The Relationship between Air Travel Service Quality and Factors of Theory of Planned Behavior: Evidence from Low-Cost Airlines in Thailand

Despite an increased emphasis on improvement in airline service quality concerning consumer behavior, such as passenger repurchasing as a result of their behavioral intention over the last several decades, there is still much less concern with the nature of airline service quality than should exist in the so-called "logistics service quality” and less concern with examining the specific behavioral intention preceding repurchasing behavior together with the theory of planned behavior. As such, this study aims to explore these issues, along with the psychological factors of the theory of planned behavior, that can lead to repurchasing behavior via word-of-mouth intention (WOMI). With an online survey of 383 respondents experienced with flying, the results reveal that the logistics service quality and each determinant in the theory positively influence a passenger's repurchasing behavior through WOMI. Accordingly, service marketers can implement service design and apply integrated marketing communication by learning from repurchasing behavior that was formed by the given factors to retain their existing customers. Moreover, this study is the first to empirically and explicitly validate dimensions of airline services through the lens of logistics that are deemed fit with the nature of the airlines. It advances the understanding of theory approaching and connects what has hampered its advancement in a body of knowledge, simultaneously in a context of airline context where it should not be relegated to transportation and consumer and service orientation.

The effects of online restaurant menus on consumer purchase intention: evidence from an emerging economy

PurposeThis study evaluates the impact of online menus and perceived convenience of online food ordering on consumer purchase intention and shows how a desire for food creates a relationship between an online menu and a customer's purchase intention. Suggestions for management are proposed to design an effective menu to improve business performance in the competitive market in Vietnam.Design/methodology/approachThe paper follows a quantitative method. Quantitative research aims to analyze and critically evaluate the research question(s) to discover new factors.FindingsFindings indicate a positive relationship between menu visual appeal (MV), menu informativeness (MI), desire for food (DF), the perceived convenience (PC) of ordering food online and intention to purchase (PI). The attractiveness of images and information is a significant factor affecting diners' desire to eat, while the demand for food and the convenience of ordering food online are also factors affecting purchase intention.Practical implicationsThe study confirms the importance of online menus to purchase intention. Economically, when supply and demand are reasonable, the market is stable and technology develops. In terms of social, hygiene, attractiveness and price factors, it is helpful to have an overview. Research is the premise for further studies with factors from menu to customer trust.Originality/valueThe study provides a solid foundation for further studies on restaurant menu elements as well as a new perspective on how restaurants improve their dishes.

Post-pandemic intention to participate in the tourism and hospitality (T&H) events: an integrated investigation through the lens of the theory of planned behavior and perception of Covid-19

PurposeThis paper aims to predict the post-pandemic intention of Indian consumers to participate in tourism and hospitality T&H events by incorporating the perception of Covid-19 (PCOV) into the theory of planned behavior (TPB). It also examines the relationship among attitude, subjective norm, perceived behavioral control, behavioral intention and PCOV.Design/methodology/approachThis research employed a quantitative research technique, with data collected using an online questionnaire-based survey from August 23 to October 29, 2021. The sampling approach is convenient, and the sample of this study is comprised of individuals who follow events pages on social networking sites.FindingsThe findings of SEM revealed that the proposed model has better explanatory and predictive power. The path analysis showed that all the variables of the TPB are significantly and positively associated with the post-pandemic intention to participate in the T&H events. However, the PCOV is negatively associated with the post-pandemic intention.Research limitations/implicationsThe results of this study give an idea about the post-pandemic intention of Indian consumers to participate in T&H events. The results of this study revealed important practical implications for event management organizations, travel agencies that deal in events, the T&H industry, tourism planners and other stakeholders, as these findings may be used to develop effective marketing strategies.Originality/valueThere has been a lot of research on TPB in the context of coronavirus, but to the best of the authors' knowledge, there is a gap in the literature regarding the intention to participate in T&H events. Hence, this research fills that gap.

IMPACTS OF THE COVID-19 PANDEMIC ON RISK PERCEPTION AND BEHAVIORS OF SMALL LIFE CYCLE EVENT ATTENDEES

This study investigated the behaviors of attendees of small social life cycle events during the COVID-19 pandemic, incorporating the Theory of Planned Behavior (TPB) into the study framework. Adopting individuals' risk perception aspects based on the affect and availability heuristics as antecedents of variables of TPB, this study found that affect and availability heuristics influenced individuals' attitudes and perceived behavioral control when attending small social life cycle events during the pandemic. Findings of the study also revealed that individuals' attitudes, perceived behavioral control, and social norm influenced their behavioral intentions and, in turn, their behaviors. The group comparison analysis found the severity of the pandemic in the regions moderated attendees' behaviors partially. Theoretical and managerial implications were addressed, followed by limitations and future study suggestions. © Copyright 2023 Cognizant, LLC.

