scholarly journals Data analytics competency and religiosity influence on external auditors’ performance in Malaysia

F1000Research ◽  
2021 ◽  
Vol 10 ◽  
pp. 1133
Author(s):  
Nahariah Jaffar ◽  
Abdul Aziz Bin Ahmad ◽  
Noor Adwa Sulaiman
Keyword(s):  
Data Analytics ◽  
Technical Skills ◽  
Moderating Effect ◽  
Moderating Effects ◽  
Professional Expertise ◽  
External Auditors ◽  
The Relationship

Background - Data analytics can support the external auditors’ judgements. However, little is known about the external auditors’ data analytics competency. Likewise, role of religiosity in enhancing the external auditors’ performance is also inadequately investigated. This study examined: 1) the effects of data analytics competency on the external auditors’ performance, and 2) the moderating effects of religiosity on data analytics competency and external auditors’ performance relationship. Methods – Survey was conducted on 201 external auditors. Data analytics competency dimensions, namely, personal capabilities, professional expertise, technical skills, technologies and tools expertise were examined. Religiosity was measured by level and dimension (faith, virtue and optional). Results – Data analytics competency (personal capabilities) has a positive significant effect on the Muslim external auditors’ performance. However, data analytics competency does not affect the performance of non-Muslim external auditors. Level of religiosity has significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and Muslim external auditors’ performance. Nonetheless, level of religiosity does not moderate the relationship between data analytics competency and the performance of non-Muslim external auditors. Religiosity (virtue) has significant moderating effect on the relationship between data analytics competency (personal capabilities) and Muslim external auditors’ performance. Meanwhile, religiosity (faith) has significant moderating effect on the relationship between data analytics competency (technologies and tools expertise) and non-Muslim external auditors’ performance. Conclusion – This study demonstrates that data analytics competency and religiosity can influence the external auditors’ performance.

scholarly journals The identification-loyalty relationship in a university context of crisis: the moderating role of students and graduates

2020 ◽  
Vol 20 (3) ◽  
pp. 53-60 ◽  
Author(s):  
Gabriel Cachón Rodríguez ◽  
◽  
Camilo Prado Román ◽  
Keyword(s):  
Online Survey ◽  
Education Institution ◽  
Moderating Effect ◽  
Organizational Crisis ◽  
Public Higher Education ◽  
Moderating Effects ◽  
The Relationship ◽  
The Empirical Analysis ◽  
Moderating Role

The aim of this study is to analyse the relationship between identification and loyalty in a public higher education institution in an institutional crisis context. In addition, the differences regarding the possible moderating effect that two of its main stakeholder categories can have on this relationship are studied, which are students and graduates. The information needed to conduct the empirical analysis was obtained from an online survey. Data processing was carried out using the PLS-SEM technique. The results show that in a context of institutional crisis, identification influences university loyalty positively and significantly. However, the existence of certain differences between the two stakeholder categories considered is detected, with the moderating effect being more intense in the group of students than in the group of graduates. It is a useful contribution as it is one of the first studies in which the proposed relationships are analysed in a context of organizational crisis and, in addition, it is concerned with investigating the possible existence of differences in the moderating role played by two fundamental stakeholder categories. This contribution becomes more significant when comparing the moderating effects by using two non-parametric methods (PLS-MGA and permutations), which compared to other techniques have significant advantages to examine the proposed relationship. Important practical implications arise from the results of this work, which can be particularly useful for managers of the type of organisations analysed.

Consumer–Celebrity Parasocial Interaction: A Conditional Process Analysis

2021 ◽  
pp. 097215092110103
Author(s):  
Yadvinder Parmar ◽  
Bikram Jit Singh Mann
Keyword(s):  
Sampling Method ◽  
Process Analysis ◽  
Purchase Intentions ◽  
Moderating Effect ◽  
Parasocial Interaction ◽  
Conditional Process Analysis ◽  
The Relationship ◽  
Self Administered Questionnaire ◽  
Moderating Role

This article aims to empirically examine the mediating impact of consumer’s parasocial interaction on the relationship between celebrity images on the consumer’s purchase intentions. It aims to empirically investigate the moderating role of celebrity liking in the formation of consumer’s parasocial interaction. Four different versions of self-administered questionnaire using different celebrities as a stimulus were developed. Data were collected from 484 respondents. Quota cum judgemental sampling method was used for the study. The findings show that parasocial interaction mediates the relationship between celebrity images and purchase intentions. It also reveals positive moderating effect of celebrity liking. It has significant implications for marketers and academicians.

