Cross-Cultural Evaluation of the Mediation of Attitudes in Relationship of Cultural Values and Behavioral Reactions toward Web Based Advertising

The current study examines the associations between the individual’s cultural values about web-based advertising (IWA), attitudes toward web-based advertising (AWA) and individual’s behavioral reactions (BR) in three dissimilar cultures Pakistan, Malaysia and the United States of America. The study is based on the five individual cultural values to evaluate the understanding of the cultural perception of the web-based advertising users towards individual’s attitudes toward web-based advertising (AWA). This addresses the research gap that how individual’s values-driven attitudes towards web-based advertising influence the individual’s behavioral reactions (BR). The study uses the Hofstede cultural dimensions to delineate the cultural variability between three national cultures which also provides ecological assumption based contextual interpretation to the web-based advertising effectiveness. The findings demonstrated that the four individual cultural values are important forecasters of attitudes toward web-based advertising (AWA) and Behavioral Reactions (BR). However, the misrepresentation of value in web-based advertisements was negatively evaluated by the users. The findings pointedly provide evidence that individual cultural values are a noteworthy forecaster of the web-based ad browsing and rate of recurrence of web-based spending. The study provides theoretical and practical implications to consider individuals values and persuasive knowledge in web-based advertisements instead of focusing on repeated exposure to the obtain favorable behavioral reactions (BR).


Introduction
The web-based spending gradually develops as a cohesive instrument for promotion and advertising, the efficacy of web-based advertising remains a critical and questionable matter amongst the researcher. A number of recent studies (Goldfarb & Tucker, 2011), have observed the phenomena of the web-based advertising and recommended that the individual's attitudes toward the web-based advertisements (AWA) consider equally the significant measure for the web-based advertising efficacy. Previous studies on the web based advertising evident to explain the diverse factors like culture but remains minimal to explicit its link with the different national culture as it varies (Fam, Waller, Cyril de Run, & He, 2013;Westjohn, Singh, & Magnusson, 2012). Though, the emphases of utmost research have been on the analyzing the single nation at once and absence of the cultural context by considering the Hofstede cultural dimensions (Zhang & Gelb, 1996). Slight is identified about the web-based advertising in the developing countries like Pakistan and emerging economies such as Malaysia.
The national culture and the advertising are essentially associated with one another. The cultural impact on the individuals' cultural values and attitudes toward advertising have been well recognized in the advertising body of knowledge (Teng, Ye, Yu, & Wu, 2014). However, yet, scholars have alleged dissimilar or even contradictory views of the web-based advertising in the international scope. The Internet has consequently considered as the global viewpoints based on their cultural values and attitudes toward web-based advertising (AWA) dissimilar than those established in conventional media backgrounds. For instance, many scholars have a view that the new media based on the internet bring contests to the conventional patterns of the media outlets, and indeed even supersede them (Bolatito, 2012).
Consequently, innovative cultural value issues are recognized and further advance the model. Additionally, individuals' behavioral reactions integrated to the web-based advertising backgrounds are involved in the offered model as well. The three selected nations in the current research signify dissimilar cultural alignments. The United States. is an extremely advanced nation and a distinctive western nation that underlines individuality, masculinity, and a straight communication style (Truong, McColl, & Descubes, 2009;Y. Zhou, Thøgersen, Ruan, & Huang, 2013). Whereas, Malaysia, signifies emerging nation that has been experiencing the commercial and socio-cultural transitions. Thus, it remains an interesting question for marketers whether standardization or localized tactics need to use in different contexts to improve advertising effectiveness. Besides, another reason to do more research lies with the worldwide internet access which is also not similar in all countries and assumedly differs impact of the web-based advertising. The cultural dissimilarities are related to the web-based advertising as to conventional advertising (L. Zhou, Poon, & Wang, 2015). Therefore, it is crucial to study individual's cultural values about web based advertising (IWA), and attitudes toward web-based advertising (AWA) and their web-based behavioral reactions (BR) in a cross-cultural background.
The current investigation suggests a design of the web-based advertising grounded on the conventional advertising theoretical model. Nevertheless, because of the exclusive attributions of the internet, individuals may establish the specific behavior. Pakistan and Malaysia hold some similar values such as collectivistic characteristic, however, many other dimensions are evident of the considerable differences among two nations (Brewer & Venaik, 2011;De Mooij & Hofstede, 2010). These assumed dissimilarities in key cultural orientations permit a contrast of the web-based advertising amongst the three nations. Additionally, in contrast with the slightly established web based business in the western advanced marketplaces like the United States the web-based advertising in Pakistan and Malaysia is still in its beginning stage (Minkov & Hofstede, 2012).
By doing so, this study offers a theoretical foundation for future studies to replicate the model in other understudied contexts. Further, it also contributes the consumer behavior theories such as planned behavior and elaboration likelihood model (ELM) to consider ecological approach instead of relying on the other outdated notions such as subjective norms. In this way, the study also provides empirical evidence that ecological approach is applicable to explain the variability of the individuals cultural values influences on web-based consumers attitude and behavior. Further, as in ELM (elaboration likelihood model) attitude formation has central role (Lazard & Atkinson, 2015). The assumptions of this study on the effect of the web-based advertisements on attitude examined that which category of persuasive knowledge (refer to the dimensions of web-based advertisements) is operative among three nations. Similarly, the study advances the (TPB) propositions as it examines the mediating inferences of its antecedents in context of web-based advertising. This is in line with the recommendations made by Ajzen (2015) and Sniehotta, Presseau, and Araújo-Soares (2014) to consider further inference of the constructs of the (TPB) model. Therefore, outcomes from the present study can offer a novel approach to the developing nature of the web-based advertising. Practically, still, only narrow information has been accessible for advertisers to advance advertising tactic in the evolving and developing markets, especially the Asian countries such as Pakistan (Brewer & Venaik, 2014).
Moreover, it offers the culture experts to compare the behavioral and cultural values patterns of the different nations. This research offers valued visions into individuals' observations and the attitudes toward web-based advertising (AWA) in the presented nations. By this way, it may improve advertising experts' information of the web-based advertising viewers, and therefore benefit businesses and institutions implement the web-based advertising more efficiently and at the same time it allows the cultural information about the different nation's patterns of the behavior in a practical form that they may analyze the impacts of the culture in an apprehend manner. Scholars such as House, House, Quigley, and de Luque (2010) have also proposed the consideration of the other cultural frameworks like GLOBE model to examine the advertising effects. In this regard, this study has limitations and explains the web-based advertisements effects in context of Hofstede model.

