Insight into the process of responsibility judgment of an audit failure

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Siew H. Chan ◽  
Qian Song
Keyword(s):  
Perceived Control ◽  
Counterfactual Thinking ◽  
Convincing Evidence ◽  
Research Model ◽  
Responsibility Attribution ◽  
Causal Account ◽  
Content Type ◽  
Audit Firm ◽  
Innovative Strategies ◽  
Audit Failure

Purpose This study tests a research model for promoting understanding of the responsibility attribution process. Design/methodology/approach A between-subjects experiment was conducted to test the hypotheses. Findings The results reveal that counterfactual thinking about how a system failure could have been prevented moderates the effect of cause of misstatement on perceived control. Counterfactual thinking about how an audit failure could have been avoided also moderates the effect of perceived control on causal account. Additionally, causal account mediates the effect of perceived control on responsibility judgment of an audit firm. Inclusion of audit firm size and auditor systems competency as control variables in the hypothesis tests and as grouping variables in the invariance tests does not alter the model results. Research limitations/implications Research can guide the audit profession on development of innovative strategies for detecting fraud to protect the interests of decision-makers. Strategies can also be devised to prompt users to consider relevant factors to enhance their ability to arrive at an accurate assessment of an audit firm’s responsibility for an audit failure. Practical implications Regulators may need to address whether availability of advanced data analytic tools increases the audit firms’ responsibility for presenting convincing evidence suggesting due diligence in the audit work in the event of an audit failure. Originality/value This study examines the process variables influencing responsibility judgment of an audit firm. Elicitation of counterfactual thoughts before the participants responded to the questions measuring the process and dependent variables facilitates discernment of the intensity of counterfactual thinking on the variables examined in the research model.

Estimating green purchase behavior: an empirical study using integrated behavior model in Bangladesh

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Md. Zillur Rahman Siddique ◽  
Goutam Saha ◽  
Aminur Rahman Kasem
Keyword(s):  
Perceived Control ◽  
Purchase Intention ◽  
Structural Equation ◽  
Purchase Behavior ◽  
Equation Modeling ◽  
Behavior Model ◽  
Research Model ◽  
Content Type ◽  
Green Behavior ◽  
Practical Implications

Purpose This paper aims to examine the exogenous effects of experiential attitude toward green (EAG), instrumental attitude toward green (IAG), injunctive norms on green (ING), descriptive norms about green (DNG), green perceived control (GPC) and green self-efficacy (GSE) on green purchase intention (GPI). Moreover, this paper also investigates the causal factors of green purchase behavior (GPB) considering green knowledge (GK), the salience of green behavior (SGB), environmental constraints (ECPG) and green habit (GH). Design/methodology/approach The research model was adopted to measure the green behavior of Bangladeshi consumers using an integrated behavior model (IBM). The data were randomly collected from 372 respondents and partial least squares structural equation modeling (PLS-SEM) approach was used to test the hypotheses. Findings PLS results imply that all independent variables (EAG; IAG; ING; DNG; GPC and GSE) impact GPI; and SGB, GH and GPI influence GPB. On the other hand, GK and ECPG have no significant effect on GPB. Research limitations/implications There may present a gap in the outcomes of the study to signify the generalizability because the survey was conducted in some cities of Bangladesh which may not represent the country as a whole. Practical implications This study anticipates the cause-effect relationship between GPI, GPB and their determinants. The results of the study can help marketers understand green consumer behavior and design appropriate strategies and tactics for new marketing challenges. Originality/value This research investigates green purchase behavior in a developing country. It empirically confirms the validity of IBM in assessing green behavior, especially for Bangladesh, a booming economy and suitable for investment. Although ample research explored green purchase behavior, green habit and saliency have not been considered in measuring green purchase behavior.

Consumer online flow experience

2017 ◽  
Vol 117 (10) ◽  
pp. 2452-2467 ◽  
Author(s):  
Chi-Hsun Lee ◽  
Jyh Jeng Wu
Keyword(s):  
Perceived Control ◽  
Structural Equation ◽  
Purchase Behavior ◽  
Equation Modeling ◽  
Flow Experience ◽  
Research Model ◽  
Content Type ◽  
Hedonic Value ◽  
Utilitarian Value ◽  
Online Consumer

