This paper aims to clarify the relationship between consumer accountability and responses to egoistic and altruistic appeals. It proposes that when consumers’ relationships with…
Abstract
Purpose
This paper aims to clarify the relationship between consumer accountability and responses to egoistic and altruistic appeals. It proposes that when consumers’ relationships with others are heightened in the form of accountability, different prosocial message appeals become effective. The study expands the understanding of how marketing may enhance the efficacy of prosocial campaign messages.
Design/methodology/approach
The study utilized three online experimental studies to test hypotheses across different population samples and health product categories. Self-benefit and other-benefit appeals were tested to decrease meat consumption (Study 1), increase vaccination intent (Study 2) and purchase oxybenzone-free sunscreen (Study 3). Results provide converging evidence for the proposed interaction between appeal type and accountability.
Findings
When consumers believe their choices will be known or discussed with others, they are more persuaded by other-benefit or altruistic appeals. Contrary to some existing research, Study 3 found that when public accountability was heightened, hybrid appeals were less effective than a solely altruistic appeal in generating purchase intent, digital engagement and attitude change, even controlling for social desirability.
Research limitations/implications
Public accountability was manipulated only in an online setting, and future studies should replicate with greater ecological validity. Results inform how scholars, brands and organizations should approach message efficacy in prosocial campaigns, particularly when an individual’s relationship with others may become salient.
Practical implications
The paper includes implications for the development and deployment of various organizational strategies such as changing the appeal depending on where a message will be viewed by consumers. Importantly for digital campaigns, maximum digital engagement arises from an altruistic appeal in a public context.
Originality/value
This paper fulfills an identified need to understand how organizations can successfully encourage prosocial consumer behavior, as well as bridges literature gaps on accountability and appeal efficacy.
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Galit Meisler, Eran Vigoda-Gadot and Amos Drory
This chapter builds on previous research that conceptualized organizational politics as an organizational stressor. After reviewing the studies that integrated the occupational…
Abstract
This chapter builds on previous research that conceptualized organizational politics as an organizational stressor. After reviewing the studies that integrated the occupational stress literature with the organizational politics literature, it discusses the negative implications of the use of intimidation and pressure by supervisors, implications that have generally been overlooked. Specifically, the chapter presents a conceptual model positing that the use of intimidation and pressure by supervisors creates stress in their subordinates. This stress, in turn, affects subordinates’ well-being, evident in higher levels of job dissatisfaction, job burnout, and turnover intentions. The stress also reduces the effectiveness of the organization, reflected in a high absenteeism rate, poorer task performance, and a decline in organizational citizenship behavior. The model also maintains that individual differences in emotional intelligence and political skill mitigate the stress experienced by subordinates, resulting from the use of intimidation and pressure by their supervisors. In acknowledging the destructive implications of such behavior in terms of employees’ well-being and the productivity of the organization, the chapter raises doubts about the wisdom of using it, and advises supervisors to rethink its use as a motivational tool. Implications of this chapter, as well as future research directions, are discussed.
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Cletus Matthew Magoda, Jasson Gryzagoridis and Kant Kanyarusoke
The purpose of this paper is to validate an assumption of what to use as an effective (steady state) heat transfer coefficient of thermal conductivity for the honeycomb core…
Abstract
Purpose
The purpose of this paper is to validate an assumption of what to use as an effective (steady state) heat transfer coefficient of thermal conductivity for the honeycomb core sandwiched by Fiberglass face sheets composite. A one-dimensional model based on Fourier law is developed. The results are validated experimentally.
Design/methodology/approach
The results were obtained from the one-dimensional mathematical model of an overall or effective heat conductivity of the Honeycomb composite panel. These results were validated experimentally by applying heat flux on the specimen under controlled environment. The surface temperatures at different voltages were recorded and analysed. The skin of the sandwich composite material used in the investigation was Fiberglass sheet with a thickness of 0.5 mm at the bottom and 1.0 mm at the top surface. Both skins have a stacking sequence of zero degrees. Due to the presence of air cells in the core (Honeycomb), the model considers the conduction, convection and radiation heat transfer, across the thickness of the panel, combined as an effective conduction mode, whose value may be predicted by using the coefficient of thermal conductivity of the air based on the average temperature difference between the two skins. The experimental results for the heat transfer through the thickness of the panel provide validation of this assumption/prediction. Both infrared thermography and conventional temperature measurement techniques (thermocouples) were used to collect the data.
Findings
The heat transfer experiment and mathematical modeling were conducted. The data obtained were analyzed, and it was found that the effective thermal conductivity was temperature-dependent as expected. The effective thermal conductivity of the honeycomb panel was close to that of air, and its value could be predicted if the panel surface temperatures were known. It was also found that as temperature raised the variation between experimental and predicted effective air conduction raised up. This is because there was an increase in molecular diffusion and vibration. Therefore, the convection heat transfer increased at high temperatures and the air became an insulator.