Literature Review Theoretical Background and Concepts
Cultural Values and Attitudes toward Web-based Advertising Individuals' cultural values and attitudes toward web-based advertising are significant signs of advertising efficiency (Evans, 2009). Currently, there exist two distinctive interpretations about the association between Individual's cultural values about web based advertising (IWA), attitudes toward web-based advertising (AWA). According to the one approach, the two concepts are similar and identical, both theoretically and operationally (Evans, 2009), while the another assumes that there are central differences between (IWA) and (AWA) (Ajzen, 2011;Ajzen & Fishbein, 2004). Particularly, cultural values are definite declarations explaining the characteristics or outcomes of the things as suggested by (McSweeney, 2002). Whereas, attitudes, oppositely, are cumulative assessments of the things. Originating from cultural values, attitudes function at diverse stages of the rational construct. Likewise, ones cultural values about web-based advertising are predictors of the (AWA) (Ajzen & Fishbein, 2005).
In the current study, we consider the second viewpoint to build model and direction of the research. Cultural values about web-based advertising are expressive proclamations about the characteristics of web-based advertising (e.g., web-based advertising is pleasurable) (Wang & Sun, 2010). Additionally, this is also in line with Okazaki, Mueller, and Taylor (2010) suggestion to measure the attitudes toward web-based advertising (AWA), to explain that which characteristic of the web-based advertising reinforce the positive attitude of the individuals.
Frequently, investigators have debated that (AWA) have both perceptive and emotional predictors. Cultural value about advertising, because of the advantage that individuals originate from advertising, principally assists as a rational forecaster of attitude. Furthermore, person's cultural value shows an additional significant part in making attitude when the individual is involved in principal processing such as deliberate and considerate, advertising material than in outlying processing such as low participation, less considerate, and more emotive. Earlier scholarships have confirmed that person's cultural value about the advertising construct is diverse and has many dimensions (Hofstede & Bond, 1988). For example, researchers (Andrews, 1989), recognized two dimensions' fundamental individuals' cultural values: economic and societal. Afterward, (Pollay & Mittal, 1993) elaborated the seven dimensions underlying the individuals' cultural values and categorized those dimensions into the two major clusters. The first cluster, categorized as an individual user, covers of aspects comprising trademark info, societal aspect desire, and entertainment.
The second cluster, categorized in terms of the societal influence, includes value corruption, falseness/no intellect, noble for the economy, and materialism. Amongst these features, information about the product defines advertising's part as a significant information source. Societal role and appearance refer the cultural value that advertising impacts public's life and the creation of societal position and image. Hedonic/pleasure mentions to the interpretation that advertising can be entertaining, enjoyable and amusing. Decent for the economy refers the viewpoint that advertising improves the individuals' adaptability of the new things and technologies, nurtures full engagement, endorses vigorous struggle between manufacturers, and increases the usual standard of lifestyles. Nevertheless, its advantages for the individuals and the entire culture, advertising is frequently complained about endorsing materialism, mortifying cultural values, and deceiving viewers (Moon & Chan, 2005). Mainly, advertising is considered one of the reasons of disseminating infinite products with sometimes deceptive information and disturbing individuals with lucrative apprehensions at the cost of collective, political, logical, and national consciences. As a carter of national and cultural values, advertising can dispute or even compromise the standards and values of the culture.

