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The purpose of this paper is to investigate whether earnings restatements have a larger effect on the earnings quality (proxied by persistence) of restating firms relative to similar non‐restating firms and if restated earnings are more persistent than the originally reported earnings.

Cross‐sectional earnings persistence models are used to analyze how earnings persistence changes around restatements for both the originally reported earnings and the new restated earnings numbers. The study looks at restatements from 1997 through 2006.

The findings show that restating firms exhibit a larger increase in earnings persistence from the two‐year period before to the two‐year period after the restatements. Results also show that the restated portion of earnings is incrementally persistent relative to the originally reported earnings and the incremental persistence, although mitigated, is still significant after the passage of the Sarbanes‐Oxley Act. In addition, the evidence shows that core account restatements are associated with more persistent earnings relative to non‐core restatements in the two‐year period after the most recent restatement year.

The paper presents the first study to examine earnings restatements' impact on the future earnings persistence of restating firms in the context of the restated financial period as opposed to the restatement announcement period.

The purpose of this paper is to investigate the association between auditor industry specialization and audit fees surrounding Section 404 implementation.

With a sample of 1,006 industrial firms over the 2003-2005 reporting periods, an ordinary least square regression model was used to regress change in audit fees on auditor specialization measure and other control variables.

It was found that auditor industry specialization is negatively related to the change in audit fees during the first year of Sarbanes–Oxley Act (SOX) compliance (2003-2004). It was also found that there were no significant cost savings associated with auditor industry specialization in the second year of SOX compliance (2004-2005).

These results suggest that industry-specific expertise may enable auditors to adapt more efficiently to new significant audit standards and regulations, but that such efficiencies are likely to be most pronounced during the initial implementation year.

Auditor competition and auditor specialization are at the forefront of today’s ever-changing accounting industry. Analysis of a contemporary auditing issue (auditor specialization) in the context of major legislation (SOX) provides a research setting that gives both academics and practitioners valuable insight toward how future legislation can impact current accounting industry issues such as the increasing need to have more expertise.

Although humanoid robots are increasingly adopted in many business settings, the dynamic effects of anthropomorphism and the functional perceptions of service robots on consumers’ responses remain unclear. This paper aims to examine the impacts of robot anthropomorphism on consumers’ trust, receptivity and the downstream effect on satisfaction. Furthermore, it examines the mediating effects of perceived ease of use (PEOU) and perceived usefulness (PU) in the relationship between anthropomorphism and consumer responses.

After conducting two separate pilot studies to help design the research materials, this research involves three sequential studies. In studies 1A and 1B, the authors used two distinct humanoid robots (i.e. Connie and Pepper) to test the direct effects of anthropomorphism on trust and receptivity and the mediated effects via PEOU and PU. Study 2 conducted a 2 (robot appearance: machine-like vs. human-like) × 2 (task complexity: low vs. high) between-subjects experimental design to further explore the boundary effects of task complexity on trust and customer satisfaction.

This research theorizes and empirically examines the mediating effects of PEOU and PU in the relationship between anthropomorphism and consumers’ responses (i.e. trust and receptivity) to service robots. Results also demonstrate a moderating role of task complexity, whereby only when the task was complex did anthropomorphism affect consumer responses and customer satisfaction. The parallel mediations of PEOU and PU were also confirmed. However, when task complexity was low, the authors observed no differences between human- and machine-like robots.

First, this research used a scenario-based method by exposing participants to different pictures or videos of service robots and measuring individuals’ responses. Consumers may respond differently upon interacting with robots in actual service contexts. Second, future research could investigate the effects of other aspects of anthropomorphism, such as robots’ voice characteristics (gender, high/low pitch), verbal communication styles and emotional expression. Finally, future research could explore other service contexts to test the generalizability of the findings.

Findings of this study also provide useful insight for companies interested in adopting service robots. First, the authors unearthed several positive outcomes of using human-like versus machine-like robots in service settings. Despite concerns about the perceived creepiness and discomfort associated with human-like robots, managers should not worry about these service agents’ potential negative effects. Second, it shows that human-like robots’ competitive advantage over machine-like robots stands out when task complexity is high. Managers should therefore carefully consider relevant service characteristics and task requirements when deciding whether to adopt robots.

