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41 – 50 of over 1000
Article
Publication date: 10 August 2020

Matthew Pittman

This paper aims to clarify the relationship between consumer accountability and responses to egoistic and altruistic appeals. It proposes that when consumers’ relationships with…

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Abstract

Purpose

This paper aims to clarify the relationship between consumer accountability and responses to egoistic and altruistic appeals. It proposes that when consumers’ relationships with others are heightened in the form of accountability, different prosocial message appeals become effective. The study expands the understanding of how marketing may enhance the efficacy of prosocial campaign messages.

Design/methodology/approach

The study utilized three online experimental studies to test hypotheses across different population samples and health product categories. Self-benefit and other-benefit appeals were tested to decrease meat consumption (Study 1), increase vaccination intent (Study 2) and purchase oxybenzone-free sunscreen (Study 3). Results provide converging evidence for the proposed interaction between appeal type and accountability.

Findings

When consumers believe their choices will be known or discussed with others, they are more persuaded by other-benefit or altruistic appeals. Contrary to some existing research, Study 3 found that when public accountability was heightened, hybrid appeals were less effective than a solely altruistic appeal in generating purchase intent, digital engagement and attitude change, even controlling for social desirability.

Research limitations/implications

Public accountability was manipulated only in an online setting, and future studies should replicate with greater ecological validity. Results inform how scholars, brands and organizations should approach message efficacy in prosocial campaigns, particularly when an individual’s relationship with others may become salient.

Practical implications

The paper includes implications for the development and deployment of various organizational strategies such as changing the appeal depending on where a message will be viewed by consumers. Importantly for digital campaigns, maximum digital engagement arises from an altruistic appeal in a public context.

Originality/value

This paper fulfills an identified need to understand how organizations can successfully encourage prosocial consumer behavior, as well as bridges literature gaps on accountability and appeal efficacy.

Details

Journal of Consumer Marketing, vol. 37 no. 7
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 31 January 2018

Elizabeth Johnson, Kenneth J. Reichelt and Jared S. Soileau

We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an…

Abstract

We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the PCAOB deems that remediation was insuffcient after at least 12 months have passed. Starting around the time of the 2007 Deloitte censure (Boone et al., 2015), the PCAOB shifted from a soft synergistic approach to an antagonistic approach, such that Part II reports were imminent, despite delays that ultimately led to their release one to four years later than expected. Our study spans the period from 2007 to 2015, and examines the effect on audit fees and audit quality at the earliest date that the Part II report could have been released – 12 months after the Part I report was issued. We find that following the 12 month period, that annually inspected audit firms eventually lost reputation by lower audit fees, while they concurrently made remedial efforts to increase the quality of their client’s financial reporting quality (abnormal accruals magnitude and restatements). However, three years after the Part II report was actually released, audit fees increased.

Details

Journal of Accounting Literature, vol. 41 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 15 November 2018

Savannah (Yuanyuan) Guo, Sabrina Chi and Kirsten A. Cook

This study examines short selling as one external determinant of corporate tax avoidance. Prior research suggests that short sellers have information advantages over retail…

Abstract

This study examines short selling as one external determinant of corporate tax avoidance. Prior research suggests that short sellers have information advantages over retail investors, and high short-interest levels are a bearish signal of targeted stock prices. As a result, when short-interest levels are high, managers have been shown to take actions to minimize the negative effect of high short interest on firms’ stock prices. Tax-avoidance activities may convey a signal of bad news (i.e., high stock price crash risk). We predict that, when short-interest levels are high, managers possess incentives to reduce firm tax avoidance in order to reduce the associated stock price crash risk. Consistent with this prediction, we find that short interest is negatively associated with subsequent tax-avoidance levels. This effect is incremental to other factors identified by prior research. We conclude that short selling significantly constrains corporate tax avoidance.

Article
Publication date: 1 September 1999

Paul Boyle, Tom Cooke, Keith Halfacree and Darren Smith

Presents the findings of a study of long distance migrations for employment opportunities in both the US and the UK. Compares the cross‐national differences between the two…

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Abstract

Presents the findings of a study of long distance migrations for employment opportunities in both the US and the UK. Compares the cross‐national differences between the two countries and tries to investigate the effects of the relative resources of the partner in their subsequent search for employment. Attempts to discover any gender differences based upon occupational status. Evaluates the similarity and differences between the countries.

Details

International Journal of Sociology and Social Policy, vol. 19 no. 9/10/11
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 28 July 2021

Yong-Hai Li, Jin Zheng, Shan-Tao Yue and Zhi-Ping Fan

In recent years, electronic word-of-mouth (e-WOM) concerning travel products reflected in online review information has become an important reference for tourists to make their…

Abstract

Purpose

In recent years, electronic word-of-mouth (e-WOM) concerning travel products reflected in online review information has become an important reference for tourists to make their product purchase decisions, while for travel service providers (TSPs), monitoring and improving the e-WOM of their travel products is always an important task. Therefore, based on the online review information, how to capture e-WOM of travel products and find out specific ways to improve the e-WOM is a noteworthy research problem. The purpose of this paper is to develop a method for capturing and analyzing e-WOM toward travel products based on sentiment analysis and stochastic dominance.

