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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.

To heighten shopper interest, fast moving consumer goods marketers often attach supplementary labels to the package front to promote product benefits. This study aims to use claim credibility as the foundation for investigating how an extra affixed label that addresses product benefits impacts consumer evaluation, as well as identifying important factors that might moderate the resulting responses.

Three between-subjects experiments examine how claim credibility mediates the influence of extra affixed labels on product evaluation (Study 1). They also test whether the impact on consumer responses of extra affixed labels, with emphasis on the same vs different benefits as those printed on the front of a package (Study 2.1) or with a high or low relevance between their claimed benefits and the front-of-package stated ingredients (Study 2.2), is dependent upon individuals’ need for cognition.

Results show the power of extra affixed labels in improving product evaluation. Claim credibility mediated the observed effects of extra affixed labeling. Yet, the favorable effects of extra affixed labels for individuals high in need for cognition is diminished when expressed in a different (vs same) claim from those printed on the package front or the claim about product benefits is low (vs high) relevance to the declared ingredients. The reverse holds true for those low in need for cognition.

This study advances knowledge on the effects of extra affixed label claims on product evaluation.

The purpose of this paper is to examine the role of task and user’s topic familiarity in the evaluation of information patch (websites).

An experimental study was conducted in a computer laboratory to examine users’ information seeking and foraging behaviour. In total, 160 university students participated in the research. Two types of task instructions, specifically defined and non-specifically defined (general) task types were administered. Mixed methods approach involving both quantitative and qualitative thematic coding were adopted, from the data of the questionnaire surveys and post-experiment interviews.

In the context of task attributes, users who conducted information seeking task with specifically defined instructions, as compared to the non-specifically defined instructions, demonstrated stricter credibility evaluations. Evidence demonstrated the link between topical knowledge and credibility perception. Users with topical knowledge applied critical credibility assessments than users without topical knowledge. Furthermore, the evidential results supported that the level of difficulty and knowledge of the topic or subject matter associated with users’ credibility evaluations. Users who have lesser or no subject knowledge and who experienced difficulty in the information search tended to be less diagnostic in their appraisal of the information patch (website or webpages). Users equipped with topical knowledge and who encountered less difficulty in the search, exhibited higher expectation and evaluative criteria of the information patch.

The constraints of time in the lab experiment, carried out in the presence of and under the observation of the researcher, may affect users’ information seeking behaviour. It would be beneficial to consider users’ information search gratifications and motivations in studying information evaluations and foraging patterns. There is scope to investigate users’ proficiency such as expert or novice, and individual learning styles in assessing information credibility.

Past studies on information evaluation, specifically credibility is often associated with users’ characteristics, source, or contents. This study sheds light on the context of task type, task difficulty and topical knowledge in affecting users’ information judgement.

One of the scarce studies in relating task orientation, task difficulty and topical knowledge to information evaluations.

The purpose of this paper is to investigate the relationship of the visual element in a print advertisement to service quality expectations and to the source credibility score when a model or spokesperson is used in a service ad.

Data were collected from 230 college students at three different Midwestern universities using an experimental design. Three different ads were designed promoting a fictitious brand of automobile insurance, Top Tier. While the copy remained the same, the visual was changed to reflect three different types of visual strategies.

The results of the study indicate that both source credibility and service quality evaluations have a definite impact on attitude towards the ad and purchase intentions of a service and the type of visual element used is important in the ad evaluation process.

Future research needs to examine the relationship between source credibility and attitude towards the ad to determine which is the antecedent. Because of the student sample, use of only one creative message strategy, and one service industry, future research needs to replicate this study for additional creative message strategies and other service industries.

The findings of this research are important for creatives in designing service ads. If a model or spokesperson is used in the print ad, then source credibility is an important factor. Further, it is important to embed service quality cues in the ad to increase viewers' expectations of the service, thus enhancing purchase intentions.

This paper provides valuable information to creatives and researchers in the role of the visual element in evaluation of service quality expectations and source credibility. The paper provides an initial foundation for future research and future exploration.

The purpose of this paper is to examine the credibility of internet shopping. Credibility, which refers to the believability of information, is an important consideration of internet shopping.

The evaluation is conducted by incorporating Fogg's 10 Stanford Guidelines for Web Credibility into Nielsen's heuristic evaluation. Furthermore, security and individualisation are considered as additional heuristics. Evaluation criteria are developed based on these 12 heuristics. Three UK car insurance web sites are selected for evaluation, including the AA, Norwich Union and Tesco.

The results show that the Norwich Union site seems to be the most credible while the Tesco site appears to be the least credible. The most significant credibility problems are found to lie in the areas of “trustworthiness”, “expertise” and “real‐world feel”. In other words, these three areas are key issues for future improvement of these sites.

This paper contributes to the literature by providing a set of credibility design guidelines, which can be used to support the improved development of future internet shopping designs, especially car insurance web sites.

This study aims to examine the effects of three green information quality dimensions – persuasiveness, completeness and credibility – on green brand evaluation and whether this is mediated by green brand credibility. It also examines the moderating effects of eco-label credibility and consumer knowledge on green information quality dimensions and green brand credibility relationships.

Using a structured questionnaire on environmentally-friendly electrical goods/electronics, cosmetic and apparel product advertisements, involving an elaboration task, this study collected usable data from 1,282 Indian consumers across 50 cities. It also undertook an assessment for three different product groups using structural equation modelling to examine proposed hypotheses and assessed moderated mediation using the Hays process model.

