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1 – 10 of over 44000Marietta Peytcheva and Peter R. Gillett
The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior involvement on the occurrence of quality threatening behaviour (QTB) during…
Abstract
Purpose
The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior involvement on the occurrence of quality threatening behaviour (QTB) during an audit. The authors examine the extent to which auditors' beliefs about QTB are consistent with the theoretical framework of Kanodia et al., according to which prior involvement in audit work would increase the likelihood of auditors suppressing evidence inconsistent with earlier audit decisions.
Design/methodology/approach
The authors conduct an experiment in which auditors assess the likelihood of perceived reputation threats associated with encountering disconfirming evidence late in the audit, and the likelihood that such evidence will be suppressed.
Findings
Auditors participating in the study believe that prior involvement will induce a perception of personal reputation threats in an auditor encountering evidence inconsistent with the conclusions of earlier audit work. Participants perceive an auditor with prior involvement in the audit work to be more likely to suppress audit evidence than an auditor with no prior involvement; this effect is largely explained by the personal reputation threats believed to be induced by prior involvement.
Research limitations/implications
The findings provide important information, from the perspective of practicing auditors, about a situational antecedent of QTB that is present on most audit engagements. Prior involvement is perceived by auditors to induce a conflict of interest in reporting troublesome evidence uncovered late in the audit. These perceptions suggest it is important to raise reviewers' awareness of the possibility of undesirable behavior in such situations. Potential limitations of the study relate to generalizability of the results under different levels of misstatement risk and under different environments in audit practice. Also, the authors do not measure auditors' actual behaviour, but their assessment of hypothetical situations and beliefs about others' actions. Future research can examine actual auditor behaviour in the presence of prior involvement.
Originality/value
The paper provides evidence on auditors' beliefs about the effects on QTB of prior involvement, a factor that has not been previously studied in this line of research. The authors show that auditors' beliefs about QTB are consistent with Kanodia et al.'s theoretical framework. The study is the first to measure auditors' assessments of perceived reputation threats and to show their mediating effect on the predicted behavior of audit professionals.
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Ashleigh Ellen Powell, Adrian R. Camilleri, Angela R. Dobele and Constantino Stavros
The purpose of this research was to create a brief scale to measure perceived social benefit that would be appropriate for use in future research aiming to explore the role of…
Abstract
Purpose
The purpose of this research was to create a brief scale to measure perceived social benefit that would be appropriate for use in future research aiming to explore the role of this variable in determining word-of-mouth (WOM) behaviour. There is evidence that perceived social risk negatively impacts the willingness to share, but the role of perceived social benefit has not yet been explored. Understanding how perceived social risk and benefit interact to determine WOM will inform social marketing campaign design.
Design/methodology/approach
This paper outlines two studies: Study 1 was concerned with the development of the perceived social benefit of sharing scale (PSBSS), including the construction of preliminary items and the reliability and discriminant validity of the final scale. Study 2 involved an investigation of the concurrent validity of the PSBSS in relation to the likelihood to share.
Findings
Study 1 demonstrated that the perceived social benefit associated with WOM was related to social approval, impression management and social bonding. The results of Study 2 established that scores on the PSBSS predicted self-reported likelihood to engage in both face-to-face WOM and electronic WOM.
Originality/value
The PSBSS can be used to examine the role of perceived social benefit, including how the interaction between perceived social risk and benefit determines where, when and with whom people will share WOM.
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Felix Septianto, Gavin Northey and Scott Weaven
This paperaims to investigate a novel expectation by examining how framing a company as its constituent members (members frame) versus an organization (organization frame) can…
Abstract
Purpose
This paperaims to investigate a novel expectation by examining how framing a company as its constituent members (members frame) versus an organization (organization frame) can influence consumer evaluations of a product or service from this company.
Design/methodology/approach
Four studies were conducted examining the effectiveness of an organization (vs members) frame in a between-subjects experimental design (a pilot study, Studies 1a, 1b and 2). Study 2 also tested the moderating role of donation strategies (amount-focused vs frequency-focused).
