Index
Advances in Accounting Behavioral Research
ISBN: 978-1-80455-799-0, eISBN: 978-1-80455-798-3
ISSN: 1475-1488
Publication date: 13 March 2023
This content is currently only available as a PDF
Citation
(2023), "Index", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 26), Emerald Publishing Limited, Leeds, pp. 385-395. https://doi.org/10.1108/S1475-148820230000026015
Publisher
:Emerald Publishing Limited
Copyright © 2023 Khondkar E. Karim. Published under exclusive licence by Emerald Publishing Limited
INDEX
A118G, 295, 303–304
Accounting information, distress prediction using, 106–107
Accounting judgments and decisions, 325–326
Accounting numbers, literature questioning reliability of, 107–108
Accounting profession, 270
Accounting researchers, 1–2
Accounting-related scandals, 351
Adjusted gross income (AGI), 149
Affective professional commitment (APC), 270–271
Age, 13–14, 16
narcissism and, 4–5
Age differences in managers’ responses to narcissistic subordinates’ aggressive accounting
aggressive accounting via estimates, 5–6
comprehension checks, 9
dependent variables, 8–9
hypotheses development, 4–6
identification of subordinate narcissism, 12
inventory value ANOVA, 17
manager descriptive statistics, 9
manipulation check, 9–13
MANOVA of responses to statements about subordinate, 11
meet or beat behavior, 16–17
methodology, 6–9
moderated mediation, 15
narcissism and age, 4–5
narcissism in workplace, 4
participant recruitment, 6
predicting manager inventory values, 13
procedure, 6–7
results, 9–17
subordinate narcissism manipulation, 7–8
tests of hypothesis, 13–16
Aggressive accounting via estimates, 5–6
Agreeableness, 328–329
American Institute of Certified Public Accountants (AICPA), 26, 85, 87
Analysis of variance (ANOVA), 92
Analysis tools and controls, 220–221
Appraisal, 201–202
Approval process, 6
Asian economies, 44
Assembled centrality score, 367
Assembled map, 362–363, 365
Assurance, 85–87
Assurance Services Executive Committee Emerging Assurance Technologies Task Force, 85
Auditors, 28–29, 196–197, 298
choice, 30–31
size on creditworthiness, 31
Audits (see also Voluntary audits), 296–298
fees mechanisms, 29
firm’s reputation, 260
quality, 30–31
reporting quality, 29
Authoritarianism, 325–326, 335–336
Autonomy, 173
Average variance extracted (AVE), 57
statistics’ square root, 57–59
Back-to-back translation, 55
Bag-of-words (BoW), 112–114, 125
classification using, 123–125
Behavioral tendencies, 292
Belief Adjustment model (BA model), 83–84, 92
Beliefs, 272–273
Between-subjects 2 x 2 experimental design, 261
Big Five, 325–326, 328–329
Big4 (brand name), 26–27
auditors, 31, 38
effect, 31
Binary frequency, 113–114
Budget resources (BR), 185
adequacy of, 174–176
Budgeting, 52, 174–175, 335–336
Burnout, 196
Business Environment and Enterprise Performance Survey (BEEPS), 301–302
Callousness, 11
Cash flow
ratios, 106
variable, 106–107
Categorization, 147, 149, 152
Causality, 362
Central concept, 366
Centrality analysis
of collective map, 367–368
of individual maps, 366–367
Certified Public Accountants (CPA), 84–85, 327–328, 334
Challenge stressor, 201
Chi-square test, 88–89
Chief audit executive (CAE), 361, 364–365
Chief financial officer, 31–32
China’s national culture, 46
Chinese management practices, 46
Chinese SOE, 50
Class labeling, 110–112
Classification modeling, 120–122
using machine learning, 114–116
Client acceptance process, 30
Client creditworthiness, 30–31
LLA and, 30
CMAP 2, 365
Coding, 210
Cognitive categorization, 147
Cognitive mapping method, 350, 353
application, 363–366
methodology, 361–363
Cognitive-relational model of stress appraisal, 222
Cohen’s kappa coefficient, 220–221
Collective cognitive map, 362
Collective efficacy, 354–355
Collective map, 362–363
Collective mental representation, 365–366
Collectivism, 292–293
Collectivist culture, 292
Commercial lenders, 258
Commercial lending
decisions, 259
officers, 30
Commercial loan officers, 261
Comparative Fit Index (CFI), 220
Competitive aggressiveness, 173
Composite map, 362–363
Comprehension checks, 9
Conditional probability models, 106–107
Confidence intervals, 219
Confirmatory factor analysis (CFA), 277–279
Confounding variables, 302–304
Conscientiousness, 328–329, 357
Content analysis of semi-structured interviews, 368–373
Content words, 113
Contingency framework, 170
Continuance professional commitment (CPC), 270–271
Contrast effect, 92–93
analysis to assess contrast effect, 90
Control variables, 57
Conventional personalities, 340
Convergent validity of variables, 57–59
Corporate communications, 104–105
importance of, 112
information-rich content of, 130–131
tone of, 105, 114
Corporate failure, 108
early warning signals of, 130–131
Corporate social responsibility (CSR), 87
Credibility intervals, 219, 222
Creditors, 26
Creditworthiness, 34
interactive effects of LLA disclosure and auditor size on, 31
Cronbach alphas, 276–277, 280–281
Cross-validation methodology, 115
Cultural psychologists, 292
Culture, 208–209, 292, 298–299
Current asset position (CAP), 140–141, 144, 146, 152
Cynicism, 11
Dark Triad, 336–339
components of narcissism, 325–326
Data collection method, 55, 110, 112, 177–178, 363–364
Debt to total asset ratios, 106
Deceptive impression management techniques, 4
Decision Explorer®, 365, 367
Decision latitude, 201
Demographic information, 57
Deoxyribonucleic acid (DNA), 294–295
Dependent variables, 8–9, 32
Descriptive statistics of participants, 57
Deterrence approaches, 140
Discriminant analysis, 106–107
Discriminant validity, 57–59
Distress prediction using accounting information, 106–107
Distressed firms from market-based variables, identifying, 108
Divisional profitability, 52
Domain stakeholders, 131
Dual inheritance theory (see Gene-culture coevolution theory)
Early warning signals in non-numeric communication channels
classification modeling using machine learning, 114–116
classification using BoW, 123–125
classification using tone of communication, 125–127
creating features using text mining, 112–114
data collection and class labeling, 110–112
distress prediction using accounting information, 106–107
identifying distressed firms from market-based variables, 108
interpretability, 116, 128–130
literature questioning reliability of accounting numbers, 107–108
multi-class classification, 127–128
predictability, 120, 122, 130–131
relevant literature, 106–110
research methodology, 110–116
results and findings, 116–128
sample selection procedure for loser firms, 111
sourcing textual information through ER, MDA NTA, and IAR, 112
using text to study firms, 108–110
Earnings Management (EM), 104–105, 107
practices, 107–108
researchers, 107–108
Earnings Release (ER), 105, 112
sourcing textual information through, 112
Econometric modeling, 105
Effect of organizational commitment and budgetary support, 170
literature review and hypotheses development, 172–176
research design, 177–180
results, 180–186
Employee, 170
narcissism, 4
Engineering approaches, 199–200
Ensemble learning technique, 128
Enterprising personalities, 340
Entrepreneurial orientation (EO), 170, 172–173, 179
European Bank for Reconstruction and Development (EBDR), 301–302
European Confederation of Institutes of Internal Auditing (ECIIA), 352
European Parliament, 80
European Union (EU), 80
Directive, 89
Eustress concept, 196
Executive development program (EDP), 55
Executive Master of Business Administration (EMBA), 55
Expectancy theory, 222
Expected asset position (EAP), 140–141, 146, 152
Expected utility theory, 142
Expenses, 116–120
Exploratory factor analysis (EFA), 277–278
F-measure, 122
Factor analysis, 276
Familiar/Negative Association (FNA), 261
Familiar/Positive Association (FPA), 261
Familiarity with loan applicant’s auditor, 258–261
development of hypotheses, 259–261
experimental design and task, 261
previous literature, 258–259
research participants, 261
results, 262–264
Fear, 350
Federal Financial Institutions Examination Council, 28–29
Female public accountants, 341
Field study, 141
literature review and hypothesis development, 142–149
method, 149–152
results, 153–156
Finance corpus, 114
Financial measures, 55–56, 61, 63, 65
concept, 49
relationship between firm performance and, 52
relationship between political connections and, 50–51
Financial reporting
process, 3
quality, 29
Financial resources, 47–48
Financial statements, 29
audit reports, 258
restatements, 258
Firm audits, 301–302
Firm performance, 57, 180
relationship between financial measures and, 52
relationship between nonfinancial measures and, 51–52
Fisher r-to-z transformations, 182–183
Five Factor Model (FFM), 326
personality classifications, 327–330
Five-point Likert-type scale, 276
Flexibility/inflexibility dichotomy, 339–340
10-fold cross-validation methodology, 115
Forward-looking methodology, 115
Francophone Union of Internal Audit (UFAI), 352
G allele, 293, 300–302
Gene-culture coevolution theory, 292, 294, 298–299
General Inquirer (GI), 114
Generally Accepted Accounting Principles (GAAP), 5
Genes, 294–295
Genetics, 292
Global financial systems, 104
Global Reporting Initiative (GRI), 89–90
Gross Domestic Product (GDP), 46–47
Group norms, 358–359
Harmonic mean, 219–220
Henry (HE), 114
Higher audit quality, 30–31
Hindrance-based stressors, 197
Hunter and Schmidt’s random-effects model, 210–219
Hypothesis testing, 153–156
Hypothesis tests, 34, 59, 62
perceived likelihood of extending loan, 35
PLS results for full structural model, 62
test of H1a and H1b, 61
test of H3, 62
tests of H2a and 2b, 61–62
tests of H4a and H4b, 62
IAASB, 82, 85–86
Inclusion of market-based variables, 108
Independent Auditor’s Report (IAR), 105, 112
sourcing textual information through, 112
Independent variables, 32
Individual cognitive map, 362–363
Individual mental representations, 365
Individualism-collectivism, 296–298
dichotomy, 301–302
Individuals’ education, training, 84–85
Information asymmetry, 29–30
Inherent risk preference, 152
Inner convictions, 357–358
Innovativeness, 173
Institute of Internal Auditors (IIA), 350
Interactional stress models, 200–201
Internal Audit Tunisian Association (IATA), 352
Internal auditing
independence of internal auditing function, 361, 371–372
in Tunisian organizations, 352
Internal auditing function (IAF), 366
Internal auditors, 349–350
determinants, 354–361
literature, 352–361
Internal business perspective, 49
Internal Revenue Service (IRS), 140
International Financial Reporting Standards (IFRS), 5
International Institute of Internal Auditors (IIA), 352
International Integrated Reporting Council, 89
International Monetary Fund (IMF), 46–47
Internet, 275
Interpersonal connections, 44–45, 52–53
Interpersonal relationships, 44–45, 48, 52–53
Interpretability, 116, 128–130
Interpretation 501–8, 29
Introversion/extroversion, 327–329
Inventory value, 13, 16
Investors, 83–84
Job demand–control model, 201
Job level, 207
Job performance, 274–275
Judging/perceiving, 327–328
k-nearest neighbor (k-NN), 115
Lemmatization, 113
Lenders, 28–30, 260
assessment of creditworthiness, 29
Lending officers, 29
Liability, 116–120
on creditworthiness, 37–38
and perceived riskiness, 37–38
Likert-type scale, 56
Limited liability agreements (LLAs), 26, 29–30
auditor choice and client creditworthiness, 30–31
background, theory and hypotheses development, 28–31
and client creditworthiness, 30
dependent variable, 32
hypothesis tests, 34
independent variables, 32
interactive effects of LLA disclosure and auditor size on creditworthiness, 31
manipulation checks, 33
methodology, 31–33
participant demographics, 33
participants, 32
regulatory standards for private companies, 28–29
results, 34–39
signaling theory and lenders’ assessment of creditworthiness, 29
signals auditors, 34–36
supplemental analyses, 34–39
tests of interaction, 36
Linear probability modeling, 106–107
Linear regression equation, 12–13
Liquid asset
to current debt ratios, 106
to total asset ratios, 106
Loans, 47–48
defaults, 260
Local government bank loans, 49
Locus of control, 325–326, 333, 335
Logistic probability analysis, 300–301
Logistic regression, 106–107, 115
Logit analysis, 106–107
Longitudinal approach, 4
Losers, 110–112
firms, 111
Loughran-McDonald (LM), 114
Machiavellianism, 11, 325–326, 336–337, 339
Machine learning (ML), 104–105
classification modeling using, 114–116
Management accounting studies, 170
Management accounting systems (MAS), 332–334
Management Discussion and Analysis (MDA), 105, 112
sourcing textual information through MDA NTA, 112
Manager descriptive statistics, 9
descriptive statistics and Pearson correlations, 10
Managerial accounting, 326
Managers, 2, 6, 327–328
acceptance, 2
judgment, 3
positive perceptions of subordinate, 14
Manipulation, 8
MANOVA analysis, 11–12
Mapping, 353
Market-based models, 108
Market-based variables, identifying distressed firms from, 108
Markets, 111
Means efficacy, 355–356
Measurement instruments, 55–57
control variables, 57
firm performance, 57
PMS, 55–56
political connections, 56
social networking, 56
Measurement models, 57–59
Mediating mechanisms and performance, 205–206
Mediation test, 300–301
Mental accounting, 140, 142
Meta-analysis, 197–198
procedure, 210–219
studies, 197–198
Metacorrelations analysis among constructs, 222–224
Metrics techniques, 106
Mixed valence information, 84, 87
Moderation analyses, 220, 226
Moderators of stressors–performance relationships, 207–209
Momento Medical Supply, Inc., 89
Monte Carlo studies, 220
Moral courage, 350–351
determinants, 354–361
literature, 352–361
Motivation, 196–197
Mu-opioid receptor gene (µ-opioid receptor gene), 292, 294–295
Multi-class classification, 127–128
Multiple open-source libraries, 114
Myers-Briggs Type Indicator (MBTI), 325–326
personality classifications, 327–330
N*M matrix, 113
Narcissism (see also Subordinate narcissism), 7, 336–337, 339
and age, 4–5
scores, 6
in workplace, 4
Narcissistic CEOs, 338
Narcissistic Personality Inventory (NPI), 4–6
Narcissists, 7–8
NarcPCA
, 13
Natural Language Processing (NLP), 104–105
Negative effect of unfamiliarity among nonprofessional investors
assurance, 85–87
contrast effect, 92–93
descriptive findings, 91–92
experimental design, 88–90
experimental manipulations, 90–91
experimental participants, 86
literature review and hypothesis development, 83–87
means of eight firm disclosures, 88
participants, 88–89
procedures, 89–90
recency bias, 93–94
research method, 88–90
results, 90–94
task familiarity, 84–85
Net income ratios, 106
Net worth, 110
Neuroticism/emotional stability, 328–329
Non-Big4 auditors, 27, 38
Non-Western economies, 44
Nonfinancial disclosures, 87
Nonfinancial measures, 61, 63, 65
concept, 49
relationship between firm performance and, 51–52
relationship between political connections and, 49–50
Nonperforming assets (NPAs), 104
Nonprofessional investors, 81, 88
belief revision, 85
group, 80
research, 87
Normative professional commitment (NPC), 270–271
Notes to Accounts (NTA), 105, 112
NPI-16, 6
Nucleus, 294–295
Older managers, 2–3
Openness, 357
Openness to experience, 328–329
OPRM1, 295
Ordinary least squares (OLS), 303–304
Organization’s culture, 171–172
Organizational commitment to employees (OCE), 170, 174
Organizational independence, 361
Organizational performance, 351
Packages, 114
Partial least squares (PLS), 57
Participants, 364–365
recruitment, 6
Path analysis, 197–198, 224, 226
procedure, 219
Pattern identification, 116–128
PCAOB, 82, 85–86
Peers, 110–112
Perceived organizational support (POS), 360
Perceived Riskiness, 37–38
Perceived Riskiness and Creditworthiness, 37–38
Perceived supervisor support, 360, 371
Perceptions, 14
of narcissists, 19
of psychological safety and organizational commitment to employees, 173–174
Performance, 196, 202
relationship, 170
residual direct effects of role stressors on, 206–207
Performance Measurement Systems (PMS), 44, 55–56
additional analyses, 63–65
combined loadings and cross-loadings from PLS measurement, 60–61
concept of social networking, 52
data collection and sample selection, 55
descriptive statistics and demographic information, 59
on firm performance, joint effect of social networking and, 54–55
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and PMS design choice on firm performance, 54–55
joint effect of social networking and political connections on firm performance, 53–54
measurement instruments, 55–57
measurement models, 57–59
nonfinancial and financial measures, 49
relationship between financial measures and firm performance, 52
relationship between nonfinancial measures and firm performance, 51–52
relationship between political connections and financial measures, 50–51
relationship between political connections and nonfinancial measures, 49–50
research method, 55–57
results, 57–65
results of simple mediation effect, 65
test of hypotheses, 59–62
theoretical development and hypotheses formulation, 47–55
zero-order correlation matrix and square root of average variances extracted, 61
Personal income tax evasion, 140
Personal values, 357–358
Personality traits, 339–340
combinations of, 341
research, 325–326
Person–environment fit theory, 200
Phenotypes, 294–295
Physiological approaches, 199–200
Political connections, 44, 47–48, 56
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and political connections on firm performance, 53–54
relationship between financial measures and, 50–51
relationship between nonfinancial measures and, 49–50
Political guanxi, 48
Positive traits, 357
Post hoc tests, 178
Potential borrower, 29–30
Potential moderators, 207
Power distance, 208–209
Precision, 122
Predictability, 120, 122, 130–131
PriceWaterhouseCoopers (PWC), 46
Primary appraisal, 201–202
Principal components analysis (PCA), 10–11
Prior year taxes, 146
Private borrower, 31–32
Private companies, 26–27
regulatory standards for, 28–29
Proactiveness, 173
Probit analysis, 106–107
Probit models, 106–107
Professional autonomy, 276–277
Professional commitment (PC), 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Professional Ethics Examination Committee’s Ethics, 29
Professionalism, 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Prospect theory, 140, 144
Protection bill, 359–360
Psychological genetics, 292, 295
Psychological safety, 170
Psychology studies, 170
Psychometric theory, 179
Psychopathy, 325–326, 336–337
Public accountants, 271–272
Public accounting firms, 85
Public companies, 26–27
Publication bias, 207–208
Qualtrics, 275–276
Quartile-based segregation, 115–116
Random forests, 128
Rational criminal concept, 142
Receiver Operating Characteristic (ROC), 122
Recency bias, 80–81, 93–94
Reference point, 144, 147, 149, 152
Regulatory enforcement actions, 258
Regulatory standards for private companies, 28–29
Relationship between political connections and financial measures, 50–51
Relationship between political connections and nonfinancial measures, 49–50
Relationship-based economy, 47
Research approach, 149–150
Residual direct effects of role stressors on performance, 206–207
Resilience, 356–357
Restructuring process, 111
Revenues, 31–32
Risk-taking, 173
Role ambiguity, 175–176, 196–197, 200
Role conflict, 200
Role modeling, 358
Role overload, 200
Role stress theory, 200
Role stressors, 196
Role stressors–stress arousal–burnout–job outcomes model, 206
Roles of political connections and social networking, 44