Purpose The purpose of this paper is to investigate the consumer experience of flow in an online consumer shopping environment and use online consumer participants to examine how consumer pursuit of shopping value links in turn affects their satisfaction and unplanned purchase behavior. Design/methodology/approach The research model was tested using the data collected from 363 valid questionnaires. Structural equation modeling was employed to verify and validate the research model. Findings The results of this study show that perceived control of flow and concentration will positively affect consumer utilitarian value, while concentration and cognitive enjoyment will positively affect hedonic value. Further, the effect of utilitarian value on satisfaction is greater than that of hedonic value. Finally, hedonic value positively affects unplanned buying behavior. This research results may serve as a reference for online store operators. Research limitations/implications This study used cross-sectional data for its cause and effect analysis. Long-term conclusions based on this study are not possible. Future scholars may consider using a longitudinal approach. Practical implications The results of this study clearly demonstrate that e-commerce operators must construct environments that create flow experiences for shoppers by increasing their perceived control, concentration, and cognitive enjoyment. Doing so will create both utilitarian and hedonic values, making consumers feel satisfied with their shopping experience and leading them to make purchases not originally planned in their shopping list. Originality/value This study’s major contribution is its successful linkage of the dimensions of flow experience to purchase values. Moreover, it confirms that when online shoppers have an unselfconscious flow experience, they will experience both utilitarian and hedonic values, thus increasing their satisfaction.

Earnings management and ownership structure in emerging market

2017 ◽  
Vol 43 (10) ◽  
pp. 1117-1136 ◽  
Author(s):  
Naima Lassoued ◽  
Mouna Ben Rejeb Attia ◽  
Houda Sassi
Keyword(s):  
Emerging Markets ◽  
Earnings Management ◽  
Ownership Structure ◽  
Audit Quality ◽  
Emerging Market ◽  
Middle Eastern ◽  
Convincing Evidence ◽  
Loan Loss ◽  
African Countries ◽  
Content Type

Purpose The purpose of this paper is to investigate whether ownership structure affects earnings management in the banking industry of emerging markets. Design/methodology/approach The empirical study is conducted using a sample of 134 banks from 12 Middle Eastern and North African countries. Econometrically speaking, the study used a panel data regression analysis. Findings The authors found convincing evidence that banks with more concentrated ownership use discretionary loan loss provisions to manage their earnings. The authors also found that state and institutional owners encourage earnings management, while family owners reduce this practice. Practical implications The findings would be valuable for investors since they should take into account ownership structure in order to reach a better investment decision. Moreover, regulatory reforms in emerging markets should push for more transparency about ownership structure, high levels of supervision, and external audit quality. Originality/value This study presents international evidence on the prominent role of owners in earnings management in emerging markets with weak shareholder rights protection.

Leaving a joint audit system: conditional fee reductions

2014 ◽  
Vol 29 (2) ◽  
pp. 131-152 ◽  
Author(s):  
Claus Holm ◽  
Frank Thinggaard
Keyword(s):  
Audit Quality ◽  
Theory Development ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Audit Firm ◽  
Audit System ◽  
Interaction Terms ◽  
Audit Firms ◽  
Audit Fee

Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications – The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications – Companies should consider their relationship with their auditors before deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Originality/value – Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this.

Innovative management strategies for building and sustaining a digital initiatives department with limited resources

2018 ◽  
Vol 34 (2) ◽  
pp. 117-136 ◽  
Author(s):  
A. Miller
Keyword(s):  
Project Management ◽  
Management Practices ◽  
Management Strategies ◽  
Academic Library ◽  
Collaborative Management ◽  
Strong Line ◽  
Content Type ◽  
Innovative Strategies ◽  
Other Information

Purpose The purpose of this paper is to offer and explore innovative strategies for building and sustaining digital initiatives at information organizations. Although the examples provided are based on case studies at an academic library, the practices are rooted in project management principles and therefore applicable to all library types, museums, archives and other information organizations. The innovative strategies on staffing and funding will be particularly useful to organizations faced with monetary and staffing shortages and highlights collaborative management practices. Design/methodology/approach Concept of strategic and collaborative management practices led by an experienced project manager cross-trained in management, technical and soft skills enables the successful development and sustainability of digital initiatives. A cross-trained librarian’s management practices of leading the Digital Scholarship Initiatives at a particular university will be examined as a case study and aided with literature supporting the need for digital initiatives leaders to have training beyond the credentials of librarian, curator, archivist or historian in the technologically savvy twenty-first century ecology of information centers. Findings The innovative strategies implemented in the case study yielded increases in the number of hours of digital lab usage, digital projects developed, seminars or workshops presented, attendance of library hosted events, number of programs implemented and awareness on campus, all with limited staff and funding. The variety and level of production and marketing is instrumental to the growth and sustainability of digital initiatives. Practical implications The innovative strategies emphasized in this paper use the concept of borrowed or shared time to start staffing needs and is particularly helpful to organizations that do not have a strong line of dedicated staffing or funding to begin building digital initiatives. Offers small ways to start immediately while setting the stage to plan for big ideas for the future. Originality/value This paper suggests a credentialed information expert, such as a librarian, archivist or curator, that is, also cross-trained in project management and technology is the key to not only successfully leading digital initiatives but is instrumental for its sustainability and the marketing, growth and future of digital initiatives.

