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Over the last decade, rapid advances in information systems (ISs) have greatly reshaped and changed the nature of doing business and how its performance is measured, with Electronic Auditing (E-auditing) emerging as a pivotal element in improving organizational efficiency. This study addresses the challenges faced in manually implementing audits and underscores the necessity for transitioning to electronic audit systems. The manual approach has limitations regarding the accuracy of operations, so to enhance performance, E-auditing is now imperative. The purpose of the study is to evaluate E-auditing in the public sector of Saudi Arabia, utilizing DeLone and McLean’s information system model (DM ISM). The focus is on vital factors including information quality, system quality, service quality, system usage and user satisfaction and their influence on the performance of internal audit departments, particularly during the challenges posed by the recent COVID-19 pandemic. This research employs a quantitative approach, utilizing a self-administered survey questionnaire to collect data from E-auditing users in the Saudi public sector. The study applies partial least squares structural equation modelling (PLS-SEM) to validate the gathered data. Findings reveal that information quality and system quality significantly influence E-auditing usage. While service quality exhibits no marked effect on usage, the study establishes a strong relationship between E-auditing usage and user satisfaction. Effective E-auditing usage and satisfied users contribute convincingly to the improved performance of internal audit departments. The paper concludes with implications, limitations, and suggestions for future studies.

The hitherto research on grit (i.e. passion and perseverance for long-term goal achievement) and its measurement, in psychological science, suffers from the issues of dimensionality and the possibility of different componential structures being present in collectivist culture vis-a-vis individualist culture. To address this, the present study aims to explore the factors influencing long-term goal achievement, an important aspect of the science of grit. The study further aims to examine the nature of grit in terms of its constituents from a qualitative perspective. A total of 48 respondents including five positive psychology experts and 43 higher education students from the Indian educational institutions took part in the study. Two different sets of open-ended questionnaires were used to gather data from the experts and the students. Inductive content analysis was used for analyzing the qualitative data. The findings revealed that both intrinsic factors (personal strengths, motivational factors, and goal factors) and extrinsic factors (socio-economic factors and familial factors) were essential for achieving long-term goals. Further, the components of grit included four constant strengths of perseverance, passion, purpose, and patience, and one variable strength of psychological flexibility. The present study contributes to the understanding of grit and long-term goal achievement from an in-depth qualitative perspective, broadening the current understanding of grit comprising of just perseverance and passion facets. The current study being a novel endeavor offers insights into the various possible constituents of grit existing in a collectivist setting which differ from the individualist context. Such a comprehensive understanding would enable the intervention developers to consider grit in its totality instead of just limiting to the original two-factor structure; while taking into account the role of personal, familial, and socio-economic factors in exhibiting the success behavior.

This study aims to investigate the effects of psychological contract breach, self-efficacy, mental health, and abusive supervision on employee life satisfaction. Additionally, it examines how work engagement and job satisfaction mediate these effects. Analyzing data from 380 corporate employees in Bangladesh, a survey methodology was employed to test the claimed associations using structural equation modeling (SEM). Self-efficacy and mental health boost work, life, and job satisfaction. Unsurprisingly, abusive supervision and psychological contract breaches do not affect work engagement. Work engagement and job satisfaction affect psychological contract breach, self-efficacy, mental health, abusive supervision, and life satisfaction. By examining how psychological contract breach, self-efficacy, mental health, and abusive supervision affect employee life satisfaction, this study advances understanding level. The study investigates these factors in a developing country's corporate sector. Employees' work engagement, job satisfaction, and life satisfaction can be improved by improving self-efficacy, mental health, and psychological contract breaches. These elements should be included in HR policy and staff development programs to create a healthier and more productive workplace.

At least 1.5 M Filipino children are left behind by parents who are Overseas Filipino Workers (OFWs). We explore whether left-behind children develop more positive intercultural beliefs and behavioral intentions compared to their peers, as they are made aware of foreign cultures through parents' intercultural experiences. We surveyed 949 high school students, 103 of whom are left-behind children; the questionnaire included cultural ideologies and outgroup action tendencies scales. Controlling national identification measures as covariates, the results show that the left-behind children have more negative outgroup action tendencies and weaker approach tendencies towards people from other cultures. The intercultural experiences of OFW parents are not associated with more positive intercultural beliefs, suggesting the left-behind children might be constructing their intercultural knowledge considering some negative information about OFW's experiences.

