scholarly journals 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

2019 ◽  
Vol 11 (20) ◽  
pp. 5798
Author(s):  
Fengju Xu ◽  
Taslima Akther
Keyword(s):  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Financial Statements ◽  
Equation Model ◽  
Equation Modeling ◽  
Expectation Gap ◽  
Communication Audit ◽  
Independent Audit

The aim of this study is to empirically explore the existence of the audit expectation gap and its impact on investors’ confidence. As a maiden attempt to assess these relationships, we developed a model with higher order constructs using a partial least-squares structural equation model (PLS-SEM). Based on a questionnaire survey with auditors and institutional investors, as one of the main users of audited financial statements, this study explored investors’ perceptions of both unreasonable and sensible audit expectation gaps from diverse aspects. The findings of this study revealed that the existence of an audit expectation gap was negatively related to investors’ confidence, and the greater the audit expectation gap was, the lower the investors’ confidence on audit. It was also found that auditors’ perceived independence and improved level of communication were negatively related with the audit expectation gap but positively related with investors’ confidence. Moreover, the monitoring role of independent audit oversight acts as a moderator among auditors’ perceived independence, auditors’ improved level of communication, audit expectation gap, and investors’ confidence. As the innate characteristic of an audit is to resolve conflict between owners and management of the organization, this study provides insight about what the investors (owners) expect from the audit and how to mitigate those expectation gaps.

Consumer collecting identity and behaviors: underlying motivations and impact on life satisfaction

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Brian Spaid ◽  
Joseph Matthes
Keyword(s):  
Life Satisfaction ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Structural Model ◽  
Satisfaction With Life ◽  
Equation Model ◽  
Equation Modeling ◽  
Identity Salience ◽  
Content Type

Purpose The purpose of this paper is to understand the role that collector identity salience and collecting behaviors have on life satisfaction. The authors also investigate the role that dispositional motivations play in strengthening an individual’s collector identity salience. Design/methodology/approach An online panel management system was used to recruit and compensate a diverse sample of 215 US consumer collectors. The structural model was tested with partial least squares structural equation modeling. Findings A partial least squares structural equation model of data collected from a survey of US consumer collectors reveals that creative choice counter conformity and mortality legacy positively enhance collector identity salience, whereas materialism has no effect. Despite not affecting collector identity salience, materialism is found to negatively affect life satisfaction. Crucially, collector identity salience is found to positively affect collector engagement, which, in turn, enhances life satisfaction. Originality/value This research contributes to consumer behavior literature in three distinct ways. First, the authors build upon extant literature which has revealed creative choice counter conformity and mortality legacy as underlying dispositional motivations that contribute to collector identity salience. Second, while materialism has been tied to collecting behaviors via conceptual studies, the authors also examine the broader impact of materialism on an individual’s life satisfaction. Finally, the authors explore how collector identity salience and collector engagement contribute to satisfaction with life.

scholarly journals Mediating Effect of Organisational Culture between Leadership Values on Innovation: A Partial Least Squares (PLS) Path-Modeling

2013 ◽  
Vol 63 (2) ◽  
Author(s):  
Mokhtar Abdullah ◽  
Mohd Rashid Ab Hamid ◽  
Zainol Mustafa ◽  
Fazli Idris ◽  
Nur Riza Mohd Suradi
Keyword(s):  
Organizational Culture ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Organisational Culture ◽  
Mediating Effect ◽  
Working Environment ◽  
Equation Modeling ◽  
Leadership Values

This exploratory study examined how leadership values affect innovation through organizational culture in organisations. A model of these relationships was created based on earlier research on value-based leadership and culture and a sample of 390 managers and personnel of Government-link companies in Malaysia. The model was assessed using Partial Least Squares (PLS) based Structural Equation Modeling (SEM). Analyses with the PLS technique confirmed all the hypotheses concerned. The results generally support significant relationships between leadership values, organisational culture and innovation. The study also confirmed the mediating role of organizational culture for the relationship between leadership values and innovation in organisations. The role of organizational culture is important for understanding how leadership values and innovation are related. The results of the study also suggest several aspects that may help organisations create conducive working environment supportive of innovation.

