Greenhouse gas (GHG) assurance is increasingly used by companies as a means to increase stakeholder confidence in the quality of externally reported carbon emissions. The multidisciplinary nature of these engagements means that assurance is performed primarily by multidisciplinary teams. Prior research suggests the effectiveness of such teams could be affected by team composition and team processes. We employ a retrospective field study to examine the impact of educational diversity and team member elaboration on multidisciplinary GHG assurance team effectiveness. Results show that team processes such as sufficiency of elaboration on different team member perspectives significantly increases the perceived effectiveness of the teams. While educational diversity is not found to directly improve perceived team effectiveness, it is found to have a positive effect through increasing perceived sufficiency of elaboration. These findings have important implications for standard setters and audit firms undertaking GHG assurance engagements.
Given that firms attempt to gain competitive advantages from corporate sustainability schemes, we employed an experiment to examine different types of sustainable performance disclosure—output, outcome and impact—that best promote the quality of relationships with consumers, relationships with the firm around satisfaction and trust, and perceived reputation. Derived from a student sample of 254 respondents from a business school in Thailand, the findings indicate that, among different levels of sustainability performance disclosure, consumers are more likely to perceive the satisfaction, trust, and reputation of the firm as higher if the firm demonstrates the impact (rather than output or outcome) of sustainable performance. Results are consistent across observed product and service categories. Implications of findings and directions for future studies are also discussed.
PurposeThis study examines how three psychological factors (i.e. perceived experience quality, perceived similarity and client participation) that impact client evaluations of their recent audit experiences influence client satisfaction and trustworthiness, which, in turn, affect advocacy in an small- and medium-sized enterprise (SME) context. Furthermore, the study investigates whether the influence of the three psychological factors on client satisfaction and trustworthiness is contingent on client expertise.Design/methodology/approachThe sample consisted of 744 SME executives from the following four regions: central, northern, eastern and southern Thailand. Data were collected using a survey questionnaire. Confirmatory factor analysis was conducted to ensure the reliability and validity of the scale before structural equation modeling was applied to analyze the data.FindingsThe results showed significant positive effects of the three psychological factors (perceived experience quality, perceived similarity and client participation) on client satisfaction and perceived trustworthiness. The moderating role of client expertise on the relationships is also found. More specifically, client expertise positively moderated the connections between experience quality and satisfaction, experience quality and trustworthiness and client participation and trustworthiness. Conversely, client expertise negatively moderated the similarity–satisfaction and similarity–trustworthiness relationships.Originality/valueThis study contributes to the audit literature by examining the role of psychological factor that impacts client satisfaction and perceived trustworthiness in the SME context. Moreover, the moderating role of client expertise is examined for the first time, providing new insights into the boundary condition of the relationship.
PurposeThis study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive capital and rapport established between an auditor and SME client are instrumental in influencing the latter's evaluation of the technical quality of an audit.Design/methodology/approachThe study combines qualitative and quantitative methodologies to create a cross-sectional survey covering four geographic regions in an emerging economy – Thailand. The authors examine the hypotheses by employing social interaction theory.FindingsA study of 744 SME executives plus post-survey interviews with three audit partners revealed that an affiliative communications style and information provision are positively associated with the rapport developed between financial auditor and client, and that rapport, in turn, had a strong association with client perceptions of audit quality. In addition, affiliative communication style, information provision and social cognitive capital had a direct (positive) association with perceptions of audit quality. The effects of communication effectiveness and social cognitive capital varied, depending on whether or not the SME client possessed formal accounting qualifications.Originality/valueThe study contributes to the literature on the business-to-business professional services, and accounting in particular, by explicating the important roles of communication effectiveness, rapport, and social cognitive capital in the relationship between an auditor and a client. Moreover, the paper reveals that the differences in educational background of clients result in differential impacts of communication effectiveness and social cognitive capital on rapport and perceptions of audit quality.
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