This article examines how an individual-level academic performance measurement system interacts with the collective self in a collectivist cultural context. The qualitative study of a Vietnamese public university involved 53 interviews, participant observations, and document analysis. The findings show that performance measurement systems in the university produced both an autonomous self and a collective self. They do so by measuring individual performance and suggesting that individuals are autonomously responsible and able to influence such performance. Thus, although a performance measurement system is typically imposed by others (which shows one’s dependence on others and subjection to their power), the nature of the performance measurement system is such that it promotes individual actions and a sense of individual performance. Therefore, people feel they have control over “their” performance. However, while trying to control such performance, they depend more on others whose recognition appears to link with such performance measurement systems. Data Availability: Data are not available for confidentiality reasons. JEL Classifications: I2; M41; M48; P2.
{"title":"Individual Self versus Collective Self: Performance Measures for Academics in a Collectivist Culture","authors":"K. Mai, Z. Hoque","doi":"10.2308/bria-19-066","DOIUrl":"https://doi.org/10.2308/bria-19-066","url":null,"abstract":"\u0000 This article examines how an individual-level academic performance measurement system interacts with the collective self in a collectivist cultural context. The qualitative study of a Vietnamese public university involved 53 interviews, participant observations, and document analysis. The findings show that performance measurement systems in the university produced both an autonomous self and a collective self. They do so by measuring individual performance and suggesting that individuals are autonomously responsible and able to influence such performance. Thus, although a performance measurement system is typically imposed by others (which shows one’s dependence on others and subjection to their power), the nature of the performance measurement system is such that it promotes individual actions and a sense of individual performance. Therefore, people feel they have control over “their” performance. However, while trying to control such performance, they depend more on others whose recognition appears to link with such performance measurement systems.\u0000 Data Availability: Data are not available for confidentiality reasons.\u0000 JEL Classifications: I2; M41; M48; P2.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46704122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Valerie A. Chambers, Philip M. J. Reckers, Stacey M. Whitecotton
Prior research shows that rules ambiguity often leads to self-serving decision making and ethical violations. We extend this research by identifying characteristics of managers that associate with increased perceptions of ambiguity in accounting standards. Specifically, we find higher levels of narcissism (entitled self-interest), impulsivity (affective reactivity), and construal mindset (abstract thinking) are all significant contributors, individually and in combination. Our integrated, interactive model shows impulsivity interacts with both construal mindset and with narcissism in perceptions of rules ambiguity. Path analysis further documents that perceived ambiguity mediates trait characteristics and self-serving earnings management choices. Our findings contribute to a better understanding of underlying processes driving earnings management and may explain, in part, recent mixed evidence in psychology regarding the effects of higher level construal thinking and the cognitive processes driving the interaction of narcissism and impulsivity in business settings. We also address potential implications in an era of increased principles-based guidance. Data Availability: Data are available from the authors upon request.
