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The objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by the GHG assurance provider’s affiliation and reputation. It also explores whether the affiliation and reputation of GHG assurance providers imply the relationship between GHG assurance and the firm’s CEP. Further, this study examines the moderating effect of the country’s development level on the relationship.

Based on a sample of international firms from 56 countries spanning the period from 2012 to 2020, this study utilizes the ordinary least squares (OLS) regression. We also run the OLS regression at times t+1 and t+2 to verify the baseline results. To address the endogeneity concerns arising from self-selection bias and the causality effect, this study applies the generalized method of moment (GMM) and the Heckman test.

This study finds that GHG assurance leads to better CEP by firms. We also find that engaging with accounting assurance providers leads firms to a better CEP than non-accounting assurance providers. Our results show that Big Four auditors can help firms decrease carbon emissions. We also find that the positive effect of GHG assurance is prevalent in firms operating in developed countries.

Our study only considers the influence of the assuror’s reputation and affiliation on CEP without examining other factors that may influence the quality of assurance services provided.

Our study provides a practical implication related to the influence of a GHG assurance provider’s affiliation and reputation globally by providing evidence that accounting and Big Four assurance providers do play a significant role in a firm’s carbon emission performance. This study offers great insights into the GHG assurance impact on CEP with the interplay between the assuror’s affiliation and reputation and the country’s development.

This paper enriches the limit evidence on GHG assurance and CEP by providing novel evidence on the relationship between GHG assurance and a firm’s CEP. Moreover, this study provides insights into the implication of a country’s development level on the role of GHG assurance in CEP.

Advances in autonomous technology have transformed customer experience. Most prior research has investigated the effect of augmented reality (AR) on purchase intention, yet few research has discussed the effect of semiautonomous AR in the context of service use. Semiautonomous AR recognizes content in the present reality, inserts and adjusts virtual content, supervises the users and enables them to feel in control of the virtual content overlaid in observed reality resulting in enriched user experience and thereby augmentation experience. This research demonstrates how perceived control of virtual content leads to higher perceived augmentation experiences among semiautonomous AR users than among non-AR users. In addition, this research examines the mediation effects of enriched user experience and perceived augmentation experience on user satisfaction and users’ willingness to continue using AR. Results also indicate that AR users perceive a higher augmentation experience than non-AR users. However, users’ willingness to continue using AR is not significantly different between AR and non-AR users.

This study derives six hypotheses and uses a preliminary study, a field study and a lab study to evaluate the hypotheses. A field study was conducted in a car dealership to test the hypotheses, and a lab experiment was conducted in a controlled setting to corroborate the results obtained in the field study and test the underlying causal effects.

Semiautonomous AR can constantly sense, plan and not necessarily always act over the virtual content to sustain the interaction with its users. Perceived control of virtual content enhances perceived augmentation experience, and its effect of perceived control of virtual content on perceived augmentation experience is higher among semiautonomous AR users than among non-AR users. Perceived control of virtual content is a key to enriched user experience, augmentation experience and thereby users’ attitude and behavior. In addition, results showed that enriched user experience mediates the effect of perceived control of virtual content on perceived augmentation. User satisfaction mediates the effect of perceived augmentation experience on users’ willingness to continue using AR. The theoretical and practical contributions are comprehensively discussed.

Some limitations of the studies are ascertained. First, a larger sample size might be required to achieve generalizability and a strong test of the applied theory. Second, new field studies can reflect customers’ real attitudes and behaviors so as to reveal realistic interactions between the device properties and the human will in solving actual problems. The user is interested in participating in the solution within the sensing-planning-acting process as depicted by this research. Third, new research to test AR’s capabilities in bounded and symbiotic conditions can illustrate the level of autonomy each type requires, providing additional insights into why supervised AR autonomy best reflects semiautonomous AR. The pioneering structural model offered in this study (perceived control of virtual content-perceived augmentation experience-users’ satisfaction-users’ willingness to continue using AR) should be tested with new samples in other industries, aside from including other variables that may enrich the model and increase its explanatory power. In addition, future research might use other AR devices such as smart glasses to explore the effects of AR on perceived control of virtual content, enriched user experience and perceived augmentation experience. Future studies can investigate the effect of auditory and visual augmentation on enriched user experience and perceived augmentation experience, and involve features of artificial intelligence (AI) to assist users in decision-making. Regarding context, this research showed that age and gender differences did not affect the results. Nonetheless, age and gender, and perhaps additional demographic characteristics, may concern future studies.

