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Article
Publication date: 2 September 2021

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 23 February 2021

Honghong Zhang and Xiushuang Gong

The purpose of this present study is to investigate how opinion leaders' responsiveness to social influence varies with network positions (i.e. degree centrality and…

Abstract

Purpose

The purpose of this present study is to investigate how opinion leaders' responsiveness to social influence varies with network positions (i.e. degree centrality and brokerage) and network density in new product diffusion networks.

Design/methodology/approach

This study collected data based on a sociometric network survey. Hierarchical moderated regression and hierarchical linear modeling analyses were used to test the moderating effects of degree centrality, brokerage and density on the relationship between opinion leadership and susceptibility to social influence.

Findings

This study documents the significant moderating roles of network positions and network density in the relationship between individual influence (i.e. opinion leadership) and susceptibility to social influence. Interestingly, this study shows that the significant moderating effects of degree centrality and brokerage hold for opinion leaders' responsiveness to informational social influence, whereas that of network density holds for opinion leaders' responsiveness to normative social influence.

Research limitations/implications

This research sheds light on the network structural characteristics under which opinion leaders would be differentially responsive to social influence (i.e. informational and normative influence) from others.

Practical implications

This research provides marketing managers with insights into leveraging social influence by activating opinion leaders through existing network ties in new product diffusion networks.

Originality/value

Although opinion leaders are generally less susceptible to social influence from others than nonleaders, this research finds that, under certain network conditions, opinion leaders would be equally responsive to social influence from their peers.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 3 March 2021

Shuli Yan, Xiangyan Zeng, Pingping Xiong and Na Zhang

In recent years, online public opinion reversal incidents have been occurring frequently, which has increased the complexity of the evolution of online public opinion, and…

Abstract

Purpose

In recent years, online public opinion reversal incidents have been occurring frequently, which has increased the complexity of the evolution of online public opinion, and they have become a difficult issue for public opinion management and control. It is of great significance to explore the regularity of online public opinion reversal.

Design/methodology/approach

Combined with the grey characteristics of online public opinion information, a grey graphical evaluation review technique (G-GERT) network model is constructed based on kernel and grey degree, and the frequency, probability and time of online public opinion reversal nodes are calculated using C-marking method and Z-marking method.

Findings

Throughout the online public opinion reversal events, there are all repeated outbreak nodes occurring, so the authors regard the repeated occurrence of outbreak nodes as reversal. According to the average frequency, probability and time of repeated outbreak nodes in the G-GERT network model, the authors predict the corresponding key information of reversal. It can simulate the evolution process of public opinion events accurately.

Originality/value

The G-GERT network model based on kernel and grey degree reveals the regulation of public opinion reversal, predicts the frequency, probability and time of reversal nodes, which are the most concerned and difficult issues for decision-makers. The model provides the decision basis and reference for government decision-making departments.

Details

Grey Systems: Theory and Application, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-9377

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Article
Publication date: 11 February 2021

Ahlam Ibrahim Al-Harbi and Nada Saleh Badawi

This study aims to investigate the influence of online opinion leadership and opinion seeking the intention to purchase and purchase behaviour of organic food in Saudi Arabia.

Abstract

Purpose

This study aims to investigate the influence of online opinion leadership and opinion seeking the intention to purchase and purchase behaviour of organic food in Saudi Arabia.

Design/methodology/approach

This study used an online questionnaire as a method to collect data from Instagram users in Saudi Arabia. Statistical analysis was performed using the SmartPLS to test the research model.

Findings

The study demonstrates the links between the perceived benevolence of the opinion leadership through Instagram and purchase behaviour of organic food and between opinion seeking and intention to purchase.

Practical implications

This study provides insights into the favourable impact of opinion leadership and opinion seeking on consumers’ intention to purchase and purchase behaviour for marketers, especially in the organic food sector of a Middle Eastern context.

Originality/value

Prior studies have investigated the impact of opinion leadership and opinion seeking on purchase behaviour, but not within the organic food sector. This study attempts to fill this gap in the literature by providing useful insights to enhance the understanding of the influence of online opinion leadership on purchase behaviour of organic food. This study also makes a valuable contribution to organic food research in Middle East countries, where there is a lack of research on organic food purchase behaviour.