{"title":"It's Not Always Black and White—Identifying Characteristics of Managers Who Perceive and Use Ambiguity in Accounting to Their Advantage","authors":"Valerie A. Chambers, Philip M. J. Reckers, Stacey M. Whitecotton","doi":"10.2308/bria-2021-031","DOIUrl":"https://doi.org/10.2308/bria-2021-031","url":null,"abstract":"\u0000 Prior research shows that rules ambiguity often leads to self-serving decision making and ethical violations. We extend this research by identifying characteristics of managers that associate with increased perceptions of ambiguity in accounting standards. Specifically, we find higher levels of narcissism (entitled self-interest), impulsivity (affective reactivity), and construal mindset (abstract thinking) are all significant contributors, individually and in combination. Our integrated, interactive model shows impulsivity interacts with both construal mindset and with narcissism in perceptions of rules ambiguity. Path analysis further documents that perceived ambiguity mediates trait characteristics and self-serving earnings management choices. Our findings contribute to a better understanding of underlying processes driving earnings management and may explain, in part, recent mixed evidence in psychology regarding the effects of higher level construal thinking and the cognitive processes driving the interaction of narcissism and impulsivity in business settings. We also address potential implications in an era of increased principles-based guidance.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49517706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-01DOI: 10.2308/1050-4753-35.1.e
{"title":"Editorial Policy","authors":"","doi":"10.2308/1050-4753-35.1.e","DOIUrl":"https://doi.org/10.2308/1050-4753-35.1.e","url":null,"abstract":"","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135518247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A new Public Company Accounting Oversight Board (PCAOB) standard requires the reporting of critical audit matters (CAMs) within the audit report. This change has lengthened the audit report but may provide investors with cues about auditor credibility and audit quality. Utilizing an experiment and 140 nonprofessional investors, we find evidence that the disclosure of a CAM improves perceived auditor credibility, but the disclosure also has the unintended consequence of increasing feelings of information overload. More importantly, the disclosure of a CAM has a significant, positive total effect on perceived audit quality. This effect, in turn, lowers investors’ perceptions of investment risk. These findings highlight the potential for CAMs to impact investor perceptions and, possibly, subsequent decision making. Data Availability: Data are available from the authors upon request.
{"title":"Does the Reporting of Critical Audit Matters Affect Nonprofessional Investors’ Perceptions of Auditor Credibility, Information Overload, Audit Quality, and Investment Risk?","authors":"Brian Carver, Leah Muriel, Brad S. Trinkle","doi":"10.2308/bria-19-031","DOIUrl":"https://doi.org/10.2308/bria-19-031","url":null,"abstract":"\u0000 A new Public Company Accounting Oversight Board (PCAOB) standard requires the reporting of critical audit matters (CAMs) within the audit report. This change has lengthened the audit report but may provide investors with cues about auditor credibility and audit quality. Utilizing an experiment and 140 nonprofessional investors, we find evidence that the disclosure of a CAM improves perceived auditor credibility, but the disclosure also has the unintended consequence of increasing feelings of information overload. More importantly, the disclosure of a CAM has a significant, positive total effect on perceived audit quality. This effect, in turn, lowers investors’ perceptions of investment risk. These findings highlight the potential for CAMs to impact investor perceptions and, possibly, subsequent decision making.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"1 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42104992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-01DOI: 10.2308/1050-4753-35.1.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/1050-4753-35.1.i","DOIUrl":"https://doi.org/10.2308/1050-4753-35.1.i","url":null,"abstract":"","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135518458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this study, we investigate whether the timing and the potential consequences of a transaction influence auditors’ decisions regarding real earnings management (REM). Based on the results of an online experiment with 159 certified public accountant (CPA) participants, we find that the timing of a transaction acts as a signal of management’s intent that auditors use to infer REM. While the timing of the transaction helps auditors identify REM, whether auditors take confrontational actions (i.e., actions taken by auditors to confront a client for the final resolution of an REM issue) also depends on their evaluation of the transaction. We find that auditors are more likely to take confrontational actions when the transaction occurs at the end of the reporting period and is likely to result in more severe negative consequences to the firm’s future operations.
