| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-17 |
| Abstraksi Narasi | : | Prior research in psychology and auditing has established that in addition to ability, experience, and knowledge, many other attributes such as confidence and communication skills are also important to expertise. The literature also suggests that the importance of various expert attributes differ by professional rank. This study extends this literature by providing evidence on an expanded list of attributes of top industry audit specialists (TIASs). Specificalty, the study elicite data from 114 senior audit partners known to be TIASs by a Big 6 accounting firm. These subjects generated an extensive list of attributes of TIASs in an open-ended questionnaire and assessed their importance. They also assessed the importance of each attribute in a 25-item pre defined list. Our findings confirm the importance of many attributes reported in the expertise literature that can be classified as judgment/technical expertise. Our study also identifies detailed attributes related to characteristics that can generally be classified as personality and social attributes. For example, we present evidence on the importance of many attributes tha can be classified as leadership (e.g.``respected``), marketing (e.g.,``marketing focus``), and accepted-as-authority (e.g.,``recognition``) characteristics. The findings are robust and applicable to various industry specializations. Implications for research and practice are discussed. |
| Nama Pengarang | : | Steven E. Kaplan, Lori R. Fuller, D. Gerald Searfoss, Abdolmohammadi, Mohammad J., James Shanteau, Susan A. McCracken, Dikolli, Shane S. , Justin B. Walawski, Rama, Dasaratha V., Venkataraman M. Iyer, Michael L. Roberts, Thomas L. Albright, Aleecia R. Hibbets, Stone, Dan N., Bryant, Stephanie M., Mark J. Ullrich, Brad M. Tuttle, Chenhall, Robert H. |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 131-143 |
| Abstraksi Narasi | : | Previous research documents variation among auditors in terms of their cognitive style. Auditors have been classified as prossessing an intuitive, analytic, or hybrid cognitive style. However, the potential implications of cognitive style upon auditor task performance have received little attention. Building upon the work of Chan (1996), this paper examines the role of ``cognitive misfit`` on auditor task performance. Cognitive misfit is a lack of fit between a persons cognitive style and task characteristics. Participating auditors were required to perform two judgments tasks and complete a cognitive style questionnaire. Tests for an interactive task performance effect between task type and auditor cognitive characteristics were performed. As expected, auditor cognitive style significantly interacts with the task type. Analytic auitors performed better on the analytic task than the intuiti task. Likewise, intuitive auditors performed better on the intuitive task than on the analytic task. Limitations and implications of the research are discussed. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 63-85 |
| Abstraksi Narasi | : | This study proposes that organizations should consider project hurdle rates, as part of their control system design, to reduce escalation of commitment behavior in managers. In particular, we empirically examined the escalation of commitment tendencies in managers receiving organization-set, self-set, and no hurdle rates. Consistent with prior expectations, we found self-set hurdle rates to be an effective control mechanism resulting in significantly lower levels of escalation of commitment. Contrary to expectations, however, organization-set hurdle rates were not effective. Self-set hurdle rates also resulted in significantly higher cut-off rates compared to the average return of the investment portfolio held by the managers. As escalation of commitment has been recognized as a serious potential problem in organizations, the use of self-set hurdle rates is a step toward reducing the level of escalation tendencies in managers. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 39-62 |
| Abstraksi Narasi | : | Some research has suggested multiple-format accounting feed-back in an attempt to accommodate varying cognitive information processing styles (Gardner and Martinko 1996). This costly information solution, however, has not been widely adopted in practice. An alternative approach, which fits nicely with current team orientation practices in the work place, is to create combinations of workers. These work group can bring to bear varying cognitive styles in solving complex business problems using accounting information. This study explores how cognitive style diversity affects the decision quality performance of dyads for a complex decision task. An experiment was performed to extend prior accounting studies into perception differences based on the sensor/intuitive dimension of the MTBI (Myers-Briggs Type Indicator) instrument, and how such differences affect users of performance reports in their decision making processes. In this study, subjects were classified into sensor or intuitive dyad members, based on the Myers-Briggs MBTI instrument, and engaged in a task that involved a series of simulated production decisions with nonfinancial direct performance feedback. After controlling for task conflict, results showed significantly better decision performance for cognitively diverse dyads over homogeneous sensor dyads. Aimilar performance differences, however, were not observed between cognitively diverse dyads and homogeneous intuitive dyads. Task conflict was not significant in explaining differences in decision performance. The findings could have implication in the areas of management control system design and personnel management. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-11 |
| Abstraksi Narasi | : | This study examines whether auditors will rate explanations for an unusual fluctuation provided by a decision aid as more sufficient than the same explanations provided by a client, when the explanations are insufficient to account for the fluctuation. While prior research has addressed auditor`s sensitivity to the source reliability of various parties (e.g., client management, outside parties), little is known about auditors` perceptions of decision aids as an information source. Since a decision aid my be viewed as a highly objective source, auditors may tend to over-rate the sufficiency of explanations provided by a decision aid vs. those provided by a client. Our results show that auditors rated explanations provided by a decision aid as more sufficient than the same explanations provided by the client, when in fact the explanations were insufficient. These results suggest that more consideration be given to the impact of decision aids utilized in analytical review. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 87-110 |
