The perpetration of accounting fraud still remains a prevalent and significantly costly issue in today's business world. The names Enron, WorldCom, HealthSouth, and Madoff are still all too recent reminders of the devastating cost of financial statement fraud. Management accountants, as preparers of these statements, are in the best position to detect such fraud. Yet there exists no current measurement instrument or methodology designed to measure a management accountant's intention to report fraud. The primary purpose of this study was to investigate the beliefs, concepts, and antecedents that provide the motivation to, or the deterrent from, the reporting of fraudulent accounting activity when witnessed by professional management accountants, and develop an instrument that might measure that motivation. The theoretical basis that framed this research was the Theory of Planned Behavior which provides for an analysis of a participant's attitude, subjective norm, and perceived behavioral control in the development of the intention to perform a specific behavior. The population studied was the U.S. membership of the Institute of Management Accountants, and grant assistance and support was provided by the Institute's Research Foundation. The sample from this population formed a very appropriate representation of experienced, professional management accountants. . No previous research involving this population with the application of the Theory of Planned Behavior and the investigation of the reporting of fraudulent accounting activity had been conducted. Therefore, there were no existing survey instruments that could be applied. The development of an original survey questionnaire to specifically address this research was required. The distribution of this survey questionnaire resulted in 285 complete and usable responses. These responses measured the strength of the participant's positive or negative beliefs concerning the antecedents related to the three exogenous constructs of the Theory of Planned Behavior - attitude, subjective norm, and perceived behavioral control, and the endogenous construct of intention. Structural Equation Modeling (SEM) with measured variables was chosen as the methodology for the analysis of the results measured in the survey responses. Confirmatory Factor Analysis was applied to each construct individually, and construct items were modified to obtain the most reasonable model fit, validity, and reliability. Items were combined into composites to represent the constructs of interest in the theory, as measured by the survey. The relations among the constructs of the Theory of Planned Behavior were then specified using these composites in an SEM model. The results of the data and the findings of the SEM model indicated that professional management accountants form a strong positive intention to report the witnessing of accounting fraud. The positive beliefs that formed the exogenous variables that showed statistically significant effects on the endogenous variable of the formation of a positive intention to report fraudulent accounting activity were: support of the system of internal control, prevention of financial loss, retention of the integrity and ethical values of the profession, perceived support of significant others, and limited impediment due to fear of retaliation. A surprising result was that 32% of all respondents indicated a lack of easy/any access to an anonymous fraud reporting hotline, which is an issue for further research. This study provides additional insight into the concepts, beliefs, and antecedents that form a professional management accountant's intention to report fraudulent accounting activity. The study also presents the basis of a preliminary instrument for the measurement of the intention of management accountants to report fraudulent accounting activity. Further research is suggested for the identification of additional concepts, antecedents, and beliefs related to fraud reporting and for the development of an even more effective measurement instrument.

Because racism remains a significant issue in society, and many victims of racism do not speak up for themselves when faced with racism, it is important to explore how witnesses to racist events may react and intervene upon observing racism toward others. Thus, the current study explored how participants (bystanders) reacted verbally to racist comments made by a confederate during a partner activity, as well as how participants discussed their reactions in post-interviews. Forty college students participated in the study, and three of the participants verbally intervened upon hearing the racist statements. Ajzen's theory of planned behavior was utilized as a framework, and examination of the results indicated that components of the theory as well as social constructions of racism and appropriateness of intervention behaviors affect intervention outcomes. Theoretical, methodological, and practical implications, as well as suggestions for future research are included.

