Paradoxical effects of tourism ethnocentrism on domestic tourism: The moderating effect of pandemic anxiety travel

This research findings to study the impact of socio-psychological, economic, and political antecedents on tourism and to study the relationship among tourism ethnocentrism (TE), civilized tourism behavioral intention, willingness to visit, and electronic-word of mouth. Also, it examines the moderating role of pandemic anxiety variables. The results show that American socio-psychological and political antecedents are factors that directly affect TE and have a significant effect on travelers who are insecure about traveling due to the pandemic. Travelers affected by socio-psychological and political antecedents were found to have higher TE and higher travel anxiety due to the pandemic. Therefore, this study suggests the need to strengthen people's patriotism and pride in their country to activate domestic tourism, which should be used as a tourism marketing material to promote domestic travel post-pandemic.     

Discussion of “The Consequences of Audit‐Related Earnings Revisions”

We organize our discussion of Haislip, Myers, Scholz, and Seidel (2017) (hereafter HMSS) around three areas: managing auditor business risk, a lack of auditor competence as an alternative story to auditors acting independently for their results, and drawing inferences from archival vis‐à‐vis experimental studies. We conclude our discussion by arguing that the investigation by HMSS sets the stage for future research concerning why earnings revisions occur and why auditors and CFOs appear to bear adverse consequences when they do occur.     

Investigating the Effects of Gender on Consumers’ Moral Philosophies and Ethical Intentions

Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern university in the United States, this study determined the extent to which gender (defined as sex differences) is related to consumers’ moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more inclined than men to utilize both consequence-based and rule-based moral philosophies in questionable consumption situations. In addition, women placed more importance on an overall moral philosophy than did men, and women had higher intentions to behave ethically. The marketing and practical implications of these findings are discussed, and the limitations of the research are presented along with several suggestions for future inquiry, which could advance current understanding of consumer ethics.     

Positive Job Response and Ethical Job Performance

Although many studies have linked job attitudes and intentions to aspects of in-role and extra-role job performance, there has been relatively little attention given to such job responses in the context of employees’ ethical/unethical behavior. The purpose of this study was to investigate a possible relationship between positive job response (conceptualized as job satisfaction and intention to stay) and behavioral ethics. Ninety-two matched manager-employee pairs from a regional branch of a large financial services and banking firm completed survey instruments, with each employee providing information about his or her job attitudes and intentions and each manager assessing the ethical/unethical performance of his/her employees. Respondents also provided additional information required for our analyses. The results indicated that positive job response among subordinates was associated with higher supervisory ratings of the subordinates’ ethical job performance. The managerial implications of the findings for managing ethical behavior are explored.     

Role Conflict,Mindfulness, and Organizational Ethics in an Education-Based Healthcare Institution

Role conflict occurs when a job possesses inconsistent expectations incongruent with individual beliefs, a situation that precipitates considerable frustration and other negative work outcomes. Increasing interest in processes that reduce role conflict is, therefore, witnessed. With the help of information collected from a large sample of individuals employed at an education-based healthcare institution, this study identified several factors that might decrease role conflict, namely mindfulness and organizational ethics. In particular, the results indicated that mindfulness was associated with decreased role conflict, and that perceived ethical values and a shared ethics code were associated with decreased role conflict and increased mindfulness. Despite the study’s limitations, these findings imply that companies might better manage role conflict through the development of mindfulness and organizational ethics.     

What moves housing markets: A variance decomposition of the rent–price ratio

We apply the dynamic Gordon growth model to the housing market in 23 US metropolitan areas, the four Census regions, and the nation from 1975 to 2007. The model allows the rent–price ratio at each date to be split into the expected present discounted values of rent growth, real interest rates, and a housing premium over real rates. We show that housing premia are variable and forecastable and account for a significant fraction of rent–price ratio volatility at the national and local levels, and that covariances among the three components damp fluctuations in rent–price ratios. Thus, explanations of house-price dynamics that focus only on interest rate movements and ignore these covariances can be misleading. These results are similar to those found for stocks and bonds.     

Heritage Tourism in Singapore Chinatown: A Perceived Value Approach to Authenticity and Satisfaction

This study examines object-based and existential authenticity using a multidimensional approach to perceived value. The effects of value perceptions on satisfaction are also examined. Data was collected from tourists at the Singapore Chinatown heritage precinct. The findings revealed that object-based authenticity, existential authenticity, and perceived monetary value positively influenced overall perceived value and subsequently, satisfaction. This paper provides researchers with a theoretical framework of authenticity and perceived value for future empirical studies in the heritage tourism context. It also provides insight into how destination marketers and policy makers can develop effective and sustainable strategies for heritage destinations.     

美国供应链信息披露新法规涉及冲突矿产

金融危机爆发以后,美国国会通过了多德·弗兰克金融改革法案以改革金融体系。除了针对金融机构,该法案也包含了一个对更多行业将会产生巨大影响的条款,内容涉及冲突性地区金属矿产的获取。从2013年开始,许多在美国上市的公司必须对美国证券委员会提交关于企业供应链来源的报告,这一新的信息披露要求,对企业提出了一个复杂的责任问题。     

Cynicism as a Fundamental Dimension of Moral Decision-Making: A Scale Development

Altruism and cynicism are two fundamental algorithms of moral decision-making. This derives from the evolution of cooperative behavior and reciprocal altruism and the need to avoid being taken advantage of. Rushton (1986) developed a self-report scale to measure altruism, however no scale to measure cynicism has been developed for use in ethics research. Following a discussion of reciprocal altruism and cynicism, this article presents an 11-item self-report scale to measure cynicism, developed and validated using a sample of 271 customer-service and sales personnel.     

When consumers struggle: Action crisis and its effects on problematic goal pursuit

When pursuing goals, consumers often face setbacks that force them to reevaluate their goals. Yet, current goal theory offers limited explanations for how people respond to recurring challenges and disengage from their goals. Through five experiments investigating three primary theoretical aims, this research extends the field's understanding of action crisis, a possible goal pursuit stage marked by internal conflict over whether or not to continue, and investigates it in consumption contexts such as patient–physician relationships, weight loss diets, and environmentally friendly purchasing. Experiments 1A–1C show that consumer action crisis encourages more disengagement‐related and less continuation‐supportive cost–benefit thinking than nonproblematic action phase. Experiment 2 replicates this cognitive shift, and connects action crisis to diminished goal‐related evaluations and weakened commitment. Experiment 3 further clarifies action crisis’ influence on consumer goal pursuit by revealing decreased cognitive and behavioral engagement that does not involve a shift in construal level when compared to action phase consumers. Extending understanding of action crisis as a possible mindset and action phase, these five experiments advance goal disengagement theory by connecting changes in cognition, motivation, and behavior to action crisis.