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1 – 10 of over 1000Sujie Hu, Yuting Qian and Sumin Hu
The purpose of this study is to explore the economic impact of financial restatements by major customers on the audit opinion of their suppliers, showing that non-financial…
Abstract
Purpose
The purpose of this study is to explore the economic impact of financial restatements by major customers on the audit opinion of their suppliers, showing that non-financial information disclosure potentially helps auditors make better assessments.
Design/methodology/approach
Using a sample of China’s listed firms from 2007 to 2021, the authors aim to find the relationship between customers’ financial restatements and their suppliers’ audit opinions. Heckman selection model, placebo tests and other robustness checks are used as well.
Findings
The findings reveal that customers’ financial restatements have a significant effect on the likelihood of suppliers receiving modified audit opinions. This relationship is pronounced when suppliers face a higher level of financial constraints, exhibit poorer accounting conservatism or receive more negative media coverage. Additionally, this effect occurs through increased business risk and information risk, which heightens auditors’ perceived audit risk. Moreover, the study highlights the influence of switching costs, auditor expertise and restatement severity on this relationship.
Practical implications
Risks originating from customers can spread along the supply chain, emphasizing the necessity for auditors to give heightened attention to both the audited firms and their customer information. Moreover, regulators should carefully consider the important impact of customer information disclosures to maximize the protection of the interests of external information users.
Originality/value
This study not only confirms the crucial role of customer information disclosures in annual reports for stakeholders and auditors but also contributes to the existing literature on customer–supplier relationships.
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Neeraj Yadav, Neda Sadeghi and Julian Kang
Tactile communication that relies on the human sense of touch replicated using vibration motors is increasingly being explored for seamless communication on construction jobsite…
Abstract
Purpose
Tactile communication that relies on the human sense of touch replicated using vibration motors is increasingly being explored for seamless communication on construction jobsite. However, the technological efficacy cannot secure the users’ acceptability of the tactile communication devices. This study aims to assess the factors affecting the wearability of such a portable tactile device based on the responses from practicing professionals.
Design/methodology/approach
The investigation adapted a three-step phenomenological interviewing approach to seek feedback from construction personnel in Texas, the USA, regarding the viability of wearable tactile communication. The interviewees expressed various opinions about the on-body placement upon exposure to a portable tactile feedback prototype developed for this study, which was used to derive inferences regarding the factors affecting its on-field acceptability.
Findings
All the participants of the round-table study (11 out of 11) considered tactile feedback as a viable mode of communication on construction jobsite. Seven professionals supported the integration of a tactile device with the hard hat, whereas the rest preferred tactile eyeglasses. Weatherability, rechargeability, traceability, safety and social receptivity were identified as the major factors affecting the on-body placement of the wearable tactile communication device.
Originality/value
This paper presents a roadmap to gain construction industry opinion on the factors that can affect the on-body placement of a wearable tactile communication device. The five aforementioned factors impacting tactile communication acceptability were used to evaluate 10 potential on-body placements. The findings have implications for research and development of wearable tactile devices and the subsequent acceptability of such a device on the jobsite.
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Sanjay Gupta, Sahil Raj, Aashish Garg and Swati Gupta
The primary purpose of this study is to examine the factors leading to shopping cart abandonment and construct a model depicting interrelationship among them using interpretive…
Abstract
Purpose
The primary purpose of this study is to examine the factors leading to shopping cart abandonment and construct a model depicting interrelationship among them using interpretive structural modeling (ISM) and Matriced Impact Croises Multiplication Appliquee an un Classement (MICMAC).
Design/methodology/approach
Initially, 20 factors leading to shopping cart abandonment were extracted through a systematic literature review and expert opinions. Fifteen factors were finalized using the importance index and CIMTC method, for which consistency has been checked in SPSS software through a statistical reliability test. Finally, ISM and MICMAC approach is used to develop a model depicting the contextual relationship among finalized factors of shopping cart abandonment.
Findings
The ISM model depicts a technical glitch (SC8), cash on delivery not available (SC4), bad checkout interface (SC9), just browsing (SC11), and lack of physical examination (SC12) are drivers or independent factors. Additionally, four quadrants have been formulated in MICMAC analysis based on their dependency and driving power. This facilitates technical managers of e-commerce companies to focus more on factors leading to shopping cart abandonment according to their dependency and driving power.
Research limitations/implications
Taking an expert’s opinion as a base may affect the results of the study due to biases based on subjectivity.
Practical implications
This study’s outcomes would accommodate practitioners, researchers, and multinational or national companies to indulge in e-commerce to anticipate factors restricting the general public from online shopping.
