Memon, Mumtaz AliMumtaz AliMemonThurasamy, RamayahRamayahThurasamyCheah, Jun-HwaJun-HwaCheahTing, HiramHiramTingKreienbaum, CharlotteCharlotteKreienbaumRingle, Christian M.Christian M.Ringle2026-05-042026-05-042026-01-01Journal of Applied Structural Equation Modeling 10 (1): 1-28 (2026)https://hdl.handle.net/11420/62904In regression models and structural equation modeling applications in business and management studies, conditional process analyses such as moderated mediation have become widely used methods in business research. They allow scholars to examine not only the mechanisms through which effects occur but also the conditions under which these mechanisms vary. Despite their increasing popularity, many researchers continue to struggle with the appropriate specification, estimation, and reporting of moderated mediation models. This editorial provides a step-by-step tutorial on conducting moderated mediation analysis using SmartPLS. We explain the conceptual logic underlying each model type and demonstrate how to specify and estimate them. We also clarify how conditional indirect effects should be examined and interpreted. In addition, we propose practical reporting guidelines covering model specification, measurement model evaluation, structural model assessment, and the interpretation of conditional indirect effects. This tutorial serves as a practical resource for business researchers seeking to conduct and report moderated mediation and conditional process analyses within linear regression and structural equation modeling frameworks.en2590-422120261128Sarawak Research Societyhttps://creativecommons.org/licenses/by/4.0/Conditional process analysisMediatorModerated mediationModeratorQuantitative methodsRegression analysisStructural equation modelingNatural Sciences and Mathematics::510: MathematicsJournal Articlehttps://doi.org/10.15480/882.1704310.47263/JASEM.10(1)0110.15480/882.17043