How does renqing influence purchase intentions in the Chinese business-to-business context?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xun Zhang ◽  
Biao Xu ◽  
Jun Wu
Keyword(s):  
Positive Relationship ◽  
Purchase Intentions ◽  
Moderating Effect ◽  
Content Type ◽  
Mediating Role ◽  
Chinese Business ◽  
The Relationship ◽  
Business To Business ◽  
Positive Effect

Purpose This study aims to examine the relationship between renqing and purchase intentions and the mechanism of its impact in the Chinese business-to-business (B2B) context. Design/methodology/approach Renqing in China has played an important role in business relationships and has been receiving increased attention in both practice and theory. However, little is known about whether it can influence purchase intentions in a rational B2B condition. This research aims to examine the relationship between renqing and purchase intentions and the mechanism of its impact in the Chinese B2B context. Based on a survey of 1,010 industry buyers from 468 Chinese downstream buyer companies, the empirical findings indicate a positive relationship between renqing and purchase intentions and the mediating role of long-term orientation (LTO) for increasing purchase intentions. In addition, this study also finds that product involvement (PI) has a negative moderating effect on the relationship between renqing and purchase intentions, which means that renqing has a big positive effect on purchase intentions in low PI conditions. The results highlight several implications for B2B companies that sell products to Chinese enterprises. Findings The empirical findings indicate a positive relationship between renqing and purchase intentions and the mediating role of LTO for increasing purchase intentions. In addition, this study also finds that PI has a negative moderating effect on the relationship between renqing and purchase intentions, which means that renqing has a big positive effect on purchase intentions in low PI conditions. Originality/value First of all, by answering the research question, this study shows that renqing has a positive effect on purchase intentions in Chinese B2B context. Second, this study elucidates the influence mechanism of renqing on purchase intention and identifies the mediating effect of LTO and the moderating effect of PI.

THE EFFECT OF EXECUTIVE INCENTIVES ON TECHNOLOGICAL INNOVATION OF DECLINING ENTERPRISES – THE MODERATING EFFECT OF DECLINE DEGREE AND ORGANISATIONAL SLACK

2021 ◽  
Author(s):  
HAIYAN DUAN ◽  
KAMRAN AHMED ◽  
MARTHIN NANERE
Keyword(s):  
Technological Innovation ◽  
Executive Control ◽  
Synergistic Effects ◽  
Moderating Effects ◽  
Executive Incentives ◽  
Different Types ◽  
And Control ◽  
The Relationship ◽  
Equity Incentive

We examine the effects of different types of executive incentives on technological innovation of declining firms and the moderating effects of the degree of decline and organisational slack on executive incentives and enterprise technological innovation. We also assess the synergetic effects of different types of executive incentives on technological innovation of declining enterprises. We find the following: first, executive compensation incentive, equity incentive and control incentives are beneficial to promote technological innovation in declining enterprises. Second, the degree of decline negatively moderates the relationship between equity incentive and technological innovation. Third, organisational slack positively moderates the relationship between equity incentive and technological innovation, as well as the relationship between control incentives and technological innovation, especially for severely declining enterprises. Fourth, there are synergistic effects between executive control incentive and compensation incentive, control incentives and equity incentive on technological innovation. The contributions are as follows: first, taking declining enterprises as sample, we suggest that to increase the role of compensation incentive and equity incentive in promoting technological innovation in declining enterprises, the control incentives should be strengthened. Second, organisational slack should be fully exploited for severely declining enterprises so that executives should have the motivation and conditions to carry out technological innovation and further help declining enterprises to turnaround successfully.

Big data analytics capabilities and organizational performance: the mediating effect of dual innovations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xiaofeng Su ◽  
Weipeng Zeng ◽  
Manhua Zheng ◽  
Xiaoli Jiang ◽  
Wenhe Lin ◽  
...  
Keyword(s):  
Big Data ◽  
Organizational Performance ◽  
Empirical Analysis ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Mediating Effect ◽  
Content Type ◽  
Mediating Role ◽  
The Relationship