Individual Behavioral Reactions
The previous study has also maintained that attitude of the individuals toward advertising affects individuals' behavioral reactions (BR) toward advertising and eventually their buying conduct (Shrum & Liu, 2012). Mehta (2000), for instance, establish that persons with an extra promising attitude toward promotion were additional expected to remember the product and be convinced by the advertising. Some studies also revealed that attitudes toward advertising can have an impact on the individual's by motivating them for getting more information, and these sort of effect is most noticeable in the web-based advertising backgrounds (Alicke, Loschiavo, & Buckingham, 2000). Furthermore, investigators such as (Khang, Ki, & Ye, 2012) established that perception and assessment of the individuals get effects from the web-based advertising. Specifically, a positive and promising attitude is linked to further optimistic advertising assessments like being educational, amusing, and suitable, and therefore, subsequent in additional advertisement recall and advanced purchasing attention.
In the current research, two consequences were measured, ad-browsing and stated web based spending rate of recurrence (Goldfarb & Tucker, 2011). These variables have been extensively applied in the studies of the advertising as an instrument to gauge the advertising efficacy and thus, in the current framework it is examined on the internet the web-based background (Imran, 2015). For instance, many studies in the previous studies revealed that a negative (AWA) related to feeble behavioral outcomes such as buying. It is also found that an optimistic (AWA) is expected to be added and in consequences more frequent web based buying behavior and higher the web based spending. The advertising surfing or browsing through such as a number of times an advertisement is browsed after can be an essential way of measuring the strength of the advertising. Weighed against another used strategy commonly, advertising impression such as. the amount of exposure an individual gets exposed to the advertisement. The exposure of the advertising results in the browsing of the online advertising. The advertising exposure frequency possibly an indicator for measuring the interest of the web users. Advertisement browsing has been trusted as an essential signal of individuals' behavioral replies toward web-based advertising (Kim, Hayes, Avant, & Reid, 2014).
In a research Sweeney (2013), found that advertising browsing was a substantial predictor to promote recall among Internet surfers. Additionally, it is included advertising browsing as the key of the web-based advertising manners. In a recent study (L. Zhou et al., 2015), noted that the persons who browse have better chance to have a positive attitude towards the web-based advertising. Therefore, we consider advertisement browsing among the behavioral benefits of web-based advertising. Above, the records from the literature recommend that values about web based advertising have the impact on individuals' (AWA), which affects individuals' behavioral replies to web-based advertising.

Hofstede Cultural Dimensions, Cultural Values, and Attitudes toward Web-based Advertising
The cross-cultural grounded investigation can improve understanding about the web-based advertising. However, by nature, the advertising has social and cultural implications at the same time. Individuals' values and behavior towards advertising are undoubtedly affected by their predispositions learned by national culture (Okazaki & Mueller, 2007). Consequently, it is substantial to clarify the problem in a cross-national framework to extend our point of view upon this new form of advertising. Conceptually, one's frame of mind, action and life structure tie up into the five social measurements. Hofstede (2003) described the power distance dimension as the categorization of the societies in terms appreciation to the amount of hierarchical power sharing in a society. Uncertainty avoidance clarifies the amount to which people are tolerant of uncertainties. The masculinity/femininity measurements recognize the gender meanings in a nation. The long-term against the short-term alignment reports the dissimilarities in the cultural values and features. Ideas connected with long-term alignment are determination and thrift; values associated with short-term orientation are admiration for custom, rewarding social responsibilities, and shielding individual's face. Set together with Pakistan and Malaysia are measured low on the individualism scale, higher on the power distance, and low on the scale of the masculinity. Unlike the Pakistani culture, the United States and Malaysian nations are slight more intended towards the long-term orientation. The all three nations considered in the study are dissimilar on the circumstances of doubt prevention (Okazaki et al., 2010).
Therefore, the dissimilarities on the national culture scale may impact on (IWA) and (BR). For instance, greater power distance might propose that folks are better to encourage in the advertising communication strategies. Uncertainty avoidance is also possibly related to individual's vigilant behavior towards adopting innovative things. The long-term/shortterm orientation affects individual's frame of the mind toward intake or the spending. Rationally, the public in the United States may develop additional behavior to inclined towards the innovative and novel things in their lifestyles than the Pakistanis do. Whereas, Pakistanis individuals might develop additional thrifty and careful behavior toward web based buying than Individuals in the United States do.
Hofstede dimensions based on the contrast of the cultural values held by the several nations enable to reflect their divergence with one another. The individuals from the United states are supposed to a very liberal society, based on the individualistic culture, having adaptability with towards the innovative ideas. Whereas, in comparison to Pakistan, reflects inflexibility in their behavioral reactions as guided by the value system developed under the shadows of the traditions. For instance, having collectivistic attributes in the society, individuals are much committed to each other besides, with strong family connections.
Reasonably, this attribute makes the uncertainty avoidance feature more privileged in the country such as Pakistan. On the other hand, Malaysians as a prospective nation grasped the attributes of the moderate cluster in comparison with Pakistan. Furthermore, they have some matching cultural and traditional ties with the Pakistan as the component of the same Asian cluster (Minkov & Hofstede, 2012). It is an interesting relationship to bring together in the current work on one side diversity and adopting latest trends as the feature of United States individuals, on another hand, in Pakistani society where individuals believe on the prior concepts. Finally, with the Malaysian cluster where development has changed the mindsets of the individuals in terms of adaptability.

Hypotheses Development
This scholarly research exam a suggested diverse style of (AWA) in a multicultural background. The following figure reveals the theoretical design root the research investigation.
The recommended model theorizes that cultural value features that how individuals observe the web-based advertising attribute such as the info, entertaining effect (AWA), which influences persons' behavioral replies. Culture applies an extensive and profound effect on the individuals cultural values, behavioral outcomes and (AWA). Cultural context is enclosed in the proposed hypothetical model. It is postulated in the current model that cultural value influences (IWA), (AWA), and the individual's reactions(BR) which will supplement the attitude measuring assumptions of the theories such as planned behavior and elaboration likelihood model (ELM).

