The impact of auditors’ awareness of the profession’s reputation for independence on auditors’ ethical judgement

2019 ◽  
Vol 16 (8) ◽  
pp. 1087-1105
Author(s):  
Damai Nasution ◽  
Ralf Östermark
Keyword(s):  
Design Methodology ◽  
Reliability And Validity ◽  
Positive Association ◽  
Preliminary Evidence ◽  
Survey Questionnaire ◽  
Ethical Judgement ◽  
Validity And Reliability ◽  
Content Type ◽  
The Impact ◽  
Item Scale

Purpose The purpose of this paper is to develop and test the scale of auditors’ awareness of the profession’s reputation for independence, defined as the degree to which auditors recognise the importance of the reputation for independence and acknowledge the impact of their judgements and decisions on that reputation, and to provide preliminary evidence of an association between auditors’ awareness of the profession’s reputation and auditors’ ethical judgement. Design/methodology/approach A seven-item scale was developed to measure auditors’ awareness of the profession’s reputation for independence, and an auditing case was used to measure auditors’ ethical judgement. A survey questionnaire of practising auditors working in auditing firms in Indonesia provides data for testing the validity and reliability of the new scale and proposed hypothesis. Findings The findings show that the scale is unidimensional and has satisfied reliability and validity. Moreover, the preliminary evidence of a positive association between the new scale and auditors’ ethical judgement is provided. Research limitations/implications Further studies should test the validity and reliability of the scale of awareness of the profession’s reputation for independence with larger data and in different settings. Investigation of the antecedent factors of auditors’ awareness of the profession’s reputation for independence is suggested. Originality/value This paper develops a new measure, namely, the awareness of the profession’s reputation for independence. Preliminary evidence to establish an association between that awareness and auditor ethical judgement is provided.

Technopreneurship intention among nonbusiness students: a quantitative assessment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bahadur Ali Soomro ◽  
Naimatullah Shah
Keyword(s):  
Structural Equation ◽  
Design Methodology ◽  
Quantitative Assessment ◽  
Predictive Power ◽  
New Venture ◽  
Equation Modeling ◽  
Survey Questionnaire ◽  
Content Type ◽  
The Impact ◽  
Practical Implications

PurposeThe present study attempts to identify the predictive power of technopreneurial-related activities (TRAs), technopreneurial self-efficacy (TSE) and technopreneurial motivation (TM) on technopreneurial intention (TE) among the nonbusiness students.Design/methodology/approachA conceptual framework is developed for investigation. A quantitative approach is adopted for this research, and the data are collected from the 282 students of the different public sector universities with a survey questionnaire. The application of structural equation modeling (SEM) is applied to investigate the impact of TRAs, TSE and TM on TE.FindingsThe results of SEM found a positive and significant impact of TRAs, TSE and TM on TE among the nonbusiness students of Pakistan.Practical implicationsThe study would be beneficial for the planners and policymakers of universities to improve modes of technopreneurship. The findings may encourage the students to develop strong beliefs, abilities and skills to start a new venture. The literature of entrepreneurship and technopreneurship may further enrich with empirical evidence of the present study.Originality/valueThe study would make technopreneurs able to deal with society's challenges.

Prodigality in Islamic lifestyle: a new scale development

2015 ◽  
Vol 6 (2) ◽  
pp. 188-208 ◽  
Author(s):  
hossein emari
Keyword(s):  
Content Validity ◽  
Reliability And Validity ◽  
Measurement Scale ◽  
Dimensional Structure ◽  
Future Research ◽  
Validity And Reliability ◽  
Content Type ◽  
Islamic Schools ◽  
Structure Reliability ◽  
Item Scale

