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Article
Publication date: 19 June 2023

Okan Çolak and Halil Ibrahim Karakan

This study aims to determine museum experiences by analyzing the TripAdvisor reviews of the museum visitors in Gaziantep and offer suggestions for improving the visitors'…

Abstract

Purpose

This study aims to determine museum experiences by analyzing the TripAdvisor reviews of the museum visitors in Gaziantep and offer suggestions for improving the visitors' experiences by taking museum curators' opinions.

Design/methodology/approach

The case study method was used as one of the qualitative approaches in the study. The research comprises two stages. TripAdvisor reviews about five museums in Gaziantep were analyzed in the first stage, and museum curators' opinions on the visitor complaint reasons and solution suggestions were discussed in the second stage.

Findings

The study showed that satisfying or non-satisfying experience factors might differ according to visitors, museum curators and both visitors and museum curators. Therefore, each museum curator should effectively manage every component of visitor experience factors by its target audience.

Research limitations/implications

Although this study has some valuable findings and contributes to the literature, it also has limitations. The study's sample consists of five museums in Gaziantep. Further studies can be carried out on a larger population and sample. The data for determining visitor experiences, the first stage of the research, were obtained only from an online platform (TripAdvisor).

Practical implications

The proposed model provides a holistic perspective on evaluating and managing visitor experience. There may be structural problems (small size of the museum area, lack of parking spaces and elevators, etc.) with the museum beyond the manager's control. Also, the lack of information and communication (limited concept, lack of artifacts, etc.) causes criticisms of the museum.

Social implications

This paper contributes to the museum management literature with a model for enriching the quality of the museum experience and increasing the museum's attractiveness. The study showed that museums contribute to the visitor's experience in all dimensions. While visitors thought museums primarily contribute to object experience, museum curators thought museums contribute more to visitors' cognitive experience and other experience elements.

Originality/value

The present study analyzed the visitor comments and the opinions of museum curators from a holistic perspective, considering the internal and external factors that are effective in the visitor experience, and revealed the reasons for the visitors' negative experience and the solution suggestions toward the improvement of the visitor experience.

Details

Journal of Hospitality and Tourism Insights, vol. 7 no. 4
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 28 December 2023

Hao Chen, Jiajia Wang, Jiaying Bao, Zihan Zhang and Jingya Li

Based on the Cognitive Appraisal Theory of Stress, this study aims to reveal the mechanism of peer abusive supervision on bystander proactive behavior through two different paths…

Abstract

Purpose

Based on the Cognitive Appraisal Theory of Stress, this study aims to reveal the mechanism of peer abusive supervision on bystander proactive behavior through two different paths: bystander assertive impression management motivation and bystander defensive impression management motivation. Besides, the moderating effects of bystander uncertainty tolerance on the two paths are also explored.

Design/methodology/approach

In this study, 438 employees and their direct leaders from eight Chinese companies were surveyed in a paired survey at three time points, and the empirical data was analyzed using Mplus 7.4 software.

Findings

Peer abusive supervision leads bystanders to develop assertive impression management motivation and, thus, to exhibit more proactive behaviors. At the same time, peer abusive supervision also causes bystanders to develop defensive impression management motivation, which reduces the frequency of performing proactive behaviors. In addition, this study finds that bystander uncertainty tolerance plays a moderating role in influencing bystander assertive impression management motivation and bystander defensive impression management motivation in response to peer abusive supervision.

Originality/value

Starting from the bystander perspective, this study verifies the double-edged sword effect of peer abusive supervision on bystander proactive behavior as well as the mechanism of differentiated effects through cognitive appraisal, which broadens the scope of the research on abusive supervision, and deepens the academic understanding and development of the Cognitive Appraisal Theory of Stress. At the same time, it also provides new ideas for organizations to reduce the negative effects of workplace abusive behavior.

Article
Publication date: 29 January 2024

Krishna Murari, Shalini Shukla and Lalit Dulal

The purpose of this study is to provide a systematic review of the existing literature on social media (SM) use and examine its relationship with various facets of social…

Abstract

Purpose

The purpose of this study is to provide a systematic review of the existing literature on social media (SM) use and examine its relationship with various facets of social well-being (SWB).

