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This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment (risk assessment) and PS action (testing).

The authors used a Qualtrics-based experiment with attitude change as a proxy measure of cognitive dissonance (CD). The authors analyze the results using a one-way independent between-group ANOVA with post hoc tests and t-tests.

The authors find that auditors experience CD when they fail to take appropriate high PS action (audit tests) that are in line with high PS judgment (risk assessments). The motivational force to reduce CD drives auditors to revise their assessments upward (rank higher), lower diagnostic audit tests (PS actions) and lower risk assessments (PS judgments). This leads to lower overall professional skepticism, and hence lower audit quality.

This investigation provides an empirical investigation of Nelson’s (2009) model of professional skepticism and demonstrates a specific mechanism for how incentives in the audit environment lower audit quality. Based on the findings, treatments to enhance audit quality can benefit by strengthening the critical link between PS judgments (risk assessments) and PS actions (audit tests).

Online labour markets (OLMs) have recently become a widespread phenomenon of digital work. While the implications of OLMs on worker well-being are hotly debated, little empirical research examines the impact of such work on individuals. The highly competitive and fast-paced nature of OLMs compels workers to multitask and to perform intense technology-enabled work, which can potentially enhance technostress. This paper examines the antecedents and well-being consequences of technostress arising from work in OLMs.

The authors draw from person–environment fit theory and job characteristics theory and test a research model of the antecedents and consequences of worker technostress in OLMs. Data were gathered from 366 workers in a popular OLM through a large-scale online survey. Structural equation modelling was used to evaluate the research model.

The findings extend existing research by validating the relationships between specific OLM characteristics and strain. Contrary to previous literature, the results indicate a link between technology complexity and work overload in OLMs. Furthermore, in OLMs, feedback is positively associated with work overload and job insecurity, while strain directly influences workers' negative affective well-being and discontinuous intention.

This study contributes to technostress literature by developing and testing a research model relevant to a new form of work conducted through OLMs. The authors expand the current research on technostress by integrating job characteristics as new antecedents to technostress and demonstrating its impact on different types of subjective well-being and discontinuous intention. In addition, while examining the impact of technostressors on outcomes, the authors consider their impact at the individual level (disaggregated approach) to capture the subtlety involved in understanding technostressors' unique relationships with outcomes.

This study aimed to understand better what makes esports fans engage with streamers' live-streaming of esports gameplay. This study used the Theory of Planned Behavior (TPB) and additionally adopted streamer identification and esports game identification as moderating variables.

Data were collected from streamers' esports content streaming viewers over 18 years of age using an online survey in Amazon M-Turk (N = 307). Based on past esports live-streaming weekly watching hours, which range from 1 to 45 h, the participants were divided into lower (n = 152) and higher (n = 155) frequency groups. PLS-SEM and bootstrapping techniques were used to test the moderated mediation relationships among the constructs.

This study found a negative moderating effect of past watching experience on the relationship between attitudes and behavioral intention, and it positively moderated the path between perceived behavioral control and behavioral intention. Also, it was found statistically significant direct impacts of streamer identification (STI) and esports game identification (EGI) on attitude and subjective norms. While the indirect impact of STI on behavioral intention through attitude was statistically significant, there were no significant indirect impacts of EGI on attitude and behavioral intention through subjective norms.

Theoretically, this study extends the TPB model by exploring the two identifications (i.e. streamers and esports games) as antecedents of the focal TPB factors (i.e. attitudes, subjective norms and perceived behavioral control) and the moderating effect of prior experience based on high/low weekly watching frequencies. Practically, content creators of esports live-streaming and live-streaming platform managers can use the study’s findings to develop strategies to nurture their current and future viewership.

