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1 – 10 of 15The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus…
Abstract
Purpose
The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus. Nonetheless, the understanding of how AI-based audit services affect this relationship remains sparse. This study strives to probe how an audit client's satisfaction with AI-based audit services influences their trust in audit firms. Identifying the variables affecting this trust, the research aspires to gain a deeper comprehension of the implications of AI-based audit services on the auditor-client relationship, ultimately aiming to boost client satisfaction and cultivate trust.
Design/methodology/approach
A conceptual framework has been devised, grounded in the client-company relationship model, to delineate the relationship between perceived quality, perceived value, attitude and satisfaction with AI-based audit services and their subsequent impact on trust in audit firms. The research entailed an empirical investigation employing Facebook ads, gathering 288 valid responses for evaluation. The structural equation method, utilized in conjunction with SPSS and Amos statistical applications, verified the reliability and overarching structure of the scales employed to measure these elements. A hybrid multi-analytical technique of structural equation modeling and artificial neural networks (SEM-ANN) was deployed to empirically validate the collated data.
Findings
The research unveiled a significant and positive relationship between perceived value and client satisfaction, trust and attitude towards AI-based audit services, along with the link between perceived quality and client satisfaction. The findings suggest that a favorable attitude and perceived quality of AI-based audit services could enhance satisfaction, subsequently augmenting perceived value and client trust. By focusing on the delivery of superior-quality services that fulfill clients' value expectations, firms may amplify client satisfaction and trust.
Research limitations/implications
Further inquiries are required to appraise the influence of advanced technology adoption within audit firms on client trust-building mechanisms. Moreover, an understanding of why the impact of perceived quality on perceived value proves ineffectual in the context of audit client trust-building warrants further exploration. In interpreting the findings of this study, one should consider the inherent limitations of the empirical analysis, inclusive of the utilization of Facebook ads as a data-gathering tool.
Practical implications
The research yielded insightful theoretical and practical implications that can bolster audit clients' trust in audit firms amid technological advancements within the audit landscape. The results imply that audit firms should contemplate implementing trust-building mechanisms by creating value and influencing clients' stance towards AI-based audit services to establish trust, particularly when vying with competing firms. As technological evolutions impinge on trustworthiness, audit firms must prioritize clients' perceived value and satisfaction.
Originality/value
To the researcher's best knowledge, no previous study has scrutinized the impact of satisfaction with AI-based audit services on cultivating audit client trust in audit firms, in contrast to past research that has focused on the auditors' trust in the audit client. To bridge these gaps, this study employs a comprehensive and integrative theoretical model.
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Nikolina Palamidovska-Sterjadovska, Jana Prodanova and Anita Ciunova-Shuleska
Integrating the theory of consumption value into the stimulus-organism-response framework, this study aims to analyse the influence of external and internal factors on the…
Abstract
Purpose
Integrating the theory of consumption value into the stimulus-organism-response framework, this study aims to analyse the influence of external and internal factors on the customers’ perceptions of utilitarian, hedonic, social and epistemic values as drivers of the overall perceived value and customers’ continuance use of mobile banking (m-banking).
Design/methodology/approach
An online survey was conducted with 252 actual m-banking users, and the partial least squares structural equations modelling was applied to analyse the data.
Findings
The results reveal that ubiquity and gamification positively influence the perceived usefulness and entertainment, that is the utilitarian and hedonic perceived values. Furthermore, users’ self-congruence and innovativeness affect subjective norms and novelty-seeking, representing social and epistemic values. Except for the hedonic value, each value element impacts the overall perceived value, which in turn incites clients’ intention to continue using m-banking services.
Originality/value
By exploring the simultaneous effect of service-related and personal factors (stimuli) on different elements of perceived value (organism), this study contributes to the existing knowledge of consumption reactions (response) in the context of m-banking. The research of the Macedonian m-banking offers a closer insight into Western Balkan mobile commerce.