Figure 1 Conceptual Proposed Model
The current study is intended to examine the associations between the individual's cul-tural values about web based advertising (IWA), attitudes toward web-based advertising (AWA) and individual's behavioral reactions (BR) in dissimilar cultures by considering three nations Pakistan, Malaysia and United States of United States. The study rationalizes the cultural dissimilarities of the three nations based on the Hofstede five cultural dimensions to evaluate the understanding of the cultural perception of the web-based advertising users towards individual's cultural values about web based advertising (IWA) in its association with attitudes toward web-based advertising (AWA) and individual's behavioral reactions (BR). The Hofstede cultural dimensions ensure to capture the cultural variability in the phenomena of the web-based advertising (De Mooij & Hofstede, 2010). As deliberated above, earlier research implies individuals' values about web-based advertising are constructively related with the (AWA). An optimistic (AWA) additional has an upright impact on behavioral reactions (BR). Despite, the fact that the persuasive knowledge in form of the advertising message has been intensively explained in the literature in context of the conventional advertising studies (Oh & Sundar, 2015;Petty & Cacioppo, 1986) But it is not clear that formation of the attitude towards web-based advertisements are also functioned in a similar way as explained in elaboration likelihood model (ELM). As scholars within (ELM) context studied this phenomena that advertisements as the form of persuasive knowledge are very much capable of forming positive attitude (Yilmaz, Eser Telci, Bodur, & Iscioglu, 2011). In context of web-based advertising little research has been persuaded in past. Thus, this study draws assumption on (ELM) notion that persuasive material in the web-based advertising would positively functioned to form the attitude towards the web-based advertising. This assumption also supports the idea of challenging the involvements of other antecedents of the behavioral outcomes which are not presented in the (TPB). Accordingly, the next hypothesis is suggested: Regardless, of the persuasive nature of the web-based advertisements it is understudied phenomena that to which extent different persuasive contents in the web-based advertisements would positively regulate the attitude towards the web-based advertisements (Yilmaz et al., 2011). Additionally, consideration of three nation data in this study is anticipated to provide further theoretic insight that which projecting persuasive content (dimensions are reflection of different persuasive messages) in web-based advertisement is more effective tool for attitude change across three culturally different nations. For that reason, the study has used five different dimensions among these four are widely in practice of the web-based advertisers. The value corruption is added to measure further differences in the collectivistic, moderate and individualistic societies as past literature suggested it as the unnoticed risk to the advertisements effectivity. However, the dimensions of the perceived informative value and perceived entertainment aspect in web-based advertising are well-established links and would assumedly have a positive influence on AWA (Ogutu, Ogutu, & Njanja, 2014). This is also aligned with the uses and gratification notion that users may have a positive inclination towards information related contents (Zia, Raza, & Ifthikar, 2017). Therefore, study presents the following hypotheses; Further, the perceived credibility is the addition of the current study in this context as it remains understudied in past in an empirical study. Hence, it remains very crucial issues as (Cheung & To, 2017) also suggested in a recent study to consider trust and credulity of the web-based advertisements. Specifically, consideration of credibility in an Asian context such as Pakistan where web-based commerce is an emerging market place is more imperative, Therefore, it would be informative for the marketers that how much importance is given to this aspect by the three nations samples. Likewise, the credibility is well-known positive aspect of any advertisement, however, it needs to be validated empirically, Therefore, study presents the following hypothesis; While consistent with the arguments provided in past studies on (ELM) that the argument framing in shape of the persuasive messages may have positive effects of the web-based advertisements. For example, Lazard and Atkinson (2015) recommended that studies may consider different kinds framed arguments to understand the uncovers the factors involved in attitude formation. Thus, this study has highlighted the understudied studied factor of the perceived economic benefit which is usually important argument framing in the webbased advertisements. This would directly reveal the influence of persuasive knowledge in form of the perceived economic benefit of the product on the attitude change. The argument of the perceived economic benefit in the web-based advertisement may have positive influence on the attitude as economic benefits of the product may improve the involvement of the individuals and it is hypothesized that: The crucial aspect is regarding the apparent societal value based gauge of the individual. This is related to the perception of the consumer which may directly get an effect from the advertised features. The perceived value corruption that how web-based advertising is delineating the social values would have a direct relationship with the attitude towards web-based advertising (AWA). As Valaei, Rezaei, Ismail, and Oh (2016) also