Psychological bonds and their impact on behavioral loyalty in auditor-client relationships

Purpose – The purpose of this paper is to examine the effect of the psychological bond on behavioral loyalty (word-of-mouth, continuance and non-audit services) to audit firms providing services to companies listed on the Polish Stock Exchange. Design/methodology/approach – A model is proposed and tested using structural equation modeling with LISREL. Data were collected from top executives of companies listed on the Warsaw Stock Exchange. Findings – The psychological bond has a positive effect on word-of-mouth, continuance and non-audit services. Research limitations/implications – The current research is limited to the investigation of the psychological bond as an antecedent of behavioral loyalty in Poland. Future research should identify and assess other antecedents and replicate these across different countries. A longitudinal survey across different points in time might reveal more useful information about auditor-client relationships. Practical implications – Auditors need to consider ways in which they can develop the psychological bond with their clients. This bond is the basis for the client believing the audit firm is superior to others, which has been found to lead to behavioral loyalty in this study. In particular, management of the auditor brand and reputation, personal experience of the audit firm and alumni relations are discussed as ways of enhancing the psychological bond among client executives. Originality/value – This study is the first to examine the impact of the psychological bond on behavioral loyalty in auditor-client relationships.

Welfare Effort and Poverty from the Monetary and Capabilities Approach: A Cross-Country Analysis in Latin American and the Caribbean (1990-2010)

There is abundant empirical evidence on the negative relationship between welfare effort and poverty. However, poverty indicators traditionally used have been representative of the monetary approach, excluding its multidimensional reality from the analysis. Using three regression techniques for the period 1990-2010 and controlling for demographic and cyclical factors, this paper examines the relationship between social spending per capita —as the indicator of welfare effort— and poverty in up to 21 countries of the region. The proportion of the population with an income below its national basic basket of goods and services (PM1) and the proportion of population with an income below 50% of the median income per capita (PM2) were the two poverty indicators considered from the monetarist approach to measure poverty. From the capability approach the proportion of the population with food inadequacy (PC1) and the proportion of the population without access to improved water sources or sanitation facilities (PC2) were used. The fi ndings confi rm that social spending is actually useful to explain changes in poverty (PM1, PC1 and PC2), as there is a high negative and signifi cant correlation between the variables before and after controlling for demographic and cyclical factors. In two regression techniques, social spending per capita did not show a negative relationship with the PM2. Countries with greater welfare effort for the period 1990-2010 were not necessarily those with the lowest level of poverty. Ultimately social spending per capita was more useful to explain changes in poverty from the capability approach.

Organizational and financial transparency in the website of the foundations: an empirical study for Spain

Transparency in nonprofit sector and foundations, as an element to enhance the confidence of stakeholders in the organization, is a fact shown by several studies in recent decades. Transparency can be considered in various fields and through different channels. In our study we focused on the analysis of the organizational and economic transparency of foundations, shown through the voluntary information on their Website. We review the theoretical previous studies published to put to the foundations within the framework of the social economy. This theoretical framework has focused on accountability that make foundations in relation to its social function and its management, especially since the most recent focus of information transparency across the Website.In this theoretical framework was made an index to quantify the voluntary information which is shown on its website. This index has been developed ad hoc for this study and applied to a group of large corporate foundations.With the application of these data are obtained two kind of results, to a descriptive level and to a inferential level.We analyzed the statistical correlation between economic transparency and organizational transparency offered in the Website through quantified variables by a multiple linear regression. This empirical analysis allows us to draw conclusions about the level of transparency offered by these organizations in relation to their organizational and financial information, as well as explain the relation between them.

The Impact of Disrespect on Prisoners’ Aggression: Outcomes of Experimentally Inducing Violence Supportive Cognitions

Self-report research suggests that much violence is triggered by perceived insults and disrespect. This may be particularly true in the context of a prison or another environment of acute deprivation, whereby individuals have little other recourse to means of reputation enhancement. This paper presents the findings of two studies conducted with prisoner volunteers inside a Category C (minimum security) prison in England. In the first study, the authors randomly assigned a sample of 89 prisoners to one of two conditions: the experimental group were asked to discuss times they have been disrespected by authority figures inside and outside the prison; the control group were asked more neutral questions. Both groups then completed several measures of cognitive beliefs, distortions, and hostile attribution biases. None of the measures differed across the two groups except the measure of excuse and justification acceptance. Controlling for other factors, the experimental group endorsed these rationalisations at a significantly higher rate than the control group. This finding suggests that raising the salience of disrespect - reminding prisoners of times they have been made to feel unworthy of consideration - may raise the risk that prisoners will engage in violence by providing prisoners with justifications or excuses for actions they might not otherwise endorse. These findings received some additional validation in the second study, a qualitative analysis of offender accounts of violence and aggression within the prison. Implications for reducing violence within prisons are discussed.