Objetivo
Integrando la Teoría del Valor de Consumo (TCV) en el marco Estímulo-Organismo-Respuesta (S-O-R), este estudio pretende analizar la influencia de factores externos e internos en las percepciones de valor utilitario, hedónico, social y epistémico de los clientes, como impulsores del valor percibido global y del uso continuado del m-banking por parte de los clientes.
Diseño/metodología/enfoque
Se realizó una encuesta en línea a 252 usuarios reales de banca móvil y se aplicó el modelo de ecuaciones estructurales por mínimos cuadrados parciales (PLS-SEM) para analizar los datos.
Resultados
Los resultados revelan que la ubicuidad y la gamificación influyen positivamente en la utilidad y el entretenimiento percibidos, es decir, en los valores utilitarios y hedónicos percibidos. Además, la autocongruencia y la capacidad de innovación de los usuarios afectan a las normas subjetivas y a la búsqueda de novedades, que representan el valor social y epistémico. A excepción del valor hedónico, cada elemento de valor influye en el valor percibido global, que a su vez incita a los clientes a seguir utilizando los servicios de banca móvil.
Originalidad
Al explorar el efecto simultáneo de factores personales y relacionados con el servicio (estímulos) sobre diferentes elementos del valor percibido (organismo), contribuimos al conocimiento existente sobre las reacciones de consumo (respuesta) en el contexto del m-banking. La investigación del m-banking macedonio ofrece una visión más cercana del comercio móvil de los Balcanes Occidentales.
目的
本研究将消费价值理论(TCV)纳入刺激-组织-反应(S-O-R)框架, 旨在分析外部和内部因素对客户感知功利价值、享乐价值、社会价值和认识价值的影响, 这些因素是客户整体感知价值和持续使用移动银行的驱动因素。
方法
对 252 名实际移动银行用户进行了在线调查, 并采用偏最小二乘法结构方程模型(PLS-SEM)分析数据。
研究结果
结果表明, 普遍性和游戏化对用户的有用性和娱乐性感知, 即功利性和享乐性感知价值有积极影响。此外, 用户的自我一致性和创新性也会影响主观规范和新奇寻求, 这代表了社会价值和认识价值。除享乐价值外, 每个价值要素都会影响整体感知价值, 进而激发客户继续使用移动银行服务的意愿。
独创性
通过探索服务相关因素和个人因素(刺激)对感知价值不同要素(有机体)的同时影响, 我们为现有的有关移动银行背景下消费反应(响应)的知识做出了贡献。通过对马其顿移动银行的研究, 我们可以更深入地了解西巴尔干移动商务。
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Keywords
- Perceived value
- Stimuli
- Mobile banking
- Intention to use
- Stimulus-organism-response
- Theory of consumption value
- Valor percibido
- Intención de uso
- Banca móvil
- Estímulos
- Ubicuidad
- Gamificación
- Autocongruencia
- Innovación
- Utilidad
- Entretenimiento
- Normas subjetivas
- Búsqueda de novedades
- 感知价值
- 使用意向
- 移动银行
- 刺激
- 无处不在
- 游戏化
- 自我一致性
- 创新性
- 有用性
- 娱乐性
- 主观规范
- 追求新颖性
Achref Marzouki, Jamel Chouaibi and Tijani Amara
This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by…
Abstract
Purpose
This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by business ethics.
Design/methodology/approach
Data from a sample of 347 European firms selected from the ESG Index between 2010 and 2020 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between corporate corruption risk and ESG reporting. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.
Findings
The empirical results reveal a negative relationship between corporate corruption risk and ESG reporting. Furthermore, the findings suggest that business ethics positively moderate the relationship between corporate corruption risk and ESG reporting.
Practical implications
This paper presents an enormous contribution to the various economic agents involved in the company. The results could attract the attention of socially responsible investors and, above all, corporate citizens. Moreover, the managers of corrupt companies could take into account the results of this study by being more committed to an optimized transparency strategy on ESG reporting.
