Search results

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of audit seasonality in the association between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

Organizations sustain competitiveness by improving product or service quality, performing efficiently or innovating. This paper aims to investigate the relationship between knowledge management (KM) and sustainable competitive advantage (SCA) in business organizations in the Kingdom of Bahrain. The KM initiatives are categorized into knowledge creation, knowledge storage, knowledge transfer and knowledge application. Employees’ attitudes toward workplace knowledge resources are derived from their perceptions of their importance, usefulness and ease of use.

This paper adopts a cross-sectional survey design. Data is collected via an electronic questionnaire developed using Google Forms. Purposive sampling used a list of 122 business organizations. Ninety responses were received and taken into consideration for data analysis.

Spearman correlation analysis and partial least square structural equation modeling revealed a positive association between KM and SCA. This study reflected a positive association between employees’ attitudes toward knowledge resources and sustaining organizations’ competitive advantages.

In Bahrain, empirical studies still need to be developed to explore KM in business organizations and investigate its association with SCA. This study aims to fill this gap by examining the relationship between KM and the sustainability of quality, efficiency and innovation-based competitive advantages in business organizations in an emerging economy context.

The escalating volume of electronic waste (e-waste) presents a significant environmental and health hazard, emphasizing the importance of promoting e-waste recycling. Therefore, this study aims to utilize a valence theory approach to comprehensively understand the factors influencing individuals' intention to recycle e-waste.

A survey-based research approach was employed to examine the factors influencing consumers' e-waste recycling intention. Data were collected through an online survey questionnaire from Malaysian individuals aged 18 and above. The hypotheses were tested using a sample of 300 respondents, employing partial least squares structural equation modeling as a symmetric analysis technique. Additionally, fuzzy-set Qualitative Comparative Analysis (fsQCA), an asymmetric analysis approach, was used to gain deeper insights. Non-probability purposive sampling was utilized in the sampling process.

The PLS-SEM analysis revealed that subjective norms and willingness to change significantly impact e-waste recycling intention. Furthermore, perceived convenience, environmental concerns and social media usage were found to support the intention to recycle e-waste. The fsQCA results enhanced the interpretation by uncovering intricate relationships among the antecedents and identifying specific configurations that accurately predict consumers' recycling intentions.

The practical implications of this study emphasize the need for policymakers and practitioners to raise awareness regarding the benefits of e-waste recycling, enhance convenience in the recycling process and strengthen personal and subjective norms to encourage individuals to recycle their e-waste.

This study's originality lies in its adoption of a valence theory framework to comprehend the intentions behind e-waste recycling, as well as its inclusion of control variables during the analysis. This unique approach enhances the understanding of factors influencing e-waste recycling intention and provides valuable insights for policymakers and practitioners in developing effective strategies to promote e-waste recycling behavior.

This study aims to uncover the underlying mechanism between the time length of We-media videos and customer satisfaction (CS)/participation (CP) based on experiential marketing theory.

Two datasets were collected from Bilibili; 308 data were used with bootstrapping for multiple linear regressions (MLR) to test the hypotheses, and 2,670 data were used for structural equation modelling (SEM) to verify robustness.

Videos’ time length acts as both a price and provision element of experiential marketing. As a price element, its linear term affects CS negatively but CP positively. As a provision element, its quadratic term affects CS positively but CP negatively.

Marketing management personnel and video creators at Bilibili could optimise videos’ time length as suggested. We-media video platforms should encourage high-quality videos with sufficient time lengths to improve CS. Video creators could balance CS and CP, as suggested.

This research proposed platform, provision, price and propagation as experiential marketing elements concerning experiences in online virtual encounters. It found CS was affected positively by provision but negatively by price, whereas the opposite is true for CP. Time length affects CS/CP as both a price and provision element, which may explain the neglect of significant relationships between the time length and marketing performances of videos.

The identification of network user relationship in Fancircle contributes to quantifying the violence index of user text, mining the internal correlation of network behaviors among users, which provides necessary data support for the construction of knowledge graph.