The study indicates that: green brand credibility mediates the effects of green information quality dimensions on green brand evaluation; consumer knowledge moderates the effects of persuasiveness and completeness on green brand credibility and eco-label credibility moderates the effects of persuasiveness and credibility on green brand credibility.

In green information processing, this study supports the relevance of the elaboration likelihood model and the mediation effect of green brand credibility. It also presents evidence that credible eco-labels enhance green information processing. While the results are broadly consistent across the three product categories, the results may only generalizable to the environmentally-aware urban populations.

Help brand managers to design advertisements that add brand credibility in environmentally-aware urban markets.

It helps to define green information quality and the interacting effects of eco-label credibility and consumer knowledge in green information processing.

The goal of this study is to investigate the relationships among brand attachment, online source credibility, and severity of negative online information on perceived negative change in brand evaluation and perceived brand risk.

A 2×2×2 experiment was conducted to explore the effects of brand attachment (low or high), online source credibility (low or high), and online information severity (low or high) on perceived negative change in brand evaluation and perceived brand risk.

The results showed that the severity of negative online information affects perceived negative change in brand evaluation and perceived brand risk significantly. However brand attachment can reduce the effects of negative online information on perceived negative change in brand evaluation and perceived brand risk significantly. The results also showed that the effect of the severity of negative online information on perceived negative change in brand evaluation and perceived brand risk is moderated by online source credibility.

In addition to the main effects in the proposed research model, it is the first study to explore the moderating effects of brand attachment and online source credibility on the relationship between negative online information and perceived negative change in brand evaluation and perceived brand risk.

Purpose: Many Internet users search for health information but they struggle with assessing the quality of the information they find. By drawing on a multi-modal approach to data collection, this study aims to understand further the nuanced cognitive processes that people utilize as they acquire and evaluate online health information.

Design: We used a mixed-methods approach that includes surveys, interviews, and observations of 76 diverse adults of all ages in the Chicago area completing various health information-seeking tasks.

Findings: Most participants begin their information-seeking process on search engines. We identified the most popular credibility-assessment strategies used on the search engine results’ pages (SERP) as well as on websites. We also explored how the process of executing such strategies reveals greater and lesser savvy among users.

Research Limitations: While the sample size and methods limit its generalizability, this study included a larger and more diverse group of participants than most observational work, which results in data about a wider range of behaviors than is typical of such research.

Social Implications: Our findings showed that most of our participants could use additional education regarding credibility assessment of online health information. Additionally, since a great deal of credibility assessment occurs on SERP, search companies bear a particular responsibility for ensuring the quality of the information their results highlight.

Helping Autism‐diagnosed teenagers navigate and develop socially (HANDS) is an EU research project in progress. The aim of HANDS is to investigate the potential of persuasive technology as a tool to help young people diagnosed, to whatever degree, as autistic. The HANDS project set out to develop mobile ICT solutions to help young people with autism become more fully integrated into society and the purpose of this paper is to present an overview of the design behind the HANDS toolset.

The topic of credibility is approached from an analytical, as well as an ethical, angle in order to address issues of credibility in relation to designing assistive technological tools. In addition, the authors set out to explore possible ways in which credibility can be evaluated. The paper presents a preliminary method for the evaluation of credibility; but which requires further refinement, as well as empirical support in order to inform us about issues of system credibility. Therefore, the suggested method reflects a working hypothesis which may serve as a springboard for further investigation.

The authors propose a preliminary method which reveals the necessity of certain preconditions requisite for evaluating the credibility of a system; and, in this way, seek to establish an ethically sound evaluation procedure for analysing credibility, by combining quantitative (i.e. electronic footprints) and qualitative assessments (i.e. dialogue between teacher and learner) of system credibility.

Further investigation of the evaluation process is needed to develop a standard for resolving the credibility of a system. Naturally, such a standard would serve not only as a tool for measuring credibility but also as a didactic tool for scaffolding a pedagogic dialogue between teacher and learner. It becomes important, therefore, to undertake the task of developing this standard in collaboration with the teachers in the HANDS project.

The paper discusses credibility issues and ethical concerns with a view to designing mobile solutions for autism‐diagnosed teenagers. The ideas expressed and developed herein are applicable to many assistive, technological tools available to persons with special needs.

The purpose of this paper is to examine the role of one particular online discussion forum as a potentially authoritative health information source for its users. The concept of cognitive authority is used as a starting point for understanding information evaluation in this context. The focus is placed on the types of information users seek for from this forum, the ways they assess the credibility of information obtained, and their views on the impact of this information.

The empirical data were collected with a questionnaire survey from the users of a Finnish online forum for girls and young women (n=290). The data were analyzed qualitatively with content analytic techniques and quantitatively by using descriptive analysis.

The forum was found to offer girls and young women the possibility to receive health information from peers. It was viewed as an appropriate source for experiential rather than factual health information and used to find information on sexuality, bodily functions and diets, for example. Author-related cues, argumentation and tone, veracity and verification were recognized as means to evaluate information credibility. Credibility evaluation was found to be linked with conceptions of the forum and the type of information sought. A share of the respondents recognized the information obtained to have influence on their thinking or behavior.

Based on the findings, it can be argued that the members of the online forum – individually or collectively – can act as cognitive authorities for other users. The findings cannot be generalized beyond this online forum, to Finnish girls or young women, or even the users of the online forum. However, they provide insights into the ways young people evaluate user-generated information in a particular online setting and domain of knowledge and as such contribute to research on cognitive authority, credibility evaluation and information literacy.