Details

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

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Article
Publication date: 15 June 2015

Masaki Samejima, Daichi Hisakane and Norihisa Komoda

The purpose of this paper is to annotate an attribute of a problem, a solution or no annotation on learners’ opinions automatically for supporting the learners’ discussion…

Abstract

Purpose

The purpose of this paper is to annotate an attribute of a problem, a solution or no annotation on learners’ opinions automatically for supporting the learners’ discussion without a facilitator. The case method aims at discussing problems and solutions in a target case. However, the learners miss discussing some of problems and solutions.

Design/methodology/approach

Because opinions about problems and solutions on the same case are similar to each other, the proposed method uses opinions that are correctly annotated in past discussions for annotating an appropriate attribute on each opinion in discussions of the same case. The annotation on each opinion is identified by Support Vector Machine learned with opinions and annotations in the past discussion.

Findings

Compared to a simple method that uses decision tree classification, this proposed method improves the recall rate and the precision rate of annotating the attribute by over 10 per cent. The proposed method is effective for automatic annotation.

Originality/value

Because the recall rate and the precision rate of annotating an attribute of a problem are over 80 per cent, it is possible to make learners aware of problems that they should discuss. On the other hand, the recall rate and the precision rate of annotating an attribute of a solution are still low. The authors discuss the research issue to improve the rates for automatic annotation.

Details

Interactive Technology and Smart Education, vol. 12 no. 2
Type: Research Article
ISSN: 1741-5659

Keywords

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Article
Publication date: 7 September 2015

Richard Parrino, Douglas Schwab and David Wertheimer

The purpose of this article is to examine the US Supreme Court’s much anticipated decision in Omnicare, Inc. v. Laborers Dist. Council Const. Indus. Pension Fund. In this…

Abstract

Purpose

The purpose of this article is to examine the US Supreme Court’s much anticipated decision in Omnicare, Inc. v. Laborers Dist. Council Const. Indus. Pension Fund. In this 2015 case, the Supreme Court announced important principles for interpreting the application of the two bases for liability under Section 11 of the Securities Act of 1933 to statements of opinion expressed in registration statements filed with the Securities and Exchange Commission in connection with public securities offerings.

Design/methodology/approach

The article examines the Supreme Court’s articulation of the standards federal courts must apply under Section 11 to determine if opinion statements were untrue statements of a material fact or misleading because they omitted material facts necessary to make the statements of opinion not misleading. The paper identifies a number of the complexities involved in the Supreme Court’s approach and emphasizes the nuanced assessment of the facts surrounding opinion statements courts will be required to undertake by Omnicare.

Findings

The Omnicare decision has significant implications for the litigation of Section 11 claims challenging statements of opinion and for the preparation of registration statement disclosures. The Omnicare decision dramatically alters the standards for reviewing Section 11 claims premised on opinions long applied in a number of US federal appellate circuits. The decision is likely to result in more Section 11 claims based on supposedly misleading opinion statements, and potentially in a greater number of Section 11 claims that survive at least an initial motion to dismiss. Omnicare highlights the importance of including in registration statement disclosures meaningful cautionary statements identifying important facts that could cause actual outcomes to differ materially from views expressed in an opinion.

Originality/value

Expert guidance from experienced financial services lawyers.

Details

Journal of Investment Compliance, vol. 16 no. 3
Type: Research Article
ISSN: 1528-5812

Keywords

Content available
Article
Publication date: 4 December 2020

Thomas Averio

It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may…

Abstract

Purpose

It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy. This study aims to determine the factors that affect the auditor's going concern opinion.

Design/methodology/approach

This research used secondary data obtained from annual reports and independent audit reports published by the Indonesia Stock Exchange. The population of this research included manufacturing firms registered in the Indonesia Stock Exchange from 2015 to 2019. The sample after the purposive sampling technique being applied consisted of 33 companies. The data were analyzed using logistic regression performed in the statistical analysis software, SPSS 24.0.

Findings

The results indicated that leverage positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion.

Originality/value

This study is in contrast to several existing studies on the determinants of the auditor's going concern opinion and provides knowledge on developing more factors affecting the auditor's going concern opinion.

Details

Asian Journal of Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2443-4175

Keywords

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Article
Publication date: 2 November 2020

Ali Sarkeshikian, Mohhamadali Shafia, Amir Zakery and Alireza Aliahmadi

In the organizational technology acceptance (TA) decision-making process, stakeholders have many divergence opinions. Sometimes, an opposing stakeholder of a decision can…

Abstract

Purpose

In the organizational technology acceptance (TA) decision-making process, stakeholders have many divergence opinions. Sometimes, an opposing stakeholder of a decision can stop the whole process of decision-making. In such a case, consensus may take a long time followed by a high risk. The purpose of this study is twofold. First, to find the best model with the least prediction error for the simulation of the consensus process in TA decisions. Second, to investigate the time required for the consensus process to yield the TA decision in different scenarios and to propose solutions to reduce the required time in a case study.

