Search results

This research aims to develop a moderated mediation model to examine the relationships among participants' motivation, organizational identification and participation loyalty with perceived business practice corporate social responsibility (CSR) in philanthropic road-running events.

The data come from a questionnaire survey that was administered to a sample of 236 participants as runners at philanthropic road-running events. All hypotheses are tested using Statistical Product and Service Solutions (SPSS) and structural equation modeling (SEM)–Analysis of Moment Structures (AMOS) with a bootstrapping technique.

The results reveal that perceived business practice CSR moderates the relationship between extrinsic motivation and organizational identification and then influences the mediating effect of organizational identification on the relationship between extrinsic motivation and participation loyalty. This highlights the important role of perceived business practice CSR to participants' attitude and behavior when supporting philanthropic road-running events.

This research scrutinizes the role of perceived business practice CSR on philanthropic road-running events through an empirical study and resultant evidence. One recommendation is that when a firm intends to host a philanthropic road-running event, the firm must implement the reality of sound CSR in the firm's business practice.

The purpose of this paper is to review two work groups’ (local vs foreign) perceptions, attitudes and behavior and propose a moderated mediation model to examine perceived HR practices’ impact on identification with the company and organizational citizenship behavior (OCB).

This paper selects 320 local and foreign production operators at high-tech firms in Taiwan. The hypotheses are tested using SEM-AMOS, and the mediation effects are analyzed by Sobel test with bootstrapping.

Results show that: first, the relationship influence between identification with the company and OCB is stronger for foreign workers than for local workers; and, second, the moderated mediation of work status exists in perceived practice of rewards for the whole worker model.

To concentrate on research objective, the authors only consider the same characteristics in local and foreign workers’ job environment, neglecting differences in employment conditions, living environment and cultural background.

Two major implications are that: first, different perceptions on HR practices are based on employees’ work status; and, second, in addition to adopting appreciative HR practices for the target group, firms should help employees develop a stronger identification with the company in order to encourage OCB.

This paper studies employees’ perception on HR practices, compares a three-variable model between local and foreign workers, and proposes a moderated mediation model to handle HR practices’ effects on identification with the company and OCB.

Examines strategic alliances recently cultivated by many multinational enterprises (MNEs) with foreign competitors, in particular the global automobile market. Discusses the marketing of hybrid automobiles with a focus on the role that brand name, country of origin, and the interaction between them play in strategic product positioning/marketing. Argues that marketers would do well to consider their target customers′ likely reaction to offshore production of a domestic brand or foreign branding of domestic goods.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

INTRODUCTION Computers and new information technologies have beyond question brought tremendous advancement in information storage and retrieval. In recent years, the traditional card catalog has given way first to the COM (computer output on microform) catalog, then to the online catalog. Now, many libraries are shifting to the new capability in order to provide better and faster services to their patrons.

The purpose of this study is to investigate the association between a corporate executive’s gender and audit fees. Based on the findings of extant research that there are gender-based differences that may have implications for the financial reporting process, the authors posit an association between CEO gender and audit fees.

The authors test their hypothesis by performing both univariate and multivariate regression analyses on a sample of 8,402 Compustat firm-year observations from US firms for 2003-2010.

The authors' findings indicate that firms with female CEOs are associated with higher audit fees. Their results hold after controlling for self-selection bias and factors shown by prior studies to be associated with audit fees.

Although the authors control for factors that would increase audit fees, their study is limited by the degree to which higher audit fees reflect higher quality audits. Also, because their sample is from large publicly traded nonfinancial firms, their results may not be applicable to other types of firms. The authors study has implications for policy setting because their findings provide some evidence of a significant association between a CEO characteristic (gender) and financial reporting quality. Their findings, thus, provide some support for the Securities and Exchange Commission requirement that CEOs should certify their firm’s financial statements.

The authors study contributes to the audit fees and corporate governance literature by providing empirical evidence of an association between audit fees and CEO gender. To their knowledge, no study, to date, has investigated this association.

A multimedia computer system is one that can create, import, integrate, store, retrieve, edit, and delete two or more types of media materials in digital form, such as audio, image, full‐motion video, and text information. This paper surveys four possible types of multimedia computer systems: hypermedia, multimedia database, multimedia message, and virtual reality systems. The primary focus is on advanced multimedia systems development projects and theoretical efforts that suggest long‐term trends in this increasingly important area.

The policies of the American Library Association (ALA) concerning the concept of intellectual freedom are embodied in the Library Bill of Rights, the association's official statement on free access to libraries and library materials. The Library Bill of Rights is a brief, deceptively simple document that has provoked constant debate and reinterpretation since its adoption by ALA almost 40 years ago.

This study aims to propose an integrated view and emphasize the importance of bank intangible value binding in customers' robo-advisory adoption. It explores the relationship between robo-advisors and traditional banking and defines the role of bank intangible assets value. It also attempts to understand if trust in the banking institution and the financial consultant determines the effect of these relationships.

The target sample of the study was investors who currently use wealth management services. This study collected 228 valid questionnaires and then executed structural equation model analysis to test the hypotheses.

Results showed that intangible value bindings play a mediating role, which positively affects consumers' willingness to adopt robo-advisors. Consumers' trust in banks and financial consultants are antecedent variables, which positively affect the intangible value bindings between consumers and banks. In addition, when the consumers' investment amount is higher, it will weaken the positive relationship between the intangible value binding and robo-advisor adoption intention.

Most of the past studies have focused on whether robo-advisors would replace personal financial consultants. This study proposes a hybrid model that contains both robo-advisors and traditional banking services, which encourage the acceptance of robo-advisors.