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- Björk, Peter, et al.
(författare)
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Travel decision making : The role of habit
- 2008
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Ingår i: Tourismos. - : University of the Aegean, Greece. - 1790-8418 .- 1792-6521. ; 3:2, s. 11-34
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Tidskriftsartikel (refereegranskat)abstract
- The complexity of travel decision making is widely recognized and has previous been studied by the means of grand models and process studies. This study has used the Self-Reported Habit Index of Verplanken and Orbell (2003) to measure habit strength in 23 statements concerning travel decision making. The four subdecisions of particular interest in this study were; where and when to go on vacation, what to do, as well as how to travel to the chosen destination. The developed instrument unfolds a well recognized structure of travel behavior, results which validate the statements of SRHI and its applicability to the field of tourism. This research adds to the field of travel decision making by emphasizing the possibility to identify sub-decisions that are made out of habit and to use habit as a platform for tourist segmentation.
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| 2. |
- Jansson, Andreas, 1978-, et al.
(författare)
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Digitalisation and professional scepticism of Swedish auditors
- 2023
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Ingår i: Auditing Transformation. - : Taylor & Francis. - 9781003411390 - 9781032533032 ; , s. 136-156
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This chapter reports the results of a survey among Swedish authorised auditors, exploring the effect of the use of computer-assisted audit techniques (CAAT) on the exercise of professional scepticism of the auditor. The auditing industry is deeply affected by digitalisation and there is an ongoing debate regarding what effect increasing the use of digital tools in auditing will have on audit quality. The results are consistent with the view that the use of CAAT has a positive influence on audit quality by providing the auditor with more room for exercising professional scepticism that can increase the quality of the audit, but that this effect will primarily occur if the auditor is sufficiently sceptical as an individual. The study challenges the widely held theoretical notion that audit structure impairs the exercise of professional judgement in a professionally sceptic manner. From a practical standpoint, the study shows that CAAT can be a valuable tool in audits that, if put in the right hands, may increase audit quality.
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