American Journal of Business最新文献

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Computation of sales performance score and key cross-functional factors: a performance dynamics in IT/ITES 销售绩效评分与关键跨职能因素的计算:IT/ITES中的绩效动态
IF 0.8
American Journal of Business Pub Date : 2021-03-05 DOI: 10.1108/AJB-08-2020-0138
S. Saha, Subhasree Kar
{"title":"Computation of sales performance score and key cross-functional factors: a performance dynamics in IT/ITES","authors":"S. Saha, Subhasree Kar","doi":"10.1108/AJB-08-2020-0138","DOIUrl":"https://doi.org/10.1108/AJB-08-2020-0138","url":null,"abstract":"PurposeThe purpose of this research is to identify the cross-functional factors and their impact after exploratory factor analysis (EFA), especially in B2B context and constructing a model to interpret and quantify the influences (sales performance score) specifically to the IT/ITES companies.Design/methodology/approachGetting answer for a corporate that where its current stand in the industry is important for the strategy making, especially for the sales team. Few academic researches charted direction toward cross-functional sales factors, but getting answer whether we can quantify that sales performance and identify what is the numeric benchmark value, is difficult. For the companies to understand the need to focus on which cross-functional factors and when, is also difficult.FindingsAfter 1,079+ literature study, concluded with the 25 antecedents strongly used in previous studies and 8 more on after focused group study, pilot study and discussion with the industry leaders, 35 questions addressing 33 indicators collected in 10 months duration from 310 sales professionals, 90+ IT companies. Three samples were removed as outliers using “Mahalanobis Distance Test” for multivariate analysis, dropped two variables by “Missing value Not at Random” (MNAR). Final 15 determinants of cross-functional sales performance indicators forming four best factors with very high reliability after EFA to form a future formative model and sales performance score.Research limitations/implications(1) In this study no moderator and mediator effect are analyzed. (2) This study is the precursor to the final model construction. (3) Business down due to recession, global pandemic, terrorism, earthquake, war etc. are not considered during this analysis and study. Only the cross-functional reasons for natural business down have been considered and analyzed. (4) Exact “Sales Performance Score (SPS)” should be calculated after model forming, adjusting and confirmatory factor analysis.Practical implications(1) The major implication of this study would be for IT/ITES companies. It will be very easy for them to quantify the sales performance and measure that scientifically. (2) There will be a way to measure, predict and take measurable actions in case sales performance of the company downfalls. (3) Also the impact will be known to the top management of the company well in advance so that they can make the proper strategy. This will be very useful in current situation when measuring business outcome and make strategy well in advance is of any company's utmost priority.Originality/valueFocusing on these identified factors companies can improve its sales performance. The authors contribute in creating a statistical model and computing a sales performance score, based on the final factor loading values, would be unique and unprecedented to measure the current industry performance by quantifying its standard or benchmark value for better strategic support toward the achievement of ta","PeriodicalId":44116,"journal":{"name":"American Journal of Business","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2021-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83521460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Capability of web-based survey software: an empirical review 基于网络的调查软件的能力:一个实证审查
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American Journal of Business Pub Date : 2021-03-03 DOI: 10.1108/AJB-07-2019-0058
Alan I. Rea, Kaitlin Marshall, Dan Farrell
{"title":"Capability of web-based survey software: an empirical review","authors":"Alan I. Rea, Kaitlin Marshall, Dan Farrell","doi":"10.1108/AJB-07-2019-0058","DOIUrl":"https://doi.org/10.1108/AJB-07-2019-0058","url":null,"abstract":"PurposeThe purpose of this paper is twofold: first, to develop, test and validate a set of dimensions that can verify whether any specific online survey tool can be effectively developed and deployed; second, to provide a framework and working topology for web-based survey tool selection.Design/methodology/approachA panel comprised of five experts determined the validity of the proposed dimensions the authors compiled from extensive feature research of the top online survey software identified by Alexa and Datanyze, which allows for web survey data to be pulled in a customizable fashion over a selected period of time. The validated dimensions were then ranked via a paper survey (n = 98) in a controlled environment using a 9-point Likert scale.FindingsThere was no strong correlation between highest-ranked dimensions and the market share and use of a particular online survey