E - Journal of Social & Behavioural Research in Business


Vol. 8, No. 2, 2017

Investors' Perceptions of Auditor Independence: Evidence from Hong Kong
IntroductionAuditor independence is the cornerstone of the auditing profession (Mautz & Sharaf, 1961). The importance of the audit function is based on auditor independence and the value of an audit report depends on the degree to which it has been...
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Flow and Pokémon GO: The Contribution of Game Level, Playing Alone, and Nostalgia to the Flow State
IntroductionPokemon GO is an augmented reality, mobile exergame, developed by the Californian software company Niantic, Inc. and released on July 6, 2016. It quickly became the most popular mobile game to date in the USA (Makuch, 2016) and had been downloaded...
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Habermas and Critical Accounting Research: A Reflection of Working at the 'Fag End' 1 of Things
IntroductionResearch is part of the academic's trilogy of skills - teaching and administration representing the remaining tragedies of this Dionysian festival called 'academic life'. Or at least that was the case in the 20th century in this the 21st...
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Editorial Volume 8 Issue 2, 2017
This Issue of the journal consists of seven (7) papers that examine a variety of social and behavioural issues. The papers employ a diverse range of methodologies with each paper contributing to the examination of social and behavioural issues.The first...
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Job Desire and Response Distortion in Personality Assessments
IntroductionWhile the importance of personality testing and assessment gain momentum, concerns regarding the validity and reliability of personality assessments, within the personnel selection process, remain (McFarland & Ryan, 2000). Many factors...
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Knowledge Sharing Traits and Competitive Advantage: A Qualitative Inquiry
IntroductionKnowledge sharing is vital across industries as it is believed to improve organizational strategic outcome (Lin, 2007c; Matzler & Mueller, 2011; Ritala, Olander, Michailova & Husted, 2015). Most organizations use knowledge sharing...
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Ethics in Financial Planning: Myth, Fact or Rhetoric Paradox?
IntroductionThe financial advice industry in Australia, has been the subject of significant negative publicity in the last decade. While the global financial crisis (GFC) has been blamed for loss of the public's trust in the financial services industry...
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Vol. 8, No. 1, 2017

Enhancing Social Enterprise Sustainability: A Value Co-Creation Pathway
IntroductionSocial enterprises (SEs) are value-based (Pearce, 2003; Ridley-Duff, 2008), dual-purpose, hybrid organizations that employ traditional business methods to deliver positive social outcomes in communities (Dees, 1998; Doherty et al., 2014)....
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Sports Sponsorship ‘Success’: Moving beyond Evaluating Transactions to Understanding Relationships
IntroductionCorporate sponsorship of professional sporting events is big business. Global sponsorship expenditure was forecast to reach US$53.3 billion in 2013 (Meenaghan, 2014) and is one of the fastest growing forms of marketing activity, having shown...
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Status of Internet Addiction among College Students in South Korea
IntroductionInternet use is on the rise due to an increasing dependence on the Internet for various aspects of our lives and work. Easy access to reliable Internet technologies has enhanced organizational performance, commerce, education and communication,...
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Editorial Volume 8 Issue 1, 2017
This Issue of the journal consists of seven (7) papers with the addition of a Vale to Emeritus Professor Michael J. R. Gaffikin. The Vale to Emeritus Professor Michael J.R. Gaffikin emphasises the extensive contributions that he made to society in general...
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Grounded Theory: An Action Research Perspective with Models to Help Early Career Researchers
IntroductionWhen analysts sit down to analyze those first field notes, they often feel overwhelmed by the task in front of them. It is difficult for novices to know where to start, what to look for, or how to 'recognize' it when they see it.(Corbin &...
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Company Responses to Online Complaints: Effects on Hispanic Consumers
IntroductionThe tremendous growth of the Hispanic and Latino population in the United States has been widely covered in various media sources, and has been confirmed by the U.S. Census Bureau, which reported a Hispanic population of 56.6 million at the...
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The Influence of Cognitive Age versus Chronological Age on Customer Satisfaction in the Health Sector
IntroductionThe youngest Australian Baby boomer turns 65 in 2031. This will bring the projected proportion of Australians, aged 65 and older, to approximately 22 percent of the population. This increased proportion of mature citizens corresponds with...
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Vale Emeritus Professor Michael J. R. Gaffikin
Emeritus Professor Michael Gaffikin departed this world on the 21st February 2017 and this short discourse is to acknowledge his contributions to the Accounting Profession, the Accounting Literature and Accounting Education. Michael was at the forefront...
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Vol. 7, No. 2, 2016