The incremental awareness ofenvironmental issues and sustainability has shifted the retail industryin past years. Consumers are increasingly demanding for sustainable products and services and consequently, companies need to address customers’ demands to maintain their profitability. One of the most sustainable consumption patterns is thrift shopping which has several economic, social, and environmental benefits. Despite the huge sustainable benefits of secondhand shopping,only a few studies investigated the behavior of thrift shoppers to identify determinants or barriers to their secondhand purchase behavior. This study is going to address this gap in the literature by extending the theory of planned behavior in the context of secondhand shopping. This leadsto three research questions which provide a strong theoretical and practical contribution to the secondhand shopping literature:RQ1: How large is the gap between the intention and the behavior of consumers buying secondhand products?RQ2: Is the gap more contributed by those who intend to buy them while they do not so, or those who intend not to buy them but do so?RQ3: What are the determinants ofpurchasing secondhand products?This study aims at investigating Swedish consumers’ secondhand purchasing behavior regardingsecondhand household durables. A quantitative research approach was adopted using a self-administered survey among 179respondents.The main findings of this study state that there is a positive gap between secondhand purchase intention and behavior. Inclined abstainers whose intention to buy secondhand products is higher than their thrift shopping behavior coverthe largestshare of the respondent in this study. Additionally, the results of this study posit that thrift shoppers’ attitude toward used goodsand thrift shopping, their past experience of secondhand shopping, social norms and peer pressure, trust in the performance of used products, product availability and shoppers’ access to thrift stores, and thrift shoppers’ perceived value are the positive determinants of thrift shopping behavior through the mediation role of purchase intention. Conversely,thethrift shoppers’ perception of the risks associated with used products negatively impacts on their secondhand shopping behavior.

In recent years Corporate Social Responsibility (CSR) has gained increasing attention from companies, as CSR activities have been seen to increasingly influence consumers’ attitudes, intentions, and behaviors in relation to brands. This study aims to complement existing research, by focusing on how attitudes and purchase intention of university students are affected by CSR activities of companies within the outdoor industry specifically, as previous research has indicated the impact could vary between industries. Understanding the attitudes and intentions of university students can be seen as particularly interesting, as the attitudes and behaviors of early adopters, typically young and educated people, are typically spread to the majority of the population and market.   The research was done in a deductive manner, where two research questions were conducted to fulfill the purpose of the study. The research was conducted by using a quantitative study through a questionnaire responded by students at Luleå University of Technology. The statistical analysis is based upon a factor analysis and further a correlation analysis and a hierarchical multiple regression analysis.   Results from this study indicate that there is a relationship between university students’ attitudes towards CSR activities of companies within the outdoor industry and purchase intention. Further, the findings concluded this relationship positively. University students with a strong positive attitude towards a company’s CSR activities got a higher intention to purchase. Therefore, CSR activities should be considered as a strategically important opportunity and a tool for companies in the outdoor industry to influence young and educated consumers’ purchase intentions and attitudes towards the company in a positive way.

This study seeks to understand specific factors that are pertinent to individuals when making a use-tax compliance decision and to test a remedy to improve use-tax compliance. This study investigates use-tax compliance using a three-step approach. The first step involved building a survey to determine potential salient beliefs that are pertinent to individuals when facing a use-tax compliance decision. Results of the initial survey reveal that the effort of complying with the use tax, potential revenue to the state if the individual complies, fairness of the use tax, monetary concerns of the individual, perceived knowledge of the use tax, and social influences were the most mentioned factors contributing to individuals when making a use tax compliance decisions. The second step in this study develops a model, based on the Theory of Planned Behavior, incorporating these salient beliefs. Results indicate that most of the salient beliefs identified in the survey were correlated to an individual's attitude. Finally, the third step involved testing two remedies. The first remedy gave the individual the option to have the website automatically collect the use tax due. The second examined remedy provided information to the participant regarding the use tax. Results indicated that the effort remedy developed, having the website give the individual the choice whether the website will automatically collect the tax, does improve the likelihood the individual will comply with the use tax. In addition, results also show compliance improves if participants are given information regarding the use tax.