tool. However, overall dimension ranking dominance did predict an online survey tool obtaining higher market implementation and use. In addition, the influence of business roles on dimension weights should be considered when selecting survey software. Finally, two additional dimensions not prevalent in existing research – data analysis and technical support – must be considered in survey tool selection.Practical implicationsOnline survey tools are increasingly supplementing or replacing random telephone-based opinion and polling surveys for data collection on important social issues, political candidacies, etc. Representative samples yielding the most accurate results are more easily obtained via mixed-mode methods that incorporate online survey tools.Originality/valueThe paper's findings suggest which dimensions must be present for widespread acceptance and implementation of a successful web-based online survey tool. Organizations must be able to assess a particular survey tool's viability for their specific purposes. The dimensions presented here can be developed into an effective adoption heuristic to meet an organization's particular requirements. Findings suggest that when evaluating survey software, one must remain cognizant of the various business roles associated with survey software to better account for decision-maker tendencies. For example, managers place greater emphasis on overall cost whereas developers may value survey creation and integration features.","PeriodicalId":44116,"journal":{"name":"American Journal of Business","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2021-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85081824","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Strategic adaptation: leadership lessons for small business survival and success 战略适应:小企业生存与成功的领导力课程
IF 0.8
American Journal of Business Pub Date : 2021-02-08 DOI: 10.1108/AJB-07-2020-0096
E. Quansah, D. Hartz
{"title":"Strategic adaptation: leadership lessons for small business survival and success","authors":"E. Quansah, D. Hartz","doi":"10.1108/AJB-07-2020-0096","DOIUrl":"https://doi.org/10.1108/AJB-07-2020-0096","url":null,"abstract":"PurposeApproximately half of all new businesses fail within the first five years of operation. This study was undertaken to understand the behavior of small business (SB) leaders, including their decision-making processes and adaptive leadership practices that enable their organizations to survive during periods of general crisis and intense competition.Design/methodology/approachIn order to understand the lived experiences of our research participants, a constructivist grounded theory approach was used. Thirty-two CEOs and leaders from fifteen organizations were interviewed.FindingsIt was determined that successful SB leaders avoid organizational complacency by being continuous learners, who are agile and flexible in determining appropriate management strategies. Additionally, they leverage time management processes, build strong and productive relationship networks and create positive family-oriented workplace cultures to increase their odds of survival.Research limitations/implicationsThis qualitative study was limited to interviews, observations and analysis of organizational archetypes; therefore, the authors can establish a pattern in behavior but cannot make a causality claim.Practical implicationsThe findings provide SB leaders with effective concepts, practices and strategies from members of their peer group, which they can test, refine and implement.Social implicationsThe impact of business failures is often devastating financially and emotionally for the families and employees involved. Learning methods for strategic adaptation that may help avoid business closures could provide a positive societal contribution.Originality/valueThere is little empirical research about how SBs strategically adapt during challenging periods. This study helps fill that gap and provides an understanding of how SB leaders adapt to continuous challenges, create value and remain competitive in difficult business environments.","PeriodicalId":44116,"journal":{"name":"American Journal of Business","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2021-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81617580","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Web-store image dimensions and online retail customer loyalty: investigating mediators and moderators 网上商店形象维度与网上零售顾客忠诚度:调查中介与调节者
IF 0.8
American Journal of Business Pub Date : 2021-01-14 DOI: 10.1108/AJB-08-2020-0133
Pavleen Soni