Design/methodology/approach

Specifically, online review information of travel products is first crawled and preprocessed. Second, sentiment strengths of online review information toward travel products concerning each feature are judged. Then, the matrix of structured online review information toward travel products is formed. Further, the matrix of e-WOM comparisons between any two travel products is constructed, and e-WOM ranking concerning each travel product is determined. Finally, trade-off chart models are constructed to conduct the e-WOM improvement analyses concerning the travel products.

Findings

An empirical study based on the online review information toward six travel products crawled from the Tuniu.com website is given to illustrate the use of the proposed method.

Originality/value

The proposed method can not only realize the real-time e-WOM monitoring to travel products but also be useful for TSPs to improve the e-WOM of their travel products.

Details

Kybernetes, vol. 51 no. 10
Type: Research Article
ISSN: 0368-492X

Keywords

Book part
Publication date: 5 September 2022

Alexey Kalinin and Daria Klishevich

Managing diverse talents has become a necessary part of the human resource management of contemporary organizations. The growing diversity of organizations' workforce makes…

Abstract

Managing diverse talents has become a necessary part of the human resource management of contemporary organizations. The growing diversity of organizations' workforce makes companies reassess their conventional HRM approaches. State-owned enterprises get the increasing attention of talent management scholars since state firms enthusiastically compete for talents. These companies have some particularities that distinguish them from private firms, and there is a need to analyse the existing research on the HRM in state companies which has the potential to add a missing part to the puzzle of managing diverse talents. We study the major topics in the literature on human resource management and talent management in state-owned enterprises, the key findings researchers provide and the gaps in the literature that need to be covered and the resulting research directions for future studies.

Book part
Publication date: 13 March 2023

Sami Dakhlia, Boubacar Diallo, Shahriar M. Saadullah and Akrem Temimi

National differences in the demand for voluntary external audits have been linked to multiple factors, such as differences in a country's rate of growth, access to external…

Abstract

National differences in the demand for voluntary external audits have been linked to multiple factors, such as differences in a country's rate of growth, access to external credit, and institutional quality. Audits, however, also have a psychological cost, whose intensity is genetically and culturally hereditary. Using a sample of 3,072 private firms across 34 industries in seven countries, including five countries or regions from the former Soviet Comecon, we find that a country's share of firms choosing to undergo external audits is negatively related to the prevalence of carriers of the G allele in the mu-opioid receptor gene's A118G polymorphism, also known as the “social sensitivity” gene. Furthermore, the relationship between the prevalence of the social sensitivity gene and audits is fully mediated by a national culture's degree of collectivism. The results are statistically and economically highly significant and remain robust to the introduction of a set of confounding factors at the firm and country levels. Our results have practical relevance in recognizing psychological diversity when conducting audits and, more generally, preventing burnout in the workplace.

Content available
Book part
Publication date: 28 January 2003

Abstract

Details

Progress in Psychobiology and Physiological Psychology
Type: Book
ISBN: 978-0-12-542118-8

Book part
Publication date: 18 September 2017

Henry Huang, Li Sun and Joseph Zhang

This paper examines the relationship between environmental uncertainty and tax avoidance at the firm level. We posit that managers faced with more uncertain environments are…

Abstract

This paper examines the relationship between environmental uncertainty and tax avoidance at the firm level. We posit that managers faced with more uncertain environments are likely to engage in more tax avoidance activities. We find a significant and negative relationship between environmental uncertainty and effective tax rates, and our results persist through a battery of robust checks. We further find that managerial ability mitigates the above relationship. Moreover, we find that small, highly leveraged, and innovative firms operating in uncertain environments engage in more tax avoidance.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78714-524-5

Keywords

Book part
Publication date: 30 October 2023

Valerie J. Thompson and D. Crystal Coles

Black women faculty are experiencing multiple marginalities within their intersectional identities (Thomas & Hollenshead, 2001). The overwhelming obstacles that they face in…

Abstract

Black women faculty are experiencing multiple marginalities within their intersectional identities (Thomas & Hollenshead, 2001). The overwhelming obstacles that they face in academia regarding racism, lack of mentorship, and its impact on productivity are well documented (Allen, Huggins-Hoyt, Holosko, & Briggs, 2018). However, through a raced and gendered intersection centering Black women, these workplace obstacles can transform into something far more insidious (Young & Hines, 2018). Black women academics do not enter academic environments that have been liberated from racism, sexism, or misogynoir; instead, the environment itself is a microcosm of the world in which they reside (Thompson, 2020). Black women academics are double minorities and face issues such as isolation from collegial networks; lack of institutional/departmental support; forced positionality into the role of mentorship for students of color; and increased visibility and bodily presentation concerns (Allen et al., 2018; Pittman, 2010). Further still, the workplace dynamics and needs of students of color can collide within the work of Black women academics, increasing the prevalence of othermothering and a racialized and gendered racial uplift (Griffin, 2013; Mawhinney, 2011). Though previous studies have demonstrated positive effects of university diversification, women, ethnic minorities, sexual minorities, and religious minorities continue to face antagonistic environments (Cunningham, 2009; Hughes & Howard-Hamilton, 2003). Rooted within Black Feminist Thought and Critical Race Theory, this chapter aims to highlight the intersectional identities of Black women academics and identifies mechanisms to address how Black women are experiencing multiple marginalities within their intersectional identities (Hirshfield & Joseph, 2012).

41 – 50 of over 1000