Findings
Results show a members (vs organization) frame leads to a higher purchase likelihood of a product from a company engaging in corporate donations. Further, this framing effect is mediated by increased levels of consumers’ perceptions about how committed the company is to the cause and the emotion of moral elevation in response to the company’s corporate donations. Moreover, this effect is moderated when the company uses a frequency-based (vs amount-based) donation strategy.
Research limitations/implications
This research contributes to the literature on message framing by demonstrating how the same information about a company may lead to differential effects on consumer evaluations, depending on whether the company is framed as its constituent members versus an organization.
Practical implications
This paper presents significant managerial implications for small companies, in which the owner is the company, about how they can effectively communicate corporate donations to the consumers.
Originality/value
This research provides a novel perspective on how the same information about a company may lead to differential effects on consumer evaluations, particularly in the context of corporate donations.
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Kayla B. Follmer, Mackenzie J. Miller and Joy E. Beatty
Research related to workplace accommodation requests for employees with mental illness is scarce, though evidence suggests that these individuals often fail to request…
Abstract
Purpose
Research related to workplace accommodation requests for employees with mental illness is scarce, though evidence suggests that these individuals often fail to request accommodations even when needed. The authors' research study aimed to address these shortcomings by (1) assessing employees' knowledge of Americans with Disabilities Act (ADA) laws and how this knowledge influences employees' perceived need for and requests of accommodations; (2) examining the relationship between employees' perceived need for accommodations and employees' workplace outcomes and (3) examining the relationship between perceived need for accommodations and employees' actual accommodation requests, as well as how stigma influences this relationship.
Design/methodology/approach
The authors used two survey studies to investigate their research questions. Study 1 participants were recruited through Amazon's MTurk, and Study 2 participants were recruited through support groups for individuals diagnosed with mood disorders (i.e. depression and bipolar disorder).
Findings
The authors found significant gaps in both subjective and objective ADA-related knowledge among participants in their sample. The authors' Study 1 results also revealed an interaction between the perceived need for accommodations and accommodation requests in predicting job satisfaction and turnover intentions. When employees needed accommodations but did not request them, it resulted in worsened workplace outcomes. In Study 2, the authors aimed to identify barriers to requesting accommodations. The authors found that the relationship between perceived need for accommodations and actual accommodation requests was moderated by both public and self-stigma, thereby showing that stigma can impede individuals from requesting needed accommodations at work.
Originality/value
The authors' study sheds light on a population that has been relatively understudied in the workplace accommodations literature, namely those with mental illness. The authors first identify the perceived need for accommodations as an important factor in making accommodations requests at work, as prior work has failed to differentiate how the need for accommodations can vary across individuals. Next, the authors show how workplace outcomes (i.e. job satisfaction and turnover intentions) are negatively affected when employees need accommodations but do not request them. Finally, the authors demonstrate how both public stigma and self-stigma can reduce the likelihood that individuals request accommodations at work, even when needed.
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Imran Shafique, Masood Nawaz Kalyar and Tassadduq Rani
Aiming at understanding the effectiveness of leadership styles on workers' outcomes in safety-critical context, this study explores the impact of ethical leadership on safety and…
Abstract
Purpose
Aiming at understanding the effectiveness of leadership styles on workers' outcomes in safety-critical context, this study explores the impact of ethical leadership on safety and task performance under contingent effects of two safety-critical factors (i.e. perceived accident likelihood and perceived hazard exposure).
Design/methodology/approach
The study is cross-sectional in nature and survey questionnaire was used for data collection. Data were collected from 397 workers from ten organizations producing chemical products. Multiple hierarchical regression was performed to test the hypothesized relationships.