{"title":"Web-store image dimensions and online retail customer loyalty: investigating mediators and moderators","authors":"Pavleen Soni","doi":"10.1108/AJB-08-2020-0133","DOIUrl":"https://doi.org/10.1108/AJB-08-2020-0133","url":null,"abstract":"PurposeIn an era of burgeoning activity in online retail in India, the role of web-store design is paramount. Web-store design elements such as website functionality, brand assortment and product quality are expected to generate customer loyalty.Design/methodology/approachUsing data collected from 553 students from two universities in north India, the present study investigates the indirect effect of web-store dimensions (through website functionality, brand assortment and product quality) on online store loyalty via an enjoyment state (flow) and customer satisfaction. Serial mediation has been analysed through PROCESS macro developed by Hayes version 3.0. In addition to this, the moderating role of gender and purchase frequency has also been investigated.FindingsThe present study renders support to serial mediation between website functionality, flow, customer satisfaction and loyalty. However, the path between brand assortment and loyalty is more strongly mediated by customer satisfaction only. Males experience less flow as compared to females while handling brand assortment on websites. The three-way interaction between brand assortment, gender and purchase frequency is also statistically significant.Originality/valueThe study examines the manner in which online retailers can choose to build customer loyalty when they try to build retail image using web store functionality and /or product/brand assortments. The study offers insights to retailers about how and when to focus on hedonism versus customer satisfaction or both of them in conjunction to enhance customer loyalty. This study is important as it investigates the relationships in Indian scenario witnessing a high rate of growth in online retail which can tremendously affect these relationships.","PeriodicalId":44116,"journal":{"name":"American Journal of Business","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2021-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81055928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
Financial market efficiency: global and regional financial market perspective 金融市场效率:全球和区域金融市场视角
IF 0.8
American Journal of Business Pub Date : 2021-01-06 DOI: 10.1108/ajb-02-2020-0025
Rexford Abaidoo
{"title":"Financial market efficiency: global and regional financial market perspective","authors":"Rexford Abaidoo","doi":"10.1108/ajb-02-2020-0025","DOIUrl":"https://doi.org/10.1108/ajb-02-2020-0025","url":null,"abstract":"PurposeThis study examines dynamics of global and regional financial market efficiency; and how specific features of the market and other conditions influence variability in such efficiency.Design/methodology/approachThe study employs fixed effects statistical approach in its examination of how specific features of financial markets influence variability in its efficiency.FindingsThis study finds that individual IMF defined economic regions tend to exhibits significantly different financial market efficiency characteristics given specific market features and conditions. In regional level comparative analysis (e.g. Europe, Africa, Asia–Pacific etc.) this study finds that incidence of financial market uncertainty is the dominant condition with significant effect on financial market efficiency across all the IMF regions. In the global level analysis, empirical estimates presented suggest that financial market uncertainty, financial institutional depth and financial institutional efficiency tend to have significant positive influence on global financial market efficiency all things being equal. In the same analysis however, this study finds that financial market and financial institutional access growth has significant negative impact on financial market efficiency.Originality/valueThe uniqueness of this study compared to related ones found in the literature stems from its focus on financial market efficiency at the global, and IMF defined regional block level instead of on a specific economy as often found in the literature. Additionally, in contrast to other related studies, this study further examines the role of global financial market uncertainty in its financial market efficiency analysis. Financial market uncertainty variable may be unique to this study because the variable is derived through an econometric process from a base variable.","PeriodicalId":44116,"journal":{"name":"American Journal of Business","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2021-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91160574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Business analytics practices and managerial implications based on the evidence from Korea 基于韩国证据的商业分析实践和管理启示
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American Journal of Business Pub Date : 2021-01-05 DOI: 10.1108/ajb-05-2020-0066
Hokey Min
