Search results

The purpose of this study is to examine the relation between product market competition and audit fees by using firm-level product market competition measures and mitigating the endogeneity issues.

This study uses 12,136 US firms from 2004 and 2019. To ensure the robustness of the main findings, this study uses three firm-level product market competition measures and import trade tariff rate reductions of the USA as a quasi-natural experiment. This study also performs three cross-sectional tests and validation tests.

This study demonstrates that there is a negative relation between product market competition and audit fees and establishes a causal relation. Moreover, it reveals that the findings become more pronounced when auditors possess industry-specific expertise, when client firms are younger, and when operating within more homogeneous industries. Additionally, a validation analysis supports the findings.

This study offers significant insights for regulators by highlighting how product market competition plays a constructive role in overseeing firm management.

The authors contribute to the existing literature by showing that there is a negative association between product market competition and audit fees after controlling external monitoring mechanisms. The authors also find the causal relation. These findings indicate that competitive pressures originating from product markets exert a significant influence on disciplining a client firm’s management.

Analyses of cultural landscapes need to combine natural and social-cultural components to promote discussions on landscape planning and heritage management. This qualitative research explores the integrated case study of ten municipalities in the “Vineyard Landscape of Piedmont: Langhe-Roero and Monferrato”, Italy, a UNESCO World Heritage cultural landscape. The research aims to raise awareness of its aesthetic-perceptive features, the importance of effective identification of visual impacts and to promote mitigation strategies/actions for updating the current Management Plan.

Two rounds of interviews and focus groups with mayors were performed in 2015 and 2020 to identify trends and drivers of change affecting the territories. Potential mitigation strategies and actions were voted on and selected in response to five critical themes that emerged from the survey, mainly related to real estate and its supplies.

The results suggest tools and policies in the fields of landscape architecture and landscape design that could benefit planning and management at different levels. They support the design of sustainable scenarios, improving mayors' understanding of the significance of cultural landscapes and promoting them as heritage managers. Furthermore, they intend to preserve the authenticity of the landscape by supporting its attributes for long-term conservation.

The research makes an original contribution on the visual implications of anthropogenic landscape transformations in ten municipalities constituting this serial property, six years after its UNESCO nomination (2014).

This paper aims to investigate consumer sustainability awareness. In addition, it examined consumer purchasing behaviour as well as the use and disposal of used clothes.

To investigate consumers’ understanding of sustainability, clothing consumption, use and disposal of cloth. Primary data was gathered through the use of open-ended questionnaires. The study used a total of 56 consumers.

It was shown that consumers are aware of sustainability as a worldwide concern. It was also established that customers occasionally buy garments based on their hobbies and end up not using all of the clothes before the season ends. They also revealed that destroying or discarding used clothing can be bad for the economy, the environment and society.

Consumers in Bolgatanga were the primary subject of this investigation. Different outcomes might be produced if the study was conducted in different regions of Ghana.

Outlining the behaviour of consumers is important to advance awareness on sustainability to avoid congesting the environment/society with used clothes.

To reduce the potential impact that clothing may have on the many agents of sustainability, fashion designers ought to provide instructions to consumers on how to use and dispose of clothing.

This study contributes to policy development strategies of disposing off used clothes and consumers purchasing behaviour of clothes.

This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.

I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.

This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.

Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.

The e-services market is expected to reach nearly $500bn globally by 2028. As this marketplace grows, customer-to-customer interactions (CCIs) occurring through virtual channels will likely increase. Consequently, the purpose of this research is to examine how the context in which CCI’s occur (i.e. virtual vs in-person) and the frequency of their occurrence affects customer identification, leading to increased customer engagement and more favorable purchase behaviors.

Two studies were conducted to test the proposed models and hypotheses. The sample for Study 1 is comprised of college students taking in-person or online classes (n = 290). In Study 2, members of an online brand community (n = 125) were surveyed. Hypotheses were tested using structural equation modeling (SEM).

Overall, results support a mediation effect such that CCI context (virtual vs in-person) affects customer engagement and purchase behaviors via customer identification. Specifically, Study 1 finds that customer engagement behaviors (CEBs) are greater for in-person CCIs due to the frequency of interactions and heightened identification between customers. Study 2 further examines the CCI frequency-identification link and finds that customer-firm identification is the only form of identification that affects CEBs and purchase behaviors.

Limited customer engagement research has examined the effects of CCIs on CEBs, and research has rarely compared in-person to virtual CCI contexts. This paper addresses these shortcomings by testing the effects of in-person and virtual CCIs on CCI frequency, identification and CEBs. This research fills another important gap in the literature by considering the unique effects of specific dimensions of customer identification on CEBs and purchase behaviors.

The purpose of this study is to examine the role of social presence in enhancing positive behaviors in the virtual reality (VR)-based wine tourism context through an innovative approach.

Two sequential experimental studies were conducted to test proposed hypotheses using Web and head-mounted display (HMD) VR formats. Specifically, Study 1 probed the influence of social presence on mental imagery, which subsequently impacted destination visit intention, drinking intent and memorable experience. Study 2 used a field experiment to explore the boundary effects of environmental cues (nature versus social) on social presence and a series of behavioral intentions using an HMD format.