{"title":"Auditors’ Responses to Real Earnings Management: The Effects of Timing and Potential Consequences on Auditor Decision-Making","authors":"Fengchun Tang, Ling Yang","doi":"10.2308/bria-2021-039","DOIUrl":"https://doi.org/10.2308/bria-2021-039","url":null,"abstract":"\u0000 In this study, we investigate whether the timing and the potential consequences of a transaction influence auditors’ decisions regarding real earnings management (REM). Based on the results of an online experiment with 159 certified public accountant (CPA) participants, we find that the timing of a transaction acts as a signal of management’s intent that auditors use to infer REM. While the timing of the transaction helps auditors identify REM, whether auditors take confrontational actions (i.e., actions taken by auditors to confront a client for the final resolution of an REM issue) also depends on their evaluation of the transaction. We find that auditors are more likely to take confrontational actions when the transaction occurs at the end of the reporting period and is likely to result in more severe negative consequences to the firm’s future operations.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47250548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Derek Dalton, Jace B. Garrett, Nancy L. Harp, Gregory P. McPhee
Research suggests that organizational support for alternative work arrangements (AWAs) is essential for the effective implementation of AWAs in public accounting, yet studies consistently suggest that such organizational support is lacking. Despite mass adoption of telecommuting (one type of AWA) during the COVID-19 pandemic, recent evidence suggests that firms vary greatly in the extent to which they plan to support telecommuting in the post-pandemic environment. Using a sample of 133 public accounting professionals, we explore whether several factors under the organization’s control influence perceived organizational support for telecommuting, and whether such support is linked with perceived career penalties from telecommuting usage and turnover intentions. We find that supervisor support for personal/family needs and procedural justice regarding telecommuting requirements are positively associated with perceptions of organizational support for telecommuting. Further, greater perceived organizational support for telecommuting is associated with both lower perceived career penalties from telecommuting usage and lower turnover intentions.
{"title":"An Analysis of Organizational Support for Telecommuting in Public Accounting Firms","authors":"Derek Dalton, Jace B. Garrett, Nancy L. Harp, Gregory P. McPhee","doi":"10.2308/bria-2021-053","DOIUrl":"https://doi.org/10.2308/bria-2021-053","url":null,"abstract":"\u0000 Research suggests that organizational support for alternative work arrangements (AWAs) is essential for the effective implementation of AWAs in public accounting, yet studies consistently suggest that such organizational support is lacking. Despite mass adoption of telecommuting (one type of AWA) during the COVID-19 pandemic, recent evidence suggests that firms vary greatly in the extent to which they plan to support telecommuting in the post-pandemic environment. Using a sample of 133 public accounting professionals, we explore whether several factors under the organization’s control influence perceived organizational support for telecommuting, and whether such support is linked with perceived career penalties from telecommuting usage and turnover intentions. We find that supervisor support for personal/family needs and procedural justice regarding telecommuting requirements are positively associated with perceptions of organizational support for telecommuting. Further, greater perceived organizational support for telecommuting is associated with both lower perceived career penalties from telecommuting usage and lower turnover intentions.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43308709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We examine the relationship between grandiose (GN) and vulnerable (VN) narcissism and their relative effects on external forecasting behavior. We also investigate how narcissists respond to a stronger/weaker forecast made by an industry competitor. Our participants are practicing professionals with accounting or corporate finance experience. We find evidence of a nonlinear relationship between GN and VN. At lower levels of GN, the relationship between the two is not statistically significant, but as GN increases they show a strong, positive correlation. High-GN narcissists exhibit relatively aggressive forecasting behavior, even when they are also high-VN, and are not particularly responsive to a strong competitor forecast. In contrast, low-GN/high-VN narcissists are more strategic, issuing more (less) aggressive forecasts when the competitor forecast is stronger (weaker). Our research contributes to the limited accounting research on VN and highlights the importance of considering both GN and VN on manager behavior.