indicated that consideration of such cultural aspects which presumably serve as the indicators of the favorable or unfavorable effects on the individuals' attitude towards web-based advertising (AWA). Thus, it is expected that; Although there is some criticism made by (Jones, 2007) that clickthrough rates have plummeted. Similarly, Drèze and Hussherr (2003) argued that advertisers should rely more on traditional brand equity measures such as brand awareness and advertising recall instead of web-based advertising. Therefore, this study is not only relying on the ad-browsing alone and measuring the web based spending behavior as a separate dimension in the study. This is to provide more insight that enables to contrast these two important aspects of web based behaviors of the individuals, As the Goodrich and De Mooij (2014) also indicated that the behavior is an expression of the individual's attitude grounded in their values and directs the web based behavioral expression. Hence, without measuring and simply opposing any type of individuals web based behavioral expression may result in less explanation of the whole phenomena. Further, Ajzen (2011) also highlighted that the information seeking attitude may drive favorable behavior. This information seeking attitude is also a crucial aspect in the web-based advertising directly address the attitude which further lead to the actual spending behavior relies on the ad-browsing behavior. Therefore, the study also intended to measure the ad-browsing behaviors and it is hypothesized that: H 2 : The more positive (AWA), the stronger influence on the ad browse behavior reaction (BR) among all three nations.
Previous studies Moon and Chan (2005); Polegato and Bjerke (2009) suggested that cultural dissimilarities held in individuals' cultural values, attitudes, and behaviors. Though, because of the inadequate investigation on comparing web-based advertising amongst the United States, Pakistan and Malaysia, it is early to forecast how the cultural dimensions affect those constructs. The study design enables to understand that the phenomena of the cultural values (IWA) and (AWA) and individual's reactions (BR) diverge transversely amongst the United States, Malaysian and Pakistanis cultures. Further, as Mazaheri, Richard, Laroche, and Ueltschy (2014) argued that the individuals' values are learned from the certain ecological factor such as culture and reflects the way individuals live. Certainly, these individuals' values guide an attitude which individuals hold to express their behavior (Ailon, 2008). Scholars such as Valaei et al. (2016) also noted that individuals hold their cultural learned values in form of the attitude and expressed through their behavior. Therefore, the study also assumed that favorable attitude may result in favorable behavior in case of the web-based spending and hypothesize that: H 3 : The more positive (AWA), the stronger one will be web based spending behavior (BR) among all three nations with different intensity.
The connection between the web-based advertising, attitude and behavioral reactions to web-based advertising is dynamic in nature. Yet, less direct research has been followed towards clarification of the mediating role of attitude towards the web-based advertising that is how web-based advertising effects on the behavioral reactions are reliant on on the change in attitude. Though researchers (see for review Raza, Bakar, and Mohamad (2018) ;Boerman, Reijmersdal, and Neijens (2012)) have recognized its central role in the conventional studies conducted in the advertising literature. Further, within the framework of the (TPB) this remains unaddressed that how web-based advertising effects whether mediated by respondent's attitude towards web-based advertisements. This web-based advertising effect prompts in case of constructive attitude and results positive behavioral reactions. This article aims to offer understanding of the attitude towards the web-based advertising (an antecedent in Ajzen's TPB) can work as the mediating factor in regulating the effects of web-based advertising. In this way this study proposed some new proposition within (TPB) in context of online advertisements and redefined the influences on the behavioral reactions.
On the other hand, this theoretical exploration is anticipated that this will lead towards an explanation of the web-based attitude with interesting empirical evidence across three nations. Behavior and values toward advertising have been reviewed in the international adjustments. For instance, thoroughly compared individuals' (AWA) in selected three nations are different in terms of their different cultural context. In the available review, it is revealed that Pakistanis individuals exhibited less beneficial behavior toward advertising than do United States individuals. Some studies revealed that Malaysian individuals hold comparatively better attitude towards the web using. Malaysian individuals persuaded by the advertising due to the features of advertisement like interest, gratifying and compelling an interactive part (De Mooij & Hofstede, 2010). By considering the comparison between three countries possibly advance the knowledge about the online advertising practices. This is also aligned with Taneja and Webster (2015) suggestion to compare global audiences to understand the influences of the cultural patterns. Thus, it is expected that favorable attitude (AWA) may mediate the relation between individual values (IWA) and behavior reactions (BR), however, intensity may differ among three nations and hypothesize that H 4 : The (AWA) positively mediates behavioral reactions toward Web Based Advertising (BR) among all three nations.