scholarly journals eWOM in C2C Platforms: Combining IAM and Customer Satisfaction to Examine the Impact on Purchase Intention

2021 ◽  
Vol 16 (5) ◽  
pp. 1612-1630
Author(s):  
Salvador Bueno ◽  
M. Dolores Gallego
Keyword(s):  
Least Squares ◽  
Partial Least Squares ◽  
Purchase Intention ◽  
Structural Equation ◽  
Source Credibility ◽  
Positive Impact ◽  
Equation Modeling ◽  
Research Model ◽  
Argument Quality ◽  
The Impact

This study is focused on communications that come from consumer-to-consumer (C2C) ecommerce relationships. This topic is directly associated with the electronic word-of-mouth (eWOM) phenomenon. eWOM is related to the set of positive or negative opinions made by potential, actual, or former customers about a seller. The present study proposes a structural equation modeling with partial least squares (PLS-SEM) research model to analyze consumers’ opinions impact on attitude toward purchasing. This model is based on the Information Adoption Model (IAM) in combination with an ecommerce satisfaction perspective, comprising five constructs: (1) service quality, (2) ecommerce satisfaction, (3) argument quality, (4) source credibility and (5) purchase intention. The model was tested by applying the Smart Partial Least Squares (SmartPLS) software for which 116 effective data from customers of the Taobao C2C platform were used. The findings reveal that all of the defined relationships were supported, confirming the positive impact of all the proposed constructs on the purchase intention. In this respect, the findings suggest that C2C platforms should strengthen the analyzed connections to grow the business and to promote transactions. Finally, implications and limitations related to the explanatory capacity and the sample are identified.

scholarly journals The Role of Managerial Commitment and TPM Implementation Strategies in Productivity Benefits

2018 ◽  
Vol 8 (7) ◽  
pp. 1153 ◽  
Author(s):  
José Díaz-Reza ◽  
Jorge García-Alcaraz ◽  
Liliana Avelar-Sosa ◽  
José Mendoza-Fong ◽  
Juan Sáenz Diez-Muro ◽  
...  
Keyword(s):  
Least Squares ◽  
Structural Equation Model ◽  
Preventive Maintenance ◽  
Latent Variables ◽  
Structural Equation ◽  
Manufacturing Industry ◽  
Implementation Strategies ◽  
Equation Model ◽  
Total Productive Maintenance

The present research proposes a structural equation model to integrate four latent variables: managerial commitment, preventive maintenance, total productive maintenance, and productivity benefits. In addition, these variables are related through six research hypotheses that are validated using collected data from 368 surveys administered in the Mexican manufacturing industry. Consequently, the model is evaluated using partial least squares. The results show that managerial commitment is critical to achieve productivity benefits, while preventive maintenance is indispensable to total preventive maintenance. These results may encourage company managers to focus on managerial commitment and implement preventive maintenance programs to guarantee the success of total productive maintenance.

scholarly journals Applying the Theory of Planned Behavior to Examine Pro-Environmental Behavior: The Moderating Effect of COVID-19 Beliefs

2020 ◽  
Vol 12 (24) ◽  
pp. 10556
Author(s):  
Caterina Lucarelli ◽  
Camilla Mazzoli ◽  
Sabrina Severini
Keyword(s):  
Climate Change ◽  
Theory Of Planned Behavior ◽  
Least Squares ◽  
Partial Least Squares ◽  
Planned Behavior ◽  
Structural Equation ◽  
Environmental Behavior ◽  
Group Analysis ◽  
Policy Implications ◽  
Equation Modeling