Originality/value
For the successful running of an e-commerce business and to retain the confidence of e-shoppers, every e-commerce company must make a strategy for controlling factors leading to shopping cart abandonment at the initial stage. So, this paper attempts to highlight the main factors leading to shopping cart abandonment and interrelate them using ISM and MICMAC approaches. It provides a clear path to technical heads, researchers, and consultants for handling these shopping cart abandonment factors.
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Trishala Chauhan, Shilpa Sindhu and Rahul S. Mor
In this global digital era, health-care companies are increasing their presence on the internet through branded content that serves as a connecting link between customers and…
Abstract
Purpose
In this global digital era, health-care companies are increasing their presence on the internet through branded content that serves as a connecting link between customers and brands. However, there is a limited understanding of branded content’s impact on customers. Thus, this paper aims to empirically analyse customer engagement for branded content in the health-care sector.
Design/methodology/approach
The factors impacting customer engagement for branded content were identified and analysed using the Decision-Making Trial and Evaluation Laboratory approach to get their significance and the cause and effect relationship.
Findings
It emerged that co-creation is the most significant factor, having a substantial relationship with all other factors. It is substantiated that health-care companies can increase the intensity of customer engagement by delivering more authentic and relevant content and having an appealing look in a time-bound manner. This will increase the usefulness and entertaining value of the content.
Originality/value
The research findings contribute to the customer engagement dimension in the health-care sector and help the companies construct effective branded content leading towards higher customer engagement.
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Erik L. Lachance and Milena M. Parent
Pressures from non-profit sport organizations’ (NPSOs) external environment influence governance structures and processes. Thus, this study explores the impact of external factors…
Abstract
Purpose
Pressures from non-profit sport organizations’ (NPSOs) external environment influence governance structures and processes. Thus, this study explores the impact of external factors on NPSO board decision making.
Design/methodology/approach
Using a sample of six NPSO boards (two national, four provincial/territorial), data were collected via 36 observations, 18 interviews, and over 900 documents. A thematic analysis was conducted via NVivo 12.
Findings
Results identified two external factors impacting NPSO board decision making: the sport system structure and general environment conditions. External factors impacted NPSO board decision making in terms of duration, flow, interaction, and scrutiny.
Originality/value
Results demonstrate the need for NPSO boards to engage in boundary-spanning activities whereby external information sources from stakeholders are incorporated to make informed decisions. Practically, NPSO boards should harness virtual meetings to continue their operations while incorporating risk management analyses to assess threats and opportunities.
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Laila Dahabiyeh, Ali Farooq, Farhan Ahmad and Yousra Javed
During the past few years, social media has faced the challenge of maintaining its user base. Reports show that the social media giants such as Facebook and Twitter experienced a…
Abstract
Purpose
During the past few years, social media has faced the challenge of maintaining its user base. Reports show that the social media giants such as Facebook and Twitter experienced a decline in their users. Taking WhatsApp's recent change of its terms of use as the case of this study and using the push-pull-mooring model and a configurational perspective, this study aims to identify pathways for switching intentions.
Design/methodology/approach
Data were collected from 624 WhatsApp users recruited from Amazon Mechanical Turk and analyzed using fuzzy set qualitative comparative analysis (fsQCA).
Findings
The findings identify seven configurations for high switching intentions and four configurations for low intentions to switch. Firm reputation and critical mass increase intention to switch, while low firm reputation and absence of attractive alternatives hinder switching.
Research limitations/implications
This study extends extant literature on social media migration by identifying configurations that result in high and low switching intention among messaging applications.
Practical implications
The study identifies factors the technology service providers should consider to attract new users and retain existing users.
Originality/value
This study complements the extant literature on switching intention that explains the phenomenon based on a net-effect approach by offering an alternative view that focuses on the existence of multiple pathways to social media switching. It further advances the authors’ understanding of the relevant importance of switching factors.
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The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons…
Abstract
Purpose
The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons for white meat consumption in the UK and Turkey.
Design/methodology/approach
In the scope of the means-end chain theory, in-depth interviews were conducted with individuals, and the reasons for consumers’ product preferences were revealed by moving from concrete to abstract.
Findings
It has been determined that the white meat consumption of Muslims in the UK is primarily shaped by their religious approach. In Turkey, on the contrary, both consumption patterns and reasons for preference are changing. It has been found that white meat consumption is associated with values such as security needs, satisfaction with life, self-fulfillment and happiness.
Research limitations/implications
This research has contributed to the marketing literature by examining consumers’ implicit consumption reasons for white meat in the context of religion and culture.
Practical implications
Marketing strategies should focus on building trust in halal certification, particularly in the UK. Brands should associate their promotion strategies with feelings of security and happiness, which are associated in the minds of consumers.
Originality/value
This study is a new study in terms of revealing the connotations of consumers about consuming chicken and fish and showing the implicit needs that the brands can emotionally associate with.