Method
A survey of the 387 students 129 from each country has been conducted to evaluate the influence of the individual's cultural values on the (AWA) and the web-based (BR). The selection of the sample is derived from the university student population from the three countries by using the purposive sampling as the previous studies on the cross-national sphere used the same population. The rationality to consider the student sample is a requirement of the current study to consider the homogeneous nature of the sample which can be derived from the student's sample as suggested in the literature. For instance, Orth, Koenig, and Firbasova (2007) also recommended considering student samples in cross-national studies which may demonstrate the matched attributes and helps to provide the comparable findings. Additionally, the purposive sampling techniques were adopted to ensure the selection of those students which had experienced the online buying. The selection of actual online consumers among the students provides justification to measure the same perception of the relationships between cultural values, attitude, and behavior as compared to consumers. The sample size is measured by using the Morgan table Krejcie and Morgan (1970) which suggested that 387 sample is an appropriate number for the selected population (N=65000) of three universities across three nations (Kim et al., 2014). The sample demographics characteristics were also measured including age (1= 18-25, 2=25-30 and 3 =30-40; 45.9% aged 18-25, 27.8% aged 25-30), gender (1= male, 2= female; 59.7 % male), marital status (1= married, 2= single; 86.3 % single).

Instrumentation Individual's Cultural Values about Web Based Advertising (IWA)
To measure the individual's cultural values (IWA), a 33-item measure was taken from the earlier work of the Pollay and Mittal (1993), the instrument is widely used in the advertising related studies and contained of items drawn from diverse extents of (IWA) such as information, materialistic, annoying, decent hedonic entertaining, credibility, persuasive, and misrepresent value and were based on a 7-point Likert scale stretching from 1 'strongly disagree' to 7 'strongly agree'. A sample of the item asked the respondents was 'The webbased advertising provides me valuable information'. The reliability analysis showed the value of the Cronbach's α=.83 for the Pakistanis participants, α=.73 for the United States participants, and α =.71 for the Malaysian participants.

Attitudes toward Web-based Advertising (AWA)
To measure the (AWA) 8 items developed by Weber, Blais, and Betz (2002), were used on a 7-point Likert scale. A sample of the item asked the respondents was 'In general, I consider web-based advertising a good thing'. The reliability analysis showed the value of the Cronbach's α =.79 for the Pakistanis participant's response, α =.88 for the United States participant's response, and from α =.89 for the Malaysian participant's response. The eight items assisted as the key to amount the (AWA) as selected due to its perspective of attitude towards the risk.

Consumer Behavioral Reactions (BR)
To measure the behavioral reactions (BR) study considers two dimensions and operationalized as the assortment of ad browsing and spending behavior. For this purpose, 4 item-scale was adopted from the work of the Pakpour et al. (2011), to measure the Ad browsing and spending. A sample of the item asked the respondents was 'Would you like to buy products from the web-based shopping outlets'. The reliability analysis showed the value of the Cronbach's α =.72 for the Pakistanis participant's response, α=.75 for the United States. participant's response, and from α =.69 for the Malaysian participant's response.

Data Analysis
The descriptive analysis was conducted to analyses the data normality and it was indicated that all variables were normally distributed. The Table 2. shows the Mean and standard deviation of all three variables (IWA), (AWA) and (BR), separately for the all three nations data. The bivariate correlation analysis indicated that AWA, IWA, and BR are significantly associated with each other in all three nations data. The Table 3. shows the correlation between all three variables (IWA), (AWA) and (BR), separately for the all three nations data and significant.

Exploratory Factor Analysis (EFA)
After the descriptive analysis, detailed exploratory factor analysis was conducted on a fragmented data from the main data to evaluate the sample adequacy as recommended by (Van Prooijen & Van Der Kloot, 2001). Onwards the Principal component factor analysis with oblique rotation was performed to analyze the causal pattern of selected 33 items gauging (IWA) on SPSS 21 which revealed the KMO as .788, and Bartlett's Test of Sphericity was significant. The factor analysis of the (AWA) also indicated KMO =.823 and the (BR) variable also revealed acceptable KMO =.732, both constructs revealed significant Bartlett's Test of Sphericity. Therefore, it clearly indicated the sample adequacy and analysis was advanced with the core data of the study for the next step of CFA for model confirmation.

Confirmatory Factor Analysis
A confirmatory factor analysis was used to observe the goodness-of-fit of the proposed model for the individual's cultural value. The analysis was run on the AMOS version 20.0 to conduct the SEM analysis. The structural equation modeling on AMOS provides mixed approach fit indices such as the Chi-square, comparative fit index (CFI), the standardized root means square residual (SRMR), the root means square error of approximation (RM-SEA), the goodness-of-fit index (GFI), and the incremental fit index (IFI). This provides more validated results and SEM on AMOS is also recommended by Hair Jr, Babin, and Krey (2017) for the validation of the model. Likewise, another confirmatory factor analysis was run to test common method variance and revealed the satisfactory values of indices based on the common latent factors when factors were loaded on a common factor. Further, it is also evident in the literature that single fit index is not suitable to rely on for the model fit (Hair, Black, Babin, & Anderson, 2010). Perhaps, by utilizing mixt fit indices may provide strong evidence of the data consistency by cross scrutiny on the several indices. The all three models found within the typical standard limits of the model appropriateness (see Table 4). Therefore, these outcomes revealed appropriateness of all three measurement models of the (IWA), (AWA) and (BR) among all participants of the three countries (see Table 3). Furthermore, additional analysis of the factor loadings confirmed the discriminant and convergent validity (for details see Table 5). Further, two structural models were run on the AMOS for the data of obtained from the three nations Pakistanis, United States, and Malaysian participants. The model 1, presented in figure 2, measures the two dimensions of the (BR), ad-browsing, and webbased spending alongside with five dimensions of the (IWA) (see Table 6). The sample size for the model 1 was 387. Whereas, the model 2 was used to tap the mediation of (IWA) between (AWA) and (BR) path. Further, the multigroup analysis approach was used for the Model 2 to evaluate the differences of the mediation intensity in three nation sample with total the sample of 387, however, each group was separately treated with a sample of 110 to evaluate results accessible see Table 5 indicated that the structural model demonstrated acceptable fitness.

