Purpose – This paper aims to explore whether consumers' cognitive reactions to a branded product remain stable over time. In many created concepts, entity attributes are such that cognitive reactions to them change in a predictable manner by attraction to elements of novelty and typicality in...

Purpose – The purpose of this paper is to examine the influence of innovativeness, change seeking and cognitive effort on consumer responses to traditional versus virtual testing environment. Design/methodology/approach – The empirical study collects concept evaluations of five heterogeneous...

Purpose – This paper aims to review the notion of schemata in consumer behavior, placing particular emphasis on the conceptualization of brand knowledge, and illustrate how schema theory may act as a unifying conceptual framework to study what consumers know about products and brands. Extant...

Purpose This research aims to examine how source of funds (paying with company’s funds versus personal funds) affects buyer’s judgments of price fairness and via these judgments, buyer’s response to prices. Design/methodology/approach A scenario-based experiment is used ( N = 200). To test...

Accounting information is essentially multivariate and the relationships among variables may be difficult to establish. Differing multivariate information presentation methods may impact on the quality of the decisions made by users. Existing studies in this area have given scant attention to...

This study uses the ethical decision‐making model to examine underreporting and premature audit sign‐off in public accounting. Structural equation modelling results indicate that accountants view premature sign‐off activities differently from underreporting activities. For example, those...

Purpose – Prior literature provides clear evidence that the judgments of experts differ from those of non‐experts. For example, Smith and Kida concluded that the extent of common biases that they investigated often are reduced when experts perform job related tasks as compared to students....

The personal characteristics of users of accounting information are largely ignored in both internal and external financial reporting. Explores these differences, to identify the characteristics most likely to impact on management decision making, the successful implementation of accounting...

Purpose – The identity of brand, from the perspective of consumers, is the foundation of a good brand‐building program. Effective brand management encompassing brand personality is of paramount importance in reaching the overall company goals of satisfaction, loyalty, and profitability....

Purpose – The purpose of the paper is to explore children's perceptions of material possessions in Hong Kong using drawing and open‐ended questions. Design/methodology/approach – A total of 42 Chinese children aged 6‐12 were asked to draw what comes to their minds for two statements:...