While there is a growing trend to use social media for public health promotion, research on its actual potential to influence health behaviors is limited. This dissertation explores whether and how social network sites (SNSs) can be used to promote physical activity (PA) through electronic word of mouth (eWOM). Composed of two studies, this dissertation explores PA-related eWOM from both the senders' and receivers' perspectives, and examines actual messages. The first study uses a web survey and explores the antecedents and communication consequences of eWOM about leisure-time PA (LTPA), and the behavioral consequences of eWOM among college students. The second study is based on a content analysis of public Twitter posts in the U.S. in 2011 regarding PA. Based on Sun et al.'s (2006) Path Model of Antecedents and Consequences of Online Word of Mouth, it was found that undergraduate SNS users with higher affective involvement and stronger social ties with their SNS contacts were more likely to provide opinions or information about PA. People with stronger social ties were also more likely to seek opinions or information. Both opinion leadership and opinion seeking were associated with forwarding and chatting. Applying the Theory of Planned Behavior, the first study also found social support of PA via eWOM on SNSs is associated with both affective and instrumental attitudes, subjective norms, and perceived behavioral control (PBC), while social negativity of PA via eWOM on SNSs is associated with instrumental attitudes and PBC. Affective attitude, instrumental attitude, and PBC, in turn, predict intention to participate in LTPA. Moreover, when putting all these different constructs together to predict intention, social support via eWOM was found to indirectly influence the intention to participate in LTPA through the constructs in the Theory of Planned Behavior (including affective and instrumental attitudes and perceived behavioral control). Applying the components of both the Path Model of Antecedents and Consequences of Online Word of Mouth and the Social Cognitive Theory, the second study examined Twitter posts of PA-related eWOM. PA modeling dominated the different aspects of social influence. Most people chat rather than forward information, and provide rather than seek opinions and information about PA. PA type is associated with PA modeling in multiple ways. People with more followers are more likely to forward information about PA. This dissertation widens and deepens the understanding of PA-related eWOM on SNSs by the application of theoretical frameworks from both marketing and health behavior fields. The results suggest that people who find PA interesting and fun, perceive themselves as close to their contacts on SNSs, and have larger social network on SNSs can be recruited as opinion leaders in future interventions to promote PA. These opinion leaders can provide PA modeling and social support though SNSs which will increase their contacts' positive attitudes and PBC and consequently increase their intention to participate in PA.

In the United States, 30.3 million people live with diabetes. The cost of the disease is immense and the need for successful management strategies is pertinent. Food insecurity is associated with both the development and the poor management of diabetes. Several behavioral risk factors associated with food insecurity that influence the poor management of the disease include financial concerns, smoking, and disrupted eating patterns. Food insecurity screening in the clinical setting is endorsed by several professional organizations. To address the intersection between clinical care and this social determinant of health, an educational and training program was developed and implemented. The Theory of Planned Behavior is utilized for provider-level interventions and was applied to the program design for What About Food? Food insecurity screening in the clinical setting, which focuses on the topics of food insecurity and screening patients for food insecurity. Program content was evidence-based and employed a variety of learning strategies. The program was evaluated with a non-experimental pre- and post-test design. The program was successful in increasing knowledge about food insecurity, self-efficacy in screening for food insecurity, and in improving attitude toward food insecurity screening. The potential to tailor the program for specific groups is promising.