Understanding online customer repurchasing intention and the mediating role of trust - an empirical investigation in two developed countries

Although e-commerce adoption and customers initial purchasing behavior have been well studied in the literature, repeat purchase intention and its antecedents remain understudied. This study proposes a model to understand the extent to which trust mediates the effects of vendor-specific factors on customers intention to repurchase from an online vendor. The model was tested and validated in two different country settings. We found that trust fully mediates the relationships between perceived reputation, perceived capability of order fulfillment, and repurchasing intention, and partially mediates the relationship between perceived website quality and repurchasing intention in both countries. Moreover, multi-group analysis reveals no significant between-country differences of the model with regards to the antecedents and outcomes of trust, except the effect of reputation on trust. Academic and practical implications and future research are discussed. © 2009 Operational Research Society Ltd.

Repurchase intention in B2C e-commerce—A relationship quality perspective

Information systems professionals must pay attention to online customer retention. Drawing on the relationship marketing literature, we formulated and tested a model to explain B2C user repurchase intention from the perspective of relationship quality. The model was empirically tested through a survey conducted in Northern Ireland. Results showed that online relationship quality and perceived website usability positively impacted customer repurchase intention. Moreover, online relationship quality was positively influenced by perceived vendor expertise in order fulfillment, perceived vendor reputation, and perceived website usability, whereas distrust in vendor behavior negatively influenced online relationship quality. Implications of these findings are discussed. © 2011 Elsevier B.V. All rights reserved.

Geological fakes and frauds

Some geological fakes and frauds are carried out solely for financial gain (mining fraud), whereas others maybe have increasing aesthetic appeal (faked fossils) or academic advancement (fabricated data) as their motive. All types of geological fake or fraud can be ingenious and sophisticated, as demonstrated in this article. Fake gems, faked fossils and mining fraud are common examples where monetary profit is to blame: nonetheless these may impact both scientific theory and the reputation of geologists and Earth scientists. The substitution or fabrication of both physical and intellectual data also occurs for no direct financial gain, such as career advancement or establishment of belief (e.g. evolution vs. creationism). Knowledge of such fakes and frauds may assist in spotting undetected geological crimes: application of geoforensic techniques helps the scientific community to detect such activity, which ultimately undermines scientific integrity.

Vaughan Williams and contemporary music: composers' forum

Like many long-lived composers, Vaughan Williams suffered a decline in his reputation immediately following his death, as the emergence in the 1960s of a younger generation of composers rendered much of his work outmoded in the eyes of many critics. In recent years, however, the reception of Vaughan Williams's music among composers has improved markedly, a combination of the ebbing of the tide of high modernism and greater pluralism in contemporary music, and a growing awareness that Vaughan Williams was perhaps more modernist (or at least progressive) than had previously been thought. In interviews with four leading British composers (two of whom were part of the 1960s generation mentioned above), I investigate the nature and extent of Vaughan Williams's legacy to his successors, both musical and social. What emerges is a near consensus on Vaughan Williams's greatest works, but a diversity of views on his compositional techniques and on his place among his European contemporaries.

Developing Empirically-Based Practice in Probation

This article examines the influence of research on social work practice, with special reference to probation, and argues that in order to maintain their well-earned reputation as providers of defensible alternatives to custody, probation officers need to attend more carefully to the findings of research and to review their practice accordingly. Further, it is argued that managers need to consider the content of practice as well as its structure, if they are to meet the challenges of the present decade. These discussions are placed in the context of an applied research project on one probation team's attempt to adopt a more structured and empirically-based approach to the setting up of a new groupwork programme.

A Framework for Stakeholder Management and Corporate Culture

Purpose: This paper investigates the link between two knowledge areas that have not been previously linked conceptually; stakeholder management and corporate culture. Focussing on the UK Construction Industry, the research study demonstrates mutual dependency of each of these areas on the other and establishes a theoretical framework with real potential to impact positively upon industry.

Design/methodology/approach: The study utilises both qualitative and quantitative data collection and then analysis to produce results contributing to the final framework. Semi-structured interviews were used and analysed through a cognitive mapping procedure. The result of this stage, set in the context of previous research, facilitated a questionnaire to be developed which helped gather quantitative values from a larger sample to enhance the final framework.

Findings: The data suggests that stakeholder management and corporate culture are key areas of an organisation’s success, and that this importance will only grow in future. A clearly identifiable relationship was established between the two theoretical areas and a framework developed and quantified.

Originality/value: It is evident that change is needed within the UK Construction Industry. Companies must employ ethical and social stakeholder management and manage their corporate culture like any other aspect of their business. Successfully doing this will lead to more successful projects, better reputation and survival. The findings of this project begin to show how change may occur and how companies might intentionally deploy advantageous configurations of corporate culture and stakeholder management.

