Search results

This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment (risk assessment) and PS action (testing).

The authors used a Qualtrics-based experiment with attitude change as a proxy measure of cognitive dissonance (CD). The authors analyze the results using a one-way independent between-group ANOVA with post hoc tests and t-tests.

The authors find that auditors experience CD when they fail to take appropriate high PS action (audit tests) that are in line with high PS judgment (risk assessments). The motivational force to reduce CD drives auditors to revise their assessments upward (rank higher), lower diagnostic audit tests (PS actions) and lower risk assessments (PS judgments). This leads to lower overall professional skepticism, and hence lower audit quality.

This investigation provides an empirical investigation of Nelson’s (2009) model of professional skepticism and demonstrates a specific mechanism for how incentives in the audit environment lower audit quality. Based on the findings, treatments to enhance audit quality can benefit by strengthening the critical link between PS judgments (risk assessments) and PS actions (audit tests).

The purpose of this study was to investigate how and through which social-cognitive constructs, emotions influence healthy food shopping behaviors. Direct effects of those constructs, as well as indirect effects of consumer emotions are considered.

An altered version of the Social Cognitive Theory, including intention, socio-structural factors, outcome expectancies and self-efficacy with the addition of consumer emotions was analyzed using structural equation modeling. Data of 1,181 volunteers were collected in Germany in 2021 through an online survey.

Intention was the most important positive predictor of food choice, while socio-structural factors had the biggest impact on intentions. Those were mostly influenced by self-efficacy, which was strongly predicted by consumer emotions. Outcome expectancies did not influence the current model in any way. Consumer emotions did not directly influence intention, nor actual choice, however showed to be influencing those variables through indirect effects.

Marketers could benefit from these results by incorporating the current findings into existing marketing strategies through targeting a combination of social cognitive constructs, as well as consumer emotions to facilitate healthier food shopping behavior.

Affect has received increasing attention in regards to its impact on healthy eating behaviors in recent years. Less attention has been paid to the mechanisms through which emotions influence healthy nutrition behavior, specifically how consumer emotions influence healthy food shopping behavior.