Root Mean Square Error of Approximation (RMSEA), 220
Sample selection method, 55
Secondary appraisal, 201–202
Securities and Exchange Commission (SEC), 28–29, 80, 260
Self-efficacy, 340, 354, 369–370
Self-esteem, 340
Self-regulation, 271–272, 357–358
Sensing/intuition, 327–328
Sensitivity analyses, 226–229
Sensors, 327–328
Sentiment analysis, 112–114
Shared map, 362–363
Signaling theory, 26, 29–30
Simple mediation effect model, 63
Skepticism, 297
Small and medium enterprises (SMEs), 174
Small businesses, 27–28
Social behavior, genetic roots of, 294–296
Social cognitive theory, 358
Social identity, 358–359
Social learning theory, 358
Social networking, 44–45, 56
concept, 52
interaction between political connections on firm performance, 54
joint effect of PMS design choice on firm performance and, 54–55
joint effect of political connections on firm performance and, 53–54
Social sensitivity, 294–297
gene, 296
Sourcing textual information through ER, MDA NTA, and IAR, 112
Standard deviation (SD), 302
Standardized Root Mean Squared Residual (SRMR), 220
State hope/expectancies of successful outcomes, 356, 370–371
State-owned enterprises (SOEs), 47–48, 57
Statistical models, 106–107
Statistical techniques, 106–107
Stereotypical personality, 341
Stop words, 113
Strategic map, 362–363
Stress, 196, 202
engineering and physiological approaches to studying, 199–200
in public accounting profession, 202–204
Stressors, 196–197
Stressors influence accountants’ performance, 196
demographics, 221–222
effects of stressors and mediators on performance, 222
findings, 229
implications for practice, 231–232
implications for theory, 229–231
limitations, 232–233
metacorrelation matrix, path analysis, and moderation analyses, 222–229
methods, 209–221
results, 221–229
theoretical background and hypothesis development, 199–209
Structural Equation Model (SEM), 221
Structured method, 363
Study selection process, 209–210
Subjectivity in performance measures, 50
SubNarc
, 13–14, 16
Subordinate narcissism, 2, 4
manipulation, 7–8
research on, 4
Subsample analyses, 63–65
Superior internal process, 49
Supplemental analyses, 34–39
Support vector machines (SVMs), 115
Survey materials, 149–150
SurveyMonkey Audience panel (SMA panel), 275–276
Synthesis of behavioral accounting studies, 325–326
authoritarianism, 335–336
combinations of personality traits, 341
Dark Triad, 336–339
future research, 341–342
locus of control, 333–335
MBTI and FFM personality classifications, 327–330
personality traits, 339–340
tolerance for ambiguity, 331–333
type A/B personalities, 330–331
Task familiarity, 84–85
Tax, 116, 120, 140
compliance, 140
researchers, 140
Tax aggressiveness, 140–141
dependent variables, 150
Taxpayer cognition, 141
Taxpayer compliance, 141
Term frequency (tf), 113–114
Term frequency-inverse document frequency (tf-idf), 113–114
Test procedure, 220
Text mining, creating features using, 112–114
Thinking/feeling, 327–328
Threat stressor, 201
Tolerance for ambiguity, 325–326, 331, 333
Tone of communication, classification using, 125–127
Top-performing algorithms, 127–128
Transactional stress models, 201–202
Tunisia Research paper, 350
Turnover ratios, 106
Type A/B personalities, 325–326, 330–331
Unfamiliar/Negative Association (UNA), 261
Unfamiliar/Positive Association (UPA), 261
United States
economy, 27–28
firms, 80
US Generally Accepted Accounting Principles (GAAP), 89–90
Variable measurements, 178–180
Variance Inflation Factors (VIFs), 279–280
Verbosity, 116–120
Virtuous auditor, 357
Voluntary audits, 293
hypothesis development, 299–300
research design and data, 300–304
results, 304–309
theory and hypotheses development, 294–300
Voluntary external audits, 292–293
Volunteer Income Tax Assistance program (VITA), 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
A118G
, 295, 303–304
Accounting information, distress prediction using
, 106–107
Accounting judgments and decisions
, 325–326
Accounting numbers, literature questioning reliability of
, 107–108
Accounting profession
, 270
Accounting researchers
, 1–2
Accounting-related scandals
, 351
Adjusted gross income (AGI)
, 149
Affective professional commitment (APC)
, 270–271
Age
, 13–14, 16
narcissism and
, 4–5
Age differences in managers’ responses to narcissistic subordinates’ aggressive accounting
aggressive accounting via estimates
, 5–6
comprehension checks
, 9
dependent variables
, 8–9
hypotheses development
, 4–6
identification of subordinate narcissism
, 12
inventory value ANOVA
, 17
manager descriptive statistics
, 9
manipulation check
, 9–13
MANOVA of responses to statements about subordinate
, 11
meet or beat behavior
, 16–17
methodology
, 6–9
moderated mediation
, 15
narcissism and age
, 4–5
narcissism in workplace
, 4
participant recruitment
, 6
predicting manager inventory values
, 13
procedure
, 6–7
results
, 9–17
subordinate narcissism manipulation
, 7–8
tests of hypothesis
, 13–16
Aggressive accounting via estimates
, 5–6
Agreeableness
, 328–329
American Institute of Certified Public Accountants (AICPA)
, 26, 85, 87
Analysis of variance (ANOVA)
, 92
Analysis tools and controls
, 220–221
Appraisal
, 201–202
Approval process
, 6
Asian economies
, 44
Assembled centrality score
, 367
Assembled map
, 362–363, 365
Assurance
, 85–87
Assurance Services Executive Committee Emerging Assurance Technologies Task Force
, 85
Auditors
, 28–29, 196–197, 298
choice
, 30–31
size on creditworthiness
, 31
Audits (see also Voluntary audits)
, 296–298
fees mechanisms
, 29
firm’s reputation
, 260
quality
, 30–31
reporting quality
, 29
Authoritarianism
, 325–326, 335–336
Autonomy
, 173
Average variance extracted (AVE)
, 57
statistics’ square root
, 57–59
Back-to-back translation
, 55
Bag-of-words (BoW)
, 112–114, 125
classification using
, 123–125
Behavioral tendencies
, 292
Belief Adjustment model (BA model)
, 83–84, 92
Beliefs
, 272–273
Between-subjects 2 x 2 experimental design
, 261
Big Five
, 325–326, 328–329
Big4 (brand name)
, 26–27
auditors
, 31, 38
effect
, 31
Binary frequency
, 113–114
Budget resources (BR)
, 185
adequacy of
, 174–176
Budgeting
, 52, 174–175, 335–336
Burnout
, 196
Business Environment and Enterprise Performance Survey (BEEPS)
, 301–302
Callousness, 11
Cash flow
ratios, 106
variable, 106–107
Categorization, 147, 149, 152
Causality, 362
Central concept, 366
Centrality analysis
of collective map, 367–368
of individual maps, 366–367
Certified Public Accountants (CPA), 84–85, 327–328, 334
Challenge stressor, 201
Chi-square test, 88–89
Chief audit executive (CAE), 361, 364–365
Chief financial officer, 31–32
China’s national culture, 46
Chinese management practices, 46
Chinese SOE, 50
Class labeling, 110–112
Classification modeling, 120–122
using machine learning, 114–116
Client acceptance process, 30
Client creditworthiness, 30–31
LLA and, 30
CMAP 2, 365
Coding, 210
Cognitive categorization, 147
Cognitive mapping method, 350, 353
application, 363–366
methodology, 361–363
Cognitive-relational model of stress appraisal, 222
Cohen’s kappa coefficient, 220–221
Collective cognitive map, 362
Collective efficacy, 354–355
Collective map, 362–363
Collective mental representation, 365–366
Collectivism, 292–293
Collectivist culture, 292
Commercial lenders, 258
Commercial lending
decisions, 259
officers, 30
Commercial loan officers, 261
Comparative Fit Index (CFI), 220
Competitive aggressiveness, 173
Composite map, 362–363
Comprehension checks, 9
Conditional probability models, 106–107
Confidence intervals, 219
Confirmatory factor analysis (CFA), 277–279
Confounding variables, 302–304
Conscientiousness, 328–329, 357
Content analysis of semi-structured interviews, 368–373
Content words, 113
Contingency framework, 170
Continuance professional commitment (CPC), 270–271
Contrast effect, 92–93
analysis to assess contrast effect, 90
Control variables, 57
Conventional personalities, 340
Convergent validity of variables, 57–59
Corporate communications, 104–105
importance of, 112
information-rich content of, 130–131
tone of, 105, 114
Corporate failure, 108
early warning signals of, 130–131
Corporate social responsibility (CSR), 87
Credibility intervals, 219, 222
Creditors, 26
Creditworthiness, 34
interactive effects of LLA disclosure and auditor size on, 31
Cronbach alphas, 276–277, 280–281
Cross-validation methodology, 115
Cultural psychologists, 292
Culture, 208–209, 292, 298–299
Current asset position (CAP), 140–141, 144, 146, 152
Cynicism, 11
Dark Triad, 336–339
components of narcissism, 325–326
Data collection method, 55, 110, 112, 177–178, 363–364
Debt to total asset ratios, 106
Deceptive impression management techniques, 4
Decision Explorer®, 365, 367
Decision latitude, 201
Demographic information, 57
Deoxyribonucleic acid (DNA), 294–295
Dependent variables, 8–9, 32
Descriptive statistics of participants, 57
Deterrence approaches, 140
Discriminant analysis, 106–107
Discriminant validity, 57–59
Distress prediction using accounting information, 106–107
Distressed firms from market-based variables, identifying, 108
Divisional profitability, 52
Domain stakeholders, 131
Dual inheritance theory (see Gene-culture coevolution theory)
Early warning signals in non-numeric communication channels
classification modeling using machine learning, 114–116
classification using BoW, 123–125
classification using tone of communication, 125–127
creating features using text mining, 112–114
data collection and class labeling, 110–112
distress prediction using accounting information, 106–107
identifying distressed firms from market-based variables, 108
interpretability, 116, 128–130
literature questioning reliability of accounting numbers, 107–108
multi-class classification, 127–128
predictability, 120, 122, 130–131
relevant literature, 106–110
research methodology, 110–116
results and findings, 116–128
sample selection procedure for loser firms, 111
sourcing textual information through ER, MDA NTA, and IAR, 112
using text to study firms, 108–110
Earnings Management (EM), 104–105, 107
practices, 107–108
researchers, 107–108
Earnings Release (ER), 105, 112
sourcing textual information through, 112
Econometric modeling, 105
Effect of organizational commitment and budgetary support, 170
literature review and hypotheses development, 172–176
research design, 177–180
results, 180–186
Employee, 170
narcissism, 4
Engineering approaches, 199–200
Ensemble learning technique, 128
Enterprising personalities, 340
Entrepreneurial orientation (EO), 170, 172–173, 179
European Bank for Reconstruction and Development (EBDR), 301–302
European Confederation of Institutes of Internal Auditing (ECIIA), 352
European Parliament, 80
European Union (EU), 80
Directive, 89
Eustress concept, 196
Executive development program (EDP), 55
Executive Master of Business Administration (EMBA), 55
Expectancy theory, 222
Expected asset position (EAP), 140–141, 146, 152
Expected utility theory, 142
Expenses, 116–120
Exploratory factor analysis (EFA), 277–278
F-measure, 122
Factor analysis, 276
Familiar/Negative Association (FNA), 261
Familiar/Positive Association (FPA), 261
Familiarity with loan applicant’s auditor, 258–261
development of hypotheses, 259–261
experimental design and task, 261
previous literature, 258–259
research participants, 261
results, 262–264
Fear, 350
Federal Financial Institutions Examination Council, 28–29
Female public accountants, 341
Field study, 141
literature review and hypothesis development, 142–149
method, 149–152
results, 153–156
Finance corpus, 114
Financial measures, 55–56, 61, 63, 65
concept, 49
relationship between firm performance and, 52
relationship between political connections and, 50–51
Financial reporting
process, 3
quality, 29
Financial resources, 47–48
Financial statements, 29
audit reports, 258
restatements, 258
Firm audits, 301–302
Firm performance, 57, 180
relationship between financial measures and, 52
relationship between nonfinancial measures and, 51–52
Fisher r-to-z transformations, 182–183
Five Factor Model (FFM), 326
personality classifications, 327–330
Five-point Likert-type scale, 276
Flexibility/inflexibility dichotomy, 339–340
10-fold cross-validation methodology, 115
Forward-looking methodology, 115
Francophone Union of Internal Audit (UFAI), 352
G allele, 293, 300–302
Gene-culture coevolution theory, 292, 294, 298–299
General Inquirer (GI), 114
Generally Accepted Accounting Principles (GAAP), 5
Genes, 294–295
Genetics, 292
Global financial systems, 104
Global Reporting Initiative (GRI), 89–90
Gross Domestic Product (GDP), 46–47
Group norms, 358–359
Harmonic mean, 219–220
Henry (HE), 114
Higher audit quality, 30–31
Hindrance-based stressors, 197
Hunter and Schmidt’s random-effects model, 210–219
Hypothesis testing, 153–156
Hypothesis tests, 34, 59, 62
perceived likelihood of extending loan, 35
PLS results for full structural model, 62
test of H1a and H1b, 61
test of H3, 62
tests of H2a and 2b, 61–62
tests of H4a and H4b, 62
IAASB, 82, 85–86
Inclusion of market-based variables, 108
Independent Auditor’s Report (IAR), 105, 112
sourcing textual information through, 112
Independent variables, 32
Individual cognitive map, 362–363
Individual mental representations, 365
Individualism-collectivism, 296–298
dichotomy, 301–302
Individuals’ education, training, 84–85
Information asymmetry, 29–30
Inherent risk preference, 152
Inner convictions, 357–358
Innovativeness, 173
Institute of Internal Auditors (IIA), 350
Interactional stress models, 200–201
Internal Audit Tunisian Association (IATA), 352
Internal auditing
independence of internal auditing function, 361, 371–372
in Tunisian organizations, 352
Internal auditing function (IAF), 366
Internal auditors, 349–350
determinants, 354–361
literature, 352–361
Internal business perspective, 49
Internal Revenue Service (IRS), 140
International Financial Reporting Standards (IFRS), 5
International Institute of Internal Auditors (IIA), 352
International Integrated Reporting Council, 89
International Monetary Fund (IMF), 46–47
Internet, 275
Interpersonal connections, 44–45, 52–53
Interpersonal relationships, 44–45, 48, 52–53
Interpretability, 116, 128–130
Interpretation 501–8, 29
Introversion/extroversion, 327–329
Inventory value, 13, 16
Investors, 83–84
Job demand–control model, 201
Job level, 207
Job performance, 274–275
Judging/perceiving, 327–328
k-nearest neighbor (k-NN), 115
Lemmatization, 113
Lenders, 28–30, 260
assessment of creditworthiness, 29
Lending officers, 29
Liability, 116–120
on creditworthiness, 37–38
and perceived riskiness, 37–38
Likert-type scale, 56
Limited liability agreements (LLAs), 26, 29–30
auditor choice and client creditworthiness, 30–31
background, theory and hypotheses development, 28–31
and client creditworthiness, 30
dependent variable, 32
hypothesis tests, 34
independent variables, 32
interactive effects of LLA disclosure and auditor size on creditworthiness, 31
manipulation checks, 33
methodology, 31–33
participant demographics, 33
participants, 32
regulatory standards for private companies, 28–29
results, 34–39
signaling theory and lenders’ assessment of creditworthiness, 29
signals auditors, 34–36
supplemental analyses, 34–39
tests of interaction, 36
Linear probability modeling, 106–107
Linear regression equation, 12–13
Liquid asset
to current debt ratios, 106
to total asset ratios, 106
Loans, 47–48
defaults, 260
Local government bank loans, 49
Locus of control, 325–326, 333, 335
Logistic probability analysis, 300–301
Logistic regression, 106–107, 115
Logit analysis, 106–107
Longitudinal approach, 4
Losers, 110–112
firms, 111
Loughran-McDonald (LM), 114
Machiavellianism, 11, 325–326, 336–337, 339
Machine learning (ML), 104–105
classification modeling using, 114–116
Management accounting studies, 170
Management accounting systems (MAS), 332–334
Management Discussion and Analysis (MDA), 105, 112
sourcing textual information through MDA NTA, 112
Manager descriptive statistics, 9
descriptive statistics and Pearson correlations, 10
Managerial accounting, 326
Managers, 2, 6, 327–328
acceptance, 2
judgment, 3
positive perceptions of subordinate, 14
Manipulation, 8
MANOVA analysis, 11–12
Mapping, 353
Market-based models, 108
Market-based variables, identifying distressed firms from, 108
Markets, 111
Means efficacy, 355–356
Measurement instruments, 55–57
control variables, 57
firm performance, 57
PMS, 55–56
political connections, 56
social networking, 56
Measurement models, 57–59
Mediating mechanisms and performance, 205–206
Mediation test, 300–301
Mental accounting, 140, 142
Meta-analysis, 197–198
procedure, 210–219
studies, 197–198
Metacorrelations analysis among constructs, 222–224
Metrics techniques, 106
Mixed valence information, 84, 87
Moderation analyses, 220, 226
Moderators of stressors–performance relationships, 207–209
Momento Medical Supply, Inc., 89
Monte Carlo studies, 220
Moral courage, 350–351
determinants, 354–361
literature, 352–361
Motivation, 196–197
Mu-opioid receptor gene (µ-opioid receptor gene), 292, 294–295
Multi-class classification, 127–128
Multiple open-source libraries, 114
Myers-Briggs Type Indicator (MBTI), 325–326
personality classifications, 327–330
N*M matrix, 113
Narcissism (see also Subordinate narcissism), 7, 336–337, 339
and age, 4–5
scores, 6
in workplace, 4
Narcissistic CEOs, 338
Narcissistic Personality Inventory (NPI), 4–6
Narcissists, 7–8
NarcPCA
, 13
Natural Language Processing (NLP), 104–105
Negative effect of unfamiliarity among nonprofessional investors
assurance, 85–87
contrast effect, 92–93
descriptive findings, 91–92
experimental design, 88–90
experimental manipulations, 90–91
experimental participants, 86
literature review and hypothesis development, 83–87
means of eight firm disclosures, 88
participants, 88–89
procedures, 89–90
recency bias, 93–94
research method, 88–90
results, 90–94
task familiarity, 84–85
Net income ratios, 106
Net worth, 110
Neuroticism/emotional stability, 328–329
Non-Big4 auditors, 27, 38
Non-Western economies, 44
Nonfinancial disclosures, 87
Nonfinancial measures, 61, 63, 65
concept, 49
relationship between firm performance and, 51–52
relationship between political connections and, 49–50
Nonperforming assets (NPAs), 104
Nonprofessional investors, 81, 88
belief revision, 85
group, 80
research, 87
Normative professional commitment (NPC), 270–271
Notes to Accounts (NTA), 105, 112
NPI-16, 6
Nucleus, 294–295
Older managers, 2–3
Openness, 357
Openness to experience, 328–329
OPRM1, 295
Ordinary least squares (OLS), 303–304
Organization’s culture, 171–172
Organizational commitment to employees (OCE), 170, 174
Organizational independence, 361
Organizational performance, 351
Packages, 114
Partial least squares (PLS), 57
Participants, 364–365
recruitment, 6
Path analysis, 197–198, 224, 226
procedure, 219
Pattern identification, 116–128
PCAOB, 82, 85–86
Peers, 110–112
Perceived organizational support (POS), 360
Perceived Riskiness, 37–38
Perceived Riskiness and Creditworthiness, 37–38
Perceived supervisor support, 360, 371
Perceptions, 14
of narcissists, 19
of psychological safety and organizational commitment to employees, 173–174
Performance, 196, 202
relationship, 170
residual direct effects of role stressors on, 206–207
Performance Measurement Systems (PMS), 44, 55–56
additional analyses, 63–65
combined loadings and cross-loadings from PLS measurement, 60–61
