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Article
Publication date: 9 November 2023

Kwok Yip Cheung and Chung Yee Lai

This study aims to investigate the impact of the audit committee chair’s trust on the quality of interactions between the external auditor and the audit committee chair in Hong…

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Abstract

Purpose

This study aims to investigate the impact of the audit committee chair’s trust on the quality of interactions between the external auditor and the audit committee chair in Hong Kong.

Design/methodology/approach

The research uses a questionnaire survey to gather data from the audit committee chairs of the listed companies in Hong Kong, with a response rate of 19.2%. Partial least squares structural equation modelling is used in this study.

Findings

The results reveal that the audit committee chair’s trust in the external auditor’s competence, integrity and goodwill is an important determinant of the interaction quality. The findings also show that interaction quality during the pre-engagement stage is important to mediate the relationships between the three dimensions of trust and interaction quality during the audit performance stage.

Originality/value

This is the first study, to the best of the author’s knowledge, that examines the impact of the audit committee chair’s trust in the external auditor on the quality of their interactions. The findings provide insights for board of directors, auditors and policymakers to implement policies that enhance trust between them to improve audit quality.

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Managerial Auditing Journal, vol. 39 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 February 2004

Lawrence Wai‐Chung Lai and Pearl Yik‐Long Chan

This paper uses a probit model to analyse 100 observations in terms of three hypotheses about the formation of owners’ corporations in high‐density private housing estates in Hong…

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Abstract

This paper uses a probit model to analyse 100 observations in terms of three hypotheses about the formation of owners’ corporations in high‐density private housing estates in Hong Kong within the context of Mancur Olson’s group theory. The findings do not reject the theory, revealing that it is more likely for an older urban estate with fewer owners to form owners’ corporations. The discussion includes a brief introduction to Olson’s group theory and the development of the probit analysis. Some speculative thoughts about public participation in local level urban management and planning are offered in the conclusion.

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Property Management, vol. 22 no. 1
Type: Research Article
ISSN: 0263-7472

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Book part
Publication date: 25 January 2021

Sam Wai Kam Yu, Iris Po Yee Lo and Ruby Chui Man Chau

Purpose – This chapter aims to explore the strategies used by the Hong Kong government to respond to the adult worker model and the male-breadwinner model; and to explore the

Abstract

Purpose – This chapter aims to explore the strategies used by the Hong Kong government to respond to the adult worker model and the male-breadwinner model; and to explore the views of women on the desirability of these strategies. The male-breadwinner model posits that men work full-time outside the home and women take on domestic work. The adult worker model suggests that women and men should be equally expected to participate in formal employment.

Design/methodology/approach – This chapter analyses the policy measures used by the Hong Kong government to support women in their participation in formal employment and the local work-based pension scheme (the Mandatory Provident Fund) as well as other policy measures that offer potential for enabling family care providers to accumulate resources for secure retirement. Additionally, it draws on semi-structured interviews with 30 Hong Kong young women to examine their views on the extent to which the government supports them to save pension incomes.

Findings – This study shows that the Hong Kong government uses a ‘weak action strategy’ to respond to the adult worker model and the male-breadwinner model, and that this strategy fails to meet women’s diverse preferences for their roles in the labour market and the family.

Originality/value – Based on a newly developed framework, this study examines the responses made by the government to both the male-breadwinner model and the adult worker model. It sheds new insights into possible ways of assisting women to achieve secure retirement .

Details

Chinese Families: Tradition, Modernisation, and Change
Type: Book
ISBN: 978-1-80071-157-0

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Available. Content available
Book part
Publication date: 20 June 2017

David Shinar

Free Access. Free Access

Abstract

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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Book part
Publication date: 10 December 2015

Dekar Urumsah

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is…

Abstract

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

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E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

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Book part
Publication date: 10 December 2015

Chun Kit Lok

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior…

Abstract

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

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E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

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Article
Publication date: 5 September 2017

Chan Ka Ming

Since the launch of the Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA) in 2003, Hong Kong cinema is believed to have confronted drastic changes. Hong Kong…

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Abstract

Purpose

Since the launch of the Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA) in 2003, Hong Kong cinema is believed to have confronted drastic changes. Hong Kong cinema is described to be dying, lacking creative space and losing local distinctiveness. A decade later, the rise of Hong Kong – China coproduction cinema under CEPA has been normalized and changed the once pessimism in the industry. The purpose of this paper is to demonstrate how Hong Kong cinema adjusted its production and creation in the first 10 years of CEPA.