This study provides original and valuable contributions to the growing literature on service robots by addressing scholarly incongruencies regarding the impact of anthropomorphism and disentangling its positive influence on consumers’ perceptions and acceptance of service robots. This study also contributes to research on technology acceptance and service robot receptivity by empirically demonstrating the mediating role of PEOU and PU. Furthermore, this research enriches the body of knowledge on task-technology fit by providing evidence that task complexity is a crucial factor to consider in service robot design.

The purpose of this study is to provide useful data for setting up eco-friendly restaurant (EFR) marketing strategies by analyzing experiential value and well-being perception, lovemarks and behavior intention, before presenting practical proposals.

The data used in this study were based on a sample of 300 customers at “Seasonal Dining Table” in South Korea. Data were analyzed using confirmatory factor analysis and structural equation modeling.

As a result of the study, playfulness showed the greatest influence on well-being perception, followed by service excellent, aesthetics and efficiency. In addition, well-being perception was found to have a positive effect on brand love and brand respect. Finally, the role of experiential value, well-being perception and lovemarks as the determinants factors to increase the customer's behavioral intention toward EFR was confirmed.

The present research informed that effectively dealing with four constituents of experiential value (efficiency, service excellence, aesthetic and playfulness) are of utmost importance in building customers' well-being perception. In addition, customers' well-being perception and lovemarks should be improved to boost the level of behavior intention for EFR.

This is the first study to examine experiential value, well-being perception, lovemarks and behavior intention in the context of restaurants. In particular, it is differentiated from previous foodservice studies by examining the relationship between experiential value and well-being perception.

Sets out to investigate business modeling techniques (BMTs) which can be used to support and improve innovation processes within small and medium‐sized enterprises (SMEs).

Based on a literature review, different analysis perspectives on innovation processes are identified and discussed, and some firm needs and problems are pointed out. The importance of BMTs to firms is further tested by an empirical study whose initial results are reported. Finally, by matching problems and techniques characterized by the same ontology, the BMTs most suitable to address SME needs are identified and their role within the innovation process discussed.

The main result of the paper is the identification of the problems facing SMEs in innovation processes and the possible support offered by BMTs. Though methods and models alone do not assure the success in the innovation development process (IDP), they are enabling factors and can support the creation of strategies, reasoning, insights and communication.

The adoption of such BMTs, facilitating the codification of the characteristics of the IDP, might be particularly useful in those environments where, due to the lack of specialized resources, it is difficult to structure all of the information related to the innovation process and to exploit the related benefits and opportunities

With the growth of worldwide e‐commerce, companies are increasingly targeting foreign online consumers. However, there is a dearth of evidence as to whether global consumers prefer to browse and buy from standardized global web sites or web sites adapted to their local cultures. This study provides evidence from five different countries as to whether global consumers prefer local web content or standardized web content. The study also measures how the degree of cultural adaptation on the web affects consumer perception of site effectiveness.

This study aims to identify the structural relationships among the drivers of lovemarks (mystery, sensuality, intimacy, trust, reputation and performance), lovemarks (brand love and brand respect) and loyalty of a name-brand coffee shop.

To this end, a self-administered questionnaire survey was conducted, and after eliminating the outliers, a total of 401 data were analyzed using the SPSS and AMOS statistical packages.

The results of the current study indicate that both customers’ brand love and respect are positively related to their brand loyalty and sensuality, intimacy, trust among drivers of lovemarks directly affecting their brand loyalty, suggesting that the theory of lovemarks is useful to understand the process of generating brand loyalty. Moreover, it was revealed that reputation and performance are significant antecedents of brand respect, while mystery, sensuality and intimacy are important to explain brand love.

The present research informed that effectively dealing with two constituents of lovemarks (brand love and brand respect) are of utmost importance in building patrons’ brand loyalty. In addition, patrons’ cognitive and emotional experiences should be improved to boost the level of loyalty for a name-brand coffee shop.

