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The authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and whether the re-specified model holds under different levels of budget pressure.

This paper takes the form of a case study/questionnaire with Lisrel path modelling.

Results support the re-specified model.

The model should aid audit research by providing a platform for new research to explore more specific solutions to technology reluctance. The authors extend general TAM research through additional exploration of the theory and impact of social influence, a determinant that has shown inconsistent tendencies in prior studies. The authors address several limitations in past TAM research including the use of student participants and self-selection bias.

Firms must understand the implications of their policies and culture on the intention of audit teams to voluntarily utilize software. Technology can improve the efficiency and effectiveness of audit procedures, aid in the identification of fraud and lower litigation costs. Accounting firms have invested in the development of audit testing software and can only recoup these investments if the software is used.

The study is the first to completely model the intention to use technology in an external audit engagement with consideration of budget influences.

To examine whether planning‐stage fraud risk assessments and audit experience affect the level of professional skepticism displayed by auditors during fieldwork.

The paper presents an experiment using professional auditors.

Overall, auditors predisposed to low fraud risk assessments were less skeptical than those with no knowledge of fraud risk (control group). Also, as expected, auditors in the control group were less skeptical than those predisposed to moderate/high fraud risk assessments. Staff auditors were more skeptical than seniors. Senior auditors showed no differences in skepticism between the control group and high fraud risk assessment group.

Professional skepticism in this study is measured as the auditors’ assessment of client truthfulness. There is reasonable disagreement on the exact meaning of professional skepticism and some readers’ interpretation of the term may be different from the authors' own.

The results suggest a need for audit firms to use ongoing training with regard to professional skepticism and the requirements of SAS No. 99, especially since skepticism appears to decline with increasing audit experience.

The study contributes to auditing literature in the areas of professional skepticism and fraud risk assessment. The overall experience result supports previous studies, but additional insight is gained as to differences in the experience/skepticism relationship at different levels of planning‐stage fraud risk.

The long‐term goal for integrated information management at the Johns Hopkins Medical Institutions is the creation of a knowledge management environment—a network of databases that an individual would tap as one would one's own memory. An important library component in this emerging environment is WELMED, a general purpose bibliographic database management system that permits the library to distribute its databases and related services to its users through common, customizable interfaces. The characteristics and components of the WELMED system are detailed.

Innovative firms have rapidly developed artificial intelligence (AI) capabilities into their service ecosystems, essentially changing perceptions of what is service quality and service delivery in their respective industries. Nonetheless, the issues surrounding AI services remain relatively unknown. The purpose for this paper is to offer a digital servitization framework for understanding how AI services impact value perceptions, consumer engagement and firm performance measures. The authors use the financial service ecosystem to explore this topic.

The authors explore relevant literature on digital servitization, service-dominant logic and AI/disruptive innovation. Next, a conceptual framework, organized by AI-Service Exchange Antecedents, Context of AI Usage and Digital Servitization Consequences, is developed. The authors conceptualize consequences for consumers and firms.

The main findings suggest that the linkages between consumers, financial institutions and fintech companies with AI usage in a service ecosystem should be identified; how value is created among multiple SD Logic-AI network actors should be analyzed; and the effects of AI-consumer interactions (lower-level and higher levels of engagement) on firm performance measures should be explored.

The conceptual framework identifies gaps in the literature and suggests research questions for future studies.

This paper may assist practitioners with the development of AI-enabled banking activities that involve direct consumer engagement.

To the authors’ best knowledge, this research agenda is the first comprehensive framework for understanding value co-creation in the context of AI in financial services, linking antecedents, usage and consequences.

The purpose of this study is to investigate the relationships that influence the value co-creation process and lead to consumer comfort with artificial intelligence (AI) and mobile banking (AIMB) service platforms.

A conceptual model was developed to investigate the value-in-use perceptions of AI-based mobile banking applications via five antecedents: baseline perceptions of current bank service delivery; service delivery configuration benefits; general data security; safety perceptions of specific mobile banking services; and perceptions of AI service delivery. Data were collected from 218 respondents and analyzed using structural equation modeling.

This study highlights the role and importance of the sequential relationships that impact the assessment of AIMB. The findings suggest that service delivery and the customer’s role in value co-creation change as AI is introduced into a digital self-service technology channel. Furthermore, AIMB offers transaction-oriented (utilitarian) value propositions more so than relationship-oriented (hedonic) value propositions.

The sample consisted on digital natives. Additional age cohorts are needed.

As financial institutions redirect their business models toward digital self-service technology channels, the need for customers to feel comfortable while interacting with an AI agent will be critical for enhancing the customer experience and firm performance.

The authors extend the service-dominant logic (SDL) literature by showing that value co-creation is a function of both firms’ technologies and consumers’ value-in-use, a finding that appears to be unique in the literature. The authors advance the digital transformation literature by evaluating AIMB as an interactive process that requires an understanding of key technology constructs, including perceptions of baseline service relationships, desired service configurations, security and safety issues and whether AI is useful for value co-creation. To the best of the authors’ knowledge, this is the first SDL framework that investigates interactive and structural relationships to explain value-in-use perceptions of AIMB.

