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Available. Open Access. Open Access
Article
Publication date: 27 June 2022

Hsiao-Lun Lin and Ai-Ru Yen

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…

2470

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.

Details

Asian Journal of Accounting Research, vol. 8 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Available. Content available
Book part
Publication date: 15 April 2020

Abstract

Details

Essays in Honor of Cheng Hsiao
Type: Book
ISBN: 978-1-78973-958-9

Available. Open Access. Open Access
Article
Publication date: 26 February 2024

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…

3555

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.

Details

Central European Management Journal, vol. 32 no. 3
Type: Research Article
ISSN: 2658-0845

Keywords

Available. Content available
Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

Available. Open Access. Open Access
Article
Publication date: 31 December 2020

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…

673

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.

Details

Journal of International Logistics and Trade, vol. 18 no. 4
Type: Research Article
ISSN: 1738-2122

Keywords

Available. Open Access. Open Access
Article
Publication date: 10 October 2022

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…

5365

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.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 2
Type: Research Article
ISSN: 0959-6119

Keywords

Available. Content available
Article
Publication date: 25 August 2023

Dickson K.W. Chiu and Kevin K.W. Ho

848

Abstract

Details

Library Hi Tech, vol. 41 no. 4
Type: Research Article
ISSN: 0737-8831

Available. Open Access. Open Access
Article
Publication date: 16 July 2019

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…

13819

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.

Details

Revista de Gestão, vol. 26 no. 3
Type: Research Article
ISSN: 2177-8736

Keywords

Available. Content available
Book part
Publication date: 29 November 2021

Yeow-Tong Chia, Alistair Chew and Jason Tan

Abstract

Details

Teacher Preparation in Singapore
Type: Book
ISBN: 978-1-78769-401-9

Available. Open Access. Open Access
Article
Publication date: 23 September 2022

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…

1136

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.

Details

Built Environment Project and Asset Management, vol. 13 no. 1
Type: Research Article
ISSN: 2044-124X

Keywords

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