The Influence of Social Media and Sustainability Advocacy on the Purchase Intention of Filipino Consumers in Fast Fashion

The large consumption of fast fashion brings many negative environmental impacts. Filipino consumers love and buy fast fashion because it is relatively cheap but trendy, and there are lots of fashionable designs to choose from. Despite the shortage in water supply and disposal issues of fast fashion, people still continue to purchase. The lack of awareness of consumers on sustainable fashion consumption led the researchers to conduct a study that aims to identify factors affecting Filipino consumers' buying decisions on fast fashion using the combined theory of planned behavior, elaboration likelihood model, and hedonic motivation. A total of 407 participants were gathered through a convenience sampling approach, and the data collected were analyzed using structural equation modeling (SEM). The result shows that attitude towards fast fashion is the highest contributing factor to purchase intention. While social media positively affects purchase intention, sustainability advocacy negatively impacts the consumers' intention to buy fast fashion. The awareness of sustainability leads to consumption reduction of fast fashion garments. Surprisingly, perceived product price and quality do not show a significant influence on purchase intention. Incorporating sustainability advocacy on social media may be a great strategy to encourage the sustainable consumption of fashion garments. The findings of this study could be a great tool to influence fashion companies and government institutions to promote sustainability awareness and transition marketing strategies to the sustainable consumption of fashion.

Using the Theories of Planned Behaviour and leisure constraints to study fitness club members' behaviour after COVID-19 lockdown

This paper aimed to examine fitness club members' willingness to start exercising in the clubs with the end of the lockdown. The Theory of Planned Behaviour (TPB) was used in order to explore which of its components can predict club members' intention;furthermore, the degree to which leisure constraints can predict the formation of the elements of the TPB was tested. Three hundred and twenty three (N = 323) questionnaires were used;they were collected with an on-line survey, during the second lockdown in Greece. The results indicated that almost one out of three of the club members do not intend to return to the clubs when they are allowed to open. All the three elements of the TPB were contributed to the prediction of Intentions, with the Attitudes having the highest contribution. The Covid19, Hygienic and Financial constraint dimensions were the most influential on the formation of the elements of the TPB. The theoretical and applied implications of these results are discussed. (PsycInfo Database Record (c) 2023 APA, all rights reserved)

A Study of Reasons for Self-Disclosure on Social Media among Chinese COVID-19 Patients: Based on the Theory of Planned Behavior Model.

BACKGROUND: With a massive population of internet users, China has witnessed a shift in the behavior of social media users towards the COVID-19 pandemic, transitioning from reticence to frequent sharing of information in response to changing circumstances and policy adjustments of the disease. This study aims to explore how perceived benefits, perceived risks, subjective norms, and self-efficacy influence the intentions of Chinese COVID-19 patients to disclose their medical history on social media, and thus to examine their actual disclosure behaviors. METHODS: Based on the Theory of Planned Behavior (TPB) and Privacy Calculus Theory (PCT), a structural equation model was constructed to analyze the influence paths among perceived benefits, perceived risks, subjective norms, self-efficacy, and behavioral intentions to disclose medical history on social media among Chinese COVID-19 patients. A total of 593 valid surveys were collected via a randomized internet-based survey, which constituted a representative sample. Firstly, we used SPSS 26.0 to conduct reliability and validity analyses of the questionnaire, as well as the tests of demographic differences and correlations between variables. Next, Amos 26.0 was employed to construct and test the model fit degree, identify the relationships among latent variables, and conduct path tests. RESULTS: Our findings revealed the following: (1) There were significant gender differences in the self-disclosure behaviors of medical history on social media among Chinese COVID-19 patients. (2) Perceived benefits had a positive effect on self-disclosure behavioral intentions (ß = 0.412, p < 0.001); perceived risks had a positive effect on self-disclosure behavioral intentions (ß = 0.097, p < 0.05); subjective norms had a positive effect on self-disclosure behavioral intentions (ß = 0.218, p < 0.001); self-efficacy had a positive effect on self-disclosure behavioral intentions (ß = 0.136, p < 0.001). (3) Self-disclosure behavioral intentions had a positive effect on disclosure behaviors (ß = 0.356, p < 0.001). CONCLUSIONS: Our study, by integrating TPB and PCT to examine the influencing factors of the self-disclosure behaviors among Chinese COVID-19 patients on social media, found that perceived risks, perceived benefits, subjective norms, and self-efficacy had a positive influence on the self-disclosure intentions of Chinese COVID-19 patients. We also found that self-disclosure intentions, in turn, positively influenced disclosure behaviors. However, we did not observe a direct influence of self-efficacy on disclosure behaviors. Our study provides a sample of the application of TPB in the context of social media self-disclosure behavior among patients. It also introduces a novel perspective and potential approach for individuals to address the feelings of fear and shame related to illness, particularly within the context of collectivist cultural values.

