Professional commitment is significant to the accounting profession as it leads to greater sensitivities towards ethics issues and increases job involvement. This study argues that professional commitment towards accounting profession is developed during tertiary education or at the anticipatory socialization phase. The significance of anticipatory socialization in the development of professionals in various fields including medical, social work and teacher education has been well documented. This study was, therefore, conducted to examine the factors within accounting education which influence accounting students' professional commitment. This study was shaped by Astin's Input-Environment-Output Model, whereby three variables (motivation, perceived environment, and student involvement) were theorized to influence professional commitment. Relevant data were gathered from students in Malaysia who were enrolled in Bachelor of Accounting programmes. Results obtained via Structural Equation Modelling showed good support for the hypothesized relationships. This paper provides several recommendations relevant to future research by accounting academics.

Purpose: The purpose of this research is to explain the influence of information security monitoring and other social learning factors on employees’ security assurance behaviour. Security assurance behaviour represents employees’ intentional and effortful actions aimed towards protecting information systems. The behaviour is highly desired as it tackles the human factor within the information security framework. The authors posited that security assurance behaviour is a learned behaviour that can be enhanced by the implementation of information security monitoring.Design/methodology/approach: Theoretical framework underlying this study with six constructs, namely, subjective norm, outcome expectation, information security monitoring, information security policy, self-efficacy and perceived inconvenience, were identified as significant in determining employees’ security assurance behaviour (SAB). The influence of these constructs on SAB could be explained by social cognitive theory and is empirically supported by past studies. An online questionnaire survey as the main research instrument is adopted to elicit information on the six constructs tested in this study. Opinion from industry and academic expert panels on the relevance and face validity of the questionnaire were obtained prior to the survey administration.Findings: Findings from this research indicate that organisations will benefit from information security monitoring by encouraging security behaviours that extend beyond the security policy. This study also demonstrates that employees tend to abandon security behaviour when the behaviour is perceived as inconvenient. Hence, organisations must find ways to reduce the perceived inconvenience using various security automation methods and specialised security training. Reducing perceived inconvenience is a challenge to information security practitioners.Research limitations/implications: There are some limitations in the existing work that could be addressed in future studies. One of them is the possible social desirability bias due to the self-reported measure adopted in the study. Even though the authors have made every effort possible to collect representative responses via anonymous survey, it is still possible that the respondents may not reveal true behaviour as good conduct is generally desired. This may lead to a bias towards favourable behaviour.Practical implications: In general, the present research provides a number of significant insights and valuable information related to security assurance behaviour among employees. The major findings could assist security experts and organisations to develop better strategies and policies for information security protection. Findings of this research also indicate that organisations will benefit from information security monitoring by encouraging security behaviours that extend beyond the security policy.Social implications: In this research, the social cognitive learning theory is used to explain the influence of information security monitoring and other social learning factors on employees’ security assurance behaviour; the finding implies that monitoring emphases expected behaviours and helps to reinforce organisational norms. Monitoring may also accelerate learning when employees become strongly mindful of their behaviours. Hence, it is important for organisations to communicate the monitoring practices implemented, even more imperative whenever security monitoring employed is unobtrusive in nature. Nonetheless, care must be taken in this communication to avoid resentment and mistrust among employees.Originality/value: This study is significant in a number of ways. First, this study highlights significant antecedents of security assurance behaviour, which helps organisations to assess their current practices, which may nurture or suppress information security. Second, using users’ perspective, this study provides recommendations pertaining to monitoring as a form of information security measure. Third, this study provides theoretical contribution to the existing information security literature via the application of the social cognitive learning theory.

