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The purpose of this study is to develop a taxonomy of the major factors that influence auditors' selection and assessment of evidential cues. A discussion of how future research can help extend the taxonomy is also offered.

A literature review of prior research on auditors' utilization of evidential cues is introduced, followed by a summary taxonomy of the variables influencing this decision. Then, an exploration of future research directions is introduced.

A four‐category taxonomy is designed. Auditors' decision to incorporate a certain piece of evidence is a function of one or more categories of factors: individual, environmental, task related, or related to the nature of the cues. With its emphasis on audit quality, and thus on enhanced evidence gathering, the Sarbanes‐Oxley Act (SOX) has the potential to alter and/or expand the structure of the proposed taxonomy.

The taxonomy is based mainly on prior research in accounting and auditing. Incorporating other research on evidence selection and utilization from human behavior and human psychology may enhance the model.

The paper integrates into a model a large body of research on evidential cue selection and use in auditing. The taxonomy is a convenient starting point for researchers attempting to locate prior research in this area. Additionally, the taxonomy is an important guideline for audit partners and managers when planning an audit for two reasons. First, it sheds the light on many variables audit partners and managers need to consider when assigning audit tasks to audit team members with various levels of expertise. Second, it explores the impact of the SOX on current evidence collection practices in auditing.

The purpose of this paper is to determine which design and operational attributes of e-commerce websites consumers use to assess website quality. Cue utilization theory is used to examine the explanatory power, robustness and relevance of the WebQual model. Results indicate which WebQual dimensions are the most relevant and salient to website users. These dimensions are categorized by their perceived and confidence values. A second study is conducted about how website users evaluate and utilize the WebQual dimensions.

Survey methodology was utilized to provide insight into the nomological validity of the WebQual model by examining it through a cue utilization lens.

The first study categorizes the WebQual dimensions on their ability to provide a diagnostic measure of website quality, and consumer confidence in their ability to use these cues when judging the website's overall quality. The second study presents results of each dimension in relation to the quality evaluation of an actual e-commerce website. Additional analysis also revealed gender differences in cue utilization.

This study provided insight into WebQual-based research and identified original differences in cue utilization across genders. Results suggest that it may be beneficial for brand managers to focus on a subset of quality dimensions, rather than assume that consumers are comfortable using all website attributes to formulate quality judgments. These, results contribute to multiple literatures by providing a model that developers can utilize to focus on the deterministic characteristics of overall website quality. Further, the cue utilization perspective provides additional avenues for fruitful further research into consumer decision-making in the e-commerce context.

The purpose of this paper is to examine the utilisation of product choice cues in a retail environment and the impact of consumer involvement on this utilisation. It further investigates the impact of product knowledge on product choice cue utilisation and its moderating role on the impact of consumer involvement.

The case of wine as an exemplary product category is considered, given the importance and variability of choice cues that have been found to affect product choice. Analysis is conducted on survey data from a sample of wine consumers in Ontario, Canada. Product choice cues are grouped into extrinsic, intrinsic and marketing mix. The importance of how these cues are influenced from different dimensions of consumer involvement is illustrated.

The results show that product knowledge has a positive impact on intrinsic product cue utilisation and further moderates this relationship improving the predictability of the hypothesised model. Implications for theory and practice are also discussed.

From an industry viewpoint, the focus in the past has mostly been on using packaging to attract attention/create awareness, create an image of desirability, etc., but not nearly as much on the functionality aspects thereof; for example alternative smaller packaging sizes to the standard 750 ml wine bottle.

The study uses a multi-dimensional approach to measure the impact of enduring involvement on utilisation of product choice cues.

The purpose of this study is to examine the consumer-side effects of “under new management” (UNM) signs. The authors integrate cue-utilization theory and relevance theory to guide hypotheses about the conditions under which these signs are and are not beneficial.

Two consumer-based experiments were used to examine the quality and reputation effects of restaurants signaling a management change on potential and existing customers.

The results suggest that positive and negative effects are possible. The direction of these effects is contingent upon consumers’ prior experience, type of service (i.e. search/experience) and the relevance of the signal.

The study is limited to one industry (i.e. restaurants) and examines the effects of market signals on perceived quality and reputation. In addition, this research brought forth the notion of “signal relevance” and suggested that it may be explicitly tied to attributions. However, this assertion must examine multiple signals (relevant/irrelevant) and their contingent effects on consumer perceptions.

The findings advise businesses to use caution when using signals such as an “UNM” sign, as they appear to have different effects depending on the experience of the consumer with the service and the relevance of the signal.

This research contributes to the literature on cue utilization theory to understand the effects of marketplace cues on consumer perceptions. It contributes to marketing theory and practice by proposing a model of cue effects based on prior customer experience, type of service and cue relevance.

