• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.93-102
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• 2022

The goal of this study was to see how big data analytics (BDA) affected external audit procedures in the Middle East. The measurement model and structural model of this investigation were evaluated using PLS-SEM (3.3.3). The study sample members were (361) auditors who work in auditing companies in Kuwait, Saudi Arabia, the United Arab Emirates, Jordan, Bahrain, Egypt, Lebanon, and Iraq. A questionnaire was chosen to the study sample members electronically, and the study sample members were (5093) auditors who work in auditing companies in Kuwait, Saudi Arabia, the United Arab Emirates, Jordan, Bahrain, Egypt, Lebanon, and Iraq. To choose the sample, the researchers used a stratified random sampling procedure. The findings show that BDA has an impact on audit procedures at all phases of the auditing process, where it contributes to information delivery that helps auditors understand the client's internal and external environments, which in turn influences the choice to accept the audit assignment. Furthermore, by providing essential information, BDA enables auditors to simply run analytical procedures, estimate client risks, and understand and evaluate the internal control system. As a result, auditors must develop their abilities in the BDA field, as it adds to the creation of additional value for both auditors and their clients.

• 한국IT서비스학회지
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• 제20권5호
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• pp.73-87
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• 2021

The COVID-19 pandemic has brought about many changes in our daily lives and in industries as a whole. The most notable change was the spread of the untact culture to minimize face-to-face contact. The spread of the untact culture has changed the use of public transportation. Looking at the results of previous SARS and MERS studies, it was found that as the pandemic spreads, the use of public transportation decreased. Recently, the mobility sharing service is attracting attention as a personalized means of transportation instead of public transportation. Therefore, in this study, the factors affecting the intention to use the mobility sharing service were to be identified by the actual users. In this study, economic benefit, convenience, sustainability, and sense of belonging were set as independent variables based on previous studies. In addition, the relationship between the perceived usefulness and perceived pleasure of these factors of use on intention to use was empirically analyzed through PLS-SEM. As a result of the study, it was found that economic benefits, convenience, sustainability, and sense of belongingness had a significant effect on intention to use through perceived usefulness and enjoyment. This study was meaningful in that it was verified through the study that economic benefits, convenience, sustainability, and a sense of belongingness were significant variables affecting the intention to use through usefulness and pleasure.

• 유통과학연구
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• 제20권8호
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• pp.9-20
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• 2022

Purpose: Distribution competence plays a key role in supply chain management. A successful distribution system will bring high values and profit for company. Omni-channel is a modern type of distribution which is used by many companies to access customers more effectively. This research is about the influence of distribution competence on customer value creation, competitive advantage and business performance of retailers in omni-channel. Research design, data and methodology: Questionnaires were issued to 200 managers who have experiences in using an Omni-channel to provide consumer goods. PLS-SEM is used to check the relationship among these above factors in omni-channel in Vietnam context. Results: Distribution competence has positive direct effect on business performance. At the same time, it has positive indirect effect on business performance through the mediating role of customer value creation and competitive advantage. Moreover, the role of mediating variables make contribution to strengthen the relationship of distribution competence and business performance in omni-channel. Conclusions: Through distribution competence, retailers can get competitive advantage, create more values for customers and increase business performance in omni channel in Vietnam.

• 유통과학연구
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• 제20권7호
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• pp.65-71
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• 2022

Purpose: Research on the intention to choose a university has an important role for universities in enrollment. The information element is considered essential to help students have specific information before making their decisions. However, how to distribute this information appropriately is an issue that needs to be studied. Therefore, this study was conducted to evaluate the influence of information distribution on intention to choose a university. Research design, data, and methodology: The study showed a survey on 259 samples from first-year students at public universities in Vietnam. PLS-SEM model was performed to find out the relationship between information distribution and intention to choose a university. Result: The results show that information quality and information helpfulness positively impact on attitudes towards universities. Attitude towards university has a positive effect on the intention to choose a university. Conclusion: From the results of this study, the authors also make some recommendations to help universities have good communication policies to improve their ability to attract students to choose a university. Quality and helpful information will help universities to be able to attract students more effectively to enroll based on an effective communication strategy.

• 유통과학연구
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• 제20권7호
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• pp.87-95
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• 2022

Purpose: This study aims to analyze the effects of Brand Coolness, Brand Love, and Self-brand Connections on Word-of-mouth positively. The retail format of Starbuck in Vietnam is successful in distribution applied when it becomes the place for customers to express themselves. Consumers are now aware about Brand Coolness of the Starbucks developed in Vietnam then turn to love the brand of store and connect themselves to the brand. In this study, the closest relationship to form the basis for consumer Word-of-mouth about a brand is the relationship between Brand Coolness and Brand Love. Results: The findings show that Brand Coolness and Brand Love are important value factors in customers' minds toward their behavior, form there, it will contribute to the brand store in distribution. Research design, data and methodology: This article used the quantitative technique utilizing PLS-SEM software to test the hypothesis with 600 samples. The data obtained shows that people have Word-of-mouth about the retail format of Starbucks in Ho Chi Minh City. Conclusion: The study has demonstrated the conclusions and proposed solutions to help beverage brands build Brand Love, thereby achieving coolness, connecting brands with themselves, leading to customer Word-of-mouth in a positive way towards retail format.