Purpose: Work-from-home (WFH) arrangement is implemented to enable employees to achieve work–life balance. However, WFH arrangement can be less than ideal. This study developed a WFH framework using qualitative data.Design/methodology/approach: An open-ended survey was conducted and participated by 621 employees. The data were examined using the qualitative content analysis method.Findings: Work performance and personal well-being have been identified as WFH outcomes, and 12 relevant research propositions have been developed. Constraints to WFH effectiveness include household and organisational factors whilst instrumental and emotional support were identified as the facilitating conditions. Two moderators were also identified: temporal flexibility and commitment orientation.Research limitations/implications: This study provides a framework that support effective implementation of WFH and similar flexible work arrangements. Managing time, situation, emotions and attitudes are coping strategies used by WFH employees, and the efficacy of these strategies needs further empirical investigation.Practical implications: Three main factors have been identified as significant in determining WFH effectiveness. Understanding these elements can help managers design solutions to help employees manage work-home boundaries, improving their work performance and well-being.Originality/value: The Constraints–Coping–Effectiveness WFH framework and research propositions help organisations build WFH guidelines and policies. This study also recognises commitment orientation, which links resources, strategies and outcomes. The inclusion of this variable in future empirical studies could explain the gaps in the current literature.

This study examines the factors contributing to victimization propensity related to investment scams. A bias-induced gullibility model was proposed and empirically tested in this study using a quantitative approach. Bias-induced gullibility is postulated to mediate the influence of age, sex, financial literacy, and income on victimization propensity. The findings show that bias-induced gullibility fully mediates the relationship between financial literacy and victimization propensity, explaining why individuals fall victim to financial scams, even among those who are financially literate. Financial literacy does not guarantee that one will be safeguarded against investment scams. Individuals can fall prey to investment scams due to preexisting biases that make them more susceptible. Prevention of investment scam victimization should focus on increasing financial literacy and reducing bias-induced gullibility by correcting misconceptions about investments and the expected returns.

This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia’s main market, covering the years 2011 through 2022. Panel regression was employed to analyse the data. The findings of this study confirmed a significant negative association between audit reputation, audit quality, audit opinions, and EM of listed firms in Malaysia. Audit fees and audit tenure were found to be not significant in relation to EM. The study included five control variables in the analysis, and only economic value added (EVA) was found to be significant. The findings suggest that a number of audit quality factors are indicative of EM among listed firms. The authors extend, as well as contribute to, the growing literature on the EAQ, and therefore, wider corporate governance literature. Thus, it provides originality by presenting empirical evidence and outcomes to fully understand how discretionary accrual and real EM affect EAQ in the Malaysian context. Therefore, stakeholders should place higher concern on the selection of an external auditor, and investors should take into account the external audit factors when making investment decisions. Measuring the effectiveness of EAQ allows decision-makers to evaluate how effective employed governance measures are in improving shareholders’ perceptions of financial information quality and mitigating EM practices.

Cultural heritage tourism is a vital part of Malaysia’s tourism sector, attracting visitors to iconic UNESCO sites like George Town and Melaka. However, these heritage sites face growing challenges from overcrowding and environmental degradation, which accelerate the deterioration of historic architecture and cultural artifacts. Preservation efforts often require site closures, which negatively impact tourist experiences and satisfaction. Thus, augmented reality (AR) offers a solution by supporting heritage management and preservation, allowing visitors to engage with virtual representations via mobile AR apps, thereby enhancing visitor engagement and travel experience. Despite global adoption, mobile AR apps often suffer from low user retention, with many users abandoning them shortly after downloading them. Understanding what drives continued usage is crucial for successful AR implementation. This study integrates the expectation confirmation model (ECM) and the unified theory of acceptance and use of technology 2 (UTAUT2) to examine the determinants affecting user’s experiential satisfaction and continued usage intention of mobile AR apps. An online survey of 450 domestic tourists in George Town and Melaka was conducted. Data analysis using structural equation modeling with SmartPLS 4.0 revealed that the integrated model offers a stronger predictive power and significantly outperforms ECM and UTAUT2 individually. The findings contribute valuable insights for researchers, app developers, tourism stakeholders, and policymakers.