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Article
Publication date: 1 September 1960

C.K. Trotman

AT the end of the war in 1945, aircraft systems could still be classified as ‘auxiliary’ and ‘ancillary’—those which were essential for flight and those which were installed for…

57

Abstract

AT the end of the war in 1945, aircraft systems could still be classified as ‘auxiliary’ and ‘ancillary’—those which were essential for flight and those which were installed for reasons of safety, crew or passenger comfort and operational efficiency. Thus auxiliary systems generally included only the fuel system and ignition system, and many aircraft, particularly military, were flown into repair depots with one or more of the ancillary systems inoperative.

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Aircraft Engineering and Aerospace Technology, vol. 32 no. 9
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 11 March 2024

Devon Jefferson

This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit…

244

Abstract

Purpose

This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.

Design/methodology/approach

I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.

Findings

This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.

Originality/value

Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.

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Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 29 November 2021

Xin Geng and Manos Kalargiros

The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of…

935

Abstract

Purpose

The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of accounting judgments and decisions in theoretically different manners, the purpose of this synthesis is to understand the state of extant accounting literature in affect and identify directions for future research.

Design/methodology/approach

This synthesis systematically reviews experimental accounting papers related to affect in both theoretical and functional respects. The authors first elaborate on the affect infusion theory as the theoretical foundation for the synthesis. The authors then present the sampling method. In Section 4, the authors conceptually and factually summarize affect accounting papers in terms of four major functional areas: auditing, managerial/corporate accounting, tax and financial accounting. The implications of moderators examined in some papers are also discussed. Finally, the authors conclude by revisiting the importance of affect in accounting contexts.

Findings

Throughout the synthesis, the authors provide future research opportunities with respect to theories, each functional area and other gaps in the accounting literature.

Originality/value

This synthesis contributes to the accounting literature by providing a pathway to understand the development of accounting research on affect, integrating theoretical foundations and offering future research opportunities to advance the literature.

Details

Journal of Accounting Literature, vol. 44 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 30 July 2014

Lindsay M. Andiola

This paper synthesizes the extant feedback literature, focusing on how feedback affects an auditor’s learning, performance, and motivation. Performance feedback is an important…

7628

Abstract

This paper synthesizes the extant feedback literature, focusing on how feedback affects an auditor’s learning, performance, and motivation. Performance feedback is an important component in the auditing environment for ensuring quality control and for developing and coaching staff auditors. However, the literature on feedback in the audit environment is fragmented and limited making it difficult to assess its behavioral effects on auditors. This paper has three main objectives. The first is to review some of the influential research in psychology and management to identify key variables and issues that appear to be critical in the study of behavioral consequences of feedback in organizational settings. The second is to review performance feedback research specifically in auditing to identify the areas previously examined and synthesize the findings. The third is to suggest a variety of future research opportunities that may assist in developing an understanding and knowledge of the behavioral effects of feedback on auditors. The literature analysis has significant implications for audit research and practice. In particular, the analysis provides important insights into understanding who, how, and when performance feedback should be given to improve its effectiveness in the audit environment.

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Journal of Accounting Literature, vol. 33 no. 1-2
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 1 October 2015

Mohammad Abdolmohammadi and Alan Reinstein

Prior research suggests that perceived levels of a subordinate auditor’s competence affects audit reviewers’ judgments. We extend this line of research by investigating the…

Abstract

Prior research suggests that perceived levels of a subordinate auditor’s competence affects audit reviewers’ judgments. We extend this line of research by investigating the effects of perceived client competence (hereafter, ClientComp) and its interaction with subordinate auditor’s competence (hereafter, AuditorComp) on audit reviewers’ judgments. Using data from highly experienced CPA audit managers, senior managers, and partners, we find a significant main effect for AuditorComp, but not for ClientComp. We also find that when AuditorComp is high, levels of ClientComp do not affect audit reviewers’ judgments. However, we cannot support the hypothesis that when AuditorComp is low ClientComp will significantly affect audit reviewers’ judgments. These mixed results suggest that in the post-SOX (2002) era regulatory environment, audit reviewers may be exercising heightened professional skepticism about ClientComp whenever they consider clients’ assertions.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78441-635-5

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Article
Publication date: 16 November 2015

Keng Hoon Gan and Keat Keong Phang

This paper aims to focus on automatic selection of two important structural concepts required in an XML query, namely, target and constraint concepts, when given a keywords query…

504

Abstract

Purpose

This paper aims to focus on automatic selection of two important structural concepts required in an XML query, namely, target and constraint concepts, when given a keywords query. Due to the diversities of concepts used in XML resources, it is not easy to select a correct concept when constructing an XML query.

Design/methodology/approach

In this paper, a Context-based Term Weighting model that performs term weighting based on part of documents. Each part represents a specific context, thus offering better capturing of concept and term relationship. For query time analysis, a Query Context Graph and two algorithms, namely, Select Target and Constraint (QC) and Select Target and Constraint (QCAS) are proposed to find the concepts for constructing XML query.