Findings
Results show that ethical leadership has positive association with workers' safety performance, safety attitude and task performance. Further, perceived accident likelihood moderated the influence of ethical leadership on workers' safety performance and attitude in such a way the association is strong when accident likelihood is high. Perceived hazard exposure moderated the link between ethical leadership and task performance such that higher hazard exposure decreases the effectiveness of ethical leadership.
Practical implications
Findings imply that managers can optimize employee safety for jobs associated with high safety-critical context through demonstration of ethical leadership behaviors. The study suggests that ethical leadership can prove to be important tool to improve workers' occupational safety well-being, which in turn helps them to improve their health and general well-being.
Originality/value
Contextualization of ethical leadership in safety-critical context is novelty of the study.
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Thomas A. Burnham, Garret Ridinger, Anne Carpenter and Laee Choi
Consumers who share their suggestions with firms contribute valuable knowledge and both exhibit and reinforce positive customer engagement. Yet, the motivational antecedents of…
Abstract
Purpose
Consumers who share their suggestions with firms contribute valuable knowledge and both exhibit and reinforce positive customer engagement. Yet, the motivational antecedents of direct-to-firm customer suggestion sharing remain understudied. This study aims to investigate how potential self, other customer and firm benefits motivate consumer suggestion sharing.
Design/methodology/approach
A critical incident pretest explores the domain and establishes ecological validity. Two scenario-based experimental studies test the proposed relationships in distinct service contexts.
Findings
Results support a prosocial (helpful) view of suggestion sharing – potential benefits to other customers motivate suggestion sharing. Potential benefits for the firm play two roles, namely, they indirectly motivate suggestion sharing by increasing consumers’ perceived outcome expectancy, illustrating a pragmatic mechanism, and they directly motivate suggestion sharing when service quality is high, illustrating a conditional, reciprocity-driven mechanism. When service quality is low, consumers are less likely to share firm-benefitting suggestions and more likely to share non-beneficial suggestions, highlighting a potential low service quality “trap” in which firms can become stuck.
Research limitations/implications
Future research is needed to study the antecedents of attitude toward suggestion sharing and the effect of relationship strength on suggestion sharing.
Practical implications
Managerially, multiple paths are identified by which firms can motivate suggestion sharing. The low-service quality “trap” indicates that low-service quality firms should not rely on, and should perhaps even ignore, customer suggestions as a tool for improving their offerings.
Originality/value
By experimentally investigating the motivational antecedents of direct-to-firm consumer suggestion sharing, this paper fills a gap in extant research and provides a foundation upon which future suggestion sharing research can build.
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Ruth M.W. Yeung and Wallace M.S. Yee
The purpose of this paper is to explore the relationship between risk characteristics, risk perception and future travel intention in the context of food safety risk.
Abstract
Purpose
The purpose of this paper is to explore the relationship between risk characteristics, risk perception and future travel intention in the context of food safety risk.
Design/methodology/approach
This research used a structured questionnaire administered to a convenience sample of 715 participants. By using structural equation modelling method, a travel intention framework was successfully developed to test the impact of characteristics of food safety risk on perception of risk, and subsequently on travel intention. In addition, the framework was also tested and compared with different demographic groups.
Findings
The research confirms that the characteristics of risk have impact on the two dimensions of perception of risk, namely, likelihood of occurrence and consequence of occurrence in turn travel intention. Furthermore, characteristics of risk affect demographic groups differently.
Research limitations/implications
The finding of this study offers insight into the distinct effects between the two dimensions, namely, likelihood and consequence of risk perception and each dimension consists of different loss components and has different effect on travel intention.
Practical implications
The framework provides insight to the government and travel industry that risk perception is a paramount issue for travellers when making destination decision. As such, the government and travel industry should take action to prevent the occurrence of food risk and to reduce the severity consequence of the risk when it occurs.
Originality/value
This research is one of the few studies generating new insights into perception of food safety risk in international tourism from the social science and marketing perspective.