PurposeFollowing the rapid expansion of data volume, velocity and variety, techniques and technologies, big data analytics have achieved substantial development and a surge of companies make investments in big data. Academics and practitioners have been considering the mechanism through which big data analytics capabilities can transform into their improved organizational performance. This paper aims to examine how big data analytics capabilities influence organizational performance through the mediating role of dual innovations.Design/methodology/approachDrawing on the resource-based view and recent literature on big data analytics, this paper aims to examine the direct effects of big data analytics capabilities (BDAC) on organizational performance, as well as the mediating role of dual innovations on the relationship between (BDAC) and organizational performance. The study extends existing research by making a distinction of BDACs' effect on their outcomes and proposing that BDACs help organizations to generate insights that can help strengthen their dual innovations, which in turn have a positive impact on organizational performance. To test our proposed research model, this study conducts empirical analysis based on questionnaire-base survey data collected from 309 respondents working in Chinese manufacturing firms.FindingsThe results support the proposed hypotheses regarding the direct and indirect effect that BDACs have on organizational performance. Specifically, this paper finds that dual innovations positively mediate BDACs' effect on organizational performance.Originality/valueThe conclusions on the relationship between big data analytics capabilities and organizational performance in previous research are controversial due to lack of theoretical foundation and empirical testing. This study resolves the issue by provides empirical analysis, which makes the research conclusions more scientific and credible. In addition, previous literature mainly focused on BDACs' direct impact on organizational performance without making a distinction of BDAC's three dimensions. This study contributes to the literature by thoroughly introducing the notions of BDAC's three core constituents and fully analyzing their relationships with organizational performance. What's more, empirical research on the mechanism of big data analytics' influence on organizational performance is still at a rudimentary stage. The authors address this critical gap by exploring the mediation of dual innovations in the relationship through survey-based research. The research conclusions of this paper provide new perspective for understanding the impact of big data analytics capabilities on organizational performance, and enrich the theoretical research connotation of big data analysis capabilities and dual innovation behavior.

scholarly journals The Effect of Fear of the COVID-19 on Depression Among Chinese Outbound Students Studying Online in China Amid the COVID-19 Pandemic Period: The Role of Resilience and Social Support

2021 ◽  
Vol 12 ◽  
Author(s):  
Yikang Chen ◽  
Yifan Liu ◽  
Yuxuan Zhang ◽  
Zheng Li ◽  
Tianshu Zhou
Keyword(s):  
Social Support ◽  
Online Survey ◽  
Potential Role ◽  
Mental States ◽  
Moderating Effect ◽  
Mediating Effect ◽  
Moderating Effects ◽  
Positive Correlation ◽  
Online Mode

Objective: The present study focused on examining fear of the coronavirus disease 2019 (COVID-19) is correlated with depression and explored the potential role of resilience and social support on the association between fear of the COVID-19 (FoC) and depression among Chinese outbound students studying online in China amid the COVID-19 pandemic period.Methods: A total of 476 Chinese outbound students from different universities worldwide, currently studying via online mode in China, completed an online survey including measures on FoC, resilience, social support, and depression.Results: (1) Fear of the COVID-19 was positively correlated with depression and negatively correlated with resilience and social support. Both resilience and social support were negatively correlated with depression. Social support showed a positive correlation with resilience. (2) The effect of FoC on depression mainly occurred through two paths: the mediating effect of resilience and the moderating effect of resilience. However, the moderating effect of social support on the association between FoC and depression was not sustained in this study.Conclusion: This study indicated the mediating and moderating effects of resilience on the association between FoC and depression among Chinese outbound students studying online in China during the COVID-19 pandemic period. The current findings confirmed that resilience has significant implications in preventing negative mental states under the COVID-19 context among this particular group.

scholarly journals Profitability and leverage in eco-efficiency and quality management system for increasing the firms’ performance

2020 ◽  
Vol 22 (3) ◽  
Author(s):  
Budiman Sutrisno ◽  
Wendy Wendy
Keyword(s):  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Moderating Effect ◽  
Management Systems ◽  
Moderating Effects ◽  
Quality Management Systems ◽  
The Relationship

This research aims to analyze the moderating effects of profitability and leverage on the relationship between the quality management system and eco-efficiency toward the firm’s performance. The research sample consists of 75 firms listed on the Indonesia Stock Exchange as of 2017. Data concerning eco-efficiency and the quality management system are collected from the firm's annual report. This research utilizes a multiple linear regression model. The result shows that eco-efficiency and quality management system do not affect the firm’s performance. Profitability has a negative and significant moderating effect on the relationship between eco-efficiency toward the firm’s performance. Further, the moderating variable also positively and significantly moderates the relationship between the quality management system and the firm's performance. Leverage, on the other hand, is found to have no moderating effect on the relationship between eco-efficiency and quality management systems toward the firm's performance.  This study contributes and extends previous research by exploring eco-efficiency and quality management systems toward the firm’s performance simultaneously. Besides, it also examines the moderating relation of profitability and leverage in relationship with eco-efficiency and quality management system toward a firm's performance by using the sample from all firms which are listed on the Indonesia Stock Exchange and have implemented the system.