Hypothesis Testing
The standardized regression coefficients of the both models are accessible see Tables 7. The results demonstrated all the 5 (IWA) aspects were statistically substantial forecasters of (AWA). Value deception of the (IWA) adversely predisposed (AWA), whereas, the further analysis of 387 sample demonstrated that all other 4 (IWA) aspects completely forecasted the (AWA). To evaluate the differences in these 5 aspects dimensions we used multi-group analysis approach on AMOS as suggested by Schumacker (2017). The result showed significant differences of the three nations effects on the (IWA) and link similarly on the link of (IWA) with ad-browsing and web-spending. The difference was also reconfirmed by using the chi-square-difference analysis on unconstraint and constraint paths. The direct effect of the information dimension on (IWA) for the n=110 Pakistan was (β = .14), United States participants (β = .37), and for Malaysian similar sample size was (β = .23). Similarly, for the entertainment dimension (IWA) for the n=129 Pakistan was (β = .52), United States participants (β= .07), and for Malaysian similar sample size was (β = .29). While for the credibility effect on (IWA) for the Pakistan was (β = .39), United States participants (β = .17), and for Malaysian similar sample size was (β = .45). While, for the economic benefits dimension on (IWA) for the Pakistan was (β = .11), United States participants (β = .47), and for Malaysian similar sample size was (β = .20). While for the value deception effects on (IWA) for the Pakistan was (β = -.71), United States participants (β = -.26), and for Malaysian similar sample size was (β = -.29). While, for the (IWA) effect on ad-browsing for the Pakistan was (β = .66), United States participants (β = .49), and for Malaysian similar sample size was (β = .28). Finally, for the (IWA) on ad-spending for the Pakistan was (β = .04), United States participants (β = .27), and for Malaysian similar sample size was (β = .06) and all were significant (also see Table 8). The overall effect of 387 sample collectively is reported in Table 7 which suggested that the H 1 and H 1 (a,b,c,d,e), were accepted. Among the dimensions, the credibility dimension of the (IWA) was the strongest predictor. Furthermore, the results indicated that (AWA) was statistically important forecaster of the both web based ad browsing and rate of recurrence of the web-based spending. Therefore, H 2 and H 3 were maintained and accepted. The analysis was proceeded to find the (AWA) mediation in the association of the (IWA) and (BR). Table 8 Multi-group models Chi-square Differences in Pak, U.S and MAL Multi-group of differences of 3-models (n=129 each) x 2 differecne df-difference p-value Multi-group 5-dimensions effect on IWA differences 6.75 1 0.001 Multi-group differences IWA-ad-browsing 4.78 4 0.039 Multi-group differences IWA-ad-spending 7.8 2 0.001 Similarly, we ran a multi-group analysis on AMOS to test the mediation hypothesis and differences of the mediation in all three nations with the bootstrapping procedure as suggested by (Hayes & Preacher, 2014). This paradigm helped this study to test the assumption that the Pakistanis, the United States and Malaysian sample have differences in (IWA) mediation in the relationship of (AWA) and (BR) and it is also a suggested procedure (Schumacker, 2017;Hair Jr et al., 2017).
For this reason, we ran three grouping (IWA) mediation models for three groups of total samples 387 (each group sample size= 129), and each group represents the different nation. The results in table 9 revealed that (IWA) partially mediates the (AWA) and (BR) link significantly as the direct link also remains significant by adding (IWA) in the path. Further, the it extracted variance of 54% with confidence interval of 95%. Therefore, it has verified the H4 as (IWA) mediates with among all three nations with different intensity. .28*(s) .36*(s) Partial Mediation IWA→AWA→BR (MAL) .13*(s) .62**(s) Partial Mediation *Significant at =p<0.001 **significant at =p<0.05

Conclusion
The recent study contributes to the literature by recognizing the four most shared (IWA) features transversely the United States, Pakistanis, and Malaysian participants. The conclusion of the analysis suggested that all aspects were noteworthy forecasters of the (AWA) and consistent with other research done in the past (Cheung & To, 2017). Amongst these factors, the (IWA) related to the thinking of the individuals in the credibility can be considered as the key feature forecasting the (AWA). Individuals who have a sense of trust that the web-based advertising has an optimistic viewpoint about it and incline to have a positive (AWA). This attribute of all participants revealed that the credibility is the most important forecaster for (AWA), precisely, when individuals consider web-based advertising is reliable and truthful, they incline to have a more constructive (AWA). Info and economic benefits are also shared cultural value about the advertising recognized by earlier studies. It is reasonably comprehensive that individuals who observe web-based advertising on being instructive are more inclined towards it in all three nations under this study. However, the factor like value deception showed adverse results and it validates the assumption of the study. The previous studies on the web-based advertising mostly consider the constructs which only reflects the positive aspects and negative aspects were merely measured. The findings of this study expand the consumer theories and suggest considering negative aspects as well. For example, an element of deception may be considered to better explain the overall evaluation of the advertisements value.
Entertaining is additional factor persuading the efficiency of the advertising by creating an emotive connection among individuals and communication as in the results of this study are evident it also found that participants across the three countries (e.g. the United States, Pakistanis and Malaysian) found inclined towards it. Regarding cultural value deceptions, individuals are negatively inclined towards those webs based advertising which depicts the cultural values in a negative way or able to be opposite to the values of the individuals. Therefore, if individuals feel that the web-based advertising is demoralizing their societal value system they tend to have negative behavioral reactions in response. In summary, the overhead argument proposes that all five cultural value influences produce important parts in forecasting individuals' (AWA).

