Maria Prokofieva’s research while affiliated with Victoria University and other places

Background Social media hashtags play a significant role in increasing the visibility of health information by making it easier for people to explore health-related content. Health promotion campaigns use campaign-specific hashtags to disseminate health-related messages, enabling individuals to access accurate and timely resources and updates. The study aims to discover patterns of connection between hashtags and identify the most influential hashtags used on Twitter in the American Heart Month campaigns. Method We collected a total of 73,288 tweets containing #AmericanHeartMonth between January 2019 and March 2023 and retrieved 18,143 original tweets, 42,930 retweets, 2,519 quotes, and 20,846 likes related to the past five campaigns. We adapted co-occurrence network analysis to explore the patterns of relationships between hashtags and association rules mining to assess the quality and strength of association between the co-occurred hashtags. Result While #AmericanHeartMonth, #OurHearts, and #HeartMonth play central roles in all hashtag co-occurrence networks, the results of association rules mining indicate a significant association of #OurHearts within the networks. The highest density of hashtags has been observed in the quoted tweets, introducing a new range of hashtags such as #GoRedForWomen, #WearRedDay, #HeartDisease, and #HeartHealth by Twitter users, indicating the positive correlation between co-occurring hashtags and users' engagement. The results of quality measurements of association rules (Lift > 1) indicate positive relationships between the co-occurred hashtags in the top 5 rules in all data subsets. Conclusion We employed co-occurrence network analysis and association rules mining as powerful techniques to identify influential hashtags that may have a central role in health-related discussions and drive engagement within the co-occurrence hashtag network. In conclusion, we recommend additional hashtag structures in conjunction with heart health-related topics to improve community building and the effectiveness of disseminating messages in future heart health promotion campaigns. The study contributes to knowledge and practice by offering a structured and data-driven approach and providing practical guidance for public health practitioners, professionals, and organisations to optimise content, targeting, and messaging to reach and engage a broader audience with health-related information.

The paper presents a fresh empirical approach for clarifying the impact of Jordan's most prevalent forms of ownership on the link between the “fair value (FV)” model share of assets and auditing costs. Using information gathered from 105 Jordanian financial listed companies spanning 2005 to 2018, ordinary least squares regression is applied in this paper. While financial institution ownership variables cause the opposite to be observed, family ownership decreases the link among the share of assets at FV and audit expenses. Family ownership results in decreased auditing costs paid only for “Level 1” assets; conversely, the extremely uncertain FV assets “Level 2 & 3” show the opposite. Financial institutional ownership demonstrates that auditing FV Level 1 leads to higher auditing costs. When relating FV Levels 2 and 3, the moderating effect of financial institutional ownership was significantly negative. No significant moderating effect of government ownership is confirmed. The inconclusive and limited empirical explanation of audit costs resulting from the FV model from a Western setting motivates our investigation. This study is considered as a unique study as it takes into account the most prevalent types of ownership in the Jordanian context in the FV studies reviewing auditees in Jordan. New evidence is generated by documenting audit characteristics of Jordan, a developing country, and its institutional environment and compliance with the FV model. The results are useful to regulators and policymakers in regulating the auditing profession and resolving FV audit-related conflicts and issues.

In response to our study, the commentary by Infanti et al. (2024) raised critical points regarding (i) the conceptualization and utility of the user-avatar bond in addressing gaming disorder (GD) risk, and (ii) the optimization of supervised machine learning techniques applied to assess GD risk. To advance the scientific dialogue and progress in these areas, the present paper aims to: (i) enhance the clarity and understanding of the concepts of the avatar, the user-avatar bond, and the digital phenotype concerning gaming disorder (GD) within the broader field of behavioral addictions, and (ii) comparatively assess how the user-avatar bond (UAB) may predict GD risk, by both removing data augmentation before the data split and by implementing alternative data imbalance treatment approaches in programming.