{"title":"Business analytics practices and managerial implications based on the evidence from Korea","authors":"Hokey Min","doi":"10.1108/ajb-05-2020-0066","DOIUrl":"https://doi.org/10.1108/ajb-05-2020-0066","url":null,"abstract":"PurposeDespite a growing interest in business analytics (BA) from the business and academic communities, it is still unknown what truly motivates and hinders the adoption of BA. To have a clear picture of what will lead to the successful implementation of BA, this paper identifies contextual variables (e.g. user characteristics, organizational readiness and technology infrastructure/expertise) that significantly influence the BA adoption decision.Design/methodology/approachThis paper conducted a series of classification, discriminant and logistics regressions analyses to analyze the differences in mail survey responses between adopters and nonadopters of BA and then determine what either motivate or inhibit the BA adoption.FindingsThrough a series of hypothesis testing, we discovered that large firms with a greater number of information technology (IT) staff and budget tended to adopt BA more than their smaller counterparts. Also, we found that BA skeptics, who did not fully recognize BA benefit potentials, were more concerned about BA implementation costs and experienced the greater organization resistance to BA adoption than the others did. Therefore, they were less likely to adopt BA.Originality/valueIn the era of knowledge-based economy, the firm's ability to derive actionable insights from big data can be a game changer. Such ability can be developed and nurtured by utilizing BA which is designed to help business executives and policymakers make well-thought and informed decisions. This paper is one of the first attempts to develop practical guidelines for the successful implementation of BA based on the exploratory study of BA practices among the Korean firms.","PeriodicalId":44116,"journal":{"name":"American Journal of Business","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2021-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87769537","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Does bureaucracy affect the outcome of logistics performance? Empirical evidence from South Asia 科层制是否影响物流绩效的结果?来自南亚的经验证据
IF 0.8
American Journal of Business Pub Date : 2020-12-21 DOI: 10.1108/ajb-08-2020-0134
M. Kumari, Nalin Bharti
{"title":"Does bureaucracy affect the outcome of logistics performance? Empirical evidence from South Asia","authors":"M. Kumari, Nalin Bharti","doi":"10.1108/ajb-08-2020-0134","DOIUrl":"https://doi.org/10.1108/ajb-08-2020-0134","url":null,"abstract":"PurposeThe purpose of this paper is to develop and test theory-driven hypothesis on trade costs’ effect of logistics performance (LP) and bureaucratic efficiency, primarily from SAARC (South Asian Association for Regional Cooperation) perspective.Design/methodology/approachThe paper develops hypothesis based on the review of the literature and theory linking LP, trade costs and institutions. The authors test the hypothesis using secondary data sources: World Bank-UNESCAP trade costs database, World Bank Logistics Performance Index (LPI) and Political Risk Service's Political Risk Rating. Fixed-effect approach is used to test the hypothesis.FindingsThe influential role of bureaucratic quality on relationship between LPI and South Asian trade costs (inter-SAARC and intra-SAARC) is evident. The results also point out that bureaucratic quality also conditions the effect of different dimensions of LPI on South Asian trade costs. Further, it is found that bureaucratic inefficiency mitigates the effects of LPI on South Asia's trade costs with its proximate trading partners APEC (Asia–Pacific Economic Cooperation) and ASEAN (Association of Southeast Asia Nations).Research limitations/implicationsThe analysis is conducted using short span of data. With the availability of long span of data, the understanding of the relationship studies in this paper will improve.Practical implicationsThe results suggests policymakers to improve bureaucratic efficiency for utilizing the full potential effect of LPI in deceasing trade costs. The study inspires businesses to act and advocate in favor of reforms in governance system.Originality/valueThis paper is among the first, which investigates the possibility that the relationship between LPI and trade costs depends on the bureaucratic efficiency. It provides a more detailed description of the LPI-trade costs relationship.","PeriodicalId":44116,"journal":{"name":"American Journal of Business","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88345162","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Workplace bullying, human resource management practices, and turnover intention: the mediating effect of work engagement: evidence of Nigeria 职场欺凌、人力资源管理实践与离职意向:工作投入的中介效应:来自尼日利亚的证据
IF 0.8
American Journal of Business Pub Date : 2020-12-21 DOI: 10.1108/ajb-08-2020-0135
P. D. Gadi, D. Kee
{"title":"Workplace bullying, human resource management practices, and turnover intention: the mediating effect of work engagement: evidence of Nigeria","authors":"P. D. Gadi, D. Kee","doi":"10.1108/ajb-08-2020-0135","DOIUrl":"https://doi.org/10.1108/ajb-08-2020-0135","url":null,"abstract":"PurposeDespite the concentrated study on turnover intention (TI), slightly is known on the subject in what manner work engagement intervenes the link connecting workplace bullying (WPB) and TI is varied across sectors, and how WPB and TI implications are viewed among academicians of public universities in Nigeria. The aim of this article is to explore in what way the association between WPB and TI is mediated by work engagement (WE) in public universities in Nigeria.Design/methodology/approachThe paper applied judgmental sampling to gather 400 data from academic staff that must have worked for a minimum of six months in the current university. The present