This study examined the factors influencing willingness-to-repurchase for each class of airline service, and integrate the constructs of service quality, satisfaction and willingness-to-repurchase which were rooted on Engel-Kollat-Blackwell (EKB) model. The study focuses on the domestic and international arrival of passengers at Murtala Muhammed International Airport in Lagos and Nnamdi Azikwe International Airport in Abuja. Information was gathered from domestic and foreign passengers who had post-purchase experience and had used the airline's services more than once. The survey data were obtained concurrently from arrival passengers at two major international airports using an electronic questionnaire through random and purposive sampling techniques. The data was analysed using the ordinal logit model and structural equation model. From the 606 respondents, 524 responses were received but 489 responses were valid for data analysis and reporting and were obtained mostly from economy and business class passengers. The study found that the quality of seat pitch, allowance of 30 kg luggage permission, availability of online check-in 24 hours before the departing flight, quality of space for legroom between seats, and the quality of seats that can be converted into a fully flatbed are the major service factors influencing willingness-to-repurchase economy and business class tickets. Also, it was found that passengers' willingness to repurchase is influenced majorly by service quality, but not necessarily influenced by satisfaction. These results reflect the passengers' consciousness of COVID-19 because the study was conducted during the heat of COVID-19 pandemic. Recommendations were suggested for airline management based on each class.

This study aims to explore image-based visual price determinants (image features and visual aesthetic perception) and how image features affect Airbnb listing price on a sharing accommodation platform.

The study uses an SOR model and a hedonic price model to examine the connections between the characteristics of image features, visual aesthetic perception and Airbnb listing prices. The model is then examined by an econometric model using data from Insideairbnb.com.

Empirical results revealed that image features have a significant positive effect on visual aesthetic perception, visual aesthetic perception has a significant positive effect on Airbnb listing price and visual aesthetic perception has a significant mediating effect between image features and Airbnb listing price.

This study contributes to the relationship and effect mechanism among image features, visual aesthetic perception and Airbnb listing price and has some implications for both property operators and the sharing accommodation platform.

本研究探讨了基于图像的视觉价格决定因素（图像特征和视觉美学感知）以及图像特征如何影响共享住宿平台Airbnb价格。

本研究采用SOR模型和hedonic价格模型来检验图像特征特征、视觉美感与Airbnb房源价格之间的关系。然后使用Insideairbnb.com上的数据, 通过计量经济学模型对该模型进行检验。

实证结果显示：1）图像特征对视觉美学感知有显著的正向影响; 2）视觉美学感知对Airbnb价格有显著的正向影响; 3）视觉美学感知在图像特征和Airbnb价格之间有显著的中介效应。

本研究有助于探讨图像特征、视觉美学感知和Airbnb价格之间的关系和影响机制, 对房源经营者和共享住宿平台都有一定的借鉴意义。

Este estudio explora los determinantes visuales del precio basados en las imágenes (características de las imágenes y percepción estética visual) y cómo afectan las características de las imágenes al precio de los anuncios de Airbnb en una plataforma de alojamiento compartido.

El estudio emplea un modelo SOR y un modelo de precios hedónicos para examinar las conexiones entre las características de los rasgos de la imagen, la percepción estética visual y los precios de Airbnb. A continuación, se examina el modelo mediante un modelo econométrico utilizando datos de Insideairbnb.com.

Los resultados empíricos revelan que 1) las características de la imagen tienen un efecto positivo significativo sobre la percepción estética visual, 2) la percepción estética visual tiene un efecto positivo significativo sobre el precio de los anuncios de Airbnb, y 3) la percepción estética visual tiene un efecto mediador significativo entre las características de la imagen y el precio de los anuncios de Airbnb.

Este estudio contribuye al mecanismo de relación y efecto entre las características de la imagen, la percepción estética visual y el precio del anuncio de Airbnb, y tiene algunas implicaciones tanto para los operadores inmobiliarios como para la plataforma de alojamiento compartido.

The accessibility of housing for many purposes is more influenced by the functioning of housing market. As access to housing is an expensive and long-term exertion of household, looking for appropriate housing fund is necessary whether the source of fund is private saving or mortgage. However, insufficient finance in Ethiopia is a reason for inaccessible of land and housing by the low- and middle-income people. This study aims to identify the barriers to access finance in the study area.

This study adopted a qualitative and quantitative research approach to investigate the barriers of housing finance. To undertake and increase the relevance of this study, primary and secondary, qualitative and quantitative data were used. Primary data were collected from respondents; focal person’s and key informants. Both descriptive statistical analysis and relative importance index analysis was deployed for this study. In addition, the quantitative data were analyzed using logistic regresion model.

