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Article
Publication date: 9 January 2024

Dereck Barr-Pulliam, Marc Eulerich and Nicole Ratzinger-Sakel

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The…

Abstract

Purpose

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.

Design/methodology/approach

The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.

Findings

Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.

Originality/value

With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.

Book part
Publication date: 3 May 2012

Chong M. Lau and Sharon L.C. Tan

This study revisits the area of reliance on budget to evaluate employee performance. It contributes in several ways. First, it updates this traditional research area making it…

Abstract

This study revisits the area of reliance on budget to evaluate employee performance. It contributes in several ways. First, it updates this traditional research area making it more relevant to the current debate on the use of financial vis-à-vis nonfinancial measures in multidimensional performance measurement systems. Second, it examines the relationship between reliance on budget and budgetary participation in a manner that is different from that used by prior studies. Instead of treating budgetary participation as a moderating variable, the study examines it as a mediating variable. Specifically, the study hypothesizes that reliance on budget as performance measures affects the extent of employee budgetary participation. Third, it incorporates the recent interest by management accounting researchers in organizational fairness into this research area. It hypothesizes that budgetary participation affects the extent of employees’ perceptions of procedural fairness, which, in turn, influences employee job satisfaction and performance. The structural equation modeling results based on a sample of 152 managers indicate that the use of budget targets for performance evaluation is positively associated with employee job satisfaction and performance. However, much of these effects are indirect via (1) budgetary participation and (2) procedural fairness.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78052-754-3

Keywords

Article
Publication date: 7 March 2023

Prathamesh Kittur and Swagato Chatterjee

The study aims to explore the role of reliance and brand image (goods-based and service-based) in risk perceptions related to business-to-business (B2B) purchases. In particular…

Abstract

Purpose

The study aims to explore the role of reliance and brand image (goods-based and service-based) in risk perceptions related to business-to-business (B2B) purchases. In particular, time risk (TR), performance risk (PR) and financial risk (FR) has been explored in this paper.

Design/methodology/approach

A questionnaire-based survey data has been collected from 152 respondents from different industries, and the model was validated using partial least squares structural equation modeling.

Findings

The study highlights the importance of reliance and brand image for reducing the effects of perceived risk. While reliance is negatively related to all the risk dimensions, the relationship between reliance and FR is serially mediated by service-based brand image (SBBI) and TR. The same is also mediated by PR. Furthermore, PR and TR are positively related to FR.

Research limitations/implications

The findings of this study highlight the importance of reliance and brand image for reducing the effects of risk dimensions. Reliance plays an important role in reducing all risk perceptions. Findings also highlight the importance of SBBI in reducing TR.

Practical implications

The findings provide managers with key insights for reducing risk perceptions by creating a strong reliance and B2B brand image, leading to long-term relationship strategies.

Originality/value

To the best of the authors’ knowledge, this is one of the few papers in B2B marketing that focuses on the importance of reliance and brand image in reducing the effects of perceived risk.

Details

European Journal of Marketing, vol. 57 no. 4
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 2 February 2023

Yung-Kuei Huang, Ning-Kuang Chuang and Linchi Kwok

Guided by the social exchange theory, this study aims to examine the mediating relationship among trust in employee, felt trust, and trust in supervisor, and these trust-related…

Abstract

Purpose

Guided by the social exchange theory, this study aims to examine the mediating relationship among trust in employee, felt trust, and trust in supervisor, and these trust-related factors’ direct and indirect effects on frontline hotel employees’ customer-focused voice and silence.

Design/methodology/approach

Survey questionnaires were distributed to collect 307 valid paired supervisor–employee responses from 32 hotels in Taiwan. Structured equation modeling was used to test the hypotheses.

