Chi‐Chun Chou and C. Janie Chang
The increasing provision of timely financial information through web‐based technology is expected to improve the quality of communication between a company and its stakeholders…
Abstract
Purpose
The increasing provision of timely financial information through web‐based technology is expected to improve the quality of communication between a company and its stakeholders. However, the information asymmetry problem still exists since almost all “web‐releases” usually remain unaudited. The purpose of this paper is to propose conceptual and technical frameworks of continuous auditing to provide a solution for this problem. This solution could also move the traditional auditing forward to the new e‐auditing generation.
Design/methodology/approach
This paper develops a conceptual framework to present why continuous auditing would dominate other auditing approaches in examining web‐based financial information. Using a 3 × 2 × 2 × 1 design, this study compares the economic efficiency of three auditing approaches under the joint‐combination of various disclosure types, materiality perceptions and information environments. A technical framework, the external continuous auditing machine, is derived from the conceptual framework to specify the generic procedures to perform the online control testing and the continuous substantive testing over web‐releases.
Findings
Continuous auditing issues are scrutinized both theoretically and technically. Two main conclusions arise. First, the behavior model simulates various information disclosing and auditing environment and argues that the continuous auditing would be the most appropriate approach for web‐releasing assurance. Although the hypothesis derived from that model still needs further empirical supports, the anticipated sustaining is quite reasonable under the emergent web‐release practice.
Originality/value
Given the new era of online, real‐time business reporting, constructing a theoretical model and applying it to develop a technical model for implementing continuous audits for web‐releases provide significant contributions to the accounting/auditing professionals as well as researchers.
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Keywords
Ying-Tzu Lin, Timmy H. Tseng, Ariana Chang and Chun-Chi Yang
The United Nations Sustainable Development Goals (SDGs) have urged retail companies to transform by adopting more sustainable practices. One of the key goals is to motivate…
Abstract
Purpose
The United Nations Sustainable Development Goals (SDGs) have urged retail companies to transform by adopting more sustainable practices. One of the key goals is to motivate responsible consumption and production. How to facilitate sustainable consumption of retail consumers is a research question of high theoretical and practical relevance. This research investigates the drivers of less examined sustainable consumer behaviour (reuse) from the perspective of consumers by integrating a value-based adoption model and the theory of planned behaviour (TPB).
Design/methodology/approach
Two samples of data were collected by using offline and online surveys. The offline survey was conducted at a university in northern Taiwan emphasizing sustainability practices. The online survey was implemented by a market research firm. A total of 518 useable questionnaires were obtained for data analysis by using the structural equation modelling.
Findings
Consistent with TPB, perceived behavioural control, subjective norms, and attitude, generate reuse intention in retail stores. Furthermore, the results also show the validity of the value adoption approach in predicting reuse intention in retail stores. Economic benefits and identity expressiveness are key facilitators and perceived inconvenience is a key barrier to perceived value and perceived value influences reuse intention in retail stores.
Originality/value
This research contributes by moving beyond TPB and proposing a value-based adoption approach to explain sustainable consumer behaviour in retail stores from the consumer perspectives. Based on the findings, value adoption strategies for retailers to facilitate sustainable consumer behaviour are proposed.
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The National Bibliographic Information Network (NBINet) in Taiwan is a bibliographic database established on 30 October 1991 and maintained by the National Central Library. In…
Abstract
The National Bibliographic Information Network (NBINet) in Taiwan is a bibliographic database established on 30 October 1991 and maintained by the National Central Library. In 1998 there were 26 member libraries and 70 non‐member libraries in NBINet, which is considered a comprehensive database for Chinese studies worldwide and contains more than 1.6 million bibliographic records. This paper discusses the problems encountered in the establishment of NBINet and the solutions related to computers and networks, NBINet’s utilization on the Internet, and user expectations of NBINet.