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Why Do Investors Rely on Low-Quality Investment Advice? Experimental Evidence from Social Media Platforms
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| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 97-115 |
| Abstrak | : | We report the results of a series of experiments showing that individual investors rely on low-quality investment advice from social media platforms, especially when the advice is negative. Our results also suggest reasons for investors’ reliance. Some investors believe that they should rely on the advice, suggesting that reliance on low-quality advice is sometimes due to a lack of knowledge about the advice’s predictive value. However, low-quality advice influences investment judgments even among investors who believe they should not and did not rely on the advice. This unintentional reliance on low-quality advice stems from a tendency to automatically accept information when it is initially provided. Prompting investors to consider the credibility of their information sources before they view low-quality advice reduces the advice’s influence. Our findings suggest that regulators interested in reducing investors’ reliance on low-quality advice should augment knowledge-oriented education with process-oriented interventions. |
Auditors’ and Tax Specialists’ Interprofessional Collaboration during Audit Engagements: Implications for Audit Production and Audit Quality
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 77–95 |
| Abstrak | : | Tax specialists are often part of interprofessional teams that conduct financial statement audits, yet little is documented about their role and collaboration with auditors during these engagements or their contributions to audit quality. Our interviews with 33 highly experienced audit and tax professionals reveal variation in tax specialists’ roles during audits. Further, we find that auditors and tax specialists perceive a greater need for interdependence of expertise, particularly across different types of tax experts, due to increased tax specialization and global tax complexity. However, our interviewees acknowledge that power dynamics and differing attitudes toward shared goals and partnership affect the collaboration process. Interviewees also report instances where ineffective collaboration impacted audit quality. Collectively, we document how auditor and tax specialists’ collaboration (or lack of) influences both audit production and quality, providing insight for practice, regulators, and research regarding tax specialists’ audit involvement and extending the interprofessional collaboration literature to accounting. |
Misleading the Auditor with Fractional Truths
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 59–76 |
| Abstrak | : | This descriptive study examines the nature and rationalization of deception by client management when communicating with the external auditor. We placed experienced financial reporting professionals in the role of a CFO responding to an auditor inquiry. Participants chose one of four responses: the complete truth, clear mistruth, or one of two “fractional truths” (i.e., a response that is technically true but omits or is vague about relevant information). More than half of the participants chose a deceptive response, with the most common type of deceptive response chosen being a fractional truth. Many participants rationalized their deceptive responses as strictly responding to the question asked and not speculating about the unknown. Most participants who responded deceptively preferred email for communication, whereas those who responded truthfully preferred in-person communication. We discuss the implications of client deception for audit firms and offer suggestions for future research. |
Workload, Audit Quality, and the Attractiveness of the Audit Profession to Early and Midcareer Accountants: The Effects of Organizational Commitment
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 39–57 |
| Abstrak | : | A characteristic feature of public accounting is the high workload in busy season. This feature is generally seen as problematic, for it is held to negatively affect both audit quality and the attractiveness of the profession. We argue, however, that these effects are not universal but depend on organizational commitment. We also argue that perceived audit quality is related to one’s interest in the profession. Based on survey data from 366 early and midcareer auditors, we find that if respondents believe audit quality to be lower, they report more negative feelings toward the attractiveness of a continued career in auditing. We also find that auditors’ affective commitment to their employing firm moderates the relationship between busy season workload and perceived audit quality and the loss of appeal of the profession, underscoring the need to take the organizational context into account in the workload debate. |
Preliminary Evidence on the Impact of the Felt Presence of Peers on Auditor Skeptical Judgment and Action in a Remote Work Setting
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 21–38 |
| Abstrak | : | The increased prevalence of remote work is causing auditors to work more often in isolation. To address this, firms are using virtual audit rooms in an attempt to mimic the traditional social environment of auditing. Social Facilitation Theory predicts that auditors’ adherence to team guidance is increasing to the extent of felt presence of others. I examine how physical and virtual presence of the audit team, compared to working alone, facilitates the incorporation of team guidance encouraging skepticism. I predict that auditors engage in this behavior most frequently in the physical presence of their team, somewhat less frequently in the virtual presence of their team, and least frequently when working alone. For skeptical actions, results do not support these expectations. However, for skeptical judgments, participants view audit evidence more skeptically when in the virtual presence of peers compared to alone. Low statistical power may limit the generalizability of the results. |
Strategic Bias in Team Members’ Communication about Relative Contributions: The Effects of Voluntary Communication and Explanation
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 1–20 |
| Abstrak | : | One significant challenge of motivating team performance is that the contribution of individual team members is difficult to observe. In this setting, managers often seek private information about team members’ relative contributions to help allocate team bonuses. However, the presence of self-interested biases in such communication, especially strategic bias, could reduce its informational value. We study the effects of two features of team members’ communication about their relative contributions—whether it is mandatory or voluntary and whether an explanation is required—on the severity of employees’ self-interested biases in their communication. As predicted, experimental results show that when explanations are not required, low-ability team members incorporate more strategic bias into their relative contribution communication when it is voluntary, compared to mandatory. We also observe that among low-ability team members, the greater strategic bias observed when the relative contribution communication is voluntary, compared to mandatory, diminishes when an explanation is required. |