Predictors of intention to receive the COVID-19 vaccine using the theory of planned behavior and the health belief model among the health ambassadors of Kashan City in 2021

Aims: The purpose of the study was to examine the intention of the health ambassadors to receive the COVID-19 vaccine, and investigate predictors of intention using the theory of planned behavior (TPB) and health belief model (HBM). Materials and Methods: This was a descriptive study conducted on 500 health ambassadors. Simple randomized sampling was applied to select the participants. We called the participants and asked them to fill out our 28-item questionnaire. Univariate analyses were used to examine relationships between dependent and independent variables. We used the independent t-test to measure the relationship between quantitatively independent variables and the Chi-square or Fisher's exact test to measure the relationship between qualitative independent variables. Finally, significant independent variables were entered into a hierarchical logistic regression model and the results were interpreted. Results: Overall, 44.8% (224) of participants reported that they have the intention to receive the COVID-19 vaccine. The significant demographic predictors include age, having a chronic disease, Having COVID-19 in the last year, and perceived health status. According to the HBM, the dimensions of perceived susceptibility, perceived benefits, and cues to action. According to the TPB, the dimensions of the subject norm, perceived behavior control, and self-efficacy were significant predictors of vaccination. Conclusion: According to the low rate of COVID-19 vaccination, health educational programs together with encouraging/reinforcing programs may change perceived susceptibility, perceived benefits, perceived behavioral control, and intention. It is better to use various kinds of sources to implement the educational program.

Role of COVID-19 risk perception in predicting the intention to participate in exercise and health behaviors among Korean men

The coronavirus disease 2019 (COVID-19) pandemic has prompted the implementation of social distancing policies worldwide, limiting participation in exercise and substantially impacting health behaviors. In accordance with the theory of planned behavior (TPB), the present study aimed to develop a model for predicting the intent to participate in exercise and engage in health behaviors among Korean men using the perception of COVID-19 risk as an exogenous variable. We analyzed data obtained from 374 Korean men who had completed a 32-item, online questionnaire. Structural equation modeling was performed to evaluate the effect of attitudes, subjective norms, and perceived behavioral control (PBC) on the intention to participate in exercise and health behaviors using COVID-19 risk perception as an antecedent variable. COVID-19 risk perception exerted significant negative effects on the attitude toward exercise participation (beta = -0.857, p < 0.001), subjective norms associated with exercise participation (beta = -0.862, p < 0.001), and PBC related to exercise (beta = -0.738, p < 0.001). In addition, both attitude (beta = 0.213, p < 0.001) and subjective norms (beta = 0.168, p = 0.001) exerted significant effects on the intention to participate in exercise. PBC also exerted significant effects on the intention to participate in exercise (beta = 0.580, p < 0.001) and health behaviors (beta = 0.461, p < 0.001). Lastly, the intention to participate in exercise exerted a significant effect on health behaviors (beta = 0.400, p < 0.001). The data indicated that, among TPB variables, PBC exerted the greatest influence on the intention to participate in exercise and had a significant effect on engagement in health behaviors. The current findings support TPB as an important theoretical model for predicting the intention to participate in exercise and patterns of health behavior among Korean men during the COVID-19 pandemic. Our study also highlights the importance of addressing PBC when designing interventions to promote exercise participation and health behaviors among Korean men.Copyright ©2023 The Author(s).

Unearthing mask waste separation behavior in COVID-19 pandemic period: An empirical evidence from Ghana using an integrated theory of planned behavior and norm activation model.

