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This paper aims to investigate if perceived cultural distance (PCD) negatively affects service quality and customer satisfaction through customers’ social judgements of the service providers’ warmth and competence in intercultural service encounters (ICSE), and if this negative effect can be mitigated through customer participation (CP).

A 2 × 2 between-subjects experimental design with an online consumer panel was conducted using a series of intercultural service encounter scenarios (in the weight loss service context) to manipulate CP (high vs low) and pictures of service providers to induce PCD (high vs low).

As hypothesized, in the context of ICSE, PCD negatively impacts customers’ social judgements of the service providers’ warmth and competence, which in turn influence service quality and customer satisfaction. However, the negative impact of PCD is alleviated when the level of CP is high.

Using a single service context (weight loss services) may restrict the generalizability of findings. Future research may explore other service contexts.

To improve customers’ experience, managers in service firms with multicultural customers may create more engagement opportunities by designing the service delivery process in ways in which more CP and involvement is allowed.

This research is among the first to highlight the importance of consumers’ social judgements about culturally dissimilar service providers, which at baseline come with disadvantages but that can be altered through marketing actions (e.g. enhanced CP).

The purpose of this paper is to examine whether the idea of competence in its various forms provides a sufficient basis for developing standards of professional practice.

Three existing studies of professional standards and qualifying processes are drawn upon, carried out by the author in 2007, 2009 and 2012.

Professional standards frameworks are informed by several different approaches to competence, although an external or activity-based approach – similar in principle to that used in UK occupational standards – predominates. However, there are limits to the extent to which a competence-based approach can adequately represent complex professional work, and there is scope to improve the relevance and robustness of frameworks through introducing the idea of capability. Evidence is presented to show that this is beginning to occur in some of the better-designed recent frameworks.

Using the idea of capability in professional standards is likely to have two implications. One is that standards focus at a high level on the work of the profession rather than on specific job roles, and the other is that pervasive themes such as ethics, judgement and professionalism are written into the standards in a way that ensures they apply across the breadth of practice rather than become treated as separate topics or areas of competence.

Professional standards frameworks have generally been considered purely in terms of competence. The idea of capability introduces approaches that make them more able to respond to factors such as emergent contexts, evolving and contested practices and the need for intelligent judgement and lived ethical practice.

In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and judgement are fundamental auditing concepts which should form a part of any conceptual framework. However, it was identified that the New Zealand Society of Accountants treats these issues as guidelines only; they are not treated as fundamental issues. This paper compares the different positions in respect of audit risk, materiality and judgement that have been adopted by the various professional bodies responsible for auditing standards in English speaking Pacific Rim countries and the United Kingdom. Countries included in the study are: New Zealand, Australia, United States of America, Canada, United Kingdom, Singapore, Hong Kong and Malaysia. It is concluded that the tendency in all the standards has been to under‐emphasise these three conceptual issues, despite auditing standards and guideline frameworks that profess interest in broad theoretical issues. As a result, the auditing standards have tended to focus upon procedural ‘how to’ questions rather than more complex questions of ‘why’, or ‘how much’. It is recommended mat the auditing standard setters in all the countries included in this analysis should consider the adoption of a conceptual framework of auditing to better inform the process of standard setting, and to assist the achievement of internal consistency within the standards and guidelines.

This study aims to develop a comprehensive conceptual framework to investigate how green brand positioning strategies positively impact consumer response. It focusses on uncovering the causal mechanism in which such effect is mediated by brand stereotypes. Additionally, it outlines the moderating role of construal level in this formation process.

Three experimental studies were conducted to examine the hypotheses. Study 1 tests the positive influence of green brand positioning on consumer response. Study 2 tests the dual mediating effect of warmth and competence in the relationship between green brand positioning and consumer response. Study 3 further examines the moderating role of construal level in the effects of green brand positioning on brand stereotypes.

The findings reveal that green emotional positioning strategies are predominantly stereotyped as warm while green functional positioning strategies are predominantly stereotyped as competent. Both warm and competent mediate the effects of green brand positioning on consumer response. Furthermore, a congruency between green emotional positioning and high-level construal, as well as the match between green functional positioning and low-level construal, leads to more warmth and competence perception.