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Daniel Ames, Deborah L. Seifert and Jay Rich
In an experimental setting, we investigate the impact of religious social identity on whistle-blowing. We hypothesize and find that individuals are less likely to perceive others…
Abstract
In an experimental setting, we investigate the impact of religious social identity on whistle-blowing. We hypothesize and find that individuals are less likely to perceive others in their religious group as being behaving unethically. However, we find that once individuals perceive wrongdoing, they are incrementally more likely to whistle-blow when the perpetrator is a member of their religious group.
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Sergio Román, Isabel P. Riquelme and Dawn Iacobucci
In this chapter, we introduce a new construct we call “Perceived Deception in Online Consumer Reviews” (PDOCR). Online reviews of products are very important to companies and…
Abstract
In this chapter, we introduce a new construct we call “Perceived Deception in Online Consumer Reviews” (PDOCR). Online reviews of products are very important to companies and customers, yet they are vulnerable to unethical representations. Even regardless of whether a deceptive review has been posted or not, we take the position that it is important to understand consumers’ perceptions of deception because it is a consumer’s perception that leads him or her to experience subsequent feelings and opinions and to consider follow-up actions. We draw on the literature and build on the Elaboration Likelihood Model and Cognitive Dissonance Theory to create an overarching framework of antecedents of PDOCR, consequences, and moderators. We also report findings from a sample of in-depth interviews with real consumers about their thoughts on these phenomena and related constructs. We use our framework and theories and the qualitative data to derive Research Questions that we hope will spur future research on these important issues.
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Widyarso Roswinanto and Siti Nuraisyah Suwanda
The purpose of this study is twofold. First, to investigate whether religiosity holds a significant effect on religious animosity in boycott circumstances in Indonesia and the…
Abstract
Purpose
The purpose of this study is twofold. First, to investigate whether religiosity holds a significant effect on religious animosity in boycott circumstances in Indonesia and the interplay of religiosity dimensions (Study 1). Second, to investigate the antecedents of the intention to participate in religious boycotts (Study 2). The theory of planned behavior (TPB) is used as the foundation to explore and develop the antecedents.
Design/methodology/approach
The quantitative research uses a scenario from a real case of boycott incident in Indonesia; a significant country for the Muslim community and the host to the biggest Muslim population in the world. The case is related to a boycott toward the leading brand of the bakery (Sari Roti). In total, 270 adult Muslims participate as respondents using purposive and snowball sampling techniques. The data is then analyzed using multiple regression analyzes.
Findings
Study 1 reveals that religiosity has a significant effect on religious animosity. Thus, religiosity is a relevant factor in affecting boycotts. Further, the dimensions of religiosity (intrinsic and extrinsic religiosity) play intertwining roles in affecting religious animosity. Study 2 reveals that the significant antecedents of religious boycott intention are attitude toward religious boycott, normative belief, motivation to comply. The political tendency is a significant covariate. The attitude toward religious boycott has the highest effect on religious boycott intention and is preceded by religious animosity and perceived success likelihood.
Research limitations/implications
The sample is chosen from the population of Indonesian adult Muslims. Hence, caution should be applied when generalizing across other populations.
Practical implications
Results of the current research can help managers to prevent and to anticipate the potential negative impacts of a religious boycott on their businesses through the understanding of the factors affecting the intention to participate in such boycotts. Managers may initiate marketing interventions for such anticipations by creating communications responding to the potential animosity and boycott issues.
Social implications
Governments and non-governmental organizations (NGOs) can benefit from the current research in their efforts to prevent potential national instability and social or political chaos. The research findings may increase the understanding about antecedents of religious boycott, and, in turn, the governments and NGOs can plan social engineering initiatives for corrective and preventive actions accordingly.
Originality/value
The paper fulfills the conceptual gap by investigating whether religiosity and religious animosity are relevant in the boycott context. The paper also shows the different effects and the interplay among the antecedents of religious boycott intention. There is no prior literature that initiates and integrates the antecedents of religious boycott intention using TPB as the base theory.
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