Invited Speakers

Assoc. Prof. Hongyan Lin

Xiamen University of Technology, China

Hongyan Lin is an Associate Professor at the School of Economics and Management, Xiamen University of Technology, China. Her research interests include e-commerce, digital platforms, gamification, consumer behavior, and shared mobility. Her recent research examines how digital platform design and gamification influence users’ psychological experiences and behavioral intentions.

Speech Title: From Digital Engagement to Business Value: How Gamification Supports User Retention in Shared Mobility Platforms

Abstract: Digital mobility platforms increasingly use gamification to encourage user participation and continued service use. However, different gamification approaches may not contribute equally to user retention, and the psychological processes underlying their effects remain unclear. Drawing on Self-Determination Theory, this study examines how achievement-based, immersion-based, and social-based gamification are associated with users’ continued use intention through the satisfaction of autonomy, competence, and relatedness needs. Survey data were collected from 389 users of a major bike-sharing platform in China and analyzed using partial least squares structural equation modeling. The results reveal distinct motivational pathways. Achievement-based gamification is positively associated with all three psychological needs, while social-based gamification is positively associated with competence and relatedness. In contrast, the relationships between immersion-based gamification and the three needs are not statistically significant. Autonomy, competence, and relatedness are all positively related to continued use intention, with autonomy showing the strongest relationship. The findings indicate that digital engagement creates retention-related value when gamification design supports users’ psychological experiences rather than merely adding interactive features. The study offers practical implications for the design and management of gamified digital mobility services.

Assoc. Prof. Bambang Leo Handoko

Bina Nusantara University, Indonesia

An Associate Professor and accounting practitioner specializing in Auditing, with advanced expertise in Forensic Accounting, Fraud Examination, and Computer-Assisted Audit Techniques (CAATs). Drawing on extensive experience as a public accounting firm auditor, a corporate internal auditor, and an auditor for the security of national vital assets (PAM OBVIT) under the Indonesian National Police Headquarters, he brings a unique blend of practical insight and technological proficiency to the field of auditing. As an expert in financial auditing, cryptocurrency, financial technology, capital markets, e-business, and the integration of technology into audit practices, he utilizes tools such as CAATs to enhance audit efficiency and accuracy. His skills in computer forensics enable him to investigate complex digital financial systems and effectively detect fraud.

He has published extensively in reputable international journals and high-impact conference proceedings, garnering significant citations and recognition from researchers worldwide. His work has also secured various research grants from both institutional and government bodies. Currently, he serves as the Subject Content Coordinator for Auditing within the Department of Accounting at the School of Accounting, Bina Nusantara University, Indonesia. Beyond his academic and research contributions, he actively serves on the technical committees of various reputable journals and conferences, while championing technological advancements in accounting and auditing. His innovative approach bridges traditional audit practices with cutting-edge digital solutions.

Speech Title: TAM 3 Model for Digital Governance Adoption in The Financial Audit Profession

Abstract: The increasing digitalization of the auditing profession has highlighted the importance of digital governance systems in supporting audit quality and organizational accountability. This research investigates the determinants of digital governance acceptance among financial auditors through an extended TAM3 framework. Audit quality enhancement and cybersecurity assurance are incorporated as determinants of perceived usefulness, while computer self-efficacy and perception of external control are examined as antecedents of perceived ease of use. The empirical analysis was based on survey data gathered from 216 auditors working in public accounting firms, with the proposed research model evaluated through PLS-SEM. The results indicate that audit quality enhancement, cybersecurity assurance, computer self-efficacy, perceived ease of use, and perceived usefulness significantly influence digital governance adoption. However, perception of external control and the direct effect of perceived ease of use on digital governance intention were not significant. Cybersecurity assurance was identified as the strongest predictor of perceived usefulness. The findings extend TAM 3 by integrating audit-specific determinants and provide practical insights for enhancing digital governance implementation in public accounting firms.