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This study aims to explore the effect of negotiating audit differences on auditors’ internal control deficiency (ICD) severity assessments, an ensuing, non-negotiated judgment, in an integrated audit.

The experiment manipulates the client’s concession timing strategy as either immediate or gradual, holding the outcome constant. A total of 34 auditors (primarily managers) resolve an audit difference with the client.

The client’s concession timing strategy during the negotiation of an audit difference spills over to affect auditors’ severity assessment of a related ICD. Auditors judged the ICD severity to be higher (lower) in the immediate (gradual) condition. Client retention risk inferences mediate this effect.

The effect on auditors’ ICD severity assessments may not ultimately affect the audit report. Participants did not control their negotiation strategy, allowing the client’s negotiation strategy and the outcome to be held constant; it is possible that interactive effects between the client and auditor’s strategy might affect the study’s implications.

Features of the auditor–client negotiation process may influence auditors’ downstream, post-negotiation judgments and may therefore help to explain empirical evidence and Public Company Accounting Oversight Board inspection findings that show auditors often fail to identify an internal control material weakness after identifying a financial statement misstatement.

This paper expands current negotiation research by exploring the impact of inferences made based on counterparty concession strategy for downstream, non-negotiated judgments and current integrated audit research by identifying client retention perceptions as a driving factor of lower ICD severity assessments.

Information asymmetry is an inevitable issue in e-commerce and largely hampers the development of online shopping. The purpose of this paper is to propose a model to investigate the emotional content of online customer reviews, which are considered an efficient way to reduce information asymmetry, as a potential signal of product quality. The moderating effects of perceived empathy and cognitive effort are also explored on the basis of signaling theory.

A laboratory experiment with 120 subjects was used to empirically test the proposed research hypotheses. The subjects were randomly assigned to two treatment groups, with 60 subjects in each group. ANOVA, linear regression and binary logistic regression were used.

The emotional content of online customer reviews positively influences perceived product quality, which subsequently and positively affects purchase decisions. The emotional content of online customer reviews greatly influences perceived product quality when perceived empathy or cognitive effort is high.

This study is the first to extend extrinsic cues to emotional content on the basis of signaling theory and reveals the important role of emotional content of reviews. Moreover, the mediating effect of perceived product quality and the moderating effect of perceived empathy and cognitive effort illustrate the mechanism of the influence of emotional content on purchase decision. Findings demonstrate the positive signal of emotional content and provide important practical implications for sellers and customers.

The purpose of this paper is to reflect on the review paper by Strizhakova and Coulter (“Consumer cultural identity: local and global cultural identities and measurement implications”) and offer several observations that extend the discussion into new territory.

A short essay.

The authors pinpoint a lack of research attention within the global consumer culture literature into a manifestation of global identity that can be termed “humanistic global identity.”

The paper contends that the reactance (conflict) Strizhakova and Coulter point to, which may occur between global and local identity and culture, is more likely in a culture and consumption domain than in a “shared-humanity” domain.

Based on the literature on information security (InfoSec) education and uses and gratifications theory, the purpose of this paper is to propose and test a research model to examine the impact of InfoSec education on social media usage.

The authors employed structural equation modeling to test the research model, with a survey data set of 293 valid subjects from a WeChat subscription about InfoSec education named secrecy view.

The results reveal the significant impacts of perceived content quality, perceived social influence and perceived entertainment on user satisfaction in the context of security education and social media. User satisfaction is significantly associated with user stickiness and security knowledge improvement. Additionally, the authors found that user’s security awareness moderated the effect of perceived entertainment on user satisfaction.

Using a single sample might constrain the contributions of this study.

The authors suggest practical guidelines for InfoSec education on social media by enhancing perceived content quality. Moreover, due to diverse user attributes, the social media operators should recommend targeted content to different users.

This study contributes to studies on InfoSec education of social media usage and identifies factors that affect user satisfaction with social media. Furthermore, the study enriches the security education practices by uncovering differences in security awareness with regard to user satisfaction.

China is a fast‐growing economy, and many multinational companies (MNCs) have found their ways to infiltrate that market. The competition among the MNCs has generated human resource management (HRM) problems. When formulating approaches in dealing with these problems, the expatriate management of the MNCs often “speak for” their local employees, as if the latter has no voice of its own. It is suspected that MNCs know partly what their local employees value. With such limited understanding, the former may be ineffective in managing their local staff. The purpose of this paper is to report a study that explores the HRM problems from local employees' perspectives. To understand Chinese employees, the conceptual lens, stemmed from Chinese philosophical traditions instead of that derived from western experience, is used.

Data were collected through semi‐structured interviews with Chinese employees working in MNCs.

The findings suggest that “asymmetrical understanding” exists between expatriate managers and their Chinese employees, and that the former may know much less about the latter than it is normally assumed.

The findings, illustrated through interviews, have shed light on how MNCs could manage their Chinese employees, and how a meaningful dialogue could take place: understanding the other (Chinese employees) on their own intellectual ground to overcome “asymmetrical understanding”.

By allowing the voice of the other to come forth rather than to keep it in the background as, at best, a whisper, the study helps create a platform for a meaningful cross‐cultural dialogue between voices from the west and the other.

This paper aims to use redundant manipulators to solve the challenge of collision avoidance in construction operations such as welding and painting.

