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Skewed pricing is a typical tactic used by tenderers in unit price projects to gain additional advantages at the expense of the owner or other competing tenderers. This paper aims to describe the development of a model for detecting skewed pricing in competitive tendering for unit price contracts.

The model evaluates how much the offered unit rates for work items deviate from the reasonable rate identified from the item’s submitted unit rates. Item rate deviations are integrated into a total deviation score for each submitted tender based on the relative weight of the work item to the total project amount. The model allows for assigning higher weights to work items that are more prone to skewed pricing, such as those that are performed early and those that are expected to experience quantity fluctuations.

The paper presents a detection model that uses only the submitted prices of the competing tenderers to perform the needed calculations, which reduces subjectivity in identifying skewed tenders. Two examples are given to demonstrate how the model may be used to detect skewed tenders.

The model supports tendering officials in the challenging task of identifying skewed tenders, which is required by rules and regulations governing public procurement. The model’s ease of use is expected to make it more widely used as a decision-support tool during the tender evaluation stage of real-world projects.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

Entrepreneurs and individual sellers heavily leverage their social ties embedded in social media, expressive or instrumental, to penetrate the market and achieve business success. However, the extant social commerce literature offers limited understanding on how different forms of buyer−seller social ties embedded in social media affect buyers' purchase behaviors. The study draws on the theoretical lens of social ties and proposes an integrative theoretical framework to understand the direct and indirect influences of expressive and instrumental ties (ExTSM and InTSM) between buyers and sellers on buyers' purchase intention (PI) in social commerce.

The authors first validated the measures of ExTSM and InTSM with survey data from 166 Weibo commerce buyers. They then tested their theoretical framework and hypotheses with survey data from 246 buyer−seller dyads in WeChat commerce.

With a buyer-centric view, (1) ExTSM and InTSM, respectively, had a direct negative and a positive influence on PI; (2) both trust and perceived product value displayed inconsistent mediation effects on the negative relationship between ExTSM and PI; and (3) only perceived product value mediated the positive influence of InTSM on PI. From sellers' viewpoint, (1) their ExTSM and InTSM with buyers were mixed up, and (2) the mingled social ties negatively impacted buyers' purchase intention.

The findings of the study advance the theoretical understanding of social commerce and offer practical guidance for small and medium-sized enterprises to effectively utilize social media for business purposes.

This chapter focuses on the heterogeneous pathways (including marital and cohabiting union and parenting histories) through which people navigate their family life courses from adolescence through mid-life, and their implications for union dissolution in middle and later life. The analyses draw on data (retrospective, cross-sectional) from the 2011 and 2017 Canadian General Social Surveys. The study sample includes individuals aged 50 and over (n = 14,547) who were in a union at age 50. Sequence analyses are used to identify the most common family life course trajectories among these individuals from adolescence through midlife (ages 15–50). Logistic regression analyses then address the implications of these trajectories for union dissolution in middle and later life (ages 50+). The results reveal four main family trajectories that characterize the earlier years of the adult life course: married with children, cohabiting with children, single or cohabiting without children, and married without children. These family trajectories, together with their level of complexity, play an important role in relation to both marital and cohabiting union dissolution outcomes in later life.

Prior work underscores the important role of customer advocacy for brands. The purpose of this study is to explore the critical role customers can play as brand heroes. The authors developed and validated a measurement scale composed of properties that are derived from distinct brand hero motivational mechanisms.

The authors conducted one exploratory pilot, using semi-structured interviews, with industry and academic experts, and employed three main studies across varying brands and market settings.

This study explores and empirically demonstrates how the brand hero scale (BHS) is related to, yet distinct from, existing scales of opinion leaders, market mavens, attachment and customer advocacy. The six-item BHS demonstrates convergent, discriminant, nomological and predictive validity across several different brand contexts.

This research extends the extant body of work by identifying and defining brand heroes, developing and validating a parsimonious BHS, and demonstrating how its predictive validity extends both to a range of key advocacy and loyalty customer behaviors.

The study provides provocative insights for marketing researchers and brand managers and ascertains the important role heroes may play for brands in terms of strong customer advocacy and loyalty behaviors.

Building on the theory of meaning, this study shows that identifying and working with brand heroes is of great managerial importance and offers critical avenues for future research.

This paper has a twofold objective: (1) to examine how trust and distrust mediate the relationship between corporate social responsibility (CSR) and irresponsibility (CSI) perceptions and word of mouth recommendations; and (2) to show that moral norms moderate this mediating relationship.

Two experimental studies test the proposed model. Study 1 performs a single-factor experiment with three levels of corporate social responsibility (positive, neutral, negative) to test the mediation hypothesis (N = 180, 66% females, mean age = 22.3). Study 2 validates the mediation findings and examines the role of moral norms as moderators (N = 240, 50% females, mean age = 39.5).

Study 1 reveals that trust in the company partially mediates the effects of CSR on word of mouth (WOM) recommendations. Study 2 shows that consumers who adhere to higher moral standards follow distinct paths to negative WOM. Specifically, these consumers tend to spread negative comments when they expect the firm to behave irresponsibly. When unsure about future corporate behaviour, they are less likely to spread negative WOM.

This is the first study, to the authors' knowledge, to demonstrate how moral norms shape the effects of distrust in the corporate culprit on word of mouth recommendations. Accordingly, this research proves that conceptualising trust and distrust as separate constructs is useful in explaining consumer reactions to corporate social irresponsibility.