Originality/value
Honeycomb composite panels have excellent physical and thermal properties that influence their performance. This study provides an appropriate method in determining thermal conductivity, which is one of the critical thermal properties of porous composite material. This paper also gives useful and practical data to industries that use or manufacture honeycomb composite panels.
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Matthew A. Notbohm, Jeffrey S. Paterson and Adrian Valencia
Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax services…
Abstract
Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax services result in audit-related knowledge spillovers that lead to improved audit quality. We extend this line of research. We examine the relation between auditor-provided tax services and restatements and determine whether this relation differs when the auditor is a small or large accounting firm. We also examine whether the Securities Exchange Commission’s restrictions on certain tax consulting practices (SEC, 2006) altered this relation. Specifically, we measure whether the probability of financial statement restatements varies with (1) variation in accounting firm size (measured as PCAOB annually inspected firms versus PCAOB triennially inspected firms), and (2) the joint provision of audit and tax services. We find a negative relation between auditor-provided tax services and restatements which is consistent with prior research. We also find that this relation is significantly more negative when the auditor is a small accounting firm. Finally, we find that the lower probability of a restatement associated with the joint provision of audit and tax services persists regardless of auditor size after the SEC-imposed restrictions on certain tax consulting services in 2006. Our study provides evidence that accounting firms, and particularly small accounting firms, benefit from knowledge spillovers when jointly providing audit and tax services and these benefits lead to improved audit quality. Prior research concludes that large auditors provide higher audit quality and that the provision of tax services improves audit quality. Our results provide evidence that audit quality improvements are greater for small auditors and their clients. This improvement narrows that audit quality gap between large and small auditors. We do not find evidence that the SEC’s restrictions on certain tax consulting services altered the relation between audit quality and tax services.
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Joyce Pittman, Lori Severino, Mary Jean DeCarlo-Tecce and Cameron Kiosoglous
This paper aims to share responses from current literature, a small case study about perceptions and practices of the school of education faculty toward multicultural and…
Abstract
Purpose
This paper aims to share responses from current literature, a small case study about perceptions and practices of the school of education faculty toward multicultural and educational issues concerning the rapid rise in online environments during coronavirus (COVID-19) experiences and just-in-time strategies for addressing digital equity and educational inclusion in K-16 online educational settings.
Design/methodology/approach
This is a conceptual paper that emerged from an action research case study. The study included four faculty in an urban school of education. The faculty participants were asked to provide examples of educational inclusion strategies used during transitioning their courses and advising to online environments in a Research I university. Faculty included one educational leadership, one sports management, one special education and one teacher education professor. Central issues explored practices related to language, technology access, curriculum design and technological competencies and assessment. A driving question was: How do institutions, schools or educators provide learning opportunities to support digital equity and inclusive education practice to maintain and strengthen relationships and core practices of multicultural education during a time of physical distancing during COVID-19? And what are the experiences, barriers, successes?
Findings
Research-based transformative knowledge, real situations and practical resources for considering inclusive education curriculum concepts were found that are connecting educators, teachers, learners and communities during this time of crisis.
Research limitations/implications
Methodological limitations that influenced the research design include conducting research in a totally virtual environment, small sample size, lack of diversity in curriculum content and one research site. The data collection was limited to written responses from the faculty participants. This action research study took place in a time frame limited by COVID-19 conditions during a four-month period.
Practical implications
In theory and practice, this new online movement suggests learners, teachers, educators and leaders are gaining experience and knowledge about resources and strategies for using new technologies, assessments and flexible curriculum as powerful tools for building language, curriculum and social-cultural communication bonds across generations and including special needs populations. Such new and emerging strategies could be used to bridge gaps in a time of distancing to support inclusive and equitable learning environments in education to minimize the effects of an emergent COVID-19 digital divide. Social learning culture as constructed, performed and captured in patterns of cooperation among faculties shows the world becoming more open and less restricted by borders. In conclusion, an emerging new conceptual framework is presented in Figure 2 to support action planning to bridge the digital equity access and learning gaps created by COVID-19.
Social implications
It is in times of strife and difficulty that problems and issues become exacerbated. While some educators easily adapted and took on the challenges of online learning, others needed time for learning and mourning (literally and figuratively). The issues of equity and access have become even more apparent as this paper takes inventory of intersections between multicultural education, special education, sports education and K-16 education overall. This is an excellent time to reflect on how education can address the cultural, economic and social barriers that impact student learning globally for all learners.
Originality/value
The brief collective case study reports educational experiences during a time of crisis that stimulates creative and innovative approaches to creating inclusive and equitable online learning environments to address diverse learning needs. The various and often contrasting educator responses from faculty facing digital and educational challenges present ideas that might be applicable in the global learning environment beyond the COVID-19 pandemic.