Some recommendations for technology developers are derived from this research. AR is revolutionizing service experience. As technologies are becoming autonomous, developers seek ways to design experiences to enhance consumers’ sense of control over their interaction with such systems. Companies cannot create customer experience (Becker and Jaakkola, 2020), yet they can leverage the level of autonomy in AR to sustain ongoing interaction with customers. It is vital to design an autonomous AR that focuses on users’ needs, desires and well-being (de Bellis and Johar, 2020) that drive novel experiences (Novak and Hoffman, 2019). This study recommends AR developers design autonomous features in AR that enable customers to interact with the virtual contents generated by AR and extend their own capabilities to perform a task and feel expanded. While designing a fully autonomous system may hinder users to feel in control of their choice (Schmitt, 2019), service companies can develop an AR system that sustains an interaction, involves the user in value co-creation and guides the user (Alimamy and Gnoth, 2022). AR can sustain an interaction with the users by continuously scanning the objects in the reality and providing sensory feedback such as product size recommendations (e.g. eyeglasses) that facilitate customers’ information processing (Poushneh, 2021b; Heller et al., 2019). To achieve this, developers may focus on technology qualities such as “image recognition,” a subset of AI. With image recognition, AR can effectively provide instruction as if the customer is in a real setting. The proper incorporation of image recognition in the design of AR while enabling users to interact with 3D virtual images sustains their interaction with AR and makes them feel in control of their interaction with AR. Service companies need to ensure users feel in control of their interaction and expand their capacities to engage in the service experience with AR to accomplish their desired tasks. AR’s capacities enable users to expand their abilities to fix their basic service problems without referring to or speaking to a service provider agent in a service context. Therefore, instead of taking their car back to the dealership, customers can use AR mobile applications or glasses provided by car manufacturers to learn and fix basic vehicle problems.

This research advances the marketing literature on how users feel in control of virtual content when they interact with a semiautonomous AR that subsequently influences enriched user experience, perceived augmentation experience, attitudes and behavior.

This study examines how asking employees to self-assess their performance during the compensation setting process, when they are unaware of their marginal contribution to firm profit, affects employer welfare. Previous research suggests that giving employees a voice in the compensation setting process can positively affect employee performance and firm profit (Jenkins & Lawler, 1981; Roberts, 2003). However, the study proposes that asking employees to assess their own performance as part of the compensation setting process can have unintended consequences that ultimately lead to higher employee compensation demands. This is because asking employees to assess their performance increases their overconfidence in their own performance and their compensation demands. As a result, employers may face the dilemma of whether to meet these higher compensation demands or risk economic losses due to employee retaliation if their demands are not met. Through experimental evidence comparing a control condition without self-assessments and three self-assessment reporting conditions, the study provides evidence that supports the notion that eliciting employee self-assessments as part of the compensation process reduces employer welfare. Data on employee perceptions of performance further support the notion that asking employees to evaluate their performance leads to an inflated perception of their performance. These findings provide a theory-based explanation of why, in practice, many companies disentangle employee performance assessments from the compensation setting process and that companies are well advised in doing so.

Status distinctions matter among heterogeneous organizations within a socio-environmental field. This is exemplified in the food waste field, where six types of organizations employ different excess strategies to address the issue. Theoretically, we propose that status is constructed internally through advice relationships and externally through evaluations. We posit that organizations conducting evaluations and advocating legitimate principles based on expertise (i.e., Others) are status winners. Our mixed-method study confirms that Others hold privileged positions and identifies status inconsistencies. By critically illuminating these status dynamics, we contribute to a better understanding of the roles of organizations and status in tackling socio-environmental issues.

This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality.

This study empirically examines the abovementioned research question based on data from China for the years 2011 to 2020. It uses audit report lag as a proxy for audit efficiency and the likelihood of annual report restatement as a proxy for audit quality. It adopts the propensity score matching and the two-stage OLS regression model to address the endogeneity issue led by firms’ innate complicated functions.

The findings show that when audit firms and their clients use AI separately, there's a positive link between AI use and audit report lag. However, when audit firms and clients use AI together, there's a negative link between AI use and audit report delays that enhance overall audit efficiency. Next, the authors observe a negative link between AI use and the likelihood of a restatement. Finally, the authors find that the association between AI adoption and audit quality is driven by increased audit effort lag. Results are consistent and robust to endogeneity tests and sensitivity analyses.

Findings can complement the audit quality and corporate governance literature by clarifying that external audit must evolve through digitalization and the incorporation of newly developed digital tools, such as AI.

The purpose of this study is to provide in-depth knowledge on customer-facing technology and customer experience in the grocery retail sector, including how the value-added potential of customer-facing technologies may be enhanced.