This study contributes to green brand management literature by proposing a brand stereotype-based mechanism to explain how green brand positioning strategies trigger consumers’ stereotyping process, leading to positive consumer response. This study also identifies the construal level as a moderating variable that impacts consumers’ warmth and competence perceptions towards two kinds of green brand positioning strategies. Managerially, the findings of this study provide managerial ideas for developing green branding strategies.

Although endorsers are thought to be highly effective when they match-up with a product, the current understanding of endorser match-up offers little insight for distinctions between equally attractive and trustworthy endorsers who have equivalent expertise in the product category, yet still diverge in their performance. Therefore, the main purpose of this research is to understand how a match between social judgments (i.e. warmth vs competence) of a celebrity endorser and specific advertising appeals (i.e. symbolic vs utilitarian) can improve consumer responses to an endorsement.

A preliminary study empirically distinguishes perceptions of warmth and competence from prevailing celebrity endorser evaluative criteria. Then, the authors conduct multiple 2 (warmth vs competence) × 2 (symbolic vs utilitarian) between-subjects experiments to demonstrate the effect of matching social judgments and advertising messaging, across celebrity genders (i.e. male and female), forms of marketing communications (i.e. print ads and interactive online ads) and types of brands (i.e. well-established and new/unknown).

The findings demonstrate that matching celebrity endorser social judgments with the appropriate type of advertising messaging positively influences consumer response to the brand for both male and female endorsers. Additionally, despite a commonly held belief that celebrity endorsements are more effective at changing attitudes than actual behaviors, for interactive online ads, the authors find that the match strategy can motivate consumer response through two different pathways. For well-established brands, the match improves overall brand response predominately through cognitive and behavioral mechanisms. Alternatively, for new or unknown brands, the match initially impacts affective responses, which are subsequently related to consumers shopping a brand’s product category, rating a brand higher in customer recommendations, choosing a brand’s products over top competitors and paying more for the brand’s offerings.

The main contribution of this research is the demonstrated support for an alternative and effective application of the match-up hypothesis, based on a fit between the endorser and the advertising messaging itself.

I synthesize the extant experimental literature examining auditor evaluation of others’ credibility published in six top accounting journals over the last three-and-a-half decades. I adapt the original definition of credibility by Hovland, Janis, and Kelley (1953): the extent of perceiving someone as competent and trustworthy. Audit guidance requires auditors to consider credibility of management, internal auditors, and staff, yet the research literature on auditor evaluation of others’ credibility is fragmented and scarce, limiting our understanding of determinants and consequences of auditor evaluations. I develop a framework for analysis of research on auditor evaluation of others’ credibility and review extant literature by types of examined effects (determinants of credibility vs. consequences of credibility) and by examined credibility components (competence, trustworthiness, or both). Throughout the literature review I suggest areas for future research.

Smiles displayed at varying intensities by service providers may result in different social judgments by customers, affecting decision-making. This study investigates the joint effect of customers' sense of power (low vs. high) and service providers' smile intensity (slight vs. broad) on their warmth and competence perceptions in service encounters.

The authors conducted four experiments based on the Stereotype Content Model (SCM) of social judgments and the agentic-communal model of power, and assessed the impact of perceived power and smile intensity in different service encounter contexts.

The interaction effect of customers' sense of power (low vs. high) and service providers' smile intensity (slight vs. broad) influences customers' social judgments (warmth perceptions vs. competence perceptions). A service provider who displays a broad smile is more likely to be perceived as warmer by customers with a low sense of power, but less competent by those with a high sense of power. Furthermore, mediation analysis revealed that the combined effect of customers' sense of power and service providers' smile intensity on customers' subjective well-being and purchase intentions might be attributed to their social judgments.

This study reveals the intrinsic mechanism behind the interaction effect between smile intensity and sense of power affecting customers' purchase intentions and subjective well-being, namely, warmth/competence perceptions.

This paper aims to investigate the impact of different types of corporate social responsibility (CSR; i.e. value-creating CSR, promotional CSR and philanthropic CSR) on consumer responses and the moderating role of corporate competence.