abstract: As of 2018, 61% of all jobs in Arizona require additional training/education beyond the high school diploma. With only 35% of Arizona’s population holding a post-secondary degree, there is high demand and need for more Arizonans to complete degrees or certificates in the coming years. As the largest minority population in the state and one-third of the college-aged population, Latinx students are not successfully attaining these degrees. While Latinx degree attainment has increased, this increase was due primarily to higher rates of high school and degree completion of Latinas. Of those Latino males that continue to post-secondary education, the majority (71%) will enroll at the community college level. However, the road to academic success at community college is dim. Despite their high enrollment rates at community college, 13% will leave after their first year, 35.2% after their second, and 56.7% after six years (Urias & Wood, 2015). Research on Latino males in higher education has been primarily focused on access, persistence, and retention at the university level. Further, research has been centered on identity, critical race theory, language behaviors, and engagement of Latino males in higher education. Little to no research has been done to identify the factors, characteristics, or the internal will that propels a Latino male community college student to complete their degree. This research is intended to contribute to this void in research, utilizing a human behavioral theoretical approach to address the phenomena of Latino male attrition. This exploratory mixed method research approach incorporated both qualitative and quantitative instruments to test the validity of the Theory of Planned Behavior as a plausible model to assess intention of Latino males to graduate from community college. The research examined whether intention to graduate could be assessed on the behavioral beliefs associated with a Latino male’s attitude, perceived norms, and their perceived behavioral controls towards completing a degree. Further, the research sought to determine that if the theory could accurately assess intention, could the model assess differences in intention for first-year versus second-year students, and currently enrolled students versus those who have dropped out. The premise was that if the theory is an acceptable model to predict intention, the study could also model behavioral interventions to support Latino male student persistence and completion. The results indicate that the Theory of Planned Behavior is an acceptable model to assess and predict behavioral beliefs that drive Latino male intention to graduate from community college. Latino male students’ attitudes toward degree attainment is the most significant factor in predicting their intention to graduate. Additionally, behavioral beliefs of enrolled students are significantly different than their peers who dropped out. However, there is no significant difference in the behavioral beliefs of students in their first-year of enrollment versus those in their second-year of enrollment. Using the theory’s behavioral intervention implementation strategy, the research provided implications for practice that support Latino male student recruitment, retention, and completion measures for community colleges. Additionally, the research provides implications for future research that supports more studies on Latino male community college degree attainment, and for preparing more Latino men for the workforce needs of Arizona. / Dissertation/Thesis / Appendix L - Regression Codes / Doctoral Dissertation Community Resources and Development 2020

Till följd av att klimatet utmanas har miljömässig hållbarhet utvecklats och blivit svenskars vedertagna livsstil. Allt fler konsumenter värdesätter miljömedvetna företag samtidigt som forskning påvisar ett miljömässigt attityd-beteendegap. Som effekt har snabbmatsrestauranger börjat använda grön marknadsföring, däribland Sveriges största snabbmatsföretag; McDonald’s och klimatpositiva MAX. Studien syftar till att undersöka samband mellan grön marknadsföring och miljömässigt konsumentbeteende hos MAX och McDonald’s samt om grön marknadsföring har ett samband med intentionen att ha en grön matkonsumtion. Theory of Planned Behavior utgör den teoretiska utgångspunkten och ligger till grund för den kvantitativa enkätundersökningen. Resultatet visar att miljömässigt konsumentbeteende påverkas av intentionen, grön marknadsföring och begreppet klimatpositiv. Resultatet visar även att konsumenter hellre äter på MAX än McDonald’s, då MAX uppfattas ha ett bättre miljöarbete och grön marknadsföringsstrategi. Förslag ges att vidare undersöka angelägenheten av att vara klimatpositiv inom andra branscher samt om andra attribut än miljöaspekten har betydelse för miljömässigt konsumentbeteende hos snabbmatsrestauranger.

The rapid development of sharing economy in the past decade has spawned a number of excellent products such as Airbnb and Uber. As one of the representative products of the sharing economy, the emergence and development of shared bikes are of great significance to the country, the government and citizens. In this context, this study aims to use Decomposed Theory of Planned Behavior (DTPB) to investigate the factors influencing consumers’ intentions to use shared bikes. We collected primary data from 268 respondents from different districts as input, finally using SPSS 25.0 to conduct a regression analysis to test 9 antecedent variables and 3 intermediate variables to verify 12 hypotheses. The empirical results indicate that perceived usefulness, perceived joviality and perceived environmental protection have a positive influence on users' attitude towards using while perceived risk has a negative influence; peer influence and superior influence have a positive influence on subjective norm; self-efficacy and resource facilitating condition have a positive influence on perceived behavior control; attitude, subjective norm and perceived behavior control are positively related to the intentions to use shared bikes. This study provides important and new insights into shared bikes adoption and intentions about consumer behavior.