Originality/value
To the best of the authors’ knowledge, this is the first study to investigate the moderating role of business ethics on the relationship between corporate corruption risk and ESG reporting in the European context. It is also the first study documenting that business ethics reinforce the relationship between firm corruption and nonfinancial information transparency. This study fills a research gap as it expands the existing literature, which generally focuses on the impact of corporate corruption on ESG reporting.
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Frankie J. Weinberg and Mary M. Hausfeld
We examine the relationships between clients’ level of coaching readiness and trust in their executive coach and increases to both personal learning improved work performance…
Abstract
Purpose
We examine the relationships between clients’ level of coaching readiness and trust in their executive coach and increases to both personal learning improved work performance. Distance relationships, the setting for this study, epitomize the norms of the New World of Work (NWoW), but also provide particular challenges for building trust and recognizing similarities between client and coach.
Design/methodology/approach
This study investigates distance coaching relationships in matched-pairs, longitudinal investigation of formal executive coaching.
Findings
Results support the proposed moderated mediation path. Findings reveal that both coaches’ perceptions of client readiness for coaching and client trust in coach each predict both client personal skill development and performance improvement.
Research limitations/implications
While important toward gaining a better understanding of the relational functioning of distance coaching relationships, inclusion of only distance relationships may truncate the generalizability of our findings.
Practical implications
The study’s findings have practical implications for organizations that invest in executive coaching with regard to the importance of evaluating the candidates' readiness for coaching before the assignment, trust-building throughout distance coaching relationships and perceptions of similarity on client coaching outcomes.
Originality/value
Distance relationships, the setting for this study, provide particular challenges for building trust and recognizing similarities between client and coach and the current investigation points to the relevance of these relational mechanisms to client outcomes. In so doing, this study explores how perceptions of deep-level similarity between a coach and client may serve as moderators of these relationships.
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Yuho Okita, Takao Kaneko, Hiroaki Imai, Monique Nair and Kounosuke Tomori
Goal setting is a crucial aspect of client-centered practice in occupational therapy (OT) for mental health conditions. However, it remains to be seen how goal-setting has been…
Abstract
Purpose
Goal setting is a crucial aspect of client-centered practice in occupational therapy (OT) for mental health conditions. However, it remains to be seen how goal-setting has been delivered in mental health, particularly the OT process. The purpose of this scoping review was to explore the nature and extent of goal setting delivered in mental health and informed OT practice.
Design/methodology/approach
The authors followed the guidelines of Arksey and O’Malley (2005) and searched three databases using key search terms: “mental disorder,” “goal setting,” and “occupational therapy” and their synonyms.
Findings
After excluding duplicate records, the authors initially screened 883 records and resulted in 20 records in total after the screening process. Most of the identified articles used goal-setting delivered by both a health professional and a client (n = 14), and focused on people with schizophrenia or schizoaffective disorder (n = 13), but three interventions were delivered by occupational therapists. Further research needs on goal-setting in mental health OT, exploring the reliability and validity of different goal-setting strategies and investigating the effectiveness of goal-setting for promoting behavior change and client engagement across various mental health conditions and settings.
Research limitations/implications
The scoping review has some limitations, such as not investigating the validity and reliability of goal-setting strategies identified, and excluding conference papers and non-English articles.
Originality/value
This scoping review presents a mapping of how goal-setting has been delivered in mental health and informed OT practice. The findings suggest limited research in OT and highlight the need for more studies to address the evidence gap in individualized client-centered OT.
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Natalie M. Michalik and Carsten C. Schermuly
Accelerated by the COVID-19 pandemic, in recent years, face-to-face coaching has largely shifted to online coaching. The authors examined both the side effects of and coaching…
Abstract
Purpose
Accelerated by the COVID-19 pandemic, in recent years, face-to-face coaching has largely shifted to online coaching. The authors examined both the side effects of and coaching success in face-to-face, blended and online coaching from both coaches' and clients' perspectives. This paper aims to discuss the aforementioned examination.
