet reveal that competitor orientation has no significant relationship with social performance. Research limitations/implications These findings not only highlight the compatibility of PLS with various forms of statistical analyzes but also furthers the current understanding of hospitality networks in megacity economies, where literature are scarce. Practical implications The findings of this study can help policymakers, tourism associations and practitioners enhance the accountability and sustainable financial and social performance of the hospitality industry in megacities. This study proposes some unique measurements for the social and financial performance of the hospitality sectors. Originality/value The paper states some new measurements for the social performance of the hospitality sectors. In addition, measuring the impacts of market orientation on the financial and social aspects of hotels is totally unique.

Purpose This study aims to examine the relationship between integrated reporting (IR) quality and corporate tax avoidance (CTA). IR is an emerging reporting mechanism, while CTA practices are considered a hindrance to inclusive and sustainable growth. The study also assesses the moderating role of firm complexity on the IR-CTA relationship. Additionally, this study also envisages that CTA practices are not static. Hence, it also analyses the IR-CTA relationship across different intensity levels of CTA practices. The study focusses on listed companies in South Africa, the only country that has mandated IR practice so far. Design/methodology/approach Ordinary least square and quantile regressions are used to analyse archival and content analysis data for firms listed on the Johannesburg Stock Exchange from 2011 to 2017. Findings This study finds that IR quality negatively associates firms CTA practices. It further concludes that although firms’ transparency level increases due to IR quality, firm complexity reduces the significant negative relationship between IR and CTA practices. The findings also indicate that the IR-CTA relationship is not constant but instead differs across the CTA quantiles. At aggressive levels of CTA, no relationship is established between IR quality and firms’ CTA practices. Practical implications The findings provide a useful and more detailed description of the relationship between information quality and CTA practice, focussing on IR, an emerging reporting mechanism that is considered innovative and transparent. Social implications Considering the IR-CTA relationship found in this study, IR quality implementation may indirectly contribute to attaining sustainable development goals by reducing CTA practices. Originality/value This study examines the relationship between reporting quality and firms’ CTA practices from the perspectives of an emerging reporting mechanism, with a focus on South Africa, the only country that has mandated IR practice. Furthermore, the distributional mean effects of IR quality on firms’ CTA practices explored in this study extend beyond the usual IR-CTA relationship.

This study analyses and presents accounting academics' experiences in six universities in Australia, Malaysia, and Indonesia to adapt to the swift change to the remote virtual classroom delivery model forced by the COVID-19 pandemic, while also gaining valuable lessons from this unique situation. In this study, autoethnography's basic principles were used. The main results suggest that the universities' combined current information and communication technologies, learning management systems, blended learning experiences, training, and supports, although not without hitches, were able to accommodate the shift to a remote virtual classroom model quite effectively. However, the move to fully online assessment has been conceded to likely increase the embedded risk of student cheating. The availability of reliable internet connection for students is also crucial in ensuring access equality and effective remote virtual classroom delivery.