Considering Gen Z’s unique formative experience with social media, this study aims to apply the cue utilization theory to investigate the effects of social media policy as an organizational cue in attracting this cohort to hospitality and tourism (H&T) companies.

A 2 (policy frame: promotion/prevention) × 2 (policy boundary: distinct/permeable) experiment was conducted with 243 Gen Z H&T job seekers. ANCOVA analyses were performed to analyze the effects of policy frame and boundary on perceived organization attractiveness and pursuit intention, respectively.

This study found that when a company policy promoted social media usage, Gen Z job seekers reported higher attractiveness and pursuit intention in the distinct boundary condition. However, when a company’s social media policy emphasized a prevention frame, Gen Z job seekers reported a similar level of perceived attractiveness and pursuit intention, regardless of the policy boundary conditions.

This study addressed the literature gaps of limited research on the Gen Z workforce and the effects of social media policy on talent attraction. Based on the cue utilization theory, this study identified the policy clause combinations that generated positive recruitment impacts among Gen Z members. The study provided unique theoretical and practical implications for H&T managers to use social media policy as a novel and cost-effective tool to attract Gen Z talents.

考虑到 Z 世代在社交媒体方面的独特成长经历, 本研究借鉴了线索利用理论, 调查了社交媒体公司政策作为组织线索在吸引这一年轻人才群体加入酒店和旅游公司方面的影响。

本研究在 243 名 Z 世代潜在的酒店和旅游从业人员中进行了 2（政策框架：促进与预防）x 2（政策边界：明显与模糊）的实验。 通过一系列 2x2 ANCOVA 分析来确认政策框架和政策边界对Z 世代的劳动力在组织吸引力和求职意愿的影响。

研究结果表明, 当公司提倡在工作中使用社交媒体, Z世代潜在员工觉得有明显边界政策的公司 （相对于有模糊边界政策的公司）具有更高的吸引力和追求意愿。 然而, 当公司的社交媒体政策强调预防框架时, 无论政策边界如何界定, Z 世代潜在员工都表示相似的组织吸引力和求职意愿。

本研究从人才吸引的角度来填补了关于 Z 世代劳动力和社交媒体政策的研究空白。 基于线索利用理论, 该研究揭示了对 Z 世代成员产生积极招聘影响的政策条款组合。 该研究为酒店和旅游管理人员使用社交媒体政策作为吸引 Z 世代人才的新颖且具有成本效益的工具提供了独特的理论和实践意义。

Teniendo en cuenta la experiencia formativa única de la Generación Z con los medios sociales, este estudio aplica la teoría de la utilización de señales para investigar los efectos de la política de medios sociales como indicio organizativo para atraer a esta cohorte a las empresas de hostelería y turismo.

Se realizó un experimento de 2x2 (marco de la política: promoción vs prevención) x (límite de la política: distinto vs permeable) con 243 personas de la Generación Z en busca de empleo en hostelería y turismo. Se aplicaron análisis ANCOVA para analizar los efectos del marco de política y el límite en el atractivo percibido de la organización y la intención de búsqueda, respectivamente.

Este estudio descubrió que cuando la política de una empresa promovía el uso de los medios sociales, los solicitantes de empleo de la Generación Z declaraban un mayor atractivo y una mayor intención de búsqueda en la condición de límite diferenciado. Sin embargo, cuando la política de medios sociales de una empresa hacía hincapié en un marco de prevención, los solicitantes de empleo de la Generación Z informaron de un nivel similar de atractivo percibido e intención de búsqueda, independientemente de las condiciones de límite de la política.

Este estudio abordó las lagunas en la literatura debido a la investigación limitada sobre la fuerza laboral de la Generación Z y los efectos de las políticas de redes sociales en la atracción de talento. Basado en la teoría de utilización de señales, el estudio identificó las combinaciones de cláusulas de política que generaron impactos positivos en la contratación entre miembros de la Generación Z. El estudio proporcionó implicaciones teóricas y prácticas únicas para que los gerentes de hostelería y turismo utilicen las políticas de redes sociales como una herramienta novedosa y rentable para atraer talento de la Generación Z.

To examine whether the country of origin (COO) effect actually exists in an e-commerce context, the authors intend to contribute to the ongoing debate by measuring the COO effect through a series of connected studies.

Drawing on cue utilization theory, the authors emphasize the urge to investigate the COO effect in multiple cue settings in order to reveal a more realistic picture of its actual effect size. In contrast to most prior research, which often does not analyze COO using methodological plurality and neglects important contextual factors, the authors employed a four-staged research design in an attempt to trigger and measure the COO’s implicit effect size in today’s pervasive context of online shopping. The importance of brands (inhering the COO) is decompositionally calculated relative to other extrinsic cues by applying a Hierarchical Bayes estimation, with the COO impact being extracted subsequently.