Design/methodology/approach
The authors conducted two independent studies to examine the differences between the side effects of face-to-face, blended and online coaching. In Study 1 (N = 119), the authors compared the side effects of these formats using a quasi-experimental design and tested differences in perceived coaching success from the coaches' perspective. In Study 2 (N = 104), the authors integrated the client perspective on the side effects of coaching formats into the design and tested the differences.
Findings
Coaches in the face-to-face format experienced a significantly lower prevalence of side effects for their clients compared to coaches who engaged in the blended and online coaching formats. From the client perspective, clients experienced the most side effects of the blended coaching format. Neither study showed any differences between the coaching formats in perceived coaching success.
Practical implications
The results provide guidance to practitioners in choosing the most suitable coaching format for themselves. Being aware of side effects in coaching can help both coaches and clients take appropriate measures to mitigate the impact of these effects.
Originality/value
This paper is the first to expand knowledge about side effects in coaching across different coaching formats from both coaches' and clients' perspectives. The findings provide evidence regarding the context in which coaching is currently performed in a post-COVID world, with sustainability remaining a global concern and a key driver for organizations.
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Ali M. Saad, Sambo Lyson Zulu and Mohammed Dulaimi
The staggering demand for construction projects to meet a spectrum of public needs is projected to outstrip the industry’s supply capability. The modern methods of construction…
Abstract
Purpose
The staggering demand for construction projects to meet a spectrum of public needs is projected to outstrip the industry’s supply capability. The modern methods of construction (MMC) offers wider control due to shifting key construction processes offsite. Public clients play a significant role due to their purchasing power; however, their uptake of MMC is low, despite the benefits. The purpose of this study is to reveal the reasoning behind such low adoption. The research gap, herewith, is our lack of understanding of the influence of public clients perceptions on their adoption’s indecision.
Design/methodology/approach
This study used a qualitative approach to investigate the motives behind the public sector’s low MMC adoption. Semi-structured interviews with 14 of the United Kingdom’s public sector decision-makers, industry leaders and experts have been conducted. Perspectives were argued against the diffusion of innovation (DOI) theory.
Findings
Overall, the innovation’s attributes informed the authors of the positive perceptions from the public sector, demonstrating that the low adoption of MMC is not linked to any embedded issues with the innovation itself rather being predominantly related to the dynamics between supply and demand. The former (supply), reflected a failure in communicating confidence, and the latter (demand), attained characteristics that are limiting wider uptake.
Originality/value
To the best of the authors’ knowledge, this is the first study to apply the DOI theory to reveal the relationship between UK public clients’ perceptions and their decision-making. Moreover, this paper addresses the scant attention to the use of theories to explain the flow of innovations in the construction context.
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Psychotherapy and clinical supervision outcomes are influenced by client and supervisee factors, one of which is cultural identity. Those with diverse racial and ethnic…
Abstract
Purpose
Psychotherapy and clinical supervision outcomes are influenced by client and supervisee factors, one of which is cultural identity. Those with diverse racial and ethnic minoritised identities often experience disparities in therapy outcomes. Therapists and supervisors need to be responsive to the identity of those they support. The multicultural orientation (MCO) framework is an emerging concept in psychotherapy and clinical supervision that may offer these practitioners a framework to be responsive.
Design/methodology/approach
A preferred reporting items for systematic reviews and meta-analyses extension for scoping reviews was conducted. Six databases, PubMed, Scopus, Embase, Academic Search Complete, Web of Science and PsychInfo, were searched for peer-reviewed literature published in English between the years 2000 and 2023.
