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Practitioners and regulators are concerned that when auditors perceive management's attitude or character as indicative of low fraud risk, they are not sufficiently sensitive to high levels of incentive or opportunity risks in their overall fraud‐risk assessments. In this study, we examine whether a fraud‐triangle decomposition of fraud‐risk assessments (that is, separately assessing attitude, opportunity, and incentive risks prior to assessing overall fraud risk) increases auditors' sensitivity to opportunity and incentive cues when perceptions of management's attitude suggest low fraud risk. In an experiment with 52 practicing audit managers, we find that auditors who decompose fraud‐risk assessments are more sensitive to opportunity and incentive cues when making their overall assessments than auditors who simply make an overall fraud‐risk assessment. However, this increased sensitivity to opportunity and incentive cues appears to happen only when those cues suggest low fraud risk. When opportunity and incentive cues suggest high fraud risk, auditors are equally sensitive to those cues whether they use a decomposition or a holistic approach. We discuss and examine potential explanations for this finding. 相似文献
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以415名达斡尔族和汉族高中生为研究对象,对达斡尔族和汉族高中生自我同一性与归因方式的关系以及不同民族属性自我同一性的发展特点进行了考察比较。结果表明,两个民族学生皆表现出:成熟型同一性学生倾向内向归因;不成熟型同一性学生倾向外向归因;两个民族学生在自我同一性进程中具有不同的发展特点。 相似文献
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权利归属是国防专利制度的核心问题,发明人的核心利益是智力成果收益问题。当前,国防领域职务发明权利归属不清,违背了智力财产私权性的法律原则,造成的结果是发明人失去了产权,国家损失了国防专利制度可能带来的收益,解决问题的关键是跳出"非此即彼"的权利归属思维定势,将国防专利权分为所有权、使用权、收益权和处置权,并在此基础上进行权利分割。国家拥有所有权,发明人拥有使用权和处置权,国家、单位和发明人共同拥有收益权,这既体现了法律的公平正义,又符合经济规律,做到了权、责、利相统一。 相似文献
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While the majority of studies so far have examined the effectiveness and benefits of electronic settlement applications, this
study explores factors that affect the adoption and use of online mediation services. To this end, structural equation modeling
analysis was applied to data obtained from users and mediators involved in an online mediated dispute. Subject perceptions
regarding an overall mediation system including information technology and a human mediator were assessed. The findings suggest
that while perceived usefulness of the information system explains the variance in attitude towards online mediation, the
perceived usefulness of the mediator does not shape this attitude. Thus, mediators are being conceptualized as external to
the service and their characteristics do not affect attitudes towards online mediation services, nor the intention to adopt
it. This phenomenon is explained using biases in attribution. 相似文献
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Value co-creation has emerged as a critical challenge for fashion brands in the age of social media. Despite its importance, scholars have not adequately explored the role of social media marketing (SMM) in enhancing value co-creation (VCC) intentions among fashion brand consumers in mainland China. SMM encompasses five hierarchical elements: entertainment, customization, interaction, electronic word-of-mouth (EWOM), and trendiness. This study developed a theoretical framework based on attribution theory and employed the partial least squares–structural equation modeling (PLS-SEM) method to analyze the value co-creation process. The results indicate that SMM positively impacts brand loyalty (BL), brand trust (BT), and VCC. Furthermore, BT positively affects BL and VCC, while also serving as a positive mediator between SMM and BL and VCC. Finally, BL positively enhances the VCC intentions of fashion brand consumers. Our study's unique insights, derived from the attribution theory's advantage point, enrich the marketing literature. These findings also offer practical guidelines and tips for marketing managers seeking to optimize their SMM mix for VCC. 相似文献
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No-replies are common in everyday life, especially when individuals interact in online platforms. When consumers participate in the marketplace and interact with sellers or other consumers, they may encounter various kinds of outcomes. Sometimes offerings may succeed, while other times they are explicitly declined. But it is also possible that offerings and requests are unreplied where no explicit acceptance or rejection response is given. This paper examines the hypothesis that no-replies lead consumers to stronger behavioral intentions than negative replies, through different casual attributions. Consumers make attributions to infer causal explanations, based on the type of reply they get from others consumers. Across our studies, we evidence the effect of no-reply on several contexts and reveal the mediating role of attributions on the influence of no-replies on behavioral intentions. The results also suggest that no-replies lead people to higher attribution of self-responsibility to the outcome than negative reply, however, company’s apologies for consumer’s no-reply overturn the effect. Finally, considering that individuals do not require much effort for a no-reply and effort is a proxy for interest, it generates worse attributions. 相似文献
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基于IMOI模型,引入具备动态特征的“过往绩效”概念,利用长三角地区101个项目导向型研发团队问卷数据,依据社会信息处理理论和归因理论探讨过往绩效对团队创新行为的影响效果与内在机制。结果发现,过往绩效与团队创新行为显著正相关,关系冲突在过往绩效影响创新行为路径中起部分中介作用,并且关系冲突的中介机制在中国“人情”文化背景下能得到更好的解释;进一步,团队内部的恶意归因倾向在这一过程中发挥着调节作用。研究结果有助于从新视角探索技术型团队创新行为诱发机制,对双创背景下技术型企业创新管理实践具有一定参考意义。 相似文献
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While anger is the dominant affective reaction following service failure, little research focused on its potentially damaging effects. Our study examines the impact of anger and related negative affective states on evaluations and behavior following firm-attributed service failure. Gender's moderating role in shaping these consequences is also studied. Scenarios involving failures in a bank and a retail store are used. Overall, angry customers are less satisfied, give lower service evaluations, have higher perceptions of injustice, and give weaker ratings of corporate image. Angry customers also less likely spread positive word of mouth and more likely complain, exhibit negative repurchase intentions, and engage in third-party action. Related negative states differentially impact cognitive evaluations and post-purchase behavior with anger (rage) being the most important predictor in a bank (retail) setting. As the intensity of the negative affective state increases, customers more likely engage in effortful consequences. Gender of the customer and the service employee play minimal roles influencing evaluative and behavioral outcomes. 相似文献
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崔虹 《上海市经济管理干部学院学报》2021,19(1):39-49
在传统物理经济中,囿于信息技术水平的限制,跨国企业生产经营活动以固定性、有形性、不易移动为特征,趋向于生产供应方向,且销售、市场等需求因素只是消极地提供单一消费市场,对于企业价值创造与营业利润的实现影响甚微.对此,贯彻以“以供应为基础”理论的功能独立实体法尚且能在居民国、来源国间合理划分常设机构的可归属利润.然而,经济... 相似文献