Editorial Volume 7 Issue 2, 2016
This Issue of the journal presents three papers that address a diverse spectrum of fields of research exploring social and behavioural phenomena impacting upon the global business environment. These papers contribute to the pursuit of rigour, robust...
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Violations of Economic Rational Decision Making: The Influence of Framing on the Cognitive Perceptions of Accountants
IntroductionEconomic theories of rational decision making, posit that all individuals are assumed to be rational actors in the sense that they are engaged in the process of optimizing expected utility (Bernoulli, 1954) by selecting the highest payoff...
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Social Media: Commentary, Extrapolation and Development of a Mediated Communication Analysis Model
IntroductionOver the last two decades, new and emerging forms of media technology have rapidly altered the face of communication with a growing reliance on electronic interaction, particularly the use of social media. In this age of globalisation and...
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A Case Study of Organizational Form: Hershey versus Mars
IntroductionThe confectionery industry in the United States has evolved from one which had many small niche players to one which is dominated by a few firms with the rest operating on the fringes. This industry is therefore an oligopoly. Confectionery...
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Vol. 7, No. 1, 2016

Editorial Volume 7 Issue 1, 2016
This Issue of the journal presents three papers that explore various perspectives of social and behavioural concerns reflecting on the diverse spectrum of business in a global environment. These papers contribute to the pursuit of rigour, robust debate...
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Attitudes, Perceptions, and Motivations of Eco-Sustainable NBA Fans
IntroductionA growing phenomenon in the tourism industry is the field of sports tourism (Gibson, 2004; Kurtzman & Zauhar, 2005; Hsu, 2013). As the number of teams at both the professional and collegiate levels has grown, many host cities are recognizing...
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Economic Effects of Conflict on the Economy in Nepal: Before and after 2006
(ProQuest: ... denotes formulae omitted.)IntroductionIn general, conflict is a function of public disservices, absence of government, and/o r breakdown of peace and security, as much as deprivation, marginalization of the people economically and socially,...
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Manipulation of Earnings through Correction of Prior Period Errors (AASB108): An Empirical Test
IntroductionOne of the principles that dominated pre-harmonisation of Australian GAAP was that once financial statements had been completed and signed they could not be altered again (Institute of Chartered Accountants in Australia, 2009). The exception...
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Vol. 6, No. 2, 2015

Editorial Volume 6 Issue 2, 2015
This Issue of the journal presents three papers that explore the diverse perspectives of social and behavioural research within the intricacies of the business environment. These papers contribute to the pursuit of rigour, robust debate and integrity...
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Individualism/Collectivism Effects on Auditors Estimating Budgeted Audit Hours
(ProQuest: ... denotes formulae omitted.)IntroductionAs more business entities began to expand their operations across national borders; and when a subsidiary of a parent company has its financial reports audited overseas, the question of whether local...
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Social Media: A Conduit for Increasing Knowledge and Skill for Capacity Building
IntroductionFaster internet speeds, free Wi-Fi in public spaces throughout many destinations and multi-functional smartphones have dramatically impacted tourism and travel. Users engage with multiple devices with mobile technology usage continues to...
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Attitudes towards Budgets in SME's: Exploring the Theory of Planned Behaviour
IntroductionSmall medium sized enterprises (SME's) play an important role in the economic performance and development of countries and represent between 96% to 99% of the total number of businesses in most of the OECD countries (OECD, 2002). In Australia,...
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Vol. 6, No. 1, 2015

Editorial Volume 6 Issue 1, 2015
This Issue of the journal presents four papers that take diverse perspectives into social and behavioural research. These papers contribute to the pursuit of rigour, robust debate and integrity that the journal aspires to meet.The first paper "An Investigation...
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Student Evaluation of Teaching Surveys: Do Students Provide Accurate and Reliable Information?
AbstractPurpose- This paper explores patterns of students' response behaviour of international students studying in an Australian university when filling out student surveys evaluating lecturers and courses. The study focuses on whether information obtained...
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Look at Me and What I Achieved: Competing Visual Displays of an Institutional Brand
AbstractPurpose- The purpose of this paper is to explore the institutional branding conveyed by displays worn by students, such as honour cords intended to signify institutional achievement.Design/methodology/approach- Analysis of variance was undertaken...
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An Investigation into How Consumer Spending Is Influenced by Atypical Spending in Comparative Reference Groups
AbstractPurpose: This study investigates how consumer spending is influenced by atypical spending in comparative reference groups.Design/methodology/approach: Two experiments examine how consumers, who exhibit either high or low tendencies to compare...
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Forensic Marketing and Consumer Behaviour: Admissibility of Evidence
AbstractPurpose- The purpose of this paper is to explore the underlying aspects of Forensic Marketing and develop models that can be used in the forensic marketing analysis process. Thus providing support for the admissibility of marketing evidence in...
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Vol. 5, No. 2, 2014

Editorial Volume 5 Issue 2, 2014
This Issue of the journal presents three papers that take diverse perspectives into social and behavioural research. These papers contribute to the pursuit of rigour, robust debate and integrity that the journal aspires to meet.The first paper "Whom...
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Whom Do We Trust More with Our Money: The Banker or the Chimney Sweep? (How Perceptions of Wealth, Social Class and Hard Work Interrelate)
AbstractPurpose: This paper investigates the perception of trustworthiness conditional on varying levels of income and social class.Design/methodology/approach: Students enrolled in an undergraduate university in Florida participated in a survey. The...
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The Dynamic Relationship among Group Efficacy Perceptions, Attributions and Task Performance
AbstractPurpose: While strategies for optimising individual performance have been widely studied a greater understanding of group-level processes is needed to better inform managers and team leaders about group performance. The purpose of this study...
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Socially Skilled- Successful Students: Improving Children's Social Intelligence through Social Education Programs
AbstractPurpose: The current study investigated the effects of a social education program on the development of children's social competence (SC). The social education program titled, 'Socially Skilled - Successful Students: The 4S Program' was implemented...
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Vol. 5, No. 1, 2014

