Applying complexity theory to explain partner cooperation: The role of transaction cost‐related factors and elements of relational exchanges

Xue, Jinjie; Lu, Shaokai; Ben-shan, Shi; Yang, Xiao

doi:10.1002/cjas.1458

Cited by 8 publications

(7 citation statements)

References 79 publications

(92 reference statements)

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“…In addition to this, the results are consistent with prior findings that goodwill trust improves interactions (Xue et al, 2018;Jiang et al, 2013). The most significant results in this MAJ 39,1 study are goodwill trust.…”

Section: Does Trustsupporting

confidence: 90%

Does trust matter in external audits? The role of audit committee chair’s trust in external audits

Cheung,

Lai

2023

MAJ

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Purpose This study aims to investigate the impact of the audit committee chair’s trust on the quality of interactions between the external auditor and the audit committee chair in Hong Kong. Design/methodology/approach The research uses a questionnaire survey to gather data from the audit committee chairs of the listed companies in Hong Kong, with a response rate of 19.2%. Partial least squares structural equation modelling is used in this study. Findings The results reveal that the audit committee chair’s trust in the external auditor’s competence, integrity and goodwill is an important determinant of the interaction quality. The findings also show that interaction quality during the pre-engagement stage is important to mediate the relationships between the three dimensions of trust and interaction quality during the audit performance stage. Originality/value This is the first study, to the best of the author’s knowledge, that examines the impact of the audit committee chair’s trust in the external auditor on the quality of their interactions. The findings provide insights for board of directors, auditors and policymakers to implement policies that enhance trust between them to improve audit quality.

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Section: Does Trustsupporting

confidence: 90%

Does trust matter in external audits? The role of audit committee chair’s trust in external audits

Cheung,

Lai

2023

MAJ

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“…And the public sector can set an example for other consumers by implementing GPP, and guide them to conduct green procurement, in turn influencing firm's environmental certification practice. On the Guanxi plays an imperative part in business activities (Li, Zhou, et al, 2019;Xue et al, 2018). And GPP practice acts as an important bridge for firms to develop Guanxi network with public sectors.…”

Section: Discussionmentioning

confidence: 99%

“…Given Chinese traditional culture and its special social background (Li, Zhou, et al, 2019), Guanxi plays a significant role in China's business activities (Zhan et al, 2018), even occupies the dominant position (Lovett et al, 1999). Guanxi is conducive to strengthening cooperation between organizations (Xue et al, 2016;Xue et al, 2018), the cooperation between public sectors and firms for instance. In Guanxi, the public sector, boasting a high reputation, can provide firms with a guaranteed source of demand (Simcoe & Toffel, 2014), and award contracts to firms, for which it is an ideal partner for firms.…”

Section: Institutional Theory and Market Demandmentioning

confidence: 99%

Does green public procurement encourage firm's environmental certification practice? The mediation role of top management support

Liu

Appolloni

et al. 2020

Corp Soc Responsibility Env

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The environmental certification acts as a sustainable practice for firms to improve their competitive advantage and its motivation has been widely discussed. However, existing researches ignore the important market driving force of green public procurement (GPP) as a policy tool. To fill this gap, this study, focusing on manufacturing firms in China and three typical environmental certifications, explores the relationship between GPP market pressure and firm's environmental certification practice based on institutional theory. Additionally, from a strategic perspective of green human resource management, this study unveils the influence mechanism of top management support in this relationship by using upper echelons theory. According to the empirical results, we find that GPP market pressure is positively associated with environmental certification practice, and top management support partially mediates this relationship. This study provides new insights into the explanation of firm's environmental certification practice, and provides practical implications for firm managers and government administrator.

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“…Concerning transaction frequency, this construct was represented by six selected items. In addition, trust was conceptualized as benevolence, integrity, and competence (Sekhon et al, 2014;Xue et al, 2018;Franklin and Marshall, 2019). Seven, six, and four items were selected to measure benevolence, integrity, and competence, respectively.…”

Section: Measurement Scalingmentioning

confidence: 99%

Trust-supply chain performance relationships: unraveling the mediating role of transaction cost attributes in agribusiness SMEs

Owot

Okello

Olido

et al. 2023

Front. Sustain. Food Syst.

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The mediation effect of transaction cost attributes on the trust-supply chain performance relationships has remained largely under-explored. Particularly, little is known about the mediating role of information sharing, uncertainty and transaction frequency on the trust-supply chain performance relationships in the agri-food sector. Based on the transaction cost theory, this study used logistic regression to investigate the mediating role of transaction cost attributes on the trust-supply chain performance relationships. Data were collected from 396 agribusiness small and medium-sized enterprises, i.e., farmers (n = 203) and traders (n = 193) in Northern Uganda. Analysis was performed using logistic regression in SPSS version 23 and Amos version 23. The results show that, while trust positively influences supply chain performance, information sharing is the only transaction cost attribute that mediates the relationship between trust and supply chain performance. Agribusiness managers, therefore, need to not only renew the effort of sharing accurate and timely information regarding the market's demand for specific volumes and quality of agricultural products and market trends and storage facilities but also utilize the information to become competitive and improve supply chain performance.

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Applying complexity theory to explain partner cooperation: The role of transaction cost‐related factors and elements of relational exchanges

Cited by 8 publications

References 79 publications

Does trust matter in external audits? The role of audit committee chair’s trust in external audits

Does trust matter in external audits? The role of audit committee chair’s trust in external audits

Does green public procurement encourage firm's environmental certification practice? The mediation role of top management support

Trust-supply chain performance relationships: unraveling the mediating role of transaction cost attributes in agribusiness SMEs

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