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This study aims to examine the effects of allocation of audit hours to year-round audits and audit partners on audit quality when a new partner is appointed.

Using proprietary data of partners’ names and audit hours in the year-round context, the authors build a model testing input factors related to audit production and new partner assignment in 1,209 Korean listed firms during the period of 2015–2018.

The results show that in the partner rotation, the more audit hours spent, the more audit hours are allocated to the year-round audit, or more nonpartners’ audit hours are allocated to the year-round audit, the higher the audit quality. Subsample analyses show that these findings are concentrated in firms with longer audit tenure or low audit risk.

The findings may provide regulatory authorities with practical guidelines concerning partner rotation and how to allocate audit hours to different audit stages and ranks (partner vs staff).

To the best of the authors’ knowledge, this study provides the first evidence of the joint effects of partner rotation and audit hour allocation on audit quality.

Audit firm bankruptcy can have significant negative impacts on the stock prices of client firms. The purpose of this paper is to identify determinants of audit firm bankruptcy risk as measured by costs of debt.

Using audit firm data publicly available in Korea, this study empirically examines whether client portfolio, financial, and organizational characteristics are associated with the weighted average interest rates assumed by auditors.

The authors find empirical evidence that audit firms’ client portfolio characteristics, including the incidence (or number) of lawsuits against the auditor, the proportion of audit clients under surveillance, the proportion of initial audit engagements, and the proportion of listed companies of audit clients, are positively associated with the cost of debt. The authors also find several financial and organizational characteristics associated with the cost of debt.

The findings of this study suggest that client portfolio characteristics as well as financial and organizational characteristics are important determinants of the cost of debt in audit firms, and that these characteristics are different from those of firms in other industries. Identifying the determinants of audit firms’ cost of debt provides insight to regulators, client firms, and capital market participants.

This study examines the default risk of audit firms that play an important monitoring role in capital markets. By utilizing unique data about audit firms available in Korea, this study is the first study to empirically examine the effect of detailed audit firm characteristics on audit firm’s default risk.

The purpose of this paper is to examine how types of virtual brand community (VBC) benefits influence VBC loyalty through specific types of interaction.

The study targeted 250 brand community users to conduct an empirical analysis using SPSS 19.0.

Consumers’ perceived benefits (functional, experiential, and symbolic) were found to be the leading variables in inducing consumer loyalty. Brand community managers should not focus only on the benefits offered by the brand community, but also on how these benefits can be associated with human-to-computer and consumer-to-consumer (C2C) interaction.

The virtual community (VC) has an important role as a marketing tool. As the VC within the virtual space has gradually been increasing, its importance has grown as well, therefore making research studies on heightening members’ brand community site loyalty important.

This study broadens and contextualizes our understanding of what type of VBC interaction can be further activated in the process of enhancing the members’ VBC loyalty, which is affected by consumers’ perceived benefits.

The purpose of this study is to evaluate the category function of the sport fandom questionnaire (SFQ), determine the optimal categorization of the SFQ and calibrate the measurement qualities of the newly modified rating scale option using Rasch analysis.

This paper relies on the Rasch analysis to validate the SFQ. A series of studies are performed based on analysis procedures for the responses from 244 (study 1) and 477 (study 2) participants.

The results revealed that the original SFQ consisting of the eight-category rating scale is flagged due to irregular observation distribution and disordering of thresholds, whereas both six-category and seven-category rating scales meet the guidelines for the optimal categorization. However, only the seven-category rating scale showed desirable model-data fit indices. Furthermore, the results of the Rasch calibration model showed that all items of the SFQ have large variability, and a person's ability level varied moderately along the continuum.

Unlike previous studies, examining the psychometric properties of the SFQ, the current study provides information about the optimal categorization and presents a novel reconstruction category in measuring individuals' sport fandom level. In measuring the level of sport fandom, the authors suggest the use of a seven-category rating scale that the current study found to exhibit reliability and construct validity.

