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1 – 10 of 398Claire Heeryung Kim and Da Hee Han
This paper aims to investigate a condition under which identity salience effects are weakened. By examining how identity salience influences individuals’ product judgment in a…
Abstract
Purpose
This paper aims to investigate a condition under which identity salience effects are weakened. By examining how identity salience influences individuals’ product judgment in a domain of trade-offs, the current research demonstrates that the utilitarian value of a product is an important determinant of the effectiveness of identity salience on product judgment.
Design/methodology/approach
This research consists of two experiments. In Experiment 1, the authors examined whether identity salience effects were mitigated when the level of the perceived utilitarian value of an identity-incongruent product was greater than that of an identity-congruent product. In Experiment 2, the authors examined the effectiveness of internal attribution as a moderator that strengthens identity salience effects when the perceived utilitarian value of an identity-incongruent (vs. identity-congruent) product is higher.
Findings
In Experiment 1, the authors show that when the utilitarian value of a product with an attribute congruent (vs. incongruent) with one’s salient identity is lower, individuals do not show a greater preference for the identity-congruent (vs. identity-incongruent) product, mitigating the identity salience effects. Experiment 2 demonstrates that when individuals with a salient identity attribute a decision outcome to the self, they display a greater preference for the identity-congruent product even when its utilitarian value is lower compared to that of the identity-incongruent product.
Research limitations/implications
The research contributes to previous research examining conditions under which identity salience effects are weakened [e.g. social influence by others (Bolton and Reed, 2004); self-affirmation (Cohen et al., 2007)] by exploring the role of the utilitarian value of a product, which has not been examined yet in prior research. Also, by doing so, the current research adds to the literature on identity salience in a domain of trade-offs (Benjamin et al., 2010; Shaddy et al., 2020, 2021). Finally, this research reveals that when a decision outcome is attributed to the self, identity salience effects become greater. By finding a novel determinant of identity salience effects (i.e. internal attribution), the present research contributes to the literature that has examined factors that amplify identity salience effects [e.g. cultural relevance (Chattaraman et al., 2009); social distinctiveness (Forehand et al., 2002); different types of groups (White and Dahl, 2007)].
Practical implications
The findings provide managerial insights on identity-based marketing by showing a condition under which identity-based marketing does not work [i.e. when the utilitarian value of an identity-congruent (vs. identity-incongruent) product is lower] and how to enhance the effectiveness of identity-based marketing by using internal attribution.
Originality/value
By exploring the role of utilitarian value, not yet examined in prior research, the present research adds to the knowledge of the conditions under which identity salience effects are weakened. Furthermore, by finding a novel determinant of identity salience effects (i.e. internal attribution), the research contributes to the literature on factors that amplify identity salience effects.
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The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance…
Abstract
Purpose
The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements. Additionally, it explores whether the presence of a female assurance partner influences the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements.
Design/methodology/approach
We analyzed a dataset comprising 882 firm-year observations from companies operating in sustainability sensitive industries for the period that spans the years 2016–2018.
Findings
The research indicates that joint sustainability assurance provision is associated with a more readable sustainability assurance statement, consistent with the “four-eyes” principle. Furthermore, the presence of a female assurance provider influences the joint assurance provision’s impact on sustainability assurance statement readability. Collectively, these results remain robust as they hold unchanged after controlling for endogeneity concerns.
Research limitations/implications
This study provides novel insights into the recent sustainability assurance literature, being the first to examine joint assurance provision, assurance partner gender and sustainability assurance statement readability.
Practical implications
This study has the potential to catalyze regulatory and policy initiatives by providing compelling evidence in favor of mandating joint audits within the area of sustainability assurance practices. Additionally, this research contributes to the ongoing discussion about gender diversity in accounting and nonaccounting assurance firms, providing evidence of the positive impact of female assurance partners on sustainability assurance statement readability.
Originality/value
The regression results provide preliminary evidence on how the presence of a female audit partner influences the relationship between the sustainability assurance joint provision and sustainability assurance statement readability, an issue that has not been examined before.
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Saif Mahdi Muslim Al-Ameedee, Mahdi Moradi and Mahdi Salehi
Ethical concerns in the field of trade and business and research efforts in the area of management and implementation of ethical standards in the organizational chain in the…
Abstract
Purpose
Ethical concerns in the field of trade and business and research efforts in the area of management and implementation of ethical standards in the organizational chain in the current situation, mainly due to the impact on the performance and procedures of organizations, and, finally, the effect on the views and attitudes of stakeholders and users of corporate information have become critical. Therefore, this study aims to investigate the impact of business ethics on stress, anxiety and depression and the success of auditors in Iran and Iraq.
