Search results

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising “emphasis” and “variability” dimensions. Participants’ connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants’ perceptions of the auditor’s independence in the three cases were systematically associated with the identified connotative meaning dimensions.

Commentators have claimed that business schools encourage unethical behavior by using economic theory as a basis for education. We examine claims that exposure to agency theory acts as a self-fulfilling prophecy, reducing ethical behavior among business students. We experimentally test whether economics coursework or a manipulated competitive vs. cooperative frame affects measured ethical behavior in simulated decision settings. We measure ethical behavior using established tasks. We also measure ethical recognition to test whether agency theory reduces recognition of ethical issues. Exposure to agency theory in either prior classwork or the experiment increased wealth-increasing unethical behavior. We found no effect on unethical behavior that does not affect wealth. We found no effect of exposure to agency theory on ethical recognition. Usual laboratory experiment limitations apply. Future research can examine why agency theory reduces ethical behavior. Educators ought to consider unintended consequences of the language and assumptions of theories that underlie education. Students may assume descriptions of how people behave as prescriptions for how people ought to behave. This study contributes to the literature on economic education and ethics. We found no prior experimental studies of the effect of economics education on ethical behavior.

The purpose of this study was to investigate consumer preference formation in presence of reviews coming from traditional and electronic word of mouth (eWOM) under different conditions of review valence.

Scenario-based experimental design was used for this study. A total of 172 respondents were randomly assigned across four experimental scenarios and a control group. Across-groups comparisons were conducted using post hoc Dunnett’s test for checking the hypothesis.

The study revealed that negativity bias impacted consumer judgement formation to such an extent that positive valence from higher credibility source (WOM) is over-powered by negative reviews from lesser trusted source (eWOM). Further, a negative valence review from higher credibility source (WOM) may not be countered even in presence of consensus of positive valence review coming from a higher number of positive eWOM.

This study contributes to existing literature by examining consumer preference behaviour in presence of reviews coming from traditional and eWOM under different conditions of review valence. While earlier studies have examined individual role of WOM and eWOM under differing valence conditions, this paper extends literature by studying combined effect of WOM and eWOM under different review valence.

The purpose of this study is to investigate a joint economic lot-size model with the possibility of cofinancing between members of a three-echelon supply chain (SC) including one supplier, one manufacture and one retailer. Given the differences in credit as well as differences in access to capital markets, SC members will be able to create a financial alliance to maximize the profits of each member. This study proposed a model to maximize the annuity stream of the SC by considering the financial interaction between SC members.

This joint economic lot-sizing problem was described and modeled mathematically. To evaluate the mathematical model, different scenarios were considered with (and without) the possibility of financial interaction.

It is suggested that, in addition to the goods and information flow among SC members, proper financial flow can also have an impact on the improvement of SC performance.

While previous studies consider cofinancing between members of a two-echelon SC, this paper considers a three-echelon SC including one supplier, one manufacturer and one retailer where financial cooperation between different levels of the SC in both upstream and reverse directions will be possible.

Based on the foundations of the schema theory, the elaboration likelihood model (ELM) and customer experience literature, this research examines how the interplay between a consumer's previous shopping experience(s) and perceived credibility of negative online word-of-mouth (PCNWOM) leads to improved consumer–firm relationship quality (RQ).

The authors utilised series of scenario-based experiments (N = 918) to test the research hypotheses.

The authors show that a focal customer's previous shopping experiences attenuate the perceived credibility of negative word-of-mouth on social media by other customers, which in turn weakens consumer–firm RQ. The authors also show that positive and negative perceptual experiences are asymmetric.

First, the online shopping experiences described in the experimental scenarios were generic and did not refer to any particular product/service. Thus, calibrating products and services into categories, and studying how product type differences impact online shopping experiences warrant further research.

From a practical perspective, the authors demonstrate that not only does enhancing consumer–firm relationship quality demand meticulous integration of consumers' website and social media experiences but also in positive vs negative perception scenarios, RQ wane as review frequency increases.

The authors contribute significant insight into the existing literature by specifically adopting the premise that consumers' previous online shopping experience(s) will influence how credibly they will perceive negative online WOM posted on social media.

The purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.

The paper utilises the measurement of meaning framework (semantic differential analysis) originally proposed by Osgood et al. in 1957. The framework is used to investigate the extent to which there is shared meaning (agreement in interpretations) of the independence concept, in response to alternative audit engagement case contexts, between key parties to the financial reporting communication process. The study's research data was collected in the period March 2004‐May 2005.