The impact of project methodologies on project success in different project environments

2016 ◽  
Vol 9 (2) ◽  
pp. 364-388 ◽  
Author(s):  
Robert Joslin ◽  
Ralf Müller
Keyword(s):  
Project Success ◽  
Research Model ◽  
Content Type ◽  
Industrial Sectors ◽  
Project Environment ◽  
Project Governance ◽  
The Impact ◽  
Matching Techniques ◽  
The Relationship ◽  
Practical Implications

Purpose – The purpose of this paper is to qualitatively validate the constructs of a theoretically derived research model while gaining insights to steer the direction of a greater study on methodologies, their elements, and their impact on project success. In doing so, to investigate whether different project environments, notably project governance, impacts the relationship between methodologies and project success. Design/methodology/approach – A deductive approach was applied to validate a theoretically derived research model. In total, 19 interviews across 11 industrial sectors and four countries were used to collect data. Pattern-matching techniques were utilized in the analysis to deductively validate the research model. Findings – There is a positive relationship between project methodology elements and the characteristics of project success; however, environmental factors, notably project governance, influence the use and effectiveness of a project methodology and its elements with a resulting impact on the characteristics of project success. Research limitations/implications – Project governance plays a major role in the moderating effect of a project methodology’s effectiveness. Contingency theory is applicable to a project’s methodology’s selection and its customization according to the project environment. Practical implications – Understand the impact of project methodologies and their elements on the characteristics of project success while being moderated by the project environment, for example, the risk of suboptimal project performance due to the effectiveness of methodology elements being negatively impacted by the project environment. Originality/value – The impact of a project methodology (collection of heterogeneous-related elements) on the characteristics of project success is identified while being moderated by the project environment, notably project governance.

Assessment of knowledge process capabilities toward project management maturity: an empirical study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Adnan Alghail ◽  
Liu Yao ◽  
Mohammed Abbas ◽  
Yahia Baashar
Keyword(s):  
Knowledge Management ◽  
Project Management ◽  
Public Universities ◽  
Equation Modeling ◽  
Success Factor ◽  
Research Model ◽  
Maturity Level ◽  
Knowledge Process ◽  
Content Type ◽  
The Impact

Purpose The reasons behind the project management failure of higher education institutions (HEIs) have been researched for the past few years. One of the reasons is the lack of tools to integrate their knowledge process capabilities (KPC) with their project management (PM) to measure maturity by assessing these capabilities. Various project management maturity (PMM) models exist. Yet, there is a limited number of empirical studies that support the four integrations of KPC and PMM. Therefore, this study aims to propose a new heretical model, namely, KPC-knowledge management (KM) and evaluates a research model that includes the four KPC as an antecedent to PMM. Design/methodology/approach The suggested research model is assessed by using partial least squares structural equation modeling. Furthermore, the study's hypotheses were examined based on a sample of 352 respondents from the project management departments in 10 public universities in Yemen. Findings Analysis revealed that the derived PMM status could be benchmarked with the project management maturity model. Also, the study found that integrating the KPC into PM enables the institutions to perform critical tasks and value chain activities and enhance the PM maturity level as well. In contrast, if one of the capabilities does not positively impact PMM, it affects the maturity level of the entire project. Research limitations/implications The findings are obtained concerning data collected from public universities and represent the Yemeni context, limiting the generalization on a different geographical area. Also, this proposed model can be evaluated in a practical way like conducting a focus group, a set of interviews with specialists, a case study or action research. The qualitative research will help academics to validate our proposal for future research purposes. Practical implications The proposed approach may be adapted to the characteristics of organizations involved in projects as external performers (project-based organizations) and not just the HEIs projects. This study provides managers and policymakers with insights into assessing PMM and improving their organizational effectiveness when deciding which KPCs to focus on in the future. Social implications This study contributes to the current PM awareness in Yemen and facilitates its success using the knowledge processes capabilities in Yemen's HEIs. It encourages organizations to take this opportunity to revive the projects and achieve a maximum level of maturity. Originality/value This study provides new insights into two domains through the link between knowledge management and PM. To the best of the authors' knowledge, this paper is among the first to empirically study the impact of the four KPC toward PMM. It enriches the theoretical perspective of PM. Also, it contributes to the literature on the success factor of KPC, which can be considered to improve organizational performance.