concept of social networking, 52
data collection and sample selection, 55
descriptive statistics and demographic information, 59
on firm performance, joint effect of social networking and, 54–55
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and PMS design choice on firm performance, 54–55
joint effect of social networking and political connections on firm performance, 53–54
measurement instruments, 55–57
measurement models, 57–59
nonfinancial and financial measures, 49
relationship between financial measures and firm performance, 52
relationship between nonfinancial measures and firm performance, 51–52
relationship between political connections and financial measures, 50–51
relationship between political connections and nonfinancial measures, 49–50
research method, 55–57
results, 57–65
results of simple mediation effect, 65
test of hypotheses, 59–62
theoretical development and hypotheses formulation, 47–55
zero-order correlation matrix and square root of average variances extracted, 61
Personal income tax evasion, 140
Personal values, 357–358
Personality traits, 339–340
combinations of, 341
research, 325–326
Person–environment fit theory, 200
Phenotypes, 294–295
Physiological approaches, 199–200
Political connections, 44, 47–48, 56
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and political connections on firm performance, 53–54
relationship between financial measures and, 50–51
relationship between nonfinancial measures and, 49–50
Political guanxi, 48
Positive traits, 357
Post hoc tests, 178
Potential borrower, 29–30
Potential moderators, 207
Power distance, 208–209
Precision, 122
Predictability, 120, 122, 130–131
PriceWaterhouseCoopers (PWC), 46
Primary appraisal, 201–202
Principal components analysis (PCA), 10–11
Prior year taxes, 146
Private borrower, 31–32
Private companies, 26–27
regulatory standards for, 28–29
Proactiveness, 173
Probit analysis, 106–107
Probit models, 106–107
Professional autonomy, 276–277
Professional commitment (PC), 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Professional Ethics Examination Committee’s Ethics, 29
Professionalism, 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Prospect theory, 140, 144
Protection bill, 359–360
Psychological genetics, 292, 295
Psychological safety, 170
Psychology studies, 170
Psychometric theory, 179
Psychopathy, 325–326, 336–337
Public accountants, 271–272
Public accounting firms, 85
Public companies, 26–27
Publication bias, 207–208
Qualtrics, 275–276
Quartile-based segregation, 115–116
Random forests, 128
Rational criminal concept, 142
Receiver Operating Characteristic (ROC), 122
Recency bias, 80–81, 93–94
Reference point, 144, 147, 149, 152
Regulatory enforcement actions, 258
Regulatory standards for private companies, 28–29
Relationship between political connections and financial measures, 50–51
Relationship between political connections and nonfinancial measures, 49–50
Relationship-based economy, 47
Research approach, 149–150
Residual direct effects of role stressors on performance, 206–207
Resilience, 356–357
Restructuring process, 111
Revenues, 31–32
Risk-taking, 173
Role ambiguity, 175–176, 196–197, 200
Role conflict, 200
Role modeling, 358
Role overload, 200
Role stress theory, 200
Role stressors, 196
Role stressors–stress arousal–burnout–job outcomes model, 206
Roles of political connections and social networking, 44
Root Mean Square Error of Approximation (RMSEA), 220
Sample selection method, 55
Secondary appraisal, 201–202
Securities and Exchange Commission (SEC), 28–29, 80, 260
Self-efficacy, 340, 354, 369–370
Self-esteem, 340
Self-regulation, 271–272, 357–358
Sensing/intuition, 327–328
Sensitivity analyses, 226–229
Sensors, 327–328
Sentiment analysis, 112–114
Shared map, 362–363
Signaling theory, 26, 29–30
Simple mediation effect model, 63
Skepticism, 297
Small and medium enterprises (SMEs), 174
Small businesses, 27–28
Social behavior, genetic roots of, 294–296
Social cognitive theory, 358
Social identity, 358–359
Social learning theory, 358
Social networking, 44–45, 56
concept, 52
interaction between political connections on firm performance, 54
joint effect of PMS design choice on firm performance and, 54–55
joint effect of political connections on firm performance and, 53–54
Social sensitivity, 294–297
gene, 296
Sourcing textual information through ER, MDA NTA, and IAR, 112
Standard deviation (SD), 302
Standardized Root Mean Squared Residual (SRMR), 220
State hope/expectancies of successful outcomes, 356, 370–371
State-owned enterprises (SOEs), 47–48, 57
Statistical models, 106–107
Statistical techniques, 106–107
Stereotypical personality, 341
Stop words, 113
Strategic map, 362–363
Stress, 196, 202
engineering and physiological approaches to studying, 199–200
in public accounting profession, 202–204
Stressors, 196–197
Stressors influence accountants’ performance, 196
demographics, 221–222
effects of stressors and mediators on performance, 222
findings, 229
implications for practice, 231–232
implications for theory, 229–231
limitations, 232–233
metacorrelation matrix, path analysis, and moderation analyses, 222–229
methods, 209–221
results, 221–229
theoretical background and hypothesis development, 199–209
Structural Equation Model (SEM), 221
Structured method, 363
Study selection process, 209–210
Subjectivity in performance measures, 50
SubNarc
, 13–14, 16
Subordinate narcissism, 2, 4
manipulation, 7–8
research on, 4
Subsample analyses, 63–65
Superior internal process, 49
Supplemental analyses, 34–39
Support vector machines (SVMs), 115
Survey materials, 149–150
SurveyMonkey Audience panel (SMA panel), 275–276
Synthesis of behavioral accounting studies, 325–326
authoritarianism, 335–336
combinations of personality traits, 341
Dark Triad, 336–339
future research, 341–342
locus of control, 333–335
MBTI and FFM personality classifications, 327–330
personality traits, 339–340
tolerance for ambiguity, 331–333
type A/B personalities, 330–331
Task familiarity, 84–85
Tax, 116, 120, 140
compliance, 140
researchers, 140
Tax aggressiveness, 140–141
dependent variables, 150
Taxpayer cognition, 141
Taxpayer compliance, 141
Term frequency (tf), 113–114
Term frequency-inverse document frequency (tf-idf), 113–114
Test procedure, 220
Text mining, creating features using, 112–114
Thinking/feeling, 327–328
Threat stressor, 201
Tolerance for ambiguity, 325–326, 331, 333
Tone of communication, classification using, 125–127
Top-performing algorithms, 127–128
Transactional stress models, 201–202
Tunisia Research paper, 350
Turnover ratios, 106
Type A/B personalities, 325–326, 330–331
Unfamiliar/Negative Association (UNA), 261
Unfamiliar/Positive Association (UPA), 261
United States
economy, 27–28
firms, 80
US Generally Accepted Accounting Principles (GAAP), 89–90
Variable measurements, 178–180
Variance Inflation Factors (VIFs), 279–280
Verbosity, 116–120
Virtuous auditor, 357
Voluntary audits, 293
hypothesis development, 299–300
research design and data, 300–304
results, 304–309
theory and hypotheses development, 294–300
Voluntary external audits, 292–293
Volunteer Income Tax Assistance program (VITA), 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
Callousness
, 11
Cash flow
ratios
, 106
variable
, 106–107
Categorization
, 147, 149, 152
Causality
, 362
Central concept
, 366
Centrality analysis
of collective map
, 367–368
of individual maps
, 366–367
Certified Public Accountants (CPA)
, 84–85, 327–328, 334
Challenge stressor
, 201
Chi-square test
, 88–89
Chief audit executive (CAE)
, 361, 364–365
Chief financial officer
, 31–32
China’s national culture
, 46
Chinese management practices
, 46
Chinese SOE
, 50
Class labeling
, 110–112
Classification modeling
, 120–122
using machine learning
, 114–116
Client acceptance process
, 30
Client creditworthiness
, 30–31
LLA and
, 30
CMAP 2
, 365
Coding
, 210
Cognitive categorization
, 147
Cognitive mapping method
, 350, 353
application
, 363–366
methodology
, 361–363
Cognitive-relational model of stress appraisal
, 222
Cohen’s kappa coefficient
, 220–221
Collective cognitive map
, 362
Collective efficacy
, 354–355
Collective map
, 362–363
Collective mental representation
, 365–366
Collectivism
, 292–293
Collectivist culture
, 292
Commercial lenders
, 258
Commercial lending
decisions
, 259
officers
, 30
Commercial loan officers
, 261
Comparative Fit Index (CFI)
, 220
Competitive aggressiveness
, 173
Composite map
, 362–363
Comprehension checks
, 9
Conditional probability models
, 106–107
Confidence intervals
, 219
Confirmatory factor analysis (CFA)
, 277–279
Confounding variables
, 302–304
Conscientiousness
, 328–329, 357
Content analysis of semi-structured interviews
, 368–373
Content words
, 113
Contingency framework
, 170
Continuance professional commitment (CPC)
, 270–271
Contrast effect
, 92–93
analysis to assess contrast effect
, 90
Control variables
, 57
Conventional personalities
, 340
Convergent validity of variables
, 57–59
Corporate communications
, 104–105
importance of
, 112
information-rich content of
, 130–131
tone of
, 105, 114
Corporate failure
, 108
early warning signals of
, 130–131
Corporate social responsibility (CSR)
, 87
Credibility intervals
, 219, 222
Creditors
, 26
Creditworthiness
, 34
interactive effects of LLA disclosure and auditor size on
, 31
Cronbach alphas
, 276–277, 280–281
Cross-validation methodology
, 115
Cultural psychologists
, 292
Culture
, 208–209, 292, 298–299
Current asset position (CAP)
, 140–141, 144, 146, 152
Cynicism
, 11
Dark Triad
, 336–339
components of narcissism
, 325–326
Data collection method
, 55, 110, 112, 177–178, 363–364
Debt to total asset ratios
, 106
Deceptive impression management techniques
, 4
Decision Explorer®
, 365, 367
Decision latitude
, 201
Demographic information
, 57
Deoxyribonucleic acid (DNA)
, 294–295
Dependent variables
, 8–9, 32
Descriptive statistics of participants
, 57
Deterrence approaches
, 140
Discriminant analysis
, 106–107
Discriminant validity
, 57–59
Distress prediction using accounting information
, 106–107
Distressed firms from market-based variables, identifying
, 108
Divisional profitability
, 52
Domain stakeholders
, 131
Dual inheritance theory (see Gene-culture coevolution theory)
Early warning signals in non-numeric communication channels
classification modeling using machine learning, 114–116
classification using BoW, 123–125
classification using tone of communication, 125–127
creating features using text mining, 112–114
data collection and class labeling, 110–112
distress prediction using accounting information, 106–107
identifying distressed firms from market-based variables, 108
interpretability, 116, 128–130
literature questioning reliability of accounting numbers, 107–108
multi-class classification, 127–128
predictability, 120, 122, 130–131
relevant literature, 106–110
research methodology, 110–116
results and findings, 116–128
sample selection procedure for loser firms, 111
sourcing textual information through ER, MDA NTA, and IAR, 112
using text to study firms, 108–110
Earnings Management (EM), 104–105, 107
practices, 107–108
researchers, 107–108
Earnings Release (ER), 105, 112
sourcing textual information through, 112
Econometric modeling, 105
Effect of organizational commitment and budgetary support, 170
literature review and hypotheses development, 172–176
research design, 177–180
results, 180–186
Employee, 170
narcissism, 4
Engineering approaches, 199–200
Ensemble learning technique, 128
Enterprising personalities, 340
Entrepreneurial orientation (EO), 170, 172–173, 179
European Bank for Reconstruction and Development (EBDR), 301–302
European Confederation of Institutes of Internal Auditing (ECIIA), 352
European Parliament, 80
European Union (EU), 80
Directive, 89
Eustress concept, 196
Executive development program (EDP), 55
Executive Master of Business Administration (EMBA), 55
Expectancy theory, 222
Expected asset position (EAP), 140–141, 146, 152
Expected utility theory, 142
Expenses, 116–120
Exploratory factor analysis (EFA), 277–278
F-measure, 122
Factor analysis, 276
Familiar/Negative Association (FNA), 261
Familiar/Positive Association (FPA), 261
Familiarity with loan applicant’s auditor, 258–261
development of hypotheses, 259–261
experimental design and task, 261
previous literature, 258–259
research participants, 261
results, 262–264
Fear, 350
Federal Financial Institutions Examination Council, 28–29
Female public accountants, 341
Field study, 141
literature review and hypothesis development, 142–149
method, 149–152
results, 153–156
Finance corpus, 114
Financial measures, 55–56, 61, 63, 65
concept, 49
relationship between firm performance and, 52
relationship between political connections and, 50–51
Financial reporting
process, 3
quality, 29
Financial resources, 47–48
Financial statements, 29
audit reports, 258
restatements, 258
Firm audits, 301–302
Firm performance, 57, 180
relationship between financial measures and, 52
relationship between nonfinancial measures and, 51–52
Fisher r-to-z transformations, 182–183
Five Factor Model (FFM), 326
personality classifications, 327–330
Five-point Likert-type scale, 276
Flexibility/inflexibility dichotomy, 339–340
10-fold cross-validation methodology, 115
Forward-looking methodology, 115
Francophone Union of Internal Audit (UFAI), 352
G allele, 293, 300–302
Gene-culture coevolution theory, 292, 294, 298–299
General Inquirer (GI), 114
Generally Accepted Accounting Principles (GAAP), 5
Genes, 294–295
Genetics, 292
Global financial systems, 104
Global Reporting Initiative (GRI), 89–90
Gross Domestic Product (GDP), 46–47
Group norms, 358–359
Harmonic mean, 219–220
Henry (HE), 114
Higher audit quality, 30–31
Hindrance-based stressors, 197
Hunter and Schmidt’s random-effects model, 210–219
Hypothesis testing, 153–156
Hypothesis tests, 34, 59, 62
perceived likelihood of extending loan, 35
PLS results for full structural model, 62
test of H1a and H1b, 61
test of H3, 62
tests of H2a and 2b, 61–62
tests of H4a and H4b, 62
IAASB, 82, 85–86
Inclusion of market-based variables, 108
Independent Auditor’s Report (IAR), 105, 112
sourcing textual information through, 112
Independent variables, 32
Individual cognitive map, 362–363
Individual mental representations, 365
Individualism-collectivism, 296–298
dichotomy, 301–302
Individuals’ education, training, 84–85
Information asymmetry, 29–30
Inherent risk preference, 152
Inner convictions, 357–358
Innovativeness, 173
Institute of Internal Auditors (IIA), 350
Interactional stress models, 200–201
Internal Audit Tunisian Association (IATA), 352
Internal auditing
independence of internal auditing function, 361, 371–372
in Tunisian organizations, 352
Internal auditing function (IAF), 366
Internal auditors, 349–350
determinants, 354–361
literature, 352–361
Internal business perspective, 49
Internal Revenue Service (IRS), 140
International Financial Reporting Standards (IFRS), 5
International Institute of Internal Auditors (IIA), 352
International Integrated Reporting Council, 89
International Monetary Fund (IMF), 46–47
Internet, 275
Interpersonal connections, 44–45, 52–53
Interpersonal relationships, 44–45, 48, 52–53
Interpretability, 116, 128–130
Interpretation 501–8, 29
Introversion/extroversion, 327–329
Inventory value, 13, 16
Investors, 83–84
Job demand–control model, 201
Job level, 207
Job performance, 274–275
Judging/perceiving, 327–328
k-nearest neighbor (k-NN), 115
Lemmatization, 113
Lenders, 28–30, 260
assessment of creditworthiness, 29
Lending officers, 29
Liability, 116–120
on creditworthiness, 37–38
and perceived riskiness, 37–38
Likert-type scale, 56
Limited liability agreements (LLAs), 26, 29–30
auditor choice and client creditworthiness, 30–31
background, theory and hypotheses development, 28–31
and client creditworthiness, 30
dependent variable, 32
hypothesis tests, 34
independent variables, 32
interactive effects of LLA disclosure and auditor size on creditworthiness, 31
manipulation checks, 33
methodology, 31–33
participant demographics, 33
participants, 32
regulatory standards for private companies, 28–29
results, 34–39
signaling theory and lenders’ assessment of creditworthiness, 29
signals auditors, 34–36
supplemental analyses, 34–39
tests of interaction, 36
Linear probability modeling, 106–107
Linear regression equation, 12–13
Liquid asset
to current debt ratios, 106
to total asset ratios, 106
Loans, 47–48
defaults, 260
Local government bank loans, 49
Locus of control, 325–326, 333, 335
Logistic probability analysis, 300–301
Logistic regression, 106–107, 115
Logit analysis, 106–107
Longitudinal approach, 4
Losers, 110–112
firms, 111
Loughran-McDonald (LM), 114
Machiavellianism, 11, 325–326, 336–337, 339
Machine learning (ML), 104–105
classification modeling using, 114–116
Management accounting studies, 170
Management accounting systems (MAS), 332–334
Management Discussion and Analysis (MDA), 105, 112
sourcing textual information through MDA NTA, 112
Manager descriptive statistics, 9
descriptive statistics and Pearson correlations, 10
Managerial accounting, 326
Managers, 2, 6, 327–328
acceptance, 2
judgment, 3
positive perceptions of subordinate, 14
Manipulation, 8
MANOVA analysis, 11–12
Mapping, 353
Market-based models, 108
Market-based variables, identifying distressed firms from, 108
Markets, 111
Means efficacy, 355–356
Measurement instruments, 55–57
control variables, 57
firm performance, 57
PMS, 55–56
political connections, 56
social networking, 56
Measurement models, 57–59
Mediating mechanisms and performance, 205–206
Mediation test, 300–301
Mental accounting, 140, 142
Meta-analysis, 197–198
procedure, 210–219
studies, 197–198
Metacorrelations analysis among constructs, 222–224
Metrics techniques, 106
Mixed valence information, 84, 87
Moderation analyses, 220, 226
Moderators of stressors–performance relationships, 207–209
Momento Medical Supply, Inc., 89
Monte Carlo studies, 220
Moral courage, 350–351
determinants, 354–361
literature, 352–361
Motivation, 196–197
Mu-opioid receptor gene (µ-opioid receptor gene), 292, 294–295
Multi-class classification, 127–128
Multiple open-source libraries, 114
Myers-Briggs Type Indicator (MBTI), 325–326
personality classifications, 327–330
N*M matrix, 113
Narcissism (see also Subordinate narcissism), 7, 336–337, 339
and age, 4–5
scores, 6
in workplace, 4
Narcissistic CEOs, 338
Narcissistic Personality Inventory (NPI), 4–6
Narcissists, 7–8
NarcPCA
, 13
Natural Language Processing (NLP), 104–105
Negative effect of unfamiliarity among nonprofessional investors
assurance, 85–87
contrast effect, 92–93
descriptive findings, 91–92
experimental design, 88–90
experimental manipulations, 90–91
experimental participants, 86
literature review and hypothesis development, 83–87
means of eight firm disclosures, 88
participants, 88–89
procedures, 89–90
recency bias, 93–94
research method, 88–90
results, 90–94
task familiarity, 84–85
Net income ratios, 106
Net worth, 110
Neuroticism/emotional stability, 328–329
Non-Big4 auditors, 27, 38
Non-Western economies, 44
Nonfinancial disclosures, 87
Nonfinancial measures, 61, 63, 65
concept, 49
relationship between firm performance and, 51–52
relationship between political connections and, 49–50
Nonperforming assets (NPAs), 104
Nonprofessional investors, 81, 88
belief revision, 85
group, 80
research, 87