Purpose – This study aims to propose a new construct – prodigality and develop a measurement scale to support the construct. Design/methodology/approach – Combining the paradigms of Churchill, Malhotra and Birks, the item generation and content validity yielded the development of a modified scale. Three main steps in assessment of the scale: dimensional structure, reliability and validity led to the development of a prodigality scale. A total of 32 items were generated, through assessing Qur’anic verses that are related to Muslim consumption patterns linked to in Islam. Findings – In total, 23 items remained after content validity. A pre-test using exploratory factor analysis on the 23-item scale created a two-factor scale. According to extracted validity and reliability scores, prodigality scale was statistically supported. A pool of nine items is proposed for the eventual measurement of the prodigality. Research limitations/implications – The proposed measurement scale warrants further exploratory study. Future research should assess the validity across different Muslim geographies and Islamic schools of thought and practice. Originality/value – Prodigality is proposed as a new construct that focuses primarily on the Qur’an and seeks to achieve relevance and acceptance by both Sunni and Shia denominations. The measurement scale is believed to extend the existing body of literature and contribute new knowledge on Muslim consumption.

Impact of religiosity on ethical judgement: a study on preference of retail stores among consumers

2019 ◽  
Vol 10 (4) ◽  
pp. 1332-1350 ◽  
Author(s):  
Adem Uysal ◽  
Abdullah Okumuş
Keyword(s):  
Regression Analysis ◽  
Design Methodology ◽  
Positive Impact ◽  
Relevant Literature ◽  
Alcoholic Beverages ◽  
Ethical Judgement ◽  
Content Type ◽  
Face To Face ◽  
Ethical Decisions ◽  
The Impact

Purpose The purpose of this study is to identify the impact of ethical judgements, depending on religiosity level of consumers, on decisions of buying or not buying products from supermarkets selling alcoholic beverages. Design/methodology/approach The scope of this study covers consumers from province of Mus in Turkey who indicate they go shopping at supermarkets. Accordingly, data are collected from 362 consumers via face-to-face survey and the results are evaluated through regression analysis. Findings According to analysis, it was found that the internal and external religiosity of the consumers positively affected their ethical judgement towards the markets selling alcoholic beverages. Besides, it is concluded that the ethical judgements of consumers have a positive impact on boycott decisions against supermarkets selling alcoholic beverages. Originality/value The survey contributes to relevant literature by putting forth the impact of ethical judgements of consumers, associated with their level of religiosity, on their decisions as to preference of supermarkets. Moreover, this study is consistent with the previous studies and supports the conclusion that the ethical decisions are affected by the extrinsic and intrinsic levels of religiosity; however, they are more affected by the intrinsic levels of religiosity.

scholarly journals Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia

2019 ◽  
Vol 27 (6) ◽  
pp. 805-822
Author(s):  
Suhaiza Ismail ◽  
Zuhudha Rasheed
Keyword(s):  
Emotional Intelligence ◽  
Design Methodology ◽  
Positive Influence ◽  
Accounting Students ◽  
Ethical Ideology ◽  
Survey Questionnaire ◽  
Personal Factors ◽  
Ethical Judgement ◽  
Content Type ◽  
Research Gap

Purpose This paper aims to identify the influence of personal factors on the ethical judgement of future accountants in Malaysia. In particular, there are two research objectives for this study: first, to investigate the influence of ethical ideology on the ethical judgement of accounting students and second, to investigate the influence of emotional intelligence (EI) on ethical judgement. Design/methodology/approach The respondents of the study were final year undergraduate accounting students from three public universities in Malaysia. A survey questionnaire comprising instruments about ethical ideology, EI and ethical judgement was distributed. A total of 205 responses were received and were deemed as useable. To achieve the research objectives, multiple regression was performed. Findings The findings indicate that idealism and EI have a positive influence on the ethical judgement. In contrast, the study discovered that relativism influences ethical judgement negatively. Originality/value This study fills the research gap as research on personal factors on the ethical judgement of future accountants is very limited and scarce. It gives insights to the various parties concerning how to enhance ethical judgement among future accountants, which ultimately will improve the credibility of the accounting profession.