The purpose of this paper is to examine how a company’s symmetrical internal communication efforts could influence its employees’ perception of relationship outcomes with the company and the subsequent employee communication behaviors about the company to others and their turnover intention. Additionally, the mediation effects of employee-organization relationship (EOR) quality between symmetrical internal communication and employee engagement were tested.

The study collected the data from a survey of randomly selected 438 individuals who work as sales representatives of the case organization. Respondents were randomly selected through stratified sampling. For the overall statistical procedure, this study adopted the two-step structural equation modeling: on the basis of the final measurement model analysis from confirmatory factor analysis, the proposed structural model was tested using latent variables.

The findings of this research clearly demonstrate: employee/internal communication management is linked with employee engagement; employee engagement enhances supportive employee communication behaviors and reduces turnover intention. Also, the mediation results show strong mediation of EORs on the effects of symmetrical internal communication on employee engagement.

Employees’ communication behaviors such as megaphoning and scouting have special strategic values to organizations. With information seeking, selecting, forwarding, and sharing behaviors of employees, organizations may obtain more valuable information than through formal procedures and channels. Professional literature has long been supporting the importance of fostering positive employee communication behaviors (ECBs), suggesting that WOM and information from the employees deemed as most trustworthy by the external publics. ECBs about their organizations may be viewed as a testament of the quality of EOR. This study results show that employee engagement plays a key role in creating positive ECBs.

Pragmatically, as noted in the findings, symmetrical communication is an important factor that leads to positive ECB. To facilitate employees’ favorable communication regarding an organization, therefore, the organization needs to practice a two-way, employee-centered symmetrical communication system in its everyday communication management. Communication managers are advised to nurture internal communication practices that listen to the employees and invite their participation in addition to providing complete and fair information to employees. Second, by showing the significant positive influence of EOR on employee engagement and ECB, the finding of the study suggests that strategic relationship management with internal publics affect overall management effectiveness. Hence, organizational managers need to adopt various relationship cultivation strategies in their communication with employees, which have been previously proposed by several studies.

The findings of the study demonstrated that the effects of employee relationship management and symmetrical internal communication indeed exist beyond ECBs to the actual managerial outcomes. The findings also suggest a three-stage model of employee communication management: employee/internal communication management antecedents; employee engagement; and supportive outcomes of effective employee communication programs, such as supportive/extra ECBs.

The purpose of the study is to investigate the effects of interactivity and vividness on perceived usefulness and perceived enjoyment and their consequent impacts on consumer behavioral responses in a retail furniture VR store context. Considering the lack of VR empirical research, the indirect effect of interactivity and vividness on perceived usefulness and perceived enjoyment through telepresence and the moderating effect of consumer previous experience with VR are also included.

A commercial IKEA VR store was chosen for the study. Head-mounted display (HMD) VR headsets were employed for the VR shopping experience. The study was conducted at a laboratory at a large university in the southeastern United States. A total of 146 college students participated in the study.

Vividness had significant positive effects on perceived usefulness and perceived enjoyment, which in turn influenced attitude towards VR and behavioral intentions. Interactivity did not have positive impacts on perceived usefulness and perceived enjoyment. However, it indirectly affected perceived usefulness and perceived enjoyment through telepresence. The findings also proved the moderating effect of consumer previous VR experience between interactivity and perceived usefulness and between interactivity and perceived enjoyment. The relationship between attitude and behavioral intentions was also positive.

Notwithstanding the benefits of VR in relation to its utilitarian, hedonic, and behavioral values, little is known about consumers' responses towards the usage of VR as a shopping tool. The present study can be considered as a starting point in understanding the usefulness of VR from consumer and managerial perspectives. The findings of VR indicated in the study will help practitioners understand the urgency of adopting VR in a retail setting.

This study aims to investigate ways in which hotel loyalty programs can be designed to enhance customer’s identification with a hotel brand and develop a sustainable customer-brand relationship.

The study adopted a cross-sectional design survey questionnaire for data collection and used structural equation modeling data analysis to test the conceptual model.