Normative professional commitment (NPC), 270–271
Notes to Accounts (NTA), 105, 112
NPI-16, 6
Nucleus, 294–295
Older managers, 2–3
Openness, 357
Openness to experience, 328–329
OPRM1, 295
Ordinary least squares (OLS), 303–304
Organization’s culture, 171–172
Organizational commitment to employees (OCE), 170, 174
Organizational independence, 361
Organizational performance, 351
Packages, 114
Partial least squares (PLS), 57
Participants, 364–365
recruitment, 6
Path analysis, 197–198, 224, 226
procedure, 219
Pattern identification, 116–128
PCAOB, 82, 85–86
Peers, 110–112
Perceived organizational support (POS), 360
Perceived Riskiness, 37–38
Perceived Riskiness and Creditworthiness, 37–38
Perceived supervisor support, 360, 371
Perceptions, 14
of narcissists, 19
of psychological safety and organizational commitment to employees, 173–174
Performance, 196, 202
relationship, 170
residual direct effects of role stressors on, 206–207
Performance Measurement Systems (PMS), 44, 55–56
additional analyses, 63–65
combined loadings and cross-loadings from PLS measurement, 60–61
concept of social networking, 52
data collection and sample selection, 55
descriptive statistics and demographic information, 59
on firm performance, joint effect of social networking and, 54–55
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and PMS design choice on firm performance, 54–55
joint effect of social networking and political connections on firm performance, 53–54
measurement instruments, 55–57
measurement models, 57–59
nonfinancial and financial measures, 49
relationship between financial measures and firm performance, 52
relationship between nonfinancial measures and firm performance, 51–52
relationship between political connections and financial measures, 50–51
relationship between political connections and nonfinancial measures, 49–50
research method, 55–57
results, 57–65
results of simple mediation effect, 65
test of hypotheses, 59–62
theoretical development and hypotheses formulation, 47–55
zero-order correlation matrix and square root of average variances extracted, 61
Personal income tax evasion, 140
Personal values, 357–358
Personality traits, 339–340
combinations of, 341
research, 325–326
Person–environment fit theory, 200
Phenotypes, 294–295
Physiological approaches, 199–200
Political connections, 44, 47–48, 56
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and political connections on firm performance, 53–54
relationship between financial measures and, 50–51
relationship between nonfinancial measures and, 49–50
Political guanxi, 48
Positive traits, 357
Post hoc tests, 178
Potential borrower, 29–30
Potential moderators, 207
Power distance, 208–209
Precision, 122
Predictability, 120, 122, 130–131
PriceWaterhouseCoopers (PWC), 46
Primary appraisal, 201–202
Principal components analysis (PCA), 10–11
Prior year taxes, 146
Private borrower, 31–32
Private companies, 26–27
regulatory standards for, 28–29
Proactiveness, 173
Probit analysis, 106–107
Probit models, 106–107
Professional autonomy, 276–277
Professional commitment (PC), 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Professional Ethics Examination Committee’s Ethics, 29
Professionalism, 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Prospect theory, 140, 144
Protection bill, 359–360
Psychological genetics, 292, 295
Psychological safety, 170
Psychology studies, 170
Psychometric theory, 179
Psychopathy, 325–326, 336–337
Public accountants, 271–272
Public accounting firms, 85
Public companies, 26–27
Publication bias, 207–208
Qualtrics, 275–276
Quartile-based segregation, 115–116
Random forests, 128
Rational criminal concept, 142
Receiver Operating Characteristic (ROC), 122
Recency bias, 80–81, 93–94
Reference point, 144, 147, 149, 152
Regulatory enforcement actions, 258
Regulatory standards for private companies, 28–29
Relationship between political connections and financial measures, 50–51
Relationship between political connections and nonfinancial measures, 49–50
Relationship-based economy, 47
Research approach, 149–150
Residual direct effects of role stressors on performance, 206–207
Resilience, 356–357
Restructuring process, 111
Revenues, 31–32
Risk-taking, 173
Role ambiguity, 175–176, 196–197, 200
Role conflict, 200
Role modeling, 358
Role overload, 200
Role stress theory, 200
Role stressors, 196
Role stressors–stress arousal–burnout–job outcomes model, 206
Roles of political connections and social networking, 44
Root Mean Square Error of Approximation (RMSEA), 220
Sample selection method, 55
Secondary appraisal, 201–202
Securities and Exchange Commission (SEC), 28–29, 80, 260
Self-efficacy, 340, 354, 369–370
Self-esteem, 340
Self-regulation, 271–272, 357–358
Sensing/intuition, 327–328
Sensitivity analyses, 226–229
Sensors, 327–328
Sentiment analysis, 112–114
Shared map, 362–363
Signaling theory, 26, 29–30
Simple mediation effect model, 63
Skepticism, 297
Small and medium enterprises (SMEs), 174
Small businesses, 27–28
Social behavior, genetic roots of, 294–296
Social cognitive theory, 358
Social identity, 358–359
Social learning theory, 358
Social networking, 44–45, 56
concept, 52
interaction between political connections on firm performance, 54
joint effect of PMS design choice on firm performance and, 54–55
joint effect of political connections on firm performance and, 53–54
Social sensitivity, 294–297
gene, 296
Sourcing textual information through ER, MDA NTA, and IAR, 112
Standard deviation (SD), 302
Standardized Root Mean Squared Residual (SRMR), 220
State hope/expectancies of successful outcomes, 356, 370–371
State-owned enterprises (SOEs), 47–48, 57
Statistical models, 106–107
Statistical techniques, 106–107
Stereotypical personality, 341
Stop words, 113
Strategic map, 362–363
Stress, 196, 202
engineering and physiological approaches to studying, 199–200
in public accounting profession, 202–204
Stressors, 196–197
Stressors influence accountants’ performance, 196
demographics, 221–222
effects of stressors and mediators on performance, 222
findings, 229
implications for practice, 231–232
implications for theory, 229–231
limitations, 232–233
metacorrelation matrix, path analysis, and moderation analyses, 222–229
methods, 209–221
results, 221–229
theoretical background and hypothesis development, 199–209
Structural Equation Model (SEM), 221
Structured method, 363
Study selection process, 209–210
Subjectivity in performance measures, 50
SubNarc
, 13–14, 16
Subordinate narcissism, 2, 4
manipulation, 7–8
research on, 4
Subsample analyses, 63–65
Superior internal process, 49
Supplemental analyses, 34–39
Support vector machines (SVMs), 115
Survey materials, 149–150
SurveyMonkey Audience panel (SMA panel), 275–276
Synthesis of behavioral accounting studies, 325–326
authoritarianism, 335–336
combinations of personality traits, 341
Dark Triad, 336–339
future research, 341–342
locus of control, 333–335
MBTI and FFM personality classifications, 327–330
personality traits, 339–340
tolerance for ambiguity, 331–333
type A/B personalities, 330–331
Task familiarity, 84–85
Tax, 116, 120, 140
compliance, 140
researchers, 140
Tax aggressiveness, 140–141
dependent variables, 150
Taxpayer cognition, 141
Taxpayer compliance, 141
Term frequency (tf), 113–114
Term frequency-inverse document frequency (tf-idf), 113–114
Test procedure, 220
Text mining, creating features using, 112–114
Thinking/feeling, 327–328
Threat stressor, 201
Tolerance for ambiguity, 325–326, 331, 333
Tone of communication, classification using, 125–127
Top-performing algorithms, 127–128
Transactional stress models, 201–202
Tunisia Research paper, 350
Turnover ratios, 106
Type A/B personalities, 325–326, 330–331
Unfamiliar/Negative Association (UNA), 261
Unfamiliar/Positive Association (UPA), 261
United States
economy, 27–28
firms, 80
US Generally Accepted Accounting Principles (GAAP), 89–90
Variable measurements, 178–180
Variance Inflation Factors (VIFs), 279–280
Verbosity, 116–120
Virtuous auditor, 357
Voluntary audits, 293
hypothesis development, 299–300
research design and data, 300–304
results, 304–309
theory and hypotheses development, 294–300
Voluntary external audits, 292–293
Volunteer Income Tax Assistance program (VITA), 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
Early warning signals in non-numeric communication channels
classification modeling using machine learning
, 114–116
classification using BoW
, 123–125
classification using tone of communication
, 125–127
creating features using text mining
, 112–114
data collection and class labeling
, 110–112
distress prediction using accounting information
, 106–107
identifying distressed firms from market-based variables
, 108
interpretability
, 116, 128–130
literature questioning reliability of accounting numbers
, 107–108
multi-class classification
, 127–128
predictability
, 120, 122, 130–131
relevant literature
, 106–110
research methodology
, 110–116
results and findings
, 116–128
sample selection procedure for loser firms
, 111
sourcing textual information through ER, MDA NTA, and IAR
, 112
using text to study firms
, 108–110
Earnings Management (EM)
, 104–105, 107
practices
, 107–108
researchers
, 107–108
Earnings Release (ER)
, 105, 112
sourcing textual information through
, 112
Econometric modeling
, 105
Effect of organizational commitment and budgetary support
, 170
literature review and hypotheses development
, 172–176
research design
, 177–180
results
, 180–186
Employee
, 170
narcissism
, 4
Engineering approaches
, 199–200
Ensemble learning technique
, 128
Enterprising personalities
, 340
Entrepreneurial orientation (EO)
, 170, 172–173, 179
European Bank for Reconstruction and Development (EBDR)
, 301–302
European Confederation of Institutes of Internal Auditing (ECIIA)
, 352
European Parliament
, 80
European Union (EU)
, 80
Directive
, 89
Eustress concept
, 196
Executive development program (EDP)
, 55
Executive Master of Business Administration (EMBA)
, 55
Expectancy theory
, 222
Expected asset position (EAP)
, 140–141, 146, 152
Expected utility theory
, 142
Expenses
, 116–120
Exploratory factor analysis (EFA)
, 277–278
F-measure
, 122
Factor analysis
, 276
Familiar/Negative Association (FNA)
, 261
Familiar/Positive Association (FPA)
, 261
Familiarity with loan applicant’s auditor
, 258–261
development of hypotheses
, 259–261
experimental design and task
, 261
previous literature
, 258–259
research participants
, 261
results
, 262–264
Fear
, 350
Federal Financial Institutions Examination Council
, 28–29
Female public accountants
, 341
Field study
, 141
literature review and hypothesis development
, 142–149
method
, 149–152
results
, 153–156
Finance corpus
, 114
Financial measures
, 55–56, 61, 63, 65
concept
, 49
relationship between firm performance and
, 52
relationship between political connections and
, 50–51
Financial reporting
process
, 3
quality
, 29
Financial resources
, 47–48
Financial statements
, 29
audit reports
, 258
restatements
, 258
Firm audits
, 301–302
Firm performance
, 57, 180
relationship between financial measures and
, 52
relationship between nonfinancial measures and
, 51–52
Fisher r-to-z transformations
, 182–183
Five Factor Model (FFM)
, 326
personality classifications
, 327–330
Five-point Likert-type scale
, 276
Flexibility/inflexibility dichotomy
, 339–340
10-fold cross-validation methodology
, 115
Forward-looking methodology
, 115
Francophone Union of Internal Audit (UFAI)
, 352
G allele, 293, 300–302
Gene-culture coevolution theory, 292, 294, 298–299
General Inquirer (GI), 114
Generally Accepted Accounting Principles (GAAP), 5
Genes, 294–295
Genetics, 292
Global financial systems, 104
Global Reporting Initiative (GRI), 89–90
Gross Domestic Product (GDP), 46–47
Group norms, 358–359
Harmonic mean, 219–220
Henry (HE), 114
Higher audit quality, 30–31
Hindrance-based stressors, 197
Hunter and Schmidt’s random-effects model, 210–219
Hypothesis testing, 153–156
Hypothesis tests, 34, 59, 62
perceived likelihood of extending loan, 35
PLS results for full structural model, 62
test of H1a and H1b, 61
test of H3, 62
tests of H2a and 2b, 61–62
tests of H4a and H4b, 62
IAASB, 82, 85–86
Inclusion of market-based variables, 108
Independent Auditor’s Report (IAR), 105, 112
sourcing textual information through, 112
Independent variables, 32
Individual cognitive map, 362–363
Individual mental representations, 365
Individualism-collectivism, 296–298
dichotomy, 301–302
Individuals’ education, training, 84–85
Information asymmetry, 29–30
Inherent risk preference, 152
Inner convictions, 357–358
Innovativeness, 173
Institute of Internal Auditors (IIA), 350
Interactional stress models, 200–201
Internal Audit Tunisian Association (IATA), 352
Internal auditing
independence of internal auditing function, 361, 371–372
in Tunisian organizations, 352
Internal auditing function (IAF), 366
Internal auditors, 349–350
determinants, 354–361
literature, 352–361
Internal business perspective, 49
Internal Revenue Service (IRS), 140
International Financial Reporting Standards (IFRS), 5
International Institute of Internal Auditors (IIA), 352
International Integrated Reporting Council, 89
International Monetary Fund (IMF), 46–47
Internet, 275
Interpersonal connections, 44–45, 52–53
Interpersonal relationships, 44–45, 48, 52–53
Interpretability, 116, 128–130
Interpretation 501–8, 29
Introversion/extroversion, 327–329
Inventory value, 13, 16
Investors, 83–84
Job demand–control model, 201
Job level, 207
Job performance, 274–275
Judging/perceiving, 327–328
k-nearest neighbor (k-NN), 115
Lemmatization, 113
Lenders, 28–30, 260
assessment of creditworthiness, 29
Lending officers, 29
Liability, 116–120
on creditworthiness, 37–38
and perceived riskiness, 37–38
Likert-type scale, 56
Limited liability agreements (LLAs), 26, 29–30
auditor choice and client creditworthiness, 30–31
background, theory and hypotheses development, 28–31
and client creditworthiness, 30
dependent variable, 32
hypothesis tests, 34
independent variables, 32
interactive effects of LLA disclosure and auditor size on creditworthiness, 31
manipulation checks, 33
methodology, 31–33
participant demographics, 33
participants, 32
regulatory standards for private companies, 28–29
results, 34–39
signaling theory and lenders’ assessment of creditworthiness, 29
signals auditors, 34–36
supplemental analyses, 34–39
tests of interaction, 36
Linear probability modeling, 106–107
Linear regression equation, 12–13
Liquid asset
to current debt ratios, 106
to total asset ratios, 106
Loans, 47–48
defaults, 260
Local government bank loans, 49
Locus of control, 325–326, 333, 335
Logistic probability analysis, 300–301
Logistic regression, 106–107, 115
Logit analysis, 106–107
Longitudinal approach, 4
Losers, 110–112
firms, 111
Loughran-McDonald (LM), 114
Machiavellianism, 11, 325–326, 336–337, 339
Machine learning (ML), 104–105
classification modeling using, 114–116
Management accounting studies, 170
Management accounting systems (MAS), 332–334
Management Discussion and Analysis (MDA), 105, 112
sourcing textual information through MDA NTA, 112
Manager descriptive statistics, 9
descriptive statistics and Pearson correlations, 10
Managerial accounting, 326
Managers, 2, 6, 327–328
acceptance, 2
judgment, 3
positive perceptions of subordinate, 14
Manipulation, 8
MANOVA analysis, 11–12
Mapping, 353
Market-based models, 108
Market-based variables, identifying distressed firms from, 108
Markets, 111
Means efficacy, 355–356
Measurement instruments, 55–57
control variables, 57
firm performance, 57
PMS, 55–56
political connections, 56
social networking, 56
Measurement models, 57–59
Mediating mechanisms and performance, 205–206
Mediation test, 300–301
Mental accounting, 140, 142
Meta-analysis, 197–198
procedure, 210–219
studies, 197–198
Metacorrelations analysis among constructs, 222–224
Metrics techniques, 106
Mixed valence information, 84, 87
Moderation analyses, 220, 226
Moderators of stressors–performance relationships, 207–209
Momento Medical Supply, Inc., 89
Monte Carlo studies, 220
Moral courage, 350–351
determinants, 354–361
literature, 352–361
Motivation, 196–197
Mu-opioid receptor gene (µ-opioid receptor gene), 292, 294–295
Multi-class classification, 127–128
Multiple open-source libraries, 114
Myers-Briggs Type Indicator (MBTI), 325–326
personality classifications, 327–330
N*M matrix, 113
Narcissism (see also Subordinate narcissism), 7, 336–337, 339
and age, 4–5
scores, 6
in workplace, 4
Narcissistic CEOs, 338
Narcissistic Personality Inventory (NPI), 4–6
Narcissists, 7–8
NarcPCA
, 13
Natural Language Processing (NLP), 104–105
Negative effect of unfamiliarity among nonprofessional investors
assurance, 85–87
contrast effect, 92–93
descriptive findings, 91–92
experimental design, 88–90
experimental manipulations, 90–91
experimental participants, 86
literature review and hypothesis development, 83–87
means of eight firm disclosures, 88
participants, 88–89
procedures, 89–90
recency bias, 93–94
research method, 88–90
results, 90–94
task familiarity, 84–85
Net income ratios, 106
Net worth, 110
Neuroticism/emotional stability, 328–329
Non-Big4 auditors, 27, 38
Non-Western economies, 44
Nonfinancial disclosures, 87
Nonfinancial measures, 61, 63, 65
concept, 49
relationship between firm performance and, 51–52
relationship between political connections and, 49–50
Nonperforming assets (NPAs), 104
Nonprofessional investors, 81, 88
belief revision, 85
group, 80
research, 87
Normative professional commitment (NPC), 270–271
Notes to Accounts (NTA), 105, 112
NPI-16, 6
Nucleus, 294–295
Older managers, 2–3
Openness, 357
Openness to experience, 328–329
OPRM1, 295
Ordinary least squares (OLS), 303–304
Organization’s culture, 171–172
Organizational commitment to employees (OCE), 170, 174
Organizational independence, 361
Organizational performance, 351
Packages, 114
Partial least squares (PLS), 57
Participants, 364–365
recruitment, 6
Path analysis, 197–198, 224, 226
procedure, 219
Pattern identification, 116–128
PCAOB, 82, 85–86
Peers, 110–112
Perceived organizational support (POS), 360
Perceived Riskiness, 37–38
Perceived Riskiness and Creditworthiness, 37–38
Perceived supervisor support, 360, 371
Perceptions, 14
of narcissists, 19
of psychological safety and organizational commitment to employees, 173–174
Performance, 196, 202
relationship, 170
residual direct effects of role stressors on, 206–207
Performance Measurement Systems (PMS), 44, 55–56
additional analyses, 63–65
combined loadings and cross-loadings from PLS measurement, 60–61
concept of social networking, 52
data collection and sample selection, 55
descriptive statistics and demographic information, 59
on firm performance, joint effect of social networking and, 54–55
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and PMS design choice on firm performance, 54–55
joint effect of social networking and political connections on firm performance, 53–54
measurement instruments, 55–57
measurement models, 57–59
nonfinancial and financial measures, 49
relationship between financial measures and firm performance, 52
relationship between nonfinancial measures and firm performance, 51–52
relationship between political connections and financial measures, 50–51
relationship between political connections and nonfinancial measures, 49–50
research method, 55–57
