Search results

In this study, we explore what incites anger in business executives when making organizational decisions. In an inductive analysis of interviews with business executives about decisions where they experienced anger, six different triggers of anger – all related to behavioral-ethics issues – emerged. Two distinct attitudes toward anger – “negative” and “integrated” – also emerged as a significant theme. Based on our findings, we argue that anger may operate like an “ethical barometer” that informs an individual of potential ethical violations at any point in a decision-making process. The implications of these emergent findings for organizational practice and research on affect and decision-making are discussed.

Accounting-based financial scandals caused by fraudulent financial reports negatively affect the financial markets and cause loss of confidence in investors. Financial reporting quality needs to be improved in order to build and maintain trust in financial markets. To increase the quality of financial reports, fraudulent financial reporting risks should be defined. At this point, regulators, practitioners, and researchers are in constant search.

There are improved approaches to the detection of financial reporting frauds in the literature. Many studies have been conducted on the “Fraud Triangle Theory” and the “Fraud Diamond Theory” approaches. The Fraud Triangle Theory argues that while fraudulent action is taking place in defining the elements of press, rationalization, and opportunity, the Fraud Diamond Theory approach argues that in order to achieve these three elements, the capability to carry out a fraud in individuals must be improved.

In this study, it is aimed to investigate the effect of Fraud Diamond elements on fraudulent financial reports. For the scope of the research, data of 26 companies from Manufacturing Industry enterprises operating in BORSA ISTANBUL between 2013 and 2017 were used. Financial reports of the companies are divided into two groups: (1) Fraudulent Financial Reports and (2) Non-Fraud Financial Reports. The hypotheses developed within the scope of the research were tested using the Logistic Regression analysis in IBM SPSS Statistic 20 program.

As a result of the study, it has been determined that there is a negative correlation between borrowing level, asset profitability, independent audit firm, auditor exchanges and institutionalization level, and fraudulent financial reports. It was understood that the change in assets and the size of the audit committee did not have any effect on the fraudulent financial reports.

The purpose of this paper is to analyze the moderating roles of future job expectations and efficacy beliefs in employees’ responses to unmet job expectations, i.e. emotional exhaustion, job satisfaction, and turnover intention. It also investigates whether and how work experience influences the interactive effects of unmet job expectations and efficacy beliefs on employees’ responses.

Data were collected from 227 employees from a wide range of sectors. Hierarchical multiple regression analyses were used to test the hypotheses.

The results showed that the relationships between unmet job expectations and emotional exhaustion and job satisfaction were stronger for employees with more positive future job expectations. In addition, efficacy beliefs moderated the relationship between unmet job expectations and turnover intention. For employees with more work experience, efficacy beliefs had a stronger moderating role in the relationship between unmet job expectations and the employees’ responses.

The common method variance might have inflated main effects at the expense of interaction effects. This study contributes to the understanding about the job expectations literature by demonstrating how individual-level factors moderate employees’ responses to unmet expectations.

The results suggest that organizations need to manage their employees’ future job expectations, especially when these employees have higher levels of self-efficacy and work experience.

This study is one of the first attempts to empirically explore how employees differ in their responses to unmet job expectations.

The purpose of this study is to investigate whether and how leadership practices that facilitate a positive emotional climate (the “PEC practices”) are related to organizational outcomes in terms of performance (increase in revenue), strategic growth, and outcome growth.

A panel study was conducted to test the hypotheses. Data were collected from 229 entrepreneurs and small business owners operating in Greater Vancouver, British Columbia, Canada. In the first wave of the study, the authors collected data regarding the PEC practices. The data on outcome variables, i.e. revenue, strategic growth, and outcome growth, were collected in the second wave, 18 months later.

The regression analyses showed that the PEC practices were positively related to company performance, revenue growth, and outcome growth, providing support for the hypotheses in the study.

This study provides valuable insights about the role of emotional factors in organizational‐level outcomes, a relatively unexplored area in emotions research. Analyzing a set of panel data, the study has shown that leadership practices that facilitate a positive emotional climate in an organization make a difference in organizational‐level outcomes.

The chapters in this volume are drawn from the best contributions to the 2006 International Conference on Emotion and Organizational Life held in Atlanta, in conjunction with the Academy of Management's Annual Meetings. (This bi-annual conference has come to be known as the Emonet conference, after the listserv of members). The selected conference papers were then complemented by additional invited chapters. This volume contains six chapters selected from conference contributions for their quality, interest, and appropriateness to the theme of this volume, as well as eight invited chapters. We acknowledge in particular the assistance of the conference paper reviewers (see Appendix). In the year of publication of this volume the 2008 Emonet conference will be held in France, and will be followed by Volumes 5 and 6 of Research on Emotion in Organizations. Readers interested in learning more about the conferences or the Emonet list should check the Emonet website http://www.uq.edu.au/emonet/.

Gregory Ashley is a Ph.D. student at the University of Nebraska at Omaha in the area of Industrial/Organizational (I/O) Psychology. Greg holds undergraduate degrees in Psychology and telecommunications, and Masters degrees in Business and Economics. His research has been published in both economic and psychology-related publications. Prior to entering academia, Greg accrued over 20 years of hands-on business experience working in a variety of management positions in the telecommunications industry.