A correlation identification method based on sentiment analysis (CRDM-SA) is put forward by extracting user semantic information, as well as introducing violent sentiment membership. To be specific, the topic of the implementation of topology mapping in the community can be obtained based on self-built field of violent sentiment dictionary (VSD) by extracting user text information. Afterward, the violence index of the user text is calculated to quantify the fuzzy sentiment representation between the user and the topic. Finally, the multi-granularity violence association rules mining of user text is realized by constructing violence fuzzy concept lattice.

It is helpful to reveal the internal relationship of online violence under complex network environment. In that case, the sentiment dependence of users can be characterized from a granular perspective.

The membership degree of violent sentiment into user relationship recognition in Fancircle community is introduced, and a text sentiment association recognition method based on VSD is proposed. By calculating the value of violent sentiment in the user text, the annotation of violent sentiment in the topic dimension of the text is achieved, and the partial order relation between fuzzy concepts of violence under the effective confidence threshold is utilized to obtain the association relation.

Using Nigeria, as a point of reference, this study aims to explore the applicability of climatic variables as analytically valid factors for conceptual cost estimation. This is in view of the vastness and topographical alignment of Nigeria's landmass, which makes it a country of extreme climatic variability from north to south. As construction costs in Nigeria, similarly, tend to show a north-south alignment, the study's objective is to establish cost-estimating relationships (CERs) between the variability of climatic elements and the variance in construction cost, to arouse interest in the concept.

Deploying correlation analysis and multiple regression analysis, significant associations/relationships between meteorological variables and building cost for selected locations, following a North-South transect of the major climatic zones, are sought, to explain climate-induced construction cost variance. Validation of the regression model was carried out using variance analysis and the Mean Absolute Percentage Error of a different dataset.

Climatic indices of atmospheric moisture exhibited strong direct and partial correlations with construction costs, while sunshine hours and temperature were inversely correlated. The study further establishes statistically significant CERs between climatic variables and building cost in Nigeria, which accounted for 47.9% of the variance in construction cost across the climatic zones.

The study outcome provides a statistically valid platform for the development of more elaborate analytical costing models, for prototype buildings to be cited in disparate climatic settings.

This study establishes the statistical validity of climatic variables in constituting CERs for predicting construction costs in disparate climatic settings.

The purpose of this paper is to assess the validity and utility of two theoretical approaches to understanding the relationship between strategic orientations, innovation and firm performance and to examine the role of innovation in the relationship while avoiding circular arguments. The universalistic approach suggests that strategic orientations have independent and parallel effects on firms’ performance, and that innovation does not influence this relationship. The holistic approach proposes that strategic orientations in a complementary and interrelated view have both direct and indirect effects on firms’ performance through innovation.

A meta-analytic path analysis applying two-stage structural equation modeling (TSSEM) was conducted on data from 132 primary studies and 33,063 observations.

The holistic approach was demonstrated to be superior due to its more explanatory power in linking more complex relationships through simultaneous direct and indirect effects and its capacity for including the interrelatedness and complementarity of strategic orientations. It was found that innovation has a full mediating role in the relationship between entrepreneurial orientation (EO) and firm performance, and a partial mediating role in the relationship between market orientation (MO) and learning orientation (LO) and firm performance.

The study used observed variables instead of latent variables for meta-analytic path analysis, which may reduce some sources of endogeneity. However, causal inference is not possible due to the nature of meta-analysis. The scope of the final sample was limited by some studies not reporting the estimates of correlations between constructs.

Managers can improve an organization's chances of success in the marketplace by adopting a holistic view of strategic orientations focusing on customer satisfaction, learning from the external environment and pursuing new market opportunities. Furthermore, an organization can gain a competitive advantage through innovation by creating products and services that are different from what is currently available in the market. To be successful, an organization must not only create innovative products and services but also market them effectively to consumers.