The COVID-19 pandemic and climate change issues present evident interdependencies which justify the spread of connected beliefs. We examine possible changes in individuals’ pro-environmental behavior in light of this pandemic, using the Theory of Planned Behavior (TPB) framework. A questionnaire survey was submitted to the same sample of individuals, before and during the pandemic. Our evidence, based on Partial Least Squares Structural Equation Modeling (PLS-SEM), shows that the COVID-19 pandemic has not led to a weakening in TPB construct relationships, or in related Pro-Environmental Behavior (PEB). Conversely, through our Partial Least Squares-Multi-Group Analysis (PLS-MGA), we show that individuals with greater awareness of interdependencies between the COVID-19 and climate change exhibit both higher Intention and reinforced Pro-Environmental Behaviors. This finding reveals interesting policy implications in terms of innovative behavioral drivers that should be employed to steer public support towards climate-oriented initiatives.

scholarly journals PERBANDINGAN ANTARA UNWEIGHTED LEAST SQUARES (ULS) DAN PARTIAL LEAST SQUARES (PLS) DALAM PEMODELAN PERSAMAAN STRUKTURAL (STUDI KASUS MODEL ANALISIS PRESTASI BELAJAR MAHASISWA TAHUN PERTAMA PROGRAM STUDI S1 MATEMATIKA FMIPA-INSTUTUT PERTANIAN BOGOR)

2017 ◽  
Vol 2 (1) ◽  
pp. 21
Author(s):  
Muhammad Amin Paris
Keyword(s):  
Least Squares ◽  
Student Learning ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Weighted Least Squares ◽  
Generalized Least Squares ◽  
Primary Data ◽  
Equation Modeling ◽  
Multivariate Techniques ◽  
Mathematics Students

Structural Equation Modeling (SEM) is one of multivariate techniques  that can estimates a series of interrelated dependence relationships from a number of endogenous and exogenous variables, as well as latent (unobserved) variables simultaneously. Estimation of Parameter methods that is often applied in SEM are Maximum Likelihood (ML), Weighted Least Squares (WLS), Unweighted Least Squares (ULS), Generalized Least Squares (GLS) and Partial Least Squares (PLS). This research aims to compare ULS method and PLS method in estimating parameter model of achievement of student learning in first year undergraduate Mathematics students, FMIPA, Bogor  Agricultural University ( IPB). This research use secondary and primary data which amounts to 112. The result of this research indicates that ULS method is more accurate than PLS methods. The analysis done with ULS method shows that motivation, capability and environmental had an effect to achievement of student learning.

scholarly journals A bibliometric study of global research activity in relation to the use of partial least squares for policy evaluation

2021 ◽  
pp. 49-54
Author(s):  
Rosanna Cataldo ◽  
Laura Antonucci ◽  
Corrado Crocetta ◽  
Maria Gabriella Grassia ◽  
Marina Marino
Keyword(s):  
Least Squares ◽  
Partial Least Squares ◽  
Policy Evaluation ◽  
Structural Equation ◽  
Bibliometric Study ◽  
Equation Modeling ◽  
Path Modeling ◽  
Research Activity ◽  
Knowledge Database ◽  
Scopus Database

Structural equation modeling (SEM), especially partial least squares path modeling (PLS-PM) has become a mainstream method in many fields of research. In the last years it has been increasingly disseminated in a variety of disciplines. The researchers have been promoting this new statistical methods for the evaluation of policies. Generally, policy evaluation applies evaluation principles and methods to examine the content, implementation or impact of a policy. To better understand and characterize this trend, a bibliometric study of international papers on this subject has been developed in order to describe the use of SEM and PLS-PM approaches in the policy evaluation in the almost last 20 years. A total of 450 articles from 2000 to 2020 have been selected and analyzed in order to discover the research trends in this field and the main dimensions and words related to the terms “decision making” and “SEM-PLS” approach, that are most commonly employed in the scientific literature. The research has been conducted in theWeb of Science from ISI Web of Knowledge database and Scopus database, with the aim of identifying the major themes, authors, areas, types of the sources, titles, years of publication and countries of these publications, as well as the main themes related to the two topic analyzed

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