Recent evidence has found higher scores in three morally relevant traits such as psychopathy, Machiavellianism, and narcissism (dark triad traits) in non-heterosexual individuals. Yet, the current knowledge on how sexual orientation influences moral reasoning is limited. We investigated moral reasoning in a group of 31 non-heterosexual individuals (20 males, 3 asexual; mean age: 35.12, SD: 10.04) and 90 heterosexual individuals (16 males; mean age: 32.8, SD: 11.04) using the Moral Foundations Questionnaire (MFQ-30). Additionally, we included other variables such as interoceptive awareness (via MAIA-2), disgust sensitivity (via DS-R), empathy (QCAE), which are known to predict moral appraisal, and emotional processing (via TAS-20). Bonferroni corrected t-test documents significant results for an overall reduced score in non-heterosexual individuals (M = 87.29 ± 13.96) compared to heterosexual individuals (M = 97.74 ± 17.61), which is confirmed only for Authority-Respect and Purity-Sanctity subscales. Moreover, in line with the existing literature, we observed significant positive correlations between MFQ-30 and subscale scores of DS-R, QCAE and MAIA-2 for heterosexual individuals. Despite limitations posed by the relatively small sample size of the non-heterosexual group and gender imbalance in the heterosexual group, these findings offer preliminary support for the hypothesis that non-heterosexual orientation is associated with reduced concerns regarding the values included in the moral foundation questionnaire. Emotional and cultural factors may be relevant to explain this result.

Ethical frameworks guide the evaluation of actions in terms of right and wrong, yet behaviors subject to moral reasoning often lack absolute categorization. This study examines the evolution of ethical values in India from 1990 to 2022, focusing on contested behaviors such as homosexuality, prostitution, abortion, divorce, and suicide. Utilizing data from the World Values Survey (WVS), ordinal logistic regression modeling is applied to assess the influence of socio-demographic and socio-economic factors such as age, income, education, and religiosity on moral justification over time. The findings indicate a significant increase in the acceptance of homosexuality, stable attitudes toward prostitution, and divergent trends in the justification of abortion and divorce, with notable liberalization in recent waves. Justification for suicide remains largely unchanged. Higher income and education levels are associated with greater acceptance of these behaviors, whereas religiosity consistently serves as a deterrent. These findings underscore the interplay between economic development, educational attainment, and religious values in shaping India's evolving moral landscape.

Ten steps for test development. Tests are the measurement instruments most used by psychologists to obtain data about people, both in professional and research contexts. The main goal of this paper is to synthesize in ten steps the fundamental aspects that must be taken into account when building a test in a rigorous way. For the elaboration of the ten proposed phases, the specialized psychometric literature was revised, and previous works by the authors on the subject were updated. Ten steps are proposed for the objective development of a test: delimitation of the general framework, definition of the variable to be measured, specifications, items development, edition of the test, pilot studies, selection of other measurement instruments, test administration, psychometric properties, and development of the final version. Following the ten proposed steps, objective tests can be developed with adequate psychometric properties based on empirical evidence.

Existing research indicates that student-professor interactions have significant effects on a range of student outcomes in university contexts including academic self-efficacy, satisfaction, attrition rates and career and educational aspirations. However, the bulk of this research has been conducted in Western countries and there currently remains a dearth of research investigating the effects of such interactions on outcomes for students attending higher education in Arab countries. This may stem from the absence of appropriate translated measures with established indices of psychometric validity for use in Arab countries. The current study addresses this need by examining the factor structure of the Student-Professor Interaction Scale with a sample of 329 Arab students attending university in the United Arab Emirates. The scale was first translated into Arabic and results of confirmatory factor analysis revealed a nine-factor structure similar to the original scale developed with a sample of American university students. Indices of factorial validity and reliability of the scale are presented which suggest the SPIS is broadly suitable in quantifying aspects of student-faculty interactions among native Arab speaking student populations. This study uses confirmatory factor analyses to validate the structure of an Arabic version of the SPIS, providing a reliable tool to assess student-faculty interactions among Arab university students and enabling culturally relevant research in higher education contexts. This article provides critical validation evidence for the Arabic version of the Student-Professor Interaction Scale (SPIS), addressing a significant gap in culturally appropriate assessment tools for higher education contexts in the Arab world. By establishing the psychometric soundness of the Arabic SPIS, this study enables researchers, educators, and institutions to reliably measure and enhance the quality of student-faculty relationships, which are known to influence academic motivation, self-efficacy, and retention. The findings support cross-cultural applicability of the SPIS and open pathways for future comparative research and educational interventions in Arab-speaking academic environments.

While a significant number of employees want a hybrid workplace solution that combines onsite and remote work, many employers require their employees back to the conventional office. This discrepancy can partly depend on the prevailing knowledge gap regarding success factors for performance and work-life balance (WLB) in the hybrid work context. To fill this knowledge gap, we used a reflexive thematic analysis to explore the suggestions of success factors for collaboration, work-related health, and WLB in 33 hybrid workers. The success factors suggested by our participants were formed into four themes: (i) Combining onsite and remote work environments supports work effectiveness, (ii) Socialization and collaboration onsite and remotely promotes work engagement, (iii) Suitable ICT-solutions, digital maturity, and structured communication promote work engagement and effectiveness, and (iv) Workplace flexibility, empowerment, and personalized strategies promote work-related health and WLB. Overall, our results indicate that employees find that the hybrid work model can be optimal since it overcomes the shortcomings of onsite and remote work environments, respectively. Our results also suggest that a sustainable hybrid work-life can be achieved through a combination of common strategies at the organizational level and individual strategies at the personal level.