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BACKGROUND: We examine the antecedents of COVID-19 phone tracking applications use, social distancing, and mask use, in the United States, Hong Kong and Japan. METHODS: We draw on online panel surveys of over 1000 respondents each in the USA, Hong Kong and Japan, using broadly representative quota sample selections. Results are tested by ordinal logistic regression for the two ordinal dependent variables and logistic regression for phone app use. RESULTS: Confidence in public health scientists predicts use of phone tracking applications, social distancing, and mask use, albeit statistically insignificant for tracer phone application use in Hong Kong. Trust in government predicts the use of a phone tracking application. Counterintuitively, trust in government is negatively and significantly associated with mask use and social distancing in Hong Kong and Japan. Women are more likely to wear masks and practice social distancing. Government employees are more likely to use a phone tracking application, but less likely to mask and social distance. Voting and civic participation are positively associated with trust in government and confidence in public health scientists, in all three countries. There are interesting variations across all three countries on other antecedents and controls. CONCLUSIONS: Building and maintaining confidence in public health scientists provides a key tool to manage pandemics. Credible, effectively communicative – and independent – medical and scientific leaders may be central to pandemic control success. For digital measures, trust in government and privacy protection is central. Political and social factors are important to understand successful public health policy implementation.

PurposeThe purpose of this paper is to investigate the influence of the international initiative (Agenda 21) on the level of sustainability disclosures by Malaysian local authority websites.Design/methodology/approachThe influence of the LA 21 program is considered using the institutional isomorphism and a mixed method research design.FindingsContent analysis of website disclosures by 139 local authorities shows that it is the council's commitment to the LA 21 program by explicitly stating this commitment on their website that is linked to higher sustainability disclosures and not the council's actual involvement in the program. Interview findings provided evidence of both normative and mimetic isomorphism in relation to the LA 21 program. The paper identifies the multiple effect of isomorphism for the LA 21 program using both quantitative and qualitative research designs.Practical implicationsThe LA 21 program is an example of an international commitment by many countries towards improving sustainability reporting. This paper shows how the decision by Malaysia to agree to this program has improved website sustainability reporting by Malaysian local authorities, starting from the LA 21 pilot project involving only a few authorities to involvement by all 145 authorities.Originality/valueThis adds to a growing body of literature in public sector disclosure and sustainable development by showcasing how an international initiative can impact sustainability reporting at the local level.

PurposeThe purpose of this paper is to explain the role of mimetic isomorphism in relation to reporting sustainability information on local authority websites.Design/methodology/approachThe paper adopts a case study approach using semi‐structured interviews of 16 Malaysian local councils.FindingsThe paper finds that 15 out of 16 of the interviewed councils mimicked the sustainability information on websites of other councils. Interviews revealed that they do so to copy ideas about sustainability activities implementation rather than reporting format. Councils imitate both Malaysian and international websites.Practical implicationsWebsites play an important role in the improvement of sustainability development for learning, benchmarking and cost reduction. The pattern of copying websites suggests a hierarchical model where councils lower in the hierarchy copy councils at the next level in the hierarchy.Originality/valueThis paper adds to the limited literature on mimetic isomorphism of public sector website sustainability reporting in developing countries.

Climate change and carbon emissions have become an important issue for companies, not only if companies are to maintain legitimacy as good corporate citizens but also financially with the regulation of carbon emissions and the impending introduction of the Australian Emission Trading Scheme (AETS). This paper investigates the role of financial auditors in the climate change debate. Content analysis of the websites of fifteen large auditors in Australia reveals different reactions to this issue, from reacting to proposed legislation to proposing initiatives proactively and providing guidelines for companies. Analysis of the websites from a random sample of companies audited by these auditors reveals a positive association between the level of carbon awareness of financial auditors and the companies they audit. The results highlight the important role financial auditors play in the climate change debate and suggest the reclassification of carbon issues as financial information to facilitate the financial audit process. Additionally, this would address concerns regarding the reliability of data on the National Greenhouse and Energy Reporting (NGER) website.