This study made a contribution to the literature by conceptually and empirically evaluating lovemarks’ dimensions simultaneously in the name-brand coffee shop environment. In addition, this research was the first attempt to explicate loyalty formation for a name-brand coffee shop by using the lovemarks theory.

Despite the wide recognition of enterprise resource planning’s (ERP’s) multiple uses, little research has examined the internal forces that influence success after ERP implementation in the service industry. This study aims to identify the factors influencing post-implementation ERP capabilities (PERPC) and improving post-implementation sustainability and user satisfaction (PERPSUS). Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) are used for this, with advance managed outsourced solutions (AMOS) and an entanglement view of all firm ERP users.

A theoretical model is created to explain internal organizational factors impacting post-implementation ERP sustainability and user satisfaction. Data were collected from 152 executive ERP users in two organizations in the UAE. Two CFA models were created.

The results show that adoption by internal organizational forces leads to more sustainable post-implementation ERP. A 69 per cent variance in user satisfaction and post-implementation ERP sustainability was found through a PERPC model and its dimensions, which are significantly highly correlated.

ERP professionals and stakeholders believe that identification of ERP capabilities (ERPCs) and user satisfaction must be multi-dimensional.

CIOs and ERP professionals could use these results to increase the success of ERP in the service industry, and they can support the inclusion of post-implementation ERP practices.

Using AMOS, this paper explores the role of ERPCs in system sustainability and user satisfaction in the service sector, utilizing stakeholder perspectives and an entanglement view of ERP users in the service industry.

The objective of this study is to investigate an appropriate breast prosthesis of pattern with center of gravity that exerts less clothing pressure on women who are breast cancer patients.

From November 2018, clothing pressure was measured with silk fabric breast prosthesis (SBP) of three different patterns above an affected breast (AB) by the force-sensitive resistance (FSR) sensor.

When wearing SBP above the AB, clothing pressure was significantly different in the healthy breast (HB) and the AB; the highest clothing pressure was at the center of nipple in the AB. Meanwhile, the top of the nipple area in the HB experienced higher clothing pressure than before wearing it. Because wearing heavy breast prosthesis presses down, influencing the HB as well. However, below the bottom of the breast bra curve in the AB, clothing pressure becomes lower than before wearing it. Because when the breast prosthesis was inserted into the bra, the clothing pressure not only increased generally but also the clothing pressure divided at some areas. Also, when comparing three different patterns of SBP, the result indicated a significant difference in clothing pressure only inside of breast cap and the center of gravity of the lower breast prosthesis has the lowest clothing pressure.

A comparison in pressure based on a circuit design (FSR sensors) and an air pack (AP) device was presented. Further work will be focused on the generation of pressure clothing for breast cancer patients.

The paper demonstrates that wearing breast prosthesis with a center of gravity in the lower position from the nipple area has less effect on breast cancer women. The results of this paper facilitate the pattern design of clothing for patients.

This study aims to develop an architectural prototype of a Cyber-Physical System (CPS), as well as lay a technological foundation for future smart housing with improved health and well-being outcomes for its occupants.

This study deploys smart sensors to monitor the key environmental parameters of a house. Using Internet of Things technology, a prototype of a CPS has been developed for capturing the environmental conditions over time. A case study involving a property in New Zealand was undertaken to validate the prototype.

The study proposes a monitoring platform, enabled by the CPS and smart sensing devices, that collects, shares, stores, analyses and visualises indoor environment data. The reliability and accuracy of the monitoring system were enhanced by comparing the activity of house occupants with sensor data.

Due to limited time, the prototype was tested in one house for a period of one month. Air quality was not considered in this study. However, the work suggests that such an approach provides an effective solution for government organisations and housing agencies to collect information for the purpose of assessing building thermal performance.

This research proposes a new lens consisting of a home environment monitoring application with health and well-being implications. It could also be used to inform the future design of healthy homes and buildings, both in New Zealand and internationally.