• Control chain contagion

      Reusen, Evelien; Stouthuysen, Kristof; Roodhooft, Filip; Van den Abbeele, Alexandra; Slabbinck, Hendrik (2013)
      There are important advantages to including reversed items in questionnaires (e.g., control of acquiescence, disruption of nonsubstantive responding, better coverage of the domain of content of a construct), but reversed items can also lead to measurement problems (e.g., low measure reliability, complex factor structures). The authors advocate the continued use of reversed items in measurement instruments but also argue that they should be used with caution. To help researchers improve their scale construction practices, the authors provide a comprehensive review of the literature on reversed and negated items and offer recommendations about their use in questionnaires. The theoretical discussion is supplemented with data on 1330 items from measurement scales that have appeared in Journal of Marketing Research and Journal of Consumer Research.
    • Control chain contagion

      Reusen, Evelien; Stouthuysen, Kristof; Roodhooft, Filip; Van den Abbeele, Alexandra; Slabbinck, Hendrik (2013)
    • Control chain contagion

      Reusen, Evelien; Stouthuysen, Kristof; Roodhooft, Filip; Van den Abbeele, Alexandra; Slabbinck, Hendrik (2013)
    • Imitation of management practices In supply networks: Relational and environmental effects

      Reusen, Evelien; Stouthuysen, Kristof; Roodhooft, Filip; Van den Abbeele, Alexandra; Slabbinck, Hendrik (Journal of Supply Chain Management, 2020)
      This study investigates the imitative use of management practices across a multitier supply network. Although imitation may take the form of any management practice, operationally, we focus on whether the buyer's control practices used with first‐tier suppliers results in similar control practices being used by these first‐tier suppliers with the second‐tier suppliers. Drawing on institutional theory, we identify relational context (i.e., affective commitment) and environmental context (i.e., environmental uncertainty) as two important factors influencing the extent to which such imitation takes place. Using unique survey data of vertically linked supply chain triads, we generally find support for the occurrence of imitation and more so in cases of high affective commitment. The results regarding environmental uncertainty further reveal selectivity in imitative behavior, calling attention to the level of deliberateness in imitation decisions in supply networks. Besides contributing to theory on imitative behaviors in the supply chain, this study also generates practical implications on the spread of management practices across multiple tiers.
    • Initial trust and intentions to buy: The effect of vendor-specific guarantees, customer reviews and the role of online shopping experience

      Stouthuysen, Kristof; Teunis, Ineke; Reusen, Evelien; Slabbinck, Hendrik (Electronic Commerce Research and Applications, 2018)
      This study experimentally investigates the effects of vendor-specific guarantees and customer reviews (1) on the formation of initial consumers’ trust—separating institutional and competence trust—and (2) on first-time consumers’ intentions to buy. In addition, we examine how differing levels of online shopping experience moderate the relationship between trust and consumers’ intentions to buy. The empirical results of the study reveal the relative effectiveness of the two vendor mechanisms, with vendor-specific guarantees having a more positive effect on institutional trust and customer reviews on competence trust. While our results also show that initial trust is a central concept in explaining consumers’ intentions to buy, we find that this relationship is more pronounced for competence trust in case when consumers are more experienced with online shopping. Meanwhile, institutional trust seems a necessary prerequisite for both experienced and inexperienced online shoppers to actually buy from an unfamiliar vendor. Our study provides important managerial implications that are of interest to online vendors, especially for newly established or unknown web-based businesses.
    • Literature review: The impact of auditor interactions on audit quality

      Cardinaels, Eddy; Reusen, Evelien; Goris, Jeffrey; Stouthuysen, Kristof (2020)
      The judgment and decision-making literature in auditing largely focuses on individual auditor judgments. However, auditors do not work in isolation. They interact with other auditors in audit engagements and with other participants in the financial reporting process. For this reason, scholars have called for more research on how the people, tasks, and environment that auditors interact with influence their performance and hence, the audit quality of their work (Nelson & Tan, 2005; Trotman, Bauer & Humphreys, 2015). This review identifies three specific issues related to these influences that, we believe, warrant additional research and consideration. The first two issues relate to between-auditor interactions within the audit firm. The third issue relates to interactions with groups outside the firm
    • Misaligned control: the role of management control system imitation in supply chains

      Reusen, Evelien; Stouthuysen, Kristof (Accounting Organizations and Society, 2017)
      This study investigates how interorganizational imitation influences management control decisions in a supply chain setting. Control design in interfirm exchanges is traditionally thought to be based on the principle of matching, where organizations install MCS that align with the transaction context. However, despite these theorized interrelationships, misaligned transactions commonly exist in practice. In this study, we propose a framework on the potential sources of such misalignment. We argue that control misalignment can be attributed to imitating behavior, by which organizations adopt MCS following the example of other organizations. Based on survey data collected from firms involved in a supply chain triad, we demonstrate that buyers control their upstream suppliers partially by imitating how their downstream customer controls them. Notably, buyers appear to imitate despite variations in transaction context, creating a basis for misalignment in line with our predictions.
    • Practice note: Copycat behavior by junior auditors – The impact of their senior’s working style and the role of promotion incentives