Findings indicate a robust and stable single‐factor cognitive structure within which the research participants interpret the connotative meaning of the auditor independence concept. An analysis of the experimental cases finds similarities in connotations (interpretations) of an audit firm's independence for the participant groups for most cases, with the exception of cases involving the joint provision of audit and non‐audit (taxation) services.

The usual external validity threat that applies to experimental research generally applies to the study. That is, the results may not be generalisable to settings beyond those examined in the study. An important implication of the study is that it emphasises the continuing problematic nature of the joint provision of audit and non‐audit services, even in situations where the non‐audit services comprise only traditional taxation services.

The study is the first to examine the concept of auditor independence by means of the Osgood et al. measurement of meaning research framework using, as research participants, the three major groups on the demand and supply sides of the audit services market.

Path planning is an important part of UAV mission planning. The main purpose of this paper is to overcome the shortcomings of the standard particle swarm optimization (PSO) such as easy to fall into the local optimum, so that the improved PSO applied to the UAV path planning can enable the UAV to plan a better quality path.

Firstly, the adaptation function is formulated by comprehensively considering the performance constraints of the flight target as well as the UAV itself. Secondly, the standard PSO is improved, and the improved particle swarm optimization with multi-strategy fusion (MFIPSO) is proposed. The method introduces class sigmoid inertia weight, adaptively adjusts the learning factors and at the same time incorporates K-means clustering ideas and introduces the Cauchy perturbation factor. Finally, MFIPSO is applied to UAV path planning.

Simulation experiments are conducted in simple and complex scenarios, respectively, and the quality of the path is measured by the fitness value and straight line rate, and the experimental results show that MFIPSO enables the UAV to plan a path with better quality.

Aiming at the standard PSO is prone to problems such as premature convergence, MFIPSO is proposed, which introduces class sigmoid inertia weight and adaptively adjusts the learning factor, balancing the global search ability and local convergence ability of the algorithm. The idea of K-means clustering algorithm is also incorporated to reduce the complexity of the algorithm while maintaining the diversity of particle swarm. In addition, the Cauchy perturbation is used to avoid the algorithm from falling into local optimum. Finally, the adaptability function is formulated by comprehensively considering the performance constraints of the flight target as well as the UAV itself, which improves the accuracy of the evaluation model.

Conversion franchising is a strategy where franchisors recruit existing franchisees from rival systems or by converting independent businesses to franchisees. The present research aims to investigate the attractiveness of conversion offers and the likelihood of such offers being accepted under different conditions of the franchising agreement.

Based on commitment theory and agency theory, it is hypothesised that conversion likelihood will be larger if the conversion offer is more attractive in terms of relational benefits, relational costs, the management of control in the franchise relationship, or perception of brand strength. The study comprises a qualitative phase followed by a scenario experiment held among 415 Australian business format franchisees across six industries.

The qualitative findings reveal a predominantly calculative attitude towards the franchise relationship. The experimental findings support that relational costs and perception of brand strength are unconditional drivers of conversion likelihood; however, the effects of relational benefits and power and control depend on the details of the conversion offer. Effects of relational benefits depend on the level of power and control. More experienced franchisees and service-based franchisees are more likely to convert.

The use of experimental case scenarios limits the external validity but enhances the internal validity by allowing control for factors that are difficult to account for in survey-based approaches. The study includes only franchisees from Australia although from a range of industries. The proposed methodology can be easily modified for other contexts.

The results can help franchisors tailor conversion proposals to suit specific conversion targets based on experience and industry type. Franchisors should generally focus on developing conversion proposals that are attractive in terms of perceived brand strength and relational costs. Relational benefits and management of power and control appear to play a role only in particular circumstances. For example, when no other factors differentiate the competitor, the management of power and control can make a difference in indicating franchise support quality and level of control among franchisees.

The study extends franchising research to the franchisee perspective and to a non-American context. It utilises an experimental approach that hitherto had not been applied in franchising research, allowing rigorous testing of hypotheses about franchise behaviour. Hypotheses are tested for different industry groups.

The information needs of the users of literature database systems often come from the task at hand, which is short term and can be represented as a small number of articles. Previous works on recommending articles to satisfy users’ short-term interests have utilized article content, usage logs, and more recently, coauthorship networks. The usefulness of coauthorship has been demonstrated by some research works, which, however, tend to adopt a simple coauthorship network that records only the strength of coauthorships. The purpose of this paper is to enhance the effectiveness of coauthorship-based recommendation by incorporating scholars’ collaboration topics into the coauthorship network.