This study is the first to meta-analytically assess the explanatory value of two theorized models linking strategic orientations, innovation and firm performance. It also clarifies the role of innovation in the relationship between strategic orientations and firm performance.

This study aims to evaluate the usage of partial least squares structural equation modeling (PLS-SEM) in journals related to logistics and supply chain management (LSCM).

Based on a structured literature review approach, the authors reviewed 401 articles in the field of LSCM applying PLS-SEM published in 15 major journals between 2014 and 2022. The analysis focused on reasons for using PLS-SEM, measurement model and structural model evaluation criteria, advanced analysis techniques and reporting practices.

LSCM researchers sometimes did not clarify the reasons for using PLS-SEM, such as sample size, complex models and non-normal distributions. Additionally, most articles exhibit limited use of measurement models and structural model evaluation techniques, leading to inappropriate use of assessment criteria. Furthermore, progress in the practical implementation of advanced analysis techniques is slow, and there is a need for improved transparency in reporting analysis algorithms.

This study contributes to the field of LSCM by providing clear criteria and steps for using PLS-SEM, enriching the understanding and advancement of research methodologies in this field.

Initiator crimes, also known as near-repeat crimes, occur in places with known risk factors and vulnerabilities based on prior crime-related experiences or information. Consequently, the environment in which initiator crimes occur might be different from more general crime environments. This study aimed to analyse the differences between the environments of initiator crimes and general crimes, confirming the need for predicting initiator crimes.

We compared predictive models using data corresponding to initiator crimes and all residential burglaries without considering repetitive crime patterns as dependent variables. Using random forest and gradient boosting, representative ensemble models and predictive models were compared utilising various environmental factor data. Subsequently, we evaluated the performance of each predictive model to derive feature importance and partial dependence based on a highly predictive model.

By analysing environmental factors affecting overall residential burglary and initiator crimes, we observed notable differences in high-importance variables. Further analysis of the partial dependence of total residential burglary and initiator crimes based on these variables revealed distinct impacts on each crime. Moreover, initiator crimes took place in environments consistent with well-known theories in the field of environmental criminology.

Our findings indicate the possibility that results that do not appear through the existing theft crime prediction method will be identified in the initiator crime prediction model. Emphasising the importance of investigating the environments in which initiator crimes occur, this study underscores the potential of artificial intelligence (AI)-based approaches in creating a safe urban environment. By effectively preventing potential crimes, AI-driven prediction of initiator crimes can significantly contribute to enhancing urban safety.

This paper studies the critical factors from the perspectives of technological quality, personal compatibility and organisational commitment using the technological adoption framework (TAF). The proposed TAF studies the critical factors that influence the intention to use building information modelling (BIM) taking into consideration of the “Perceived Ease of Use (PEU)” and “Perceive Usefulness (PU).”

The proposed study is a quantitative research study using the TAF model and the statistical analysis using “Partial Least Squares-Structural Equation Modelling (PLS-SEM).” The questionnaires are developed based on the literature review study and disseminated to the stakeholders in the Malaysian construction industry, including consultants, contractors, and clients. The data collected are analysed using PLS-SEM to identify the correlation between the critical factors influencing BIM adoption and the moderation influence of the PEU and PU towards the “Intention to Use (IU)” BIM.

The data collected from 185 construction industry stakeholders in Malaysia was utilised to develop the structural equation model. The measurement model was analysed in terms of composite reliability, discriminant validity, and collinearity issues. Subsequently, the SEM is analysed, and the findings on the hypothesis on the correlation between the critical factors and the intention to use BIM are examined. The study also examines the mediation effects of the PEU and PU towards the BIM adoption in the Malaysian construction industry.

This research conceptual framework, TAF, is derived from the integration of the existing underpinning theories of the technological adoption model and the technology–organisation–environment framework. This new TAF can be used for the study of new technology adoption. This cross-sectional research study is in line with the “Construction 4.0 Strategic Plan” in Malaysia to establish the current BIM adoption scenario and formulate the framework to promote incentives to promote BIM adoption.