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1 – 4 of 4Bruno Sousa and Filipa Magalhães
Nowadays, the higher education sector has to deal with a scope of strategic issues that goes beyond the management of curricular processes and training courses. The growing…
Abstract
Nowadays, the higher education sector has to deal with a scope of strategic issues that goes beyond the management of curricular processes and training courses. The growing competitiveness of the sector has led higher education institutions to give more attention to the marketing field. In fact, higher education institutions can be seen as brands and students as real consumers. Emotional marketing and its techniques, in particular, represent a range of opportunities for universities to strengthen their brands and their connection with the students. In this study, it is suggested that the aspects of attachment can be analyzed in the context of higher education as it aims to provide important insights for the success of university brands in a long-term perspective. Attachment has a relation with satisfaction, commitment, trust and loyalty. These aspects are relevant for universities especially since the relationship higher education institutions maintain with their students in the present and future depends, in certain part, on their degree of attachment and sense of belonging.
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Mohammad Abdolmohammadi and Alan Reinstein
Prior research suggests that perceived levels of a subordinate auditor’s competence affects audit reviewers’ judgments. We extend this line of research by investigating the…
Abstract
Prior research suggests that perceived levels of a subordinate auditor’s competence affects audit reviewers’ judgments. We extend this line of research by investigating the effects of perceived client competence (hereafter, ClientComp) and its interaction with subordinate auditor’s competence (hereafter, AuditorComp) on audit reviewers’ judgments. Using data from highly experienced CPA audit managers, senior managers, and partners, we find a significant main effect for AuditorComp, but not for ClientComp. We also find that when AuditorComp is high, levels of ClientComp do not affect audit reviewers’ judgments. However, we cannot support the hypothesis that when AuditorComp is low ClientComp will significantly affect audit reviewers’ judgments. These mixed results suggest that in the post-SOX (2002) era regulatory environment, audit reviewers may be exercising heightened professional skepticism about ClientComp whenever they consider clients’ assertions.
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