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Article
Publication date: 13 September 2011

Kym Butcher, Graeme Harrison, Jill McKinnon and Philip Ross

The purpose of this paper is to examine what auditor and audit environmental attributes affect auditor appointment decisions in compulsory audit tendering, and whether the…

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Abstract

Purpose

The purpose of this paper is to examine what auditor and audit environmental attributes affect auditor appointment decisions in compulsory audit tendering, and whether the attributes affecting appointment of a new auditor (rotation) are consistent with or different from those affecting reappointment of the incumbent (retention).

Design/methodology/approach

New South Wales (NSW) local council finance managers were surveyed for importance ratings of 48 attributes. An hypothesis for differential ratings between rotators and retainers was formulated. Confirmatory factor analysis, tests of mean differences and logistic regression were used.

Findings

Consistent with the sample's high retention rate, the most important attributes for all respondents related to the quality of previous experience with the incumbent. Consistent with hypothesis, attributes proxying for a quality auditor (technical competence, independence and reputation) were more important for rotators.

Research limitations/implications

The authors proxied rotation/retention by intention. Given the importance of audit quality attributes in the appointment decision and the high retention rate in compulsory audit tendering, future research could examine the relation between audit service quality attributes and retention.

Originality/value

This is the first study to examine attributes affecting auditor appointment decisions in a mandatory choice setting. NSW local councils provide a unique opportunity to do so as it is one of few jurisdictions in which compulsory audit tendering operates. Compulsory tendering may be implemented if current legislation aimed at improving audit independence and quality through mandatory partner rotation proves infeasible.

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Article
Publication date: 24 May 2013

Kanika Meshram and Aron O'Cass

This paper aims to report on a qualitative study that explores senior citizen consumers ' empowerment through social engagement in third places and their…

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2372

Abstract

Purpose

This paper aims to report on a qualitative study that explores senior citizen consumers ' empowerment through social engagement in third places and their subsequent loyalty to third places.

Design/methodology/approach

Data were collected via a qualitative research design from four seniors ' clubs in Australia using focus groups (12), and participant observation. The data were analyzed using QSR NVivo software using an interpretive approach.

Findings

Ten themes based on 34 codes were identified in the study, which were grouped to develop a conceptual model of the antecedents and consequences of seniors ' empowerment in third places for further testing. The themes under consumer empowerment were important in assisting to understand the significance of place and social engagement within the place to empower seniors with a positive self-image, better access to information and exercise of choices for smarter purchase decisions. The themes under social capital contributed to a better understanding of the ramification of social capital to marketing knowledge. This was particularly so for marketing constructs embedded in community or aggregate level issues such as value co-creation, relationship marketing, customer involvement and related outcomes. Finally the study reports three types of loyalty: cognitive, ultimate and communal loyalty, that underpinned the behavioral, attitudinal and cognitive dimension of loyalty. The findings suggested that consequent to seniors ' social capital and feeling of empowerment in third places they display loyalty to the third place.

Research limitations/implications

The present study has three theoretical implications; first, it extends knowledge into the notion of third place which underlies the broader domain of servicescape. It also extends understanding of the significance of third places in practicing consumer centric marketing through consumer empowerment. The study also contributes to understanding how third places enhance seniors ' social capital through social engagement.

Practical implications

The managerial implications suggested by the findings provide a number of aspects that managers may consider in relation to service places in three key broad categories of customer-firm interest: improve customer patronage through community engagement, improve local business practices via customer-owner friendship, and redesigning spatial settings to deliver meaningful customer experiences.

Originality/value

This paper uses the concepts of social engagement within customer community in third places for the development of social capital and empowerment. It provides a customer centric focus to servicescape and incorporates recent works on third places, empowerment, social capital and loyalty.

Details

Journal of Services Marketing, vol. 27 no. 2
Type: Research Article
ISSN: 0887-6045

Keywords

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