This study investigates the association between interim audits and final audits. The authors focus on whether interim audits affect the audit time lag and the risk of restatement…
Abstract
Purpose
This study investigates the association between interim audits and final audits. The authors focus on whether interim audits affect the audit time lag and the risk of restatement associated with final audits.
Design/methodology/approach
Two regression models are established to empirically test if an interim audit helps to reduce the audit time lag and the restatement risk on annual reports based on a sample of Chinese listed firms.
Findings
The authors find that performing interim audits helps to reduce the audit time lag. This result suggests that final audits can be completed more efficiently when interim audits are performed during the same period. The authors also find that the decision to audit interim reports is associated with a lower risk of restating annual reports. The lower risk of restatement in turn suggests more effective final audit results.
Originality/value
Together, the results from this study demonstrate that interim audits could benefit final audits, which highlight the value and importance of the continuous auditing.
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Nadjim Mkedder, Mahmut Bakır, Yaser Aldhabyani and Fatma Zeynep Ozata
Virtual goods consumption has risen dramatically in recent years. Recognizing the benefits of virtual goods in generating revenue for online game companies, marketers strive to…
Abstract
Purpose
Virtual goods consumption has risen dramatically in recent years. Recognizing the benefits of virtual goods in generating revenue for online game companies, marketers strive to understand the motives behind virtual goods purchases. We investigated the direct and indirect effects of functional, emotional, and social values through player satisfaction on purchase intention toward virtual goods among online players.
Design/methodology/approach
In total, we surveyed 332 online game players utilizing a structured questionnaire. We employed a multi-analytic approach combining partial least squares structural equation modeling (PLS-SEM) and necessary condition analysis (NCA) to examine the proposed relationships.
Findings
The findings show that all dimensions of value and player satisfaction significantly affect the intention to acquire virtual goods. However, social value does not exert a significant effect on player satisfaction. Moreover, we confirmed that player satisfaction mediates the relationships between functional value, emotional value, and purchase intention. Furthermore, NCA results indicated that all predictors in the model are necessary conditions of purchase intention for virtual goods.
Originality/value
These findings contribute to an enhanced understanding of purchase intentions among online game players from a symmetric (PLS-SEM) and asymmetric (NCA) perspective by proposing a multi-analytic approach.
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Cheng-Wei Lin, Wan-Chi Jackie Hsu and Hui-Ju Su
The shipper selects a suitable shipping route and plans for a voyage in order to import and export cargo on the basis of published sailing schedules. The reliability of the…
Abstract
The shipper selects a suitable shipping route and plans for a voyage in order to import and export cargo on the basis of published sailing schedules. The reliability of the sailing schedule will influence the shipper’s logistics expense, which means that the logistics costs will depend on the reliability of schedules published by container shipping companies. Therefore, it is important to consider factors which can cause delays would for container ships sailing on sea routes. The reliability of published sailing schedules can be affected by a number of different factors. This study adopts the multi-criteria decision making (MCDM) method to estimate the importance of the delaying factors in a sailing schedule. In addition, the consistent fuzzy preference relations (CFPR) method is applied to identify the subjective importance (weights) of the delaying factors. The entropy weight method combined with the actual performance of the container shipping company are both used when estimating the objective importance (weights) of the delaying factors. According to the analysis results, the criteria can be divided into four quadrants with different management implications, which indicate that instructions for chase strategy, sailing schedule control, fleet allocation, transship operation arrangement and planning for ports in routes are often ignored by container shipping companies. Container shipping companies should consider adjusting their operational strategies, which would greatly improve their operational performance.
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Valentini Kalargyrou, Vidya Sundar and Shiva Jahani
This study aims to examine the individual and contextual predictors of managerial attitudes toward employees with chronic depression (EwCD) in the hospitality and tourism field…
Abstract
Purpose
This study aims to examine the individual and contextual predictors of managerial attitudes toward employees with chronic depression (EwCD) in the hospitality and tourism field, the relationship between managerial attitudes toward EwCD and levels of organizational citizenship behavior, and the mediating role of personality in this relationship.