Design/methodology/approach

The study identifies and selects relevant articles using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, wherein 273 articles were identified using the keyword search criteria from 5 databases namely Web of Science, Emerald, Pubmed, Google Scholar and EBSCOhost, and finally, 20 relevant studies were included for this systematic review. In order to provide directions for future research, a thorough profile with the key findings and knowledge gaps is presented.

Findings

The majority of the reviewed studies report an increase in the use of SM, especially amongst adolescents, and this suggests a seriously detrimental impact on their SWB in terms of cyberbullying, lifestyle comparison and impact on self-esteem, substance abuse, declined academic performance, fear of missing out (FoMo) and social overload. However, some of the studies reported life satisfaction, a reduction in loneliness and improved social support and belongingness, particularly those focussing on old age people who experience social isolation. The review also affirmed improved job performance and employees’ well-being. These findings vary across various demographic variables and various SM platforms namely Facebook, Twitter, Instagram, WhatsApp, WeChat, YouTube, etc.

Originality/value

The findings have significant implications for SM researchers, family members and educators concerning promoting appropriate SM use, especially in terms of their SWB. The study also provides various suggestions for future studies and the need to further explore the topic as the field of SM use and SWB is ever-growing.

Article
Publication date: 30 October 2023

Amanjot Singh

This study examines the relationship between oil price uncertainty (OPU) and corporate inventory investments using a sample of 6,072 USA manufacturing firms from 1992 to 2019.

Abstract

Purpose

This study examines the relationship between oil price uncertainty (OPU) and corporate inventory investments using a sample of 6,072 USA manufacturing firms from 1992 to 2019.

Design/methodology/approach

The author's study employs a panel dataset to examine the relationship between OPU and corporate inventory investments. The author uses several alternative specifications such as fixed effects models, an instrumental variable analysis, an impact threshold for confounding variable (ITCV) analysis, alternative measures, additional control variables and the percent bias analysis to account for endogeneity issues.

Findings

Corporate inventory investments decrease in response to high OPU. This decrease in inventory investments happens regardless of firms' expected stockout costs, information environment and reliance on external financing. As a potential mechanism, an uncertainty-induced increase in cash holdings contributes to this reduction in inventory investments. Also, the effect of OPU is non-linear and asymmetric. In response to the volatility of positive (negative) oil price changes, inventory investments decrease (increase) up to a certain point and increase (decrease) after that. Further, uncertainty-induced adjustments in inventory investments positively influence the operating performance of firms.

Originality/value

The author's study adds to the growing literature that examines the impact of OPU on corporate outcomes. Inventory investments directly affect business operations and could better reflect firms' responses to an uncertain environment.

Details

International Journal of Managerial Finance, vol. 20 no. 4
Type: Research Article
ISSN: 1743-9132

Keywords

Book part
Publication date: 28 October 2024

Emily S. Keenan and Aaron B. Wilson

Audit committee members (ACMs) play a pivotal role in negotiating disputes between management and the external auditor concerning audit adjustments. Research suggests ACMs support…

Abstract

Audit committee members (ACMs) play a pivotal role in negotiating disputes between management and the external auditor concerning audit adjustments. Research suggests ACMs support the external auditor when audit adjustment conflicts arise. This study investigated the perceived effect of audit quality indicators (AQIs), through the mediating effect of affective reaction, on an ACM's recommendation for proposed audit adjustments. Audit firm tenure was examined as a moderating factor in both the effect of perceived AQIs on ACM's proposed adjustment and the relationship between perceived AQIs and affective reaction. Results suggested affective reactions created from perceptions of AQIs influence an ACM's decision-making. Audit firm tenure was found to moderate the relationship between perceptions of AQIs and affective reaction while not moderating the relationship between perceptions of AQIs and the ACM's proposed adjustment.

