The electric vehicle (EV) is a crucial innovation with the potential to lower greenhouse gas emissions and help reduce the causes of climate change. Despite their multiple benefits, EVs are selling lower numbers than would be expected, seeming to require more positive intent from their sellers to increase the pace of EV adoption. Hence, this study explores the enablers and inhibitors of EV adoption intention from the sellers' perspective using a dual‐factor model. The extended theory of planned behavior has been used to explore the enablers, whereas the status quo bias theory has been used to explore the inhibitors of EV adoption. The results indicate that attitude, subjective norm, perceived behavioral control, environmental concern, and perceived corporate social responsibility obligation have significant positive impacts on intention to adopt EVs. However, regret avoidance, inertia, perceived threat, and perceived value have significant impacts on the resistance to adopt EVs. This study enriches the literature related to intention and resistance to adopt green technology and also provides several suggestions to marketers for increasing the pace of EV adoption.

Fraud has become a worldwide phenomenon and prime issue of concern. It dwells in all countries and affects all types of organizations irrespective of their size, profitability or industry. The primary objective of this paper is to provide an in-depth understanding of literature related to corporate fraud in order to understand why fraud occurs and how to combat it. Research studies published during the period commencing from the year 1984 to 2014 have been reviewed. The study aims to provide an in-depth discussion on significant red flags that may exist before fraud occurrence. It, also, provides a comprehensive view about fraud detection and prevention methods. Findings reveal that red flag is an important mechanism to prevent fraud. Application of single fraud detection technique will not curb the fraud effectively. Also, the top executives were found to be responsible for implementing anti-fraud policies and techniques within business organization. Further, the present study tries to discern the research gap in existing literature and explore the area of future research.

Fraud has emerged as an undesirable offshoot of human greed and pressure to perform in growing corporate world. It has led to erosion of stakeholders' confidence across the globe. Now, they see the annual reports and other corporate filings with scepticism. Despite increasing instances of fraud, the anti-fraud mechanism of the business organisations is not up-to-date. The present study aims to examine the effectiveness of fraud detection and prevention methods used by corporate sector. A survey of 336 auditors seeking their perception about effectiveness of various anti-fraud methods has been conducted. The findings reveal that corporate governance is the most effective tool against fraud. Use of information technology, timely audit, regular inspection and corporate policies and procedures, also, play a vital role in curbing fraudulent practices in an organisation. Thus, the findings suggest that expenditure on effective anti-fraud methods should not be viewed as an expense; instead, it must be considered as an investment as it saves from the potential losses due to fraud and damage to business stability, revenue and image.

Purpose of this study to examine the effect of interactivity on musers’ engagement towards mobile bookkeeping application using stimulus-organism-response (S-O-R) theory and technology acceptance model (TAM). Further, moderation effect of users’ innovativeness was also examined. A total of 376 responses were analyzed for examining the proposed hypotheses. The results exhibited that, application interactivity enhances perceived usefulness (PU) and perceived ease of use (PEOU), in turn users’ engagement. Moreover, users’ innovativeness positively moderates the association between PU, PEOU and user engagement. The study suggests marketers how to enhance application interactivity to enhance users’ engagement.

Purpose Fundamental shifting of the world toward intangible intensive economy raised an apprehension regarding value relevance of internally generated intangible assets. In the previous studies, research and development (R&D) expenditure is recognized as a significant accounting item, which can indicate potential internally generated intangible assets. This study aims to examine whether investors consider nature of intangible intensity of a firm for the evaluation of R&D expenditure to determine equity values in India. Design/methodology/approach The authors compared value relevance of capitalized and the expensed portion of R&D expenditure between intangible- and non-intangible-intensive firms. They adopted empirical model grounded on the generalized version of Ohlson’s (1995) model. Findings The findings of the study indicate that, in intangible-intensive (non-intangible) firms, the capitalized portion of expenditure is positively (negatively) significant and the expensed portion of R&D expenditure is negatively (positively) significant to explain equity values. Practical implications The findings of this study may have potential implication for the discussion on the accounting treatment of internally generated intangible assets based on the nature of intangible intensity of the firm. The study also suggests that while setting standards, standard-setters should consider nature of intangible intensity of the firm, which could disseminate the discrepancy between the market and book value of the equity. Originality/value The study provides evidence, how value relevance of R&D reporting is affected by the nature of intangible intensity of a firm.