Claiming and displaying national identity: Irish Travellers' and students' strategic use of 'banal' and 'hot' national identity in talk

Two complementary explanations have been offered by social psychologists to account for the universal hold of national identity, first that national identity is ideologically assumed, as it forms the ‘banal’ background of everyday life, and second that national identity is ‘hotly’ constructed and contested in political and everyday settings to great effect. However, ‘banal’ and ‘hot’ aspects of national identity have been found to be distributed unevenly across national and subnational groups and banality itself can be strategically used to distinguish between different groups. The present paper develops these ideas by examining possible reasons for these different modes and strategies of identity expression. Drawing upon intergroup theories of minority and majority relations, we examine how a group who see themselves unequivocally as a minority, Irish Travellers, talk about their national identity in comparison to an age and gender-matched sample of Irish students. We find that Travellers proactively display and claim ‘hot’ national identity in order to establish their Irishness. Irish students ‘do banality’, police the boundaries and reputation of Irishness, and actively reject and disparage proactive displays of Irishness. The implications for discursive understandings of identity, the study of intra-national group relations and policies of minority inclusion are discussed.

Digoxin toxicity in the aged. Characterising and avoiding the problem

Digoxin is one of the most frequently prescribed drugs, particularly in the elderly population where there is an increased prevalence of atrial fibrillation and cardiac failure. The drug has a narrow therapeutic range and has gained a reputation for producing adverse effects in older patients. The more frail elderly patients with coexistent disease, often taking other treatments, are more at risk from digoxin toxicity due to inappropriate dosing, noncompliance, or increased sensitivity to digoxin resulting from pharmacokinetic or pharmacodynamic interactions. Application of basic pharmacological principles may be helpful in anticipating these problems. Elderly patients more commonly receive digoxin than younger patients, which in part accounts for the higher rates of toxicity in this group. Numerous components contribute to the development of toxicity, and diagnosis of toxicity is difficult in this age group. The measurement of serum concentrations can contribute to the clinical diagnosis. A major problem is the accurate diagnosis of digoxin toxicity which may have numerous nonspecific clinical manifestations, many of which are related to coexisting disease in elderly patients. This diagnostic imprecision is well recognised but has been helped by the introduction of serum digoxin measurement. However, reliance on serum concentrations should not replace clinical judgement, since these do not always correlate with toxicity. The apparently decreasing incidence of toxicity over recent years probably reflects several factors: the improvement in digoxin formulations, awareness of digoxin pharmacology, utilisation of serum concentrations, and the realisation that digoxin withdrawal is a viable proposition in elderly patients. Greater knowledge about the causes and prevention of digoxin toxicity should further reduce the morbidity and mortality arising from digoxin overdose, especially in the elderly population.

Charity accountability in the UK: through the eyes of the donor

Purpose – The purpose of this paper is to explore accountability from the perspective of charity donors.

Design/methodology/approach – The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses document content analysis and questionnaire surveys) as a basis for better appreciating donor engagement.

Findings – This research offers evidence that while donors are viewed as the key stakeholder to whom a charity should be accountable, the relevance of the information commonly disclosed in formal charity communications is questionable. This is viewed as significant in terms of small dependent donors, although less critical in the case of non-dependent large donors who have power to demand individualised information. However, although all donors do not particularly engage with these formal communications, they are viewed by them as having significance and their production and publication serves as an important legitimising tool in the sector (enhancing trust and reputation).

Research limitations/implications – This research is based on semi-structured interviews with individual small donors and large institutional donors to large UK charities and therefore any generalising of the conclusions beyond large charities, and beyond the UK, should be undertaken with care. In addition, it focuses solely on the perceptions of donors, and other stakeholder groups are also important in this process.

Originality/value – Despite the widespread acceptance that charities have a duty to discharge accountability to their stakeholders, there is limited knowledge of their information needs and whether the performance information currently being disclosed fulfils them. This study provides a unique insight into the perspective of a key stakeholder group (donors) with respect to accountability.

‘Blessed are the young, for they shall inherit the national debt’: Solidarity between generations in the Irish crisis

Ireland has gained a reputation for peaceable acceptance of austerity following a European Union/International Monetary Fund bailout in 2010. While proponents of austerity praise Ireland’s stoicism, critics of global capitalism argue that individuals and families are paying for mistakes made by elites. However, little is known about the strategies people adopt to cope with cutbacks to welfare entitlements. Drawing on a study of solidarity between generations living in Ireland in 2011–12, this article explores the lived experience of economic crisis and austerity. One hundred interviews with people of all ages and socio-economic backgrounds are analysed using constructivist grounded theory. Data show how austerity impacts differentially according to socio-economic status. While solidarity between generations leads to re-distribution of resources within families, providing some security for people with access to family resources, it reinforces inequality at societal level. We conclude that reliance on family promotes ‘coping’ rather than ‘protesting’ responses to austerity.

Determinants of academic cheating behavior: The future for accountancy in Ireland

This paper considers the potential for improving the reputation of the Irish accountancy profession by exploring undergraduate accounting students’ intolerance of academic cheating as a predictor of future attitudes to unethical workplace practices. The study reports that females are significantly more intolerant of cheating than males. Further, with regard to ethical ideology, idealism was found to have a significant positive association with intolerance of cheating while relativism reported no association. It is anticipated that the growing admission of women to professional accountancy membership together with educational intervention to increase idealism may improve ethical attitudes and help restore the profession's reputation.