| Abstraksi Narasi | : | Dysfunctional behavior (DB) and staff turnover are associated with decreased audit quality (Public Oversight Board 2000). Dysfunctional behaviors such as premature sign-off, gathering of insufficient evidence, altering or replacing audit procedures, and underreporting of time have negative effects on the auditing profession. While recent studies suggest that dysfunctional behavior is a widespread problem (Smith 1995; Otley and Pierce 1995), extant research fails to adequately explain the causes. In this study, the organizational behavior and industrial psychology literatures provide the basis for developing and testing a model that identifies locus of control, performance, and turnover intentions as determinants of auditor acceptance of DB. Using a cross-organizational design and a structural equation modeling technique, survey results from 106 auditors generally support the explanatory model. Results indicate that auditors who are more accepting of DB tend to possess an external locus of control, report lower levels of self-rated performance, and exhibit higher turnover intentions. These results suggest that individual auditor characteristics play a role in identifying those who are more accepting of DB. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 13-38 |
| Abstraksi Narasi | : | In this study, Ajzen`s (1991) Theory of Planned Behavior is used as a theoretical framework to extend prior research examining taxpayers` compliance intentions. Specifically, moral obligation is added to the theory`s explicit constructs: attitude, subjective norms (i.e., peer influence), and perceived behavioral control. Moral obligation was expected to be a moderating influence (Reckers et al. 1994), and therefore interaction effects were hypothesized. The study was conducted in two phases. In the first phase, a procedure was used to determine the outcome beliefs that underlie taxpayers` attitudes. These beliefs were incorporated into an attitude measure used in the second phase in which subjects responded to two of three tax-compliance scenarios. The data from phase two were analyzed using multinominal logistic regression. The results indicate that the model including moral obligation, provides a significant explanation of tax noncompliance in the three different scenarios. However, the interaction effect of moral obligation appears to be more complex than the relationship suggested by Reckers et al. (1994) |
| Nama Pengarang | : | Earley, Christine E., Donna D. Bobek, Richard C. Hatfield, David P. Donnely, Quirin, Jeffrey J. , David O''Bryan, Kimberly Moreno, Jennifer M. Mueller, John C. Anderson, Peter F. Luckett, Cheng, Mandy M., Axel K-D Schulz, Mandy M. Cheng et al |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 111-124 |
| Abstraksi Narasi | : | This study extends a previous experiment (Earley 2001), showing how a ``self-explanation`` training intervention promoted learning in an auditing context. A causal model is proposed to examine the effect of providing outcome feedback (i.e., the correct answer) prior to or after self-explaining on the level of reasoning exhibited in self-explanations, and then the effect of level of reasoning on performance. The model was tested through an experiment in which auditors were trained to assess the reasonableness of client-provided discount rates used in real estate valuation. The following three relationships were tested: (1) the effect of outcome feedback timing on the level of reasoning exhibited, (2) the effect of outcome feedback timing (without considering reasoning level) on performance, and (3) the diminishing effect of outcome feedback timing on performance when level of reasoning is introduced as a covariate, with level of reasoning then having a significant effect on performance. The results support the causal model, indicating that in the absence of outcome feedback, auditors exhibit a lower level of reasoning in their self-explanations, which then adversely affects their performance. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 105-127 |
| Abstraksi Narasi | : | This paper is based on survey results from 1,055 partners and employees of an international professional services firm regarding the workplace environment. Data collected address influences on work schedules, work time and locations, work with technology, and choices to work from home. The results suggest that client, organizational, and personal factors influence the work environment, and that the use of technology enables flexibility. The survey results are discussed referencing concepts of motivations for accounting research are proposed. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 247-271 |
| Abstraksi Narasi | : | Recent budgeting research suggests that fairness perceptions play a role in performance. In particular, prior work demonstrates a positive relation between fairness and performance during budgeting. The process by which fairness perceptions translate into improved performance, however, remains unaddressed. This study contributes to the accounting literature by investigating whether fairness perceptions improve performance via participation by increasing managers` commitment to budgetary goals. Structural equation models are proposed in which both fairness perceptions and goal commitment influence managers` performance during budgeting. Questionnaire data collected from one field site in the midst of downsizing were used to test the models. The results suggest that increased participation during budgeting fosters a sense of fairness, which, in turn, increases managers` commitment to budgetary goals and subsequently enhances performance ratings. The direct path between fairness perceptions and performance, however, appears to be sinsignificant when goal commitment is considered. |
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