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Rishabh Rajan, Mukesh Jain and Sanjay Dhir
This study aims to identify the critical factors contributing to India-based non-governmental organizations (NGOs) capacity building and value creation for beneficiaries.
Abstract
Purpose
This study aims to identify the critical factors contributing to India-based non-governmental organizations (NGOs) capacity building and value creation for beneficiaries.
Design/methodology/approach
A total interpretive structural modeling technique has been used to develop a hierarchical model of critical factors and understand their direct and indirect interrelationships. The driving force and dependence force of these factors were determined by using cross-impact matrix multiplication applied to classification analysis.
Findings
This study identifies 12 critical factors influencing NGO capacity building in India’s intellectual disability sector across four dimensions. Internal organizational capabilities include infrastructure, staff qualifications, fundraising, vocational activities and technical resources. Second, coordination and stakeholder engagement highlight government and agency collaboration, dedicated board members and stakeholder involvement. Third, adaptability and responsiveness emphasize adjusting to external trends and seizing opportunities. Finally, impact and value creation emphasis on improving value for persons with disabilities (PWDs).
Practical implications
The findings of this study have practical implications for Indian NGOs working for PWDs. The study provides NGOs with a structural model for improving organizational capacity by identifying and categorizing critical factors into the strategic model.
Originality/value
There is a scarcity of literature on capacity building for disability-focused NGOs in India. This study seeks to identify critical factors and develop a hierarchical model of those factors to assist policymakers in India in building the capacity of NGOs.
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Mojtaba Rezaei, Cemil Gündüz, Nizar Ghamgui, Marco Pironti and Tomas Kliestik
This study aims to examine the impact of the COVID-19 pandemic on knowledge-sharing drivers in small- and medium-sized family firms within the restaurant and fast-food industry…
Abstract
Purpose
This study aims to examine the impact of the COVID-19 pandemic on knowledge-sharing drivers in small- and medium-sized family firms within the restaurant and fast-food industry. The pandemic has led to significant changes in business culture and consumer behaviour, accelerating digital transformation, disruptions in global supply chains and emerging new business opportunities. These changes have also influenced knowledge sharing (KS) and its underlying drivers.
Design/methodology/approach
To address the research objectives, a two-phase study was conducted. In the first phase, an exploratory analysis using the Delphi method was used to identify the essential drivers and factors of KS in family businesses (FBs). This phase aimed to establish a conceptual model for the study. In the second phase, confirmatory factor analysis was conducted to analyse the impact of the COVID-19 pandemic on the identified knowledge-sharing drivers. The study examined both the pre-pandemic and post-pandemic periods to capture the shifts in attitudes towards KS.
Findings
The findings indicate a significant shift in attitudes towards knowledge-sharing drivers. Before the pandemic, organisational drivers played a central role in KS. However, after the emergence of the pandemic, technological drivers became more prominent. This shift highlights the impact of the COVID-19 pandemic on KS within FB.
Originality/value
The research contributes to understanding knowledge-sharing in the context of FBs and sheds light on the specific effects of the COVID-19 pandemic on knowledge-sharing drivers. The insights gained from this study can inform strategies and practices aimed at enhancing KS in similar organisational settings.
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Francis Nuako, Frank Ato Ghansah and Thomas Adusei
It is widely accepted that one criterion for determining if a construction project is successful is whether it is completed within the expected budget. There have been…
Abstract
Purpose
It is widely accepted that one criterion for determining if a construction project is successful is whether it is completed within the expected budget. There have been advancements in the management of building projects throughout time but cost overruns remain a key concern in the construction sector internationally, particularly in emerging economies such as Ghana. This study aims to answer the question, “What are the critical success factors (CSFs) that can assist reduce cost overruns in public sector infrastructure projects in the Ghanaian construction industry?”
Design/methodology/approach
This study used a quantitative survey method. The questionnaire was pre-tested by interviewing 15 contractors to ascertain the validity of the content. Factor analysis and multiple regression were adopted to analyze the data.
Findings
This study discovered that the critical factors that can reduce cost overruns in construction projects in Ghana are directly linked to five themes: early contractor involvement in the project planning stage, adequate funding, good project team relations, competent managers/supervisors and project participant incentives/bonuses. This study identifies indestructible, empirically measurable important success criteria for reducing cost overruns in public building projects in Ghana.
Practical implications
When well thought through from the project initiation stage to completion, these critical successes can also be used to deal with damaging economic effects such as allocative inefficiency of scarce resources, further delays, contractual disputes, claims and litigation, project failure and total abandonment.
Originality/value
The uniqueness of this research resides in the fact that it is, to the best of the authors’ knowledge, a first-of-its-kind investigation of the CSFs for reducing cost overruns in public building projects in developing countries.
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