After-hours work-related technology use and individuals' deviance: the role of interruption overload, psychological transition and task closure

Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Junaid Khalid ◽  
Qingxiong Derek Weng ◽  
Adeel Luqman ◽  
Muhammad Imran Rasheed ◽  
Maryam Hina
Keyword(s):  
Information And Communication Technologies ◽  
Technology Use ◽  
Deviant Behavior ◽  
Positive Association ◽  
Primary Data ◽  
Research Model ◽  
Content Type ◽  
Work Related ◽  
After Hours ◽  
And Task

PurposeThe information and communication technologies have made it progressively practical for employees to remain associated with work, even when they are not in the workplace. However, prior studies have provided very little understanding of the implications for the deviant behavior aspect. The current study aims to investigate the association between after-hours work-related technology usage and interpersonal, organizational and nonwork deviance through psychological transition, interruption overload and task closure. The authors draw upon the theory of conservation of resource (COR) to examine the research model.Design/methodology/approachThe primary data for the study has been collected in two waves from the sample of 318 employees who were working in diverse organizations in the Anhui province of the People's Republic of China for empirical testing of the authors’ research model.FindingsThis study's findings have revealed the positive association of after-hour work-related technology use with individuals' deviance in its entire three forms through psychological transition and interruption overload and have negative associations with all forms of deviance through task closure.Originality/valueThe significant contribution of this study is in the literature on technology use and employee outcomes, by identifying the consequences of technology use in both work (interpersonal deviance and organizational deviance) and outside work domain (nonwork deviance) and exploring the underlying mechanisms for these relationships in detail. To the best of the authors’ knowledge, this study is the first of its kind that investigates a relationship between after-hours technology use and all three kinds of deviance while exploring both the positive and negative perspectives in one study.

Dissatisfaction toward O2O websites: expectation disconfirmation and justice perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tong Che ◽  
Meng Ji ◽  
Xiabing Zheng ◽  
Bo Feng
Keyword(s):  
Design Methodology ◽  
Research Model ◽  
Justice Theory ◽  
Content Type ◽  
Customer Complaints ◽  
Justice Perception ◽  
Consumer Dissatisfaction ◽  
Expectation Disconfirmation ◽  
Survey Responses ◽  
Service Managers

PurposeThe online-to-offline (O2O) business is developing rapidly and is highly popular in many countries. Nevertheless, O2O suffers from a large number of customer complaints that result in consumer loss. Focusing on the O2O context, this study integrates expectation disconfirmation theory (EDT) and justice theory to investigate consumers' dissatisfaction toward O2O websites.Design/methodology/approachA research model was proposed and tested using 329 survey responses.FindingsResults show that the identified website disconfirmation and offline service disconfirmation could lead to consumer dissatisfaction. Importantly, the impacts of disconfirmation factors are contingent upon the justice perception of consumers. When a transaction is perceived as unfair, website disconfirmation arouses a higher level of dissatisfaction, and the negative emotions could transfer from O2O and damage the website's reputation.Originality/valueThis study explores the continuance intentions of customers toward O2O websites from a dissatisfaction perspective, with insights for future service studies and O2O service managers.

Role of interaction quality and trust in use of AI-based voice-assistant systems

2021 ◽  
Vol 23 (2) ◽  
pp. 154-170
Author(s):  
One-Ki Daniel Lee ◽  
Ramakrishna Ayyagari ◽  
Farzaneh Nasirian ◽  
Mohsen Ahmadian
Keyword(s):  
Information Quality ◽  
Success Factors ◽  
Survey Methodology ◽  
Research Model ◽  
System Quality ◽  
Quality Factors ◽  
Trust Mechanism ◽  
Content Type ◽  
Interaction Quality ◽  
Assistant Systems

PurposeThe rapid growth of artificial intelligence (AI)-based voice-assistant systems (VASs) has created many opportunities for individuals to use VASs for various purposes in their daily lives. However, traditional quality success factors, such as information quality and system quality, may not be sufficient in explaining the adoption and use of AI-based VASs. This study aims to propose interaction quality as an additional, yet more important quality measure that leads to trust in an AI-based VAS and its adoption. Design/methodology/approachThe authors propose a research model that highlights the importance of interaction quality and trust as underlying mechanisms in the adoption of AI-based VASs. Based on survey methodology and data from 221 respondents, the proposed research model is tested with a partial least squares approach. FindingsThe results suggest that interaction quality and trust are critical factors influencing the adoption of AI-based VASs. The findings also indicate that the impacts of traditional quality factors (i.e. information quality and system quality) occur through interaction quality in the context of AI-based VASs. Originality/valueThis research adds interaction quality as a new quality factor to the traditional quality factors in the information systems success model. Further, given the interactive nature of VASs, the authors use social response theory to explain the importance of the trust mechanism when individuals interact with AI-based VASs. Contribution to Impact

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