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Open Access
Article
Publication date: 1 August 2023

Miguel Angel Moliner and Vicent Tortosa-Edo

The objective of this research is to analyze how omnichannel consumer journey design (OCJD) influences the online customer experience (OCE) and e-satisfaction in consumers'…

2341

Abstract

Purpose

The objective of this research is to analyze how omnichannel consumer journey design (OCJD) influences the online customer experience (OCE) and e-satisfaction in consumers' multirooming behavior (searching for information in online and offline channels and purchasing the product online).

Design/methodology/approach

The problem-solving theory and experiential marketing perspective are the theoretical background that enables the establishment of five hypotheses. A survey is conducted on multiroomers who had purchased a product online, following an online and offline research journey.

Findings

The results showed that OCJD directly and indirectly (through online consumer experience) influences e-satisfaction. Females and younger individuals exhibited higher levels of e-satisfaction.

Originality/value

First, this research analyzes consumers' multichannel search strategies. Second, the consumer journey is incorporated into the study of multichannel retailing. Third, an emergent typology of cross-channel free-riding behavior is analyzed: multirooming.

Details

Journal of Research in Interactive Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7122

Keywords

Article
Publication date: 17 April 2024

Olayinka Adedayo Erin and Barry Ackers

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially…

Abstract

Purpose

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

Design/methodology/approach

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

Findings

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

Practical implications

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

Originality/value

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 13 February 2024

Lisa Knight, Rafaela Neiva Ganga and Matthew Tucker

Given the complex nature of integrated care systems (ICSs), the geographical spread and the large number of organisations involved in partnership delivery, the importance of…

Abstract

Purpose

Given the complex nature of integrated care systems (ICSs), the geographical spread and the large number of organisations involved in partnership delivery, the importance of leadership cannot be overstated. This paper aims to present novel findings from a rapid realist review of ICS leadership in England. The overall review question was: how does leadership in ICSs work, for whom and in what circumstances?

Design/methodology/approach

Development of initial programme theories and associated context–mechanism–outcome configurations (CMOCs) were supported by the theory-gleaning activities of a review of ICS strategies and guidance documents, a scoping review of the literature and interviews with key informants. A refined programme theory was then developed by testing these CMOCs against empirical data published in academic literature. Following screening and testing, six CMOCs were extracted from 18 documents. The study design, conduct and reporting were informed by the Realist And Metanarrative Evidence Syntheses: Evolving Standards (RAMESES) training materials (Wong et al., 2013).

Findings

The review informed four programme theories explaining that leadership in ICSs works when ICS leaders hold themselves and others to account for improving population health, a sense of purpose is fostered through a clear vision, partners across the system are engaged in problem ownership and relationships are built at all levels of the system.

Research limitations/implications

Despite being a rigorous and comprehensive investigation, stakeholder input was limited to one ICS, potentially restricting insights from varied geographical contexts. In addition, the recent establishment of ICSs meant limited literature availability, with few empirical studies conducted. Although this emphasises the importance and originality of the research, this scarcity posed challenges in extracting and applying certain programme theory elements, particularly context.

Originality/value

This review will be of relevance to academics and health-care leaders within ICSs in England, offering critical insights into ICS leadership, integrating diverse evidence to develop new evidence-based recommendations, filling a gap in the current literature and informing leadership practice and health-care systems.

Details

Leadership in Health Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1879

Keywords

Article
Publication date: 14 October 2022

Neerav Nagar and Mehul Raithatha

The authors examine whether internal corporate governance mechanisms are effective in curbing cash flow manipulation through real activities, misclassification, and timing.

Abstract

Purpose

The authors examine whether internal corporate governance mechanisms are effective in curbing cash flow manipulation through real activities, misclassification, and timing.

Design/methodology/approach

The sample comprises of firms from an emerging market, India with data for years 2004 through 2015. The authors use the methodology given in Roychowdhury (2006).

Findings

The authors find that corporate boards in India play an active role in curbing cash flow manipulation through real activities but fail to control cash flow manipulation through misclassification and timing.

Practical implications

The study suggests that corporate boards should pay more attention to the reported cash flow numbers. Regulators can reduce the opportunities available for cash flow misclassification by fixing relevant accounting and governance norms. Auditors can also help by critically focusing on the cash flow classifications presented by management.

Originality/value

This study, to the authors’ knowledge, is the first study that talks about the role of internal governance in a trade-off between different cash flow manipulation techniques.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 20 March 2024

Nisha, Neha Puri, Namita Rajput and Harjit Singh

The purpose of this study is to analyse and compile the literature on various option pricing models (OPM) or methodologies. The report highlights the gaps in the existing…

14

Abstract

Purpose

The purpose of this study is to analyse and compile the literature on various option pricing models (OPM) or methodologies. The report highlights the gaps in the existing literature review and builds recommendations for potential scholars interested in the subject area.