Findings

Evaluations were performed using structured document for conference domain. For constraint concept selection, the approach CTX+TW achieved better result than its baseline, NCTX, when search term has ambiguous meanings by using context-based scoring for the concepts. CTX+TW also shows its stability on various scoring models like BM25, TFIEF and LM. For target concept selection, CTX+TW outperforms the standard baseline, SLCA, whereas it also records higher coverage than FCA, when structural keywords are used in query.

Originality/value

The idea behind this approach is to capture the concepts required for term interpretation based on parts of the collections rather than the entire collection. This allows better selection of concepts, especially when a structured XML document consists many different types of information.

Details

International Journal of Web Information Systems, vol. 11 no. 4
Type: Research Article
ISSN: 1744-0084

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Book part
Publication date: 23 July 2020

Shahriar M. Saadullah, Charles D. Bailey and Emad Awadallah

Purpose – Past literature suggests that the performance and turnover of the subordinate are affected by the support, abuse, and feedback provided by the supervisor. In this study…

Abstract

Purpose – Past literature suggests that the performance and turnover of the subordinate are affected by the support, abuse, and feedback provided by the supervisor. In this study, we posit that support, abuse, and feedback in an accounting firm, are in turn, affected by the supervisor's personality, as defined by the Big Five personality factors.

Methodology/approach – We conducted a web-based study with 115 accountants from a top 100 US accounting firm. The accountants completed questionnaires related to the personality of their supervisors along with questionnaires related to the support, abuse, and feedback they received from their supervisors. We analyzed the data using factor analysis and multiple regression.

Findings – We hypothesize that Openness and Agreeableness increase support; Neuroticism increases abuse, but less so if the supervisor is an Extravert; and Extraversion and Conscientiousness increase feedback. Among the hypothesized relationships, all are supported except the relationship between Openness and support. Additional findings are that Extraversion and Conscientiousness increase support; Agreeableness and Conscientiousness decrease abuse; and Agreeableness increases feedback.

Research implications – Our study contributes to the literature by demonstrating the relationship between the personality traits of supervisors and their behavior toward subordinates in an accounting setting. The results of our study can be used in identifying the supervisors who have the right personality for the position, which will likely improve the work environment and reduce turnover.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-83867-402-1

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Article
Publication date: 21 November 2015

Patrick J. Hurley

In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability…

599

Abstract

In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability to use self-control in task performance due to using self-control on prior tasks. I focus on the likely causes and consequences of depletion in an auditing setting, as well as means of mitigating depletion and recovering self-control resources. While ego depletion theory is prevalent in the psychology literature, little is known about whether or how ego depletion affects professionals on meaningful task performance. As a result, this synthesis is aimed at stimulating future ego depletion research in accounting, and specifically auditing, by surveying existing literature and applying this literature to an auditing setting. Further, I develop 13 questions for future research to investigate. My synthesis reveals that ego depletion likely has a pervasive effect in an auditing setting, and can hinder auditors’ judgment and decision-making (JDM) quality. Therefore, this synthesis helps to provide a greater understanding of the impact of auditing tasks on individuals, and refines both auditor JDM and ego depletion theories.

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Journal of Accounting Literature, vol. 35 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 8 October 2015

Hichem Khlif and Keryn Chalmers

This study reviews the use of meta-analysis in accounting research. We categorize the meta-analytic research into five topics: financial reporting, auditing, corporate governance…

609

Abstract

This study reviews the use of meta-analysis in accounting research. We categorize the meta-analytic research into five topics: financial reporting, auditing, corporate governance and accounting quality, management accounting, and miscellaneous topics. Further, we classify the studies by the meta-analysis technique employed: Hunter et al. (1982), Hunter and Schmidt (2000), Lipsey and Wilson (2001), and Stouffer’s approach. We identify 27 meta-analytical studies over the period 1985–2014 with financial reporting (auditing) topics representing seven (six) of these studies. Our review highlights that meta-analytic methods are being applied and accepted, more frequently, to answer complex questions concerning the moderating effects of country-level variables, such as national culture, economic conditions, and institutional characteristics, on various associations of interest.

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Journal of Accounting Literature, vol. 35 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 16 August 2021

Alia MILEDI

The purpose of this study is to explore the social and collective foundations of the auditor’s judgment and specifically highlights that the dialogical dimension of auditors’…

433

Abstract

Purpose

The purpose of this study is to explore the social and collective foundations of the auditor’s judgment and specifically highlights that the dialogical dimension of auditors’ judgment is founded on both their interactions with their auditees and their interactions with their colleagues.

Design/methodology/approach

This qualitative study is based on interviews with 22 audit partners, conducted between March 2013 and October 2016, in France.

Findings

The research points out the complexity of auditor judgment. Confronted with issues such as equivocal and ambiguous circumstances, auditors must question the relevance of the meanings elaborated to act according to the situation (self-criticism or doubt) and must be wise and not be overconfident toward the information provided by the manager (wisdom). Last but not least, the findings also suggest that contrary advice helps auditors to improve an alternative point of view and hence reach a consensus.

Originality/value

The research uses a K. Weick sensemaking approach and contributes theoretically to gaining deeper understanding of the social dimension in audit judgment, by showing that professional judgment is an interactive and social practice.

Details

Journal of Financial Reporting and Accounting, vol. 20 no. 1
Type: Research Article
ISSN: 1985-2517

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