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This study tests a research model for promoting understanding of the responsibility attribution process.

A between-subjects experiment was conducted to test the hypotheses.

The results reveal that counterfactual thinking about how a system failure could have been prevented moderates the effect of cause of misstatement on perceived control. Counterfactual thinking about how an audit failure could have been avoided also moderates the effect of perceived control on causal account. Additionally, causal account mediates the effect of perceived control on responsibility judgment of an audit firm. Inclusion of audit firm size and auditor systems competency as control variables in the hypothesis tests and as grouping variables in the invariance tests does not alter the model results.

Research can guide the audit profession on development of innovative strategies for detecting fraud to protect the interests of decision-makers. Strategies can also be devised to prompt users to consider relevant factors to enhance their ability to arrive at an accurate assessment of an audit firm’s responsibility for an audit failure.

Regulators may need to address whether availability of advanced data analytic tools increases the audit firms’ responsibility for presenting convincing evidence suggesting due diligence in the audit work in the event of an audit failure.

This study examines the process variables influencing responsibility judgment of an audit firm. Elicitation of counterfactual thoughts before the participants responded to the questions measuring the process and dependent variables facilitates discernment of the intensity of counterfactual thinking on the variables examined in the research model.

This study aims to explore the influence of casino servicescape on unplanned gaming behaviors by examining the mediating role of casino customers’ perceived behavioral control (i.e. perceived internal and external control).

Data were collected from 475 casino customers using street intercept survey. Multiple regression analysis was used to evaluate the mediating role of perceived behavioral control.

Results show a negative indirect effect of casino servicescape evaluation on customers’ unplanned gaming behaviors through perceived internal control. Moreover, casino customers’ perceived external control does not mediate the relationship between casino servicescape evaluation and unplanned gaming behaviors.

Findings suggest that a favorable casino servicescape may enhance customers’ perception of control over their personal resources (e.g. skills and knowledge), which in turn facilitate self-regulation of their unplanned gaming behaviors. The findings are limited to Chinese casino customers, and researchers should further validate the results for non-Chinese casino patrons.

To casino operators, results suggest that the Friedman-style casino design (i.e. compact gambling areas and low ceilings) potentially encourages unplanned gaming behaviors of casino customers. From social-policy perspective, governments can create effective responsible gaming programs by enhancing casino customers’ perceived internal control.

This study illuminates the process that connects casino servicescape with unplanned gaming behavior by explicitly testing the mediating role of customers’ perceived behavioral control. Moreover, it examines unplanned gaming behaviors of leisure gamblers who represent the mass gaming population.

The purpose of this paper is to advance two seemingly conflicting paths from perceived employability to employee performance. Both paths start from the idea that feeling employable makes employees more independent from their employer. Framed positively, independence implies the perception of being in control, and perceived control may promote employee performance. Framed negatively, independence implies reduced attachment to the organization, while such ties drive employee performance. Innovative features in this study are threefold. First, the authors introduce perceived justice as a moderator. Second, the authors distinguish between perceived quantitative and qualitative employability: this relates to seeing “other” vs “better” job opportunities. Third, the authors include a range of performance indicators: task performance, organizational citizenship behavior and counterproductive work behavior.

Survey data were collected within one Belgian public-sector organization (n=1,500 employees) and analyzed using structural equation modeling.

Perceived control mediated the relationship between perceived employability and employee performance, yet only upon high perceived justice. Affective organizational commitment mediated the relationship between perceived employability and employee performance, regardless of perceived justice. Those relationships were positive for quantitative perceived employability and negative for qualitative perceived employability.

Perceived employability relates positively to employee performance, especially upon high perceived justice. Yet this relationship is bounded to which job alternatives are perceived, just “other” or instead “better.”

The playable ad is a new type of digital advertising that combines interactivity with gamification. Guided by psychological reactance theory, this study aims to explore the psychological processes and effects of playable ads on consumers’ perceived control and product attitudes.

This paper conducted two experiments to examine the relationship between playable ads, perceived control and product attitude. This paper also applied psychological reactance theory and investigated whether perceived control triggered by the interactive features of playable ads influenced psychological reactance toward them.

Findings from two experiments show that playable ads, compared to video ads, increased consumers’ perceived control, which, in turn, led to more positive attitudes toward the advertised products (Studies 1 and 2). This study also supports psychological reactance theory by revealing that increased perceived control diminished perceived freedom threat and subsequently alleviated consumers’ psychological reactance toward advertising messages (Study 2).

This study sheds light on the effectiveness of a new type of ad-game integration – playable ads. Different from prior research in gamification of advertising, this paper examined the effectiveness of playable ads in an information processing context in which the ads were not the primary task to focus on. This study also extends psychological reactance theory in the context of interactive marketing by exploring the effect of perceived control afforded by digital message features in mitigating reactance.

This study examined the moderating effect of perceived control on the relationship between perceptions of organizational politics and two outcome variables: job stress and intent to quit. Survey data from 103 employees of a company in Malaysia were analyzed using moderated multiple regression. The results showed that perceived politics had adverse effects only on employees with low perceived control. Specifically, in a work environment that is perceived to be political, employees with low levels of perceived control reported experiencing more job stress and expressed greater intention to quit their job than did employees with high levels of perceived control. Implications of the findings and suggestions for future research are discussed.

The purpose of this research is to study the impact of reading a web site's privacy statement on the perceptions of control over privacy and trust in a cyber merchant.