The analysis is based on 30 in-depth interviews with “early adopters” of customer-facing digital retail technologies in the Norwegian grocery sector. Theoretically, the study draws on notions of the customer journey and customer experience.

The study contributes to deepening insights concerning how digital retail technology is used and may be geared to further increase value for customers, specifically how retailers may use data on customers and products to personalize digital retail technology offerings and gain a competitive advantage. The findings underline how customer value is context-dependent and show that while grocery retail customers primarily emphasize utilitarian benefits related to customer-facing technologies, hedonic benefits are valuable biproducts. Moreover, the study showcases how personalization is key in addressing customers’ needs and wants, and may serve to increase the overall value of customer-facing technologies for customers and retailers.

The study’s sector-specific focus on technology in use contributes to enhance knowledge on how digital retail technologies can be leveraged to the benefit of customers and retailers, including customers’ sector-specific needs and wants.

This study aims to consider the role of emotions, especially those related to empathy, in promoting a more humane education that enables students to reach out across kinship chasms to promote the development of communities predicated on a shared value on mutual respect. This attention to empathy includes a review of the rational basis for much schooling, introduces skepticism about the façade of rational thinking, reviews the emotionally flat character of classrooms, attends to the emotional dimensions of literacy education, argues on behalf of taking emotions into account in developmental theories and links empathic connections with social justice efforts. The study’s main thrust is that empathy is a key emotional quality that does not come naturally or easily to many, yet is important to cultivate if social justice is a goal of education.

The author clicked Essay and Conceptual Paper. Yet the author required to write the research design.

The author clicked Essay and Conceptual Paper. Yet the author required to write the research design.

The author clicked Essay and Conceptual Paper. Yet the author required to write the research design.

The paper challenges the rational emphasis of schooling and argues for more attention to the ways in which emotions shape thinking.

This study aims to examine the impact of client information technology (IT) capabilities on audit report lag and audit fees in Jordanian companies listed on the Amman Stock Exchange (ASE) during the COVID-19 pandemic.

This study analysed financial and non-financial data from 72 Jordanian public shareholding companies listed on the ASE between 2014 and 2021. Using fixed- and random-effects models, the authors examined the impact of client IT capabilities on audit report lag and audit fees. The authors also examined how the COVID-19 pandemic might affect audit report lag and audit fees. The analysis incorporated various control variables specific to the Jordanian context to ensure accuracy.

Empirical evidence indicates that client IT capabilities do not significantly impact audit report lag and audit fees. In contrast, the COVID-19 pandemic has positively impacted audit report lag and audit fees, leading to an increase in audit report lag of 60 to 67 days and an increase in audit fees of approximately 15%. It is worth noting that these effects are more pronounced when influenced by factors including return on assets, company losses and audits conducted by the Big 4 firms.

The scope of this study, which focuses on Jordanian firms, may limit the generalisability of the findings to other contexts. Reliance on aggregate IT infrastructure and software assets as proxies for IT capabilities might not fully capture their multifaceted nature, overlooking the qualitative aspects crucial for audit outcomes. Furthermore, excluding external factors such as governmental regulations underscores the need for future research to explore the nuanced interplay between IT capabilities, internal control systems and regulatory environments, enriching our understanding of audit practices.

This study contributes to auditing literature by examining the interplay between IT capabilities and audit processes during the COVID-19 pandemic in Jordan. This study highlights the unexpected finding that IT capabilities have minimal impact on audit report lags and fees, opening new avenues for research on how pandemics and similar crises can reshape auditing practices and influence regulatory policies in an evolving economic environment.

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

This study explores the profound influence of social and cultural factors on the financial conduct of indigenous tribes and groups. Anchored in Vygotsky's sociocultural theory, the analysis delves into the intricate interplay between cultural elements, such as bricolage, and the immediate availability of financial resources, illuminating their collective impact on the tribes' financial behaviour. Typically residing in proximity, these communities exhibit homogeneity by forming groups exclusive to their clans, lacking access to conventional financial services and tangible assets that dissuade banks from extending loans. Crucially, the social capital embedded within the group dynamics, often referred to as the peer mechanism, emerges as a pivotal conduit for members to secure capital and bank credit. The synergy of bricolage, representing the adept use of available social capital, facilitates access to finance and credit. Despite the existence of social capital and financial literacy programmes, a stark reality persists – a significant proportion of indigenous people remain financially excluded. This chapter endeavours to scrutinise the ramifications of these factors on tribal financial behaviour, employing the Partial Least Squares Structural Equation Modelling (PLS-SEM) method. Proposing a paradigm shift in financial attitudes, the research underscores the imperative of fostering financial inclusion within indigenous tribes and communities.