Design/methodology/approach

In this study, the researchers used a systematic literature review procedure to collect data from Scopus. Bibliometric and structured network analyses were used to examine the bibliometric properties of 864 research documents.

Findings

As per the findings of the study, publication in the field has been increasing at a rate of 6% on average. This study also includes a list of the most influential and productive researchers, frequently used keywords and primary publications in this subject area. In particular, Thematic map and Sankey’s diagram for conceptual structure and for intellectual structure co-citation analysis and bibliographic coupling were used.

Research limitations/implications

Based on the conclusion presented in this paper, there are several potential implications for research, practice and society.

Practical implications

This study provides useful insights for future research in the area of OPM in financial derivatives. Researchers can focus on impactful authors, significant work and productive countries and identify potential collaborators. The study also highlights the commonly used OPMs and emerging themes like machine learning and deep neural network models, which can inform practitioners about new developments in the field and guide the development of new models to address existing limitations.

Social implications

The accurate pricing of financial derivatives has significant implications for society, as it can impact the stability of financial markets and the wider economy. The findings of this study, which identify the most commonly used OPMs and emerging themes, can help improve the accuracy of pricing and risk management in the financial derivatives sector, which can ultimately benefit society as a whole.

Originality/value

It is possibly the initial effort to consolidate the literature on calibration on option price by evaluating and analysing alternative OPM applied by researchers to guide future research in the right direction.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Open Access
Article
Publication date: 15 February 2022

Nguyen Thi Khanh Chi

This study examines the mediating role of motivation on outdoor recreation on the attitude–behavior and social marketing–behavior linkages. The paper scrutinizes the moderating…

2007

Abstract

Purpose

This study examines the mediating role of motivation on outdoor recreation on the attitude–behavior and social marketing–behavior linkages. The paper scrutinizes the moderating impact of coronavirus disease 2019 (COVID-19) risk perception in transforming individual motivation on nature-based outdoor recreation into environmentally responsible behavior.

Design/methodology/approach

Data were collected and conducted in Vietnamese National Parks. The dataset consists of 900 valid responses by domestic travelers. The research was operationalized using empirical data and employed structural equation modeling (SEM) and SPSS PROCESS analysis.

Findings

First, this study confirms that outdoor recreation activities and business's marketing on social networks tend to transform into support for individual behavior in terms of protecting environment and having responsibility for environment. Second, the current paper also represents the academic efforts to contribute to outdoor recreation literature by explaining the current global problem that has caused serious upheaval in global society as well as individual life. The findings not only confirmed the mediating role of nature-based outdoor recreation motivation between attitude and behavior, but also examined the moderating effect of COVID-19 risk perception in the relationship between motivation and behavior.

Originality/value

The findings indicate the significant association of social marketing, environment attitudes, outdoor recreation motivation and environmentally responsible behavior. The findings not only confirmed the mediating role of nature-based outdoor recreation motivation between attitude and behavior, but also examined the moderating effect of COVID-19 risk perception in the relationship between motivation and behavior. These results provide key insights about examining visitors' behavior for environment protection during future infectious disease outbreaks.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Article
Publication date: 28 February 2024

Ammad Ahmed and Atia Hussain

In this study, the authors investigate a pressing concern: how auditors react to their clients facing repercussions due to environmental violations. More specifically, this study…

Abstract

Purpose

In this study, the authors investigate a pressing concern: how auditors react to their clients facing repercussions due to environmental violations. More specifically, this study aims to examine how environmental engagements, which carry potential risks and liabilities, influence auditors’ decision-making and fee structure.

Design/methodology/approach

This study uses unique, reliable and actual violation data from the United States Environmental Protection Agency (US-EPA) from 2000 to 2015, focusing on clients involved in environmental violations that led to legal prosecution and penalties and those who subsequently engaged in voluntary supplemental environmental projects (SEPs). The authors use the ordinary least squares method to test the authors’ main research question and later use propensity score matching and alternate data source (ASSET4) to check the robustness of the authors’ results.

Findings

The authors find that firms with environmental violations are more susceptible to auditor resignation. Moreover, the environmental violator firms that maintain their engagement with auditors pay significantly higher audit fees compared to non-environmental violator firms. Furthermore, these environmental violator firms also face extended audit report delays and take longer to appoint a new auditor.