Design/methodology/approach

Beginning with a review of the overall development, three paradigmatic cases are examined for reflecting upon what the major industrial and commercial concerns on the Hong Kong – China coproduction model are, and how such a coproduction model is not developed as smooth as what the Hong Kong filmmakers expected.

Findings

Collectively, this paper singles out the difficulties in operation and the limit of transnationality that occur in the Chinese context for the development of Hong Kong cinema under the Hong Kong – China coproduction model.

Originality/value

This is the author’s research in his five-year study of Hong Kong cinema and it contributes a lot to the field of cinema studies with relevant industrial and policy concern.

Details

Social Transformations in Chinese Societies, vol. 13 no. 2
Type: Research Article
ISSN: 1871-2673

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Article
Publication date: 11 September 2024

Man Lai Cheung, Wilson K.S. Leung, Man Kit Chang, Randy Y.M. Wong and Sin Yan Tse

Despite the promising development and marketing potential of the metaverse, our understanding of how realistic metaverse environments impact user engagement and behaviours remains…

491

Abstract

Purpose

Despite the promising development and marketing potential of the metaverse, our understanding of how realistic metaverse environments impact user engagement and behaviours remains limited. This study investigates the role of perceived realism in influencing user engagement, thereby affecting external search behaviour and visit intentions.

Design/methodology/approach

We surveyed 270 active metaverse users to test the research model. The data were analysed using partial least squares structural equation modelling (PLS-SEM).

Findings

The results of our study show that three dimensions of realism – avatar involvement, perceptual pervasiveness and social realism – significantly enhance user engagement, which in turn influences external search behaviour and visit intention. In contrast, simulation realism and freedom of choice have minimal effects on absorption and dedication.

Research limitations/implications

This study highlights the role of perceived realism in enhancing user engagement with the metaverse and its impact on physical world behaviours. It contributes to metaverse literature by demonstrating that engagement within the metaverse significantly influences physical world behaviours, including visit intentions and external search behaviours.

Practical implications

This study offers practical guidance for developers to enhance user engagement in metaverse environments. Specifically, our findings advocate for visual and audio quality enhancements, greater persuasiveness of virtual spaces, improved avatar representativeness and a closer alignment of metaverse activities with real-life events.

Originality/value

This study advances the theoretical understanding of perceived realism by examining how its dimensions – such as visual and audio quality, avatar representativeness and alignment with real-life events – impact user engagement in the metaverse. It also explores how this engagement influences offline behaviours, thus bridging the gap between virtual and real-world interactions.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

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Article
Publication date: 1 March 2001

Leo Yat Ming Sin and Suk‐ching Ho

Looks at consumer research in Greater China including Mainland China, Hong Kong and Taiwan. Maps out the contributions within this area and guides future research. Examines the…

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Abstract

Looks at consumer research in Greater China including Mainland China, Hong Kong and Taiwan. Maps out the contributions within this area and guides future research. Examines the state of the art over the 1979‐97 period, with particular emphasis on the topics that have been researched, the extent of the theory development in the field and the methodologies used in conducting research. Uses content analysis to review 75 relevant articles. Suggests that, while a considerable breadth of topics have been researched, there remains much to be done, there is further room for theoretical development in Chinese consumer behaviour studies; and the methodologies used need improvement and further refinement.

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Asia Pacific Journal of Marketing and Logistics, vol. 13 no. 1
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 1 December 2004

George K. Stylios

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects…

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Abstract

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Details

International Journal of Clothing Science and Technology, vol. 16 no. 6
Type: Research Article
ISSN: 0955-6222

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