The outbreak of the COVID-19 pandemic has precipitated a surge in mask usage around the world. This situation could spur environmental consequences which when not well managed, may compound waste and waste management, and further drive the spread of viral infections. Therefore, this study explores the antecedents of mask waste separation behavior in Ghana using an integrated model composed of the theory of planned behavior and the norm activation model. With the use of the questionnaire survey approach, data was drawn from 570 respondents, and further analyzed using the structural equation modeling technique. Results revealed that the relationship between awareness of consequences and other constructs, except attitude, and the relationship between ascription of responsibility and other constructs, except attitude, are significant. Moreover, significant relationships between subjective norm and attitude, subjective norm and personal norm, and subjective norm and perceived behavior control were validated. However, no significant relationship exists between awareness of consequences and attitude, and between awareness of responsibility and attitude. On the basis of the study findings, insightful implications for policy and suggestions for future research are presented.

A comparative study of Chinese and American preservice teachers' intention to teach online based on the Theory of Planned Behavior.

Online learning emerged as a solution to continue with teaching and learning during the Coronavirus (COVID-19) pandemic. Nonetheless, teaching online consumes considerable time and put pressure on teachers' daily lives. Thus, the internal mechanism of preservice teachers' intention to teach online is analyzed in this study. Specifically, this study analyzed preservice teachers' intention to teach online in China and America to illuminate the internal mechanism of teachers' intention to teach online in different cultural backgrounds. One hundred seventy-six Chinese preservice teachers and two hundred forty-one American preservice teachers participated in this study. The confirmatory factor analysis supported that the Intention to Teach Online Scale was reliable in three constructs: online teaching attitude, perceived control, and subjective norm. The result demonstrates that there is a significant difference between Chinese and American preservice teachers' intention to teach online in the online teaching attitude and perceived control. In addition, it is supported that there is a significant difference between the effects of Chinese and American preservice teachers' teaching attitude, perceived control, and subjective norm on their intention to teach online. Moreover, there is a difference in the relationships among Chinese and American teachers' online teaching attitudes, perceived control, and subjective norm. The preservice teachers' demographic features can be factors that caused this difference. Research and practice implications of this study are proposed.

Why Do People Buy Prescription Medicines Online? A Qualitative Interview Study

Introduction: Many people in the United Kingdom (UK) are turning to the internet to obtain prescription medicines. This introduces a significant public health risk and patient safety concerns, for example because the internet is a source of fake medicines. According to an estimate by the UK government, 1 in 10 people in the UK bought a fake medical product online in 2021 (1). To help address this problem, it is important to understand why people buy prescription medicines online in the first place. Aim(s): This qualitative study aimed to identify why people in the UK purchase medicines online, including their perceptions of risks posed by the availability of fake medicines online. The focus was on prescription-only medicines (POMs). Method(s): Semi-structured interviews were conducted with adults based in the UK who had previously purchased medicines online. Purposive sampling was adopted to achieve diversity regarding participants' experiences and demography. The interviews were conducted online using Microsoft Teams. The recruitment process started in April- 2021 and ended in May-2022. The recruitment was continued until no new codes were identified (data saturation was reached). Interview transcripts were analysed using thematic analysis with the Theory of Planned Behaviour (TPB) acting as a framework to develop the coding of themes (2). Result(s): Twenty participants (12 female, 8 male) were interviewed. Participant age groups were 18-29 (n = 4), 30-39 (n = 4), 40-49 (n = 5), 50-59 (n=4), and >=70 (n = 3). Participants had bought various types of POMs (e.g., antibiotics, and high-risk controlled medicines). Participants demonstrated awareness of the presence of fake medicines online, and they understood risks associated with them. The factors that influenced participants to buy medicines online were grouped into themes including advantages (Avoiding long waiting times;Bypassing gatekeepers;Medicines availability;Lower costs;Convenient process;Privacy) and disadvantages (Medicines safety concerns;Medicines quality concerns;Higher costs;Online payment risks;Lack of accountability;Engage in an illegal behaviour) of purchasing medicines online, the social influencing factors (Interactions with healthcare providers;Other consumers' reviews and experiences;Words of mouth by friends;Influencers' endorsement), the barriers (General barriers;Website specific barriers) and facilitators (Facilitators offered by the illegal sellers of medicines;Facilitators offered by various internet platforms;COVID-19 outbreak as facilitating condition;Consumer personability) of the purchase as well as factors that lead consumers to trust (Website features;Product appearance;Positive previous purchase experience) the online sellers of medicines. Conclusion(s): The in-depth insight into what could drive people in the UK to buy medicines online could enable the development of effective and evidence-based public awareness campaigns that warn consumers about the risks of buying fake medicines from online sources. The findings could also help researchers to design other interventions to prevent people from buying POMs online. A limitation of this study is that although the interviews were in-depth and data saturation was reached, the findings may not be generalisable as this was a qualitative study. However, the TPB which informed the analysis has well-established guidelines to develop a questionnaire, for a future quantitative study.