Design/methodology/approach
The study’s statistical population includes all partners, managers and auditors working in auditing firms. Three hundred sixty-five questionnaires were completed by Iranian respondents and 250 questionnaires by Iraqi respondents in 2021. Also, the analysis of variance and regression of ordinary least squares have been used for data analysis and testing of hypotheses.
Findings
The research results show a negative and significant relationship between the results of business ethics and stress, anxiety and depression of auditors in Iran and Iraq and a positive relationship between business ethics and auditors’ success in Iran and Iraq.
Originality/value
As the current research was conducted in emerging financial markets such as Iran and Iraq, which are highly competitive, along with special economic conditions, and as the occupation of the ISIS terrorist group, the civil wars in Iraq, the world’s severe economic sanctions against Iran and following the global crisis of COVID-19, both countries have had special conditions. Therefore, the current research can bring helpful information to the readers and help everyone develop science and knowledge in this field.
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Khaled Ibrahim, Christian Sarfo and Megan Burnett
This study aims to examine the mediating role of product judgement in the relationship between electronic word-of-mouth (eWOM) and purchase intention. Additionally, it explores…
Abstract
Purpose
This study aims to examine the mediating role of product judgement in the relationship between electronic word-of-mouth (eWOM) and purchase intention. Additionally, it explores the moderating effects of source credibility and consumer ethnocentrism on the relationship between eWOM and product judgement, with a specific focus on Halal products. We utilise the Elaboration Likelihood Model (ELM) to investigate how individuals navigate the processing of information, distinguishing between central and peripheral routes. This exploration aims to enhance our understanding of how the ELM framework influences product judgement and purchase intention in the context of eWOM, with a focus on Halal products.
Design/methodology/approach
To achieve these objectives, an online survey was conducted in the United Kingdom. The study employed a moderated-mediation model, analysed using PLS-SEM.
Findings
The findings highlight the significant role of source credibility in the central route of information processing and purchase judgements. This study confirms that Halal product judgement fully mediates the relationship between eWOM and purchase intention. Additionally, it reveals that higher source credibility amplifies the impact of eWOM on consumer judgement. However, no significant moderating effect of consumer ethnocentrism on the relationship between eWOM and product judgement was observed in this context.
Originality/value
This study enhances our understanding of how Halal products are adopted in non-Muslim societies, shedding light on persuasive processes. Additionally, it refines the ELM in the context of cross-cultural consumer behaviour. The findings underscore the importance of prioritising source credibility in communication to shape information evaluation and persuasion.
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Joseph Yaw Asomah, Eugene Emeka Dim, Yiyan Li and Hongming Cheng
Corruption perception is essential to study because it can shape people’s attitudes toward the government. Thus, the purpose of this paper is to address this key question: what…
Abstract
Purpose
Corruption perception is essential to study because it can shape people’s attitudes toward the government. Thus, the purpose of this paper is to address this key question: what factors are associated with a non-expert’s judgment of whether Canada is corrupt?
Design/methodology/approach
This study uses the World Value Survey conducted in Canada in October 2020. This survey is based on a nationally representative sample of a cross-section of adult Canadian residents, including Canadian citizens and permanent residents and those who are neither Canadian citizens nor permanent residents.
Findings
Based on this study, some conclusions can be made. First, people accessing corruption news from the traditional news media are less likely than those receiving information from the new media to perceive the state (in this case, Canada) as corrupt. Second, people who have less confidence in public institutions are more likely to perceive a country as corrupt. Third, people who participate in electoral and non-electoral forms of political participation are more likely to perceive the state and its public officials as corrupt. Fourth, regardless of which political party is in power, individuals who lean right politically are more likely than those on the left to perceive the state as corrupt. Finally, immigrants are less likely than those born in Canada to perceive the state as corrupt. This work enriches the literature on the substantive understanding of the factors associated with corruption perception.
Originality/value
Studies investigating factors associated with public perception of corruption tend to focus on developing countries. The current study contributes to filling this gap in knowledge by examining correlates of corruption perception in Canada. As a result, this study contributes to the literature on factors associated with corruption perception, especially in the developed country context.
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Bingjie Liu-Lastres, Ignatius Cahyanto and Chase Edwards
Tourist confidence plays an important role in people’s decision-making, including decisions related to consuming tourism products. However, little research has explored this…
Abstract
Purpose
Tourist confidence plays an important role in people’s decision-making, including decisions related to consuming tourism products. However, little research has explored this concept in depth to provide proper guidance on its operation and measurement. This paper aims to explore the concept of tourist confidence, develop and test a measurement and test the effects of tourist confidence on people’s travel intentions at different periods of time.