results, 57–65
results of simple mediation effect, 65
test of hypotheses, 59–62
theoretical development and hypotheses formulation, 47–55
zero-order correlation matrix and square root of average variances extracted, 61
Personal income tax evasion, 140
Personal values, 357–358
Personality traits, 339–340
combinations of, 341
research, 325–326
Person–environment fit theory, 200
Phenotypes, 294–295
Physiological approaches, 199–200
Political connections, 44, 47–48, 56
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and political connections on firm performance, 53–54
relationship between financial measures and, 50–51
relationship between nonfinancial measures and, 49–50
Political guanxi, 48
Positive traits, 357
Post hoc tests, 178
Potential borrower, 29–30
Potential moderators, 207
Power distance, 208–209
Precision, 122
Predictability, 120, 122, 130–131
PriceWaterhouseCoopers (PWC), 46
Primary appraisal, 201–202
Principal components analysis (PCA), 10–11
Prior year taxes, 146
Private borrower, 31–32
Private companies, 26–27
regulatory standards for, 28–29
Proactiveness, 173
Probit analysis, 106–107
Probit models, 106–107
Professional autonomy, 276–277
Professional commitment (PC), 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Professional Ethics Examination Committee’s Ethics, 29
Professionalism, 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Prospect theory, 140, 144
Protection bill, 359–360
Psychological genetics, 292, 295
Psychological safety, 170
Psychology studies, 170
Psychometric theory, 179
Psychopathy, 325–326, 336–337
Public accountants, 271–272
Public accounting firms, 85
Public companies, 26–27
Publication bias, 207–208
Qualtrics, 275–276
Quartile-based segregation, 115–116
Random forests, 128
Rational criminal concept, 142
Receiver Operating Characteristic (ROC), 122
Recency bias, 80–81, 93–94
Reference point, 144, 147, 149, 152
Regulatory enforcement actions, 258
Regulatory standards for private companies, 28–29
Relationship between political connections and financial measures, 50–51
Relationship between political connections and nonfinancial measures, 49–50
Relationship-based economy, 47
Research approach, 149–150
Residual direct effects of role stressors on performance, 206–207
Resilience, 356–357
Restructuring process, 111
Revenues, 31–32
Risk-taking, 173
Role ambiguity, 175–176, 196–197, 200
Role conflict, 200
Role modeling, 358
Role overload, 200
Role stress theory, 200
Role stressors, 196
Role stressors–stress arousal–burnout–job outcomes model, 206
Roles of political connections and social networking, 44
Root Mean Square Error of Approximation (RMSEA), 220
Sample selection method, 55
Secondary appraisal, 201–202
Securities and Exchange Commission (SEC), 28–29, 80, 260
Self-efficacy, 340, 354, 369–370
Self-esteem, 340
Self-regulation, 271–272, 357–358
Sensing/intuition, 327–328
Sensitivity analyses, 226–229
Sensors, 327–328
Sentiment analysis, 112–114
Shared map, 362–363
Signaling theory, 26, 29–30
Simple mediation effect model, 63
Skepticism, 297
Small and medium enterprises (SMEs), 174
Small businesses, 27–28
Social behavior, genetic roots of, 294–296
Social cognitive theory, 358
Social identity, 358–359
Social learning theory, 358
Social networking, 44–45, 56
concept, 52
interaction between political connections on firm performance, 54
joint effect of PMS design choice on firm performance and, 54–55
joint effect of political connections on firm performance and, 53–54
Social sensitivity, 294–297
gene, 296
Sourcing textual information through ER, MDA NTA, and IAR, 112
Standard deviation (SD), 302
Standardized Root Mean Squared Residual (SRMR), 220
State hope/expectancies of successful outcomes, 356, 370–371
State-owned enterprises (SOEs), 47–48, 57
Statistical models, 106–107
Statistical techniques, 106–107
Stereotypical personality, 341
Stop words, 113
Strategic map, 362–363
Stress, 196, 202
engineering and physiological approaches to studying, 199–200
in public accounting profession, 202–204
Stressors, 196–197
Stressors influence accountants’ performance, 196
demographics, 221–222
effects of stressors and mediators on performance, 222
findings, 229
implications for practice, 231–232
implications for theory, 229–231
limitations, 232–233
metacorrelation matrix, path analysis, and moderation analyses, 222–229
methods, 209–221
results, 221–229
theoretical background and hypothesis development, 199–209
Structural Equation Model (SEM), 221
Structured method, 363
Study selection process, 209–210
Subjectivity in performance measures, 50
SubNarc
, 13–14, 16
Subordinate narcissism, 2, 4
manipulation, 7–8
research on, 4
Subsample analyses, 63–65
Superior internal process, 49
Supplemental analyses, 34–39
Support vector machines (SVMs), 115
Survey materials, 149–150
SurveyMonkey Audience panel (SMA panel), 275–276
Synthesis of behavioral accounting studies, 325–326
authoritarianism, 335–336
combinations of personality traits, 341
Dark Triad, 336–339
future research, 341–342
locus of control, 333–335
MBTI and FFM personality classifications, 327–330
personality traits, 339–340
tolerance for ambiguity, 331–333
type A/B personalities, 330–331
Task familiarity, 84–85
Tax, 116, 120, 140
compliance, 140
researchers, 140
Tax aggressiveness, 140–141
dependent variables, 150
Taxpayer cognition, 141
Taxpayer compliance, 141
Term frequency (tf), 113–114
Term frequency-inverse document frequency (tf-idf), 113–114
Test procedure, 220
Text mining, creating features using, 112–114
Thinking/feeling, 327–328
Threat stressor, 201
Tolerance for ambiguity, 325–326, 331, 333
Tone of communication, classification using, 125–127
Top-performing algorithms, 127–128
Transactional stress models, 201–202
Tunisia Research paper, 350
Turnover ratios, 106
Type A/B personalities, 325–326, 330–331
Unfamiliar/Negative Association (UNA), 261
Unfamiliar/Positive Association (UPA), 261
United States
economy, 27–28
firms, 80
US Generally Accepted Accounting Principles (GAAP), 89–90
Variable measurements, 178–180
Variance Inflation Factors (VIFs), 279–280
Verbosity, 116–120
Virtuous auditor, 357
Voluntary audits, 293
hypothesis development, 299–300
research design and data, 300–304
results, 304–309
theory and hypotheses development, 294–300
Voluntary external audits, 292–293
Volunteer Income Tax Assistance program (VITA), 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
G allele
, 293, 300–302
Gene-culture coevolution theory
, 292, 294, 298–299
General Inquirer (GI)
, 114
Generally Accepted Accounting Principles (GAAP)
, 5
Genes
, 294–295
Genetics
, 292
Global financial systems
, 104
Global Reporting Initiative (GRI)
, 89–90
Gross Domestic Product (GDP)
, 46–47
Group norms
, 358–359
Harmonic mean
, 219–220
Henry (HE)
, 114
Higher audit quality
, 30–31
Hindrance-based stressors
, 197
Hunter and Schmidt’s random-effects model
, 210–219
Hypothesis testing
, 153–156
Hypothesis tests
, 34, 59, 62
perceived likelihood of extending loan
, 35
PLS results for full structural model
, 62
test of H1a and H1b
, 61
test of H3
, 62
tests of H2a and 2b
, 61–62
tests of H4a and H4b
, 62
IAASB, 82, 85–86
Inclusion of market-based variables, 108
Independent Auditor’s Report (IAR), 105, 112
sourcing textual information through, 112
Independent variables, 32
Individual cognitive map, 362–363
Individual mental representations, 365
Individualism-collectivism, 296–298
dichotomy, 301–302
Individuals’ education, training, 84–85
Information asymmetry, 29–30
Inherent risk preference, 152
Inner convictions, 357–358
Innovativeness, 173
Institute of Internal Auditors (IIA), 350
Interactional stress models, 200–201
Internal Audit Tunisian Association (IATA), 352
Internal auditing
independence of internal auditing function, 361, 371–372
in Tunisian organizations, 352
Internal auditing function (IAF), 366
Internal auditors, 349–350
determinants, 354–361
literature, 352–361
Internal business perspective, 49
Internal Revenue Service (IRS), 140
International Financial Reporting Standards (IFRS), 5
International Institute of Internal Auditors (IIA), 352
International Integrated Reporting Council, 89
International Monetary Fund (IMF), 46–47
Internet, 275
Interpersonal connections, 44–45, 52–53
Interpersonal relationships, 44–45, 48, 52–53
Interpretability, 116, 128–130
Interpretation 501–8, 29
Introversion/extroversion, 327–329
Inventory value, 13, 16
Investors, 83–84
Job demand–control model, 201
Job level, 207
Job performance, 274–275
Judging/perceiving, 327–328
k-nearest neighbor (k-NN), 115
Lemmatization, 113
Lenders, 28–30, 260
assessment of creditworthiness, 29
Lending officers, 29
Liability, 116–120
on creditworthiness, 37–38
and perceived riskiness, 37–38
Likert-type scale, 56
Limited liability agreements (LLAs), 26, 29–30
auditor choice and client creditworthiness, 30–31
background, theory and hypotheses development, 28–31
and client creditworthiness, 30
dependent variable, 32
hypothesis tests, 34
independent variables, 32
interactive effects of LLA disclosure and auditor size on creditworthiness, 31
manipulation checks, 33
methodology, 31–33
participant demographics, 33
participants, 32
regulatory standards for private companies, 28–29
results, 34–39
signaling theory and lenders’ assessment of creditworthiness, 29
signals auditors, 34–36
supplemental analyses, 34–39
tests of interaction, 36
Linear probability modeling, 106–107
Linear regression equation, 12–13
Liquid asset
to current debt ratios, 106
to total asset ratios, 106
Loans, 47–48
defaults, 260
Local government bank loans, 49
Locus of control, 325–326, 333, 335
Logistic probability analysis, 300–301
Logistic regression, 106–107, 115
Logit analysis, 106–107
Longitudinal approach, 4
Losers, 110–112
firms, 111
Loughran-McDonald (LM), 114
Machiavellianism, 11, 325–326, 336–337, 339
Machine learning (ML), 104–105
classification modeling using, 114–116
Management accounting studies, 170
Management accounting systems (MAS), 332–334
Management Discussion and Analysis (MDA), 105, 112
sourcing textual information through MDA NTA, 112
Manager descriptive statistics, 9
descriptive statistics and Pearson correlations, 10
Managerial accounting, 326
Managers, 2, 6, 327–328
acceptance, 2
judgment, 3
positive perceptions of subordinate, 14
Manipulation, 8
MANOVA analysis, 11–12
Mapping, 353
Market-based models, 108
Market-based variables, identifying distressed firms from, 108
Markets, 111
Means efficacy, 355–356
Measurement instruments, 55–57
control variables, 57
firm performance, 57
PMS, 55–56
political connections, 56
social networking, 56
Measurement models, 57–59
Mediating mechanisms and performance, 205–206
Mediation test, 300–301
Mental accounting, 140, 142
Meta-analysis, 197–198
procedure, 210–219
studies, 197–198
Metacorrelations analysis among constructs, 222–224
Metrics techniques, 106
Mixed valence information, 84, 87
Moderation analyses, 220, 226
Moderators of stressors–performance relationships, 207–209
Momento Medical Supply, Inc., 89
Monte Carlo studies, 220
Moral courage, 350–351
determinants, 354–361
literature, 352–361
Motivation, 196–197
Mu-opioid receptor gene (µ-opioid receptor gene), 292, 294–295
Multi-class classification, 127–128
Multiple open-source libraries, 114
Myers-Briggs Type Indicator (MBTI), 325–326
personality classifications, 327–330
N*M matrix, 113
Narcissism (see also Subordinate narcissism), 7, 336–337, 339
and age, 4–5
scores, 6
in workplace, 4
Narcissistic CEOs, 338
Narcissistic Personality Inventory (NPI), 4–6
Narcissists, 7–8
NarcPCA
, 13
Natural Language Processing (NLP), 104–105
Negative effect of unfamiliarity among nonprofessional investors
assurance, 85–87
contrast effect, 92–93
descriptive findings, 91–92
experimental design, 88–90
experimental manipulations, 90–91
experimental participants, 86
literature review and hypothesis development, 83–87
means of eight firm disclosures, 88
participants, 88–89
procedures, 89–90
recency bias, 93–94
research method, 88–90
results, 90–94
task familiarity, 84–85
Net income ratios, 106
Net worth, 110
Neuroticism/emotional stability, 328–329
Non-Big4 auditors, 27, 38
Non-Western economies, 44
Nonfinancial disclosures, 87
Nonfinancial measures, 61, 63, 65
concept, 49
relationship between firm performance and, 51–52
relationship between political connections and, 49–50
Nonperforming assets (NPAs), 104
Nonprofessional investors, 81, 88
belief revision, 85
group, 80
research, 87
Normative professional commitment (NPC), 270–271
Notes to Accounts (NTA), 105, 112
NPI-16, 6
Nucleus, 294–295
Older managers, 2–3
Openness, 357
Openness to experience, 328–329
OPRM1, 295
Ordinary least squares (OLS), 303–304
Organization’s culture, 171–172
Organizational commitment to employees (OCE), 170, 174
Organizational independence, 361
Organizational performance, 351
Packages, 114
Partial least squares (PLS), 57
Participants, 364–365
recruitment, 6
Path analysis, 197–198, 224, 226
procedure, 219
Pattern identification, 116–128
PCAOB, 82, 85–86
Peers, 110–112
Perceived organizational support (POS), 360
Perceived Riskiness, 37–38
Perceived Riskiness and Creditworthiness, 37–38
Perceived supervisor support, 360, 371
Perceptions, 14
of narcissists, 19
of psychological safety and organizational commitment to employees, 173–174
Performance, 196, 202
relationship, 170
residual direct effects of role stressors on, 206–207
Performance Measurement Systems (PMS), 44, 55–56
additional analyses, 63–65
combined loadings and cross-loadings from PLS measurement, 60–61
concept of social networking, 52
data collection and sample selection, 55
descriptive statistics and demographic information, 59
on firm performance, joint effect of social networking and, 54–55
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and PMS design choice on firm performance, 54–55
joint effect of social networking and political connections on firm performance, 53–54
measurement instruments, 55–57
measurement models, 57–59
nonfinancial and financial measures, 49
relationship between financial measures and firm performance, 52
relationship between nonfinancial measures and firm performance, 51–52
relationship between political connections and financial measures, 50–51
relationship between political connections and nonfinancial measures, 49–50
research method, 55–57
results, 57–65
results of simple mediation effect, 65
test of hypotheses, 59–62
theoretical development and hypotheses formulation, 47–55
zero-order correlation matrix and square root of average variances extracted, 61
Personal income tax evasion, 140
Personal values, 357–358
Personality traits, 339–340
combinations of, 341
research, 325–326
Person–environment fit theory, 200
Phenotypes, 294–295
Physiological approaches, 199–200
Political connections, 44, 47–48, 56
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and political connections on firm performance, 53–54
relationship between financial measures and, 50–51
relationship between nonfinancial measures and, 49–50
Political guanxi, 48
Positive traits, 357
Post hoc tests, 178
Potential borrower, 29–30
Potential moderators, 207
Power distance, 208–209
Precision, 122
Predictability, 120, 122, 130–131
PriceWaterhouseCoopers (PWC), 46
Primary appraisal, 201–202
Principal components analysis (PCA), 10–11
Prior year taxes, 146
Private borrower, 31–32
Private companies, 26–27
regulatory standards for, 28–29
Proactiveness, 173
Probit analysis, 106–107
Probit models, 106–107
Professional autonomy, 276–277
Professional commitment (PC), 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Professional Ethics Examination Committee’s Ethics, 29
Professionalism, 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Prospect theory, 140, 144
Protection bill, 359–360
Psychological genetics, 292, 295
Psychological safety, 170
Psychology studies, 170
Psychometric theory, 179
Psychopathy, 325–326, 336–337
Public accountants, 271–272
Public accounting firms, 85
Public companies, 26–27
Publication bias, 207–208
Qualtrics, 275–276
Quartile-based segregation, 115–116
Random forests, 128
Rational criminal concept, 142
Receiver Operating Characteristic (ROC), 122
Recency bias, 80–81, 93–94
Reference point, 144, 147, 149, 152
Regulatory enforcement actions, 258
Regulatory standards for private companies, 28–29
Relationship between political connections and financial measures, 50–51
Relationship between political connections and nonfinancial measures, 49–50
Relationship-based economy, 47
Research approach, 149–150
Residual direct effects of role stressors on performance, 206–207
Resilience, 356–357
Restructuring process, 111
Revenues, 31–32
Risk-taking, 173
Role ambiguity, 175–176, 196–197, 200
Role conflict, 200
Role modeling, 358
Role overload, 200
Role stress theory, 200
Role stressors, 196
Role stressors–stress arousal–burnout–job outcomes model, 206
Roles of political connections and social networking, 44
Root Mean Square Error of Approximation (RMSEA), 220
Sample selection method, 55
Secondary appraisal, 201–202
Securities and Exchange Commission (SEC), 28–29, 80, 260
Self-efficacy, 340, 354, 369–370
Self-esteem, 340
Self-regulation, 271–272, 357–358
Sensing/intuition, 327–328
Sensitivity analyses, 226–229
Sensors, 327–328
Sentiment analysis, 112–114
Shared map, 362–363
Signaling theory, 26, 29–30
Simple mediation effect model, 63
Skepticism, 297
Small and medium enterprises (SMEs), 174
Small businesses, 27–28
Social behavior, genetic roots of, 294–296
Social cognitive theory, 358
Social identity, 358–359
Social learning theory, 358
Social networking, 44–45, 56
concept, 52
interaction between political connections on firm performance, 54
joint effect of PMS design choice on firm performance and, 54–55
joint effect of political connections on firm performance and, 53–54
Social sensitivity, 294–297
gene, 296
Sourcing textual information through ER, MDA NTA, and IAR, 112
Standard deviation (SD), 302
Standardized Root Mean Squared Residual (SRMR), 220
State hope/expectancies of successful outcomes, 356, 370–371
State-owned enterprises (SOEs), 47–48, 57
Statistical models, 106–107
Statistical techniques, 106–107
Stereotypical personality, 341
Stop words, 113
Strategic map, 362–363
Stress, 196, 202
engineering and physiological approaches to studying, 199–200
in public accounting profession, 202–204
Stressors, 196–197
Stressors influence accountants’ performance, 196
demographics, 221–222
effects of stressors and mediators on performance, 222
findings, 229
implications for practice, 231–232
implications for theory, 229–231
limitations, 232–233
metacorrelation matrix, path analysis, and moderation analyses, 222–229
methods, 209–221
results, 221–229
theoretical background and hypothesis development, 199–209
Structural Equation Model (SEM), 221
Structured method, 363
Study selection process, 209–210
Subjectivity in performance measures, 50
SubNarc
, 13–14, 16
Subordinate narcissism, 2, 4
manipulation, 7–8
research on, 4
Subsample analyses, 63–65
Superior internal process, 49
Supplemental analyses, 34–39
Support vector machines (SVMs), 115
Survey materials, 149–150
SurveyMonkey Audience panel (SMA panel), 275–276
Synthesis of behavioral accounting studies, 325–326
authoritarianism, 335–336
combinations of personality traits, 341
Dark Triad, 336–339
future research, 341–342
locus of control, 333–335
