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Book part
Publication date: 2 May 2007

Sandra Diehl, Barbara Mueller and Ralf Terlutter

The purpose of this investigation is to add to the body of knowledge regarding consumer skepticism toward advertising in general, and toward pharmaceutical advertising in…

Abstract

The purpose of this investigation is to add to the body of knowledge regarding consumer skepticism toward advertising in general, and toward pharmaceutical advertising in particular. The study was conducted in the U.S. and in Germany. Skepticism toward advertising for both prescription and non-prescription pharmaceuticals was analyzed. Additional variables explored include: health consciousness, product involvement with pharmaceuticals, satisfaction with information in pharmaceutical advertising, and the importance of pharmaceutical advertising as a source of information. Furthermore, differences in the cultural value of uncertainty avoidance between U.S. and German consumers were examined and related to skepticism toward pharmaceutical advertising. Three hundred and forty-one Americans and 447 Germans were surveyed. A significant finding of this research revealed that skepticism toward pharmaceutical advertising is lower than skepticism toward advertising in general. Results also indicated that consumers showed no difference in their level of skepticism toward advertising for prescription versus non-prescription drugs. This is a particularly relevant finding as it relates directly to the ongoing discussion in Europe regarding whether or not to lift the ban on advertising for prescription drugs. Skepticism toward pharmaceutical advertising was found to be significantly negatively related to involvement with pharmaceuticals, to satisfaction with the informational content of the advertisements, to satisfaction with the comprehensibility of the advertisements, and to the importance placed on advertising as a source of health information. Regarding cultural differences, U.S. consumers appear to be less skeptical toward advertising in general, and toward advertising for prescription and non-prescription drugs in particular, than German consumers. This may be due to the lower degree of uncertainty avoidance in the U.S. Differences between the two countries related to the additional variables examined in the study are addressed as well. Implications for consumer protection policies are discussed, and recommendations for advertisers of pharmaceutical products are provided. The authors provide a cultural explanation for differences in the degree of skepticism between U.S. and German audiences.

Details

Cross-Cultural Buyer Behavior
Type: Book
ISBN: 978-1-84950-485-0

Article
Publication date: 11 August 2022

Sujo Thomas, Viral Bhatt and Ritesh Patel

This study examines the influence of consumer skepticism on cause-related marketing (CRM) campaign participation intentions of Generation Z consumers from emerging market…

Abstract

Purpose

This study examines the influence of consumer skepticism on cause-related marketing (CRM) campaign participation intentions of Generation Z consumers from emerging market perspective. This study was undertaken due to the paucity of relevant literature in the public domain to directly investigate whether and how consumers' skepticism affects CRM participation intentions, specifically in the luxury retailing context.

Design/methodology/approach

A survey was conducted among 552 Generation Z consumers and path analysis was used to examine the direct and indirect effects of skepticism. The mediation and moderation analysis was used to explore and test the authors' hypotheses via partial least squares structural equation modeling (PLS SEM).

Findings

The authors' findings provide empirical evidence that corporate social responsibility, religiosity and cause involvement positively affects consumer participation intentions, and this link is also established indirectly through skepticism toward the CRM campaign. These findings provide novel theoretical contributions by establishing skepticism's complex role in determining the CRM participation intention in the Generation Z consumers' context. This study further demonstrates the moderating effect of gender and luxury store format on consumer skepticism and CRM participation intentions.

Originality/value

The Generation z group will represent a quarter of the Asia–Pacific region's population by 2025. However, little is known about Generation z consumers' CRM participation intentions. This research would help practitioners, including luxury retailers, CRM managers and advertising professionals, to effectively design CRM campaigns. The paper contributes by highlighting the theoretical implications and managerial implications based on the current findings in the emerging market context.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Book part
Publication date: 13 August 2012

Magdy S. Farag and Rafik Z. Elias

Professional skepticism has been an essential part of every audit. Recently, Hurtt (2010) introduced the concept of trait skepticism (an enduring aspect of an individual's…

Abstract

Professional skepticism has been an essential part of every audit. Recently, Hurtt (2010) introduced the concept of trait skepticism (an enduring aspect of an individual's psychology). The current study examines trait professional skepticism using a sample of accounting students and investigates its potential relationship with ethical perception of earnings management actions. Results indicate that more skeptical students viewed earnings management actions as more unethical compared to less skeptical students. More specifically, higher skeptics viewed earnings management actions that benefited the manager and accounting manipulations as more unethical than actions that benefited the firm and were considered normal operating decisions. These results offer guidance to accounting instructors as they emphasize ethical issues in the classroom and are important to Certified Public Accountant (CPA) firms as they train their auditors in professional skepticism.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78052-761-1

