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1 – 10 of over 12000Gunjan Malhotra and Navneet Fatehpuria
This paper examines the understanding of various factors that influence consumer purchase intentions of renting products as a result of growth in the sharing economy. In addition…
Abstract
Purpose
This paper examines the understanding of various factors that influence consumer purchase intentions of renting products as a result of growth in the sharing economy. In addition, the study examines the notion of consumer minimalism, the mediating role of environmental consciousness and the moderating role of consumer scepticism to explain consumer rental consumption intention.
Design/methodology/approach
The research used a survey questionnaire to collect data from Indian consumers (N = 259). Data analysis involved using structural equation modelling with AMOS v25 and PROCESS macro. Structural equation modelling was employed to test the models involving mediation, moderation and moderated mediation.
Findings
The findings link consumer minimalism and the intention to rent products. This research contributed to the existing body of knowledge by incorporating the concepts of consumer minimalism and consumer scepticism into consumers' decisions regarding renting products. Furthermore, the results demonstrated that environmental consciousness enhances consumers' inclination to rent products, shedding light on the factors influencing this preference.
Originality/value
This research extends the existing literature on consumer purchase intentions for rented products by investigating how consumer minimalism, mediated by environmental consciousness and moderated by consumer scepticism, influences these intentions. The results offer valuable insights for both theoretical understanding and practical applications, guiding marketing developers and brands that cater to minimalist consumers interested in renting products. Additionally, it suggests future research avenues in this domain.
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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.
Jean-François Toti and Andrea Milena Sánchez Romero
The purpose of this paper is to examine the effect of subjective ambivalence on ethical consumption behaviors and the role of ethical claims in reducing feelings of ambivalence…
Abstract
Purpose
The purpose of this paper is to examine the effect of subjective ambivalence on ethical consumption behaviors and the role of ethical claims in reducing feelings of ambivalence toward buying ethical products.
Design/methodology/approach
The authors conducted two studies. In study 1, the authors carried out an online survey with a sample of 230 French consumers. The authors applied structural equation modeling with Amos to test the relationships among skepticism, ambivalence and ethical consumption behaviors. Study 2 is an experimental design in which the authors manipulated ethical claims (low – few ethical arguments vs. high – many ethical arguments) in advertising (176 French panelists). The authors tested the relationships among consumer ethical sensitivity, perceived brand ethicality, skepticism, ambivalence and intention to purchase an ethical product, depending on ethical claims in advertising.
Findings
Study 1 shows that skepticism toward advertising of ethical products amplifies feelings of ambivalence and that ambivalence reduces consumers’ willingness to adopt ethical consumption behaviors. Study 2 shows that strong claims in advertising of ethical products reduce skepticism toward advertising of ethical products and feelings of ambivalence toward buying an ethical product through perceived brand ethicality, with consumers’ ethical sensitivity positively moderating these relationships.
Research limitations/implications
The two studies explore only one form of ambivalence (i.e. subjective), and the experimental study focuses on a single category of products.
Practical implications
The findings highlight the difficulties in promoting ethical products. Consumers need to know if a product is “really” ethical, as they may feel ambivalent toward that product. This paper shows that strong ethical claims in advertising ethical products significantly help to overcome this barrier.
Originality/value
Based on attribution theory and persuasion models, this research reveals how ethical claims in advertising affect feelings of ambivalence, which negatively influence consumers’ willingness to adopt ethical consumption. In addition, it follows a holistic approach to ethical consumption behaviors to explore consumers’ ambivalence.
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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.
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Donna Bobek Schmitt, Amy M. Hageman and Robin R. Radtke
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…
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.
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Kevin Teah, Ian Phau and Billy Sung
This study aims to investigate the moderating role of corporate social responsibility (CSR) commitment in the relationships between antecedents and outcomes of consumer…
Abstract
Purpose
This study aims to investigate the moderating role of corporate social responsibility (CSR) commitment in the relationships between antecedents and outcomes of consumer situational scepticism towards luxury brands.
Design/methodology/approach
The study used a questionnaire administered through a consumer panel, using established scales. A 2 (fictional, non-fictional) × 2 (low commitment, high commitment) factorial experimental design with four cells was implemented.
Findings
The results revealed that values-driven motives were associated with lower consumer situational scepticism, whereas egoistic-driven motives were linked to higher levels of consumer situational scepticism, regardless of the CSR commitment level of the luxury brand. However, the impact of strategic-driven motives and stakeholder-driven motives on consumer situational scepticism was only significant within the low commitment condition. Consumer situational scepticism was found to lead to lower brand resonance and resilience to negative information in both low and high commitment conditions.
Originality/value
This study contributes new knowledge by highlighting the crucial role of motives in shaping consumer perceptions, including scepticism, brand resonance and resilience to negative information, ultimately influencing consumer advocacy. The study further demonstrates that high commitment weakens the relationship between strategic-driven and stakeholder-driven motives and consumer scepticism. Moreover, high commitment also weakens the relationship between scepticism and the key outcomes examined in the study.