Two experiments were designed to monitor the actual reading of the privacy statement. Study one compares the influence of actual reading with self‐reported claims. Study two manipulated the format of the privacy statement (opt‐in or opt‐out) and included a control condition to assess the influence of the presence of a privacy statement and the influence of the format on the dependent variables.

The findings show that the mere presence of a privacy statement has a positive influence on perceived control. However, reading the privacy statement does not necessarily have a positive influence on perceived control and trust, contrary to commonly held assumptions. Participants who read the opt‐in format felt significantly more control and trust than the participants who read the opt‐out format. The opt‐out format decreases perceived control compared with the group that did not read the privacy statement when it was available.

The sample size for both experiments was relatively modest, which limits the generalisability of the findings.

Cyber merchants should devote particular attention to the strategic role of the format of the privacy statement.

In contrast to other studies that relied on surveys, this paper assesses the impact of the actual reading of the privacy statement via an experimental approach. Moreover, the impact of the format of the privacy statement has been empirically tested.

The study aims to examine the relationships among personality traits (i.e. the Big Five personality traits and locus of control), self-perceived facial attractiveness, motivations (i.e. intrinsic and extrinsic motivation) and intention toward live stream broadcasting. It also investigates the moderating role of perceived behavioral control in the relationship between motivations and intention.

Data collected from a sample of 637 participants are used to examine the research model and test the hypotheses with the employment of partial least squares structural equation modeling.

The study shows that motivations and perceived behavioral control are significant predictors of intention. Perceived behavioral control has a significant moderating effect between motivations and intention. Intrinsic motivation is positively influenced by self-perceived facial attractiveness, agreeableness, extraversion and internal locus of control, while extrinsic motivation is positively predicted by self-perceived facial attractiveness, conscientiousness and extraversion.

This study enhances our understanding of the determinants of intention toward live stream broadcasting by exploring its relationships with motivations, self-perceived facial attractiveness and personality, as well as the moderating effects of perceived behavioral control.

The purpose of this paper is to attempt to better understand the relationship between organizational ethical climate, the internalization of ethical codes (INT), perceived control and business-to-business (B2B) and retail salesperson job performance. This research develops and tests a model that examines these relationships to better understand the relationship of these variables to salesperson job performance.

Using the theory of planned behavior (Ajzen, 2002) as the theoretical lens and survey data from 307 salespeople in the USA, this study examines the relationship between organizational ethical climate, salesperson perceived control and salesperson job performance. This study examines whether this relationship may change with the presence of intervening variables related to a strengthened organizational ethical climate, and examines the relationship between these variables in two different analyses. First, this study examines the differences among retail salespeople as compared to B2B salespeople. Then this study examines the total dataset of salespeople as one sample.

The findings show that the positive effect of organizational ethical climate on the job performance of salespeople was reduced significantly when salespersons’ INT and salesperson perceived controllability, were examined in this relationship.

Organizational controls, such as an ethical climate within a firm, can impact salesperson job performance, especially if the firm’s ethical climate causes the salesteam to feel that it lessens their perceived control. This study found that if the ethical climate reduces the salespeople’s feelings of self-efficacy, that the ethical climate changes can intervene and can significantly reduce the otherwise positive effect of the organizational ethical climate on salesperson job performance.

From a theoretical perspective, the research is distinctive in its endeavor to better understand the relationship between the role of salespersons’ ethical code internalization and their feelings of self-efficacy and perceived control. This paper then examines how these variables can be influential to the direct effect of organizational ethical control and can impact the job performance of salespeople. The findings contribute to research by advancing our knowledge of how we can enhance the responses of salespeople to an organization’s ethical control, leading to higher customer satisfaction and improved sales performance.

The primary purpose of the current study was to examine how the presence of two digital ad features – an ad skip option and an ad time display, representing behavioral and cognitive control, respectively – might influence viewer response to in-stream video ads in terms of perceived control, reactance and advertising outcomes.

A 2 (Ad skip option: presence vs. absence) × 2 (Ad time display: presence vs absence) between-subjects experiment was conducted online with 217 participants recruited via Qualtrics.

The results of the online experiment show that the presence of the ad skip option and ad time display related to a higher level of perceived control, predicting lower ad intrusiveness and ad irritation and more favorable attitude toward the ad.

The findings confirm that an ad skip option and an ad time display could minimize negative responses to in-stream video ads by increasing perceived control and reducing viewer reactance.

The findings provide empirical evidence that multiple dimensions of control features (i.e. behavioral and cognitive) can increase perceived control and strengthen its impact on advertising outcomes.

Skippable video advertising offers users the option to skip directly to their desired video content after viewing a limited amount of advertising and is becoming a format increasingly preferred by advertisers. This study constructed a mediator model based on advertising attitude to examine the influence of users' perceived control and perceived intrusiveness on brand attitude and advertising avoidance intention in skippable video ads.

The study considered the structural equation model using a self-reporting measure method. The research model was tested using a sample of 302 respondents.

The results showed that perceived control positively affected ad and brand attitude and negatively affected advertising avoidance intention. Perceived intrusiveness negatively affected attitudes toward the advertising and the brand but positively affected advertising avoidance intention. Ad attitude and brand attitude had no significant influence on advertising avoidance intention. The results also confirmed that ad attitude mediates the path from perceived control and intrusiveness to brand attitude.

This study further enriches the theoretical development of skippable video ads and expands the perspective and scope of interactive advertising research.