A Partial Least-Squares Structural Equation Modeling Approach to Investigate the Audit Expectation Gap and Its Impact on Investor Confidence: Perspectives from a Developing Country

Xu, Fengju; Akther, Taslima

doi:10.3390/su11205798

Cited by 13 publications

(12 citation statements)

References 70 publications

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“…Accounting education significantly reduces expectation gap (Gunathilaka, 2012). Also, it is consistent with Xu and Akther (2019) who reached a conclusion that improved level of communication was negatively related with the audit expectation gap but positively related with investors' confidence.…”

Section: In Andrade's Wordssupporting

confidence: 88%

“…Prior studies, such as Martina et al (2000), Gbadago (2015), Xu and Akther (2019), Akther et al (2019), and Akther and Xu (2020), among others, drew on AEG; however, no extension has been made on their intensities. Although it is a subject that has been studied frequently in recent years, question about the intensity of the gaps in expectations surrounding the role of auditors is a subject that is constantly coming back, indicating the persistent existence of a problem that may have significant impacts on both the market and audit firms (Souza, 2014), thereby leaving a research gap to be explored for further studies.…”

Section: Introduction 1problem Statementmentioning

confidence: 99%

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Bridging Management and Financial Accounting Discourses of Auditing Expectation Gap in Brazil

Zelli

Imoniana

2021

Manag Econ Res J

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This study examines the experience of auditors in the higher echelons and stakeholders in top management paving the way to answer what are the differences of expectations that exist regarding the responsibilities of the independent auditors in the current business context. Through an interpretive approach, this research contributes to reflexivity. Seven professionals constitute the data corpus, and critical discourse analysis was used to draw upon their lived experiences. The results indicate a clear perception of difference in expectations among respondents who are auditors and the financial controllers, but with different intensities, thereby posing different societal impacts on the understanding of financial statements. The main discourses that surge are: a) discrepancy between the level of intensity by the interested parties; b) non-dissemination and comprehension of the standards that guide the work of the auditors; and c) identification of a possible gap derived from media and financial commentators exaggerating on expectation-gap recklessly. Also, d) Auditor`s mitigation of risks prudently tied to standards, and e) on the side of the controllers is the source of responsibility. This puts forth challenges for the broadening of the understanding and education about the expectation gap.

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Section: In Andrade's Wordssupporting

confidence: 88%

Section: Introduction 1problem Statementmentioning

confidence: 99%

Bridging Management and Financial Accounting Discourses of Auditing Expectation Gap in Brazil

Zelli

Imoniana

2021

Manag Econ Res J

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“…In accordance with the guidelines suggested by [48], we analysed the data using PLS-SEM, because PLS-SEM is less sensitive to normal distribution assumptions [49] and least affected by sample size [50]. Additionally, it has the advantage of performing factor analysis and structural analysis, as well as controlling measurement errors simultaneously [51].…”

Section: Inferential Analysismentioning

confidence: 99%

The Mediating Role of Person-Job Fit between Work-Life Balance (WLB) Practices and Academic Turnover Intentions in India’s Higher Educational Institutions

Samad¹,

Saufi

Devadhasan³

et al. 2021

Sustainability

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This study examines the impact of work-life balance (WLB) practices concerning academics’ turnover intention, person-job fit (PJF), and PJF’s relationship with academics’ intention to leave their jobs. The study further investigates person-job fit as an underlying mechanism of the association between WLB practices and turnover intention. The study’s data were collected through a self-administered questionnaire garnered from 550 full-time academics working in higher educational institutions in South India (Andhra Pradesh, Karnataka, Kerala, Tamil Nadu, and Telangana, as well as the union territories of Lakshadweep and Puducherry). Partial least squares structural equation modelling (PLS-SEM) was employed for the statistical analysis of the data, using Smart PLS 3.2.8 software. The study ascertained that WLB practices have a negative impact on academics’ turnover intention. Additionally, the study discovered that WLB practices have a positive impact on PJF. Similarly, PJF seems to have a significant negative influence on turnover intention. Moreover, PJF partially and negatively mediates the influence of WLB practices on turnover intention. Consequently, this study suggests implementing several WLB practices (e.g., telecommuting, job sharing, flexitime, paid parental leave, etc.) into higher educational institutions, since it may not only improve academics’ perception of their person-job fit but it may also reduce their turnover intention.

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“…PLS-SEM has widely used to measure causal relations among indicators and to reveal pivotal connections between the latent constructs [ 75 , 76 ]. With the innovations in PLS simulations, PLS is a fully-fledged SEM approach [ 77 – 79 ].…”

Section: Methodsmentioning

confidence: 99%

A model of factors influencing COVID-19 vaccine acceptance: A synthesis of the theory of reasoned action, conspiracy theory belief, awareness, perceived usefulness, and perceived ease of use

Akther

Nur²

2022

PLoS ONE

Self Cite

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The aim of this study is to investigate the key factors influencing the acceptance of COVID-19 vaccines and develop a model based on the theory of reasoned action, belief in conspiracy theory, awareness, perceived usefulness, and perceived ease of use. The authors created and distributed a self-administered online questionnaire using Google Forms. Data were collected from 351 respondents ranging in age from 19 to 30 years, studying at the graduate and postgraduate levels at various public universities in Bangladesh. The Partial Least Squares Structural Equation Modeling (PLS-SEM) method was used to analyze the data. The results indicate that belief in conspiracy theory undermines COVID-19 vaccine acceptance, thereby negatively impacting the individual attitudes, subjective norms, and acceptance. Individual awareness, on the other hand, has a strong positive influence on the COVID-19 vaccine acceptance. Furthermore, the perceived usefulness of vaccination and the perceived ease of obtaining the vaccine positively impact attitude and the acceptance of immunization. Individuals’ positive attitudes toward immunization and constructive subjective norms have a positive impact on vaccine acceptance. This study contributes to the literature by combining the theory of reasoned action with conspiracy theory, awareness, perceived usefulness, and perceived ease of use to understand vaccine acceptance behavior. Authorities should focus on campaigns that could reduce misinformation and conspiracy surrounding COVID-19 vaccination. The perceived usefulness of vaccination to prevent pandemics and continue normal education will lead to vaccination success. Furthermore, the ease with which people can obtain the vaccine and that it is free of cost will encourage students to get vaccinated to protect themselves, their families, and society.

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A Partial Least-Squares Structural Equation Modeling Approach to Investigate the Audit Expectation Gap and Its Impact on Investor Confidence: Perspectives from a Developing Country

Cited by 13 publications

References 70 publications

Bridging Management and Financial Accounting Discourses of Auditing Expectation Gap in Brazil

Bridging Management and Financial Accounting Discourses of Auditing Expectation Gap in Brazil

The Mediating Role of Person-Job Fit between Work-Life Balance (WLB) Practices and Academic Turnover Intentions in India’s Higher Educational Institutions

A model of factors influencing COVID-19 vaccine acceptance: A synthesis of the theory of reasoned action, conspiracy theory belief, awareness, perceived usefulness, and perceived ease of use

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