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IntroductionThis study explores the motivators to use learning management systems (LMS) adopted and used in eLearning by Hong Kong universities among Mainland Chinese postgraduate students amid COVID-19 pandemic.MethodsAn adapted and extended UTUAT2 model was first proposed and tested using the structural equation modeling approach. Through self-report online questionnaire, data were collected in 2022 from 352 Mainland Chinese postgraduate students of nine universities in Hong Kong. The reliability and validity of the data were tested using the confirmatory factor analysis, followed by path analysis to test the hypotheses in the proposed model.ResultsThe study revealed nine motivators which explained 50% of the variance in LMS use intention. Trust (0.204), instructor characteristics (0.202), performance expectancy (0.181), and facilitating conditions (0.181) were identified as strong motivators of behavioral intention. Other factors such as effort expectancy (0.148), learning value (0.118) and social influence (0.115) also had significant positive effects on LMS use intention. Habit (0.014) and hedonic motivation (−0.016) had no significant direct effect on it.DiscussionThese findings provide inspirations for educational stakeholders to promote the acceptance of LMS platforms among distance and online learners who adopt the cyberspace as the only means of learning. They also offer insights about instructor recruitment and evaluation methods.

ChatGPT stands out among other AI technology tools to provide assessment support in the higher education context. This exploratory study investigates the motivators and barriers which influence the use intention of ChatGPT for assessment support among undergraduates in Hong Kong. We tested the adapted and extended UTUAT model using the structural equation modeling approach. Through self-report online questionnaire, we received usable responses from 483 undergraduates of eight Hong Kong universities.In a highly competitive Chinese context, assessment results hold immense significance in determining the value and merit of students. The findings reveal that trust acts as the strongest determinant while moral obligation and perceived risk serve as major inhibitors to students’ acceptance of ChatGPT in assessments. Perceived risk does not mediate the relationship between trust and students’ behavioral intention. Both performance expectancy and effort expectancy positively influence behavioral intention to use ChatGPT for assessment support. However, social influence is found to be statistically insignificant.The results contribute to the education literature by extending the adapted UTAUT model with additional variables for ChatGPT adoption in the assessment context. They offer practical insights to promote ethical and optimal use of ChatGPT in the higher education context.

Background: ChatGPT, a powerful artificial intelligence chatbot, has great potential for active learning because of its ability to generate instant responses to academic inquiries and foster spontaneous interactions. Purpose: This exploratory study investigated the roles of intrinsic motivation and factors of the technology acceptance model that influence ChatGPT acceptance for active learning among undergraduates in Hong Kong. Method: Using a structural equation modeling approach, we examined the extended technology acceptance model in the context of higher education. Using self-report questionnaires, we obtained useful responses from 473 undergraduate students in Hong Kong in July 2023. The reliability and validity of the data were measured using confirmatory factor analysis, followed by path analysis to investigate the hypotheses in the proposed model. Results: We identified intrinsic motivation as the strongest motivator for ChatGPT use intention. Consistent with the prior literature on technology acceptance, perceived usefulness was found to be a strong predictor of behavioral intention. In contrast to extant research, the findings indicate no significant relationship between perceived ease of use and behavioral intention. Neither perceived usefulness nor perceived ease of use were significant mediators in the relationship between intrinsic motivation and behavioral intention. Conclusion: These findings highlight the significant effect of intrinsic motivation on ChatGPT acceptance in supporting students’ active learning. They also provide inspiration for ChatGPT developers and educationalists regarding the importance of intrinsic and extrinsic motivation (perceived usefulness) in promoting the broader acceptance of chatbots in the educational context. Efforts should be made to improve students’ positive subjective experiences and the response quality of ChatGPT.

The external auditor cooperates and communicates with the audit committee of a company to ensure effective external audit, including detection of material misstatements in financial statements. Trust is an important element to facilitate information exchange and cooperation. This exploratory research examines the impacts of external auditors’ trust in audit committee members’ competence, integrity and goodwill on perceived quality of their interactions. Through questionnaire survey, the data were collected from audit managers, senior managers, directors and partners in Hong Kong with a response rate of 27.2 percent. Partial least square structural equation modeling and principal component analysis were employed to test the proposed model. The results reveal that the external auditor’s competence trust and integrity trust in the audit committee members are two strong motivators, which improve their interactions with the audit committee. The findings also confirm that perceived quality of interactions during pre-engagement investigation mediates the impacts of competence trust and integrity trust on perceived quality during audit performance stage. The implication of the study is that audit committee members should display high levels of competence and integrity for better interactions with external auditors. These findings provide inspirations for board of directors, executives and policymakers to implement policies that enhance trust among actors to improve audit quality.

Impression management refers to controlling or shaping the information disclosed to affect readers’ interpretations. Managers may manipulate the tone and length of financial reports to manage stakeholders’ expectations. This exploratory study examines the impact of managerial ownership on impression management using Management Discussion and Analysis (MD&A) reports contained in annual reports for all A-shares listed in China from 2018 to 2021. In total, 5279 firm-year observations were collected from China. The results suggest that managerial ownership has a significantly inverted U-shaped relationship with impression management, indicating that executives who hold ownership in a company are more likely to engage in impression management. However, beyond 31% of managerial ownership, the effectiveness of oversight quality on impression management is strengthened, leading to decreased levels of impression management. This relationship is more prevalent during the COVID-19 pandemic (2020 and 2021). The findings of this study provide policy implications not only for China but also for Asian countries with similar institutional backgrounds. For example, managerial ownership should not be restricted to below 31%. Additionally, the findings provide additional mechanisms for investors to identify impression management during unstable financial periods.