国立情報学研究所で電子化したコンテンツを使用している。

国立情報学研究所で電子化したコンテンツを使用している。

Audit inquiry can be a valuable source of information for auditors, particularly when the client provides useful information about important issues that could affect the audit. Recent studies indicate that the way an audit inquiry is conducted can affect the level of cooperation in the client's response. In this study, I investigate the use of social norms as an intervention auditors could include in their inquiries to increase the likelihood of client cooperation. To test my hypotheses, I conducted a 2x2 between-subjects experiment with 138 MBA and senior accounting students who proxied for non-accounting and accounting managers, respectively. I manipulated the auditor's use of a positive descriptive norm, which informed participants that the desired behavior is typical among similar others. I also manipulated the auditor's use of a negative injunctive norm, which informed participants of social disapproval for not engaging in the desired behavior. The dependent variable was a scaled measure of the likelihood the participant would disclose useful information in their response to the auditor. I find evidence of a main effect for both social norms I test. I do not find evidence of an interaction between the two social norms. My findings contribute to the audit literature as well as to audit practice. First, I contribute to the audit literature by identifying factors that improve client cooperation with an audit inquiry, including the communication of a positive descriptive norm and a negative injunctive norm. Second, my findings contribute to practice by providing evidence that social norms included in an audit inquiry can persuade clients to cooperate with an inquiry.

This bachelor’s thesis is a quantitative study examining the factors influencing the Green Purchase Intention of (green) skincare among European consumers. The underpinning theory for this paper was the Theory of Planned Behavior and its influencing constructs such as Attitude, Subjective Norm, and Perceived Behavioral Control, as well as various selected determinants such as Environmental Concern, Environmental Knowledge, Health Concern, Injunctive Norm, Descriptive Norm, Electronic Word-of-Mouth, Price Sensitivity, Availability, and Perceived Consumer Effectiveness. The determinants were selected after conducting a literature review that primarily consisted of secondary data in the form of research articles dealing with the same research area of Green Purchase Intention. In order to collect primary data relevant to this study, an online survey in the form of a questionnaire was employed. Overall, 385 respondents from various European countries took part in this study. The survey sample was statistically tested using the SPSS AMOS and SPSS software. This was done in order to utilize the data collected fully. Therefore, two hypothesis models were constructed for this study. The results of Model 1, which were tested using SPSS AMOS denoted that Attitude had a significant relationship with Green Purchase Intention of green skincare products. The results of Model 2, which were tested using SPSS showed that Environmental Concern, Environmental Knowledge, Health Concern, and Perceived Consumer Effectiveness had a significant positive relationship with Green Purchase Intention. Thus, as a result, this study offers findings that manufacturers and retailers of green skincare could use to advance their marketing strategies. Primarily, it can be argued that green skincare brands should focus on targeting consumers who are already environmentally conscious rather than trying to gain over consumers with no environmental knowledge and concern. However, we do not deem our results sufficient enough to allow us to provide further managerial contributions.