• The Journal of Asian Finance, Economics and Business
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• 제9권7호
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• pp.153-171
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• 2022

To measure economic performance, customer satisfaction indices are constructed. This study proposes an index for banking and telecom, a significant evaluative system for comparing and enhancing customer satisfaction across the industries. The study suggests and examines amendments and improvements to the prior indices and incorporates ignored indicators to propose a punier index for Pakistan. The study is a pioneer in integrating online and offline indices into a single comprehensive model. The study is enriched by the Theory of Reasoned Action and Technological Acceptance Model. A sample of 320 respondents was used. The sample was divided based on gender and marital status. To authenticate the theoretical model, PLS-SEM was applied. We discovered nine latent variables that define customer satisfaction and conclude that a single model can be utilized for e-commerce enterprises as well. The index scores are comparable to the American index for banking and the Turkish index for telecom. Multi-group analysis (MGA) was used to comprehend the differences among the groups. This reveals that customization, design, reliability, and responsiveness induce satisfaction in telecom male and married customers. For the banking industry, the difference exists in complaint handling, customization, corporate image, perceived price, reliability, responsiveness, sentiments, convenience, and security to satisfaction links, image and complaint handling to loyalty links.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.33-44
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• 2022

Women entrepreneurs play a vital role in employment creation, economic development, and growth. Women entrepreneurship is deep-rooted in the social and cultural norms and values of society. Women's entrepreneurship contribution is still invisible and needs to be properly investigated. The current research study explores "how institutions affect women's entrepreneurial performance in Pakistan" by using institutional and social cognitive theories. Focusing on the Formal and informal institutions, this research examines how institutions are affecting women's entrepreneurial performance by taking the mediating role of women's entrepreneurial self-efficacy and ethical decision making. A 7-point Likert scale research questionnaire is used to collect primary data. Data on active entrepreneurs are collected from the Peshawar, Mardan, and Abbottabad divisions of KPK's Women Chambers of Commerce. The data is empirically tested through the path analysis technique of structural equation modeling (SEM) through SMART PLS 3. The results indicated that women's entrepreneurial self-efficacy and ethical decision-making strongly mediate both institutions and significantly affect women's entrepreneurial performance. The study suggests that government and concerned departments should pay due attention to determinants like informal institutions and social constraints to boost women's entrepreneurial performance.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.207-217
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• 2022

In recent years, the Iraqi market witnessed a large opening that resulted from the entry of many different products with an absence of government regulations. As a result, marketing deception practices have emerged as a new phenomenon. This study examines the effect of deceptive brand image on consumer purchase intention, with consumer attitude as a mediator. A quantitative method was applied in the form of a questionnaire distributed to shoppers at Carrefour Supermarket in Erbil, Kurdistan Region of Iraq. A random sampling technique was conducted. Subsequently, 200 questionnaires were distributed, and 175 valid questionnaires were analyzed, indicating an 87% response rate. Partial least squares structural equation modelling (PLS-SEM) has been utilized to test the hypothesis. The result showed that brand image deception has a negative impact on consumer purchasing intention. Also, attitude mediates the relationship between deceptive brand image and consumer purchase intention. The empirical finding confirms that deceptive marketing practices such as brand deception can change the attitude of consumers negatively toward brands and, therefore, affect the consumer purchase intentions. The findings suggest that honest brand marketing is beneficial in increasing the attitude toward the brand. This strategy will increase consumer purchase intentions.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.219-230
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• 2022

The goal of this research is to look into the relationship between social media marketing activities and brand attachment in the online marketing business, based on the indirect effect of perceived value and self-brand connections. For this reason, the study has used self-administered questionnaires to collect the data from 425 males from the major cities of Pakistan including Islamabad, Karachi, Lahore, and Sialkot. Furthermore, based on the PLS-SEM technique the empirical findings show that social media marketing activities positively affect perceived value, self-brand connections, and brand attachment. Perceived value has a significant positive impact on brand attachment and mediates the influence of social media marketing activities on brand attachment. In addition to this, self-brand connections have a positive effect on brand attachment, and self-brand connections mediate the relationship between them. Thus, firms employing social media marketing activities successfully in their branding build upon a positive perception of the brand in the customer's mind resulting in customer attachment with the brand. This study can assist the e-commerce managers and brand managers in building strong customer attachment via perceived value and self-brand connections.

• 유통과학연구
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• 제20권7호
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• pp.35-46
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• 2022

Purpose: This study examines the effect of distribution knowledge sharing on innovation ability using work ethic as a variable that strengthens this effect. Research design, data and methodology: This research was conducted on 283 auditors who work at the Small Public Accounting Firm (SPAF) in Indonesia. The research method used is a verification method with a quantitative approach. The sampling technique used is a non-probability sampling technique with a purposive sampling type. Furthermore, the data analysis technique used is PLS-SEM. Results: The results of the tests that have been carried out show that distribution knowledge sharing has a significant effect on the auditor's innovation ability. Other test results show that work ethic has a significant effect on innovation ability and work ethic strengthens the effect of distribution knowledge sharing on auditors' innovation ability. Conclusions: Auditors in Indonesia have implemented distribution knowledge sharing activities optimally followed by a maximum work ethic to encourage high innovation abilities that will be able to create new methods and ideas that can be useful for clients. This research is expected to provide distribution knowledge to auditors to be able to improve their abilities, especially in the field of auditing to increase their competence as auditors.