Details

Advances in Accounting Behavioral Research Volume 28
Type: Book
ISBN: 978-1-83608-285-9

Keywords

Article
Publication date: 6 September 2024

Lin Ma, Xuemei Bian and Zening Song

Taking the lens of a cue diagnosticity framework and affective primacy theory, this study aims to examine the relative effects of cognitive and affective country image on consumer…

Abstract

Purpose

Taking the lens of a cue diagnosticity framework and affective primacy theory, this study aims to examine the relative effects of cognitive and affective country image on consumer cognitive judgement, affective evaluation and behavioural tendency in one integrated model. It also explores how the direct effects may vary with the intra-valence nature (ambivalent vs. univalent) of cognition-affect.

Design/methodology/approach

The proposed research model was tested using data from a large Chinese sample and consumer responses to products from four countries − the USA, Japan, Brazil and India.

Findings

The results show that the relative effects of cognitive and affective country image are complex and differ by the intra-valence nature of cognition-affect. On a general level, cognitive and affective country image exert equal influence on affective evaluation and behavioural tendency. In contrast, cognitive country image demonstrates a more prominent effect than affective country image on cognitive judgement. Compared with univalent, ambivalent cognition-affect strengthens the positive impact of affective country image but does not significantly alter the positive impact of cognitive country image on consumer reactions.

Originality/value

This research contributes to the ongoing debate regarding implications of two focal aspects of macro country image by revealing their relative importance in an integrated framework and enriches country-of-origin research through unveiling the uni/ambivalent cognition-affect as a moderator of the relationship between cognitive/affective country image and consumer reactions. The research findings provide implications as to whether and when marketing strategies should focus on leveraging positive (negative) cognitive or affective country image.

Article
Publication date: 17 September 2024

Qiao Xu, Lele Chen and Rachana Kalelkar

Extant studies propose music sentiment as a novel measure of individuals’ sentiment. These studies argue that individuals’ choice of music reflects their emotional condition in…

Abstract

Purpose

Extant studies propose music sentiment as a novel measure of individuals’ sentiment. These studies argue that individuals’ choice of music reflects their emotional condition in real time and influences their cognitive ability, making it a powerful tool for assessing their mood. This study aims to use music sentiment as a proxy for auditors’ mood and explore its impact on audit quality.

Design/methodology/approach

A sample of the US firms from 2017 to 2020 is used in the study. The authors apply the ordinary least squares regressions and the logit regressions to the audit quality models. The authors use absolute discretionary accruals and the propensity to meet or beat earnings forecasts as proxies for audit quality and calculate a stream-weighted average sentiment measure for Spotify’s Top-200 songs of each day during the audit period of a client firm to capture the sentiment of auditors.

Findings

The authors find that music sentiment is positively associated with audit quality. The result is consistent with the mood maintenance hypothesis, which suggests that a positive mood can induce auditors to be more careful in risky situations. Furthermore, the result is robust to various sensitivity analyses.

Originality/value

The study contributes to the scarce literature that focuses on auditors’ emotional state and highlights the importance of monitoring auditor mindset during the audit period.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 12 June 2024

Maria I. Kyriakou

Motivated by concerns and the ongoing debate regarding auditors’ independence and impartiality, this paper aims to examine the impact of the financial crisis on non-audit services…

Abstract

Purpose

Motivated by concerns and the ongoing debate regarding auditors’ independence and impartiality, this paper aims to examine the impact of the financial crisis on non-audit services (NAS) provision and audit quality (main and robust variables) in the four largest Eurozone countries together during the global financial crisis (GFC).

Design/methodology/approach

The authors used a time trend OLS model with a dummy variable as well as a baseline model with a dummy and control variables accounting for multicollinearity, considering the characteristics of the GFC.

Findings

It documented a positive (negative) relationship between NAS provision (audit quality) and crisis in four Eurozone countries, Germany, France, Italy and Spain, in the context of a baseline approach, supporting the hypotheses that there are higher non-audit fees and a lower audit quality. Moreover, it is revealed that NAS provision and audit quality behave similarly, using a time trend approach, during the GFC. Considering the role of the auditor specialization or not (Big4 vs non-Big4) in companies, a significant effect from crisis on non-audit fees and audit quality for the four countries under the baseline approach is found. In general, the findings persist for NAS provision and audit quality using the robust methods of the time trend and panel OLS approaches. Multicollinearity was not found to affect the findings of the regressions.

Practical implications

The study provides important implications for firm managers, auditors and regulatory authorities.