MBTI and FFM personality classifications, 327–330
personality traits, 339–340
tolerance for ambiguity, 331–333
type A/B personalities, 330–331
Task familiarity, 84–85
Tax, 116, 120, 140
compliance, 140
researchers, 140
Tax aggressiveness, 140–141
dependent variables, 150
Taxpayer cognition, 141
Taxpayer compliance, 141
Term frequency (tf), 113–114
Term frequency-inverse document frequency (tf-idf), 113–114
Test procedure, 220
Text mining, creating features using, 112–114
Thinking/feeling, 327–328
Threat stressor, 201
Tolerance for ambiguity, 325–326, 331, 333
Tone of communication, classification using, 125–127
Top-performing algorithms, 127–128
Transactional stress models, 201–202
Tunisia Research paper, 350
Turnover ratios, 106
Type A/B personalities, 325–326, 330–331
Unfamiliar/Negative Association (UNA), 261
Unfamiliar/Positive Association (UPA), 261
United States
economy, 27–28
firms, 80
US Generally Accepted Accounting Principles (GAAP), 89–90
Variable measurements, 178–180
Variance Inflation Factors (VIFs), 279–280
Verbosity, 116–120
Virtuous auditor, 357
Voluntary audits, 293
hypothesis development, 299–300
research design and data, 300–304
results, 304–309
theory and hypotheses development, 294–300
Voluntary external audits, 292–293
Volunteer Income Tax Assistance program (VITA), 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
IAASB
, 82, 85–86
Inclusion of market-based variables
, 108
Independent Auditor’s Report (IAR)
, 105, 112
sourcing textual information through
, 112
Independent variables
, 32
Individual cognitive map
, 362–363
Individual mental representations
, 365
Individualism-collectivism
, 296–298
dichotomy
, 301–302
Individuals’ education, training
, 84–85
Information asymmetry
, 29–30
Inherent risk preference
, 152
Inner convictions
, 357–358
Innovativeness
, 173
Institute of Internal Auditors (IIA)
, 350
Interactional stress models
, 200–201
Internal Audit Tunisian Association (IATA)
, 352
Internal auditing
independence of internal auditing function
, 361, 371–372
in Tunisian organizations
, 352
Internal auditing function (IAF)
, 366
Internal auditors
, 349–350
determinants
, 354–361
literature
, 352–361
Internal business perspective
, 49
Internal Revenue Service (IRS)
, 140
International Financial Reporting Standards (IFRS)
, 5
International Institute of Internal Auditors (IIA)
, 352
International Integrated Reporting Council
, 89
International Monetary Fund (IMF)
, 46–47
Internet
, 275
Interpersonal connections
, 44–45, 52–53
Interpersonal relationships
, 44–45, 48, 52–53
Interpretability
, 116, 128–130
Interpretation 501–8
, 29
Introversion/extroversion
, 327–329
Inventory value
, 13, 16
Investors
, 83–84
Job demand–control model
, 201
Job level
, 207
Job performance
, 274–275
Judging/perceiving
, 327–328
k-nearest neighbor (k-NN), 115
Lemmatization, 113
Lenders, 28–30, 260
assessment of creditworthiness, 29
Lending officers, 29
Liability, 116–120
on creditworthiness, 37–38
and perceived riskiness, 37–38
Likert-type scale, 56
Limited liability agreements (LLAs), 26, 29–30
auditor choice and client creditworthiness, 30–31
background, theory and hypotheses development, 28–31
and client creditworthiness, 30
dependent variable, 32
hypothesis tests, 34
independent variables, 32
interactive effects of LLA disclosure and auditor size on creditworthiness, 31
manipulation checks, 33
methodology, 31–33
participant demographics, 33
participants, 32
regulatory standards for private companies, 28–29
results, 34–39
signaling theory and lenders’ assessment of creditworthiness, 29
signals auditors, 34–36
supplemental analyses, 34–39
tests of interaction, 36
Linear probability modeling, 106–107
Linear regression equation, 12–13
Liquid asset
to current debt ratios, 106
to total asset ratios, 106
Loans, 47–48
defaults, 260
Local government bank loans, 49
Locus of control, 325–326, 333, 335
Logistic probability analysis, 300–301
Logistic regression, 106–107, 115
Logit analysis, 106–107
Longitudinal approach, 4
Losers, 110–112
firms, 111
Loughran-McDonald (LM), 114
Machiavellianism, 11, 325–326, 336–337, 339
Machine learning (ML), 104–105
classification modeling using, 114–116
Management accounting studies, 170
Management accounting systems (MAS), 332–334
Management Discussion and Analysis (MDA), 105, 112
sourcing textual information through MDA NTA, 112
Manager descriptive statistics, 9
descriptive statistics and Pearson correlations, 10
Managerial accounting, 326
Managers, 2, 6, 327–328
acceptance, 2
judgment, 3
positive perceptions of subordinate, 14
Manipulation, 8
MANOVA analysis, 11–12
Mapping, 353
Market-based models, 108
Market-based variables, identifying distressed firms from, 108
Markets, 111
Means efficacy, 355–356
Measurement instruments, 55–57
control variables, 57
firm performance, 57
PMS, 55–56
political connections, 56
social networking, 56
Measurement models, 57–59
Mediating mechanisms and performance, 205–206
Mediation test, 300–301
Mental accounting, 140, 142
Meta-analysis, 197–198
procedure, 210–219
studies, 197–198
Metacorrelations analysis among constructs, 222–224
Metrics techniques, 106
Mixed valence information, 84, 87
Moderation analyses, 220, 226
Moderators of stressors–performance relationships, 207–209
Momento Medical Supply, Inc., 89
Monte Carlo studies, 220
Moral courage, 350–351
determinants, 354–361
literature, 352–361
Motivation, 196–197
Mu-opioid receptor gene (µ-opioid receptor gene), 292, 294–295
Multi-class classification, 127–128
Multiple open-source libraries, 114
Myers-Briggs Type Indicator (MBTI), 325–326
personality classifications, 327–330
N*M matrix, 113
Narcissism (see also Subordinate narcissism), 7, 336–337, 339
and age, 4–5
scores, 6
in workplace, 4
Narcissistic CEOs, 338
Narcissistic Personality Inventory (NPI), 4–6
Narcissists, 7–8
NarcPCA
, 13
Natural Language Processing (NLP), 104–105
Negative effect of unfamiliarity among nonprofessional investors
assurance, 85–87
contrast effect, 92–93
descriptive findings, 91–92
experimental design, 88–90
experimental manipulations, 90–91
experimental participants, 86
literature review and hypothesis development, 83–87
means of eight firm disclosures, 88
participants, 88–89
procedures, 89–90
recency bias, 93–94
research method, 88–90
results, 90–94
task familiarity, 84–85
Net income ratios, 106
Net worth, 110
Neuroticism/emotional stability, 328–329
Non-Big4 auditors, 27, 38
Non-Western economies, 44
Nonfinancial disclosures, 87
Nonfinancial measures, 61, 63, 65
concept, 49
relationship between firm performance and, 51–52
relationship between political connections and, 49–50
Nonperforming assets (NPAs), 104
Nonprofessional investors, 81, 88
belief revision, 85
group, 80
research, 87
Normative professional commitment (NPC), 270–271
Notes to Accounts (NTA), 105, 112
NPI-16, 6
Nucleus, 294–295
Older managers, 2–3
Openness, 357
Openness to experience, 328–329
OPRM1, 295
Ordinary least squares (OLS), 303–304
Organization’s culture, 171–172
Organizational commitment to employees (OCE), 170, 174
Organizational independence, 361
Organizational performance, 351
Packages, 114
Partial least squares (PLS), 57
Participants, 364–365
recruitment, 6
Path analysis, 197–198, 224, 226
procedure, 219
Pattern identification, 116–128
PCAOB, 82, 85–86
Peers, 110–112
Perceived organizational support (POS), 360
Perceived Riskiness, 37–38
Perceived Riskiness and Creditworthiness, 37–38
Perceived supervisor support, 360, 371
Perceptions, 14
of narcissists, 19
of psychological safety and organizational commitment to employees, 173–174
Performance, 196, 202
relationship, 170
residual direct effects of role stressors on, 206–207
Performance Measurement Systems (PMS), 44, 55–56
additional analyses, 63–65
combined loadings and cross-loadings from PLS measurement, 60–61
concept of social networking, 52
data collection and sample selection, 55
descriptive statistics and demographic information, 59
on firm performance, joint effect of social networking and, 54–55
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and PMS design choice on firm performance, 54–55
joint effect of social networking and political connections on firm performance, 53–54
measurement instruments, 55–57
measurement models, 57–59
nonfinancial and financial measures, 49
relationship between financial measures and firm performance, 52
relationship between nonfinancial measures and firm performance, 51–52
relationship between political connections and financial measures, 50–51
relationship between political connections and nonfinancial measures, 49–50
research method, 55–57
results, 57–65
results of simple mediation effect, 65
test of hypotheses, 59–62
theoretical development and hypotheses formulation, 47–55
zero-order correlation matrix and square root of average variances extracted, 61
Personal income tax evasion, 140
Personal values, 357–358
Personality traits, 339–340
combinations of, 341
research, 325–326
Person–environment fit theory, 200
Phenotypes, 294–295
Physiological approaches, 199–200
Political connections, 44, 47–48, 56
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and political connections on firm performance, 53–54
relationship between financial measures and, 50–51
relationship between nonfinancial measures and, 49–50
Political guanxi, 48
Positive traits, 357
Post hoc tests, 178
Potential borrower, 29–30
Potential moderators, 207
Power distance, 208–209
Precision, 122
Predictability, 120, 122, 130–131
PriceWaterhouseCoopers (PWC), 46
Primary appraisal, 201–202
Principal components analysis (PCA), 10–11
Prior year taxes, 146
Private borrower, 31–32
Private companies, 26–27
regulatory standards for, 28–29
Proactiveness, 173
Probit analysis, 106–107
Probit models, 106–107
Professional autonomy, 276–277
Professional commitment (PC), 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Professional Ethics Examination Committee’s Ethics, 29
Professionalism, 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Prospect theory, 140, 144
Protection bill, 359–360
Psychological genetics, 292, 295
Psychological safety, 170
Psychology studies, 170
Psychometric theory, 179
Psychopathy, 325–326, 336–337
Public accountants, 271–272
Public accounting firms, 85
Public companies, 26–27
Publication bias, 207–208
Qualtrics, 275–276
Quartile-based segregation, 115–116
Random forests, 128
Rational criminal concept, 142
Receiver Operating Characteristic (ROC), 122
Recency bias, 80–81, 93–94
Reference point, 144, 147, 149, 152
Regulatory enforcement actions, 258
Regulatory standards for private companies, 28–29
Relationship between political connections and financial measures, 50–51
Relationship between political connections and nonfinancial measures, 49–50
Relationship-based economy, 47
Research approach, 149–150
Residual direct effects of role stressors on performance, 206–207
Resilience, 356–357
Restructuring process, 111
Revenues, 31–32
Risk-taking, 173
Role ambiguity, 175–176, 196–197, 200
Role conflict, 200
Role modeling, 358
Role overload, 200
Role stress theory, 200
Role stressors, 196
Role stressors–stress arousal–burnout–job outcomes model, 206
Roles of political connections and social networking, 44
Root Mean Square Error of Approximation (RMSEA), 220
Sample selection method, 55
Secondary appraisal, 201–202
Securities and Exchange Commission (SEC), 28–29, 80, 260
Self-efficacy, 340, 354, 369–370
Self-esteem, 340
Self-regulation, 271–272, 357–358
Sensing/intuition, 327–328
Sensitivity analyses, 226–229
Sensors, 327–328
Sentiment analysis, 112–114
Shared map, 362–363
Signaling theory, 26, 29–30
Simple mediation effect model, 63
Skepticism, 297
Small and medium enterprises (SMEs), 174
Small businesses, 27–28
Social behavior, genetic roots of, 294–296
Social cognitive theory, 358
Social identity, 358–359
Social learning theory, 358
Social networking, 44–45, 56
concept, 52
interaction between political connections on firm performance, 54
joint effect of PMS design choice on firm performance and, 54–55
joint effect of political connections on firm performance and, 53–54
Social sensitivity, 294–297
gene, 296
Sourcing textual information through ER, MDA NTA, and IAR, 112
Standard deviation (SD), 302
Standardized Root Mean Squared Residual (SRMR), 220
State hope/expectancies of successful outcomes, 356, 370–371
State-owned enterprises (SOEs), 47–48, 57
Statistical models, 106–107
Statistical techniques, 106–107
Stereotypical personality, 341
Stop words, 113
Strategic map, 362–363
Stress, 196, 202
engineering and physiological approaches to studying, 199–200
in public accounting profession, 202–204
Stressors, 196–197
Stressors influence accountants’ performance, 196
demographics, 221–222
effects of stressors and mediators on performance, 222
findings, 229
implications for practice, 231–232
implications for theory, 229–231
limitations, 232–233
metacorrelation matrix, path analysis, and moderation analyses, 222–229
methods, 209–221
results, 221–229
theoretical background and hypothesis development, 199–209
Structural Equation Model (SEM), 221
Structured method, 363
Study selection process, 209–210
Subjectivity in performance measures, 50
SubNarc
, 13–14, 16
Subordinate narcissism, 2, 4
manipulation, 7–8
research on, 4
Subsample analyses, 63–65
Superior internal process, 49
Supplemental analyses, 34–39
Support vector machines (SVMs), 115
Survey materials, 149–150
SurveyMonkey Audience panel (SMA panel), 275–276
Synthesis of behavioral accounting studies, 325–326
authoritarianism, 335–336
combinations of personality traits, 341
Dark Triad, 336–339
future research, 341–342
locus of control, 333–335
MBTI and FFM personality classifications, 327–330
personality traits, 339–340
tolerance for ambiguity, 331–333
type A/B personalities, 330–331
Task familiarity, 84–85
Tax, 116, 120, 140
compliance, 140
researchers, 140
Tax aggressiveness, 140–141
dependent variables, 150
Taxpayer cognition, 141
Taxpayer compliance, 141
Term frequency (tf), 113–114
Term frequency-inverse document frequency (tf-idf), 113–114
Test procedure, 220
Text mining, creating features using, 112–114
Thinking/feeling, 327–328
Threat stressor, 201
Tolerance for ambiguity, 325–326, 331, 333
Tone of communication, classification using, 125–127
Top-performing algorithms, 127–128
Transactional stress models, 201–202
Tunisia Research paper, 350
Turnover ratios, 106
Type A/B personalities, 325–326, 330–331
Unfamiliar/Negative Association (UNA), 261
Unfamiliar/Positive Association (UPA), 261
United States
economy, 27–28
firms, 80
US Generally Accepted Accounting Principles (GAAP), 89–90
Variable measurements, 178–180
Variance Inflation Factors (VIFs), 279–280
Verbosity, 116–120
Virtuous auditor, 357
Voluntary audits, 293
hypothesis development, 299–300
research design and data, 300–304
results, 304–309
theory and hypotheses development, 294–300
Voluntary external audits, 292–293
Volunteer Income Tax Assistance program (VITA), 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
k-nearest neighbor (k-NN)
, 115
Lemmatization
, 113
Lenders
, 28–30, 260
assessment of creditworthiness
, 29
Lending officers
, 29
Liability
, 116–120
on creditworthiness
, 37–38
and perceived riskiness
, 37–38
Likert-type scale
, 56
Limited liability agreements (LLAs)
, 26, 29–30
auditor choice and client creditworthiness
, 30–31
background, theory and hypotheses development
, 28–31
and client creditworthiness
, 30
dependent variable
, 32
hypothesis tests
, 34
independent variables
, 32
interactive effects of LLA disclosure and auditor size on creditworthiness
, 31
manipulation checks
, 33
methodology
, 31–33
participant demographics
, 33
participants
, 32
regulatory standards for private companies
, 28–29
results
, 34–39
signaling theory and lenders’ assessment of creditworthiness
, 29
signals auditors
, 34–36
supplemental analyses
, 34–39
tests of interaction
, 36
Linear probability modeling
, 106–107
Linear regression equation
, 12–13
Liquid asset
to current debt ratios
, 106
to total asset ratios
, 106
Loans
, 47–48
defaults
, 260
Local government bank loans
, 49
Locus of control
, 325–326, 333, 335
Logistic probability analysis
, 300–301
Logistic regression
, 106–107, 115
Logit analysis
, 106–107
Longitudinal approach
, 4
Losers
, 110–112
firms
, 111
Loughran-McDonald (LM)
, 114
Machiavellianism, 11, 325–326, 336–337, 339
Machine learning (ML), 104–105
classification modeling using, 114–116
Management accounting studies, 170
Management accounting systems (MAS), 332–334
Management Discussion and Analysis (MDA), 105, 112
sourcing textual information through MDA NTA, 112
Manager descriptive statistics, 9
descriptive statistics and Pearson correlations, 10
Managerial accounting, 326
Managers, 2, 6, 327–328
acceptance, 2
judgment, 3
positive perceptions of subordinate, 14
Manipulation, 8
MANOVA analysis, 11–12
Mapping, 353
Market-based models, 108
Market-based variables, identifying distressed firms from, 108
Markets, 111
Means efficacy, 355–356
Measurement instruments, 55–57
control variables, 57
firm performance, 57
PMS, 55–56
political connections, 56
social networking, 56
Measurement models, 57–59
Mediating mechanisms and performance, 205–206
Mediation test, 300–301
Mental accounting, 140, 142
Meta-analysis, 197–198
procedure, 210–219
studies, 197–198
Metacorrelations analysis among constructs, 222–224
Metrics techniques, 106
Mixed valence information, 84, 87
Moderation analyses, 220, 226
Moderators of stressors–performance relationships, 207–209
Momento Medical Supply, Inc., 89
Monte Carlo studies, 220
Moral courage, 350–351
determinants, 354–361
literature, 352–361
Motivation, 196–197
Mu-opioid receptor gene (µ-opioid receptor gene), 292, 294–295
Multi-class classification, 127–128
Multiple open-source libraries, 114
Myers-Briggs Type Indicator (MBTI), 325–326
personality classifications, 327–330
N*M matrix, 113
Narcissism (see also Subordinate narcissism), 7, 336–337, 339
and age, 4–5
scores, 6
in workplace, 4
Narcissistic CEOs, 338
Narcissistic Personality Inventory (NPI), 4–6
Narcissists, 7–8
NarcPCA
, 13
Natural Language Processing (NLP), 104–105
Negative effect of unfamiliarity among nonprofessional investors
assurance, 85–87
contrast effect, 92–93
descriptive findings, 91–92
experimental design, 88–90
experimental manipulations, 90–91
experimental participants, 86
literature review and hypothesis development, 83–87
means of eight firm disclosures, 88
participants, 88–89
procedures, 89–90
recency bias, 93–94
research method, 88–90
results, 90–94
task familiarity, 84–85
Net income ratios, 106
Net worth, 110
Neuroticism/emotional stability, 328–329
Non-Big4 auditors, 27, 38
Non-Western economies, 44
Nonfinancial disclosures, 87
Nonfinancial measures, 61, 63, 65
concept, 49
relationship between firm performance and, 51–52
relationship between political connections and, 49–50
Nonperforming assets (NPAs), 104
Nonprofessional investors, 81, 88
belief revision, 85
group, 80
research, 87
Normative professional commitment (NPC), 270–271
Notes to Accounts (NTA), 105, 112
NPI-16, 6
Nucleus, 294–295
Older managers, 2–3
Openness, 357
Openness to experience, 328–329
OPRM1, 295
Ordinary least squares (OLS), 303–304
Organization’s culture, 171–172
Organizational commitment to employees (OCE), 170, 174
Organizational independence, 361
