Funding for this research was provided by:
Queensland University of Technology
Article History
Accepted: 12 June 2025
First Online: 14 July 2025
Declarations
:
: The authors have no competing interests to declare that are relevant to the content of this article.
: All three authors have agreed to the content of this manuscript and have explicitly consented to submit it for publication in “Electronic Commerce Research”. Additionally, each author has obtained the necessary consent from the responsible authorities at their respective universities—namely, the School of Accountancy at Queensland University of Technology– where the work was conducted.