Impact of store attributes on consumer-based retailer equity

2015 ◽  
Vol 19 (2) ◽  
pp. 188-204 ◽  
Author(s):  
Gopal Das
Keyword(s):  
Design Methodology ◽  
Stepwise Regression ◽  
Systematic Sampling ◽  
Survey Questionnaire ◽  
Department Stores ◽  
Shopping Malls ◽  
Content Type ◽  
Store Attributes ◽  
Intercept Survey ◽  
The Impact

Purpose – The purpose of this paper is to explore the impacts of store attributes on consumer-based retailer equity (CBRE) dimensions. Design/methodology/approach – A mall-intercept survey was undertaken using a systematic sampling of department store shoppers of age 18 years and above in Kolkata, a metropolitan city in India. A survey questionnaire was used to collect data from busy shopping malls or retail stores located in different places of Kolkata. The impact of store attributes on CBRE dimensions was explored using stepwise regression analysis. Findings – Results revealed that different sets of store attributes affect various CBRE dimensions differently. Originality/value – This paper is probably the first to explore the link between store attributes and CBRE dimensions in an Indian and department stores contexts.

Impact of supplier development on supplier’s performance

2018 ◽  
Vol 118 (6) ◽  
pp. 1192-1208 ◽  
Author(s):  
Alfred Bo Shing Lee ◽  
Felix T.S. Chan ◽  
Xiaodie Pu
Keyword(s):  
Structural Equation ◽  
Design Methodology ◽  
Equation Modeling ◽  
Supplier Development ◽  
Survey Questionnaire ◽  
Collaborative Culture ◽  
Content Type ◽  
The Impact ◽  
The Empirical Analysis ◽  
Selection Of

Purpose The purpose of this paper is to explore the impact of supplier development (SD) on supplier’s performance by sharing implicit knowledge in mentorship under the influence of supplier’s organizational culture (OC). Design/methodology/approach A survey questionnaire was employed to collect data from 226 employees of participating suppliers after conducting mentorship training at the suppliers’ site. The data were analyzed by the partial least squares structural equation modeling with software SmartPLS Ver. 3.0. Findings The empirical analysis indicates that SD by mentorship partially mediates the total effects of OC – power distance and uncertainty avoidance – on performance. It completely mediates the collaborative culture on performance. Originality/value This study may confirm that the SD program by mentorship is a viable strategy to enhance the performance of supply chain partners and the selection of suppliers.

Determinants of cruise tourists’ expenditure visiting port cities

2019 ◽  
Vol 75 (5) ◽  
pp. 793-808
Author(s):  
Antoni Domènech ◽  
Aaron Gutiérrez
Keyword(s):  
Design Methodology ◽  
Positive Association ◽  
Port City ◽  
Public And Private ◽  
Content Type ◽  
Ordered Logit Model ◽  
Cruise Tourism ◽  
Special Value ◽  
The Impact ◽  
The City

Purpose The purpose of this paper is to detect the determinants of cruise tourists’ expenditure level during their visits to an emergent Mediterranean port city. The article also aims to discuss its findings and contrast them with previous similar studies in other territorial contexts. Design/methodology/approach The study is based on surveys conducted on 1,010 cruise tourists that visited the city of Tarragona (Catalonia) during 2017. An ordered logit model is implemented to measure the impact of different variables related to the tourists’ characteristics and their activities developed at the destination. Findings Results underline diverse significant influences of multiple factors on the expenditures, such as the travel party, the age of the visitors, the length of stay and the tourists’ activities in the city. Although no incidence has been detected of variables related to the satisfaction with the visit of the cruise passengers in general, a positive association has been identified for those cruise passengers travelling on super-sized ships. Originality/value This study tests the effect of different variables that the literature pinpointed as determinants of the cruise tourists’ expenditures as well as other variables that have been underexplored in existing studies. The findings of this article are of special value for public and private organisations to optimally manage and market cruise tourism and boost the local economic impact.