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Matthew Strickett, David C. Hay and David Lau
The purpose of this study is to examine the relationship between going-concern (GC) opinions issued by the Big 4 audit firms and adverse credit ratings from the two largest credit…
Abstract
Purpose
The purpose of this study is to examine the relationship between going-concern (GC) opinions issued by the Big 4 audit firms and adverse credit ratings from the two largest credit rating agencies (CRAs) – Standard & Poor’s (S&P) and Moody’s. This question is relevant because there have been suggestions that auditors and CRAs should become more similar to each other, and because the two largest CRAs have different ownership structures that could affect their ratings.
Design/methodology/approach
Univariate and multivariate analyses are performed using a sample of firms that filed for bankruptcy between January 1, 2002 and December 31, 2013 that also had an audit opinion signed during the 12 months prior to bankruptcy, along with a credit rating issued by either or both S&P and Moody’s. Both influence each other. The likelihood of an auditor issuing a GC opinion is related to the credit rating issued by both S&P and Moody’s in the month prior to the audit report signing. The results also show differences between the CRAs. S&P reacted in the month after an auditor issued a GC opinion by downgrading its ratings 68% of the time. However, Moody’s did not react as strongly as S&P, downgrading its ratings only 24% of the time.
Findings
Both audit reports and credit ratings influence each other. The likelihood of an auditor issuing a GC opinion is related to the credit rating issued by both S&P and Moody’s in the month prior to the audit report signing. The results also show differences between the CRAs. S&P reacted in the month after an auditor issued a GC opinion by downgrading its ratings 68% of the time. However, Moody’s did not react as strongly as S&P, downgrading its ratings only 24% of the time.
Originality/value
Auditors are more likely to issue GC opinions when there is a downgrade to the credit rating, and CRAs are more likely to downgrade their ratings when there is a GC opinion. The study highlights that CRAs with different ownership structures provide different credit rating outcomes.
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Maude Brunet, Ali Motamedi, Louis-Martin Guénette and Daniel Forgues
Given the ongoing digital transformation, building information modeling (BIM) has great potential to create a collaborative environment in the whole lifecycle of the built asset…
Abstract
Purpose
Given the ongoing digital transformation, building information modeling (BIM) has great potential to create a collaborative environment in the whole lifecycle of the built asset, from inception to decommissioning. The paper aims to discuss this issue.
Design/methodology/approach
This paper relates current developments in Québec with regard to the use of BIM for asset management (AM). The steps taken by three public organizations to develop their capabilities and take advantage of new possibilities are presented. The main methodological approach is based on participant observation, through case studies complemented by a questionnaire.
Findings
This paper reports on results and analysis of an important module of a broader research project on the impact of new technologies and collaborative methods for projects and AM. The results of this first research module points to the importance of using pilot projects to develop a continuous improvement approach, where feedback loops from projects support the development of AM capabilities and culture. Another important finding is the importance of sharing experience for the three public organizations involved.
Originality/value
The main contributions of this paper are to document this overarching research program and to gain deeper insights by reflexively considering the steps taken and the ones ahead for the quest to enhance the transfer of information for built assets at the end of projects to the operations and maintenance phase and to use BIM for operation.
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Ying-Feng Kuo, Hsin-Hsien Liu and Tso-Hao Shen
Inaction inertia occurs when people are less likely to act on a similar but inferior option after missing a superior opportunity, compared to if they had not missed out. This…
Abstract
Purpose
Inaction inertia occurs when people are less likely to act on a similar but inferior option after missing a superior opportunity, compared to if they had not missed out. This study aims to explore how promotional formats and their sequence affect the inaction inertia effect in online shopping, under the assumption of economic equivalence.
Design/methodology/approach
The authors performed two online experiments and analyzed the data by analysis of variance.
Findings
The findings indicate that, under the premise of economic equivalence: Monetary promotions exhibit a higher inaction inertia effect on consumers than nonmonetary promotions. When consumers miss a more favorable promotion and subsequently encounter a relatively less attractive one presented in a different promotional format, the inaction inertia effect is lower than when reencountering the same promotion format. When consumers miss a better monetary promotion and presently encounter a relatively less attractive nonmonetary promotion, the inaction inertia effect is lower than when they miss a superior nonmonetary promotion and currently encounter a relatively less attractive monetary promotion.
Originality/value
This study reveals the sequence effects of promotional formats, indicating that nonmonetary promotions following monetary ones effectively reduce inaction inertia. A strategically sequenced set of formats enhances consumer recommendations, mitigating inaction inertia. These findings open new research paths, providing insights into the impact of promotional format sequences on the inaction inertia effect. Consequently, this knowledge helps e-retailers in implementing effective promotional strategies and driving online purchases.
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Domenico Campa, Alberto Quagli and Paola Ramassa
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Abstract
Purpose
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Design/methodology/approach
This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.
Findings
The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.
Research limitations/implications
This study outlines directions for future accounting research on fraud.
Practical implications
The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.
Originality/value
This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.