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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.

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.

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.

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.

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.

The purpose of this paper is to examine whether, how and when new venture creation progress (NVCP) affects work-to-family conflict (WFC) by introducing coping behavior strategies as mediators, entrepreneurs’ prior experience and family involvement in business as moderators.

This study performs multivariate regression analysis based on a sample of 260 nascent entrepreneurs from the Chinese Panel Study of Entrepreneurial Dynamics.

This study reveals that an entrepreneur’s WFC tends to increase along with the growth of the new venture. Specifically, NVCP impels entrepreneurs to adopt reactive role behavior strategy and meet both entrepreneurial and family demands; meanwhile, NVCP propels entrepreneurs to adopt prioritizing entrepreneurship behavior strategy for the increasing work demands, thus leading to more WFC; the mediation effect of prioritizing entrepreneurship behaviors is stronger than that of reactive role behaviors, which leads to an overall positive main effect. Moreover, the preceding mediating paths are moderated by entrepreneurs’ prior experience and family involvement.

First, the authors have investigated how NVCP influenced WFC. However, the authors did not extend the research to the possible effect of WFC on entrepreneurial performance. Second, in the work-family-conflict literature, unmarried and those without children are often excluded since their private life demands differ significantly from parents’ demands. Although the authors control for marital status in the model, the number of children is still left uncontrolled. Furthermore, the authors only used the first two waves of data, leading to a potential selection bias. In addition, the Chinese context may have influenced the generalizability of the results in a complex manner.

This paper indicates that reactive role behavior strategy will decrease WFC, while prioritizing entrepreneurship behavior strategy will increase WFC. Therefore, the authors suggest entrepreneurs adopt more reactive strategy to reduce WFC. Besides, both prior experience and family involvement strengthen the relationship between NVCP and prioritizing entrepreneurship behavior strategy, thereby leading to more WFC. Therefore, entrepreneurs with prior experience and family involvement should pay more attention to their roles in family. Furthermore, entrepreneurs with family involvement can try to segment the entrepreneurship-family boundary psychologically. For example, entrepreneurs can avoid business talking with families but show concerns for them at rest time.

WFC has been found negatively related to individual health and well-being. And entrepreneurs experienced even more WFC than employees in established organizations. Therefore, it is of great importance to focus on the topic of reducing entrepreneurs’ WFC. This research indicates that entrepreneurs can experience less WFC by choosing reactive role behavior strategy. Prior experience and family involvement can induce them to be more attached to new venture creation. This research provides practical suggestions and reminders for entrepreneurs.

This mediated moderation model elaborates whether, how and when NVCP affects WFC, thereby contributing to the knowledge of entrepreneurship-family interface and enlightening nascent entrepreneurs about balancing their start-up responsibilities with their family life.

The effectiveness of a message and its attributes have become important for digital media. This study aims to investigate how different elements of a website including both argument-oriented and emotional stimuli based on the elaboration likelihood model (ELM) can affect the issue involvement and change the attitude of the website visitors of a healthcare service provider.

The Ministry of Health and Education (MOHME) website was selected to explore how its content and design can persuade visitors. An online survey was conducted on 355 adults engaging in health protection behaviors during the COVID-19 pandemic.

Structural equation modeling (SEM) analysis showed that one design element, i.e. website navigation and one social cue, i.e. social connectedness, have positive impact on issue involvement, while social presence and website satisfaction have a negative effect on issue involvement because of the random fluctuation suppressor effect. In addition, prior knowledge significantly influenced the issue's involvement. Further, website satisfaction has impacted attitudes directly. There was no significant relationship between argument quality and issue involvement.

Previous works have studied health-related behaviors in offline contexts; however, the scholars have not focused on the individuals' persuasion using ELM regarding the healthcare services provided in online communities. The results of the current study have theoretical and practical implications for scholars, website designers and policymakers.

Intangibility has long been studied in marketing, especially its physical aspect. This paper seeks to verify whether a branding strategy is efficient in reducing the risk perceived by customers.

A sample of university students answered the measurements considering both perspectives (brands and product categories). The paper uses a three‐dimensional approach of intangibility and explores its relationships with evaluation difficulty (ED) and perceived risk (PR). These relationships were tested in two different perspectives: brands and product categories.

Two analyses were made to test the hypotheses which were generally supported. Several relationships between the variables were found, but three should be highlighted. First, it was shown that brands are more mentally intangible than product categories, which may lead to a difficulty to evaluate. Second, it was found that evaluation difficulty increases the perceived risk in the product category perspective. Third, it was found that higher involvement generates a stronger relationship between evaluation difficulty and perceived risk for the product category perspective.

Theoretical and managerial implications to the literature are discussed along with examples of how managers could use the findings.

The research incorporates prior knowledge and involvement as moderating variables of the proposed framework and reinforces their relevance to the field. The results not only show the importance of branding, but also support the argument of considering evaluation difficulty in future research.

The purpose of this paper is to analyze how store loyalty forms corporate reputation and store image conditional on prior knowledge and involvement in retailing services.

A convenient sampling technique was employed, in which student interviewers approached customers as they exited the Carrefour stores with a skip interval of 3. The final survey sample comprised 220 respondents.

Empirical results confirm that corporate reputation influences store image and corporate reputation and store image affect store loyalty. In addition, shopper characteristics (i.e. involvement and knowledge) positively moderate the relationships between corporate reputation and store image and store loyalty.