Design/methodology/approach
This study used repeated cross-sectional data and collected responses from three waves of national surveys of U.S. residents in 2021.
Findings
The results revealed three underlying dimensions of tourist confidence: (1) confidence in tourism/hospitality service providers, (2) self-confidence in tourist competency and (3) confidence in travel safety. The validity and reliability of the instrument were deemed satisfactory. The results also indicate the positive associations between tourist confidence and people’s travel decisions.
Originality/value
This study developed a measurement that is specific to the domain of tourist confidence. The findings of this paper reveal the multidimensional nature of tourist confidence. When translated into practice, the findings of this study can help practitioners understand how to effectively enhance tourist confidence in challenging, difficult and uncertain times.
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Samuel Koufie, Lexis Alexander Tetteh, Amoako Kwarteng and Richard Amankwa Fosu
This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating…
Abstract
Purpose
This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.
Design/methodology/approach
Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.
Findings
The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.
Practical implications
Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.
Originality/value
To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.
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This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money…
Abstract
Purpose
This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money laundering regimes of the UK and the USA.
Design/methodology/approach
The research draws upon the following sources. Firstly, statistics provided by the UK National Crime Agency, 2019 (NCA) regarding suspicious activity report (SAR) filing rates. Secondly, anti-money laundering legislation in the USA and UK. Thirdly, statements made in the political domain in the USA, particularly those which raised constitutional concerns during the progress of the Patriot Act 2001. Finally, statements and recommendations by a UK Parliamentary Commission enquiring into the effectiveness of the suspicious activity reporting regime.
Findings
The UK reporting regime does not accommodate professional judgement, resulting in the filing of SARs with limited intelligence value. This contrasts with discretionary reporting in the USA: voluntary reporting guides and influences auditor behaviour rather than mandating it. Defensive filing by UK auditors (defence to anti-money launderings [DAMLs]) has increased in recent years but the number of SARs filed has declined.
Originality/value
The study evaluates auditor behavioural responses to legislative regimes which mandate or alternatively accommodate discretion in the reporting suspicion of money laundering. Consideration of constitutional and judicial activism in this context is a novel contribution to the literature. For its theoretical framework the study uses Foucault’s concept of discipline of the self to evaluate auditor behaviour under both regimes.
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Li Jen He and Faradillah Amalia Rivai
This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature…
Abstract
Purpose
This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature environment.
Design/methodology/approach
The authors used the unique institutional setup of Taiwan, where the law requires that audit reports be signed by two audit partners. The authors examined the effect of gender diversity composition among engagement auditors on KAM disclosure, considering behavioral differences between female and male auditors.
Findings
The empirical results indicate that gender diversity composition in the dual-signature environment is associated with the number of disclosed KAM items (KAMIT) and the length of the explanations for each KAMIT. Furthermore, the authors found that gender diversity composition, particularly when led by female audit partners, has a more pronounced impact on the explanation of each KAMIT rather than on the disclosure of KAMIT. The authors also noted that the moderating effect of audit firm specialization does not influence the gender diversity composition of audit partners in disclosing KAMs.
Originality/value
This study’s empirical findings demonstrate that the interaction between different gender compositions in a dual-signature environment influences KAM disclosure.
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Omid Soleymanzadeh and Bahman Hajipour
The purpose of this study is to address why managers enter the excessive market. A comparison of the facts and perceptions of entrants relative to success in the market shows that…
Abstract
Purpose
The purpose of this study is to address why managers enter the excessive market. A comparison of the facts and perceptions of entrants relative to success in the market shows that many entrants are confident about the viability of their businesses and enter the market. Accordingly, the authors simulate market entry decisions to detect behavioral biases.
Design/methodology/approach
The authors adapted the entry decisions simulation method, which is supported by the theoretical foundations of signal detection theory (SDT) and signaling theory. The simulation model is implemented on the Anaconda platform and written in Python 3.
Findings
The results of this study suggest that overestimation relates to excess market entry. Also, the proportion of excess entry under difficult conditions is always higher than under easy conditions.
Practical implications
This research helps managers and firms think about their and their competitors' abilities and evaluate them before entering the market. Policymakers and practitioners can also design programs such as experiential learning to help entrants assess their skills.
Originality/value
So far, no research has investigated the role of overconfidence under different market conditions. Accordingly, this study contributes to the current market entry literature by disentangling the debate between absolute and relative confidence and by considering the role of task difficulty.
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