Originality/value

This study provides an additional consequence of environmental violations, namely, increased chances of auditor resignation and higher audit fees, alongside the penalties imposed by the US-EPA. Moreover, the authors’ findings position environmental violations and participation in SEPs as important factors in auditors’ business risk assessment.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 7 November 2023

Te-Kuan Lee and Askar Koshoev

The primary objective of this research is to provide evidence that there are two distinct layers of investor sentiments that can affect asset valuation models. The first is…

Abstract

Purpose

The primary objective of this research is to provide evidence that there are two distinct layers of investor sentiments that can affect asset valuation models. The first is general market-wide sentiments, while the second is biased approaches toward specific assets.

Design/methodology/approach

To achieve the goal, the authors conducted a multi-step analysis of stock returns and constructed complex sentiment indices that reflect the optimism or pessimism of stock market participants. The authors used panel regression with fixed effects and a sample of the US stock market to improve the explanatory power of the three-factor models.

Findings

The analysis showed that both market-level and stock-level sentiments have significant contributions, although they are not equal. The impact of stock-level sentiments is more profound than market-level sentiments, suggesting that neglecting the stock-level sentiment proxies in asset valuation models may lead to severe deficiencies.

Originality/value

In contrast to previous studies, the authors propose that investor sentiments should be measured using a multi-level factor approach rather than a single-factor approach. The authors identified two distinct levels of investor sentiment: general market-wide sentiments and individual stock-specific sentiments.

Details

Review of Behavioral Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1940-5979

Keywords

Article
Publication date: 11 May 2023

Andrew Sanghyun Lee

This study aims to explore and classify the fragmentary findings of previous studies and improve understanding of the overall roles of supervisors in newcomer organizational…

Abstract

Purpose

This study aims to explore and classify the fragmentary findings of previous studies and improve understanding of the overall roles of supervisors in newcomer organizational socialization (NOS) and their relationships to NOS outcomes.

Design/methodology/approach

The study chiefly involves undertaking a literature review, with an emphasis on the perspective of human resource development (HRD). A structured literature review was conducted to identify and select articles through the Web of Science database.

Findings

Five important roles of supervisors during NOS – supporting training transfer, providing information, clarifying newcomers’ roles, facilitating sensemaking and providing feedback – were revealed from an examination of extant work. These roles markedly influence five different components of newcomers’ adjustment: task mastery, role clarification, organizational knowledge, social identification and social integration.

Research limitations/implications

Although the concept of NOS used in this paper did not include all meanings of organizational socialization, the findings proposed key areas that require further study to enhance the understanding of supervisors’ roles for NOS.

Practical implications

The literature review suggests key efforts that supervisors should pursue to enhance the efficacy of newcomers’ adjustment. HRD professionals can use this information to design supervisor training programs aimed at enhancing supervisors’ knowledge and skills for successful NOS.

Originality/value

Studies have reported that supervisors markedly impact NOS and ultimately a newcomer’s success or failure. Relatively little work, however, has investigated how supervisors’ roles in the NOS process can enhance newcomers’ successful NOS outcomes.

Details

European Journal of Training and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 3 April 2024

Minhajul Islam Ukil, Ehsanul Islam Ukil, Muhammad Shariat Ullah and Abdullah Almashayekhi

Islam describes business as a legitimate means of halal income. However, little is known about what attracts people towards Islamic entrepreneurship or halalpreneurship. By…

Abstract

Purpose

Islam describes business as a legitimate means of halal income. However, little is known about what attracts people towards Islamic entrepreneurship or halalpreneurship. By applying the theory of planned behaviour, this study aims to contribute to this underexplored area by investigating the factors that affect Islamic entrepreneurial intention (IEI).

Design/methodology/approach

This study examined a mediation model using two country samples. First, the hypotheses were tested on a sample recruited from a high-income economy (i.e. Saudi Arabia) using structural equation modelling in AMOS V26. The authors then conducted a replication study to investigate the robustness of the findings using a sample recruited from a lower-middleincome economy (i.e. Bangladesh) and a different analysis technique, the PROCESS mediation model in SPSS V25.

Findings

The findings suggest that IEI depends on four antecedents, namely, attitude towards Islamic entrepreneurship, general entrepreneurial self-efficacy, Islamic entrepreneurial self-efficacy and perceived halal income. These antecedents also mediate the relationship between moral judgement and IEI.

Research limitations/implications

This study offers an empirical framework that captures several perspectives on the formation of IEI. The findings contribute to entrepreneurial intention and motivation research by suggesting factors that motivate individuals to engage in Islamic entrepreneurship.

Originality/value

The findings imply that the framework of IEI can withstand diverse socioeconomic contexts. A novel perspective of this study is that Muslims who are motivated by perceived halal income show greater interest in becoming Islamic entrepreneurs.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

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