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The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior involvement on the occurrence of quality threatening behaviour (QTB) during an audit. The authors examine the extent to which auditors' beliefs about QTB are consistent with the theoretical framework of Kanodia et al., according to which prior involvement in audit work would increase the likelihood of auditors suppressing evidence inconsistent with earlier audit decisions.

The authors conduct an experiment in which auditors assess the likelihood of perceived reputation threats associated with encountering disconfirming evidence late in the audit, and the likelihood that such evidence will be suppressed.

Auditors participating in the study believe that prior involvement will induce a perception of personal reputation threats in an auditor encountering evidence inconsistent with the conclusions of earlier audit work. Participants perceive an auditor with prior involvement in the audit work to be more likely to suppress audit evidence than an auditor with no prior involvement; this effect is largely explained by the personal reputation threats believed to be induced by prior involvement.

The findings provide important information, from the perspective of practicing auditors, about a situational antecedent of QTB that is present on most audit engagements. Prior involvement is perceived by auditors to induce a conflict of interest in reporting troublesome evidence uncovered late in the audit. These perceptions suggest it is important to raise reviewers' awareness of the possibility of undesirable behavior in such situations. Potential limitations of the study relate to generalizability of the results under different levels of misstatement risk and under different environments in audit practice. Also, the authors do not measure auditors' actual behaviour, but their assessment of hypothetical situations and beliefs about others' actions. Future research can examine actual auditor behaviour in the presence of prior involvement.

The paper provides evidence on auditors' beliefs about the effects on QTB of prior involvement, a factor that has not been previously studied in this line of research. The authors show that auditors' beliefs about QTB are consistent with Kanodia et al.'s theoretical framework. The study is the first to measure auditors' assessments of perceived reputation threats and to show their mediating effect on the predicted behavior of audit professionals.

The purpose of this study was to investigate the associations between personal sense of power (PSP) and compliance as a function of the interaction between negative emotion intensity and emotion regulation tactics.

First, hypotheses linking PSP to different emotional reactions and to different levels of compliance with two types of conflict management styles were formulated. Subsequently, data were collected in three waves with a five-week interval between them to test the hypotheses.

Results based on principle component analysis and confirmatory factor analysis indicated that workers with high PSP reported lower internalized negative emotions (negative emotions directed to the self) in the workplace and were less inclined to comply with harsh tactics, in comparison to workers with low PSP. The importance of emotional components (suppression and negative emotions in the workplace) was underscored by the moderated mediation model: internalized negative emotions mediated the association between PSP and compliance with harsh tactics as a function of level of suppression such that the link between negative affect and compliance was negative only under high suppression, but not under low suppression.

The findings point to the deleterious influence of high emotional suppression of negative emotions on study behaviors, especially for employees with a low sense of power. Because the data were collected from a single source, which could raise concerns about common method variance and social desirability bias, future study should examine other-reports.

Recruitment and training of employees and managers should aim to create an open and safe organizational environment that encourages emotional expression and lessens emotional suppression.

The findings can help develop empowering interventional programs to coach employees to use suppression in an adaptive manner.

The current study sheds new light on the relationships between PSP and compliance from the emotion regulation perspective.

Justice rules are standards that serve as criteria for formulating fairness judgments. Though justice rules play a role in the organizational justice literature, they have seldom been the subject of analysis in their own right. To address this limitation, we first consider three meta-theoretical dualities that are highlighted by justice rules – the distinction between justice versus fairness, indirect versus direct measurement, and normative versus descriptive paradigms. Second, we review existing justice rules and organize them into four types of justice: distributive (e.g., equity, equality), procedural (e.g., voice, consistent treatment), interpersonal (e.g., politeness, respectfulness), and informational (e.g., candor, timeliness). We also emphasize emergent rules that have not received sufficient research attention. Third, we consider various computation models purporting to explain how justice rules are assessed and aggregated to form fairness judgments. Fourth and last, we conclude by reviewing research that enriches our understanding of justice rules by showing how they are cognitively processed. We observe that there are a number of influences on fairness judgments, and situations exist in which individuals do not systematically consider justice rules.

We extend emotional-labor research by developing a time-based theory of the effects of emotion regulation in emotional-labor performance. Drawing on Gross's (1998a) process model, we argue that antecedent- and response-focused regulatory styles can be used to make differential predictions about outcomes such as performance, health, and antisocial behavior and that these effects differ in shorter- and longer-time windows. We discuss the theoretical implications and address the strengths and limitations of our approach.

Research in industrial and organizational psychology demonstrates that the regulation of negative emotions in response to both organizational stressors and interpersonal workplace interactions can result in functional and dysfunctional outcomes (Côté, 2005; Diefendorff, Richard, & Yang, 2008). Research on the regulation of negative emotions has additionally been conducted in social psychology, developmental psychology, neuropsychology, health psychology, and clinical psychology. A close reading of this broader literature, however, reveals that the conceptualization and use of the term “emotion regulation” varies within each research field as well as across these fields. The main focus of our chapter is to make sense of the term “emotion regulation” in the workplace by considering its use across a broad range of psychology disciplines. We then develop an overarching theoretical framework using disambiguating terminology to highlight what we argue are the important constructs involved in the process of intrapersonal emotion generation, emotional experience regulation, and emotional expression regulation in the workplace (e.g., emotional intelligence, emotion regulation strategies, emotion expression displays). We anticipate this chapter will enable researchers and industrial and organizational psychologists to identify the conditions under which functional regulation outcomes are more likely to occur and then build interventions around these findings.