The relationships of perceived susceptibility, perceived severity, and subjective norms with COVID-19 preventive behaviors: a secondary data analysis comparing adolescents and emerging adults in South Korea.

PURPOSE: Based on the health belief model and theory of planned behavior, this study investigated how age group (adolescence and emerging adulthood) moderated the relative effects of perceived susceptibility, perceived severity, and subjective norms on preventive behavior against coronavirus disease 2019 (COVID-19). METHODS: This secondary data analysis utilized data from adolescents (n=272) and emerging adults (n=239). Hierarchical multiple regression analysis was performed to test the moderating effect of age group on the relationships among variables. RESULTS: Higher perceived susceptibility (ß=.21, p<.001), perceived severity (ß=.14, p=.002), subjective norms (friends) (ß=.26, p<.001), subjective norms (parents) (ß=.44, p<.001), and subjective norms (schools) (ß=.28, p<.001) enhanced COVID-19 preventive behaviors. Moderated regression analysis showed that subjective norms (friends and school) impacted preventive behavior in adolescents more than in emerging adults. CONCLUSION: Given the need to increase perceived susceptibility and severity among adolescents and emerging adults, these findings provide baseline data for designing effective COVID-19 prevention interventions that consider the developmental characteristics of different age groups. Interventions by health centers at universities can strengthen COVID-19 preventive behavior among emerging adults. As adolescents are influenced by friends, their peer roles must be strengthened to enhance adherence to COVID-19 preventive guidelines.

Factors Associated with Handwashing Behaviors During the COVID-19 Pandemic: An Analysis of the Community Health Survey in Korea.

Introduction: Handwashing is the most effective preventive behavior for coronavirus disease-19 (COVID-19) infection. However, research has shown the lower handwashing behaviors among Korean adults. Objectives: This study aims to analyze factors associated with handwashing as a preventive behavior for COVID-19 infection based on the health belief model (HBM) and the theory of planned behavior (TPB) behavioral theories. Methods: This secondary data analysis utilized the Community Health Survey developed by Disease Control and Prevention Agency conducted in 2020. Sampling method was stratified and targeted 900 people living in the territory of each community public health center. In total, 228,344 cases were used in the analysis. Handwashing behavior, perceived susceptibility, perceived severity, subjective norm, and influenza vaccine uptake were used in the analysis. Regression analysis using weighing strategy by stratification and domain analysis was used. Results: Less washing hand was associated with older age (B = 0.01, p < .001), males (B = 0.42, p < .001), not receiving an influenza vaccine (B = 0.09, p < .001), perceived susceptibility (B = 0.12, p < .001), subjective norm (B = 0.05, p < .001), and perceived severity (B = -0.04, p < .001). Conclusion: While perceived susceptibility and social norm had positive association, perceived severity had a negative association with handwashing. Considering the Korean culture, creating a shared norm for frequent handwashing could be beneficial to promote handwashing rather than emphasizing the disease and its consequences.

Growing and Glowing: A Digital Media Campaign to Increase Access to Pregnancy-Related Health Information for Black Women During the COVID-19 Pandemic.

BACKGROUND: Low birthweight is a health issue disproportionately experienced by Black women. In Hillsborough County, Florida, Black women experience higher rates of low birthweight compared to the rest of Florida. This study examines the feasibility of a second attempt to use a digital low birthweight campaign to increase knowledge about low birthweight and pregnancy among Black women in Hillsborough. METHODS: Content for the Growing and Glowing campaign was delivered on social media through a web series with local prenatal care providers and educational images. Two cross-sectional surveys examined changes in pregnancy-related knowledge, attitudes, and behaviors among Black women in Hillsborough. Digital metrics showed campaign reach and engagement. RESULTS: Growing and Glowing attained 1,234 followers, 805,437 impressions, and a reach of 19,875. Web series videos were viewed almost 27,000 times, with 89% average viewer retention. The website attracted 2,634 unique page views. Evaluation surveys showed significant improvements in positive pregnancy-related intentions. Women aware of the campaign showed significantly higher awareness of the importance of prenatal care, and higher awareness of local resources. CONCLUSION: Results from the second study of this campaign approach suggest that using a highly targeted digital intervention can be a well-received and potentially effective way to deliver pregnancy-related health information to Black women, even during a global pandemic. This approach has numerous benefits in reaching women who may fall outside traditional health marketing approaches.

