Too good to be true: influencing credibility perceptions with signaling reference explicitness and assurance depth
We investigate how the selection of assurance topics and the format of their communication influence the credibility perception of sustainability report readers. This is important because misleading communication may discredit ethical sustainability assurance practices. Based on signaling theory and...
| Authors: | ; ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
|
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2022
|
| In: |
Journal of business ethics
Year: 2022, Volume: 178, Issue: 3, Pages: 695-714 |
| Further subjects: | B
Sustainability assurance
B Perceived credibility B False signaling B Aufsatz in Zeitschrift |
| Online Access: |
Volltext (kostenfrei) Volltext (kostenfrei) |
MARC
| LEADER | 00000caa a2200000 4500 | ||
|---|---|---|---|
| 001 | 1807367983 | ||
| 003 | DE-627 | ||
| 005 | 20230710122811.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 220621s2022 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1007/s10551-020-04719-7 |2 doi | |
| 035 | |a (DE-627)1807367983 | ||
| 035 | |a (DE-599)KXP1807367983 | ||
| 035 | |a (DE-He213)s10551-020-04719-7-e | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a 1 |2 ssgn | ||
| 100 | 1 | |a Baier, Carolin |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a Too good to be true |b influencing credibility perceptions with signaling reference explicitness and assurance depth |c Carolin Baier, Max Göttsche, Andreas Hellmann, Frank Schiemann |
| 264 | 1 | |c 2022 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a We investigate how the selection of assurance topics and the format of their communication influence the credibility perception of sustainability report readers. This is important because misleading communication may discredit ethical sustainability assurance practices. Based on signaling theory and using an experimental approach, we are the first to examine false credibility signals in the context of sustainability assurance. We find that two variables related to sustainability assurance, reference explicitness and assurance depth, jointly influence the assurance signal and the perceived credibility of a sustainability report. Our findings indicate that readers are not at risk of false signaling but can make incorrect interpretations of the assurance signal and might respond negatively to well-intentioned signals. The main implications of our findings are that firms should refrain from increasing reference explicitness and should select only the most material topics. Taken together, our results provide new insights on the unethical practice of false signaling and provide an example of an incorrect signal interpretation by readers. | ||
| 601 | |a Influencer | ||
| 601 | |a Explicit | ||
| 650 | 4 | |a False signaling | |
| 650 | 4 | |a Perceived credibility | |
| 650 | 4 | |a Sustainability assurance | |
| 655 | 4 | |0 (DE-206)49 |a Aufsatz in Zeitschrift |5 DE-206 | |
| 700 | 1 | |e VerfasserIn |0 (DE-588)1020801964 |0 (DE-627)688796982 |0 (DE-576)362069786 |4 aut |a Göttsche, Max | |
| 700 | 1 | |e VerfasserIn |0 (DE-588)133860523 |0 (DE-627)557788730 |0 (DE-576)300153686 |4 aut |a Hellmann, Andreas | |
| 700 | 1 | |e VerfasserIn |0 (DE-588)140933425 |0 (DE-627)623689499 |0 (DE-576)320722791 |4 aut |a Schiemann, Frank |d 1978- | |
| 773 | 0 | 8 | |i Enthalten in |t Journal of business ethics |d Dordrecht : Springer, 1982 |g 178(2022), 3 vom: Juli, Seite 695-714 |h Online-Ressource |w (DE-627)270937129 |w (DE-600)1478688-6 |w (DE-576)121465284 |x 1573-0697 |7 nnns |
| 773 | 1 | 8 | |g volume:178 |g year:2022 |g number:3 |g month:07 |g pages:695-714 |
| 856 | 4 | 0 | |u https://link.springer.com/content/pdf/10.1007/s10551-020-04719-7.pdf |x Verlag |z kostenfrei |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-020-04719-7 |x Resolving-System |z kostenfrei |3 Volltext |
| 951 | |a AR | ||
| ELC | |a 1 | ||
| ITA | |a 1 |t 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4153343676 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1807367983 | ||
| LOK | |0 005 20220621142256 | ||
| LOK | |0 008 220621||||||||||||||||ger||||||| | ||
| LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-Tue135 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 935 |a ixzs |a ixzo | ||
| OAS | |a 1 | ||
| ORI | |a SA-MARC-ixtheoa001.raw | ||