| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-34 |
| Abstraksi Narasi | : | The majority of public accounting firms now offer flexible work arrangements to their professional employees. Presumably these arrangements help accommodate employee needs to manage work and family demands, while also improving job satisfaction and retention. The ability of flexible work arrangements to achieve these goals has received little attention. The current paper addresses this issue by reporting the results of a survey of CPAs working under a flexible work arrangement and a similar group of CPAs working under a standard arrangement. The survey elicited information about several key employment variables: job-related stressors (e.g., role conflict, role ambiguity, and role overload), burnout tendencies (e.g., emotional exhausition, reduced personal accomplishment, and depersonalization) and behavioral job outcomes (e.g., job satisfaction and turnover intentions). Results show that CPAs on flexible work arrangements report higher job satisfaction and lower turnover intentions than those on a standards work arrangement. CPAs on flexible work arrangements generally have lower levels of burnout and stressors, though the reduced personal accomplishment burnout dimension may be conditioned upon whether the CPA has a mentor. Finally, for professionals switching to a flexible work arrangement, respondents indicated a significant improvement in job satisfaction and turnover intentions as well as some decline in burnout and stressors. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 223-245 |
| Abstraksi Narasi | : | Anecdotal evidence suggests that the escalated workload of the public accounting ``busy season`` is a major contributor to employee ``burnout.`` Academic research on the psychological impact of the busy season workload, however, is virtually absent from the accounting literature. We partially address this void by employing a longitudinal design and structural equation modeling to examine the causal impact of the busy season workload on public accountants` job burnout-a dysfunctional stress syndrome. Prior to the start of the busy season and again at its end, we measured hours worked, role stressors, and job burnout for a sample of public accountants froma national firm. The results of our analyses indicate that public accountants` pre-busy season burnout was not directly affected by hours worked, even though subjects reported an average workload of 49 hours per week. This result implies that public accountants may develop a relatively high workload threshold before it directly impacts their job burnout. During the busy season, our subjects` weekly workload increased to approximately 63 hours. The additional workload burden introduced by the busy season caused job burnout for our sample of public accountants to rise to levels rarely reported in the research literature. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 129-156 |
| Abstraksi Narasi | : | This study examines the factors influencing the decisions of investors who use analysts` recommendations to arrive at a short-term decision to hold or to sell a stock. Specifically we examine if the presence of analysts` recommendations reduces the tendency for investors to commit the disposition error, i.e., sell winning stocks too soon and hold losing stocks too long. We also examine whether the strength of supporting arguments to the analysts` recommendations affects investor decisions. Our results indicate that the presence of an analyst summary recommendation report reduces the disposition error for gains but not for losses. A strong form of the analyst summary recommendation report, i.e., one with additional information supporting the analysts` position further, reduces the disposition error for gains and also reduces the disposition error for losses. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 179-195 |
| Abstraksi Narasi | : | This study examined whether error-specific experience can improve auditor performance during analytical procedures. In a field experiment, practicing auditors with different amounts of experience used analytical procedures to diagnose the reason for an unexpected interperiod change in an account balance. Analyses controlled for the influence of (1) general audit experience, (2) industry-specific experience, and (3) error-specific experience. Findings suggest that, for participants with less general experience, error-specific experience increased the likelihood that they would provide a correct explanation. However, the benefits of error-specific experience diminished as general experience increased. One interpretation is that error-specific experience provides little or no incremental benefit for auditors who have already developed, through general experience, the analytical skills they need to perform affectively. These results provide evidence that error-specific experience could be a surrogate for the learning opportunities made available through general experience. Research that explores how error-specific experience might be provided through training is suggested. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 157-177 |
| Abstraksi Narasi | : | An auditor generating potential explanations for an unusual variance in analytical review may utilize a decision aid, which provides many explanations. However, circumstances of budgetary constraints and limited cognitive load deter an auditor from using a lengthy list of explanations in an information search. A two-way between-subjects design was created to investigate the effects of two complementary approaches to trimming down the lengthy list on the number of remaining explanations carried forward into an information search. These two approaches, which represent the same goal (reducing the list) but framed differently, are found to result in a significantly different number of remaining explanations, in both low-- and high-risk audit environments. The results of the study suggest that the extent to which an auditor narrows the lengthy list of explanations is important to the implemention of decision aids in analytical review. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 65-86 |
