Technology plays an increasingly important role in our daily lives. The use of technology-based healthcare apps facilitates and empowers users to use such apps and saves the burden on the public healthcare system during COVID-19. Through technology-based healthcare apps, patients can be virtually connected to doctors for medical services. This study explored users' intention and adoption of eDoctor apps in relation to their health behaviors and healthcare technology attributes among Chinese adults. Cross-sectional data were collected through social media, resulting in a total of 961 valid responses for analysis. The hybrid analysis technique of partial least squares structural equation modeling (PLS-SEM) and artificial neural network (ANN) analysis was applied. The obtained results revealed the significant influence of eDoctor apps in terms of usefulness, compatibility, accuracy, and privacy on users' intention to use eDoctor apps. Intention and product value were also found to suggestively promote the adoption of eDoctor apps. This study offered practical recommendations for the suppliers and developers of eHealth apps to make every attempt of informing and building awareness to nurture users' intention and usage of healthcare technology. Users' weak health consciousness and motivation are notable barriers that restrict their intention and adoption of the apps. Mass adoption of eDoctor apps can also be achieved through the integration of the right technology features that build the product value and adoption of eDoctor apps. The limitations of the current study and recommendations for future research are presented at the end of this paper.

Mobile technology is popular because it facilitates users in multiple ways. This technology is revolutionising the healthcare industry, and mobile-based wearable medical devices (WMDs) are becoming common. Technology adoption is always challenging, and technology value is based on the technology attributes and personal inclination towards using the technology. This study investigates how the perceived product value is influenced by compatibility, cost, personal privacy, technology accuracy, and usefulness. The perceived product value instigates the intention to use wearable medical devices and health motivation (HMT), and the intention to use promotes the adoption of WMDs. Furthermore, the relationship between the intention to use and the adoption of WMDs is moderated by HMT. The current work employed a cross-sectional research design, and data were collected through an online survey of Malaysian adults. Data analysis was performed using partial least squares structural equation modelling (PLS-SEM). The analysis revealed that the WMDs' compatibility, cost, and technology accuracy significantly influenced the WMDs' value. Besides, the perceived product value impacted the intention to use WMDs, while HMT and intention to use WMDs insignificantly influenced the adoption of WMDs. Finally, HMT significantly moderated the relationship between the intention to use and the adoption of WMDs. This study also reports the limitations and future research opportunities.

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PurposeThis study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia.Design/methodology/approachThe auditor's reports and financial data were analysed from a sample of FTSE 100 Malaysia-listed companies for the fiscal years 2017–2019, consisting of 258 observations. Panel regression analyses were conducted to evaluate the possible associations between audit firm attributes and KAM readability. The Flesch reading ease score and Coleman–Liau index were applied to measure KAM readability.FindingsThe findings show that female audit partners significantly impact KAM readability; further analysis also revealed that companies audited by Big 4 audit firms and higher audit fees tend to report a more readable KAM disclosure in the FTSE 100 in Malaysia.Originality/valueThe regression results provide empirical evidence of the influence of audit firm attributes on KAM readability. This study also examined important corporate governance players, such as external auditors and those charged with governance, who form the audit committee's qualities when analysing the determinants of KAM reporting variations in Malaysia.

Digital technologies empower users to manage their health and reduce the burden on the public health system. The mass adoption of wearable medical devices (WMDs) promotes the ageing population’s confidence besides facilitating users. Thus, the current study aims to empirically evaluate the formation of perceived product value (PPV) with the WMDs’ computability, usefulness, cost, and accuracy, the intention to use WMDs influenced by health consciousness (HCS), health anxiety (HAY), product value, and perceived critical mass (PCM), and later the adoption of WMDs among Chinese adults. The study examined the mediating effect of PPV on the relationship between the intention to use WMDs and perceived compatibility (PCT), perceived cost (PCO), perceived usefulness (PUS), and perceived technology accuracy (PTA). This study adopted a cross-sectional approach and used an online survey to collect quantitative data from 1,160 Chinese adults. Data analysis was performed using the partial least squares structural equation modelling (PLS-SEM). Results showed that PCT, PUS, and PTA significant positive effect on PPV. Meanwhile, HCS, PCM, and PPV has a significant positive effect on intention to use WMDs, and the intention to use WMDs and PCM influenced the adoption of WMDs. Consequently, the analysis confirmed that PPV mediated the relationships between the intention to use WMD and PCT, PUS, and PTA. The WMD cost must be reduced to enhance the value of WMDs. Finally, the study’s implications, limitations, and suggestions for future studies are discussed.