A comparative study of eight COVID-19 protective measures and their impact on Swiss tourists' travel intentions.

A comparative vignette-based experimental survey design incorporating various socio-psychological factors, linked to the Theory of Planned Behavior (TPB), the Health Belief Model (HBM) and the Domain-Specific Risk-Taking scale (DOSPERT) was carried out to test variations in eight travel-related COVID-19 protective measures on Swiss tourists' travel intentions. Among the tested measures, vaccination passports, surgical masks and quarantining are those that stand out the most, with surgical masks having the greatest acceptance and willingness to adopt while traveling. Quarantining, on the other hand, appears to have a deterrent influence on travel intentions, and vaccination passports have the lowest perceived barriers during travel, but the highest perceived benefits in mitigating the spread of the infection. The discussion of individual differences has specific implications for tourism management against the background of our empirical findings.

Antecedents of Booster Vaccine Intention for Domestic and International Travel

Herd immunity through vaccination has been a major technique for long-term COVID-19 infection management, with significant consequences for travel willingness and the recovery of the hospitality and tourism industries. However, indications that vaccine-induced immunity declines over time imply the need for booster vaccines. This could minimize the perceived health hazards of travel while enhancing travel propensity. This study integrated the theory of basic human values, the norm activation model, and the theory of planned behavior to investigate the role of cognitive aspects of individuals' booster vaccine intention on domestic and international travel intention. More importantly, the study examined the role of value in activating moral responsibility and individuals' beliefs to take the booster vaccine before traveling. A total of 315 Korean samples were collected to test the proposed conceptual model using structural equation modeling. In general, the results supported the proposed hypotheses. Notably, the intention to take the booster vaccine has a substantial impact on the intention to travel internationally. Furthermore, the communal values accept benevolence have an influence on personal morals and beliefs about receiving booster vaccines before international traveling.

Determinants of Attitude, Satisfaction and Behavioral Intention of Online Learning Usage Among Students During COVID-19

Purpose: The objective of this research is to examine determinants of behavioral intention to use online learning among students in a higher vocational collage in China;including perceived ease of use;perceived usefulness;attitude;trust and satisfaction. Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) were the fundamental theories of this study. Research design;data and methodology: A quantitative approach was used to distribute questionnaire to 500 third-grade students in Tianfu Vocational College of Chengdu. Purposive sampling;stratified random sampling;and convenience sampling were employed. After the data collection;confirmatory factor analysis (CFA) and structural equation model (SEM) were accounted to analyze the data in measurement and structural models;measuring factor loading;reliability;validity and model fit. Results: Perceived ease of use had the strongest influence on perceived usefulness;followed by perceived ease of use on attitude;attitude on behavioral intention;and perceived usefulness on behavioral intention. In opposite;the non-supported relationships were perceived usefulness and attitude;trust and satisfaction;and satisfaction and behavioral intention. Conclusions: The findings implied that academic researchers and education's stakeholders should emphasize ease-of-use and benefits of using an online learning system that can help students' learning experience to be more conveniently and effectively.

A gendered discourse on truthful disclosure of financial fraud practices among accountants in China: implications to corporate governance

Purpose: With the worsening of corporate fraud and consequential loss, the growing importance of truthful disclosure is globally advocated. This study aims to examine corporate governance's role in accountants' intention to disclose fraudulent practices honestly. At the same time, this study examines intergender differences concerning the formation of the disclosure intention. Design/methodology/approach: Based on the theory of planned behavior (TPB), data from 256 accountants working in China have been collected via an online survey. This data is subsequently analyzed with the partial least square (PLS) structural equation modeling method. Findings: The results revealed that integrity and corporate governance significantly positively affect employees' attitudes, subjective norms and perceived behavioral control toward disclosure intention. At the same time, it shows that only subjective norm and perceived behavioral control established a significant positive relationship with disclosure intention. It also shows that males display higher attitudes and perceived behavioral control in developing the intention. Originality/value: This study helps understand accountants' disclosure intention of fraud practices, especially during shock events such as the COVID-19 pandemic. To the best of the authors' knowledge, this study is the first to extend the TPB incorporating corporate governance and integrity as antecedents to disclosure intention. At the same time, this study contributes to the existing literature by being the first attempt to investigate intergender differences. Finally, it advances the body of knowledge on employees' behavior and contributes methodologically by introducing the PLS approach. © 2023, Emerald Publishing Limited.