Millennials in the Workforce: Gen Y Workplace Strategies for the Next Century
AbstractPurpose: This paper investigates the impact of Generation Y individuals on the workforce in the USA.Design/methodology/approach: The paper employs a discourse approach to the analysis of the changes reported in the literature regarding the organisational...
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The Effect of Physical Proximity on Investments in Corporate Social Responsibility Initiatives: An Exploratory Analysis
AbstractPurpose: This paper investigates the effect of proximity on an individual's willingness to invest in corporate social responsibility (CSR) initiatives.Design/methodology/approach: Students enrolled in an undergraduate management accounting course...
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Perceived and Evidenced Credibility-Based Trust and Financial Donors' Loyalty to Charities: A Relationship Marketing Perspective
AbstractPurpose: Charities rely on financial donations from the public to sustain their charitable activities. Relationship marketing is regarded as a mechanism to generate loyalty between financial donors and charities. Such relationships are built...
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Economic Decision Making and Theoretical Frameworks: In Search of a Unified Model
AbstractPurpose: The purpose of this paper is to present a unified model of behavioural theories that address cognitive and heuristic properties of economic decision making.Methodology: This paper adopts a discourse approach to explore the literature...
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Vol. 4, No. 2, 2013

Self-Efficacy as an Intervening Variable between Ethical Work Climate and Decision Making
AbstractPurpose: This paper aims to present and empirically evaluate a model proposing self-efficacy of employees to be an intervening variable between their perception of ethical climate (independent variable) and their decision making when faced with...
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Creating Sustainable Benefits for Stakeholders of Organisations Using the Strategy Mapping Framework
AbstractPurpose: This paper investigates the association between organisational commitment and sustainable financial performance where environmental and social issues are integrated into the traditional four perspectives of the strategy map framework.Design/methodology/approach:...
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Organisational Climate, Service Climate and Customer Satisfaction: An Investigation of Their Relationships in Franchised Hospitality Enterprises
AbstractPurpose: This paper offers a comparison of the relative efficacies of a generalised or overall organisational climate measure and a domain specific measure, service climate, as predictors of customer satisfaction, in two international hospitality...
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Vol. 4, No. 1, 2013

A Tri-Country Social Marketing Study of Young University Women's Alcohol Consumption and the Perceived Influence of Their Peers' Attitudes
AbstractPurpose: The study focused on the proneness of young women attending university to be influenced by their peers' attitude in terms of the consumption of alcohol. Specifically, the purpose of our study is two-fold. First, to assess if the perceived...
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Relationship between CEO Salaries and Performance of Banks in Australia and Germany
AbstractPurpose: The purpose of this paper was to examine the relationship between CEO salaries and firm performance in the banking sector.Design/methodology/approach: The data relating to a six year period (2007 - 2012) was gathered from databases and...
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Negotiating Resource Agreements: A Community Perspective on Interests, Rights and Power
AbstractPurpose: The purpose of this paper was to examine a resource negotiation between a company and an Indigenous community and the negotiation approach used by the aforementioned company.Design/methodology/approach: The data relating to a one year...
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Vol. 3, No. 2, 2012

Tribes in Personal Finance? the Dave Ramsey Phenomenon
AbstractPurpose: This paper explores the Dave Ramsey financial planning phenomenon (comprising his syndicated Radio Programs; Books on the New York Times Bestseller List; Twitter and Facebook presence; Program of Live events and seminars) and considers...
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A Biodiversity Jigsaw: A Review of Current New Zealand Legislation and Initiatives
AbstractPurpose: The purpose of this paper is to review the current legislation and initiatives surrounding biodiversity management, protection and sustainable use related to the New Zealand local government sector.Design/methodology/approach: This paper...
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The Association between Sustainability Performance Management Goals and Organisational Performance1
AbstractPurpose: This paper identifies the sustainability performance management goals that Australian Companies use and their association with organisational performance.Design/methodology/approach: This study involved a questionnaire survey administered...
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Vol. 3, No. 1, 2012

Accountability and Accounting Standards: The Effect of Providing Indicative but Incomplete Guidance Rules
AbstractPurpose: This paper tests the interaction effects of education and accounting standard type (principles- or rules-based) for students who are exercising judgement in the face of accountability.Method: An experimental model is employed in which...
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Saya Happy: Re-Reading the Promotion of Female Identity in Local and International Women's Magazines - a Semiotic Study
AbstractPurpose: This paper examines the ways in which popular women's magazines construct the notions of female beauty and identity and the extent to which the representation reflects the 'real' woman in (sub) cultural locations such as Sabah, Malaysia....
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