The unprecedented impact of Covid-19 pandemic has caused untoward consequences to almost all professions and auditors are no exception.  This study investigated perceived audit quality reduction behaviour through job context, COVID-10 effect and mediated by job satisfaction. An online survey involving 103 junior auditors were conducted during the Covid-19 lockdown and that the collected data were analysed using partial least square (PLS). The results revealed that human capital training and perceived compensation can reduce perceived audit quality reduction behaviour during the pandemic while other factors such as time pressure and role ambiguity do not contribute to perceived audit quality reduction behaviour. Job satisfaction also has a significant relationship with perceived audit quality reduction behaviour but it does not mediate any relationship between job context factors and perceived audit quality reduction behaviour. The findings provide new insights into the effect of COVID-19 on audit quality reduction behaviour and its influence on the job context factors. Inevitably, in the midst of pandemic, human capital training appears to be insurmountable and such skills facilitation and knowledge if not being prioritised would likely to impede the auditing process. As a consequence, audit personnel in particular; the audit managers, directors and partners should take heed of the essential human development in the relevant auditing profession over time. Our research findings revealed that COVID-19 pandemic had a profound effect on audit quality behaviour and its influence on the job context factors. It is therefore imperative for audit profession to prepare for such unprecedented and the perceived long-lasting endemic that had thus far impacted to a significant extent on people all around the world.

Millennials have purchasing power second only to ‘baby boomers’. This generation grew up in a time of immense and fast-paced technological change. The study aims to investigate how this particular group of consumers made the decision based on their influencers, share content and common language in a virtually connected environment. A positivist paradigm to amass data from different business undergraduates who are familiar with the various social media and online purchases were used. Results revealed positive correlations between the constructs in and also indicated that ‘factors in communicating’, ‘Influencers recommendations’, ‘opinion leaders advice’, and ‘agreements with reference partner’ were statistically significant, making a unique contribution of prediction to the decision-making process. The limitations apply to a country-specific context, small sample size and a specific type of respondent. Studies in other contexts and with different respondents may yield different results. Whilst the study has confirmed and reinforced the importance of social media as a potent force in communication to and within Millennial groups, the study has highlighted that ‘collective intelligence’ in the purchase decision-making process has emerged as a result of the coalescing of social media with other complex individual factors like methods of advice and agreement with opinion leaders.

This study aims to extend the evaluation and understanding of an individuals’ adoption intention towards the Internet of Things (IoT) in a higher educational context and also to assess the relationship between Perceived Benefits, Digital Culture and Mindset, Technological Motivator, Technological Inhibitor and Attitude and how these factors relate to the adoption of Internet of Things (IoT) behavior. The research employed a quantitative and cross-sectional approach.  A sample of 202 respondents from a Malaysian educational institution was collected through a self-designed questionnaire based on a snowball sampling technique. The data collected were analyzed using SmartPLS. The results indicate that attitude, technological motivator and digital mindset have a significant effect on the IoT adoption intention. Of these, attitude has the greatest influence with regard to the decision to adopt any IoT products or services. Digital mindset was a salient factor that explained user’s adoption intention behaviour on IoT technologies. Perceived benefits, however, showed insignificant direct effect whereas the technological inhibitor perspective affects the IoT adoption intention through attitude factor. The research provides further evidence that attitude and digital mindset built up within the individual are crucial elements to be considered in justifying the adoption behavior of IoT. The research findings show how the adoption of IoT could help academic staff and students leverage technologies' benefits to improve work and academic performance. It also highlights the importance of trust and builds the required attitude to support the technology to industry players. This study did not account for motivators such as incentives or influence from authority figures (leaders, top management, government and policy maker) as well as environmental conditions, namely the readiness of the infrastructure and the commonality of the usage in the social group.