| Abstraksi Narasi | : | This paper examines budhet goal commitment and informational effects of budget participation on performance. A structural model is proposed and tested that includes budget participation, budget goal commitment, job-relevant information, and job performance variables. The data were collected by survey questionnaires. Seventy-nine middle-level managers, drawn randomly from a cross-section of manufacturing companies in Australia, participated in the project. A structural equation modeling technique was used to test hypothesized linkages. Support was found for the effects of budget goal commitment and informational roles of budget participation on job performance. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 197-221 |
| Abstraksi Narasi | : | This paper uses a laboratory setting to investigate behavioral issues related to disclosure fraud. Subjects issued disclosures under one of two settings. They either knowingly issued fraudulent reports at a chosen rate. The settings were economically equivalent and each mechanism allowed for an implementation of the profit-maximizing strategy. The central question is one of the relative effect of the available method of lying on the frequency of lying. The results show that when subjects were distanced from the fraud through use of an information system, they made choices that would maximize their earnings. However, making subjects more closely involved with the disclosure reduced the rate of fraudulent disclosures by 30 percent. Differences in female and male rates of fraudulent reporting waned over time. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 35-64 |
| Abstraksi Narasi | : | The purpose of this study are to explore framing effects in a managerial accounting decision context and to test the explanatory power of prospect theory and two competing theories, fuzzy-trace theory and probabilistic mental models, on such effects. In Experiment 1,86 undergraduate students made a choice between two alternatives in a managerial decision problem that illustrates a classic, Asian disease-type business scenario. Results show that the subjects committed the framing effect bias and that prospect theory, fuzzy-trace theory,and probabilistic mental models all predict the bias. In experiment 2, a business variant of the Asian disease problem was designed to distinguish among the explanatory abilities of these theories in an accounting context. One hundred eighty-five undergraduate students participated in the experiment. Results of Experiment 2 indicate that the fuzzy-trace theory provides additional power to explain the framing effect. Hence, accounting professionals can design better approaches to reporting/presenting financial information that will help managers alleviate the framing effect in decision making. |
| Nama Pengarang | : | Alexander M.G. Gelardi, Lowe, D. Jordan, Craig Emby, C. Janie Chang, Sin-Hui Yen, Rong-Ruey Duh, Schwartz, Steven T., David E. Wallin, Vincent K. Chong, Kar Ming Chong, Jennifer M. Mueller, John C. Anderson, Ed O''Donnell, Ranjani Krishnan, Dona M. Booker, Summers, Scott L., John T. Sweeney, Steven E. Kaplan, Elisabeth Dreike Almer, Kristin Wentzel, Julia L. Higgs, Karen L. Hooks |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 87-103 |
| Abstraksi Narasi | : | Audit partners may be called upon to evaluate, ex post, the work of another auditor. One example of such an evaluation is a Peer Review. An experiment was conducted that examined the influence of outcome knowledge on the going concern and peer evaluation judgments of 122 audit partners from Canada and the United States. Outcome information was manipulated at three levels-no outcome, negative outcome, and positive outcome information. The results confirm previous research and show that audit partners are subject to the influence of outcome information. Negative outcome information influenced (1) audit partners` assessments of the likelihood of the client`s continued existence (hindsight effects), (2) the evaluation of the incumbent auditor`s judgment (outcome effects), and (3) judgments of the importance of evidence items. Auditors who received outcome information tended to rate outcome-consistent items of evidence as more important. This suggests that thebiasing effect of outcome knowledge operates by acting as a filter that magnifies the relative salience of outcome-consistent information. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-24 |
| Abstraksi Narasi | : | In an exploratory study, we report ow 140 auditors rate the relative importance of 25 risk factors (red flags) identified in SAS No. 82. The analytic Hierarchy Process (AHP) is used to produce a decision model for each subject, and mean decision models are reported for groups of subjects. The results indicate that management characteristic and influence over the control environment red flags were approximately twice as important as operating and financial stability charachteristics red flags and about for time as important as industry conditions red flags. The three single most important red flags account for almost 40 percent of the total decision weight. A particulary interesting finding is that the mean decision models of 43 Big 5 auditors, 50 regional/local-firm auditors, and 47 internal auditors were not significantly different from each other. |
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