Discussion Theoretical Contribution
This study establishes that the Hofstede dimensions can still serve as a valuable theoretic measure for cross-cultural studies. As it provides a base for the evaluation of the several prediction models across cultures. However, the study also provides found evidence that there is a string between web-based advertisement and individuals evaluation which needs to address. For example, findings demonstrate that the ability of previous consumer theories such as the theory of planned behavior may be improved if the studies also consider the assumedly negative feelings of the consumer. Most of the previous studies less explicating on such detached aspects of the consumers. The current study uses prediction model based on the constructs which represent such attributes. For example, construct used for measuring individual values represents the dimension misrepresent value which is not demonstrated in the previous models. Therefore, such factors can better explain how web based advertisement is perceived by the users in their cultural context and how users respond to the cultural incongruent advertisements. Moreover, the other results also recommended that (AWA), certainly and meaningfully forecasted the ad browsing and web-based spending if the advertising relates to the individual's cultural values and its understanding. Therefore, the other results of the study are constant with the web-based attitudebehavior connection revealed in the literature such as McCoy, Everard, Galletta, and Moody (2017).
The mediating hypotheses of this study advances the propositions of the theory of the planned behavior, for instance proposition of TPB model explains the antecedents related to the behavioral outcomes. However, some critics such as Sniehotta et al. (2014) suggested that is still needing to clarify the antecedents of the behavioral outcomes. Similarly, in a metanalysis conducted by the (Sandberg & Conner, 2008) also found some mixed results in the findings of the previous studies. This clearly indicates that there are some missing links. Thus, to understand the role of some new antecedents of the behavior, this study presented some hypothesis. In addition, this study also tested mediating implication of the constructs of the TPB model. This is in line with the recommendations of the previous studies to further clarify the mediating inferences of the TPB which is understudied area of the research in marketing communication literature. The findings from all three nations (i.e. USA, Malaysia and Pakistan) supported this idea and provides empirical evidence favoring the partial mediating inference of the attitude towards web-based advertising. Similarly, the significant findings related to effects of some new antecedents such as webbased advertising and its dimensions (i.e. information, entertainment etc.) hypothesized in this study also progresses the proposition of the TPB model. However, these inferences vary across three nations (i.e. USA, Malaysia and Pakistan). This is also very similar to our provided argument based on the Hofstede nation culture notion of differences. Findings provide support that collectivistic societies such as Pakistan more rely on the factors such as value corruption while conjecturing the web-based advertising. Similarly. the findings indicated that attitude towards the web-based advertising is also strong mediator in Pakistan than US which is ranked individualistic society in Hofst-ede work. These trends of findings indicate that Pakistani sample is more contingent on the inferring meanings of the web-based advertisements which further outlines their attitude towards web-based advertising. For example, the results from Pakistan also suggested that individuals are more inclined to judge the web-based advertisement content whether it is validating the predominant values of this society or not. On the other hand, the findings of other countries data show different trend. For instance, the Malaysian sample instead of the inferring meanings more inclined in determine the credibility of the web-based advertisements. In this way, these findings substantiate that the concept of cultural differences has ample significance and web-based advertisers may consider this significance.
The hypothesis addressing the web-based advertising effects have also some theoretical implications for propositions of the ELM (elaboration likelihood model). As persuasive knowledge in form of web-based advertisement remains less explained area, this study tested that which salient form of the persuasive knowledge (refer to the dimensions of the web-based advertisements) is more effective among three nations. Attitude formation is the nucleus in the ELM model which is determined by the persuasive communication (Oh & Sundar, 2015). In context of the web-based advertisements there is a gap in literature which directly addresses that which persuasive feature of the web-based advertisements is more operative in development of the positive attitude. This study examined several forms of the persuasive knowledge like information, entertainment, credibility etc. by testing the hypothesis that which persuasive feature in form of message is more appealing in three nations. Further, findings of this study provide detailed comparison of each form of persuasive knowledge (dimensions of the web-based advertisements) which is theoretic input of this study.

Managerial Contribution
The study offers the managerial implications for the industry of the online shopping. The web-based marketing strategy may consider the suggestions of the study and consider the cultural dynamics of the users to promote their sales. Mostly advertisers appear to recognize that repetitive exposure the advertisements are effective and persuasive practice. Therefore, repeatedly exposure considers as a persuasive method. However, our results demonstrate that negatively perceived advertisement may sharply diminish the perceived image the advertisers. For instance, the negative feelings such as misrepresent value clearly demonstrate that exposures to those web based advertisements which negatively perceived by a user may increase the risk of negative attitude. This result opposes previous expectations that less exposure would help diminish the perceptions of the web based advertisements. In fact, exposure providing an impression of the cultural congruence is noteworthy. Thus, these results suggest that the practitioners may consider that the web based advertisements are designed to represent the content in line with one's cultural values.

Limitations and Directions for Future Research
Future studies may consider the aspects of the credibility and trust in perspective of several countries to enhance the academic knowledge. As explained previously that cultural values play a noteworthy role to identify the inclination of the individuals from a different culture. Thus, the future research should also consider the other cultural values such as GLOBE model may be applied to investigate these effects for other contexts. Further, future studies may consider causal relationship by conducting experiments in which they may consider the product country of origin to evaluate the consumer perception. As it is also still unknown that how consumers respond to foreign vs local brands advertised online, hence, this aspect may be unrevealed in future studies.