The purpose of this study is to investigate the relations between emotion regulation (reappraisal and suppression), discrete emotions and emotional exhaustion among nurses.

A cross-sectional design was used with 168 nurses in South Korea. Structural equation modeling and path analysis were conducted for analysis.

Reappraisal correlated positively with enjoyment and pride and negatively with anxiety, anger and frustration, whereas suppression correlated negatively with enjoyment and positively with anxiety and frustration. Moreover, reappraisal was negatively associated with emotional exhaustion, whereas suppression was positively associated with it. Enjoyment was negatively related to emotional exhaustion, and anger and frustration were positively related to it. Enjoyment and frustration mediated the relation between emotion regulation and emotional exhaustion. Findings demonstrate the potentially beneficial influences of reappraisal as well as harmful impacts of suppression in the nursing context.

This paper expands research on nurses’ emotion management by applying Gross’s emotion regulation framework rather than Hochschild’s emotional labor framework. The mediating result suggests that not only nurses but also hospital administrators and nurse managers should pay attention to nurses’ emotional experiences to improve nurses’ well-being and ultimately better nursing practice. This research can provide the basis for developing practical interventions to efficiently regulate nurses’ emotions.

This is the first study exploring the mediating role of emotions in the link between nurses’ emotion regulation and emotional exhaustion. It contributes to interdisciplinary research by integrating perspectives from psychological emotion and emotion regulation research into the nursing field.

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

The changing environment of today’s organizations creates an atmosphere ripe for emotions. This ebb and flow of emotions need to be managed to facilitate positive outcomes such as job satisfaction. This paper aims to provide evidence that emotional intelligence directly impacts one’s satisfaction at work. This paper attempts to go beyond these higher-order findings to examine the dimensional aspects of emotional intelligence and the impact each one has on job satisfaction.

Using a quantitative survey conducted among 427 US-based workers, this paper tests a disaggregated emotional intelligence model and its hypothesized relationships with job satisfaction through structural equation modeling (SEM). Additional analysis includes confirmatory factor analysis (CFA) and a two-stage common method variance assessment.

The results confirmed the positive impact of the dimensions of emotional intelligence on job satisfaction. However, with interactive effects in place, the results also found signs of reciprocal suppression and could not confirm that all four emotional intelligence dimensions significantly and positively related to job satisfaction.

These findings are significant in that they are among the first to elaborate on the dimensions of emotional intelligence and their role in the improvement of one’s satisfaction at work. Further, these findings legitimize the use of the theoretical higher-order model of emotional intelligence in lieu of investigating its dimensional aspects.

This study aims to explore the causes, characteristics and consequences of workplace anger expression and suppression, with an additional aim of testing the emotional dimension of Affective Events Theory.

Participants (n = 187) from management and non-management positions completed an event-contingent anger diary over a period of four working weeks, alongside measures on trait anger and job satisfaction.

Over 50 per cent of the sample disclosed anger-causing events. In keeping with Affective Events Theory, disposition was important, with trait anger higher in those disclosing anger-causing events. There appeared a range of factors predicting the expression of anger, with these focused primarily on individual issues and pre-existing emotion rather than work characteristics.

Through consideration of management and non-management workers and by using a longitudinal design, the study highlights the importance of individual factors in understanding workplace anger. It notes the value in focusing on discrete emotion. The findings offer a clear direction for future research that could assist with enhancing models of workplace emotion, particularly if the aim is to account for discrete emotions.

Emotion regulation (ER) has been identified as an important factor influencing psychological and health problems of adult populations. The purpose of this paper is to address a gap in the literature by examining available evidence relating to the use of ER strategies (avoidance, problem solving, reappraisal, rumination and suppression) on the well-being of older people (OP).

A systematic search for peer-reviewed articles published from 1985 to 2015 was conducted in PsycINFO, CINAHL, Medline, Psychological and Behavioural Sciences Collections and ASSIA and resulted in 1746 titles. In total, 20 studies met full inclusion criteria (the cross-sectional association between well-being and ER was reported, participants were 60 years or older, without cognitive impairment and the article was written in English, Portuguese or Spanish).

Rumination was found to be the ER strategy most strongly associated with symptoms of anxiety and depression in OP populations, while mixed result were found for avoidance, problem solving, suppression and reappraisal.

Given the scarcity of research examining the association between ER and positive psychological concepts only a conclusion about ER and negative mood measures could be made. Questions for future research on ER and well-being in OP are proposed.

This paper addresses a significant gap in the literature regarding the use of ER strategies in older adults.