Organizational performance, 351
Packages, 114
Partial least squares (PLS), 57
Participants, 364–365
recruitment, 6
Path analysis, 197–198, 224, 226
procedure, 219
Pattern identification, 116–128
PCAOB, 82, 85–86
Peers, 110–112
Perceived organizational support (POS), 360
Perceived Riskiness, 37–38
Perceived Riskiness and Creditworthiness, 37–38
Perceived supervisor support, 360, 371
Perceptions, 14
of narcissists, 19
of psychological safety and organizational commitment to employees, 173–174
Performance, 196, 202
relationship, 170
residual direct effects of role stressors on, 206–207
Performance Measurement Systems (PMS), 44, 55–56
additional analyses, 63–65
combined loadings and cross-loadings from PLS measurement, 60–61
concept of social networking, 52
data collection and sample selection, 55
descriptive statistics and demographic information, 59
on firm performance, joint effect of social networking and, 54–55
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and PMS design choice on firm performance, 54–55
joint effect of social networking and political connections on firm performance, 53–54
measurement instruments, 55–57
measurement models, 57–59
nonfinancial and financial measures, 49
relationship between financial measures and firm performance, 52
relationship between nonfinancial measures and firm performance, 51–52
relationship between political connections and financial measures, 50–51
relationship between political connections and nonfinancial measures, 49–50
research method, 55–57
results, 57–65
results of simple mediation effect, 65
test of hypotheses, 59–62
theoretical development and hypotheses formulation, 47–55
zero-order correlation matrix and square root of average variances extracted, 61
Personal income tax evasion, 140
Personal values, 357–358
Personality traits, 339–340
combinations of, 341
research, 325–326
Person–environment fit theory, 200
Phenotypes, 294–295
Physiological approaches, 199–200
Political connections, 44, 47–48, 56
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and political connections on firm performance, 53–54
relationship between financial measures and, 50–51
relationship between nonfinancial measures and, 49–50
Political guanxi, 48
Positive traits, 357
Post hoc tests, 178
Potential borrower, 29–30
Potential moderators, 207
Power distance, 208–209
Precision, 122
Predictability, 120, 122, 130–131
PriceWaterhouseCoopers (PWC), 46
Primary appraisal, 201–202
Principal components analysis (PCA), 10–11
Prior year taxes, 146
Private borrower, 31–32
Private companies, 26–27
regulatory standards for, 28–29
Proactiveness, 173
Probit analysis, 106–107
Probit models, 106–107
Professional autonomy, 276–277
Professional commitment (PC), 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Professional Ethics Examination Committee’s Ethics, 29
Professionalism, 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Prospect theory, 140, 144
Protection bill, 359–360
Psychological genetics, 292, 295
Psychological safety, 170
Psychology studies, 170
Psychometric theory, 179
Psychopathy, 325–326, 336–337
Public accountants, 271–272
Public accounting firms, 85
Public companies, 26–27
Publication bias, 207–208
Qualtrics, 275–276
Quartile-based segregation, 115–116
Random forests, 128
Rational criminal concept, 142
Receiver Operating Characteristic (ROC), 122
Recency bias, 80–81, 93–94
Reference point, 144, 147, 149, 152
Regulatory enforcement actions, 258
Regulatory standards for private companies, 28–29
Relationship between political connections and financial measures, 50–51
Relationship between political connections and nonfinancial measures, 49–50
Relationship-based economy, 47
Research approach, 149–150
Residual direct effects of role stressors on performance, 206–207
Resilience, 356–357
Restructuring process, 111
Revenues, 31–32
Risk-taking, 173
Role ambiguity, 175–176, 196–197, 200
Role conflict, 200
Role modeling, 358
Role overload, 200
Role stress theory, 200
Role stressors, 196
Role stressors–stress arousal–burnout–job outcomes model, 206
Roles of political connections and social networking, 44
Root Mean Square Error of Approximation (RMSEA), 220
Sample selection method, 55
Secondary appraisal, 201–202
Securities and Exchange Commission (SEC), 28–29, 80, 260
Self-efficacy, 340, 354, 369–370
Self-esteem, 340
Self-regulation, 271–272, 357–358
Sensing/intuition, 327–328
Sensitivity analyses, 226–229
Sensors, 327–328
Sentiment analysis, 112–114
Shared map, 362–363
Signaling theory, 26, 29–30
Simple mediation effect model, 63
Skepticism, 297
Small and medium enterprises (SMEs), 174
Small businesses, 27–28
Social behavior, genetic roots of, 294–296
Social cognitive theory, 358
Social identity, 358–359
Social learning theory, 358
Social networking, 44–45, 56
concept, 52
interaction between political connections on firm performance, 54
joint effect of PMS design choice on firm performance and, 54–55
joint effect of political connections on firm performance and, 53–54
Social sensitivity, 294–297
gene, 296
Sourcing textual information through ER, MDA NTA, and IAR, 112
Standard deviation (SD), 302
Standardized Root Mean Squared Residual (SRMR), 220
State hope/expectancies of successful outcomes, 356, 370–371
State-owned enterprises (SOEs), 47–48, 57
Statistical models, 106–107
Statistical techniques, 106–107
Stereotypical personality, 341
Stop words, 113
Strategic map, 362–363
Stress, 196, 202
engineering and physiological approaches to studying, 199–200
in public accounting profession, 202–204
Stressors, 196–197
Stressors influence accountants’ performance, 196
demographics, 221–222
effects of stressors and mediators on performance, 222
findings, 229
implications for practice, 231–232
implications for theory, 229–231
limitations, 232–233
metacorrelation matrix, path analysis, and moderation analyses, 222–229
methods, 209–221
results, 221–229
theoretical background and hypothesis development, 199–209
Structural Equation Model (SEM), 221
Structured method, 363
Study selection process, 209–210
Subjectivity in performance measures, 50
SubNarc
, 13–14, 16
Subordinate narcissism, 2, 4
manipulation, 7–8
research on, 4
Subsample analyses, 63–65
Superior internal process, 49
Supplemental analyses, 34–39
Support vector machines (SVMs), 115
Survey materials, 149–150
SurveyMonkey Audience panel (SMA panel), 275–276
Synthesis of behavioral accounting studies, 325–326
authoritarianism, 335–336
combinations of personality traits, 341
Dark Triad, 336–339
future research, 341–342
locus of control, 333–335
MBTI and FFM personality classifications, 327–330
personality traits, 339–340
tolerance for ambiguity, 331–333
type A/B personalities, 330–331
Task familiarity, 84–85
Tax, 116, 120, 140
compliance, 140
researchers, 140
Tax aggressiveness, 140–141
dependent variables, 150
Taxpayer cognition, 141
Taxpayer compliance, 141
Term frequency (tf), 113–114
Term frequency-inverse document frequency (tf-idf), 113–114
Test procedure, 220
Text mining, creating features using, 112–114
Thinking/feeling, 327–328
Threat stressor, 201
Tolerance for ambiguity, 325–326, 331, 333
Tone of communication, classification using, 125–127
Top-performing algorithms, 127–128
Transactional stress models, 201–202
Tunisia Research paper, 350
Turnover ratios, 106
Type A/B personalities, 325–326, 330–331
Unfamiliar/Negative Association (UNA), 261
Unfamiliar/Positive Association (UPA), 261
United States
economy, 27–28
firms, 80
US Generally Accepted Accounting Principles (GAAP), 89–90
Variable measurements, 178–180
Variance Inflation Factors (VIFs), 279–280
Verbosity, 116–120
Virtuous auditor, 357
Voluntary audits, 293
hypothesis development, 299–300
research design and data, 300–304
results, 304–309
theory and hypotheses development, 294–300
Voluntary external audits, 292–293
Volunteer Income Tax Assistance program (VITA), 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
Machiavellianism
, 11, 325–326, 336–337, 339
Machine learning (ML)
, 104–105
classification modeling using
, 114–116
Management accounting studies
, 170
Management accounting systems (MAS)
, 332–334
Management Discussion and Analysis (MDA)
, 105, 112
sourcing textual information through MDA NTA
, 112
Manager descriptive statistics
, 9
descriptive statistics and Pearson correlations
, 10
Managerial accounting
, 326
Managers
, 2, 6, 327–328
acceptance
, 2
judgment
, 3
positive perceptions of subordinate
, 14
Manipulation
, 8
MANOVA analysis
, 11–12
Mapping
, 353
Market-based models
, 108
Market-based variables, identifying distressed firms from
, 108
Markets
, 111
Means efficacy
, 355–356
Measurement instruments
, 55–57
control variables
, 57
firm performance
, 57
PMS
, 55–56
political connections
, 56
social networking
, 56
Measurement models
, 57–59
Mediating mechanisms and performance
, 205–206
Mediation test
, 300–301
Mental accounting
, 140, 142
Meta-analysis
, 197–198
procedure
, 210–219
studies
, 197–198
Metacorrelations analysis among constructs
, 222–224
Metrics techniques
, 106
Mixed valence information
, 84, 87
Moderation analyses
, 220, 226
Moderators of stressors–performance relationships
, 207–209
Momento Medical Supply, Inc.
, 89
Monte Carlo studies
, 220
Moral courage
, 350–351
determinants
, 354–361
literature
, 352–361
Motivation
, 196–197
Mu-opioid receptor gene (µ-opioid receptor gene)
, 292, 294–295
Multi-class classification
, 127–128
Multiple open-source libraries
, 114
Myers-Briggs Type Indicator (MBTI)
, 325–326
personality classifications
, 327–330
N*M matrix
, 113
Narcissism (see also Subordinate narcissism)
, 7, 336–337, 339
and age
, 4–5
scores
, 6
in workplace
, 4
Narcissistic CEOs
, 338
Narcissistic Personality Inventory (NPI)
, 4–6
Narcissists
, 7–8
NarcPCA
, 13
Natural Language Processing (NLP)
, 104–105
Negative effect of unfamiliarity among nonprofessional investors
assurance
, 85–87
contrast effect
, 92–93
descriptive findings
, 91–92
experimental design
, 88–90
experimental manipulations
, 90–91
experimental participants
, 86
literature review and hypothesis development
, 83–87
means of eight firm disclosures
, 88
participants
, 88–89
procedures
, 89–90
recency bias
, 93–94
research method
, 88–90
results
, 90–94
task familiarity
, 84–85
Net income ratios
, 106
Net worth
, 110
Neuroticism/emotional stability
, 328–329
Non-Big4 auditors
, 27, 38
Non-Western economies
, 44
Nonfinancial disclosures
, 87
Nonfinancial measures
, 61, 63, 65
concept
, 49
relationship between firm performance and
, 51–52
relationship between political connections and
, 49–50
Nonperforming assets (NPAs)
, 104
Nonprofessional investors
, 81, 88
belief revision
, 85
group
, 80
research
, 87
Normative professional commitment (NPC)
, 270–271
Notes to Accounts (NTA)
, 105, 112
NPI-16
, 6
Nucleus
, 294–295
Older managers, 2–3
Openness, 357
Openness to experience, 328–329
OPRM1, 295
Ordinary least squares (OLS), 303–304
Organization’s culture, 171–172
Organizational commitment to employees (OCE), 170, 174
Organizational independence, 361
Organizational performance, 351
Packages, 114
Partial least squares (PLS), 57
Participants, 364–365
recruitment, 6
Path analysis, 197–198, 224, 226
procedure, 219
Pattern identification, 116–128
PCAOB, 82, 85–86
Peers, 110–112
Perceived organizational support (POS), 360
Perceived Riskiness, 37–38
Perceived Riskiness and Creditworthiness, 37–38
Perceived supervisor support, 360, 371
Perceptions, 14
of narcissists, 19
of psychological safety and organizational commitment to employees, 173–174
Performance, 196, 202
relationship, 170
residual direct effects of role stressors on, 206–207
Performance Measurement Systems (PMS), 44, 55–56
additional analyses, 63–65
combined loadings and cross-loadings from PLS measurement, 60–61
concept of social networking, 52
data collection and sample selection, 55
descriptive statistics and demographic information, 59
on firm performance, joint effect of social networking and, 54–55
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and PMS design choice on firm performance, 54–55
joint effect of social networking and political connections on firm performance, 53–54
measurement instruments, 55–57
measurement models, 57–59
nonfinancial and financial measures, 49
relationship between financial measures and firm performance, 52
relationship between nonfinancial measures and firm performance, 51–52
relationship between political connections and financial measures, 50–51
relationship between political connections and nonfinancial measures, 49–50
research method, 55–57
results, 57–65
results of simple mediation effect, 65
test of hypotheses, 59–62
theoretical development and hypotheses formulation, 47–55
zero-order correlation matrix and square root of average variances extracted, 61
Personal income tax evasion, 140
Personal values, 357–358
Personality traits, 339–340
combinations of, 341
research, 325–326
Person–environment fit theory, 200
Phenotypes, 294–295
Physiological approaches, 199–200
Political connections, 44, 47–48, 56
interaction between social networking and political connections on firm performance, 54
joint effect of social networking and political connections on firm performance, 53–54
relationship between financial measures and, 50–51
relationship between nonfinancial measures and, 49–50
Political guanxi, 48
Positive traits, 357
Post hoc tests, 178
Potential borrower, 29–30
Potential moderators, 207
Power distance, 208–209
Precision, 122
Predictability, 120, 122, 130–131
PriceWaterhouseCoopers (PWC), 46
Primary appraisal, 201–202
Principal components analysis (PCA), 10–11
Prior year taxes, 146
Private borrower, 31–32
Private companies, 26–27
regulatory standards for, 28–29
Proactiveness, 173
Probit analysis, 106–107
Probit models, 106–107
Professional autonomy, 276–277
Professional commitment (PC), 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Professional Ethics Examination Committee’s Ethics, 29
Professionalism, 270
job performance, 274–275
literature review and hypotheses development, 272–274
research methodology, 275–279
results, 279–281
Prospect theory, 140, 144
Protection bill, 359–360
Psychological genetics, 292, 295
Psychological safety, 170
Psychology studies, 170
Psychometric theory, 179
Psychopathy, 325–326, 336–337
Public accountants, 271–272
Public accounting firms, 85
Public companies, 26–27
Publication bias, 207–208
Qualtrics, 275–276
Quartile-based segregation, 115–116
Random forests, 128
Rational criminal concept, 142
Receiver Operating Characteristic (ROC), 122
Recency bias, 80–81, 93–94
Reference point, 144, 147, 149, 152
Regulatory enforcement actions, 258
Regulatory standards for private companies, 28–29
Relationship between political connections and financial measures, 50–51
Relationship between political connections and nonfinancial measures, 49–50
Relationship-based economy, 47
Research approach, 149–150
Residual direct effects of role stressors on performance, 206–207
Resilience, 356–357
Restructuring process, 111
Revenues, 31–32
Risk-taking, 173
Role ambiguity, 175–176, 196–197, 200
Role conflict, 200
Role modeling, 358
Role overload, 200
Role stress theory, 200
Role stressors, 196
Role stressors–stress arousal–burnout–job outcomes model, 206
Roles of political connections and social networking, 44
Root Mean Square Error of Approximation (RMSEA), 220
Sample selection method, 55
Secondary appraisal, 201–202
Securities and Exchange Commission (SEC), 28–29, 80, 260
Self-efficacy, 340, 354, 369–370
Self-esteem, 340
Self-regulation, 271–272, 357–358
Sensing/intuition, 327–328
Sensitivity analyses, 226–229
Sensors, 327–328
Sentiment analysis, 112–114
Shared map, 362–363
Signaling theory, 26, 29–30
Simple mediation effect model, 63
Skepticism, 297
Small and medium enterprises (SMEs), 174
Small businesses, 27–28
Social behavior, genetic roots of, 294–296
Social cognitive theory, 358
Social identity, 358–359
Social learning theory, 358
Social networking, 44–45, 56
concept, 52
interaction between political connections on firm performance, 54
joint effect of PMS design choice on firm performance and, 54–55
joint effect of political connections on firm performance and, 53–54
Social sensitivity, 294–297
gene, 296
Sourcing textual information through ER, MDA NTA, and IAR, 112
Standard deviation (SD), 302
Standardized Root Mean Squared Residual (SRMR), 220
State hope/expectancies of successful outcomes, 356, 370–371
State-owned enterprises (SOEs), 47–48, 57
Statistical models, 106–107
Statistical techniques, 106–107
Stereotypical personality, 341
Stop words, 113
Strategic map, 362–363
Stress, 196, 202
engineering and physiological approaches to studying, 199–200
in public accounting profession, 202–204
Stressors, 196–197
Stressors influence accountants’ performance, 196
demographics, 221–222
effects of stressors and mediators on performance, 222
findings, 229
implications for practice, 231–232
implications for theory, 229–231
limitations, 232–233
metacorrelation matrix, path analysis, and moderation analyses, 222–229
methods, 209–221
results, 221–229
theoretical background and hypothesis development, 199–209
Structural Equation Model (SEM), 221
Structured method, 363
Study selection process, 209–210
Subjectivity in performance measures, 50
SubNarc
, 13–14, 16
Subordinate narcissism, 2, 4
manipulation, 7–8
research on, 4
Subsample analyses, 63–65
Superior internal process, 49
Supplemental analyses, 34–39
Support vector machines (SVMs), 115
Survey materials, 149–150
SurveyMonkey Audience panel (SMA panel), 275–276
Synthesis of behavioral accounting studies, 325–326
authoritarianism, 335–336
combinations of personality traits, 341
Dark Triad, 336–339
future research, 341–342
locus of control, 333–335
MBTI and FFM personality classifications, 327–330
personality traits, 339–340
tolerance for ambiguity, 331–333
type A/B personalities, 330–331
Task familiarity, 84–85
Tax, 116, 120, 140
compliance, 140
researchers, 140
Tax aggressiveness, 140–141
dependent variables, 150
Taxpayer cognition, 141
Taxpayer compliance, 141
Term frequency (tf), 113–114
Term frequency-inverse document frequency (tf-idf), 113–114
Test procedure, 220
Text mining, creating features using, 112–114
Thinking/feeling, 327–328
Threat stressor, 201
Tolerance for ambiguity, 325–326, 331, 333
Tone of communication, classification using, 125–127
Top-performing algorithms, 127–128
Transactional stress models, 201–202
Tunisia Research paper, 350
Turnover ratios, 106
Type A/B personalities, 325–326, 330–331
Unfamiliar/Negative Association (UNA), 261
Unfamiliar/Positive Association (UPA), 261
United States
economy, 27–28
firms, 80
US Generally Accepted Accounting Principles (GAAP), 89–90
Variable measurements, 178–180
Variance Inflation Factors (VIFs), 279–280
Verbosity, 116–120
Virtuous auditor, 357
Voluntary audits, 293
hypothesis development, 299–300
research design and data, 300–304
results, 304–309
theory and hypotheses development, 294–300
Voluntary external audits, 292–293
Volunteer Income Tax Assistance program (VITA), 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
Older managers
, 2–3
Openness
, 357
Openness to experience
, 328–329
OPRM1
, 295
Ordinary least squares (OLS)
, 303–304
Organization’s culture
, 171–172
Organizational commitment to employees (OCE)
, 170, 174
Organizational independence