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Mohamed Zaki Balboula and Eman Elsayed Elfar
This paper aims to investigate the relationship between audit partner perfectionism traits and audit quality in Egypt, emphasizing the mediating role of professional skepticism.
Abstract
Purpose
This paper aims to investigate the relationship between audit partner perfectionism traits and audit quality in Egypt, emphasizing the mediating role of professional skepticism.
Design/methodology/approach
A mixed-methods approach was used, combining a questionnaire and scenario-based questions for audit partners with secondary data from audited financial statements. The relationships between study variables were tested using structural equation modeling.
Findings
Results denote a significant indirect effect between partner perfectionism traits and audit quality through their professional skepticism. Perfectionism has a significant positive impact on partner professional skepticism, and skepticism influences audit quality.
Practical implications
This study offers opportunities to enhance financial reporting quality, allowing investors to confidently allocate financial market resources. Audit firms can consider the personality traits of auditors in the selection process, team formation and designing training programs. Regulators can use these findings to consider the role of personality traits and attitudes in audit quality when developing regulations and quality assurance systems in Egypt.
Originality/value
To the best of the authors’ knowledge, no studies have examined the effect of partners’ perfectionism traits on professional skepticism and audit quality, especially in Egypt. By examining audit partners, who shape the tone at the top and are accountable for reputation, this study adds a novel dimension to understanding the impact of their qualities on audit outcomes. Moreover, combining survey and secondary data allows us to link these qualities with audit quality, objectively testing our hypotheses.
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Albert D. Ritzhaupt, Angela Marie Kohnen, Christine Wusylko, Xiaoman Wang, Kara Dawson and Max Sommer
The purpose of this study is to explore the role skepticism plays among adolescents’ online information literacy skills.
Abstract
Purpose
The purpose of this study is to explore the role skepticism plays among adolescents’ online information literacy skills.
Design/methodology/approach
The authors provide the conceptual grounding to operationalize and measure the notion of skepticism in an online information literacy context. Inspired by an existing measure known as the Skepticism Scale (Hurtt, 2010), the authors made substantial revisions to the scale to target middle school and high school students’ skepticism in six distinct, but related factors: questioning mind; search for knowledge; suspension of judgment; self-esteem; interpersonal understanding; and autonomy. The authors provide preliminary evidence of validity and reliability of the revised Skepticism Scale using Exploratory Factor Analysis and performed multiple linear regression using the Skepticism Scale measures to predict an adolescents’ online information literacy skills.
Findings
The Skepticism Scale was found to produce internally consistent constructs for all six measures. Three of the six measures were related to online information literacy skills, including the search for knowledge, interpersonal understanding and questioning mind.
Originality/value
This paper attempts to examine the potentially positive role of skepticism in information literacy skills among adolescents.
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While much research has examined the effect of media literacy in combatting misinformation, whether and to what extent news media literacy influences misinformation-related…
Abstract
Purpose
While much research has examined the effect of media literacy in combatting misinformation, whether and to what extent news media literacy influences misinformation-related behaviors (i.e. misinformation sharing, misinformation correction) and the mediating effect of news media skepticism in the process remain less explored. Moreover, this line of research has extensively focused on a polarized information context (e.g. the USA) with less attention to a context where news information is more regulated and centralized. This paper aims to discuss the aforementioned objective.
Design/methodology/approach
The authors conducted a survey study of 720 Chinese adults.
Findings
This study reveals that greater new media literacy predicts higher misinformation correction behaviors, but fails to predict caution in sharing misinformation. Findings further demonstrate a nuanced mediating effect of news media skepticism that challenges previous assertions about its protective role. That is, higher news media literacy is associated with lower news media skepticism; lower skepticism is in turn related to lower misinformation sharing and greater misinformation correction.
Originality/value
The current study integrates news media literacy and news media skepticism in understanding misinformation-related behaviors. Findings generally speak to the tangible benefits of news media literacy in helping motivate corrective actions among the general public. However, this study also strikes a cautious note that future investigations of news media skepticism would benefit from a cultural perspective. Its connections with perceptions and effects on behaviors could vary according to different types of media and political landscapes.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2023-0172
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Mohammad Hossein Safarzadeh and Mohammad Amin Mohammadian
This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.
Abstract
Purpose
This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.
Design/methodology/approach
The authors' sample is comprised of 355 professional auditors working in the private and public sectors in Iranian firms in 2022. The authors use cross-sectional multivariate regression as the main methodology, along with the structural equation modeling (SEM) technique.
Findings
The authors find that a higher level of narcissism leads to a greater level of professional skepticism among auditors, which ultimately can enhance the quality of the audit process. The results provided via the robustness tests also supported this finding.
Originality/value
The authors' findings further the understanding of the role of narcissistic personality traits in improving professional skepticism among auditors of an Islamic and emerging country. In addition, audit firms and audit partners can also consider the findings of this study and enhance the effectiveness of audit processes by assigning appropriate employees with certain personalities to specific tasks.
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