The purpose of this study is to examine the influences of external auditor firm type, auditor tenure, and external auditor changes on the quality of Saudi Arabian financial reports. In particular, this study examines the quality of financial reports of companies listed on the Saudi Stock Exchange using a widely accepted evaluation model modified by JonesThis study aims to determine whether Big Four and non-Big Four audit firms, auditor tenures of three or more years, and external auditor changes have any impact on the quality of financial reports of Saudi-listed companies. This study uses 175 firm-year observations of 35 companies listed on the Tadawul Saudi Stock Exchange between 2017 and 2021. Using discretionary accruals (DACC) as modified by Jones to measure the quality of financial reports, the findings illustrate that there is a significant negative relationship between Big Four audit firms and DACC. However, the study also shows a significant positive correlation between auditor tenure and DACC. The research revealed that there is no significant relationship between auditor change and DACC. These results have practical implications for policy development. According to the outcomes of this research, there are numerous ramifications for both companies and the government in Saudi Arabia in terms of enhancing the relationship between companies and audit firms and determining the most suitable auditor tenure to improve the quality of financial reports.

A comprehensive literature review and analysis of auditing and "fair value accounting (FVA)" growth in Jordan and the "Arab - Middle Eastern (ME)" region are presented in this paper. It determines fair value implementation criteria and their impact on auditing pricing and application status. This paper reviewed relevant academic literature extensively. We used PRISMA principles to formulate questions and use systematic and explicit methods to identify, select, and critically evaluate relevant papers. More than 155 top accounting journal papers from 2000 to 2023 are reviewed. Qualitative content analysis of FVA literature revealed two main themes. The first theme, institutional factors on FVA application decisions in the region, has three main topics: theoretical underpinning, local factors, and accounting system heritage. The second theme is FVA’s effects on auditing. The first theme found that institutional isomorphism drives FVA practices in Jordan, and the second theme shows that complex asset and liability estimates make FVA application difficult in Jordan. This review is the first to examine FVA and auditing. The identified subjects and subtopics’ theoretical underpinning and practical applicability are reviewed. The analysis concludes with research recommendations and limitations.

Gaming avatars can influence users’ attitudes and behaviors and manifest as the proteus effect. The present study examined proteus effect profiles among 571 gamers and their associations with disordered gaming and physical activity. Latent class analysis identified three profiles: non-influenced gamers, emotion-perception influenced gamers (highest proteus effect), and emotion-behavior influenced gamers (moderate proteus effect). The high proteus effect group exhibited significantly higher gaming disorder symptoms at baseline and 6 months compared to other profiles. Proteus effect profiles did not significantly differ in physical activity levels. However, higher disordered gaming and proteus effect predicted lower activity over time. The strong proteus effect group’s avatar immersion may increase gaming disorder risks. Minimal avatar influence for the non-influenced gamers appears protective. While proteus effect profiles do not directly relate to activity, amplified disordered gaming can reduce active lifestyles. Overall, findings demonstrate how avatars differentially affect gamers’ experiences and functioning through proteus-induced changes.

Background and aims Gaming disorder [GD] risk has been associated with the way gamers bond with their visual representation (i.e., avatar) in the game-world. More specifically, a gamer's relationship with their avatar has been shown to provide reliable mental health information about the user in their offline life, such as their current and prospective GD risk, if appropriately decoded. Methods To contribute to the paucity of knowledge in this area, 565 gamers ( M age = 29.3 years; SD =10.6) were assessed twice, six months apart, using the User-Avatar-Bond Scale (UABS) and the Gaming Disorder Test. A series of tuned and untuned artificial intelligence [AI] classifiers analysed concurrently and prospectively their responses. Results Findings showed that AI models learned to accurately and automatically identify GD risk cases, based on gamers' reported UABS score, age, and length of gaming involvement, both concurrently and longitudinally (i.e., six months later). Random forests outperformed all other AIs, while avatar immersion was shown to be the strongest training predictor. Conclusion Study outcomes demonstrated that the user-avatar bond can be translated into accurate, concurrent and future GD risk predictions using trained AI classifiers. Assessment, prevention, and practice implications are discussed in the light of these findings.