Technology transfer (TT) in industry to university collaboration (UIC) literature focuses primarily on a macro view within an SME environment. While these discussions are important to establish the significance of encouraging UIC's as the value is important to both parties, there is a need for further research at a micro level to help understand key approaches to ensuring the success of the TT. By looking at how value created from TT for a multi-national corporation (MNC) with a project based within a single subsidiary, this research effectively looks at the issue from both a SME level (the subsidiary independently) and a MNC level.

The research uses a longitudinal knowledge transfer partnership and action research to form a case study of Parker Hannifin's Gas Separation and Filtration Europe, Middle East and Africa (GSFE) division.

The research highlights the key areas to focus on in ensuring a successful TT within an UIC such as: once identifying the gap that a UIC is filling in the company, identifying internal barriers before the project starts; education of why change is necessary and then using knowledge experts to educate on the new processes being introduced and finally; incorporation of a full range of personnel, not just those directly involved in the day-to-day of the UIC.

As a case study, further research is required to make the results more generalisable. One way to do this would be to evaluate previous successful and unsuccessful UIC's and determine if the success criteria identified were present in these programmes.

There are three critical points that can be taken away from this research and applied to any company looking to use UIC for TT and value co-creation. Education, external knowledge experts and business wide inclusion were highlighted in the findings as being potentially critical turning points and need to be addressed for successful TT.

Successful UIC's further encourage investment in such programmes which has greater societal benefits. Not only can we see greater leaps in industry through better, more specific knowledge being transferred from the university, the industry knowledge fed into universities helps to guide research and teachings.

The micro level view created by action research based from the industry partner perspective adds another level of importance as the “how” for overcoming barriers is clearly addressed. Furthermore, the research looks at how a multi-national corporation can have value added through UIC's within subsidiaries which often is not addressed in the literature.

Purpose – The purpose of this chapter is to explore the question of whether there is an optimal level of time pressure in groups.

Design/approach – We argue that distinguishing performance from productivity is a necessary step toward the eventual goal of being able to determine optimal deadlines and ideal durations of meetings. We review evidence of time pressure's differential effects on performance and productivity.

Findings – Based on our survey of the literature, we find that time pressure generally impairs performance because it places constraints on the capacity for thought and action that limit exploration and increase reliance on well-learned or heuristic strategies. Thus, time pressure increases speed at the expense of quality. However, performance is different from productivity. Giving people more time is not always better for productivity because time spent on a task yields decreasing marginal returns to performance.

Originality/value of chapter – The evidence reviewed here suggests that setting deadlines wisely can help maximize productivity.

The rapid growth of technology, including artificial intelligence (AI), in the banking industry has played a disrupting role in traditional banking channels. This study aims to investigate factors that influence the attitudes and perceptions of digital natives pertaining to mobile banking and comfort interacting with AI-enabled mobile banking activities.

Data were collected from 218 digital natives. This paper uses multivariate regression and two separate multiple regression analyses to examine the differential effects of technology-based (i.e. attitudes toward AI, relative advantage, perceived trust and security in specific mobile banking activities) and non-technology based (i.e. need for service, quality of service) factors on mobile banking usage and AI-enabled mobile banking services.

This study identifies determining factors for mobile banking and AI-enabled mobile banking services. Results indicate a divide in how digital natives perceive relative advantage between our two dependent variables. Consistent with previous studies, the relative advantage construct has the most impact on mobile banking usage. However, relative advantage was not significant for AI-enabled mobile banking, suggesting an extra layer of complexity that goes beyond convenient fast banking.

A limitation of this study is that it does not incorporate age groups outside of digital natives. Further research is needed to test for differential effects between age groups. In addition, the discovery of no significant impact of relative advantage on AI mobile banking warrants more research on the similarities and differences between mobile banking and AI-enabled mobile banking.

To better appeal to digital natives, it is suggested that the banking industry emphasize mobile banking’s anywhere/anytime access to financial accounts, as this is important to college-age customers who may not live near their local banking institution. Moreover, the paper suggests that improvement to mobile banking features for one-on-one interpersonal contact with bank employees is needed.

This study addresses the gap in the understanding of how digital natives perceive mobile banking in comparison to AI-enabled mobile banking services.

In this invited paper, the authors aim to offer an integrated marketing communications (IMC) framework for understanding how disparate customer touchpoints impact consumer engagement and profitability in an omni-channel environment. For each aspect of the framework, the authors recommend areas for further research.

The authors review literature linking personal and electronic channels of communication in an omni-channel context to consumer engagement, with an emphasis on channel and message unity.

Five major research areas were identified: research that better links omni-channel and IMC theory and practice; conceptual and empirical research that helps operationalize the consumer-brand engagement construct, including its antecedents and consequences; Build understanding of off- and on-line consumer-brand touchpoints and how they may enhance engagement and profitability; how omni-channel IMC best monetizes buyer–seller relationships; and omni-channel IMC in other consumer decision contexts.

The emergence of omni-channel marketing is breaking down the silos across available consumer-brand touchpoints. The intersection of effective omni-channel marketing and IMC strategic and tactical initiatives offers marketers an opportunity to engage their customers and to form profitable relationships.

The authors proposed an omni-channel IMC Framework and a research agenda for advancing the field. As this is a new area of inquiry, the authors argue for the development of other comprehensive frameworks, both for general omni-channel IMC conceptualizations.