Design/methodology/approach
Empirical data were collected through an online survey of 305 managers working in the hospitality and tourism industry in the USA. SmartPLS 3 software was used to conduct a partial least squares-structural equation modeling analysis.
Findings
Organizational and individual characteristics of managers, such as pressure to be productive in the workplace, previous experience with depression, levels of anxiety and personality characteristics, are strong predictors of attitudes toward employees with depression. Personality mediates the effect of managers’ attitudes toward organizational citizenship behavior.
Practical implications
The study provided support that managers who have experienced depression are more understanding of the needs of EwCD and, consequently, can reduce related stigma in the workplace. Likewise, open and agreeable managers who do not feel the constant pressure to showcase high performance and who score low on anxiety and high on organizational citizenship behavior can create a safe working environment free from prejudice and discrimination toward EwCD.
Originality/value
Examining depression in the hospitality and tourism industry becomes even more critical as mental health issues are increasing in the workplace. This research contributes to the hospitality and tourism literature, which seldom investigates managerial perspectives of mental illness and sheds light on the desirable managerial personality traits necessary for creating an inclusive workplace.
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Eluiza Alberto de Morais Watanabe, Claudio Vaz Torres and Solange Alfinito
The purpose of this paper is to evaluate the influence of culture in terms of individualism and collectivism (I-C), store image and customer satisfaction, on purchase intention at…
Abstract
Purpose
The purpose of this paper is to evaluate the influence of culture in terms of individualism and collectivism (I-C), store image and customer satisfaction, on purchase intention at supermarkets.
Design/methodology/approach
In order to carry out the descriptive and quantitative research, the authors applied 443 questionnaires to consumers in two Brazilian supermarket chains. The authors used structured equation modeling for data analysis.
Findings
Customers’ satisfaction and the evaluation of store image positively affect purchase intention; however, I-C did not show any effect. The cultural dimension slightly influenced the assessment of store image by only 2 percent. Store image positively affects consumer satisfaction.
Research limitations/implications
This study used convenience sampling and omission of vertical and horizontal variations of I-C in data analyses. The authors suggested the use of probabilistic sampling and the inclusion of vertical and horizontal variations of I-C. The relationships investigated herein can still be analyzed in other contexts.
Practical implications
In order to increase satisfaction and purchase intention, it is necessary to prioritize aspects related to layout, service and products’ variety and quality. Still, managers should not worry about I-C, since it does not affect purchase intention.
Originality/value
The authors observed the relevance of the study after carrying out a literature review on the subject. There is a lack of studies that investigate the relationship between I-C, evaluation of store image, consumer satisfaction and purchase intention, either together or in the context of supermarkets.
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Abdullahi Baba Ahmed, Innocent Musonda and J.H.C. Pretorius
This paper intends to investigate the empirical link between governance and energy investment in PPP. To succinctly account for biases in the fixed effects (FE) model, the authors…
Abstract
Purpose
This paper intends to investigate the empirical link between governance and energy investment in PPP. To succinctly account for biases in the fixed effects (FE) model, the authors adopted different bias-corrected techniques. The majority of these techniques provided evidence that PPP investments in energy are boosted by increasing the desire for accountability, prioritising the voice of the masses and disabusing the rule of laws. This study could not find any positive influence from the control of corruption to PPP investment in energy.
Design/methodology/approach
The acute shortage of power supply in SSA has attracted PPP investments in the energy subsector of the economy, leading to the recent debate on governance and public, private investment. The authors contributed to this argument by examining the impact of country governance on PPP investment in energy using a sample of countries in SSA.
Findings
Therefore, the authors concluded that low control of corruption is responsible for the inadequate volume of PPP investments. In the light of this, the government should redefine the anti-corruption bill of their sovereignty to accommodate severe sanctions when necessary.
Originality/value
This paper uses the fixed effects (FE) model by introducing batteries of nonlinear panel models to capture the relationship between the impacts of country governance on PPP investment in energy.