Findings

First, treating trust-related variables as two-dimensional constructs (reliance and disclosure), the results confirmed that reliance-based trust in employee increases trust in supervisor through felt trust. Second, supervisor trust in employee was generally stronger than employee felt trust. Third, while felt reliance and disclosure-based trust in supervisor were found to promote customer-focused voice and discourage silence, such opposite effects on voice and silence were not observed for reliance-based trust in employee, felt disclosure and reliance-based trust in supervisor. Fourth, indirect effects of trust in employee and felt trust on voice and silence through trust in supervisor received partial support.

Practical implications

This study provides business insights into managing frontline hotel employees’ voice/silence behaviors through trusting relationships.

Originality/value

This study verified employee felt trust as a mediating mechanism in their trusting relationships with supervisors as well as supervisors’ roles in initiating trust in vertical dyads. Using a two-dimensional trust measure, our analysis illustrated the differential effects of trust-related variables on customer-focused voice and silence, shedding light on the double-edged effects of felt trust and trust in supervisor as well as the conceptual distinction between voice and silence.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 9
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 1 February 1995

Alan S. Dunk

Responses to environmental uncertainty have included designating marketing units to interface with the environment to enable manufacturing units to operate in conditions…

Abstract

Responses to environmental uncertainty have included designating marketing units to interface with the environment to enable manufacturing units to operate in conditions approximating certainty. If buffering is effective, the impact of environmental uncertainty should be lower and conditions may be more suitable for a greater reliance on budgetary control in manufacturing than in marketing departments. The objectives of this study are to first, assess if there is a difference in the level of environmental uncertainty between these functions. Second, to evaluate if the relation between reliance on budgetary control and unit performance is influenced by departmental function. Third, since function and environmental uncertainty are unlikely to be perfectly correlated, if environmental uncertainty influences that relation. The results suggest that there is no difference in the level of environmental uncertainty or reliance on budgetary control between manufacturing and marketing departments. Furthermore, the findings suggest that reliance on budgetary control is no more effective in enhancing performance in either unit category. On relaxing the presumption that function proxied for environmental uncertainty, it was found that reliance on budgetary control is more effective in enhancing performance in conditions of low rather than high environmental uncertainty.

Details

Asian Review of Accounting, vol. 3 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 21 June 2022

Pushpesh Pant, Shantanu Dutta and S.P. Sarmah

The purpose of this paper is to examine how over-reliance on buyer-supplier relational capital (created through the interconnected supply chain and social network) impacts firm…

Abstract

Purpose

The purpose of this paper is to examine how over-reliance on buyer-supplier relational capital (created through the interconnected supply chain and social network) impacts firm performance in the context of the emerging market, i.e. India.

Design/methodology/approach

The study uses the Prowess database (on Indian firms) to identify the firms that rely heavily on relational capital and employs panel data regression analyses to test the effect of relational capital on firm performance (supply chain performance and financial performance).

Findings

The results show that over-reliance on relational capital leads to lower supply chain performance (proxied by supply chain cycle) and financial performance (proxied by Tobin's Q). The results also reveal that supply chain performance mediates the relationship between over-reliance on relational capital and financial performance. Together, these results indicate that over-reliance on relational capital created through the interconnected supply chain and social network for supply chain management may negatively affect a firm's competitive advantage, which in turn can significantly impede its financial performance.

Originality/value

In light of the supply chain literature and relevant theories, the study develops an objective understanding of over-reliance relational capital created through the interconnected supply chain and social network, by relying on a large panel dataset of manufacturing firms and hence contributes to the supply chain literature. Also, it presents a novel idea to operationalize the measure for relational capital using the Prowess database.

Details

International Journal of Emerging Markets, vol. 19 no. 1
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 15 March 2022

Prathamesh Kittur, Swagato Chatterjee and Amit Upadhyay

This study aims to explore the antecedents and consequences of reliance and its relationship with trust in the context of business-to-business (B2B) branding. The study also…

Abstract

Purpose

This study aims to explore the antecedents and consequences of reliance and its relationship with trust in the context of business-to-business (B2B) branding. The study also explores the above relationships in various B2B contexts.