The effects of materialism on consumer evaluation of sustainable synthetic (lab-grown) products

2020 ◽  
Vol 37 (5) ◽  
pp. 579-590
Author(s):  
Jessica Keech ◽  
Maureen Morrin ◽  
Jeffrey Steven Podoshen
Keyword(s):  
Design Methodology ◽  
Socially Responsible ◽  
Content Type ◽  
Consumer Evaluation ◽  
Positioning Strategy ◽  
Consumer Markets ◽  
The Future ◽  
Promotion Strategies ◽  
Alternative Sources ◽  
The Impact

Purpose The increasing desire of consumers for socially responsible luxury products combined with fluctuating supplies in consumer markets are leading various industries to seek alternative sources to be able to meet the needs of its customers. One possible solution that may meet the demands of the future is lab-grown products. Because these products confer multiple benefits, this study aims to investigate the most effective ways to appeal to consumers by aligning the benefits of the products with their values as marketers seek to find effective promotion for these items. Design/methodology/approach We examine the effectiveness of an ethical positioning strategy for two types of luxury lab-grown (synthetic) products among high versus low materialism consumers in three experiments. Findings Findings suggest that a positioning strategy stressing product ethicality is more effective for low materialism consumers, whereas the strategy is less effective, and may even backfire, for high materialism consumers. The impact on social status consumers perceive from a lab-grown product explains why this effect occurs among low materialism consumers. Therefore, marketers should take caution and use specific appeals for different segments based on values such as consumers’ materialism levels. Originality/value If lab-grown products represent the wave of the future, it is important to understand how consumers will respond to this emerging technology and how promotion strategies may enhance their evaluation.

Embedding employability within higher education for the profession of policing

2019 ◽  
Vol 9 (3) ◽  
pp. 319-328
Author(s):  
Ian Pepper ◽  
Ruth McGrath
Keyword(s):  
Higher Education ◽  
Design Methodology ◽  
Research Study ◽  
Longitudinal Research ◽  
Evidence Base ◽  
Content Type ◽  
Educational Provision ◽  
Professional Body ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to evaluate the impact of an employability module, the College of Policing Certificate in Knowledge of Policing (CKP), on students’ career aspirations, their confidence and wish to join the police along with the appropriateness of the module. This will inform the implementation of employability as part of the College of Policing-managed Police Education Qualifications Framework (PEQF). Design/methodology/approach A three-year longitudinal research study used mixed methods across four points in time to evaluate the impact on students studying the employability module. Findings The research suggests that the employability-focussed CKP was useful as an introduction to policing, it developed interest in the police and enhanced the confidence of learners applying to join. Lessons learnt from the CKP should be considered during the implementation of the PEQF. Research limitations/implications The ability to generalise findings across different groups is limited as other influences may impact on a learner’s confidence and employability. However, the implications for the PEQF curriculum are worthy of consideration. Practical implications As the police service moves towards standardised higher educational provision and evolution of policing as a profession, lessons can be learnt from the CKP with regards to the future employability of graduates. Originality/value Enhancing the employability evidence base, focussing on policing, the research identified aspects which may impact on graduates completing a degree mapped to the PEQF. The research is therefore of value to higher education and the professional body for policing.

Investigation on the shaft voltage generation of large synchronous turboalternators

2020 ◽  
Vol 39 (5) ◽  
pp. 1145-1156
Author(s):  
Kevin Darques ◽  
Abdelmounaïm Tounzi ◽  
Yvonnick Le-menach ◽  
Karim Beddek
Keyword(s):  
Finite Element ◽  
Design Methodology ◽  
Short Circuit ◽  
Element Model ◽  
Stator Winding ◽  
Content Type ◽  
Voltage Generation ◽  
The Impact ◽  
Investigation Process ◽  
Circulating Currents

Purpose This paper aims to go deeper on the analysis of the shaft voltage of large turbogenerators. The main interest of this study is the investigation process developed. Design/methodology/approach The analysis of the shaft voltage because of several defects is based on a two-dimensional (2D) finite element modeling. This 2D finite element model is used to determine the shaft voltage because of eccentricities or rotor short-circuit. Findings Dynamic eccentricities and rotor short circuit do not have an inherent impact on the shaft voltage. Circulating currents in the stator winding because of defects impact the shaft voltage. Originality/value The original value of this paper is the investigation process developed. This study proposes to quantify the impact of a smooth stator and then to explore the contribution of the real stator winding on the shaft voltage.

Sign in / Sign up

Export Citation Format

Share Document