PurposeThe effectiveness of a message to persuade tourists to consume healthier and more ecological food may be influenced by (1) the message content, (2) the message sender and (3) the receiver of the message. This study analyses effective persuasion of tourists by simultaneously investigating how these three characteristics influence tourists' healthy and ecological food choices at hotel buffets.Design/methodology/approachA randomised 4 × 2 between-subject experimental design, replicated in two hotels, collected perceptions of 329 participants on four persuasive messages aimed at increasing food consumption in a realistic and natural setting at hotel buffets. The eight treatments included four persuasive messages (placebo appeal, health appeal, environmental appeal, local origin appeal), each with and without endorsement (i.e. with/without a specific sender).FindingsMessage content, in particular health and local provenance-related messages, and the characteristics of the receiver (tourists' attitudes and habits) influence food choices on holiday while the sender (endorsement) was found to be less influential. This implies that appropriate messages can persuade tourists to eat in a considerate manner from hotel buffets, especially for tourists with favourable attitudes and everyday behaviours.Originality/valueThis paper contributes to theory and practice in persuasive communication to encourage healthier and more ecological choices in hedonistic consumption. Specifically, this paper is the first to present an integrated empirical analysis on the simultaneous influence of (1) message content, (2) presence of an identifiable sender and (3) receiver characteristics, on healthy and ecological eating behaviour of tourists.

AbstractUsing an online panel, we surveyed a representative sample of 500 each in Australia and New Zealand during July 2020, in the middle of the Covid‐19 pandemic. We find trust in government has increased dramatically, with around 80% of respondents agreeing government was generally trustworthy. Around three quarters agreed management of the pandemic had increased their trust in government. Over 85% of respondents have confidence that public health scientists work in the public interest. Testing four hypotheses, we find that income and education predict trust in government and confidence in public health scientists, as does voting for the political party in government. Trust in government and confidence in public health scientists strongly predict Covid‐19 phone application use, largely through convincing people the App is beneficial. Trust in government then is both an outcome and antecedent of government effectiveness. Building trust is important for governments implementing difficult policy responses during a crisis.

This empirical study investigates the compliance of 344 Chinese listed companies with the Accounting Standard for Enterprises No. 20-Business Combination, a mandatory reporting standard applicable to companies involved in business combinations. China has recently reformed its auditing sector, enabling private firms to provide auditing services. The results of the study show a low level of compliance by Chinese listed companies. While companies audited by Chinese domestic auditors have significantly lower compliance than companies audited by Big Four auditors on supplementary disclosure that is mandatory under the Chinese accounting standards, compliance remains low even after companies receive unqualified reports from these international auditors. There appears to be a lack of commitment, and possibly expertise, among Big Four auditors, in fully applying the reporting requirements of the business combination standard in a Chinese setting. This raises concerns about the independence of Chinese auditing in disclosing reliable information about business combinations. Broader theoretical contributions of the paper go beyond the Chinese context by problematizing whether well-resourced international auditors uphold internationally expected standards or succumb to local non-compliant practices. Adapted from the source document.

This paper analyzes the level of natural environment disclosure (NED) in the year ending 2007 annual reports of Chinese-listed companies. Using a simplified NED index that accommodates a developing country setting, the results show a low level of NED. Only 2% of sampled companies make disclosures for all eight basic environmental issues in the NED index. Larger companies and resource companies disclose significantly more NED. Clearly there is scope for Chinese regulators and entities to improve the reporting of natural environmental issues. Strategies are explored to consider how NED might be improved.

PurposeInfluential research has posited that empirical investigation provides no evidence for the existence of white-collar/successful psychopaths. The purpose of this current paper is to review evidence for their existence and report on new, primary research that examines ethical outcomes associated with their presence.Design/methodology/approachLeading psychopathy researchers called for research using samples of white-collar workers to explore workplace psychopathy. Therefore, the authors undertook a two-stage research process to examine this. Firstly, a structured literature review sought evidence for "corporate psychopaths", "white-collar psychopaths" and "successful psychopaths" in existing literature. Secondly, original research was undertaken among 261 Australian workers to examine this further.FindingsFindings indicate that white-collar psychopaths exist. Where they have been found not to exist, investigation reveals that the samples used were inadequate for the purpose of attempting to find them.Practical implicationsAlthough there is an inconsistent nomenclature, white-collar, industrial, successful, organisational, workplace or corporate psychopaths do exist and are found in white-collar workplaces.Social implicationsTheir existence is important because findings indicate that they have a significant, ethically malign and long-lasting impact on employee well-being and organisational ethical outcomes.Originality/valueTo the best of the authors' knowledge, this is perhaps the first paper to specifically examine the literature for evidence of whether white-collar psychopaths exist. To the best of the authors' knowledge, this is also the first paper to determine that corporate psychopaths are linked with aggressive humour, gender discrimination, fake corporate social responsibility and reduced communications integration.