Design/methodology/approach

Survey data of 135 respondents from different B2B firms was analyzed, and the proposed theoretical model was validated using partial least square structural equation modeling technique followed by multigroup analysis.

Findings

The results suggest that commitment, management capability and innovation capability are positively related with reliance, while trust acts as mediator between commitment–reliance relationships. Moreover, while both reliance and trust lead to B2B brand image, reliance has higher relationship strength. Furthermore, reliance mediates the trust–brand image relationship too.

Research limitations/implications

The paper contributes to the literature of reliance and its role in B2B brand image by providing newer insights about the antecedents and consequences of reliance and its relationship with trust.

Practical implications

The findings provide managers with key insights for creating B2B brand image using reliance and trust by focusing on capabilities and commitment.

Originality/value

To the best of the authors’ knowledge, this is one of the few papers in B2B marketing which focuses on the antecedents of reliance and relative importance of trust and reliance.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 1
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 25 September 2007

Stefanos Mouzas, Stephan Henneberg and Peter Naudé

The aim of the paper is to define the role of trust and reliance in business relationships.

11267

Abstract

Purpose

The aim of the paper is to define the role of trust and reliance in business relationships.

Design/methodology/approach

After this paper identifies gaps in the literature, a conceptual model is developed, and its implications analyzed and discussed.

Findings

One of the particularities of trust is its inherent anthropocentricity. As a concept, trust appears to be more applicable at the level of inter‐personal relationships than to inter‐organizational relationships. Business relationships involve both inter‐personal and inter‐organizational relationships. The paper considers a number of other possibilities and argues that there is a need to look at reliance as an incremental intellectual lens on business relationships.

Research limitations/implications

Within a business‐to‐business marketing context, the paper discusses the impact of such a multi‐faceted conceptualization for research in business relationships.

Practical implications

Marketing researchers often neglect the fact that relationships between organizations are based on mutual interests, and attempt to stretch the concept of trust towards inter‐organizational relationships without the necessary theoretical scrutiny.

Originality/value

Applying the concept of trust to personal relationships and reliance to inter‐organizational relationships, the paper introduces a complementary, rational standard that contributes to the calculability in exchange relationships.

Details

European Journal of Marketing, vol. 41 no. 9/10
Type: Research Article
ISSN: 0309-0566

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 consumer…

1860

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: 21 September 2010

Zhizhong Jiang, Stephan C. Henneberg and Peter Naudé

To overcome the limitations of applying trust in interorganizational relationships, this paper aims to investigate the significant role of interorganizational reliance in business…

Abstract

Purpose

To overcome the limitations of applying trust in interorganizational relationships, this paper aims to investigate the significant role of interorganizational reliance in business relationships and develop an original scale to measure this new construct.

Design/methodology/approach

A total of 20 in‐depth interviews with buying firms were conducted in the UK construction industry. The contents of the interviews were analyzed with NVivo to examine the rational standards underlying the buyer‐supplier exchange relationship.

Findings

Trust is a relevant but not in itself a sufficient condition for the development and sustaining of buyer‐supplier relationships. The objective rationality requires that business relationships are centred on organizational needs and benefits which necessitate the rational standard of interorganizational reliance. Reliance remains to be central in business relationships despite low or lack of trust.

Research limitations/implications

Focusing on the construction industry, this paper evaluates the current status of trust and develops an understanding of interorganizational reliance in business relationships.

Practical implications

The generic use of the term of trust has obscured the meaning and significance of reliance in business relationships. Marketing researchers should put necessary attention and efforts to explore the distinct features and effects of reliance in exchange relationships between organizations.

Originality/value

The paper empirically examines the deficiencies in trust, and demonstrates the significance of reliance in buyer‐supplier relationships. An original measure for the new construct of reliance is also developed through interviews with key informants.

Details

Marketing Intelligence & Planning, vol. 28 no. 6
Type: Research Article
ISSN: 0263-4503

Keywords

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