Learners' Perceived Development of Spoken Grammar Awareness after Corpus-Informed Instruction: An Exploration of Learner Diaries
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Tesol Quarterly |
| Volume / Edisi | : | 58 (No. 3) |
| Halaman | : | 1138-1165 |
| Abstrak | : | Developing spoken grammar awareness is a crucial first step in fostering noticing habits (Schmidt, 1990) in second language learners. Classroom instruction using corpus-informed materials is an ideal way to assist this development, given that these materials are based on research which informs us about the most frequent forms and uses of spoken grammar and thus materials can help us to make frequent forms more salient to learners. However, as Badger (2018) notes, few studies seek to investigate what students actually notice outside of the classroom, following instruction. In this qualitative study, we aimed to address this gap by giving four intermediate learners instruction sessions using corpus-informed materials to teach three aspects of spoken grammar which corpora show are very frequent (vague language, ellipsis, and discourse markers). Following instruction, learner diaries were submitted over a three-week period to track (a) whether learners noticed the spoken grammar forms focused upon during the instruction in their day-to-day conversations in the UK, (b) whether they used any of the forms, and (c) the extent to which they perceived that this awareness helped them to have more successful conversations. The diaries were supported by a qualitative questionnaire administered 2 weeks after the final diary was submitted. Results show that learners reported noticing the forms in a variety of conversations, although this awareness was not always accurate. They also reported making some use of the forms themselves and the general perception was that the language taught was useful to them. |
Exploring the Effect of Corpus-Based Writing Instruction on Learner-Corpus Interaction in L2 Revision: A Study of Chinese EFL Disciplinary Writers
| Pengarang | : | Qiu, Xixin |
| Nama Majalah/Jurnal | : | Tesol Quarterly |
| Volume / Edisi | : | 58 (No. 3) |
| Halaman | : | 1108-1137 |
| Abstrak | : | The use of academic corpora in second language (L2) writing pedagogy has gained popularity in recent decades, particularly in genre-specific contexts for graduate-level L2 students (Charles, 2007; Lee & Swales, 2006). However, its overall effectiveness is mainly observed within classroom contexts, influenced by various contextual and participant-related factors (Vyatkina & Boulton, 2017). Moreover, these investigations have predominantly relied on retrospective data useful for understanding learners' perception of corpus-analysis experiences, but not for how learners strategically integrate corpora into personal toolkits for self-directed writing tasks. Addressing these gaps, this study tracks five Chinese EFL graduate students' corpus use through a 5-week concept- and corpus-based tutoring intervention and investigates how they navigated a discipline-specific corpus alongside other digital resources during post-intervention self-directed revisions. By triangulating screen recordings with retrospective data (questionnaires, interviews, draft revisions, and stimulated recalls), the results showed that while participants were generally favorable toward the specialized corpus and its complementary role to personal toolkits, individual problem-solving patterns in revision revealed less overall reliance on the corpus and its effectiveness primarily in addressing known linguistic problems. Implications for a relational understanding of digital tools support and the integration of other pedagogical activities in L2 writing instruction are discussed. |
Data-Driven Learning for Pronunciation: Perception and Production of Lexical Stress and Prominence in Academic English
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Tesol Quarterly |
| Volume / Edisi | : | 58 (No. 3) |
| Halaman | : | 1081-1107 |
| Abstrak | : | Issues of intelligibility may arise amongst English learners when acquiring new words and phrases in North American academic settings, perhaps in part due to limited linguistic data available to the learner for understanding language use patterns. To this end, this paper examines the effects of Data-Driven Learning for Pronunciation (DDLfP) on lexical stress and prominence in the US academic context. 65 L2 English learners in North American universities completed a diagnostic and pretest with listening and speaking items before completing four online lessons and a posttest on academic words and formulas (i.e., multi-word sequences). Experimental group participants (n = 40) practiced using an audio corpus of highly proficient L2 speakers while comparison group participants (n = 25) were given teacher-created pronunciation materials. Logistic regression results indicated that the group who used the corpus significantly increased their recognition of prominence in academic formulas. In the spoken tasks, both groups improved in their lexical stress pronunciation, but only the DDLfP learners improved their production of prominence in academic formulas. Learners reported that they valued DDLfP efforts for pronunciation learning across contexts and speakers. Findings have implications for teachers of L2 pronunciation and support the use of corpora for language teaching and learning. |
Walking the Walk? (Mis)alignment of EFL Teachers' Self-Reported Corpus Literacy Skills and Their Competence in Planning and Implementing Corpus-Based Language Pedagogy
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Tesol Quarterly |
| Volume / Edisi | : | 58 (No. 3) |
| Halaman | : | 1046-1080 |
| Abstrak | : | Data-driven learning (DDL) is an increasingly popular area of research for language teaching and is gradually being incorporated into teacher education programs globally. However, assessing teacher trainees' (self-reported) corpus literacy, and its impact on eventually (and successfully) incorporating corpora into language teaching, is an ongoing issue. This paper explores the experiences of in-service English language teacher trainees in developing both corpus literacy and corpus-based language pedagogy skills in Vietnam. The study finds a disconnect between participants' high self-reported corpus literacy skills, high intention to conduct corpus-based language teaching, and their ability to convert said intention and literacy into viable ideas for corpus-based language teaching within their lesson planning. Potential reasons include difficulties conceptualizing DDL's integration into lesson objectives, selection of inappropriate corpora for the target audience, issues planning DDL activities for primary-age learners, and Vietnamese-specific issues mainly around access to technology. Accordingly, we present several recommendations for improving the assessment of DDL trainees' actual integration of DDL into their teaching practice. |