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We examine the role of past litigation in the selection of independent auditors. Using a sample of persons typically involved in auditor selection, we find that any litigation announcement alleging audit improprieties greatly reduces the auditor’s likelihood of hire regardless of the type of legal action announced or the degree of direct involvement by the auditor. Based on these findings, litigation imposes an indirect (and potentially substantial) cost by impeding the CPA’s ability to attract new clients.

This chapter examines the complexity of global leaders themselves. As global leadership research has begun to move beyond a limiting overemphasis on skills and competencies, we merge one focus on the deep structure of leader cognition with a focus on cultural identity that has matured largely independently. In so doing, we seek to push the field toward answering the broader question of what makes a global leader sufficiently complex to handle the vast complexities of the role. We place the construct of self-concept complexity as central to the performance of global leaders in ways ranging from organizational performance to social and community responsibility. By advancing our understanding of the role of self-concept complexity in driving global leadership outcomes, this research seeks to spur further theoretical development and practical application toward a deeper comprehension of the complexity of truly global leaders.

Achievement motivation is not a fixed quantity. Rather, it depends, in part, on one’s subjective construal of the learning environment and their place within it – their narrative. In this paper, we describe how brief interventions can maximize student motivation by changing the students’ narratives.

We review the recent field experiments testing the efficacy of social-psychological interventions in classroom settings. We focus our review on four types of interventions: ones that change students’ interpretations of setbacks, that reframe the learning environment as fair and nonthreatening, that remind students of their personal adequacy, or that clarify students’ purpose for learning.

Such interventions can have long-lasting benefits if changes in students’ narratives lead to initial achievement gains, which further propagate positive narratives, in a positive feedback loop. Yet social-psychological interventions are not magical panaceas for poor achievement. Rather, they must be targeted to specific populations, timed appropriately, and given in a context in which students have opportunities to act upon the messages they contain.

Social-psychological interventions can help many students realize their achievement potential if they are integrated within a supportive learning context.

The primary purpose of this study is to introduce a method of using former students’ advice and learning experiences to affect subsequent students’ thoughts and beliefs about accounting learning in a positive way thereby improving their academic performance.

At the end of Fall 2009, the instructor invited the students to give suggestions to future accounting students about their learning experiences. On the first days of the following three semesters, I showed the feedback to the subsequent students. I recommended that the students read the suggestions after class and throughout the semester when necessary. I also conduct the survey to collect the students’ perceptions on the usefulness of former students’ advice. Analyses are conducted to assess the impact of the students’ advice on class attendance, exam performance, and the dropout rate for the course.

The results show that former students’ advice and learning experiences can help subsequent students improve class attendance, course performance, and the drop rate.

The study provides a useful and easy-to-adopt learning supplement to help students succeed in a course that many students find challenging. The study also gives educators a simple but useful and efficient way to achieve greater student involvement in their learning processes.

To the best of my knowledge, this study is the first to focus on the impact of former students’ advice and learning experience on the following students’ learning performance in accounting education.

This chapter presents empirical evidence on the effects of attributional retraining (AR), a motivation-enhancing treatment that can offset maladaptive explanatory mind-sets arising from adverse learning experiences. The evidence shows that AR is effective for assisting college students to adapt to competitive and challenging achievement settings.

This chapter describes the characteristics of AR protocols and details three primary advances in studying AR efficacy in terms of achievement performance, psychosocial outcomes, and processes that mediate AR-performance linkages. The psychological mechanisms that underpin AR effects on motivation and performance are outlined from the perspective of Weiner’s (1974, 1986, 2012) attribution theory.

Laboratory and field studies show that AR treatments are potent interventions that have short-term and long-lasting psychosocial, motivation, and performance benefits in achievement settings. Students who participate in AR programs are better off than their no-AR counterparts not just in their cognitive and affective prospects, but they also outperform their no-AR peers in class tests, course grades, and grade-point-averages, and are more persistent in terms of course credits and graduation rates.

This paper contributes to the emerging literature on treatment interventions in achievement settings by documenting key advances in the development of AR protocols and by identifying the next steps critical to moving the literature forward. Further progress in understanding AR efficacy will rest on examining the analysis of complex attributional thinking, the mediation of AR treatment effects, and the boundary conditions that moderate AR treatment efficacy.

Meat consumption is higher than health recommendations, but little is known about potential moderating factors in rural areas. Informed by the theory of planned behaviour (TPB), this paper explored potential moderators amongst rural residents.

The authors summarized meat-related attitudes (importance, taste preference, healthfulness perceptions), social norms, controls (availability, affordability, self-efficacy) and frequency of consumption (overall, lean meat, wild game) in a cross-sectional survey of rural, adult, US volunteers (n = 572). The authors examined correlations and differences by gender, connection to hunting and to livestock raising.