Findings
A total of 1,553 sources were identified, of which (n = 42) are included in this review. Findings suggest that MCO is still in its infancy as applied to therapy and clinical supervision. Most of the research has been conducted in America, using quantitative methodologies with white western populations. Cultural humility is the most studied MCO pillar, and variables such as reductions in psychological stress, the working alliance and microaggressions are reported on as outcomes. MCO applied to the group therapy process is an emerging finding of interest. However, more research is needed, especially experiential designs across different and diverse populations and contexts.
Originality/value
MCO is an emerging therapy and clinical supervision process that has the potential to improve the outcomes for therapy clients and supervisees. Further research is needed to replicate current studies, and further research with diverse populations, countries and contexts should be undertaken as a priority.
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Kathrin Kölbl, Cornelia Blank, Wolfgang Schobersberger and Mike Peters
This study aims to address customer focus as an important component of total quality management (TQM) and explore the key drivers of member satisfaction in tennis clubs via a…
Abstract
Purpose
This study aims to address customer focus as an important component of total quality management (TQM) and explore the key drivers of member satisfaction in tennis clubs via a novel theory-based member satisfaction index (MSI) model with high explanatory and predictive power. Furthermore, the study aims to investigate the relationship between satisfaction and behavioral intentions (willingness to stay; WTS) with consideration of the mediating effect of identification with the club.
Design/methodology/approach
This study uses variance-based partial least squares structural equation modeling (PLS-SEM) to estimate the MSI model, which was tested in a leading tennis club in Germany (n = 185).
Findings
The results reveal that club atmosphere, club facilities and the price/quality ratio of the membership fee are the most important drivers of member satisfaction in tennis clubs. Member satisfaction has a large influence on the WTS of tennis club members. Identification with the club, when included as a mediator in the model, increases the variance explained in WTS considerably.
Research limitations/implications
The small sample limits the generalizability of findings, and further research is recommended.
Practical implications
The MSI model is a useful benchmark tool for club managers who want to quantify the satisfaction and WTS of their club members. In addition, because of the integrated formative measurement models, the PLS-SEM results show which indicators can be used to positively impact satisfaction with each of the service quality dimensions, overall member satisfaction and WTS. The most important of these results are discussed in an importance-performance map analysis.
Originality/value
The MSI model is a multi-attribute index model through which members' evaluations of various dimensions of service and value are derived through multivariable linear function with each dimension weighted according to its importance in one holistic model. The model shows the strong impact of satisfaction on WTS of sports club members and reveals that findings of previous research on the relationship between fan and spectator identification and loyalty are transferable to sports club members. The MSI represents a new contribution to the literature; it was applied here to tennis clubs but is also suitable for application to other sports clubs.
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Syed Muhammad Ali Shahbaz Habib, Mahwish Sindhu and Irfan Saleem
Drawing upon social exchange theory, this research investigates the interplay of corporate philanthropy, environmental marketing strategy, relationship quality, greenwashing, and…
Abstract
Purpose
Drawing upon social exchange theory, this research investigates the interplay of corporate philanthropy, environmental marketing strategy, relationship quality, greenwashing, and customer citizenship behavior in the family-owned hotels of an emerging market.
Design/methodology/approach
A field survey questionnaire was used to gather the data from 394 hotel customers by randomly selecting three premium family-owned hotels in Lahore: Faletti’s, Avari, and Holiday Inn. The data was analyzed using the structural regression modeling (SRM) technique with the assistance of AMOS version 24.
Findings
The results show that corporate philanthropy and environmental marketing strategy positively influence relationship quality, and relationship quality positively influences customer citizenship behavior. Relationship quality partially mediates the association between corporate philanthropy and customer citizenship behavior, but we found that greenwashing does not have a moderating role.
Research limitations/implications
This research has theoretical implications for marketing scholars and practical implications of family-owned hotels in emerging markets.
Originality/value
The study has contributed contextually by collecting a unique dataset from family-owned hotels in an emerging market. Theoretically, we have conceptualized a model through the Social Exchange Theory by recommending relationship quality as a mediator and greenwashing as a moderator.
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