Keywords

Abstract

This research note investigates the relationship between the constructs of professional skepticism and client advocacy as they relate to accountants’ roles as auditors and tax professionals. Although Pinsker, Pennington, and Schafer (2009) implicitly treat advocacy and professional skepticism as opposing constructs, the purpose of this research note is to explicitly examine whether an accounting professional can be both a professional skeptic and a client advocate. Two hundred and six experienced accounting professionals with a mixture of accounting and tax backgrounds responded to a client advocacy scale (Pinsker et al., 2009) and a professional skepticism scale (Hurtt, 2010). Results indicate that while tax professionals have higher levels of client advocacy than auditors, both groups have similar levels of professional skepticism. Moreover, no correlation emerges between participants’ responses to the advocacy and the full professional skepticism scale or five of its six sub-scales. These results provide evidence that client advocacy is a separate and distinct construct from professional skepticism. These findings have implications for behavioral accounting researchers by demonstrating that these two constructs are not related; thus, it is important to separately measure client advocacy and professional skepticism when they are relevant to a research question.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78350-445-9

Keywords

Article
Publication date: 24 May 2022

Gabriel Dickey, R. Greg Bell and Sri Beldona

Understanding the factors that impact the audit quality of work performed by affiliated offshore entities has become imperative for US accounting firms. The purpose of…

Abstract

Purpose

Understanding the factors that impact the audit quality of work performed by affiliated offshore entities has become imperative for US accounting firms. The purpose of this paper is to gain a better understanding of the role that cultural differences have on the trait professional skepticism mindset of future auditors in the USA and India.

Design/methodology/approach

The authors use the Hurtt (2010) Professional Skepticism Scale (HPSS) to evaluate the role that culture has on the trait professional skepticism mindset of a sample of future auditors in the USA and India.

Findings

The authors identify three distinct dimensions of trait professional skepticism embedded in the HPSS. The research finds no significant differences between USA and Indian auditing students on the evidential “trust but verify” dimension of trait professional skepticism; however, US students score higher on the behavioral “presumptive doubt” and self-reliance dimensions.

Practical implications

Given culture significantly influences trait professional skepticism, firms and regulators should be highly cognizant of the type of work that is being sent offshore. Firms using affiliated offshore entities should also ensure that robust integration practices are used to facilitate the level of professional skepticism necessary to perform a quality audit.

Originality/value

By identifying three separate dimensions in the HPSS, the research takes an important step in understanding the factors that impact the quality of audit procedures performed in a critical affiliated offshore entity for US-based accounting firms.

Details

Managerial Auditing Journal, vol. 37 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 31 August 2021

Kevin Teah, Billy Sung and Ian Phau

The purpose of this study is to examine how perceived corporate social responsibility (CSR) motives may influence situational scepticism towards luxury brands and its…

Abstract

Purpose

The purpose of this study is to examine how perceived corporate social responsibility (CSR) motives may influence situational scepticism towards luxury brands and its effects on brand resonance, resilience to negative information and consumer advocacy of luxury brands. The moderating role of perceived fit towards luxury brand CSR initiatives is also investigated.

Design/methodology/approach

An experimental approach on a 2 × 2 matrix was used. Data are collected through a consumer panel.

Findings

Values-driven motives were found to lead to lower consumer situational scepticism and egoistic-driven motives would lead to higher levels of consumer situational scepticism. While higher consumer situational scepticism leads to lower brand resonance, there is no significant relationship between scepticism and resilience to negative information and consumer advocacy. The findings also suggest that perceived fit moderates the relationship between consumer situational scepticism to resilience to negative information and consumer situational scepticism to consumer advocacy.

Originality/value

The key originality of the study is that it provides empirical insights into situational scepticism of CSR initiatives and its influence in consumer and management outcomes in luxury brands.

Details

Marketing Intelligence & Planning, vol. 40 no. 1
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 11 August 2021

Fayez Ahmad and Francisco Guzmán

Despite skepticism, consumers rely on online reviews for their purchase decisions. However, academics mostly argue that skepticism has an inverse relationship with…

1140

Abstract

Purpose

Despite skepticism, consumers rely on online reviews for their purchase decisions. However, academics mostly argue that skepticism has an inverse relationship with consumer decision-making. This study aims to investigate the relationship among skepticism, reliance and consumer purchase decisions in an online review context. It also investigates the moderating role of review self-efficacy and regulatory focus in the relationship between skepticism and reliance on online reviews.

Design/methodology/approach

A survey with a nationally representative sample and two experimental studies are conducted.

Findings

Skepticism negatively affects consumers’ reliance on online reviews and reliance on online reviews mediates the relationship between skepticism and review-based purchase decisions. High review self-efficacy participants tend to rely more on online reviews than low review self-efficacy participants. Promotion-focused people rely more on online reviews than prevention-focused people, despite similar levels of skepticism.

Research limitations/implications

The findings contribute to the skepticism, self-efficacy and regulatory focus literature. The general framework of the relationship among skepticism, reliance and purchase decision is also applicable in an online review context.