Originality/value

To the best of the author’s knowledge, it is the first time that the impact of the crisis on non-audit fees and audit quality is investigated during the GFC with two sets of OLS models (a time trend OLS with a dummy and a panel OLS with a dummy and control variables) in four largest Eurozone countries together.

Details

International Journal of Accounting & Information Management, vol. 32 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 16 October 2024

Hui Zhang, Zhiqing E. Zhou, Jian Xiao, Yanjun Liu and Yanwei Shi

Drawing upon affective events theory and regulatory focus theory, the current study examines the relationship between customer gratitude and customer-oriented organizational…

Abstract

Purpose

Drawing upon affective events theory and regulatory focus theory, the current study examines the relationship between customer gratitude and customer-oriented organizational citizenship behavior (customer-oriented OCB), and the mediating role of positive affect and the moderating role of trait promotion focus.

Design/methodology/approach

Three-wave time-lagged data from 674 nurses nested within 125 department supervisors was collected. Multilevel modeling and Monte Carlo simulation were performed using Mplus 7.1 software to test all hypotheses.

Findings

Customer gratitude was positively associated with nurses’ customer-oriented OCB, and the relationship was mediated by positive affect. Nurse trait promotion focus strengthened the positive relationship between patient gratitude and positive affect, such that the relationship was stronger for those with a higher level of trait promotion focus.

Research limitations/implications

This paper extends research on the effects of customer gratitude by extending our understanding of customer gratitude as a positive workplace event that can potentially promote employees’ positive behaviors toward customers, especially those with a stronger promotion focus.

Originality/value

This study is one of the first to examine the relationship between customer gratitude and employee customer-oriented OCB and uncover potential mechanisms to understand how this relationship unfolds and to whom this relationship is stronger. These findings can inform practices for service organizations.

Details

Journal of Managerial Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 1 October 2024

Ahmed Hassanein, Hosam Abdelrasheed and Hany Elzahar

This study aims to explore how the degree of chief executive officer (CEO) overconfidence influences the reporting of risk information. Likewise, it delves into how overconfident…

Abstract

Purpose

This study aims to explore how the degree of chief executive officer (CEO) overconfidence influences the reporting of risk information. Likewise, it delves into how overconfident CEOs shape the usefulness of such risk disclosures, specifically in terms of their relationship with abnormal corporate stock returns.

Design/methodology/approach

It examined FTSE350 shares-firms from 2010 to 2018. The textual analysis using a bag-of-words approach with the Nudist 6 QSR software package codes the quantity and tone of risk reporting in the UK firms. The study used a metric based on the firm's capital expenditure rate relative to its industry median in the same year to assess the degree of firm’s CEO overconfidence. The abnormal return of stock reflects the investors' reaction to the quantity and tone of risk disclosure.

Findings

UK firms differ considerably in their willingness to share risk information with investors, with a slight tendency toward pessimism in risk reporting. Likewise, firms with high (low) overconfident CEOs disseminate higher (lower) levels of risk reporting. Also, overconfident CEOs provide more positive than negative risk news. Besides, the quantity risk reporting does not impact the abnormal stock return of the corporation. However, the positive risk news has a higher (lower) impact on enhancing the stock return in firms with low (high) overconfident CEOs. Finally, negative risk news tends to have an inverse consequence on the company's stock returns. However, this effect is more pronounced for companies led by highly overconfident CEOs compared to those with less overconfident CEOs.

Practical implications

Stakeholders should be aware that risk reports of firms with overconfident CEOs may exhibit a potential bias toward positive news. Likewise, boards of directors and governance mechanisms should be mindful of the consequences of CEO overconfidence in risk reporting and ensure that risk disclosures accurately reflect the true risk profile of the company.

Originality/value

To the best of the authors’ knowledge, this is the first study to delve into the consequences of CEOs' overconfidence in terms of risk disclosure in the UK. It goes beyond investigating the level or quantity of risk disclosure and also considers the tone of risk reporting, i.e. the messages communicated through the reporting. Likewise, it explores how CEO overconfidence can affect the value-relevance of risk disclosure, shedding light on the role of CEO characteristics in shaping investor perceptions and decision-making.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

1 – 10 of 267