      Cardinaels, Eddy; Reusen, Evelien; Goris, Jeffrey; Stouthuysen, Kristof (2020)
      As a key attribute to audit quality, regulators specify that more experienced staff (i.e. managers, senior auditors) should provide less experienced staff with appropriate coaching and on-the-job training (IAASB 2014). It is fairly common for junior auditors to start their auditing career by mimicking a more senior person who performs similar tasks; as the saying goes, “Monkey see, monkey do” (Cannon, 2016). Yet, while imitation is an inherent human tendency, limited evidence exists on the impact of such imitative behavior on the quality of an individual auditor’s judgment. The objective of our research project is to examine the extent to which mimicking behavior occurs in junior–senior auditor relationships and its consequences for audit quality. In particular, we advance the argument that this imitation tendency may lead junior auditors to follow seniors’ auditing practices, even when those practices are not always ideal. We also examine whether promotion opportunities for the junior can be an important contributor in mimicking an audit style of a senior (which in turn would affect audit quality). The tendency to imitate their senior – even though his working practices might not be ideal - might be higher when the direct senior has a strong voice in the promotion decision of the junior. The findings of this study are expected to provide valuable insights and r recommendations for practice
    • Practice note: Imitatiegedrag bij junior auditors: De impact van de werkstijl van de senior en de rol van promotiedruk

      Cardinaels, Eddy; Reusen, Evelien; Goris, Jeffrey; Stouthuysen, Kristof (2020)
      Om audit kwaliteit te waarborgen, hebben meer ervaren auditors (i.e., senior auditors) de taak om minder ervaren auditors (i.e., junior auditors) tijdig te beoordelen en te voorzien van gepaste coaching en ‘on-the-job’ training (IAASB 2014). Het geven van het goede voorbeeld door de senior is hierbij belangrijk, zeker wanneer we erkennen dat junior auditors in het begin van hun carrière vaak geneigd zijn het gedrag en de werkstijl van senior auditors te imiteren. Hoewel het imiteren van anderen deel uitmaakt van het menselijke gedrag, hebben we tot op heden nog maar weinig inzicht in hoe imitatiegedrag de oordeelsvorming bij junior auditors beïnvloedt. Het doel van dit onderzoeksproject is om de rol van imitatiegedrag in junior-senior auditor relaties na te gaan en inzicht te krijgen in de gevolgen hiervan op auditkwaliteit. Tegelijkertijd onderzoeken we ook hoe promotiedruk dit imitatiegedrag kan versterken. De neiging van junior auditors om hun senior te imiteren – zelfs wanneer deze laatste zijn werkstijl niet in lijn is met de verwachte professioneelkritische houding – kan meer uitgesproken zijn wanneer de senior auditor een doorslaggevende stem heeft bij toekomstige promotiebeslissingen. De bevindingen van deze studie zullen leiden tot waardevolle inzichten voor het wereldwijde auditberoep.
    • Time driven activity based costing for public services: a field study in Belgian swimming pools

      Stouthuysen, Kristof; Schierhout, K.; Roodhooft, Filip; Reusen, Evelien (Public Money and Management, 2014)
      This paper empirically investigates the antecedents of growth through mergers and acquisitions (M&As) in a typical continental European country, Belgium. The article reports on a study using data on 484 private and listed bidders engaging in 990 M&As during 1997–2007, and matches this sample with companies that did not pursue any external growth. By analyzing firm characteristics, industry, and aggregate financial market variables, the study can also discern the motives that are important in the decision to acquire. The results show that neither the firm's cash position nor its cash-generating abilities influence its choice to grow externally. Yet, intangible assets affect the M&A decision positively, whereas ownership concentration and bank loans have a negative effect. In industries where incumbents are operating at a lower scale and in more highly concentrated industries, the odds of firms participating in M&As are larger. Industry deregulation, industry growth, and financial market conditions have no influence. These findings are largely comparable across listed and private firms. Yet, the data do reveal that the operating scale of industry incumbents and industry concentration matter only in horizontal and domestic takeover decisions.
    • Trust transfer and partner selection in interfirm relationships

      Reusen, Evelien; Stouthuysen, Kristof (Accounting, Organizations and Society, 2020)
      Despite third parties being important conduits of trust, little is known about the mechanisms and conditions relevant to their influence on trust formation and partner selection in interfirm relationships. In this study, we experimentally examine how varying levels of third-party information shape the trust that buyer managers have in a potential supplier firm, and how this trust affects subsequent selection decisions. In addition, we investigate when this information is most influential, by accounting for the moderating impact of the focal firm’s own prior experience. As expected, both neutral and favorable third-party information are able to elicit trust, yet with different effects on competence and goodwill trusting beliefs. These trusting beliefs, in turn, are positively associated with the likelihood of the supplier to be selected. Notably, we find third-party effects over and above the effects resulting from own prior experience. Overall, by investigating differences with regard to the origin and content of information and the specific type of trust, this study advances a more nuanced understanding of the partner selection process.