The three loyalty program experiences proposed (member-to-member similarity, memorable loyalty program experience and loyalty program social benefits) exerted significant positive effects on customer-brand identification (CBI), which, in turn, influences customer-brand relationship elements, including trust, commitment and switching resistance.

This study expands the scope of CBI literature, which previously focused substantially on brand level experiences, by being the first to explore a new set of CBI antecedents with a focus on loyalty program experiences. Furthermore, the current study’s findings delineate specific strategies to uphold the social and experiential aspects of loyalty programs that can develop sustainable customer-brand relationships.

The purpose of this study is to investigate the effects of visual and verbal information presentations on mental imagery, perceived informativeness and purchase intention. The study assesses two types of product-related information: (1) visual information: static product images and augmented reality (AR) and (2) verbal information: abstract and concrete product reviews.

A total of 320 mobile consumers participated in the experiment. To increase external validity, this study was conducted in an existing digital shopping environment.

The results suggest that AR has a greater effect on consumers' shopping outcomes than static images. The findings further reveal that concrete product reviews are important in increasing mental imagery, perceived informativeness and purchase intention when visual information does not provide an AR function.

This study contributes to the current literature by providing empirical support for AR effects and concrete reviews on consumer responses. The results further provide an important perspective for retailers seeking ways to develop effective information presentations in digital retailing.

This study aims to provide an understanding of the concept of service innovation resulting from emerging technologies and suggest areas for future hospitality and tourism research. By thoroughly reviewing previous literature, this study provides the basis for improving customer service with service innovation.

This study examines the existing body of knowledge from leading hospitality, tourism and business journals by performing content analysis.

This study reveals the multifaceted aspects of service innovation practices using emerging technologies. Findings provide an evidence base to future studies by highlighting the role of technology in hospitality and tourism service innovation.

The major contribution of this study is the demonstration of an approach for both academic researchers and service providers how they can use the technology to improve customers’ perceived value, experience and engagement.

本论文旨在讨论新兴科技对服务创新的应用以及酒店和旅游管理领域中的未来发展方向。本论文通过全面回顾文献，对服务创新中的客户服务提供基础理解。

本论文通过对酒店、旅游、以及商业领域顶尖期刊文献做文本分析，以达到研究目的。

本论文提供了新兴科技对服务创新措施的多方面讨论。研究结果强调了科技对酒店和旅游管理创新中的重要地位，对未来研究做出了指导性意见。

本论文的主要贡献在于向学术研究人员和服务提供商展示，如何运用科技来加强客户感知价值、体验、以及客户参与。

服务创新、顾客价值、顾客体验、顾客参与、价值共创、科技、批判性文献综述

文献综述

As intangible cultural heritage, traditional performing arts depend on transmission by individuals and collectives. The purpose of this paper is to explore how traditional performers practice their arts in South Korea. The analysis focuses on the transformations of performance conventions and contexts, as well as on new genres that developed in response to heritage legislation and social change during the last 200 years.

Drawing on a wide array of existing ethnographic research, the paper compares processes of transmission and transformation of three different genres: the solo singing-storytelling genre pansori, the ensemble percussion-dance genre pungmul and the various regional forms of mask dance drama subsumed under the label talnori. The paper argues that the artists, who perform these genres, while not unaffected by the expectations of their audiences, have the power to transcend traditional boundaries.

Due to early professionalization in the nineteenth century, pansori performers could adapt to the changing contexts of market-oriented modernity and survive until governmental intervention in 1962. Pre-modern pungmul and talnori was performed primarily by and for rural communities, resulting in an interruption of transmission when these contexts disappeared and partial re-invention in the wake of official preservation legislation.

The need for repeated performance in historically varying contexts makes the analysis of performing arts particular fruitful for understanding how practitioners of tradition (have to) adapt to change. A historical-comparative perspective provides concise insights into the dynamics of development that informs tradition today. The inclusion of offspring genres (changgeuk, madang-geuk, samulnori) furthermore shows the potential of heritage development beyond the official system of preservation.