Staff auditors often rely on team members as a source of information to determine the behaviors that are normal and acceptable. This may be one cause of the prevalence of audit quality reducing dysfunctional audit behaviors (DAB) within the profession. Social influence theory, applied in an auditing context, posits that staff auditors are influenced not only by the preferences of their superiors (i.e., compliance pressure) but also by their peers' DAB (i.e., conformity pressure). Given the importance of the work performed by staff auditors, I conduct an experiment to identify the role that a peer team member's behavior and a superior's preference plays in influencing staff auditors' behavior. I predict, and find, that staff auditors with a peer team member who engages in a DAB are more likely to engage in a DAB. I also predict, and find, that staff auditors with a superior who has a preference toward efficiency are more likely to engage in a DAB. Finally, I predict that a superior's preference toward efficiency will amplify the influence of a peer team member's involvement in a DAB. Interestingly, I find that a superior's preference amplifies the effect of a peer team member's behavior when it is toward efficiency only, not effectiveness, for a face-to-face request from the client, but not for an email request. These results suggest that peer behavior influences the effect of a superior's preference of staff auditors in the intimidating situation of having a face-to-face interaction with the client. This could be because of the cognitive dissonance staff auditors experience when their general understanding of the standards does not align with their peer's behavior. The results of this study provide insights into a potential risk introduced to the audit engagement through audit team dynamics. / Doctor of Philosophy / Financial statement audits conducted by public accounting firms are frequently performed in a team setting. Most of the audit team consists of younger, inexperienced staff auditors who perform much of the testwork that informs the final audit opinion. Staff auditors’ lack of knowledge requires them to seek information to complete their testwork, from both their peer team members and their superiors. Peer team members may engage in behaviors that reduce the quality of the audit, which shows staff auditors that these dysfunctional behaviors are acceptable. At the same time, superiors often display a preference toward effectiveness (i.e., improving audit quality) or efficiency (i.e., saving time). I perform an experiment to determine if staff auditors mimic the audit quality reducing behaviors of their peer team members, while also considering the preference of their superior. I find that staff auditors are more likely to engage in audit quality decreasing behaviors when their peer team members have done so previously. I also find that staff auditors are more likely to engage in audit quality decreasing behaviors when their superior has a preference toward efficiency. I find that a superior’s preference toward efficiency, but not effectiveness, amplifies the effect that a peer team member’s behavior has on the likelihood that a staff auditor engages in an audit quality increasing behavior of requesting information from the client in a face-to-face interaction, but not for an email request. These results suggest that peer behavior influences the effect of a superior’s preference of staff auditors in the intimidating situation of having a face-to-face interaction with the client. In general, I find that peer behavior and superior preference influence staff auditors’ chosen behaviors.

Magister Artium - MA / Hookah-pipe smoking escalated from being a cultural phenomenon to being a social phenomenon. Studies suggest that the hookah-pipe is a high-risk phenomenon which has become a highly acceptable social practice influenced by social factors such as smoking initiations among peers. What is unknown is whether peer pressure and social acceptance have an influence on the use of the hookah-pipe. The aim of this study is therefore to compare the relationship between peer pressure and social acceptance among adolescent hookah-pipe users and non-users. The objectives of the study are to determine the prevalence of peer pressure, social acceptability and smoking tobacco using the hookah-pipe among adolescents; establish the relationship between peer pressure and social acceptability of adolescent hookah-pipe users and non-users and to compare the relationship between peer pressure and social acceptability among adolescent hookah-pipe users and non-users. A cross-sectional comparative correlation study was conducted with a sample of Grade 9 adolescents attending secondary schools in the Metro East Education District in Cape Town. Structured questionnaires constructed from the NationalASH 10 Year Snapshot Survey, the 10-year in-depth survey, the health and lifestyle survey and peer pressure, as well as an NICHD Study of Early Child Care and Youth Development questionnaire were completed by the participants. The Statistical Package for the Social Science (SPSS) software was used to analyse the data. The results show that no relationship was found between peer pressure and social acceptance, but a relationship was found between parental rules and monitoring around tobacco use for hookah-pipe users. A significant difference was also found in the attitudes towards hookah use between users and non-users. The ethics for this study included voluntary participation, informed consent and anonymity.

The present study examined age cohort differences in older and younger adults as they relate to perceptions of helpful counselor characteristics. The present study also assessed whether previous help-seeking behavior influences perceptions of what counselor characteristics would be helpful. The social influence model is used as basis for predictions. The first research hypothesis for the present study was that there would be an age by cohort interaction in perceptions of helpful counselor characteristics at both Time 1 (1991) and Time 2 (2001). The second research hypothesis was that there would be a main effect for cohort, with more recently born cohorts preferring more interpersonal counselor characteristics. The third research hypothesis was that there would be a main effect for age in endorsement of the social influence model. The fourth research hypothesis was that there would be a significant difference between the perceptions of those individuals who had previously sought help from a mental health professional and those individuals who had not sought help, regardless of age and cohort. A revised Adjective Check List (Gough, 1965; Gough & Heilbrum, 1983) was used to assess perceptions of helpful counselor characteristics. Chi-square analyses, MANOVA/supplementary ANOVAs, and exploratory factor analyses were used to test the research hypotheses. The first and second research hypotheses were supported. The third research hypothesis was not supported. The fourth research hypothesis was supported for Time 1, but not for Time 2. Limitations of the present study and implications of this research are discussed.