Exploring consumers' response to text-based chatbots in e-commerce: the moderating role of task complexity and chatbot disclosure

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xusen Cheng ◽  
Ying Bao ◽  
Alex Zarifis ◽  
Wankun Gong ◽  
Jian Mou
Keyword(s):  
Task Complexity ◽  
Deep Understanding ◽  
Ordinary Least Squares ◽  
Survey Method ◽  
Least Squares Regression ◽  
Moderating Effects ◽  
Content Type ◽  
Identity Disclosure ◽  
The Relationship

PurposeArtificial intelligence (AI)-based chatbots have brought unprecedented business potential. This study aims to explore consumers' trust and response to a text-based chatbot in e-commerce, involving the moderating effects of task complexity and chatbot identity disclosure.Design/methodology/approachA survey method with 299 useable responses was conducted in this research. This study adopted the ordinary least squares regression to test the hypotheses.FindingsFirst, the consumers' perception of both the empathy and friendliness of the chatbot positively impacts their trust in it. Second, task complexity negatively moderates the relationship between friendliness and consumers' trust. Third, disclosure of the text-based chatbot negatively moderates the relationship between empathy and consumers' trust, while it positively moderates the relationship between friendliness and consumers' trust. Fourth, consumers' trust in the chatbot increases their reliance on the chatbot and decreases their resistance to the chatbot in future interactions.Research limitations/implicationsAdopting the stimulus–organism–response (SOR) framework, this study provides important insights on consumers' perception and response to the text-based chatbot. The findings of this research also make suggestions that can increase consumers' positive responses to text-based chatbots.Originality/valueExtant studies have investigated the effects of automated bots' attributes on consumers' perceptions. However, the boundary conditions of these effects are largely ignored. This research is one of the first attempts to provide a deep understanding of consumers' responses to a chatbot.

The influence of leader empowerment behaviour on employee creativity

2020 ◽  
Vol 58 (12) ◽  
pp. 2681-2703 ◽  
Author(s):  
Xuemei Liu ◽  
Zhiwei Zhu ◽  
Zheng Liu ◽  
Chunyan Fu
Keyword(s):  
Cognitive Flexibility ◽  
Construal Level Theory ◽  
Moderating Effect ◽  
Theory And Practice ◽  
Construal Level ◽  
Employee Creativity ◽  
Content Type ◽  
Mediating Role ◽  
The Relationship

PurposeThis study, based on construal level theory, aims to examine the influential mechanism of leader empowerment behaviour on employee creativity. Specifically, it examines the mediating role of cognitive flexibility between leader empowerment behaviour and employee creativity, along with the moderating effect of consideration of future consequences (CFC) on this linkage.Design/methodology/approachA two time-point survey study (n = 214) was conducted to collect information from leaders and employees in terms of mutual evaluation in several Chinese industries. To effectively avoid common source bias, this survey was conducted through pairing leaders and employees. During the survey, the supervisors and subordinates were double-blinded. Correlation analysis and hierarchical regression analysis were used to test the research hypotheses.FindingsFirstly, leader empowerment behaviour can significantly predict employee creativity. Second, cognitive flexibility plays a partial mediating role in the linkage between leader empowerment behaviour and employee creativity. Thirdly, CFC moderates the relationship between leadership empowerment behaviour and cognitive flexibility. The mediating role of cognitive flexibility underlies the overall moderating effect of CFC on the relationship between leader empowerment behaviour and employee creativity.Research limitations/implicationsWe used construal level theory to explain the influence of the mechanism of leader empowerment behaviour on employee creativity. In this manner, this study bridges the gap between theory and practice, as well as enriching the research on leader empowerment behaviour and employee creativity, especially in the Chinese context. Moreover, our study has several practical managerial implications, based on the importance of employee creativity. It inspires the implementation of leader empowerment behaviour, cultivation of employee creativity and introduction of several procedures.Originality/valueThis paper discusses the influential mechanism of leader empowerment behaviour on employee creativity from a new perspective and explains the process of encouraging employee creativity through information-processing methods. It mainly highlights the application of construal level theory to discuss employee creativity and develops a new research frame for employee creativity. Leaders can raise employee creativity through leader empowerment behaviour.

Moderating Effects of Novelty and Spontaneity on Personal Electronic Communication at Work

2012 ◽  
Vol 2 (2) ◽  
pp. 19-32
Author(s):  
Pruthikrai Mahatanankoon
Keyword(s):  
Electronic Communication ◽  
The United States ◽  
Synchronous Communication ◽  
Workplace Communication ◽  
Novelty Seeking ◽  
Moderating Effects ◽  
Communication Management ◽  
Media Synchronicity ◽  
The Relationship

This exploratory study aims to examine the moderating effect of novelty seeking and spontaneity on the relationship between asynchronous and synchronous personal electronic communication at work. Hierarchical moderated regression analyses were used to analyze a survey of 110 white-collar employees working in the midwestern region of the United States. Data analysis revealed the moderating effects of spontaneity and novelty seeking on the transition from personal asynchronous to synchronous communication, emphasizing the role of novelty seeking and spontaneity as the precursors to higher media synchronicity—a transition from conveyance to convergence processes as observed in various hedonic settings. Strategies for workplace communication management are discussed.

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