Another Look at the Impact of Personal and Organizational Values Congruency

This study re-examined the impact of personal and organizational values congruency on positive work outcomes and investigated the extent to which this relationship is affected by demographic variables. Data collection paralleled an earlier study (Posner and Schmidt, Journal of Business Ethics 12, 1993, 341) and validated those findings, lending additional credibility to the continuing importance of this phenomenon. Both personal values congruence and organizational values clarity were significantly related to commitment, satisfaction, motivation, anxiety, work stress, and ethics using a cross-sectional sample of 711 managers from across the United States. Gender, educational level, and functional area did not impact these relationships, although years of experience (expressed by age, managerial experience, and hierarchical level) did make a difference.     

Audit firm merger and the strategic response by large audit firms

We examine the impact of a change in the audit industry structure in China as a result of two recent mergers involving large non-Big 4 audit firms. The ‘New Big’ audit firms, Ruihua and BDO Lixin, became the third and fourth largest audit firms in China following audit firm mergers, outranking both EY and KPMG in terms of total audit revenues in 2013. We find a significant audit fee and audit quality increase for the New Big audit firms relative to the Big 4 audit firms following the mergers. While this finding could be interpreted as an increase in quality as a result of audit firm consolidation, we find that this net effect is due to a decrease in audit fees and audit quality for the Big 4 following the mergers, rather than an increase in audit fees and audit quality by the New Big audit firms. We discuss the implications of our findings for various regulators.     

Coping with a natural disaster: Losses, emotions, and impulsive and compulsive buying

Using data collected from 427 US Gulf Coast residents who were impacted by Hurricane Katrina, a structural model based on life event theory is proposed and empirically tested. Results show that perceived lack of control and loss of possessions contribute directly to stress, and event-induced stress impacts depression. Depressive states, in turn, lead to impulsive and compulsive buying behaviors. Multi-group analysis reveals that income moderates the relationship between depression and compulsive buying, but age, gender, and insurance coverage do not. The depression–impulsive buying relationship is not moderated by any of these factors. Disaster victims engage in distinct purchasing behaviors to manage emotional states, recoup losses, and restore their sense of self. In the aftermath of a traumatic event, impulsive buying appears to be a rational and beneficial behavior; compulsive buying does not. The results heed valuable ethical and social responsibility implications to marketers and public policy makers.

Non-Segmented Equilibria Under Differential Taxation: Evidence from the Canadian Government Bond Market

This paper investigates tax effects in the Canadian government bond market during the period 1964–1986. Unlike previous studies, we apply both statistical and nonstatistical tests to analyze clientele effects and market equilibria. The results divide the sample into two distinct periods of time, with the end of 1976 marking the division. We find that taxeffects are almost non-existent in the Canadian government bond market before the end of 1976, but are predominant in the post-1976 period. Non-segmented market equilibria cannot be rejected before 1977, but are strongly rejected after 1976. In fact, segmented equilibria with clientele effects in both quantities and prices characterize the entire five year period from 1982 to 1986. These findings are consistent with tax reforms, government deficit financing and interest rate fluctuations in Canada during our sample period.     

Representing identities through tourism: encounters of ethnic minorities in Dali,Yunnan Province,People's Republic of China

In the current era of globalisation ȧand regional economic integration, localised concerns with cultural identity, historical memory and collective belonging are assuming a new significance. Rather than signalling the end of localised identities, however, the current period has infused processes of identity formation with elements of political economy. One central component of political economy through which these processes are being expressed is tourism. In this context, as the social sciences have begun to take tourism seriously when addressing broader issues of culture and society, this paper elaborates on new arenas through which processes of identity formation are being articulated. Drawing on a current research project focused on cultural tourism in Dali, Yunnan Province, China, the discussion emphasises the extent to which cultural identities are appropriated, constructed and traded through and around material objects of touristic exchange. Copyright © 2003 John Wiley & Sons, Ltd.     

The impact of workplace ostracism in service organizations

This study examines the effects of personal and situational determinants on work engagement and service performance. Drawing on Conservation of Resources (COR) Theory, we hypothesize that workplace ostracism will reduce work engagement and service performance and that highly neurotic individuals are more susceptible to ostracism. To test the model, we collect longitudinal data from 304 supervisor–subordinate dyads in 19 Chinese hotels. As predicated, we find that: (1) workplace ostracism is negatively related to service performance; (2) workplace ostracism negatively impacts employee service performance via work engagement; and (3) neuroticism strengthens workplace ostracism's direct effect on work engagement and indirect effect on service performance. The implications of these findings, the strengths and limitations of the study, and directions for future research are discussed.     

DEVELOPMENT DEBATE AND PRACTICE: A situational appraisal of demographic data utilisation in planning in the Eastern Cape province

The relationship between population and development is frequently highlighted in international debates as signifying that changes in population size, age and gender structures, settlement patterns and other population characteristics have implications for public policy planning and for developing evaluation indicators. This study explores the accessibility, quality, userfriendliness and other aspects of demographic data from a planning perspective. Planners from South Africa's Eastern Cape provincial Departments of Education and Health were interviewed and the policy documents were studied to determine how they incorporate population variables. The findings indicate dissatisfaction among planners with the quality of available demographic data at sub-national levels, particularly for the smaller geographic units - regions, districts and villages. Inadequate coordination of data compilation and evaluation is another common perception. There is consensus on the potential contribution of demographic data to improved planning, and recommendations for improving demographic data accessibility and use were made.     

Trust and affect: how do they impact risk information seeking in a health context?

This study examines college students’ intention to seek information about the H1N1 flu vaccine. We specifically focused on the relationship between trust and affect and whether they work together to influence risk information seeking. Results indicated that positive affect moderated the relationship between trust and information seeking, but negative affect did not. While both positive affect and negative affect influenced risk information seeking, when combined with trust, only positive affect remained as a significant predictor. These results suggest that by understanding the role that trust and affect play, medical professionals and disease control agencies can tailor their communication efforts to increase an individual’s intention to seek information about preventive measures. Specifically, maintaining the public’s trust and positive feelings toward these entities is key to successful communication about prevention measures such as vaccination.     

Information sufficiency and attribution of responsibility: predicting support for climate change policy and pro-environmental behavior

This study extends the central part of the risk information seeking and processing model to examine how message elaboration influences individuals’ support for climate change mitigation policy and their intention to engage in pro-environmental behavior. Data were collected through online experimental surveys at two large universities in the Northeastern United States. Results indicate that perceived issue salience triggered negative affect and information insufficiency, both of which prompted systematic processing, which subsequently led to greater policy support and stronger intention to adopt more pro-environmental behaviors. From an applied perspective, this study suggests important pathways to encourage greater message elaboration, which may lead to increased public support for mitigation policies and adoption of pro-environmental behavior.