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In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred methods for performing reviews and the stylization or framing of communicated review comments.

A survey was administered in which practicing auditors were asked about workpaper review process prompts, methods and preferences. The survey was completed by 215 auditors from each of the Big 4 accounting firms and one additional international firm. The final data set consists of quantitative and qualitative responses from 25 audit partners, 33 senior managers, 30 managers, 75 in-charge auditors/seniors and 52 staff auditors.

Findings indicate reviewers and preparers differ in their perceptions of the review process based on their defined roles. First, reviewers and preparers differ in their perspectives on which factors initiate the review process. Second, the majority of reviewers and preparers prefer face-to-face communication when discussing review notes. Reviewers, however, are more likely to believe the face-to-face method is an effective way to discuss review notes and to facilitate learning, whereas preparers prefer the method primarily because it reduces back-and-forth communication. Finally, reviewers believe they predominantly provide conclusion-based review notes, whereas preparers perceive review notes as having both conclusion- and documentation-based messages.

This paper advances the academic literature by providing a unique perspective on the review process. Instead of investigating a single staff level, it examines the workpaper review process on a broader scale. By obtaining views from professionals across all levels, this work intends to inspire future research directed at reconciling differences and filling gaps in the review process literature. The finding that reviewers and preparers engage in role conformity that leads to incongruent perceptions of the review process should encourage the consideration of mechanisms, with the potential to be tested experimentally, by which to reconcile the incongruities.

Results support recent regulator concerns that there are breakdowns in the workpaper review process, and the findings provide some insight into why these breakdowns are occurring. Incongruent perceptions of review process characteristics may be the drivers of these identified regulatory concerns.

This is the first study to examine current workpaper review processes at the largest accounting firms from the perspective of both preparers and reviewers. From this unique data set, one key interpretation of the findings is that workpaper preparers do not appear to recognize a primary goal of the review process: to ensure that subordinates receive appropriate coaching, learning and development. However, workpaper reviewers do, in fact, attempt to support preparers and work to create a supportive team environment.

Aircraft availability (AA) is a key metric for assessing operational readiness. The declining trend in AA is a documented concern for senior Air Force leaders. This paper aims to investigate the components of non-available time and subsequently focuses on the largest and fastest growing category: not mission capable maintenance unscheduled (NMCMU). Then, utilization of aircraft platforms is examined to determine the readiness benefits of increasing available hours.

Stepwise regression is conducted on a data set of 30 aircraft platforms, consisting of 542 observations from 1998 to 2017, to reveal drivers of NMCMU. Next, utilization of aircraft platforms is examined through regression and correlation analysis of aircraft platforms and sorties or hours flown.

Regression analysis reveals drivers of NMCMU include platform type, average age of aircraft, fleet size, breaks and cannibalization. These factors explain 80.6 per cent of the variance in the data set when predicting NMCMU. Additionally, the utilization results show that when more hours are made available, 5 per cent of each new hour is used for flying. Further analysis at the individual platform level finds a strong or moderate correlation between available hours and sorties flown for 93 per cent of the platforms.

Implications from the regression analysis demonstrate there are remedies to increase AA, but many of these remedies may be costly. The utilization analysis expresses the potential readiness benefits of increasing available hours.

This study examines emotionologies (Stearns & Stearns, 1985), that is, attitudes that members of an inter-organizational information systems (IOIS) project hold toward emotions and their appropriate expression and regulation in this project. In order to understand attitudes toward emotions and emotion regulation, we suggest the adoption of the concept of emotion structure, consisting of emotion rules and resources (Callahan, 2004).

To investigate the kinds of emotionologies present in this IOIS development project, we have chosen a qualitative case study approach. Our data consists of 41 qualitative interviews, collected in two phases.

We trace how emotion rules and corresponding emotion regulation strategies change among the sub-groups working in the project throughout their first year of collaborating. We show that organizational actors are skilled emotion managers, whose behavior is guided not only by many collective emotion rules (professional, organizational, social) but also by personal emotion rules. Our findings also suggest the need to critically reflect on certain emotion rules, such as those pertaining to the expression of fear and anger, and their potential positive and negative implications on project work.

We argue that group emotionologies with their professional, organizational, and social emotion rules interact with personal emotion rules, resulting in interesting emotion regulation strategies that often try to minimize emotional dissonance, sometimes at the expense of risking open conflict among project members. With this in mind, one theoretical and practical suggestion is to further explore the potential constructive implications of experiencing and expressing fear in projects.

The purpose of this paper is to examine the role of a variety of developmental factors on sexual homicide offenders (SHOs), while taking into account other components of sexual homicide theoretical models.