The study examines how social media can be used in a business-to-business context. To understand the communication conditions, factors has been identified that affects the choice of communication channels for different types of information transferred between parts. Furthermore, the study investigates the underlying reasons for why certain communication channels are chosen before others, in different situations. The study results are based on qualitative semi-structured interviews with employees in a small engineering consulting company. The investigation has focused on employee communication and choice of communication tools primarily in relation to the business relationship. The study answers the following questions: What factors may contribute to the selection of different communication tools in business-to-business? What are the conditions and reasons for employees to use social media in business-to-business? What opportunities can social media pose for managing knowledge exchange with customers in business-to-business? The theoretical framework is based on Media Richness Theory and Social Influence Theory. The results show that factors that affect use of social media between businesses are 1) social environmental influences on attitudes towards social media (positive or negative), 2) individual analogue and digital values, 3) social media are primarily used in a private context 4) individual's role and level within the company. It is proposed that companies require strategies and increased knowledge to operate efficiently with social media in business to business. The results also shows that factors affecting the choice of communications channels between employees and business relationship are: 1) context-dependent, 2) the availability and accessibility, 3) the role and level in the company, 4) customer relationship development, 5) the information degree of ambiguity, 6) communication channel degree of "richness", 7) urgency, 8) confirmation of agreement. / Program: Magisterutbildning i strategisk information och kommunikation

Without question, it is apparent that organizations are predominantly dependent on the use of computer-mediated communication (CMC) to conduct their daily operations. As a result, information is rapidly flowing throughout the workplace and being exchanged at a rate unlike ever before. Unfortunately, this rapid flow of information has increased the potential for information overload to occur among employees. Through a phenomenological based approach, this study explored the experiences of information overload that occur as a result of CMC use in the workplace, from the subjective point of view of ten participants. Findings indicated that the experiences described among these participants can be understood through the examination of four descriptive themes: Constant Communication, Unpredictability, Miscommunication, and lastly Increased Workload and Responsibilities. Furthermore, two theories: Media Richness Theory (MRT) and Social Influence Theory (SIT), served as the theoretical framework for this study.

Indiana University-Purdue University Indianapolis (IUPUI) / This thesis combines human and machine intelligence for consensus decision-making, and it contains four interrelated research areas. Before presenting the four research areas, this thesis presents a literature review on decision-making using two criteria: trust and risk. The analysis involves studying the individual and the multi-stakeholder decision-making. Also, it explores the relationship between trust and risk to provide insight on how to apply them when making any decision. This thesis presents a grouping procedure of the existing trust-based multi-stakeholder decision-making schemes by considering the group decision-making process and models. In the first research area, this thesis presents the foundation of building multi-stakeholder consensus decision-making (MSCDM). This thesis describes trust-based multi-stakeholder decision-making for water allocation to help the participants select a solution that comes from the best model. Several criteria are involved when deciding on a solution such as trust, damage, and benefit. This thesis considers Jain's fairness index as an indicator of reaching balance or equality for the stakeholder's needs. The preferred scenario is when having a high trust, low damages and high benefits. The worst scenario involves having low trust, high damage, and low benefit. The model is dynamic by adapting to the changes over time. The decision to select is the solution that is fair for almost everyone. In the second research area, this thesis presents a MSCDM, which is a generic framework that coordinates the decision-making rounds among stakeholders based on their influence toward each other, as represented by the trust relationship among them. This thesis describes the MSCDM framework that helps to find a decision the stakeholders can agree upon. Reaching a consensus decision might require several rounds where stakeholders negotiate by rating each other. This thesis presents the results of implementing MSCDM and evaluates the effect of trust on the consensus achievement and the reduction in the number of rounds needed to reach the final decision. This thesis presents Rating Convergence in the implemented MSCDM framework, and such convergence is a result of changes in the stakeholders' rating behavior in each round. This thesis evaluates the effect of trust on the rating changes by measuring the distance of the choices made by the stakeholders. Trust is useful in decreasing the distances. In the third research area, this thesis presents Rating Convergence in the implemented MSCDM framework, and such convergence is a result of changes in stakeholders' rating behavior in each round. This thesis evaluates the effect of trust on the rating changes by measuring the perturbation in the rating matrix. Trust is useful in increasing the rating matrix perturbation. Such perturbation helps to decrease the number of rounds. Therefore, trust helps to increase the speed of agreeing upon the same decision through the influence. In the fourth research area, this thesis presents Rating Aggregation operators in the implemented MSCDM framework. This thesis addresses the need for aggregating the stakeholders' ratings while they negotiate on the round of decisions to compute the consensus achievement. This thesis presents four aggregation operators: weighted sum (WS), weighted product (WP), weighted product similarity measure (WPSM), and weighted exponent similarity measure (WESM). This thesis studies the performance of those aggregation operators in terms of consensus achievement and the number of rounds needed. The consensus threshold controls the performance of these operators. The contribution of this thesis lays the foundation for developing a framework for MSCDM that facilitates reaching the consensus decision by accounting for the stakeholders' influences toward one another. Trust represents the influence.