The findings represent one of the first efforts to unravel the influence of social presence on positive behaviors through mental imagery and the moderating role of environmental cues.

This research enhances the understanding of wine tourism, drawing upon social presence theory and stimulus-organism-response framework.

The outcomes provide valuable insights for wine tourism marketers in developing innovative marketing strategies by addressing the usage of social presence and environmental cues in a VR setting.

To the best of the authors’ knowledge, this study is the first to enrich the existing knowledge of wine tourism by exploring the role of social presence and environmental cues in both Web and HMD VR formats.

As an emerging video comment feature, danmaku is gaining more traction and increasing user interaction, thereby altering user engagement. However, existing research seldom explores how the effectiveness of danmaku on user engagement varies over time. To address this research gap, this study proposes a comprehensive framework drawing on social presence theory and information overload theory. The framework aims to explain how the effectiveness of danmaku in increasing user engagement changes over shorter time intervals.

A research model was proposed and empirically tested using data collected from 1,019 movies via Bilibili.com, one of China’s most popular danmaku video platforms. A time-varying effect model (TVEM) was used to examine the proposed research model.

The study finds that the volume of danmaku and its valence exert a time-varying influence on user engagement. Notably, the study shows that danmaku volume plays a more substantial role in determining user engagement than danmaku valence.

This research offers theoretical insights into the dynamic impact of danmaku on user engagement. The innovative conceptualization and measurement of user engagement advance research on pseudo-synchronous communication engagement. Furthermore, this study offers practical guidelines for effectively managing danmaku comments on online video platforms.

In the dynamic landscape of the digital economy, companies are increasingly adopting omnichannel integration strategies to enhance customer experiences. However, the interplay between this strategy and digitalisation in fostering brand trust remains uncharted. Drawing on the social exchange and psychological reactance theories, this study ventures into unexplored territory by examining the impact of omnichannel integration and digital value on brand trust building. It also delves into the boundary roles of customers’ psychological perceptions, both positive (customer empowerment) and negative (privacy concerns and perceived deception), in this process.

This study conducted an online survey of 595 omnichannel users in China and validated the model using partial least squares structural equation modelling (PLS-SEM).

This study’s results have significant implications for businesses. They show that customer perception of omnichannel integration and perceived digital value are critical drivers of omnichannel brand trust, with customer empowerment playing a mediating role. Notably, the study also reveals that customers’ negative psychological perceptions can have different moderating effects, highlighting the need for businesses to address these concerns in their omnichannel strategies.

This study breaks new ground in marketing research by highlighting the benefits of omnichannel integration and incorporating digital perspectives. It demonstrates the positive impact of blending customer perception of omnichannel integration and perceived digital value on brand trust formation. Furthermore, it explores the boundary roles of customers’ psychological perceptions in this process, offering a unique and comprehensive perspective.

This paper studies the impact that perceived proximity and employee voice have on the affective well-being of employees working from home (WFH). Drawing on Wilson et al.'s (2008) model of perceived proximity in virtual work, we believe that effectiveness in the use of the enterprise social network (ESN), communication and workmate identification increase the perceived proximity of teleworkers. We also propose that employee voice and perceived proximity have in turn positive implications in terms of well-being.

The study analyzes a dataset of 542 professionals with experience in home-based telework. Structural equation modeling (SEM) has been used to test the proposed hypotheses.

Results show that perceived proximity is significant and positively associated with affective well-being. Conversely, the expression of direct voice using electronic channels has a negative influence on the well-being of home-based teleworkers.

This study reveals the need to re-think the challenges of telework after the forced experiment of WFH provoked by the COVID-19 pandemics. Building on the “far-but-close” paradox, it emphasizes the role of workmate identification and communication and the perceived effectiveness of the ESN as sources of perceived proximity. At the same time, the paper adds to telework research by explaining how the expression of direct voice through electronic channels and indirect voice can have consequences in terms of well-being.

Focusing on the social influence processes in the context of massively multiplayer online role-playing games (MMORPGs), this study aims to investigate the nomological network of social influence factors, a topic seldom explicitly articulated in the literature in this unique context.

This study adopts a mixed-methods approach to develop and test a context-specific model of social influence processes in MMORPGs. First, the authors conducted qualitative interviews with MMORPG players to identify the drivers shaping players' perceptions of social influences. Second, the authors formulated and tested a research model with quantitative data collected from 450 respondents of an online survey.

Through the qualitative study, the authors identify leader enthusiasm, social support and social presence as the critical drivers of social influence factors. The result of the quantitative study validates the influences of the critical drivers and demonstrates the impact of social influences on MMORPG players' we-intention to continue playing games.

This research extends the social influence theory by identifying contextualized drivers that shape MMORPG players' perception of social influences determining their we-intention to continue playing games. MMORPG service providers can draw on these drivers to leverage social influences to increase players' we-intention of continuance.