In this paper, a null-space-based task-priority adjustment approach is developed to avoid collisions. The method establishes the relative position of the obstacle and the robot arm by defining the “link space,” and then the priority of the collision avoidance task and the end-effector task is adjusted according to the relative position by introducing the null space task conversion factors.

Numerical simulations demonstrate that the proposed method can realize collision-free maneuvers for redundant manipulators and guarantee the tracking precision of the end-effector task. The experimental results show that the method can avoid dynamic obstacles in redundant manipulator welding tasks.

A new formula for task priority adjustment for collision avoidance of redundant manipulators is proposed, and the original task tracking accuracy is guaranteed under the premise of safety.

Government social media profiles (GSPs) are increasingly used by government agencies during social crises, and the success of GSPs is highly dependent on netizens’ participation behavior (NPB). Drawing upon the social support theory, the purpose of this paper is to propose a theoretical model to examine the determinants and outcomes of NPB during a social crisis.

To test the research model, a field survey was conducted in the context of Tianjin 2015 explosions in China. The authors adopted a two-step approach to test the models. First, the authors conducted exploratory factor analysis to evaluate the measurement properties of the reflective latent constructs. Then, the authors performed a structural equation analysis to test the hypotheses.

The results show that information support and emotional support are significant determinants of NPB and persona involvement moderates the relationships between them. Additionally, this study reveals that information source preference and increasing enthusiasm for becoming a civil journalist are two critical and significant outcomes of NPB.

There are some limitations in this paper that must be taken into account when interpreting its findings. First, the study is designed on a single profile and concerns a single social crisis. Additionally, future research might consider incorporating factors beyond the individual level, e.g., community social capital (Putnam, 1993). Finally, with the emergence of various IT platforms, such as a government’s own website and online forms, future research can investigate how their characteristics can facilitate other social media platforms’ participation.

This paper offers a number of crucial research implications to the literature of social media in crisis management, thereby contributing to the explanation of NPB on GSPs in the management of social crises. Considering social support as a factor affecting NPB on GSPs, the authors also add personal involvement to the research on the functions of NPB on GSPs and include encouraging civil journalist and making GSPs the principal source of political information.

The research provides participating netizens on GSPs with some suggestions about generating more cost-effective and useful interventions to improve netizen participation levels on GSPs. The findings highlight that governmental social media profiles must focus on continuous development, such as trying best to satisfy the habits of netizens, to motivate netizens to create dependence of information acquisition on the GSPs, called information source preference. On the other hand, the study reminds netizens of the importance of NPB on GSPs during crises and encourages them to act as civil journalist.

First, the study investigated the outcome effect of NPB on GSPs on netizens’ information source preference and civil journalist. Second, this study identifies the determinants of NBPs on GSPs from both the informational and the emotional support perspectives. Third, this study investigates the moderating effects of personal involvement on the relationships between determinants from social support and NPB on GSPs.

The purpose of this paper is to examine how incidental emotions interact with brand concepts that are represented as human values to influence consumers’ attitude toward brands. It also explores the effect of construal level on such interactional effect.

Three incidental emotion × brand concepts between-subject experiments were performed on consumers. The first two experiments used real brands as stimuli, while the third one featured a fictitious brand.

Results revealed that the motivational congruency between incidental emotions and brand concepts leads to favorable consumer responses toward the targeted brand by inducing an experience of fluency. However, such effect only emerges among consumers with a high construal level.

This paper provides a new insight about the effect of brand concept represented as human values by identifying the role of situational factors (incidental emotions) and personal factors (chronic construal level), which are also easily administered and applied in everyday marketing contexts.

Drawn from the social playfulness literature and the elaboration likelihood model, the purpose of this paper is to propose and test a research model to examine users’ continuous participation in SNS game applications.

A field survey with 133 subjects was conducted to test the research model.

Two identified design features, symbolic physicality and inherent sociability, are found to influence users’ perceived curiosity and perceived enjoyment toward playing SNS game applications. Perceived enjoyment is significantly associated with perceived curiosity and predicts users’ continuous participation of SNS game applications. The authors also observed a gender difference of social playfulness design on perceived curiosity.

Use intention was used as a proxy for actual use behavior, since objective data on continuance behavior was not available. Additionally, the contributions of this study may be constrained by one single sample.

The findings of the study suggest practical guidelines for designing game applications in SNS through socialization design and symbolic physicality. Further, based on the findings of gender differences, a personalization game design strategy is provided.

The study contributes to the post-adoption IS literature and sheds light on the interesting area of social media participation. Additionally, this study enriches the online gaming research by demonstrating gender differences.

This paper aims to provide an integrative review on nation branding literature and to identify new avenues for future research on embedding nation equity into commercial brands.

Integrative review and analysis with conceptual development and future research directions.

The authors firstly identify conceptualizations and measurements of nation brand as national identity and as national image. Consistently, three theoretical perspectives investigating nation branding were given: first, the macro view focusing on nation brand broadly as political and cultural identity; second, the micro view focusing on nation brand as a country image; and finally, the integrative view using the emerging construct of nation equity. Inspired by the last theoretical view, the authors discuss four research foci that examine nation equity in commercial brands for future research.

The paper provides an integrative understanding of nation branding and identifies novel research opportunities to study this research field – building the connection between nations and commercial brands through nation equity.