study used SmartPLS software 3.2.9 for the estimation of the hypothesis.FindingsThe result confirmed that work engagement intervenes the outcome of WPB and HRM on TI.Research limitations/implicationsThe current study presents validation for the mediating impact of work engagement on the relationships connecting WPB and HRM on TI in Nigeria universities. Outcomes from findings encompassing all employees in the universities and other service sectors would offer further significant and practical implications for administrators.Originality/valueThe research furthers our knowledge of the intervening effect of work engagement in the link among WPB and TI across academicians in public universities in Nigeria. To reduce turnover intention among academic staff, administrators must have a good insight into how WE mediates the correlation linking WPB and TI.","PeriodicalId":44116,"journal":{"name":"American Journal of Business","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87842701","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
The influence of personality and social traits on the importance of brand design of luxury brands and brand loyalty 个性和社会特质对奢侈品牌品牌设计重要性和品牌忠诚度的影响
IF 0.8
American Journal of Business Pub Date : 2020-12-10 DOI: 10.1108/ajb-03-2020-0033
Amirreza Konjkav Monfared, A. Mansouri, Negar Jalilian
{"title":"The influence of personality and social traits on the importance of brand design of luxury brands and brand loyalty","authors":"Amirreza Konjkav Monfared, A. Mansouri, Negar Jalilian","doi":"10.1108/ajb-03-2020-0033","DOIUrl":"https://doi.org/10.1108/ajb-03-2020-0033","url":null,"abstract":"PurposeBuyers of luxury clothing products usually place great importance on design because they can satisfy their personal needs. However, the underlying motivation for buying luxury products has not been fully understood. Therefore, identifying the factors influencing the choice of luxury products and brand loyalty can provide useful information to a better understanding of the customers' needs of these brands. In fact, in this article, we are trying to determine how personality traits (including the need for uniqueness and self-monitoring) and social traits (including self-expression and self-presentation) influence the importance of design and brand loyalty.Design/methodology/approachA questionnaire was used to collect data. The questionnaire was answered by 386 buyers of luxury clothing brands in Iran. Structural equation modeling was also used for data analysis. Data were analyzed by SPSS 19.0 and AMOS 24.0 software.FindingsThe results of this study show that people who need to be unique pay more attention to the specific designs by expressing their self-expression in their surrounding community, while self-monitors seek acceptance in the community by using common designs. Finally, the results show that the importance of design reduces customer loyalty to the brand.Originality/valueTo the best of the authors' knowledge, this study is the first one to investigate the effect of personality and social traits on the importance of luxury clothing design and brand loyalty using statistical data analysis tools in Iran.","PeriodicalId":44116,"journal":{"name":"American Journal of Business","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2020-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81063066","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Have changes in audit standards altered client perceptions of auditors? 审计准则的变化是否改变了客户对审计师的看法?
IF 0.8
American Journal of Business Pub Date : 2020-11-02 DOI: 10.1108/ajb-01-2020-0008
Marcus M. Doxey, R. Ewing
{"title":"Have changes in audit standards altered client perceptions of auditors?","authors":"Marcus M. Doxey, R. Ewing","doi":"10.1108/ajb-01-2020-0008","DOIUrl":"https://doi.org/10.1108/ajb-01-2020-0008","url":null,"abstract":"PurposeChanges in external auditing over four decades motivates a historical investigation of how client employees' perceptions of auditors have changed across this period.Design/methodology/approachThis paper uses a longitudinal quasi-experiment to compare current client employees' perceptions of the auditor with results from 1972.FindingsChanges in client employees' perceptions of the audit, its usefulness and of auditor-client conflict suggest increases in auditor independence. However, this paper also finds that despite decades of efforts to strengthen auditor independence and skepticism, the primary analogy client employees apply to the external auditor remains “consultant”.Practical implicationsThe findings contribute to the discussion of whether regulatory and standard changes in the audit environment have changed aspects of client employees' perceptions of auditors.Originality/valueThe paper contributes by presenting a unique approach to partially replicating a historic study using a quasi-experimental research design.","PeriodicalId":44116,"journal":{"name":"American Journal of Business","volume":null,"pages":null},"PeriodicalIF":0.8,"publicationDate":"2020-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85442698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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