These rural residents had positive attitudes toward meat, high family expectations to consume meat and daily consumption. Half of the meat consumed was lean but was infrequently wild game. Respondents with connections to hunting or raising livestock reported more positive meat-related attitudes, norms and self-efficacy, and more frequent meat consumption. Those with a connection to hunting also had higher perceived availability, affordability and consumption of wild game.

Strong meat preferences and expectations may hamper moderation amongst rural residents, particularly in households connected to hunting or raising livestock. Dietary advice can be tailored to respect meat consumption, emphasize the identification and selection of lean meats and highlight wild game as a lean meat that is moderately available and affordable. Future research should disentangle hunting and livestock raising as potential factors in food choice and examine wild game consumption in jurisdictions where it can be sold legally.

This study was novel in examining meat-related practices amongst rural residents, separately examining lean meats and wild game, and identifying hunting and livestock raising as important predictors.

The key research issue addressed in this paper is whether individuals perceive advertisements featuring themes from their own religion more positively, and advertisements featuring religious themes from other religions less positively, than neutral ads. In the process, this paper aims to test whether the in-group bias theory (IGBT) and the polarized appraisal theory (PAT) apply in a religious context.

Respondents in a large Indian University were shown advertisements featuring Hindu and Muslim themes as well as a neutral advertisement in the context of pet adoption. Cognitive and affective response measures were used for evaluation.

Respondents did not evaluate advertisements with their own religion’s symbols any more positively than neutral advertisements but did evaluate advertisements with themes from other religions more negatively than neutral ads. In sum, religious advertisements did not have any positive effect on in-group respondents, but rather worked in antagonizing out-group respondents.

Both IGBT and PAT did not work as predicted when tested on in-group respondents but worked as expected on out-group respondents.

In the Indian market, using religious themes has largely negative consequences in terms of alienating out-group members, with no commensurate advantage on in-group members. Firms are better off not using religious advertising, and this decision would likely have a positive impact on a firm’s bottom line.

Though, the general topic of religious advertising has been much researched, but this paper deals with the role of religious symbols in advertising in the Indian context, which is done for the first time in a multi-religious context. Further, the applicability of IGBT and PAT is also tested for the first time in religious advertisement context.

Recovery seems to be one of the most important mechanisms explaining the relationship between acute stress reactions and chronic health complaints (Geurts & Sonnentag, 2006). Moreover, insufficient recovery may be the linking mechanism that turns daily stress experiences into chronic stress. Given this role recovery has in the stress process, it is important to ask in which contexts and under what circumstances recovery takes place.

This chapter provides an overview of the state of knowledge about creative media advertising; choosing a novel medium that implicitly communicates the message. It explains what creative media advertising is and how it differs from other unconventional marketing communication formats. It addresses the theoretical mechanisms that explain how creative media affects consumers. Its final purpose is to review all the empirical findings about creative media advertising effects.

This chapter presents a systematic literature review of all the empirical research about creative media advertising that explicitly compares its effectiveness with traditional media advertising. The 11 reviewed articles with 16 experiments appeared between 2005 and 2015.

Overall creative media advertising generated positive evaluative outcomes (e.g., brand attitude) and behavior (e.g., word of mouth and sales). These effects were often mediated by a feeling of surprise and an increase in positive thoughts. It remains unclear whether creative media are perceived as persuasion attempts. Mixed findings exist for cognitive outcomes. Creative media advertising seems beneficial for creating strong brand associations, but brand memory might suffer from the technique if solving the link between the medium and the message takes away mental resources for the brand elements in the advertisement.

By reviewing all the literature about creative media advertising, the authors make recommendations for future research and for using creative media in practice. They emphasize potential boundary conditions and ideal circumstances of using creative media advertising.

To explain the processes involved in rewriting one’s way of understanding phenomenon.

A model for characterizing cognitive conceptions of learning and unlearning is described through a historical, current, and forward thinking approach to understanding content. Ideas for the reorganization of information are proposed alongside application-oriented means of implementing learn over theory in classrooms.

For cognitive development to ensue, we must capitalize on students’ existing knowledge and ways of knowing the world through chance plus selection, piggy-backing, affective boosting/field facilitation, imitation, learning support systems, bias, LC learning, use of spare mental capacity, and the need for coherent self-concept.

Through effective facilitation of their learning, students can hone their skills, recognize their efforts toward their successes, write and rewrite their existing schematic frameworks, develop and maintain positive self-concepts, and advance their systems for understanding their worlds and how to progress to subsequent levels of attainment independently.