This study goes beyond store loyalty to demonstrate that the cross-over effects between corporate reputation and store image and the moderators of prior knowledge and involvement significantly influence the relationships between corporate reputation and store image and store loyalty.

Wine consumer behavior has long been a topic of discussion among scholars and industry professionals aiming to understand the underlying predictors of key behavioral outcomes. To help explain wine consumer behavior, concepts such as involvement, expertise, loyalty, satisfaction and perceived risk are often examined. The overarching objective of this study is to determine the relationship between these predictors and their impact on wine purchase intention utilizing a meta-analytical structural equation modeling (MASEM) technique.

As MASEM provides substantive evidence regarding the relationships between theoretical constructs through the combination of multiple studies, the researchers’ aim is to make definitive statements about the predictors of purchase intention.

Findings revealed several relationships that support previous research but also identified relationships that contradict previous literature. This study contributes valuable insights into consumer behavior that wine brands can utilize to improve their marketing efforts.

Wine marketers with a greater understanding of the stronger predictors of purchase intention should be able to create marketing plans that drive wine sales.

Despite the abundance of research that has utilized these theoretical constructs to demonstrate their propensity for determining behavioral outcomes such as purchase intention, no previous attempts have synthesized this body of literature through the use of meta-analysis.

Departing from conflicting findings on the role of involvement in the formation of the consideration set, the authors of this study seek to shed light to the wine consumer behaviour and expand previous findings in the bring-your-own-bottle (BYOB) of wine restaurant industry. The authors seek to determine the contradictory effect of involvement on the consideration set size and variety.

Three empirical studies were conducted. In Study 1, the relationships were tested in a personal consumption situation and in Study 2 in a gift-giving context. Finally, in Study 3, inconsistencies in the intensity of the hypothesised relationships were explored by testing the triple interaction amongst the three variables (i.e. involvement, decision-making context and decision domain).

According to the authors' findings BYOB of wine consumers form larger considerations sets in memory-based decision contexts. Involvement's effect on wine consideration set size is stronger in memory-based decisions. BYOB restaurant patrons form smaller sets of alternatives for personal consumption. BYOB restaurant patrons form more heterogeneous sets of alternatives in wine gift-giving. BYOB of wine restaurants should facilitate consumers' wine-selection process.

The authors make an effort to explain and determine the up-to-date contradictory effect of restaurant patrons' involvement on the BYOB of wine consideration set size and the amount of variety contained therein. The study offers new insights, by unfolding the moderating effect of decision-making contexts (i.e. memory-based versus stimuli-based) and decision domains (i.e. personal consumption versus gift-giving) on this effect of involvement on the properties of consideration sets.

This study examines the relationship of personality characteristics to drug treatment effectiveness for prison releasees. Prison releasees from two drug treatment programs (an out‐patient setting and a therapeutic community setting) are compared with each other and to releasees from a comparison group. Treatment success is measured 6 months after release from prison in terms of 1) abstinence of illicit drug use and 2) lack of recidivism. The data are analyzed using logistic regression with demographic, criminal history, past drug use, psychological, and treatment measures included in the equations. Findings suggest that several personality dimensions are related to treatment effectiveness, sometimes in unexpected ways. The findings also reveal that different personality characteristics are associated with each of the two measures of treatment success. The results are discussed in terms of policy implications for treatment programs.

This study aims to examine food tourists’ engagement in positive and negative electronic word-of-mouth (eWOM) by considering the following questions: Do satisfied customers engage in advocacy, and do dissatisfied customers make the same effort to spread their negative experiences? Which restaurant experience attributes influence eWOM behavior? What demographic and psychographic characteristics contribute to advocacy?

Using data from an online survey of 456 consumers with restaurant experience in the tourism context, this study applied simultaneous Tobit estimation to examine the research hypotheses.

Engagement in negative eWOM because of poor experiences was stronger than engagement in positive eWOM because of positive experiences. Food taste was a critical attribute for both positive and negative eWOM. Authenticity was influential for positive eWOM only, and value was influential for negative eWOM only. Atmosphere, service and location were found to be insignificant, indicating that they are ‘indifferent’ factors for eWOM in the food tourism context. Female customers were more active in negative advocacy, while Generation Y customers were more active in positive advocacy. Food involvement was significantly related to both positive and negative eWOM.

The results of this study provide useful marketing and service insights for restaurant managers in the digitally connected world, enabling them to formulate services based on factors critical for restaurant eWOM in the tourism context.

To fill a gap in the current literature in the era of digital marketing, this study takes a comprehensive yet industry-specific perspective on eWOM engagement by examining demographic factors and the food involvement of consumers as well as restaurant experience attributes. By investigating both positive and negative eWOM, this study presents meaningful practical and theoretical implications.

We examined the relationship between high school and collegiate organizational involvement and their differential and collective effects on the development of leader self- efficacy, motivation to lead and leadership skill. Our goal was to better understand how the student leader development process unfolds at different points in time over young adulthood. The study investigated members of registered student organizations (n=757) during the Fall 2016 semester. Results of the study indicated strong developmental relationships between past high school involvement, current collegiate involvement and leader capacity change. Positional leadership and students’ priority placed on their involvement during high school were predictive of leader skill and self-efficacy, while in college, only mental and physical engagement in organizations predicted leader development.