Financial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business decisions and assess company performance. Companies in obtaining good financial reports need to detect fraudulent financial statements first. Financial statement fraud can be detrimental to investors and creditors because it gives a wrong picture of a company's financial performance. This study aims to examine the effect of big data competence and the tone of the top internal auditors on the detection of financial statement fraud, as well as to mediate the effect of big data competence on the detection of financial statement fraud through self-efficacy. This research uses a sample of 183 respondents who are internal auditors in companies in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study show that big data competence has no significant effect on the detection of financial statement fraud, but has a positive and significant effect on self-efficacy. In addition, the internal auditor's tone of the top also has a positive and significant effect on the detection of financial statement fraud. Finally, self-efficacy partially mediates the relationship between big data competence and fraud detection of financial statements. This research provides important implications for practitioners and decision makers in developing internal auditor competence in the field of big data and paying attention to tone of the top as an important factor in detecting fraudulent financial statements. In addition, this research also contributes to strengthening the understanding of the relationship between big data competence, tone of the top, self-efficacy, and fraud detection of financial statements in the Indonesian context.

This study explores the empowerments’ effect on organizational commitment mediating by self-efficacy and responsibility. A questionnaire collected research data. The research participants include 375 teachers in Indonesia selected by accidental sampling. Data analysis uses path analysis supported by descriptive statistics and correlational. The results prove that empowerment positively and significantly affects organizational commitment, directly and indirectly, mediating by self-efficacy and responsibility. A fit research model regarding the empowerments’ effect on organizational commitment mediating by self-efficacy and responsibility was found as a novelty. This model can be discussed among researchers and practitioners in developing organizational commitment models in the future and various organizations’ context.

Passion has known widely as a factor that influences motivation positively. However, its operationalization in decision-making remains unclear. To fill this gap, the author develops the concept and model of the passionate decision through which one can predict future inclination to a choice. Using university choice as a research context, the data from 350 respondents reveals that the model is robust and has good nomological validity. As expected, the passionate decision can explain 98% of future loyalty. The construct is also able to represent 93% of positive affect, decision confidence, and self-efficacy, usually used as the indicators of decision quality. Decision justifiability and mastery goals contribute positively to the passionate decision, whereas performance-avoidance goals show the adverse contribution, and performance-approach goals show no contribution. This re-search still uses harmonious passion. Further research can use obsessive passion to investigate whether both have the same or different capability in explaining future choice engagement.

An entrepreneurial mindset requires a solid foundation of various components. These compo-nents may possibly affect the entrepreneurial mindset and intention of the entrepreneurs either negatively or positively. Hence, to analyze such effect, this study attempts to examine the association among entrepreneurial education and the components of the Theory of Planned Behavior (TPB), i.e., social norms, attitude and self-efficacy, and their effects on the Community College of Abqaiq students’ entrepreneurial intention. The structural equation modeling based on partial least square (PLS) was employed for analyzing the data of the study. The findings confirmed that the entrepreneurship education construct had a significant effect on attitude towards entrepreneurship. Furthermore, there was a statistically significant positive effect of attitude and self-efficacy on entrepreneurial intention. Finally, social norms did not disclose any significant effect on entrepreneurial intention.

Knowledge has become one of the key strategic assets for the organizations to gain and main-tain competitive advantage. There are two main types of the knowledge, which can be found in organizations and individuals: tacit and explicit. Tacit knowledge is Omni present in indi-vidual’s head while explicit knowledge is a written and documented. The most valuable and remarkable human knowledge exists more implicitly. Sharing and managing this implicit knowledge is considered very difficult, so investigating the factors that may affect knowledge sharing has become a colorful area of research. The focus of this study is to examine the relationship between individual (individual attitude, organizational commitment, and knowledge self-efficacy) and tacit knowledge sharing. The study distributed 650 questionnaires among teaching staff in public higher educational institutes. Out of 650, only 320 questionnaires were returned. Hypotheses for direct relationships were tested using SEM. Results indicated that individual attitude and knowledge self-efficacy were substantially associated with tacit knowledge sharing, however, no relationship was found between organizational commitment and tacit knowledge sharing.

This study aims to examine the effects of higher education on self-efficacy, perceived behavioral control and entrepreneurial intention among Vietnamese students. By collecting data from 553 Vietnamese students at universities and colleges in Vietnam, authors employed the quantitative approach such as certain descriptive statistics, explorative factor analysis, correlation coefficient analysis, ANOVA test and multiple linear regression to analyze the relationship between higher education, self-efficacy, perceived behavioral control and entrepreneurial intention. In addition, Chi-square and Cramer’s V tests are implemented to indicate the difference of higher education on entrepreneurial intention. The research results show that there is a positive relationship between higher education and entrepreneurial intention, while self-efficacy and perceived behavioral control also had positive effects on entrepreneurial intention. Moreover, Chi-Square and Cramer’s V test report that there was a strong evidence of higher education in entrepreneurial intention but there were no differences in self-efficacy and entrepreneurial intention.