A series of logistic regression models are performed using a total of 616 incarcerated adult male sexual offenders from Canada to distinguish between three groups of sexual offenders, SHOs, violent non-homicidal sex offenders (NHSOs) and NHSOs.

Results indicate that contrary to theoretical models, experiences of victimization are not central to the development of SHOs. Instead, it is the adoption of various problematic behaviors in childhood that appear as most important in the etiology of this particular type of sexual crime. This suggests that the various existing theoretical models of sexual homicide need to be revised and/or tested with additional empirical data.

This is the first study to look at developmental factors using two control groups of NHSOs and violent NHSOs.

The Pathways Commission on Accounting Higher Education Report (2012) recommends turning the accounting profession into a learned profession through the purposeful integration of accounting research, education and practice. This paper develops an approach to identifying and quantifying the specific dimensions of the gap between the accounting academic and practice communities, thereby contributing to moving the accounting profession to a learned profession. For this we focus on audit research, because the discussion of the perceived gap between audit research and audit practice is extensive; yet no one has actually quantified that gap to date. While researchers have classified and quantified audit research, no one has done likewise for publications issued by the practice community. We choose the 38 distinct recommendations in the Advisory Committee on the Auditing Profession (ACAP) Final Report as an initial benchmark. We compare those recommendations to the 16 audit research themes from Lesage and Wechtler (2012) and to the publications spanning 33 years of audit research posted on the American Accounting Association website. Eight Lesage and Wechtler themes, comprising 50% of the themes, were not explicitly included in any ACAP distinct recommendation. Conversely, seven distinct recommendations had zero direct matches in the audit literature. This gap suggests future research opportunities in terms of exploring underrepresented topics and, maybe more importantly, the reasons why some topics are underrepresented.

This chapter provides insights into young peoples’ perceptions of intercultural relationships. Intercultural relationships consist of partners with different racial, ethnic or religious backgrounds. Increasing migration rates, multicultural societies and supportive societal attitudes have created more opportunities for intercultural relationships to form. These factors have contributed to the growing rates of intercultural couples in Australia. It is important to note that some intercultural partners face social barriers that are less common among non-intercultural partners. Young people are of particular interest since intercultural relationship rates are higher in younger generations and education settings are becoming more multicultural. Nonetheless, the complexities of contemporary intercultural relationships and how they may render young people vulnerable has been often overlooked. This chapter is based on a case study that responds to an overarching question: How do young people perceive intercultural relationships? The study involved semi-structured interviews with eight participants between 20 and 26 years of age. The participants had diverse backgrounds and lived in Melbourne. The findings reveal perceptions of significance and acceptance of intercultural relationships. Also revealed are perceptions of social factors that perpetuate vulnerability relating to intercultural relationships in terms of stereotyping, racism and people’s reactions more generally.

This study aims to independently test the predictive validity of the Persuasion Principles Index (PPI) for video advertisements for low-involvement products with a measure of in-market sales effectiveness. This study follows the inaugural test conducted by Armstrong et al. (2016) for print advertisements for high-involvement utilitarian products with a measure of advertising recall.

The method was in line with that developed by Armstrong et al. (2016) for rating advertisements and assessing the reliability of ratings. Consensus PPI scores were calculated for a data set of 242 matched pairs of television advertisements. For each pair, the authors determined whether the advertisement that better adhered to the persuasion principles performed better in-market.

Consensus PPI scores predicted the more sales effective television advertisement for 55% (confidence interval (CI) = 49%, 61%) of the 242 pairs. This result is no better than chance and much weaker than the result from the initial validation study, which found that the consensus PPI scores predicted the more recalled print advertisement for 74.5% (CI = 66%, 83%) of 96 pairs.

This study replicated the application of the PPI as per Armstrong’s guidelines and extended validity testing to a different set of advertising conditions. Findings indicate that better adherence to the persuasion principles produces only a weak, positive effect for predicting the performance of television advertisements for low-involvement products. A research agenda that flows from the results is discussed.

The authors suggest that the PPI in its present form is best used to predict advertising performance under conditions as per the inaugural validation test (Armstrong et al., 2016).

Advertisers will require compelling evidence of the PPI’s predictive accuracy to adopt the tool for pre-testing advertising. This study is the first independent test of the predictive validity of the PPI and its generalisability across advertising conditions. Another contribution of this study is the assessment of Armstrong’s advice to remove unreliable ratings. The authors show that this procedure, surprisingly, does not improve the predictive accuracy of the PPI.

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.

The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.

Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.

With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.