{"title":"The Relative Effects of Grandiose and Vulnerable Narcissism on External Forecasting Behavior","authors":"M. Hayes, Philip M. J. Reckers","doi":"10.2308/bria-2022-011","DOIUrl":"https://doi.org/10.2308/bria-2022-011","url":null,"abstract":"We examine the relationship between grandiose (GN) and vulnerable (VN) narcissism and their relative effects on external forecasting behavior. We also investigate how narcissists respond to a stronger/weaker forecast made by an industry competitor. Our participants are practicing professionals with accounting or corporate finance experience. We find evidence of a nonlinear relationship between GN and VN. At lower levels of GN, the relationship between the two is not statistically significant, but as GN increases they show a strong, positive correlation. High-GN narcissists exhibit relatively aggressive forecasting behavior, even when they are also high-VN, and are not particularly responsive to a strong competitor forecast. In contrast, low-GN/high-VN narcissists are more strategic, issuing more (less) aggressive forecasts when the competitor forecast is stronger (weaker). Our research contributes to the limited accounting research on VN and highlights the importance of considering both GN and VN on manager behavior.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"82 10","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41316133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Considerable evidence from cultural psychology indicates that East Asians tend to reason holistically whereas Westerners tend to think analytically. We propose that this important difference in cognition can explain divergences in the perceived effectiveness of, and preference for controls between the two cultures. We experimentally test our predictions by studying American and Chinese employees’ perceptions of the Code of Conduct used by companies in both the U.S. and China. Overall, the results are consistent with our predictions and provide evidence of the role of cognition in influencing perceived control effectiveness. We contribute to efforts at a systematic understanding of cross-cultural differences in preferences for controls and add to research that is important for furthering theory building.
{"title":"Cross-Cultural Differences in Perceived Control Effectiveness: The Role of Cognition","authors":"Mengjiao Du, Bernard Wong-On-Wing, Dan Yang","doi":"10.2308/bria-2020-057","DOIUrl":"https://doi.org/10.2308/bria-2020-057","url":null,"abstract":"Considerable evidence from cultural psychology indicates that East Asians tend to reason holistically whereas Westerners tend to think analytically. We propose that this important difference in cognition can explain divergences in the perceived effectiveness of, and preference for controls between the two cultures. We experimentally test our predictions by studying American and Chinese employees’ perceptions of the Code of Conduct used by companies in both the U.S. and China. Overall, the results are consistent with our predictions and provide evidence of the role of cognition in influencing perceived control effectiveness. We contribute to efforts at a systematic understanding of cross-cultural differences in preferences for controls and add to research that is important for furthering theory building.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42900435","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Travis Christensen, A. Rose, Jacob M. Rose, Kerri-Ann Sanderson
We investigate effects of audit evidence in the form of big data visualizations on jurors’ decisions. Using an experiment with mock juror participants (n = 582), the study examines how visualization design features and audit evidence reliability affect jurors’ negligence assessments. We find evidence for interactive effects of visualization design and evidence reliability where mock jurors make higher negligence likelihood judgments when audit evidence reliability is higher and visualizations are more vivid. Mediation results indicate that the combination of more vivid visualizations and more reliable audit evidence produces stronger emotional responses related to the auditor defendant; these negative emotional responses increase the likelihood of finding the auditor to be negligent. Overall, we find that data visualization techniques that can improve audit quality may expose auditors to increased litigation risk. Our study informs academics, auditors and regulators about the potential effects of audit evidence visualization choices on lay evaluators’ judgments.
{"title":"Effects of Data Visualizations on Jurors’ Judgments","authors":"Travis Christensen, A. Rose, Jacob M. Rose, Kerri-Ann Sanderson","doi":"10.2308/bria-2021-005","DOIUrl":"https://doi.org/10.2308/bria-2021-005","url":null,"abstract":"We investigate effects of audit evidence in the form of big data visualizations on jurors’ decisions. Using an experiment with mock juror participants (n = 582), the study examines how visualization design features and audit evidence reliability affect jurors’ negligence assessments. We find evidence for interactive effects of visualization design and evidence reliability where mock jurors make higher negligence likelihood judgments when audit evidence reliability is higher and visualizations are more vivid. Mediation results indicate that the combination of more vivid visualizations and more reliable audit evidence produces stronger emotional responses related to the auditor defendant; these negative emotional responses increase the likelihood of finding the auditor to be negligent. Overall, we find that data visualization techniques that can improve audit quality may expose auditors to increased litigation risk. Our study informs academics, auditors and regulators about the potential effects of audit evidence visualization choices on lay evaluators’ judgments.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45595185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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