Financial Stability and Payment Systems Report of the Bank Negara Malaysia reported that household debt grew by 5.4% to RM1.09 trillion from a year earlier. Notably, households merely borrow or use credit for pur-chasing in order to smoothen their consumption. Less secure and vulnerable current, and retirement stages would be the result among public employees in Malaysia due to high household debts. Enhancing trend of better financial management practices is essential, especially for working employees due to the increased levels of existing personal indebtedness, and increasing focus on personal responsibility for financial planning among them. Nowadays, employee’s role in managing their finances is becoming complex due to experiencing with the complexity of financial commodities in the marketplace. Therefore, studying of the determinants of employees’ financial well-being (FWB) among employees in Malaysia is the major objective of this research. The sample of 590 employees in the public sector from four states was selected by applying multi stage sampling technique. The data gathering was accomplished using a self-administered questionnaire. According to the re-gression analysis, contribution of the variables to the model was 32.3%. Money attitude, financial practices, self-efficacy, and emotion coping had conspicuous contribution to FWB, while financial practices were identified as the key performing aspect to FWB. The findings of this study are beneficial to the government, and Non-Governmental Organizations (NGOs) to create a comprehensive approach specially to advance the living standards, and enhance the FWB of the lower-household income cluster of employees. More comprehension about the determinants of FWB plays a vital role to support workers to equip with financial prudence, and in the long-run would minimize the rate of Malaysian workers with financial difficulties.

This study explores the factors influencing personal brand identity and their impact on successful personal branding. It examines the positive influence of social media usage, self-expression, professionalism, and self-disclosure on personal brand identity, while also considering the inconsistent findings regarding the role of self-efficacy. The study finds that social media usage, self-expression, professionalism, and self-disclosure play crucial roles in developing a strong personal brand identity, which is essential for achieving successful personal branding. However, the findings on self-efficacy's influence on personal brand identity are inconsistent with previous research. This study contributes to the understanding of personal brand identity and provides valuable insights for individuals and organizations seeking to develop and maintain strong personal brands.

This paper aims to investigate if trust, perceived usefulness, and perceived ease of use affect the intention to use e-payment. Also, the study explores if attitudes towards the use of e-payment influence consumer's intentions to use the e-payment system which is supported by testing the moderation effect of Self-Efficacy, and Computer Anxiety on the attitude to use such systems in higher education institutes. The study found that there are a variety of effects of the Electronic Payment Acceptance Model in the United Arab Emirates that pertain to sociological, legal, and economic aspects. The United Arab Emirates can benefit from a more robust and inclusive digital payment ecosystem by comprehending and implementing the lessons gained from such research. Among the lessons learned from this study is that using electronic payment leads to many benefits, it is not possible to benefit from all these benefits if the acceptance rate of technology, especially electronic payment, is low. For this reason, this research came to provide solutions to the possibility of increasing the acceptance of technology among individuals and organizations through a complete model and studying the impact of its factors and the factors that moderate the relationship in it.

In this study, the impact of COVID-19 lockdown on Jordanian high school students’ reading habits and attitudes was examined. COVID-19 has indeed affected education systems all over the world; education institutions all over the world were compelled to implement innovative technological approaches so that education could still be delivered to students, fulfilling the academic expectations, while the Sustainable Learning and Education (SLE) ideals are consistently embraced. One of these approaches has been the use of mobile learning applications (MLA). These applications (MLAs) employ some prominent features of mobile apps, to allow students to collaborate and participate in purposeful online learning. Still, the success of any technology is dictated by the acceptance of the user, in this context, the acceptance of students. In other words, student acceptance of MLA will determine the success of MLA. Accordingly, the effect of COVID-19 lockdown on the information behavior of high school students was examined in this study, with MLA being used by these students. Data were gathered from 394 high school students in Jordan. These students were chosen randomly, and they were all mobile phone users. The data covered the 2022–2023 fall term and were analyzed using Structural Equation Modeling (SEM). Based on the analyses results: Self-Efficacy and Perceived Compatibility had significant impact on Perceived Performance Expectancy and Perceived Effort Expectancy; Perceived Convenience and Perceived Effort Expectancy had significant impact on Perceived Performance Expectancy; Perceived Enjoyment had significant impact on the Behavioral Intention to use MLA; COVID-19 had significant impact on the Behavioral Intention to use MLA; Perceived Compatibility showed no significant impact on Perceived Enjoyment; and Perceived Effort Expectancy, Perceived Performance Expectancy and Perceived Compatibility showed no significant impact on the Behavioral Intention to use MLA. The outcomes of this study demonstrate a practical indication in support of digital information behavior among high school students in this era.