Audit Resource Planning Success in B2B E-Commerce: Development and Testing of a Measurement Scale

Abstract

The e-commerce audit engagement scenario makes audit resource planning (ARP) an activity full of technological complexities. These complexities generally involve both e-commerce technologies and enterprise information integration, putting real pressure on the audit organization's scarce human and financial resources. However, the success (or effectiveness) of such complex audit resource planning activity is not well understood or easily measured. This paper attempts to develop and diagnostically test measurement scales using classical measurement development framework and contemporary structural equation modeling methods.

This study is motivated by prior studies in the conventional (non e-commerce) audit resource planning, and audit-planning domain published in the accounting and management information systems discipline. The prior studies suggest that audit resource planning in a B2B (business-to-business) e-commerce engagement is a multi dimensional construct consisting of four latent dimensions. The four latent dimensions of ARP success are reflected through several manifest variables obtained from various relevant studies.

The results confirm that audit resource planning success is operationalizable as a measurement scale with the four dimensions. The results of the study are tools for benchmarking future efforts by audit organizations. Accounting scholars can also use this study as a base for operationalizing audit resource planning success as a key dependent variable in future research.     

Connection between customer emotions and relationship quality in online music services

Previous research focuses primarily on studying the influence of emotions on satisfaction in online music services, whereas few studies analyse their effects on trust and commitment. This study specifically examines the interaction role of emotions in relationship quality (i.e. a higher-order construct composed of commitment, satisfaction and trust). We hypothesise that emotions will exert a direct effect on relationship quality, but will also moderate the relationship between its components. An empirical survey is used to test the hypotheses. Data are collected from a total of 408 users of online music services from the UK, Germany and Denmark. The results provide strong support for the proposals that, on the one hand, satisfaction and trust lead customers towards developing high commitment to online music services; and, on the other hand, emotions are important quasi-moderators to engage in online service relationships. The results of this study could help online music service providers (a) to create a successful business model; and (b) to determine the main drivers of online loyalty.