The authors propose a latent Dirichlet allocation (LDA)-coauthorship-network-based method that integrates topic information into the links of the coauthorship networks using LDA, and a task-focused technique is developed for recommending literature articles.

The experimental results using information systems journal articles show that the proposed method is more effective than the previous coauthorship network-based method over all scenarios examined. The authors further develop a hybrid method that combines the results of content-based and LDA-coauthorship-network-based recommendations. The resulting hybrid method achieves greater or comparable recommendation effectiveness under all scenarios when compared to the content-based method.

This paper makes two contributions. The authors first show that topic model is indeed useful and can be incorporated into the construction of coaurthoship-network to improve literature recommendation. The authors subsequently demonstrate that coauthorship-network-based and content-based recommendations are complementary in their hit article rank distributions, and then devise a hybrid recommendation method to further improve the effectiveness of literature recommendation.

This paper aims to compare the relative importance of tangible compensation across the offline and online service mediums, and assess tangible compensation as a trust recovery tactic.

This study is based on a 3 (compensation level: 20%, 50%, 100%) × 2 (compensation type: refund, coupon) × 2 (service medium: offline, online) scenario-based experimental design.

The offline and online customers exhibit different satisfaction for the respective values of both the immediate and delayed compensation types. Moreover, offline customers exhibit more trust in the firm when they receive a refund, whereas their online counterparts demonstrate a higher trust when provided with a coupon.

For a service failure such as the one presented in the experimental study’s scenario, a lower (higher) value coupon will generate more (less) satisfaction compared to providing the same value as a refund. Firms will be better off by providing partial compensation in the form of a coupon, rather than a refund.

Unlike most studies of service recovery, this research takes into account the perceived differences of various tangible compensations to provide a comparison of offline and online customers’ recovery preferences. Furthermore, the previous studies have not focused on trust restoration and assessed causes and effects of trust based on trust at one point in time i.e. trust after recovery. While this study has included restored trust as a variable in the conceptual model.

Esta investigación tiene como objetivo comparar la importancia relativa de la compensación tangible en los medios de servicio offline y online, y evaluar la compensación tangible como táctica de recuperación de la confianza.

Este estudio se basa en un diseño experimental basado en 3 (nivel de compensación: 20%, 50%, 100%) x 2 (tipo de compensación: reembolso, cupón) x 2 (medio de servicio: offline, online).

Los clientes offline y online muestran una satisfacción diferente para los valores respectivos de los tipos de compensación inmediata y diferida. Además, los clientes offline muestran más confianza en la empresa cuando reciben un reembolso, mientras que sus homólogos online demuestran una mayor confianza cuando se les proporciona un cupón.

Para un fallo del servicio como el presentado en el escenario del estudio experimental, un cupón de menor (mayor) valor generará más (menos) satisfacción en comparación con proporcionar el mismo valor como reembolso. Las empresas saldrán ganando si ofrecen una compensación parcial en forma de cupón, en lugar de un reembolso.

A diferencia de la mayoría de los estudios sobre la recuperación de servicios, esta investigación tiene en cuenta las diferencias percibidas de varias compensaciones tangibles para ofrecer una comparación de las preferencias de recuperación de los clientes offline y online. Además, los estudios anteriores no se han centrado en el restablecimiento de la confianza y han evaluado las causas y los efectos de la confianza basándose en la confianza en un momento determinado, es decir, la confianza después de la recuperación. En cambio, este estudio ha incluido la confianza restaurada como una variable en el modelo conceptual.

本研究旨在比较有形补偿在离线和在线服务媒介中的相对重要性, 并评估有形补偿作为一种信任恢复策略。

本研究基于3（补偿水平：20%, 50%, 100%）×2（补偿类型：退款, 优惠券）×2（服务媒介：线下, 线上）的情景实验设计。

线下和线上的顾客对即时和延迟补偿类型的各自数值表现出不同的满意度。此外, 离线顾客在收到退款时表现出对公司的更多信任, 而他们的在线顾客在得到优惠券时表现出更多的信任。

对于像实验研究中提出的那种服务失败, 与提供相同价值的退款相比, 价值较低（较高）的优惠券会产生更多（更少）的满意度。企业通过以优惠券的形式提供部分补偿, 而不是退款, 会有更好的效果。

与大多数关于服务恢复的研究不同, 这项研究考虑到了各种有形补偿的感知差异, 以提供离线和在线顾客恢复偏好的比较。此外, 以前的研究没有关注信任的恢复, 而是基于一个时间点的信任, 即恢复后的信任来评估信任的原因和影响。而本研究将恢复的信任作为概念模型中的一个变 量。