Originality/value

The results provide evidence of a stronger reliance on online reviews of high review self-efficacy and promotion-oriented consumers compared to low review self-efficacy and prevention-oriented consumers.

Details

Journal of Consumer Marketing, vol. 38 no. 5
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 19 November 2021

Shuk Ying Ho, Soon-Yeow Phang and Robyn Moroney

This paper aims to investigate the combined effect of two interventions, perspective taking and incentives, on auditors’ professional skepticism (hereafter skepticism

Abstract

Purpose

This paper aims to investigate the combined effect of two interventions, perspective taking and incentives, on auditors’ professional skepticism (hereafter skepticism) when auditing complex estimates. Specifically, this paper examines the different ways that perspective taking (management versus inspector) and incentives (absent versus reward versus penalty) combine to impact skepticism.

Design/methodology/approach

This paper uses an experiment with 177 experienced Big 4 auditors. The experiment used a 2 (management vs inspector perspective) × 3 (absent vs reward vs penalty incentives) between-subjects design.

Findings

In the absence of incentives, adopting a management perspective raises situational skepticism when measuring skepticism as appropriateness of management’s fair value estimate while adopting an inspector perspective raises situational skepticism when measuring skepticism as need for more evidence. The authors find some evidence that incentives complement perspective-taking by enhancing those aspects of skepticism for which perspective-taking performs poorly. When assessing management assumptions, auditors adopting an inspector perspective enhance their skepticism more substantially than those adopting a management perspective, and this enhancement is greater with rewards than with penalties. However, this study does not detect an interaction between incentive type and perspective-taking on auditor skepticism in relation to gathering additional evidence.

Originality/value

This paper extends the literature by shifting the focus from a single perspective to a comparison of two perspective-taking approaches and discusses how each of these approaches enhances different aspects of skepticism. This paper also illustrates the importance of the interplay between perspective-taking and incentives in enhancing auditor skepticism.

Details

Managerial Auditing Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 28 October 2021

Medhat Endrawes, Shane Leong and Kenan M. Matawie

This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of…

Abstract

Purpose

This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism.

Design/methodology/approach

Three of the Big 4 firms in Australia and Egypt participated in an audit judgement experiment, which required them to indicate their beliefs about the risk of fraud and error at the planning stage of a hypothetical audit and evaluate the truthfulness of explanations provided by the client management. The authors examined whether their professional scepticism was influenced by accountability.

Findings

The results indicate professional scepticism differs significantly between cultures in some situations. The fact that culture influences scepticism suggests that even when auditors use the same standards (such as ISA 240 and ISA 600), they are likely to be applied inconsistently, even within the same firm. The authors, therefore, recommend that international bodies issue additional guidance on cultural values and consider these cultural differences when designing or adopting auditing standards.

Originality/value

To the best of the authors’ knowledge, this is the first study that examines whether culture moderates the impact of accountability on auditors’ professional scepticism using Egyptian and Australian (Middle Eastern and Western) auditors. Prior literature suggests that individuals subject to accountability pressure increase their cognitive effort and vigilance to detect fraud and error. As the authors find evidence that culture moderates accountability pressure and as accountability affects scepticism, they add to the literature suggesting that culture can influence professional scepticism.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 17 November 2022

Jasmin Schade, Yijing Wang and Anne-Marie van Prooijen

Corporate-NGO partnerships are gaining increasing importance as part of a company's CSR effort. This study aims to understand which communication tactics (CSR motive, CSR…

Abstract

Purpose

Corporate-NGO partnerships are gaining increasing importance as part of a company's CSR effort. This study aims to understand which communication tactics (CSR motive, CSR message frame, CSR fit) lead to more positive consumer outcomes in the context of corporate-NGO partnerships, and whether consumer skepticism and consumer trust mediate the proposed relationships.

Design/methodology/approach

An online experiment was conducted (N = 298) to examine the theoretical predictions, involving a 2 (CSR motive: firm-serving/public-serving) x 2 (CSR message frame: narrative/expositive) x 2 (CSR fit: high/low) between-subjects design.

Findings

The results confirmed that consumer attitudes and electronic Word-of-Mouth (eWOM) can be affected by CSR motives and CSR fit. Also, CSR skepticism and consumer trust both mediate the relationship of CSR motives and consumer outcomes.

Practical implications

The results of this study make a strong case for expressing public-serving CSR motives and refraining from firm-serving CSR motives when communicating about a corporate-NGO partnership to consumers.

Originality/value

Focusing on the communication tactics of corporate-NGO partnerships extends existing literature by uncovering whether and how the factors driving effective communication in other CSR activities can be applied to the context of corporate-NGO partnerships.

Details

Corporate Communications: An International Journal, vol. 27 no. 5
Type: Research Article
ISSN: 1356-3289

Keywords

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