, 361
Organizational performance
, 351
Packages
, 114
Partial least squares (PLS)
, 57
Participants
, 364–365
recruitment
, 6
Path analysis
, 197–198, 224, 226
procedure
, 219
Pattern identification
, 116–128
PCAOB
, 82, 85–86
Peers
, 110–112
Perceived organizational support (POS)
, 360
Perceived Riskiness
, 37–38
Perceived Riskiness and Creditworthiness
, 37–38
Perceived supervisor support
, 360, 371
Perceptions
, 14
of narcissists
, 19
of psychological safety and organizational commitment to employees
, 173–174
Performance
, 196, 202
relationship
, 170
residual direct effects of role stressors on
, 206–207
Performance Measurement Systems (PMS)
, 44, 55–56
additional analyses
, 63–65
combined loadings and cross-loadings from PLS measurement
, 60–61
concept of social networking
, 52
data collection and sample selection
, 55
descriptive statistics and demographic information
, 59
on firm performance, joint effect of social networking and
, 54–55
interaction between social networking and political connections on firm performance
, 54
joint effect of social networking and PMS design choice on firm performance
, 54–55
joint effect of social networking and political connections on firm performance
, 53–54
measurement instruments
, 55–57
measurement models
, 57–59
nonfinancial and financial measures
, 49
relationship between financial measures and firm performance
, 52
relationship between nonfinancial measures and firm performance
, 51–52
relationship between political connections and financial measures
, 50–51
relationship between political connections and nonfinancial measures
, 49–50
research method
, 55–57
results
, 57–65
results of simple mediation effect
, 65
test of hypotheses
, 59–62
theoretical development and hypotheses formulation
, 47–55
zero-order correlation matrix and square root of average variances extracted
, 61
Personal income tax evasion
, 140
Personal values
, 357–358
Personality traits
, 339–340
combinations of
, 341
research
, 325–326
Person–environment fit theory
, 200
Phenotypes
, 294–295
Physiological approaches
, 199–200
Political connections
, 44, 47–48, 56
interaction between social networking and political connections on firm performance
, 54
joint effect of social networking and political connections on firm performance
, 53–54
relationship between financial measures and
, 50–51
relationship between nonfinancial measures and
, 49–50
Political guanxi
, 48
Positive traits
, 357
Post hoc tests
, 178
Potential borrower
, 29–30
Potential moderators
, 207
Power distance
, 208–209
Precision
, 122
Predictability
, 120, 122, 130–131
PriceWaterhouseCoopers (PWC)
, 46
Primary appraisal
, 201–202
Principal components analysis (PCA)
, 10–11
Prior year taxes
, 146
Private borrower
, 31–32
Private companies
, 26–27
regulatory standards for
, 28–29
Proactiveness
, 173
Probit analysis
, 106–107
Probit models
, 106–107
Professional autonomy
, 276–277
Professional commitment (PC)
, 270
job performance
, 274–275
literature review and hypotheses development
, 272–274
research methodology
, 275–279
results
, 279–281
Professional Ethics Examination Committee’s Ethics
, 29
Professionalism
, 270
job performance
, 274–275
literature review and hypotheses development
, 272–274
research methodology
, 275–279
results
, 279–281
Prospect theory
, 140, 144
Protection bill
, 359–360
Psychological genetics
, 292, 295
Psychological safety
, 170
Psychology studies
, 170
Psychometric theory
, 179
Psychopathy
, 325–326, 336–337
Public accountants
, 271–272
Public accounting firms
, 85
Public companies
, 26–27
Publication bias
, 207–208
Qualtrics, 275–276
Quartile-based segregation, 115–116
Random forests, 128
Rational criminal concept, 142
Receiver Operating Characteristic (ROC), 122
Recency bias, 80–81, 93–94
Reference point, 144, 147, 149, 152
Regulatory enforcement actions, 258
Regulatory standards for private companies, 28–29
Relationship between political connections and financial measures, 50–51
Relationship between political connections and nonfinancial measures, 49–50
Relationship-based economy, 47
Research approach, 149–150
Residual direct effects of role stressors on performance, 206–207
Resilience, 356–357
Restructuring process, 111
Revenues, 31–32
Risk-taking, 173
Role ambiguity, 175–176, 196–197, 200
Role conflict, 200
Role modeling, 358
Role overload, 200
Role stress theory, 200
Role stressors, 196
Role stressors–stress arousal–burnout–job outcomes model, 206
Roles of political connections and social networking, 44
Root Mean Square Error of Approximation (RMSEA), 220
Sample selection method, 55
Secondary appraisal, 201–202
Securities and Exchange Commission (SEC), 28–29, 80, 260
Self-efficacy, 340, 354, 369–370
Self-esteem, 340
Self-regulation, 271–272, 357–358
Sensing/intuition, 327–328
Sensitivity analyses, 226–229
Sensors, 327–328
Sentiment analysis, 112–114
Shared map, 362–363
Signaling theory, 26, 29–30
Simple mediation effect model, 63
Skepticism, 297
Small and medium enterprises (SMEs), 174
Small businesses, 27–28
Social behavior, genetic roots of, 294–296
Social cognitive theory, 358
Social identity, 358–359
Social learning theory, 358
Social networking, 44–45, 56
concept, 52
interaction between political connections on firm performance, 54
joint effect of PMS design choice on firm performance and, 54–55
joint effect of political connections on firm performance and, 53–54
Social sensitivity, 294–297
gene, 296
Sourcing textual information through ER, MDA NTA, and IAR, 112
Standard deviation (SD), 302
Standardized Root Mean Squared Residual (SRMR), 220
State hope/expectancies of successful outcomes, 356, 370–371
State-owned enterprises (SOEs), 47–48, 57
Statistical models, 106–107
Statistical techniques, 106–107
Stereotypical personality, 341
Stop words, 113
Strategic map, 362–363
Stress, 196, 202
engineering and physiological approaches to studying, 199–200
in public accounting profession, 202–204
Stressors, 196–197
Stressors influence accountants’ performance, 196
demographics, 221–222
effects of stressors and mediators on performance, 222
findings, 229
implications for practice, 231–232
implications for theory, 229–231
limitations, 232–233
metacorrelation matrix, path analysis, and moderation analyses, 222–229
methods, 209–221
results, 221–229
theoretical background and hypothesis development, 199–209
Structural Equation Model (SEM), 221
Structured method, 363
Study selection process, 209–210
Subjectivity in performance measures, 50
SubNarc
, 13–14, 16
Subordinate narcissism, 2, 4
manipulation, 7–8
research on, 4
Subsample analyses, 63–65
Superior internal process, 49
Supplemental analyses, 34–39
Support vector machines (SVMs), 115
Survey materials, 149–150
SurveyMonkey Audience panel (SMA panel), 275–276
Synthesis of behavioral accounting studies, 325–326
authoritarianism, 335–336
combinations of personality traits, 341
Dark Triad, 336–339
future research, 341–342
locus of control, 333–335
MBTI and FFM personality classifications, 327–330
personality traits, 339–340
tolerance for ambiguity, 331–333
type A/B personalities, 330–331
Task familiarity, 84–85
Tax, 116, 120, 140
compliance, 140
researchers, 140
Tax aggressiveness, 140–141
dependent variables, 150
Taxpayer cognition, 141
Taxpayer compliance, 141
Term frequency (tf), 113–114
Term frequency-inverse document frequency (tf-idf), 113–114
Test procedure, 220
Text mining, creating features using, 112–114
Thinking/feeling, 327–328
Threat stressor, 201
Tolerance for ambiguity, 325–326, 331, 333
Tone of communication, classification using, 125–127
Top-performing algorithms, 127–128
Transactional stress models, 201–202
Tunisia Research paper, 350
Turnover ratios, 106
Type A/B personalities, 325–326, 330–331
Unfamiliar/Negative Association (UNA), 261
Unfamiliar/Positive Association (UPA), 261
United States
economy, 27–28
firms, 80
US Generally Accepted Accounting Principles (GAAP), 89–90
Variable measurements, 178–180
Variance Inflation Factors (VIFs), 279–280
Verbosity, 116–120
Virtuous auditor, 357
Voluntary audits, 293
hypothesis development, 299–300
research design and data, 300–304
results, 304–309
theory and hypotheses development, 294–300
Voluntary external audits, 292–293
Volunteer Income Tax Assistance program (VITA), 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
Qualtrics
, 275–276
Quartile-based segregation
, 115–116
Random forests
, 128
Rational criminal concept
, 142
Receiver Operating Characteristic (ROC)
, 122
Recency bias
, 80–81, 93–94
Reference point
, 144, 147, 149, 152
Regulatory enforcement actions
, 258
Regulatory standards for private companies
, 28–29
Relationship between political connections and financial measures
, 50–51
Relationship between political connections and nonfinancial measures
, 49–50
Relationship-based economy
, 47
Research approach
, 149–150
Residual direct effects of role stressors on performance
, 206–207
Resilience
, 356–357
Restructuring process
, 111
Revenues
, 31–32
Risk-taking
, 173
Role ambiguity
, 175–176, 196–197, 200
Role conflict
, 200
Role modeling
, 358
Role overload
, 200
Role stress theory
, 200
Role stressors
, 196
Role stressors–stress arousal–burnout–job outcomes model
, 206
Roles of political connections and social networking
, 44
Root Mean Square Error of Approximation (RMSEA)
, 220
Sample selection method, 55
Secondary appraisal, 201–202
Securities and Exchange Commission (SEC), 28–29, 80, 260
Self-efficacy, 340, 354, 369–370
Self-esteem, 340
Self-regulation, 271–272, 357–358
Sensing/intuition, 327–328
Sensitivity analyses, 226–229
Sensors, 327–328
Sentiment analysis, 112–114
Shared map, 362–363
Signaling theory, 26, 29–30
Simple mediation effect model, 63
Skepticism, 297
Small and medium enterprises (SMEs), 174
Small businesses, 27–28
Social behavior, genetic roots of, 294–296
Social cognitive theory, 358
Social identity, 358–359
Social learning theory, 358
Social networking, 44–45, 56
concept, 52
interaction between political connections on firm performance, 54
joint effect of PMS design choice on firm performance and, 54–55
joint effect of political connections on firm performance and, 53–54
Social sensitivity, 294–297
gene, 296
Sourcing textual information through ER, MDA NTA, and IAR, 112
Standard deviation (SD), 302
Standardized Root Mean Squared Residual (SRMR), 220
State hope/expectancies of successful outcomes, 356, 370–371
State-owned enterprises (SOEs), 47–48, 57
Statistical models, 106–107
Statistical techniques, 106–107
Stereotypical personality, 341
Stop words, 113
Strategic map, 362–363
Stress, 196, 202
engineering and physiological approaches to studying, 199–200
in public accounting profession, 202–204
Stressors, 196–197
Stressors influence accountants’ performance, 196
demographics, 221–222
effects of stressors and mediators on performance, 222
findings, 229
implications for practice, 231–232
implications for theory, 229–231
limitations, 232–233
metacorrelation matrix, path analysis, and moderation analyses, 222–229
methods, 209–221
results, 221–229
theoretical background and hypothesis development, 199–209
Structural Equation Model (SEM), 221
Structured method, 363
Study selection process, 209–210
Subjectivity in performance measures, 50
SubNarc
, 13–14, 16
Subordinate narcissism, 2, 4
manipulation, 7–8
research on, 4
Subsample analyses, 63–65
Superior internal process, 49
Supplemental analyses, 34–39
Support vector machines (SVMs), 115
Survey materials, 149–150
SurveyMonkey Audience panel (SMA panel), 275–276
Synthesis of behavioral accounting studies, 325–326
authoritarianism, 335–336
combinations of personality traits, 341
Dark Triad, 336–339
future research, 341–342
locus of control, 333–335
MBTI and FFM personality classifications, 327–330
personality traits, 339–340
tolerance for ambiguity, 331–333
type A/B personalities, 330–331
Task familiarity, 84–85
Tax, 116, 120, 140
compliance, 140
researchers, 140
Tax aggressiveness, 140–141
dependent variables, 150
Taxpayer cognition, 141
Taxpayer compliance, 141
Term frequency (tf), 113–114
Term frequency-inverse document frequency (tf-idf), 113–114
Test procedure, 220
Text mining, creating features using, 112–114
Thinking/feeling, 327–328
Threat stressor, 201
Tolerance for ambiguity, 325–326, 331, 333
Tone of communication, classification using, 125–127
Top-performing algorithms, 127–128
Transactional stress models, 201–202
Tunisia Research paper, 350
Turnover ratios, 106
Type A/B personalities, 325–326, 330–331
Unfamiliar/Negative Association (UNA), 261
Unfamiliar/Positive Association (UPA), 261
United States
economy, 27–28
firms, 80
US Generally Accepted Accounting Principles (GAAP), 89–90
Variable measurements, 178–180
Variance Inflation Factors (VIFs), 279–280
Verbosity, 116–120
Virtuous auditor, 357
Voluntary audits, 293
hypothesis development, 299–300
research design and data, 300–304
results, 304–309
theory and hypotheses development, 294–300
Voluntary external audits, 292–293
Volunteer Income Tax Assistance program (VITA), 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
Sample selection method
, 55
Secondary appraisal
, 201–202
Securities and Exchange Commission (SEC)
, 28–29, 80, 260
Self-efficacy
, 340, 354, 369–370
Self-esteem
, 340
Self-regulation
, 271–272, 357–358
Sensing/intuition
, 327–328
Sensitivity analyses
, 226–229
Sensors
, 327–328
Sentiment analysis
, 112–114
Shared map
, 362–363
Signaling theory
, 26, 29–30
Simple mediation effect model
, 63
Skepticism
, 297
Small and medium enterprises (SMEs)
, 174
Small businesses
, 27–28
Social behavior, genetic roots of
, 294–296
Social cognitive theory
, 358
Social identity
, 358–359
Social learning theory
, 358
Social networking
, 44–45, 56
concept
, 52
interaction between political connections on firm performance
, 54
joint effect of PMS design choice on firm performance and
, 54–55
joint effect of political connections on firm performance and
, 53–54
Social sensitivity
, 294–297
gene
, 296
Sourcing textual information through ER, MDA NTA, and IAR
, 112
Standard deviation (SD)
, 302
Standardized Root Mean Squared Residual (SRMR)
, 220
State hope/expectancies of successful outcomes
, 356, 370–371
State-owned enterprises (SOEs)
, 47–48, 57
Statistical models
, 106–107
Statistical techniques
, 106–107
Stereotypical personality
, 341
Stop words
, 113
Strategic map
, 362–363
Stress
, 196, 202
engineering and physiological approaches to studying
, 199–200
in public accounting profession
, 202–204
Stressors
, 196–197
Stressors influence accountants’ performance
, 196
demographics
, 221–222
effects of stressors and mediators on performance
, 222
findings
, 229
implications for practice
, 231–232
implications for theory
, 229–231
limitations
, 232–233
metacorrelation matrix, path analysis, and moderation analyses
, 222–229
methods
, 209–221
results
, 221–229
theoretical background and hypothesis development
, 199–209
Structural Equation Model (SEM)
, 221
Structured method
, 363
Study selection process
, 209–210
Subjectivity in performance measures
, 50
SubNarc
, 13–14, 16
Subordinate narcissism
, 2, 4
manipulation
, 7–8
research on
, 4
Subsample analyses
, 63–65
Superior internal process
, 49
Supplemental analyses
, 34–39
Support vector machines (SVMs)
, 115
Survey materials
, 149–150
SurveyMonkey Audience panel (SMA panel)
, 275–276
Synthesis of behavioral accounting studies
, 325–326
authoritarianism
, 335–336
combinations of personality traits
, 341
Dark Triad
, 336–339
future research
, 341–342
locus of control
, 333–335
MBTI and FFM personality classifications
, 327–330
personality traits
, 339–340
tolerance for ambiguity
, 331–333
type A/B personalities
, 330–331
Task familiarity
, 84–85
Tax
, 116, 120, 140
compliance
, 140
researchers
, 140
Tax aggressiveness
, 140–141
dependent variables
, 150
Taxpayer cognition
, 141
Taxpayer compliance
, 141
Term frequency (tf)
, 113–114
Term frequency-inverse document frequency (tf-idf)
, 113–114
Test procedure
, 220
Text mining, creating features using
, 112–114
Thinking/feeling
, 327–328
Threat stressor
, 201
Tolerance for ambiguity
, 325–326, 331, 333
Tone of communication, classification using
, 125–127
Top-performing algorithms
, 127–128
Transactional stress models
, 201–202
Tunisia Research paper
, 350
Turnover ratios
, 106
Type A/B personalities
, 325–326, 330–331
Unfamiliar/Negative Association (UNA), 261
Unfamiliar/Positive Association (UPA), 261
United States
economy, 27–28
firms, 80
US Generally Accepted Accounting Principles (GAAP), 89–90
Variable measurements, 178–180
Variance Inflation Factors (VIFs), 279–280
Verbosity, 116–120
Virtuous auditor, 357
Voluntary audits, 293
hypothesis development, 299–300
research design and data, 300–304
results, 304–309
theory and hypotheses development, 294–300
Voluntary external audits, 292–293
Volunteer Income Tax Assistance program (VITA), 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
Unfamiliar/Negative Association (UNA)
, 261
Unfamiliar/Positive Association (UPA)
, 261
United States
economy
, 27–28
firms
, 80
US Generally Accepted Accounting Principles (GAAP)
, 89–90
Variable measurements
, 178–180
Variance Inflation Factors (VIFs)
, 279–280
Verbosity
, 116–120
Virtuous auditor
, 357
Voluntary audits
, 293
hypothesis development
, 299–300
research design and data
, 300–304
results
, 304–309
theory and hypotheses development
, 294–300
Voluntary external audits
, 292–293
Volunteer Income Tax Assistance program (VITA)
, 149
WarpPLS Version 6.0, 57
Weighted least squares (WLS), 220
Whistle-blowing
legislation, 372–373
policy, 359–360
Work–family conflict, 200
Workplace
climate, 173–174
narcissism in, 4
Zero-order meta-analysis, 198
Zero-order metacorrelations, 219
WarpPLS Version 6.0
, 57
Weighted least squares (WLS)
, 220
Whistle-blowing
legislation
, 372–373
policy
, 359–360
Work–family conflict
, 200
Workplace
climate
, 173–174
narcissism in
, 4
Zero-order meta-analysis
, 198
Zero-order metacorrelations
, 219
- Prelims
- Age Differences in Managers' Responses to Narcissistic Subordinates' Aggressive Accounting
- The Effects of a Limited Liability Agreement and Audit Firm Size on Bank Loan Officers' Perceptions of Privately Held Companies' Creditworthiness
- Performance Measurement Systems Design Choice: The Roles of Political Connections and Social Networking on Firm Performance – Evidence From China
- Leveling the Playing Field: How Assurance Mitigates the Negative Effect of Unfamiliarity Among Nonprofessional Investors
- Deciphering the Corporate Mind: Capturing Early Warning Signals in Non-Numeric Communication Channels Using Computational Intelligence
- Reference Points, Mental Accounting, and Taxpayer Compliance: Insights From a Field Study
- Entrepreneurial Orientation and Performance: The Effect of Organizational Commitment and Budgetary Support
- How Do Stressors Influence Accountants' Performance? A Meta-Analytical Structural Equation Modeling Investigation
- Do Familiarity With a Loan Applicant's Auditor and the Auditor's Associations With Past Borrowers Impact Lending Judgments?
- Professionalism, Professional Commitment, and Performance
- Genes, Culture, and Voluntary Audits
- A Synthesis of Behavioral Accounting Studies that Examine Personality Traits
- Internal Auditors' Moral Courage: A Cognitive Mapping Method
- Index