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Laura L. Greenhaw, Kenzie J. Bastian and J. Clay Hurdle
COVID-19, by all accounts, forced higher education to shift to distance delivery. As a result, faculty attempted to innovate and integrate new teaching methods as courses moved…
Abstract
COVID-19, by all accounts, forced higher education to shift to distance delivery. As a result, faculty attempted to innovate and integrate new teaching methods as courses moved online. We utilized an online, virtual reality game to teach team decision-making as a function of leadership. In teams, learners worked cooperatively, making decisions and solving progressive parts of a mystery to advance through an escape room activity. Following the activity, learners independently completed a structured written reflection designed to guide them through the experiential learning cycle. Additionally, learners’ perceptions of the learning activity were measured using a short quantitative survey. Results were mixed, with learners indicating that the activity was engaging, but also suggesting that their team could have worked better in a less virtual immersive experience. Learners’ written reflections indicated they successfully applied their knowledge of decision-making during the activity, along with other teamwork and leadership competencies. Recommendations include providing more time to complete the escape room game and incorporating more robust team debriefing to support reflection and learning transference. Virtual reality may provide effective leadership learning experiences, particularly for groups of learners who are geographically dispersed or participating in online education.
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This study examines the causal relationship between exports and economic growth in sub-Saharan African (SSA) countries during the period 1980 to 2017. The study also examines…
Abstract
Purpose
This study examines the causal relationship between exports and economic growth in sub-Saharan African (SSA) countries during the period 1980 to 2017. The study also examines whether the causality between these two macroeconomic variables depends on the countries' stage of development as proxied by their per capita income.
Design/methodology/approach
The study uses a panel cointegration test and panel Granger-causality model to examine the link between exports and growth. The study also incorporates external debt as an intermittent variable in a bivariate setting between exports and economic growth, thereby creating a dynamic multivariate panel Granger-causality model.
Findings
Although the study found the existence of a long-run relationship between exports and economic growth, the study failed to find any export-led growth response in both low-income and middle-income countries. Instead, the study found evidence of a bidirectional causality and a neutrality response in middle-income and low-income countries, respectively. The study, therefore, concludes that the benefits of an export-led growth hypothesis may have been oversold, and that the strategy may not be desirable to some low-income developing countries.
Practical implications
These findings have important policy implications as they indicate that the causality between exports and economic growth in SSA countries varies with the countries' stage of development. Consistent with the contemporary literature, the study cautions low-income SSA countries against over-relying on an export-led growth strategy to achieve a sustained growth path as no causality between exports and economic growth has been found to exist in those countries. Instead, such countries should consider pursuing new growth strategies by building the domestic demand side of their economies alongside their export promotion strategies in order to expand the real sector of their economies. For middle-income countries, the study recommends that both export promotion strategies and pro-growth policies should be intensified as economic growth and exports have been found to reinforce each other in those countries.
Originality/value
Unlike the previous studies, the current study disaggregated the full sample of SSA countries into two subsets – one comprising of low-income countries and the other consisting of middle-income countries. In addition, the study uses a multivariate Granger-causality model in order to address the emission-of-variable bias. To our knowledge, this may be the first study of its kind in recent years to examine in detail the causal relationship between exports and economic growth in SSA countries using an ECM-based multivariate panel Granger-causality model.