The results deepen concerns that the COO effect actually does not exist, particularly in the more contemporary context of online shopping. Specifically, preferences for previously favored German products faded when controlling for brand attitude for both high-involvement (p = 0.003) and low-involvement products (p = 0.024).

The study focused on consumers of Generation Y, as they represent one of the most important segments in online shopping. Findings might be replicated for other consumer generations. The study focused on Chinese consumers, as the Chinese e-commerce market represents the world’s largest one. Future studies might investigate other markets.

As brands, rather than a COO effect, impacted consumer preferences, companies selling their products to Chinese consumers online need to establish a reputation for quality early on. Chinese companies should emphasize their COO to make use of the ethnocentrism detected. Companies profit from the Best-Worst Scaling investigation revealing which product categories Chinese consumers most preferably buy online from German companies.

To the best of the authors’ knowledge, this study is the first to capture the importance of COO in the contemporary context of ubiquitous online shopping. Moreover, a more realistic and less biased way of measuring the importance of COO is enabled by building upon three pre-connected studies. The findings allow to develop a generalization for both high- and low-involvement products.

The proliferation of digital communication on social media provides new opportunities for businesses to take advantage of Internet memes to boost customer engagement. Academic literature on digital communications mostly focuses on popular forms such as selfies, branded posts, and branded emoticons. Less attention has been paid to brand memes and their implications for brand management. Based on the cue utilization theory, this research aims to investigate the informational cues of brand memes foster brand partnerships.

The structural equation modeling and importance-performance matrix analysis were used to empirically validate the research hypotheses with 595 respondents to an online survey.

Three informational cues of brand memes (i.e. comprehensibility, novelty, and meme-brand congruity) stimulated consumers' attitudes, which in turn impacted consumer-brand relationships. Another brand meme informational cue, sarcasm, negatively moderated the relationships between the three informational cues and consumer-brand relationships.

Our findings indicate that a brand can engage consumers in conversations on social media and foster long-term consumer-brand relationships through brand memes.

This study aims to explore how specific cues with new manifestations (i.e. herding message and price discount information) and customer cognitive style influence attention allocation and purchase intention.

To empirically validate the research hypotheses, an eye-tracking experiment with a 2 × 2 × 2 mixed design was conducted on a sample of 44 participants recruited from a university in China. Repeated measures analysis of variance was employed for data analysis.

The results show that herding message and price discount information play different roles in viewers' attention and have an interactive effect on attention. Moreover, individual cognitive styles moderate the impact of herding message on attention allocation. Still, two cues positively affect customer purchase intention.

This study guides future research by applying cue utilization theory to investigate the effects of two cues in live streaming. Findings offer practical implications for how live streaming cues affect viewers' attention allocation and purchase intention.

The purpose of this paper is to explore the impact of product information on impulse purchases in a cross-border electronic commerce (CBEC) setting from the perspective of cue stimulation.

This study proposes a research model of impulse purchases in CBEC based on the cue utilization theory and Stimulus-Organism-Response (S-O-R) model. The research model was tested using covariance-based structural equation modelling. Data were collected from the consumers of a popular CBEC platform in China.

A high-quality product description has a significant positive effect on concentration but not on curiosity and autotelic experience. A high-quality product display has a significant positive effect on concentration, curiosity and autotelic experience. High-quality product content has a significant positive effect on curiosity and autotelic experience but not on concentration. Curiosity and autotelic experience both have a significant positive effect on impulse purchases; however, concentration has no such effect on an impulse purchase. Curiosity and autotelic experience have a full mediation effect between product display and impulse purchases and between product content and impulse purchases, respectively.

This study integrates the S-O-R model and cue utilization theory to construct a theoretical model of product information-flow experience-impulse purchases. According to the model, we can understand how product information influences consumers' impulse purchases in CBEC.

The purpose of the present study is to examine the effect of organic food certification labels of different third-party verification institutions on consumers' choice of organic food in terms of willingness-to-pay (WTP) using cue utilization theory.

The study conducted an experiment in which organic rice and organic certification labels were presented to 360 valid participants.

With different organic rice labels issued by various third-party verification institutions, including (1) foundations, (2) associations, (3) university certification centers and (4) private businesses, results indicate that consumers had different preferences and WTP for certain labels. The institutions preferred organic food labels issued by non-profit organizations. In addition, consumers showed different WTP as a result of different purchase motivations (e.g. health vs environmental protection).

These results imply that consumers might not have confidence in the organic labels issued by associations and private institutions. Therefore, different types of certification institutions can have significantly different impacts on consumers' WTP. The study further proposes that the extrinsic attributes of food products (i.e. the cues used in making a purchase decision) must be incongruent with the image of third-party certification institutions in order to develop more efficient communication of product information and to encourage consumers to give positive comments regarding organic food.