This thesis explores the influence of User-Generated Content (UGC) on the purchasingdecisions of millennials in the fast fashion industry, particularly through the platformsInstagram and TikTok. The research delves into the transformation from offline to onlinemarketing within the fast fashion sector, examining both fast-fashion and ultra-fast fashion tounderstand UGC's impact on consumer behavior, including environmental and ethicalconcerns. Employing a qualitative research methodology, this study focuses on thematic and contentanalysis to unravel the intricate ways in which UGC shapes millennials' purchasing decisions.The research provides an in-depth exploration of the subjective experiences, perceptions, andmotivations of this demographic, offering rich insights into their interaction with UGC.Additionally, the study integrates social influence theory and buying behavior theory tounderstand the dynamics of digital consumer engagement and the role of UGC incontemporary marketing strategies. Through interviews with Millennial consumers and analysis of their interactions with UGC,the research uncovers patterns and trends that highlight the significant role of UGC in digitalmarketing and consumer decision-making. The results suggest that while UGC significantlyinfluences Millennials, the impact varies across different aspects of the fast fashion sector.This research fills a void in current literature by providing a focused analysis of UGC'sinfluence across generational divides, thus contributing to a deeper understanding of digitalbehavior in the fast fashion industry.

<div>This thesis combines human and machine intelligence for consensus decision-making, and it contains four interrelated research areas. Before presenting the four research areas, this thesis presents a literature review on decision-making using two criteria: trust and risk. The analysis involves studying the individual and the multi-stakeholder decision-making. Also, it explores the relationship between trust and risk to provide insight on how to apply them when making any decision. This thesis presents a grouping procedure of the existing trust-based multi-stakeholder decision-making schemes by considering the group decision-making process and models. In the first research area, this thesis presents the foundation of building multi-stakeholder consensus decision-making (MSCDM). This thesis describes trust-based multi-stakeholder decision-making for water allocation to help the participants select a solution that comes from the best model. Several criteria are involved when deciding on a solution such as trust, damage, and benefit. This thesis considers Jain's fairness index as an indicator of reaching balance or equality for the stakeholder's needs. The preferred scenario is when having a high trust, low damages and high benefits. The worst scenario involves having low trust, high damage, and low benefit. The model is dynamic by adapting to the changes over time. The decision to select is the solution that is fair for almost everyone. In the second research area, this thesis presents a MSCDM, which is a generic framework that coordinates the decision-making rounds among stakeholders based on their influence toward each other, as represented by the trust relationship among them. This thesis describes the MSCDM framework that helps to find a decision the stakeholders can agree upon. Reaching a consensus decision might require several rounds where stakeholders negotiate by rating each other. This thesis presents the results of implementing MSCDM and evaluates the effect of trust on the consensus achievement and the reduction in the number of rounds needed to reach the final decision. This thesis presents Rating Convergence in the implemented MSCDM framework, and such convergence is a result of changes in the stakeholders' rating behavior in each round. This thesis evaluates the effect of trust on the rating changes by measuring the distance of the choices made by the stakeholders. Trust is useful in decreasing the distances. In the third research area, this thesis presents Rating Convergence in the implemented MSCDM framework, and such convergence is a result of changes in stakeholders' rating behavior in each round. This thesis evaluates the effect of trust on the rating changes by measuring the perturbation in the rating matrix. Trust is useful in increasing the rating matrix perturbation. Such perturbation helps to decrease the number of rounds. Therefore, trust helps to increase the speed of agreeing upon the same decision through the influence. In the fourth research area, this thesis presents Rating Aggregation operators in the implemented MSCDM framework. This thesis addresses the need for aggregating the stakeholders' ratings while they negotiate on the round of decisions to compute the consensus achievement. This thesis presents four aggregation operators: weighted sum (WS), weighted product (WP), weighted product similarity measure (WPSM), and weighted exponent similarity measure (WESM). This thesis studies the performance of those aggregation operators in terms of consensus achievement and the number of rounds needed. The consensus threshold controls the performance of these operators. The contribution of this thesis lays the foundation for developing a framework for MSCDM that facilitates reaching the consensus decision by accounting for the stakeholders' influences toward one another. Trust represents the influence.</div>