The authors tested the hypotheses by using two empirical studies – a survey and an experimental study. The evidence is generated based on generalized linear model repeated-measures ANOVAs for the survey study and two-way factorial ANOVAs for the experimental study.

The findings show that in general, consumers respond to value-creating CSR more favorably than to philanthropic CSR or promotional CSR. In addition, corporate competence moderates consumers’ responses to different types of CSR in such a way that promotional CSR is more likely to have the desired effects when carried out by low-competency rather than by high-competency firms, whereas value-creating CSR is more effective for high-competency firms than for low-competency ones. Philanthropic CSR works equally in both types of firms.

This research answers a long-term call to study the differential consumer effects of various CSR types. It also identifies perceived corporate competence, an important consumer-based corporate factor, as a potential moderator of consumers’ response to CSR types.

Armed with the findings, companies can choose CSR practices that fit with their company characteristics. This research offers important and specific managerial implications to firms with different company profiles on their CSR choices.

Given that today’s managers are faced with the challenge of selecting desirable CSR activities from a group of options, the authors answered the call by studying the differential effects of a wide array of CSR choices and provide important practical guidance to managers. For the first time in the literature, the study also investigates the potential interactive effects between specific CSR types and corporate competence on consumer reactions. This inquiry bears significant relevance to the ongoing discussions concerning whether and how company characteristics generate influences on the outcomes of CSR strategies.

Drawing on the stereotype content model (SCM), the authors investigate the stereotype content transfer (in terms of warmth and competence) from country to brand and the simultaneous impact of these two stereotypes on consumer responses toward brands.

The authors test a structural equation model conceptualizing brand stereotypes as full mediators between country stereotypes and consumer outcomes. In addition, in a moderated mediation analysis, the authors investigate the role of brand typicality and utilitarianism/hedonism in potentially moderating the country to brand stereotype content transfer.

Country warmth and competence, respectively, impact brand warmth and competence, thus confirming the hypothesized stereotype content transfer. This transfer is found to be robust and not contingent on brands' perceived typicality of their country of origin. However, brands' utilitarian nature amplifies the positive impact of country competence on brand competence. Finally, brand stereotypes fully mediate the impact of country stereotypes on consumers' brand attitudes and behavioral intentions.

The authors provide the first empirical attempt that (1) explicitly differentiates between consumers' stereotypical perceptions of countries and stereotypical perceptions of brands from these countries, (2) empirically examines the transfer of stereotypical dimensions of different targets (i.e. country to brand), (3) explores boundary conditions for such transfer and (4) simultaneously considers the impact of both kinds of stereotypes on managerially relevant consumer outcomes.

The dominant paradigm in international branding research treats perceived brand globalness (PBG) and localness (PBL) as attributes algebraically participating in brand assessment and disregards the perception of brands as humanlike entities actively embedded in consumers’ social environments. Challenging this view and drawing from stereotype theory, the purpose of this paper is to suggest that PBG/PBL trigger the categorization of products under the superordinate mental categories of global/local brands which carry distinct stereotypical content. Such content transfers to every individual product for which category membership is established and shapes brand responses.

One experimental study (Study1, n=134) tests the process of global/local brand stereotype formation, identification and content transfer. Subsequently, two consumer surveys test the impact of brand stereotypes on brand approach/avoidance tendencies (Study2, n=328) and consumer–brand relationships (Study3, n=273). Data were analyzed with experimental techniques and structural equation modeling.

The findings suggest that upon categorization under the global or local brand class, individual brands are charged with the stereotypical content of the class. Global brands are predominantly stereotyped as competent while local brands are predominantly stereotyped as warm. Localness-induced warmth has uniformly positive effects, whereas globalness-induced competence acts as a double-edged sword which can both help and harm the brand.

This research contributes by proposing a novel conceptualization of global and local brands as groups of intentional marketplace agents stereotyped along their intentions and abilities, empirically establishing the process through which individual brands are assigned stereotypical judgments and demonstrating how these judgments impact critical brand outcomes and consumer–brand relationships.