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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.

Corporate trainers' credibility has been universally ignored by researchers and its significance has remained elusive across cultures. Thus, the purpose of this present paper is to examine variations of trainers' credibility determinants in Canada and Morocco.

A comparative qualitative study with in‐depth interviews and the grounded theory approach were adopted to carry out the research. Participants in the study consisted of 60 civil servants employed in various governmental departments in Canada and Morocco.

A framework identifying distinct categories based on common determinants of trainers' credibility was constructed for each respective country. These categories were attributed the following designations: qualifications, perceived competence, perceived justice and perceived confidence for the Canadian sample; and qualifications, perceived competence, and personal attributes for the Moroccan sample. Similarities surfaced regarding some of the determinants in both cultures such as qualifications, and competence. However, Canadian respondents emphasized trainers' performance, fairness and confidence, while Moroccan trainees valued wisdom (hikma), honesty (sidk), trust (amanah) and the trainer as a role model.

The findings indicate that cultural values ought to be considered in trainers' credibility in efforts to enhance the level of comprehension regarding credibility determinants that could impact training success and effectiveness. It is also recommended that organizations consider taking into account the determinants of credibility during the selection process of trainers who will be primarily tasked with delivering corporate training to employees locally or in various cultural settings.

The paper provides groundbreaking insights as it is the first study to investigate trainers' credibility across cultures by resorting to an emic approach to provide a cross‐cultural perspective on the subject.

The experiential nature of travel and tourism services has popularized the importance of electronic word-of-mouth (EWOM) among potential customers. EWOM has a significant influence on hotel booking intention of customers as they tend to trust EWOM more than the messages spread by marketers. Amid abundant reviews available online, it becomes difficult for travelers to identify the most significant ones. This questions the credibility of reviewers as various online businesses allow reviewers to post their feedback using nickname or email address rather than using real name, photo or other personal information. Therefore, this study aims to determine the factors leading to reviewer credibility.

The paper proposes an econometric model to determine the variables that affect the reviewer’s credibility in the hospitality and tourism sector. The proposed model uses quantifiable variables of reviewers and reviews to estimate reviewer credibility, defined in terms of proportion of number of helpful votes received by a reviewer to the number of total reviews written by him. This covers both aspects of source credibility i.e. trustworthiness and expertness. The authors have used the data set of TripAdvisor.com to validate the models.

Regression analysis significantly validated the econometric models proposed here. To check the predictive efficiency of the models, predictive modeling using five commonly used classifiers such as random forest (RF), linear discriminant analysis, k-nearest neighbor, decision tree and support vector machine is performed. RF gave the best accuracy for the overall model.

The findings of this research paper suggest various implications for hoteliers and managers to help retain credible reviewers in the online travel community. This will help them to achieve long term relationships with the clients and increase their trust in the brand.

To the best of authors’ knowledge, this study performs an econometric modeling approach to find determinants of reviewer credibility, not conducted in previous studies. Moreover, the study contracts from earlier works by considering it to be an endogenous variable, rather than an exogenous one.

This paper examined the deterministic and moderating impacts of skill on the behavioural (benevolence) and cognitive (credibility) dimensions of trust within small-to-medium-sized enterprises (SMEs) upstream (i.e. supplier-to-customer) relationships. A theoretically grounded research model was developed that comprised of three cognitive and three behavioural antecedents of benevolence and credibility. Impact of time (i.e. chronological influences) on skill-driven bi-dimensional trust development was assessed as well.

All measures were borrowed from top ranking journals and adapted for use. An online questionnaire-based survey was conducted with UK SMEs executives who were involved in electrical and electronic components industry. A total of 231 useable questionnaires were received which represented a response rate of 15.4%. After validity and reliability checks, the collected data were subjected to partial least square analysis to verify the deterministic and/or moderating impact of skill on bi-dimensional trust.

The results supported a dual role (a moderator and a determinant) of skill on SMEs upstream relationship trust. However, the moderating effect of skill dominated the deterministic effect. Furthermore, the results indicated that skill tends to behave differently toward cognitive and behavioural dimensions of trust. Hence, how skill development is influenced by different dimensions of trust, and the role time plays in skill-driven trust enhancement should be carefully considered in SME upstream relationships. Therefore, it is suggested that the nature and context of each supplier–customer relational episode should be examined in terms of the outcomes it is designed to achieve in a relationship.

This study evaluated an in-depth association between skill and bi-dimensional trust development within SME upstream relationships. Specifically, deterministic and moderating impacts of skill on credibility and benevolence were investigated.

The authors aimed to identify the opinions of young adult consumers regarding food processing companies’ (FPCs) credibility in terms of food safety (FS).