The result of this study found that in Ethiopia at all, there is no enough mortgage and long-term lending banks. The result of this study inspects some variables significantly affect the access to finance. The result of this study will help the government in buildup of financial institutions in many perspectives. Financial institutions and clients may also be beneficiary through stiffen housing finance system.

The barriers of access to finance were not sufficiently studied in Ethiopia. Therefore, this study may be a pioneer for the researchers, as it did not cover the whole area of the country to study and also appoint the government to reform the financial sector based on the findings of the researches.

The present study aims to investigate the relationship between institutional influence and performance, mediated through transformational leadership (TL) and moderated by barriers, situational factors, communication and implementation.

Using a structured survey instrument, data were collected from 370 faculty members from 31 higher educational institutions in southern India. After checking the psychometric properties of the instrument, the authors used Hayes’s PROCESS to test the direct hypotheses and three-way interactions.

The results revealed that TL mediated the relationship between institutional influence and performance. Further, the findings supported the three-way interactions between (1) institutional influence, barriers and communication positively affecting TL; and (2) TL, situational factors and implementation affecting the performance of faculty members.

This study underscores the importance of TL for the smooth functioning of higher educational institutions and achieving superior performance, especially in the new normal context after the global pandemic.

This study makes several significant recommendations to administrators in higher educational institutions, in addition to contributing to the vast literature on TL. The study suggests that administrators must invest resources in developing TL skills so that employees reach their fullest potential and contribute to achieving organizational goals. In addition, leaders in organizations need to exercise a transformational style to combat the new normal post-pandemic academic environment.

This study provides new insights into the importance of TL style and institutional influence to enhance performance. To the best of our knowledge, the conceptual model developed and tested the first of its kind in India, significantly contributing to theory and practice.

The building sector is vital to a nation’s economy, as it has a major influence on economic activity and growth, job creations and the advancement of infrastructure. Intricate challenges that are inherent in crises such as the COVID-19 outbreak lead to material scarcities, project delays, labor shortages, escalated expenses, funding challenges, regulatory obstacles and dwindling investment funds, all of which culminate in costs that are in excess of those budgeted. While numerous studies have explored the ramifications of COVID-19 on project budgets, there is little, if any, data available on forecasting the magnitude of this impact.

This investigation seeks to bridge this knowledge deficiency by devising a predictive tool grounded in an ordinal logistic regression method. An online survey was designed and disseminated to gauge the views of construction field experts about the diverse contributors to excessive costs during the viral outbreak, and a predictive tool, crafted from the survey participants’ feedback.

Findings showed that smaller-scale enterprises and contractor-centric establishments faced greater adversities than medium-to-large ones and consultancy-or-owner-type entities.

The insights from this research shed light on the amplified risk of higher project costs amid health crises or analogous events, underlining the imperative need for fortified risk management approaches to bolster project outcomes. By factoring in demographics, this research offers policymakers a refined lens through which to customize interventions and promote balanced and enduring advancement in the construction industry.

This study explores the influence of informal “psychological contracts” (PCs), (as opposed to formal contractual relationships) on exporter–distributor relationships.

Data were obtained from a sample of 127 exporting small and medium-sized enterprises (SMEs) in New Zealand. The authors employed partial least squares structural equation modeling (PLS-SEM) for analyzing the measurement and structural models.

Psychological contract fulfillment (PCF) enhances affective commitment and calculative commitment. Moreover, affective and calculative commitments mediate the relationship between PCF and export venture performance (EVP). The authors also find that institutional distance (ID) weakens the relationship between PCF and both affective and calculative commitment. Additionally, ID moderates the strength of the mediating mechanism for affective commitment; thus, the authors present a moderated-mediation model.

To date, international relationship marketing (IRM) literature has focused on PC breach, and business-to-business (B2B) marketing literature has focused on the effects of PCs on affective/relational commitment. This study offers novel insights by demonstrating the positive indirect effect of PCF on EVP via the mediating variables – affective and calculative commitment. The authors' findings also present a conditioning role of ID on the micro-level relationships of PCs.

Based on relationship marketing theory, this study aims to test the effect of social customer relationship management (social CRM) on customer satisfaction (CS) and loyalty (CL).