Artificial intelligence (AI) has a significant impact on value co-creation (VCC). However, a study providing a comprehensive summary of the current state of the art and common ground of the two fields is missing. The current study aims to fill this gap by conceptualizing the role of AI in VCC and customer decision-making.

The study reviews literature on VCC and AI together, including a total of 108 articles. To bring the literature together, the authors adopted the antecedents-mediators-outcomes framework and narrative approach that helped them develop a framework by integrating the antecedents, mediators and outcomes of AI-facilitated VCC. Furthermore, the authors also operationalized existing literature to facilitate an understanding of the role of AI in customer decision-making.

The study, in addition to identifying the common theoretical grounds of VCC and AI (human behavior, cognition and social interactions), operationalizes AI functionality, its characteristics and customer characteristics as the antecedents of AI-facilitated VCC. Moreover, based on literature, on the continuum of low-to-high involvement, four types of decision-making were identified as mediator of the relationship between AI characteristics, customer characteristics and VCC. Additionally, the authors found different categorizations of AI in literature as archetypes to support various forms of VCC.

The study contributes to the literature of VCC and AI by construing a comprehensive framework for analyzing AI's impact on VCC, envisioning customer–AI interaction as continual exchange of advantages in which characteristics of AI and customers play a critical role in customer decision-making and shaping VCC.

In the purchase intention of green products context, researchers have mainly investigated the role of symbolism but have mostly discussed symbolic attributes/meanings in terms of social status only. This research aims to investigate the impact of four perceived symbolic meanings of green clothing (status, environmentalism, innovation and fashion symbols) on consumers' purchase intention of green clothing through their attitude toward it. Besides, the moderating role of a consumer mindset in the indirect relationship between symbolic attributes and the purchase intention of green products through consumer attitude is examined.

The data were collected through a survey from a sample of 325 respondents in Turkey, especially younger ones. The data were analyzed via confirmatory factor analysis and hypothesized relationships were tested with multiple and simple regression analyses and PROCESS macros in SPSS.

All symbolic meanings of green clothing impact purchase intention positively and indirectly through consumers' attitudes toward it. The results of moderated mediation analyses showed that the impact of symbolic meanings, except for environmentalism symbol, on purchase intention through consumer attitude was significantly moderated by the consumer mindset.

This research contributes to the under-researched areas of the impact of various symbolic attributes/meanings of green clothing on consumers' purchase intention. Besides, this study advances the role of consumer mindset in consumer behavior research in such a way that it connects mindsets of personality, consumers' attitudes toward green products and their green purchase intention. Furthermore, this study addresses the gap in regard to the role of mindsets of personality on sustainable/environmental behaviors. It will provide implications for fashion marketing managers to develop appropriate targeting, positioning and communication strategies for consumers' mindsets.

This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.

The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares – structuring equation model (PLS-SEM) to test the hypothesis under study.

The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP.

This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.

本研究擬瞭解內部審計師就保持內部審計質量所作出的行為，並探討是否有些組織或個人因素、會影響內部審計的質量。

研究的樣本由葡萄牙內部審計師構成，而研究方法則包括偏最小平方法的結構方程模型 (PLS-SEM) 的使用，以測試正在研究中的假設。

研究結果顯示、降低審計質量的慣常做法與組織承諾及獨立性是成負相關的; 研究結果亦顯示、時間壓力會對降低審計質量的慣常做法產生正面影響，沒有證據證實、組織支持感和風險概況是降低審計質量慣常做法的決定因素。

本研究的貢獻為、就研究內部審計質量決定因素的文獻方面、擴展了有關的學術探討; 研究亦對內部審計作出實務方面的貢獻，因研究結果幫助我們更瞭解影響內部審計師行為的因素，而且，研究人員提出了提升內部審計質量的建議。

內部審計質量、降低審計質量的慣常做法、組織決定因素、個人決定因素.

This study aims to extend research in marketing on two important relational constructs, customer satisfaction and brand attachment, by comparing their long-term effects on customer behaviors with different levels of performance difficulty in a relatively understudied domain of durable products.

Using a two-stage quantitative study with US customers from five durable product categories, the authors first explored the hierarchy of customers’ loyalty behaviors based on increasing effort in a pretest study (N = 675). Then, the authors tested the effectiveness of satisfaction and brand attachment for customers’ loyalty behaviors over a nine-month period in a longitudinal study (N = 2,284) with customers from the same product categories.

Compared to satisfaction, brand attachment emerges as a stronger long-term predictor of customer behaviors. The performance difficulty of customer behaviors positively moderates the impact of brand attachment and negatively moderates the impact of customer satisfaction. Brand attachment is particularly effective in predicting difficult-to-perform customer behaviors, which require customers to expend resources such as time and money. Customer satisfaction is mainly effective for predicting easy-to-perform behaviors, but its long-term impact is significantly lower for easy-to-perform behaviors than brand attachment.

The use of consumer durables in the study and samples from only one country restricts the generalizability of the findings.

The complementary roles of customer satisfaction and brand attachment are highlighted. Only satisfying customers is not enough to engage customers in behaviors that require resources such as money, time and energy for the brand.

A comparative study on the long-term effectiveness of two established relational metrics in explaining different customer behaviors varying in their performance difficulty in an understudied domain of durable products.