研究目的
本研究旨在探討在1980年至2017年期間撒哈拉以南非洲國家的出口、與其經濟增長之間的因果關係,亦探討這兩個宏觀經濟變量之間的因果關係、會否取決於有關國家所處以人均收入來衡量的發展階段。
研究結果
本研究雖然發現出口與經濟增長存有一個長期性關係,唯未能於低收入國家或中等收入國家、找到任何出口帶動的增長反應。研究反而找到證據,證實中等收入國家為一雙向性因果關係反應,而低收入國家則為一中立性反應。因此,研究的結論是:出口必能帶動經濟增長這假設被過度吹噓,而且,對部份低收入發展中國家而言,實施以出口帶動經濟增長的策略或許是沒有用的。
實際意義
本研究的結果在政策方面有其重要意義。這是因為研究結果顯示、於撒哈拉以南非洲國家、出口與經濟增長之間的因果關係,會因有關國家所處的發展階段而有所變更。與當代文獻一樣,本研究提醒低收入的撒哈拉以南非洲國家,不要過度依賴以出口帶動增長的策略來謀求踏上持續增長之路,這是因為在這些國家,出口與經濟增長之間的因果關係仍未確立。他們反而應考慮推行新增長經濟策略,方法是在實施推動出口的策略的同時,也要建立其經濟的國內需求面,以擴大其經濟實業部門。就中等收入國家而言,本研究建議他們應增強推動出口的策略及強化促進增長的政策,這是因為在這些國家裏,經濟增長及出口已被證實會互為增強。
原創性/價值
有別於過去的研究,本研究把撒哈拉以南非洲國家的整體樣本分解為兩個子集:一個包括低收入國家,另一個則包括中等收入國家。而且、研究使用了多變量面板格蘭傑因果關係模型、以處理遺漏變數偏差的問題。據我們了解,這大概是近年首個同類研究、以基於歐洲共同市場多變量面板格蘭傑因果關係模型、來詳細探討於撒哈拉以南非洲國家、出口與經濟增長之間的因果關係。
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Frank Siedlok, Paul Hibbert and Fiona Whitehurst
The purpose of this paper is to develop a more detailed understanding of how embedding in different social networks relates to different types of action that individuals choose in…
Abstract
Purpose
The purpose of this paper is to develop a more detailed understanding of how embedding in different social networks relates to different types of action that individuals choose in the context of organizational closures, downsizing or relocations. To develop such insights, this paper focuses on three particular types of social networks, namely, intra-organizational; external professional and local community networks. These three types of networks have been frequently related to different types of action in the context of closures and relocations.
Design/methodology/approach
This is a conceptual paper. The authors develop the argument by integrating relevant recent literature on the salience related to embedding in different types of social networks, with a particular focus on responses to organizational closure or relocation.
Findings
The authors argue that at times of industrial decline and closure: embeddedness in intra-organizational networks can favor collective direct action; embeddedness in professional networks is likely to favor individual direct action and embeddedness in community networks can lead to individual indirect action. The authors then add nuance to the argument by considering a range of complicating factors that can constrain or enable the course (s) of action favored by particular combinations of network influences.
Originality/value
On a theoretical level, this paper adds to understandings of the role of network embeddedness in influencing individual and collective responses to such disruptive events; and direct or indirect forms of response. On a practical level, the authors contribute to understandings about how the employment landscape may evolve in regions affected by organizational demise, and how policymakers may study with or through network influences to develop more responsible downsizing approaches.
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Md Nahin Hossain, Md. Shamim Talukder, Abul Khayer and Yukun Bao
In the era of m-learning environments, multiple factors have been considered to explain adult learners' continuance usage intention, but largely without considering the role of…
Abstract
Purpose
In the era of m-learning environments, multiple factors have been considered to explain adult learners' continuance usage intention, but largely without considering the role of specific configurations of variables and how they may affect learners' intention. The purpose of this study is to show how cognitive need, subjective norms, perceived usefulness, satisfaction, confirmation, attitude and perceived ease of use combine to predict learners' frequent use intentions.
Design/methodology/approach
It is empirically validated through configurational analysis, using fuzzy-set qualitative comparative analysis (fsQCA) on 211 adult learners with experience in using Mobile learning applications (MLA).
Findings
The findings show learners' satisfaction of MLA usage combined with the cognitive need and attitude were found to be core conditions reinforcing learners' continuance intention.
Research limitations/implications
This study was conducted in the context of adult learners MLA whereby the motivations for continued usage and the nature of technological innovation could differ. In this regard, findings from this study may not be generalizable to other technological contexts.
Practical implications
In the planning and development of learning apps, software developers should pay attention to practical functions and extend key features that are frequently required for solving a problem using the new skill. On the marketing side, MLA companies should emphasize the full functionality of their apps to cater efficiently to the different needs and expectations of the learners.
Originality/value
This study contributes by extending existing knowledge on how cognitive need, satisfaction and attitude combine to increase or mitigate continuance intention to use toward the development of new configurational theories. This study fills the gap in the literature by introducing adult learners' continuance intention to use MLA and introducing through a methodological approach of fsQCA in adult learners' context.