Design/methodology/approach

This study uses real-world data containing 1,186 actual observations. Stakeholders are decision-maker agents, and the observations are derived from survey data and used for simulation. Data were obtained from 126 experts in the Iranian rail freight industry. Opinion dynamics theory was used for agent-based simulation of stakeholders’ behavior. The agents interacted over time and their effects on other agents’ opinions were investigated.

Findings

The results illustrate an appropriate opinion changing model, a data-gathering method and a simulation scenario for TA consensus. The suitable model was selected after examining the advantages and disadvantages of and comparing the prediction results for different models with the real database of opinions. To reduce the consensus process time, the results suggest gathering the team members and networking with some leaders as advocators. A large number of advocators with high acceptability and continuous exchanging messages with other agents can improve the acceptance rate and have the most significant impact on other stakeholders’ opinions.

Originality/value

To the best of the authors’ knowledge, previous studies simulate individual TA processes. However, there is a difference between the individual TA and the organizational TA. The organizational TA requires the simultaneous decision-making of different stakeholders. In this research, the organizational TA was investigated.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

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Article
Publication date: 18 November 2020

Mojtaba Golmohammadi Shuraki, Omid Pourheidari and Masoud Azizkhani

Type of audit opinion is important for all stakeholders. Firm-specific characteristics have a direct impact on the type of audit opinion. The purpose of this study is to…

Abstract

Purpose

Type of audit opinion is important for all stakeholders. Firm-specific characteristics have a direct impact on the type of audit opinion. The purpose of this study is to examine the association between accounting comparability (as a micro level characteristic), financial reporting quality (as a macro level characteristic) and audit opinions.

Design/methodology/approach

This study uses a multivariate regression analysis to tests it hypotheses to a sample of firms listed in Tehran Stock Exchange during 2015–2019. To measure accounting comparability, the authors use De Franco et al. (2011) model, and Hutton et al. (2009) model to measure financial reporting quality. The authors use type of audit opinion, and auditor's remarks (explanatory notes) as the measure for audit opinions.

Findings

The authors find a negative association between accounting comparability, and the proxies for audit opinion. The authors also find that a negative association between financial reporting quality and audit opinions. These results suggest that higher accounting comparability, and higher financial reporting quality (proxied by earnings quality) increases auditor tendency to issue unmodified audit opinion.

Originality/value

To the authors' best knowledge, this is the first study that empirically examines the association between accounting comparability, financial reporting quality and audit opinion. This study provides empirical support for the theoretical views on the association between financial reporting quality and audit opinion. The results could be of interest of both auditors and managers, especially in emerging capital markets, who seek to improve financial reporting quality.

Details

Asian Review of Accounting, vol. 29 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

Content available
Article
Publication date: 3 September 2020

Ignat Kulkov, Wilhelm Barner-Rasmussen, Maria Ivanova-Gongne, Anastasia Tsvetkova, Magnus Hellström and Kim Wikström

This study aims to identify how the personal social capital of opinion leaders contributes to the market adoption of start-up innovations.

Abstract

Purpose

This study aims to identify how the personal social capital of opinion leaders contributes to the market adoption of start-up innovations.

Design/methodology/approach

A design-oriented case study is undertaken with a start-up company focusing on the development and commercialization of innovations in the veterinary market. Based on a literature review, the authors examine the social capital in value creation and the role of opinion leaders and use qualitative methodology and semi-structured in-depth interviews to collect data.

Findings

The adoption of innovations could start with opinion leaders that will later share their experience with other members of the professional community. In turn, social capital allows for creating a collaboration between start-ups and leaders based on a number of specific parameters.

Originality/value

This paper contributes to marketing literature by providing new insights regarding collaboration between start-ups and opinion leaders. The collaboration between opinion leaders and start-ups could be implemented not only in the veterinary industry but also in other industries with minor adaptations. Authors demonstrate how the social capital of external stakeholders may be used as a resource of the company for business development. The main contribution of this study is to demonstrate that social capital could be used as a parameter for the adoption of innovations. The key parameters that allow creating cooperation between start-up and opinion leader have been identified.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

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