The authors surveyed Generation Z (GenZ) consumers. The authors assessed the reliability of the research questionnaire using Cronbach’s alpha statistics. The authors used descriptive statistics and one-way ANOVA analysis of variance in the data analysis to determine intergroup variability. The authors performed statistical analyses using IBM SPSS Statistics. 27.

The most valued determinants for consumers were competence and skills, and the most valued family members’ opinions on FS, followed by experts’ opinions. FS concerns are more associated with FPCs than with farmers. The ethics of conduct and moral responsibility play an important role in assessing the FPCs’ credibility.

The questionnaire did not focus on specific food industries, such as fruit and vegetables, fish, meat, dairy, etc. In the future, a similar survey on producers’ credibility should consider the issue of FS risks associated with the specifics of a particular industry.

The authors proposed a set of factors that may determine young adult consumers’ perception of the FPCs’ credibility, which they may use for research within other consumer groups.

This study aims to assess the relative importance of the argument strength, argument sidedness, writing quality, number of arguments, rated review usefulness, summary review rating and number of reviews in determining the perceived usefulness and credibility of an online review. Additionally, the authors use insights from the elaboration likelihood model (ELM) to explore the effect of consumers' product category involvement on the cues' relative importance.

A conjoint analysis (N = 287) is used to study the relative importance of the seven previously mentioned attributes. A balanced orthogonal design generated eight cards that correspond to individual reviews. Respondents scored all eight cards in a random order for perceived usefulness and credibility.

Overall, argument strength is the most important cue, while summary review rating and the number of reviews are the least important for perceived review usefulness and credibility. The number of arguments is more important for people who are more highly involved with the product, while writing quality and rated review usefulness are relatively more important for the low-involvement group.

This study provides a comprehensive test of how consumers perceive online reviews, as it the first to the authors’ knowledge to simultaneously investigate a large set of cues using conjoint analysis. This method allows for the implicit valuation (utility) of the individual cues, revealing the cues' relative importance, in a setting that comes close to a real-life context. Besides, insights of the ELM are used to understand how the relative importance of cues differs depending on the level of review readers' product category involvement.

To develop and test a new model of relational exchange in marketing‐oriented non‐equity international strategic alliances.

The model is tested using a sample of 97 matched dyads of US and Japanese firms in the electronics industry. The model was tested using three stage least squares.

The data generally support the proposed model for both nations/cultures. The results suggest that the benevolence dimension of trust is a more important determinant of managerially assessed alliance marketing performance for the Japanese firms relative to their US partners.

While strong inferences are inhibited by the nature of our data set, our research implies that cultural sensitivity is an important determinant of the credibility and benevolence dimensions of trust and quality information exchange. Also, exchanging quality information is a strong mediator of the trust‐performance relationship.

International marketing managers should be focused on the process of developing high levels of alliance marketing performance. Our results suggest that this performance can be linked, at least in part, to the exchange of relevant, timely, important information. Information exchange in turn depends on the development of trust and cultural sensitivity in the relationship.

This paper integrates the cultural sensitivity construct into a relational exchange model of international alliances, demonstrating the importance of being open to, and understanding of, culturally driven operational differences. The important behavioral construct we call quality information exchange is a mediator in the relational exchange model, an improvement over models that include only relational constructs such as trust and commitment.

The purpose of this study is to examine the impact of brand credibility on purchase intentions toward global brands and domestic brands in an emerging market context. It further examines three drivers of brand credibility: perceived globalness, perceived local iconness and perceived authenticity.

A structured questionnaire was used for data collection. Systematic random sampling using the mall intercept technique was used to collect cross-sectional data from 836 customers in India. Hypotheses were tested by using structural equation modeling with AMOS 21.

The results demonstrate the significance of brand credibility on purchase intentions. Furthermore, brand globalness differentially influence brand credibility for global and domestic brands.

The findings provide key insights for marketers regarding consumer evaluation of global brands and domestic brands in emerging markets.

This study contributes to the literature by proposing and testing the key role of brand credibility in consumer choice of global brands versus domestic brands in an emerging market context.

This study aims to address the credibility effects of refutational versus non-refutational two-sided messages. Additionally, it aims to unravel the moderating role of issue ambivalence and argument type.

A 2 × 2 × 2 between-subjects factorial experimental design (N = 853 adolescents) investigates the effect of eight anti-binge drinking and anti-marijuana messages on source and message credibility.

The results show that refutation increases credibility compared to non-refutation. Additionally, a three-way interaction effect is found: credibility depends on the ambivalence of the issue and the argument type.

First, this study clarifies the inconsistencies found in previous literature regarding (non-)refutational two-sided messages by addressing two important (and so far neglected) moderating variables. Second, we provide useful new insights for health practitioners who develop campaigns to prevent drug abuse among adolescents.