To assess the proposed framework, structural equation modeling was performed on the data of 314 automotive customers surveyed online.

Social CRM dimensions [traditional CRM (TCRM) and social media (SM) technology use] have a direct and positive effect on CS. On the other hand, only TCRM has a direct and significant influence on CL, while the SM technology use effect seems to be indirect rather than direct. Indeed, the findings have provided empirical support for the contention that CS plays a mediating role between social CRM dimensions and CL.

In the automotive sector and developing countries in particular, companies’ managers could increase CS and CL and consequently enhance their competitiveness and market share by adopting an effective social CRM strategy. From this perspective, companies should focus their social CRM campaigns on the most SM used by customers, offer personalized choices and improve customer experience, interaction and value co-creation.

This paper enriches the understanding of how social CRM can affect CS and CL. The scales of social CRM, CS and CL were validated in the context of developing countries and the automotive sector. Furthermore, the direct and mediating effect of CS between social CRM (TCRM and SM) and CL was also confirmed.

Basándose en la teoría del marketing relacional, este estudio pretende comprobar el efecto de la gestión social de las relaciones con los clientes (CRM social) sobre la satisfacción y la fidelidad de los clientes.

Para evaluar el marco propuesto, se realizó un modelado de ecuaciones estructurales sobre los datos de 314 clientes de automoción encuestados online.

Las dimensiones del CRM social (CRM tradicional y uso de tecnología de medios sociales) tienen un efecto directo y positivo en la satisfacción del cliente. Por otro lado, solamente el CRM tradicional tiene una influencia directa y significativa en la fidelidad del cliente, mientras que el efecto del uso de la tecnología de medios sociales parece ser más indirecto que directo. De hecho, los resultados han proporcionado apoyo empírico a la afirmación de que la satisfacción del cliente desempeña un papel mediador entre las dimensiones del CRM social y la fidelidad del cliente.

Este artículo enriquece la comprensión de cómo el CRM social puede afectar a la satisfacción y la fidelidad de los clientes. Las escalas de CRM social, satisfacción del cliente y fidelidad del cliente se validaron en el contexto de países en vías de desarrollo y del sector automovilístico. Además, también se confirmó el efecto directo y mediador de la satisfacción del cliente entre el CRM social (CRM tradicional y medios sociales) y la fidelidad del cliente.

En el sector de la automoción y en los países en desarrollo en particular, los directivos de las empresas podrían aumentar la satisfacción y fidelidad de sus clientes y, en consecuencia, mejorar su competitividad y cuota de mercado adoptando una estrategia eficaz de CRM social. Desde esta perspectiva, las empresas deberían centrar sus campañas de CRM social en los medios más utilizados por los clientes, ofrecer opciones personalizadas y mejorar la experiencia del cliente, la interacción y la cocreación de valor.

基于关系营销理论, 本研究旨在检验社会化客户关系管理（social CRM）对客户满意度和忠诚度的影响。

为评估所提出的框架, 对 314 名汽车客户的在线调查数据进行了结构方程建模。

社交客户关系管理维度（传统客户关系管理和社交媒体技术使用）对客户满意度有直接的积极影响。另一方面, 只有传统客户关系管理对客户忠诚度有直接和显著的影响, 而社交媒体技术使用的影响似乎是间接而非直接的。事实上, 研究结果为客户满意度在社交客户关系管理维度和客户忠诚度之间发挥中介作用的论点提供了实证支持。

本文丰富了人们对社交客户关系管理如何影响客户满意度和忠诚度的认识。本文以发展中国家和汽车行业为背景, 对社会化客户关系管理、客户满意度和客户忠诚度的量表进行了验证。此外, 还证实了客户满意度在社会化客户关系管理（传统客户关系管理和社会化媒体）与客户忠诚度之间的直接和中介效应。

尤其是发展中国家, 企业管理者可以通过采取有效的社交客户关系管理战略, 提高客户满意度和忠诚度, 进而增强竞争力和市场份额。从这个角度来看, 企业应将社交客户关系管理活动的重点放在客户使用最多的社交媒体上, 提供个性化选择, 改善客户体验、互动和价值共创。