If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates

Effective consultation is critical for improving the audit of estimates. In an experiment where audit managers acted as consultants to other auditors, we examine conditions in which consultants either recommend estimates that differ substantially from advice‐seekers’ assessments (contrariness) or recommend narrower reasonable ranges of estimates (precision). Psychology theory argues that both of these attributes can improve estimates. We examine whether these attributes depend on consultants' status motives, that is, the desire to gain respect from or power over others. We find that active status motives lead consultants with higher specialized knowledge to provide recommendations that are less contrary, but more precise. However, consultants increase precision by tightening range bounds in a manner that is not counter to management's preference and thus unlikely to prompt the audit team to challenge the estimate. We also find that higher consultant decision authority constrains precision. Our findings suggest limits to consultation's potential effectiveness in improving estimates. For instance, our findings suggest that firms and standard setters direct consultants to focus scrutiny on the range bound that is most likely to constrain management opportunism.     

我国公司交叉上市行为研究

公司基于诸如融资需求、提高公司治理和管理水平、提升公司国际知名度和品牌价值等多种因素的考虑,纷纷进入国际或国内资本市场。而各大主要证券交易所出于自身利益的考虑,不断吸引优质潜在上市公司到海外上市,从而推动国内公司交叉上市。深入分析国内公司交叉上市的动因及现状,对我国潜在的交叉上市公司吸取历史经验和教训、进而提升这些企业的价值具有非常重要的现实意义。     

City Break Motivation

Abstract

This paper investigates why people take city break trips. The main objective of the study was to reveal the underlying push and pull motivational factors associated with taking a city break holiday to Dublin. In-depth interviews with 40 city break visitors uncovered six push factors and eight pull factors. The main push motives involved were ‘escape,’ ‘socialising,’ and ‘self esteem (gift giving).’ City breaks were generally viewed as active or ‘doing’ holidays, with the ‘relaxation’ motive hardly featuring at all as a reason to visit. Pull factors were found to be particularly important in terms of the travel decision. Factors such as ease of access and the availability of cheap flights were not only influential in determining the destination, but also acted, in some cases, as the main stimuli to take the trip.     

Linking Travel Motivation,Tourist Self-Image and Destination Brand Personality

Abstract

Despite a growing body of work on destination branding, there has been little investigation of whether or not tourists attribute brand personality characteristics to tourism destinations and whether or not an emotional connection exists based on tourists' perceived self-image and the ‘brand personality’ of destinations. The aim of this study is to explore the links among four key constructs proposed for the destination branding and choice processtourist needs, destination brand personality, self-congruity, and intentions to visit and satisfaction with a visit. The results indicate that where tourists can make an association between a destination and a destination brand personality, and where this association is consistent with their desired holiday experience, a high level of congruity will exist between the tourists' self-image and their perceptions of the destination. In turn this self-congruity was related to satisfaction with a visit to the destination but not to intention to travel to the destination.     

Motivations of educational tourists in non-English-speaking countries: the role of languages

ABSTRACT

Learning a language or improving one’s foreign language skills may be a key motivator for students to decide to participate in an exchange program as well as choose the destination for their studies. Nevertheless, studies on educational tourism are limited, and there is no research on the motivations of students visiting non-English-speaking countries. To fill this gap, this paper aims to examine the motivations of university students in non-English-speaking destinations by using the push-and-pull framework. Primary data were collected through an online survey from 190 and 205 students who participated in mobility programs in a Spanish university and in a German university respectively. Empirical findings reveal that languages are a key motivating factor for either growing personally through cultural enrichment, or growing professionally. Furthermore, these data allow generic recommendations so that the destinations can attract a larger number of international students.     

What motivates volunteers to help at business events? Reciprocal altruism and reflexivity

Volunteering literature is yet to examine the motivations for helping at business events. This paper contributes to closing this research gap by on-the-ground investigation of volunteer motivations at business events. Drawing upon 22 volunteers from different business events in China, the results identify a variety of functional motives related to self-development. The analysis gives emphasis to the subjectivity and reflexivity with which individuals give meaning to their motivations and suggests that reciprocal altruism and reflexivity are evident among volunteers. This paper provides insights into the salience of business event volunteering and suggests implications for event organisers dealing with volunteers.     

Relationship between types of food choice motives and well‐being among young and middle‐aged Chinese adults

Food choice plays a vital role in people’s lives and well‐being, and this topic has received more research attention in recent years. The aims of the present research were to identify subgroups of participants who shared similar profiles of multiple motives for food choices, and examine differences across motive types on the well‐being of young and middle‐aged Chinese adults. Participants were 627 Chinese adults aged 18–58 years who completed questionnaire measures. The results of Latent Profile Analysis showed that based on the configurations among different motives for food choice, there were five profiles of food choice motives, corresponding to five types of Chinese adult consumers: unconcerned, mood oriented, weight control oriented, food enthusiast and health oriented. The food enthusiast consumers were more likely to include young adults with high‐income level and educational level, while the unconcerned consumers had a larger share of middle‐aged adults with low income. Results of ANOVA suggested that the types of food choice motives significantly predicted individuals’ well‐being. Specifically, the food enthusiast group had the highest level of well‐being, while the unconcerned group had the lowest level of well‐being. The other three groups had moderate levels of well‐being. The current study is the first to explore the potential influence of food choice motives on well‐being using a person‐centred approach, and the results have practical implications for public health authorities in developing effective interventions, for food companies in tailoring marketing campaigns and for individuals in optimizing food choices.     

Mitigating customers’ negative responses to physical presence reduction

Building on the social exchange theory and presumption of a firm's multi-channel strategy as a customer relationship management initiative, three experimental studies show that: (1) reducing physical presence negatively affects customers’ perceived relationship investment and trust and increases their switching intention; (2) to mitigate these negative effects, firms should engage in strategic decisions that benefit customers and are perceived as highly strategic. This research offers new insights suggesting that customers’ appraisals of firms’ strategic decisions influence their switching intention through the sequential operations of perceived relationship investment and trust. These findings are consistent for both services and retail contexts, highlighting the importance of firms engaging in strategies that are deemed to be unfavorable in the eyes of their customers to be perceived as highly committed to maintaining relationships with their customers.     

Do politicians reward core supporters? Evidence from a discretionary grant program

We investigate whether politicians award intergovernmental grants to core supporters. Our new dataset contains information on discretionary project grants from a German state government to municipalities over the period 2008–2011. The results show that discretionary grants were awarded to municipalities with many core supporters of the incumbent state government. Discretionary grants per capita increased by about 1.4 percent when the vote share of the incumbent party in the state election increased by one percentage point. The fiscal capacity of a municipality does, by contrast, not predict the level of discretionary grants. We propose to trim discretionary project grants to the benefit of formula-based grants.